# Pub. L. 105-35: changes to the Internal Revenue Code

1997-08-05, 111 Stat. 1104. Source: <https://www.govinfo.gov/link/plaw/105/public/35>.

## Legislative history

- Bill: [H.R. 1226](https://www.congress.gov/bill/105th-congress/house-bill/1226)
- House report: [H. Rept. 105-51](https://www.govinfo.gov/content/pkg/CRPT-105hrpt51/html/CRPT-105hrpt51.htm)
- Bluebook: [JCT general explanation (1997)](https://www.govinfo.gov/app/details/CPRT-105JPRT45107)

## § 7213: Unauthorized disclosure of information

- § 7213(a)(2): Pub. L. 105–35 inserted “(5),” after “(m)(2), (4),”.

## § 7213A: Unauthorized inspection of returns or return information

- Enacted 26 U.S.C. § 7213A.

## § 7431: Civil damages for unauthorized inspection or disclosure of returns and return information

- § 7431: Pub. L. 105–35, § 3(d)(4), inserted “inspection or” before “disclosure” in section catchline.
- § 7431(a)(1), § 7431(a)(2): Pub. L. 105–35, § 3(a)(1), (2), substituted “Inspection or disclosure” for “Disclosure” in headings and “inspects or discloses” for “discloses” in text.
- § 7431(b): Pub. L. 105–35, § 3(c), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows:
- § 7431(c)(1): Pub. L. 105–35, § 3(d)(1), (2), inserted “inspection or” before “disclosure” in subpars. (A) and (B)(i) and substituted “willful inspection or disclosure or an inspection or disclosure” for “willful disclosure or a disclosure” in subpar. (B)(ii).
- § 7431(d): Pub. L. 105–35, § 3(d)(1), inserted “inspection or” before “disclosure”.
- § 7431(e): Pub. L. 105–35, § 3(b), added subsec. (e). Former subsec. (e) redesignated (f).
- § 7431(f): Pub. L. 105–35, § 3(b), (d)(3), redesignated subsec. (e) as (f) and amended it generally. Prior to amendment, subsec. (f) read as follows:
- § 7431(g): Pub. L. 105–35, § 3(b), (d)(6), redesignated subsec. (f) as (g) and substituted “any inspection or use” for “any use” in par. (2).