1. Short title This Act may be cited as the SEC Whistleblower Reform Act of 2023 . 2. Whistleblower protections for internal disclosures (a) In general Section 21F of the Securities Exchange Act of 1934 ( 15 U.S.C. 78u–6 ) is amended— (1) in subsection (a)(6)— (A) by striking The term and inserting the following: (A) In general The term ; and (B) by adding at the end the following: (B) Special rule Solely for the purposes of subsection (h)(1), the term whistleblower includes any individual who takes, or 2 or more individuals acting jointly who take, an action described in subsection (h)(1)(A), that the individual or 2 or more individuals reasonably believe relates to a violation of any law, rule, or regulation subject to the jurisdiction of the Commission, the Public Company Accounting Oversight Board, the Municipal Securities Rulemaking Board, or a self-regulatory organization. ; and (2) in subsection (h)(1)— (A) in subparagraph (A)— (i) in the matter preceding clause (i), by inserting or post-employment after of employment ; (ii) in clause (i), by inserting , in writing or orally if the oral report is documented, after to the Commission ; (iii) in clause (ii), by striking or at the end; (iv) in clause (iii), by striking the period at the end and inserting ; or ; and (v) by adding at the end the following: (iv) in providing information regarding any conduct that the whistleblower reasonably believes constitutes a violation of any law, rule, or regulation subject to the jurisdiction of the Commission to— (I) a person with supervisory authority over the whistleblower at the employer of the whistleblower, if that employer is an entity registered with, or required to be registered with, or otherwise subject to the jurisdiction of, the Commission, the Public Company Accounting Oversight Board, a self-regulatory organization, or a State securities commission or office performing like functions