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[Senate Report 114-24]
[From the U.S. Government Publishing Office]

                                                        Calendar No. 47
                                                        
114th Congress      }                         {     Report
                                 SENATE
 1st Session        }                         {      114-24
====================================================================
 
     AMENDING TITLE 31, UNITED STATES CODE, TO CLARIFY THE USE OF 
                     CREDENTIALS BY ENROLLED AGENTS

                                _______
                                

                 April 14, 2015.--Ordered to be printed

                                _______
                                

               Mr. Hatch, from the Committee on Finance, 
                        submitted the following

                              R E P O R T

                         [To accompany S. 914]

    The Committee on Finance, having considered an original 
bill, S. 914, to amend title 31, United States Code, to clarify 
the use of credentials by enrolled agents, having considered 
the same, reports favorably thereon without amendment and 
recommends that the bill do pass.

                                CONTENTS

                                                                   Page
 I. LEGISLATIVE BACKGROUND............................................1
II. EXPLANATION OF THE BILL...........................................1
        A. To Amend Title 31, United States Code, to Clarify the 
            Use of Credentials by Enrolled Agents (sec. 1 of the 
            bill and title 31 of the United States Code).........     2
III.BUDGET EFFECTS OF THE BILL........................................2

IV. VOTES OF THE COMMITTEE............................................3
 V. REGULATORY IMPACT AND OTHER MATTERS...............................3
VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED.............4

                       I. LEGISLATIVE BACKGROUND

    The Committee on Finance, having considered S. 914, to 
amend title 31, United States Code, to clarify the use of 
credentials by enrolled agents, reports favorably thereon 
without amendment and recommends that the bill do pass.

               Background and need for legislative action

    Background.--Based on a proposal recommended by Senator 
Portman, the Committee on Finance marked up original 
legislation (a bill to amend title 31, United States Code, to 
clarify the use of credentials by enrolled agents) on February 
11, 2015, and, with a majority present, ordered the bill 
favorably reported. This legislation is identical to a bill 
introduced by Senator Portman in the 114th Congress (S. 422) 
and the 113th Congress (S. 2447). Similar legislation was 
introduced by Senator Portman in the 113th Congress (S. 1134).
    Need for legislative action.--The Committee believes that 
individuals who meet the regulatory requirements established by 
the Secretary should be able to use the specified credentials 
or designation in any State or Federal jurisdiction.

                      II. EXPLANATION OF THE BILL

    A. To Amend Title 31, United States Code, To Clarify the Use of 
Credentials by Enrolled Agents (sec. 1 of the bill and title 31 of the 
                          United States Code)

                              PRESENT LAW

    Treasury Department Circular No. 230 provides rules 
relating to practice before the Internal Revenue Service 
(``IRS'') by attorneys, certified public accountants, enrolled 
agents, enrolled actuaries, and others.

                           REASONS FOR CHANGE

    The Committee believes that individuals who meet the 
regulatory requirements established by the Secretary should be 
able to use the specified credentials or designation in any 
State or Federal jurisdiction.

                        EXPLANATION OF PROVISION

    The provision permits enrolled agents meeting the 
Secretary's qualifications to use the designation ``enrolled 
agent,'' ``EA,'' or ``E.A.''

                             EFFECTIVE DATE

    The provision is effective on the date of enactment.

                    III. BUDGET EFFECTS OF THE BILL

                         A. Committee Estimates

    In compliance with paragraph 11(a) of rule XXVI of the 
Standing Rules of the Senate and section 308(a)(1) of the 
Congressional Budget and Impoundment Control Act of 1974, as 
amended (the ``Budget Act''), the following statement is made 
concerning the estimated budget effects of the revenue 
provisions of the bill to amend title 31, United States Code, 
to clarify the use of credentials by enrolled agents as 
reported.
    The bill is estimated to have a negligible effect on 
Federal fiscal year budget receipts for the period 2015-2025.

                B. Budget Authority and Tax Expenditures

Budget authority

    In compliance with section 308(a)(1) of the Budget Act, the 
Committee states that no provisions of the bill as reported 
involve new or increased budget authority.

Tax expenditures

    In compliance with section 308(a)(1) of the Budget Act, the 
Committee states that no provisions of the bill as reported 
affect the levels of tax expenditures.

            C. Consultation With Congressional Budget Office

    In accordance with section 403 of the Budget Act, the 
Committee advises that the Congressional Budget Office has not 
submitted a statement on the bill. The letter from the 
Congressional Budget Office will be provided separately.

                       IV. VOTES OF THE COMMITTEE

    In compliance with paragraph 7(b) of rule XXVI of the 
Standing Rules of the Senate, the Committee states that, with a 
majority present, the bill to amend title 31, United States 
Code, to clarify the use of credentials by enrolled agents, was 
ordered favorably reported by voice vote on February 11, 2015.

                 V. REGULATORY IMPACT AND OTHER MATTERS

                          A. Regulatory Impact

    Pursuant to paragraph 11(b) of rule XXVI of the Standing 
Rules of the Senate, the Committee makes the following 
statement concerning the regulatory impact that might be 
incurred in carrying out the provisions of the bill.

Impact on individuals and businesses, personal privacy and paperwork

    The bill permits enrolled agents meeting the Secretary's 
qualifications to use the designation ``enrolled agent,'' 
``EA,'' or ``E.A.''
    The provisions of the bill do not impact personal privacy.

                     B. Unfunded Mandates Statement

    This information is provided in accordance with section 423 
of the Unfunded Mandates Reform Act of 1995 (Pub. L. No. 104-
4).
    The Committee has determined that the tax provisions of the 
reported bill do not contain Federal private sector mandates or 
Federal intergovernmental mandates on State, local, or tribal 
governments within the meaning of Public Law 104-4, the 
Unfunded Mandates Reform Act of 1995.

                       C. Tax Complexity Analysis

    Section 4022(b) of the Internal Revenue Service Reform and 
Restructuring Act of 1998 (``IRS Reform Act'') requires the 
staff of the Joint Committee on Taxation (in consultation with 
the Internal Revenue Service and the Treasury Department) to 
provide a tax complexity analysis. The complexity analysis is 
required for all legislation reported by the Senate Committee 
on Finance, the House Committee on Ways and Means, or any 
committee of conference if the legislation includes a provision 
that directly or indirectly amends the Internal Revenue Code 
and has widespread applicability to individuals or small 
businesses. The staff of the Joint Committee on Taxation has 
determined that there are no provisions that are of widespread 
applicability to individuals or small businesses.

       VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED

    In the opinion of the Committee, it is necessary in order 
to expedite the business of the Senate, to dispense with the 
requirements of paragraph 12 of rule XXVI of the Standing Rules 
of the Senate (relating to the showing of changes in existing 
law made by the bill as reported by the Committee).

                                  [all]
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