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105th Congress > Senate > Vote 43
Clerk session vote number: 43
Sponsor: COVERDELL, Paul (R-GA)
Description: A bill to amend the Internal Revenue Code of 1986 to impose civil and criminal penalties for the unauthorized access of tax returns and tax return information by Federal employees and other persons, and for other purposes.
Bill summary: Taxpayer Browsing Protection Act - Amends the Internal Revenue Code to make it unlawful for Federal employees, State employees, or other specified persons to willfully inspect, except as authorized, any tax return or return information. Provides for a monetary penalty, imprisonment, or both for violators. (Current law imposes penalties only for the unlawful disclosure of such information.)
Permits civil damages for the unauthorized inspection or disclosure (currently, only for the
unauthorized disclosure) of tax returns and return information. Requires the taxpayer to be notified as soon as practicable if any person is criminally charged by indictment with inspecting or disclosing the taxpayer's return or return information.
Amends the National Flood Insurance Act of 1968 to reduce the waiting period for the effective date of policies for new flood insurance coverage, entered into after the date of enactment of the Riegle Community Development and Regulatory Improvement Act of 1994, from 30 to 15 days.
Bill titles: A bill to amend the Internal Revenue Code of 1986 to impose civil and criminal penalties for the unauthorized access of tax returns and tax return information by Federal employees and other persons, and for other purposes.
Links for more info on the vote: congress.gov
