S 2404 · 96th Congress · Taxation
A bill to provide penalties for unauthorized disclosure of tax information.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1980-03-11)
Plain Language Summary
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Amends the Internal Revenue Code to prohibit the unauthorized disclosure of nonreturn information as well as of tax returns. Establishes an affirmative defense to a prosecution for unauthorizated disclosure of a return or nonreturn information, if such disclosure resulted from a good faith, but erroneous, interpretation of the confidentiality provisions of the Code while a Federal employee was acting within the scope of his employment or duties.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (11)
8 Democrats3 Republicans