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H.R. 3169 (113th): IRS Rulemaking Fairness Act of 2013

The text of the bill below is as of Sep 23, 2013 (Introduced).


I

113th CONGRESS

1st Session

H. R. 3169

IN THE HOUSE OF REPRESENTATIVES

September 23, 2013

(for himself and Mr. Denham) introduced the following bill; which was referred to the Committee on the Judiciary, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

To clarify the application of the Small Business Regulatory Enforcement Fairness Act to the Internal Revenue Service, to require the Service to convene a regulatory review panel for certain rules, and for other purposes.

1.

Short title

This Act may be cited as the IRS Rulemaking Fairness Act of 2013 .

2.

Clarification of application of G to Internal Revenue Service

(a)

In general

Section 603(a) of title 5, United States Code, is amended—

(1)

by inserting after to the extent that such interpretative rules the following: , or the statutes under which such rules are made, ; and

(2)

by inserting before the period at the end the following: or recordkeeping requirement .

(b)

Definitions

Section 601 of title 5, United States Code, is amended—

(1)

in paragraph (1), by striking ‘‘and’’ at the end; and

(2)

in paragraphs (7) and (8) to read as follows:

(7)

the term collection of information has the meaning given such term in section 3502(3) of title 44, United States Code; and

(8)

the term recordkeeping requirement has the meaning given such term in section 3502(13) of title 44, United States Code.

.

3.

Internal Revenue Service required to convene regulatory review panel

Section 609(d) of title 5, United States Code, is amended—

(1)

in paragraph (2), by striking and at the end;

(2)

in paragraph (3), by striking the period at the end; and

(3)

by adding at the end the following:

(4)

the Internal Revenue Service.

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