1. Short title This Act may be cited as the Ditto Act of 2018 . 2. Requirement to maintain records (a) Amendment Chapter 31 of title 44, United States Code, is amended by adding at the end the following new section: 3108. Requirement to maintain records (a) In general If the Internal Revenue Service obtains a preserved record, the Internal Revenue Service shall preserve for not less than 3 years from the date on which the record was obtained— (1) the preserved record or a copy of the preserved record; and (2) all records related to the preserved record. (b) Preserved record defined In this section, the term preserved record means any record that is maintained by a person other than the Federal Government pursuant to a rule, guidance, or other directive from the Internal Revenue Service that requires or recommends the person maintain records for a particular period of time on a particular matter. (c) Rule of construction Nothing in this section shall be construed as— (1) limiting the preservation of a preserved record for a longer period of time than is required by this section; or (2) shortening the period of time a preserved record is otherwise required to be maintained. . (b) Technical and conforming amendment The table of sections for chapter 31 of title 44, United States Code, is amended by adding at the end the following new item: 3108. Requirement to maintain records. . (c) Effective date; applicability The amendments made by this section shall take effect as of the date of the enactment of this Act and shall apply with respect to any preserved record (as such term is defined in section 3108(b) of title 44, United States Code, as added by subsection (a)) obtained on or after the effective date.