S.522 - Taxpayer Browsing Protection Act105th Congress (1997-1998)
|Sponsor:||Sen. Coverdell, Paul [R-GA] (Introduced 04/08/1997)|
|Committees:||House - Ways and Means; Banking and Financial Services|
|Latest Action:||House - 10/21/1998 Referred to House Banking and Financial Services (All Actions)|
|Roll Call Votes:||There has been 1 roll call vote|
This bill has the status Passed Senate
Here are the steps for Status of Legislation:
- Passed Senate
Summary: S.522 — 105th Congress (1997-1998)All Information (Except Text)
Passed Senate amended (04/15/1997)
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.