120 STAT. 2958
PUBLIC LAW 109–432—DEC. 20, 2006
(d) CLERICAL AMENDMENT.—The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: ‘‘Sec. 45N. Mine rescue team training credit.’’. 26 USC 38 note.
(e) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2005. SEC. 406. WHISTLEBLOWER REFORMS.
26 USC 7623.
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(a) AWARDS TO WHISTLEBLOWERS.— (1) IN GENERAL.—Section 7623 (relating to expenses of detection of underpayments and fraud, etc.) is amended— (A) by striking ‘‘The Secretary’’ and inserting ‘‘(a) IN GENERAL.—The Secretary’’, (B) by striking ‘‘and’’ at the end of paragraph (1) and inserting ‘‘or’’, (C) by striking ‘‘(other than interest)’’, and (D) by adding at the end the following new subsection: ‘‘(b) AWARDS TO WHISTLEBLOWERS.— ‘‘(1) IN GENERAL.—If the Secretary proceeds with any administrative or judicial action described in subsection (a) based on information brought to the Secretary’s attention by an individual, such individual shall, subject to paragraph (2), receive as an award at least 15 percent but not more than 30 percent of the collected proceeds (including penalties, interest, additions to tax, and additional amounts) resulting from the action (including any related actions) or from any settlement in response to such action. The determination of the amount of such award by the Whistleblower Office shall depend upon the extent to which the individual substantially contributed to such action. ‘‘(2) AWARD IN CASE OF LESS SUBSTANTIAL CONTRIBUTION.— ‘‘(A) IN GENERAL.—In the event the action described in paragraph (1) is one which the Whistleblower Office determines to be based principally on disclosures of specific allegations (other than information provided by the individual described in paragraph (1)) resulting from a judicial or administrative hearing, from a governmental report, hearing, audit, or investigation, or from the news media, the Whistleblower Office may award such sums as it considers appropriate, but in no case more than 10 percent of the collected proceeds (including penalties, interest, additions to tax, and additional amounts) resulting from the action (including any related actions) or from any settlement in response to such action, taking into account the significance of the individual’s information and the role of such individual and any legal representative of such individual in contributing to such action. ‘‘(B) NONAPPLICATION OF PARAGRAPH WHERE INDIVIDUAL IS ORIGINAL SOURCE OF INFORMATION.—Subparagraph (A) shall not apply if the information resulting in the initiation of the action described in paragraph (1) was originally provided by the individual described in paragraph (1). ‘‘(3) REDUCTION IN OR DENIAL OF AWARD.—If the Whistleblower Office determines that the claim for an award under paragraph (1) or (2) is brought by an individual who planned
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