S 2404 · 96th Congress · Taxation

A bill to provide penalties for unauthorized disclosure of tax information.

Introduced 1980-03-11· Sponsored by Sen. Nunn, Sam [D-GA]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1980-03-11)

Plain Language Summary

[AI summary unavailable — showing source text] 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