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

Ditto Act of 20 18 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.