Internal Revenue Service (irs)
US Congress 113th Congress
Partnership Auditing Fairness Act [S.3018]
[Taxes ]
[Finance ]
[Small Business ]
Partnership Auditing Fairness Act - Amends the Internal Revenue Code to revise rules for audits of large for-profit partnerships (partnerships with more than 100 partners). Repeals existing audit rules under Chapter 1 and Chapter 63 of the Internal Revenue Code. Allows partnerships with 100 or fewer partners to elect not to be covered by this provisions of this Act. Provides that items of partnership income, gain, loss, deductions, or credits shall be determined at the partnership level, instead of for each individual partner. Makes adjustments
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Sponsored by: Sen. Carl Levin
Sponsor Introductory Remarks On Measure. (cr S6921-6922) on 12/16/2014
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Holding the IRS Leadership Accountable Act [S.2517]
[Taxes ]
[Budget and Spending ]
[Finance ]
[Law Enforcement ]
Holding the IRS Leadership Accountable Act - Prohibits the Commissioner of the Internal Revenue Service (IRS) from providing any performance awards, including bonuses, step increases, and leave time, to IRS senior-level executives until such time as the Inspector General for Tax Administration of the Department of the Treasury certifies that the IRS has provided all documents, including all electronic communications, requested by the congressional committees investigating the targeting of certain taxpayers who applied for tax-exempt status as a
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Sponsored by: Sen. John Cornyn
Read Twice And Referred To The Committee On Finance. on 06/24/2014
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No Bonuses for Tax-Delinquent IRS Employees Act of 2014 [S.2282]
[Taxes ]
[Labor, Jobs, Employment ]
[Budget and Spending ]
No Bonuses for Tax Delinquent IRS Employees Act of 2014 - Prohibits the payment of any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service (IRS) who owes an outstanding federal tax debt.
Sponsored by: Sen. Jeff Flake
Sponsor Introductory Remarks On Measure. (cr S2619-2620) on 05/01/2014
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No Bonuses for Tax Cheats Act [S.2272]
[Taxes ]
[Labor, Jobs, Employment ]
[Budget and Spending ]
[Ethics ]
No Bonuses for Tax Cheats Act - Prohibits the Secretary of the Treasury from providing any discretionary performance award to any employee of the Internal Revenue Service (IRS) with respect to whom there is substantial evidence of misconduct or a seriously delinquent tax debt. Requires the Secretary to consider such a denial or withholding of a discretionary performance award as an action necessary to protect the integrity of the IRS, for purposes of any collective bargaining agreement.
Sponsored by: Sen. Joe Manchin
Read Twice And Referred To The Committee On Finance. on 04/30/2014
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Eliminating Improper and Abusive IRS Audits Act of 2014 [S.2215]
[Taxes ]
[Race and Civil Rights ]
[Ethics ]
Eliminating Improper and Abusive IRS Audits Act of 2014 - Amends the Internal Revenue Code to: (1) increase the maximum amount of civil damages for which Internal Revenue Service (IRS) officers or employees shall be liable for reckless, intentional, or negligent disregard of internal revenue laws and extend the period for bringing a claim for such damages; (2) increase the penalties against federal officers and employees for violations of internal revenue laws and for unauthorized inspection or disclosure of tax returns and return information; (3)
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Sponsored by: Sen. John Cornyn
Read Twice And Referred To The Committee On Finance. (text Of Measure As Introduced: Cr S2196-2197) on 04/07/2014
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Taxpayer Protection Act of 2014 [S.2081]
[Taxes ]
Taxpayer Protection Act of 2014 - Amends the Internal Revenue Code to require the annual report of the Internal Revenue Service Oversight Board to include: (1) any claim filed during the preceding year alleging a violation of any constitutional right of a taxpayer by an Internal Revenue Service (IRS) employee; (2) with respect to such claim, whether a final administrative or judicial determination has been reached and whether the employment of any IRS employee determined to be liable for such violation has been terminated; and (3) a statement of
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Sponsored by: Sen. Susan Collins
Sponsor Introductory Remarks On Measure. (cr S1322) on 03/05/2014
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A bill to amend title 18, United States Code, to prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service. [S.2073]
[Taxes ]
[Crime ]
[Law Enforcement ]
Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political, economic, or social positions held or expressed by such person or organization; or (2) because such person or organization has expressed a particular political, economic,
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Sponsored by: Sen. Mike Lee
Read Twice And Referred To The Committee On The Judiciary. on 02/27/2014
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A bill to amend title 18, United States Code, to prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service. [S.2066]
