To amend the Internal Revenue Code of 1986 to modify and reform rules relating to investigations and whistleblowers, and for other purposes.
Summary
What This Bill Does
The bill creates standard and scope of review of whistleblower award determination Paragraph (4) of section 7623(b) of the Internal Revenue Code of 1986 is amended— by striking appealed to and inserting reviewed by, creates exemption from sequestration Section 255 of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C, and creates whistleblower privacy protections Paragraph (6) of section 7623(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: Notwithstanding sections 7458 and 7461. It relies on definition changes, compliance mandates, grants, and tax rate changes. The main policy areas are Regulated Industries, Criminal Justice, and Healthcare.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk, Regulated entities and members of the public affected by the bill could gain revenue opportunities, and Disaster response agencies and disaster-affected communities could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Patients and health care consumers affected by the bill would take on compliance duties, and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Creates standard and scope of review of whistleblower award determination Paragraph (4) of section 7623(b) of the Internal Revenue Code of 1986 is amended— by striking appealed to and inserting reviewed by.
- Creates exemption from sequestration Section 255 of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C.
- Creates whistleblower privacy protections Paragraph (6) of section 7623(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: Notwithstanding sections 7458 and 7461...
- Requires modification of IRS whistleblower report Section 406(c) of division A of the Tax Relief and Health Care Act of 2006 is amended by striking such use, in paragraph (1) and inserting such use (which shall include...
- Creates interest on whistleblower awards Section 7623(b) of the Internal Revenue Code of 1986 is amended by redesignating paragraphs (5) and (6) as paragraphs (6) and (7), respectively, and by inserting after paragraph...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates standard and scope of review of whistleblower award determination Paragraph (4) of section 7623(b) of the Internal Revenue Code of 1986 is amended— by striking appealed to and inserting reviewed by, creates exemption from sequestration Section 255 of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C, and creates whistleblower privacy protections Paragraph (6) of section 7623(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: Notwithstanding sections 7458 and 7461.
Key Policy Areas
Regulated Industries, Criminal Justice, Healthcare
Primary Purpose
The bill creates standard and scope of review of whistleblower award determination Paragraph (4) of section 7623(b) of the Internal Revenue Code of 1986 is amended— by striking appealed to and inserting reviewed by, creates exemption from sequestration Section 255 of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C, and creates whistleblower privacy protections Paragraph (6) of section 7623(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: Notwithstanding sections 7458 and 7461.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
- Regulated entities and members of the public affected by the bill
- Disaster response agencies and disaster-affected communities
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Patients and health care consumers affected by the bill
- Public beneficiaries or protected communities affected by the clause
Sponsors
Legislative Progress
IntroducedMr. Grassley (for himself, Mr. Wyden, Mr. Wicker, and Mr. …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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