II
Calendar No. 435
114th CONGRESS
2d Session
H. R. 4885
IN THE SENATE OF THE UNITED STATES
April 21, 2016
Received; read the first time
April 25, 2016
Read the second time and placed on the calendar
AN ACT
To require that user fees collected by the Internal Revenue Service be deposited into the general fund of the Treasury.
Short title
This Act may be cited as the IRS Oversight While Eliminating Spending (OWES) Act of 2016
.
Deposit of IRS user fees into general fund of the Treasury
In general
The second sentence of section 3 of title I of Public Law 103–329 (26 U.S.C. 7801 note), under the heading administrative provisions-internal revenue service
, is amended by striking The Secretary of the Treasury may spend
and all that follows through and thereafter:
and inserting the following: Any fees collected pursuant to this section shall be deposited in the general fund of the Treasury and shall not be expended by the Internal Revenue Service unless provided by an appropriations Act:
.
Conforming amendment
The last proviso of such section is amended by striking and how they are being expended by the Service
.
Effective date
The amendments made by this section shall apply to fees collected after the date of the enactment of this Act.
Passed the House of Representatives April 20, 2016.
Karen L. Haas,
Clerk
April 25, 2016
Read the second time and placed on the calendar