[Taxes ]
[Crime ]
[Law Enforcement ]
Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political, economic, or social positions held or expressed by such person or organization; or (2) because such person or organization has expressed a particular political, economic,
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Sponsored by: Sen. Chuck Grassley
Read The Second Time. Placed On Senate Legislative Calendar Under General Orders. Calendar No. 311. on 03/03/2014
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Stop Targeting of Political Beliefs by the IRS Act of 2014 [S.2011]
[Taxes ]
[Budget and Spending ]
[Ethics ]
Stop Targeting of Political Beliefs by the IRS Act of 2014 - Requires the Internal Revenue Service (IRS) standards and definitions in effect on January 1, 2010, for determining whether an organization qualifies for tax-exempt status as an organization operated exclusively for social welfare to apply to such determinations after enactment of this Act. Prohibits the Secretary of the Treasury, or any delegate of the Secretary, from issuing, revising, or finalizing any regulation (including proposed regulations), revenue ruling, or other guidance not
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Sponsored by: Sen. Chuck Grassley
Read Twice And Referred To The Committee On Finance. on 02/11/2014
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Financial Services and General Government Appropriations Act, 2014 [S.1371]
[Finance ]
[Alcoholic Beverages ]
[Budget and Spending ]
[Small Business ]
[Consumer Protection ]
[Technology and Innovation ]
[Telecommunications ]
[Data Privacy ]
[Elections ]
[Ethics ]
[Funding ]
[Grants ]
[Law Enforcement ]
[National Security ]
[Taxes ]
[Trade ]
[Cybersecurity ]
[Crime ]
Financial Services and General Government Appropriations Act, 2014 - Title I: Department of the Treasury - Department of the Treasury Appropriations Act, 2014 - Makes appropriations for FY2014 to the Department of the Treasury for: (1) departmental offices, (2) department-wide systems and capital investments programs, (3) the Office of Inspector General, (4) the Treasury Inspector General for Tax Administration, (5) the Special Inspector General for the Troubled Asset Relief Program (TARP), (6) the Financial Crimes Enforcement Network, (7) the Alcohol
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Sponsored by: Sen. Tom Udall
Committee On Appropriations Senate Subcommittee On Financial Services And General Government. Hearings Held Prior To Introduction And/or Referral. Hearings Printed: S.hrg. 113-417. on 09/11/2013
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Keep the IRS Off Your Health Care Act of 2013 [S.1315]
[Healthcare ]
[Taxes ]
[Medicare and Medicaid ]
Keep the IRS Off Your Health Care Act of 2013 - Prohibits the Secretary of the Treasury, or any delegate of the Secretary, from implementing or enforcing any provisions of or amendments made by the Patient Protection and Affordable Care Act or the Health Care and Education Reconciliation Act of 2010.
Sponsored by: Sen. John Cornyn
Read The Second Time. Placed On Senate Legislative Calendar Under General Orders. Calendar No. 137. on 07/18/2013
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Fair Tax Act of 2013 [S.122]
[Taxes ]
[Budget and Spending ]
[Medicare and Medicaid ]
[Social Security ]
[Healthcare ]
[Finance ]
[Senior Citizens ]
Fair Tax Act of 2013 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2013. Imposes a national sales tax on the use or consumption in the United States of taxable property or services. Sets the sales tax rate at 23% in 2015, with adjustments to the rate in subsequent years. Allows exemptions from the tax for property or services purchased for business, export, or investment purposes, and for state government functions. Sets forth rules relating to: (1)
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Sponsored by: Sen. Richard Burr
Sponsor Introductory Remarks On Measure. (cr S223) on 01/23/2013
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Law Enforcement Officers Retirement Equity Act of 2013 [S.1172]
[Law Enforcement ]
[Retirement ]
[Pensions ]
[Labor, Jobs, Employment ]
Law Enforcement Officers Retirement Equity Act of 2013 - Amends the definition of the term "law enforcement officer" under provisions of the Federal Employees Retirement System (FERS) and the Civil Service Retirement System (CSRS) to include: (1) federal employees not otherwise covered by such term whose duties include the investigation or apprehension of suspected or convicted individuals and who are authorized to carry a firearm, and (2) such employees of the Internal Revenue Service (IRS) whose duties are primarily the collection of delinquent
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Sponsored by: Sen. Barbara Mikulski
Read Twice And Referred To The Committee On Homeland Security And Governmental Affairs. on 06/18/2013
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Enrolled Agents Credential Act [S.1134]
[Taxes ]
[Consumer Protection ]
Enrolled Agents Credential Act - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS). Allows properly licensed enrolled agents to use the credentials or designation as "enrolled agent," "EA," or "E.A."
