S. 762: IRS Whistleblower Improvements Act of 2017

115th Congress · introduced 2017-03-29 · Taxation · Latest: Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2101)

federal

Follow this bill, step by step

Where it came from: introduced 2017-03-29 · official record
Who proposed it: Sen. Grassley, Chuck [R-IA] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2101) Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

IRS Whistleblower Improvements Act of 2017

Plain summary

IRS Whistleblower Improvements Act of 2017 This bill amends the Internal Revenue Code (IRC), with respect to whistle-blowers, to establish rules regarding the disclosure of tax return information and retaliation by employers. The Internal Revenue Service (IRS) may disclose tax return information to whistle-blowers if: (1) the information is related to the investigation of any taxpayer with respect to whom the whistle-blower has provided information; and (2) the disclosure is necessary to obtain information, which is not otherwise reasonably available, with respect to the correct determination of tax liability or the amount to be collected with respect to the enforcement of any other provision of the IRC. The bill also: (1) requires the IRS to provide updates to whistle-blowers regarding investigations, and (2) subjects whistle-blowers who receive tax return information to criminal penalties for the unauthorized disclosure of taxpayer information. An employer or any officer, employee, contractor, subcontractor, or agent of the employer may not retaliate against an employee for certain lawful activities related to alleged underpayments of taxes or violations of tax law. The specified activities include: (1) providing certain information or assistance to federal agencies or Congress; and (2) testifying, participating in, or otherwise assisting in IRS actions. The bill also specifies: (1) enforcement actions that may be brought before the Department of Labor or in federal court to enforce the laws against retaliation, (2) procedures that apply to the actions, and (3) remedies that must be provided to employees that prevail in the actions.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

IRS Whistleblower Improvements Act of 2017

Source: Congressional Research Service summary (Introduced in Senate)

AI explanation – may be wrong, check the official text

No AI explanation yet. It takes up to a minute to write and is then saved for everyone.

Limited to a few requests an hour per person.

The strongest published arguments

Arguments for (supporters)

Needs sources: no published arguments on this side yet. We only show items backed by a published source. Suggest one.

Arguments against (opponents)

Needs sources: no published arguments on this side yet. We only show items backed by a published source. Suggest one.

Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Grassley, Chuck [R-IA] · 1 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Ron Wyden (D-OR)

Sponsor's campaign money: Sen. Grassley, Chuck [R-IA] reported raising $527,998 (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (2)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Rulemaking: The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in Senate)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-115s762.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/115/s>

Record fed-us-cong115-s762 · catalog fed-us-congress-bills-cong115 · updated 2026-11-15 by psicol fed-bills-cong115