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H.R. 4921 114th Congress House

Ditto Act of 2016

Official title: To amend chapter 31 of title 44, United States Code, to require the maintenance of certain records for 3 years, and for other purposes.

Introduced: April 13, 2016 See on congress.gov
Taxation Department of the TreasuryGovernment information and archivesInternal Revenue Service (IRS)Tax administration and collection, taxpayers
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 21, 2016
Placed on the Union Calendar, Calendar No. 494.
Jun 21, 2016
Reported by the Committee on Oversight and Government Reform. H. Rept. 114-636.
Apr 14, 2016
Ordered to be Reported by Voice Vote.
Apr 14, 2016
Committee Consideration and Mark-up Session Held.
Apr 13, 2016
Referred to the House Committee on Oversight and Government Reform.
Apr 13, 2016
Introduced in House
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 Latest action June 21, 2016

Placed on the Union Calendar, Calendar No. 494.

 Plain-English summary Congressional Research Service

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Ditto Act of 2016

(Sec. 2) This bill requires the Internal Revenue Service (IRS) to maintain preserved records for at least three years after obtaining the record. A preserved record is any record maintained by a person other than the federal government pursuant to a rule, guidance, or other directive from the IRS recommending or requiring that the person maintain records for a particular period of time on a particular matter.

 Related & companion bills 2
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4921: Ditto Act of 2016. 114th Congress. Open America. https://openamerica.io/bill/114-HR-4921/
MLA
"H.R. 4921: Ditto Act of 2016." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-4921/.
Bluebook (legal)
H.R. 4921, 114th Cong. (2026), https://openamerica.io/bill/114-HR-4921/.
Markdown link
[H.R. 4921: Ditto Act of 2016](https://openamerica.io/bill/114-HR-4921/)
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