(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.