Sponsored by: Sen. Rob Portman
Read Twice And Referred To The Committee On Finance. on 06/11/2013
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Providing for the arrest of Lois G. Lerner to answer the charge of contempt of Congress. [HR-664]
[Crime ]
[Ethics ]
[Public Safety ]
[Criminal Justice ]
Calls for the Speaker of the House of Representatives to issue a warrant directing the the Sergeant-at-Arms to arrest Lois G. Lerner, take her into custody in the District of Columbia jail, and bring her to the bar of the House without delay to answer to the charge of contempt of its authority, breach of its privileges, and insult to the integrity of its proceedings. Prohibits Lerner, while in custody, from having any special privileges beyond those extended to her fellow inmates, from having access to any computer or telephone, or from being visited
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Sponsored by: Rep. Steve Stockman
Referred To The House Committee On Rules. on 07/10/2014
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Directing the Secretary of Defense to transmit to the House of Representatives copies of any emails in the possession of the Department of Defense or the National Security Agency that were transmitted to or from the email account(s) of former Internal Revenue Service Exempt Organizations Division Director Lois Lerner between January 2009 and April 2011. [HR-649]
[Defense ]
[National Security ]
[Taxes ]
[Law Enforcement ]
[Cybersecurity ]
[Military ]
Directs the Secretary of Defense (DOD) to transmit to the House of Representatives copies of any electronic communications in the possession of the Secretary, the Director of the National Security Agency (NSA), or any office that reports to the Secretary or the Director that were transmitted to or from any electronic mail accounts used by Lois Lerner, former Director of the Exempt Organizations Division of the Internal Revenue Service (IRS), between January 1, 2009, and April 30, 2011.
Sponsored by: Rep. Walter Jones
Reported By The Committee On Armed Services. H. Rept. 113-547. on 07/22/2014
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Directing the Chairman of the Federal Election Commission to transmit to the House of Representatives copies of any emails in the possession of the Commission that were transmitted to or from the email account(s) of former Internal Revenue Service Exempt Organizations Division Director Lois Lerner between January 2009 and April 2011. [HR-648]
[Elections ]
[Taxes ]
[Ethics ]
[Law Enforcement ]
[Crime ]
Directs the Chairman of the Federal Election Commission (FEC) to transmit to the House of Representatives copies of any electronic communications in the possession of the Chairman or the FEC that were transmitted to or from any electronic mail accounts used by Lois Lerner, former Director of the Exempt Organizations Division of the Internal Revenue Service (IRS), between January 1, 2009, and April 30, 2011.
Sponsored by: Rep. Steve Stockman
Referred To The House Committee On House Administration. on 06/25/2014
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Directing the Secretary of the Treasury to transmit to the House of Representatives copies of any emails in the possession of the Department that were transmitted to or from the email account(s) of former Internal Revenue Service Exempt Organizations Division Director Lois Lerner between January 2009 and April 2011. [HR-647]
[Taxes ]
[Budget and Spending ]
Directs the Secretary of the Treasury to transmit to the House of Representatives copies of any electronic communications in the possession of the Secretary or the Department of the Treasury that were transmitted to or from any electronic mail accounts used by Lois Lerner, former Director of the Exempt Organizations Division of the Internal Revenue Service (IRS), between January 1, 2009, and April 30, 2011.
Sponsored by: Rep. Steve Stockman
Reported Adversely By The Committee On Ways And Means. H. Rept. 113-525. on 07/17/2014
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Directing the Attorney General to transmit to the House of Representatives copies of any emails in the possession of the Department of Justice that were transmitted to or from the email account(s) of former Internal Revenue Service Exempt Organizations Division Director Lois Lerner between January 2009 and April 2011. [HR-646]
[Taxes ]
[Law Enforcement ]
[Ethics ]
Directs the Attorney General to transmit to the House of Representatives copies of any electronic communications in the possession of the Attorney General or the Department of Justice (DOJ) that were transmitted to or from any electronic mail accounts used by Lois Lerner, former Director of the Exempt Organizations Division of the Internal Revenue Service (IRS), between January 1, 2009, and April 30, 2011.
Sponsored by: Rep. Steve Stockman
Reported By The Committee On Judiciary. H. Rept. 113-545. on 07/22/2014
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Requesting that the President of the United States transmit to the House of Representatives copies of any emails in the possession of the Executive Office of the President that were transmitted to or from the email account(s) of former Internal Revenue Service Exempt Organizations Division Director Lois Lerner between January 2009 and April 2011. [HR-645]
[Taxes ]
[Technology and Innovation ]
[Data Privacy ]
[Law Enforcement ]
[Ethics ]
[Funding ]
[Grants ]
Requests the President to transmit to the House of Representatives copies of any electronic communications in the possession of the President or the Executive Office of the President that were transmitted to or from any electronic mail accounts used by Lois Lerner, former Director of the Exempt Organizations Division of the Internal Revenue Service (IRS), between January 1, 2009, and April 30, 2011.
Sponsored by: Rep. Steve Stockman
Reported Adversely By The Committee On Ways And Means. H. Rept. 113-524. on 07/17/2014