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Protecting Taxpayers Act

S. 3278 · 115th Congress · Jul 26, 2018 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to provide additional protections to taxpayers.

Section 1 Short title; table of contents

(a)
Short title— This Act may be cited as the “Protecting Taxpayers Act”.
(b)
Table of contents— The table of contents of this Act is as follows:

Sec. 2 Amendment of Internal Revenue Code of 1986

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.