Text: H.R.3169 — 113th Congress (2013-2014)All Information (Except Text)

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Introduced in House (09/23/2013)


113th CONGRESS
1st Session
H. R. 3169


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.


IN THE HOUSE OF REPRESENTATIVES

September 23, 2013

Mr. Michaud (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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

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

SEC. 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.”.

SEC. 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.”.