1. Short title, etc (a) Short title This Act may be cited as the Taxpayer Bill of Rights Enhancement Act of 2017 . (b) Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title, etc. TITLE I—The right to privacy Sec. 101. Civil damages for unauthorized disclosure or inspection. Sec. 102. Compliance by contractors with confidentiality safeguards. TITLE II—The right to appeal in an independent forum and to challenge the Internal Revenue Service position and be heard Sec. 201. Increase in limitations on civil damages for certain unauthorized collection actions. Sec. 202. Extension of time limit for contesting IRS levy. TITLE III—The right to a fair and just tax system Sec. 301. Waiver of user fee for installment agreements using automated withdrawals. Sec. 302. Individuals held harmless on improper levy on retirement plans. Sec. 303. Office of Chief Counsel review of offers-in-compromise. Sec. 304. Increase in and expansion of individual estimated tax exception. Sec. 305. Modifications to computation of individual estimated tax. Sec. 306. Corporate estimated tax. Sec. 307. Increase in large corporation threshold for estimated tax payments. Sec. 308. Expansion of interest netting. Sec. 309. Clarification of application of Federal tax deposit penalty. TITLE IV—The right to be informed Sec. 401. Collection activities with respect to joint return disclosable to either spouse based on oral request. Sec. 402. Mandatory electronic filing for annual returns of exempt organizations. TITLE V—The right to quality service Sec. 501. Free electronic filing. Sec. 502. Access to appeals. I The right to privacy 101. Civil damages for unauthorized disclosure or inspection (a) Notice to Taxpayer