US Codex
Bill
Notes

Taxpayer Protection Act of 2016

S. 3156 · 114th Congress · Jul 12, 2016 · Lineage

A BILL

To provide enhanced protections for taxpayers from fraud and other illegal activities, and for other purposes.

Section 1 Short title; etc

(a)
Short title— This Act may be cited as the “Taxpayer Protection Act of 2016”.
(b)
Amendment of 1986 Code— Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
(c)
Definitions— In this Act:
(1)
Applicable Congressional committees— The term applicable Congressional committees means the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.
(2)
Comptroller General— The term Comptroller General means the Comptroller General of the United States.
(3)
Secretary— The term Secretary means the Secretary of the Treasury or the Secretary's delegate.
(d)
Table of contents— The table of contents of this Act is as follows: