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HR 2378 106th Congress House Taxation Commerce Confidential communications Corporation taxes Government Operations and Politics Government publicity Law Tax administration Tax returns Taxpayers Trade secrets

To amend the Internal Revenue Code of 1986 to clarify that advance pricing agreements between taxpayers and the Internal Revenue Service are confidential return information.

Introduced: June 29, 1999 See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 29, 1999
Referred to the House Committee on Ways and Means.
Jun 29, 1999
Sponsor introductory remarks on measure. (CR E1422-1423)
Jun 29, 1999
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to include any advance pricing agreement and any related background information within the definition of "return information" and to require an annual report with to respect to such agreements.
What's happening now June 29, 1999

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Smith, Adam
Washington · Jul 15, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2378: To amend the Internal Revenue Code of 1986 to clarify that advance pricing agreements between taxpayers and the Internal Revenue Service are confidential return information.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-2378/
MLA
"H.R. 2378: To amend the Internal Revenue Code of 1986 to clarify that advance pricing agreements between taxpayers and the Internal Revenue Service are confidential return information.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-2378/.
Bluebook (legal)
H.R. 2378, 106th Cong. (2026), https://openamerica.io/bill/106-HR-2378/.
Markdown link
[H.R. 2378: To amend the Internal Revenue Code of 1986 to clarify that advance pricing agreements between taxpayers and the Internal Revenue Service are confidential return information.](https://openamerica.io/bill/106-HR-2378/)
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