I 

113TH CONGRESS 

1ST SESSION H. R. 2022 

To prohibit the implementation or enforcement of any requirement of the 

Patient Protection and Affordable Care Act until certifications are made 

that taxpayer information is not and will not be used for targeting 

any individual or group that provides information to the Internal Revenue 

Service for political reasons or on the basis of political views, and for 

other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 16, 2013 

Mrs. BLACK (for herself, Mr. HALL, Mr. BOUSTANY, and Mr. KELLY of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy 

and Commerce, 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 prohibit the implementation or enforcement of any requirement of the Patient Protection and Affordable Care 

Act until certifications are made that taxpayer information is not and will not be used for targeting any individual or group that provides information to the Internal 

Revenue Service for political reasons or on the basis 

of political views, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. FINDINGS. 

2 Congress finds the following: 

3 (1) The Internal Revenue Service currently ad4 ministers 47 tax provisions under the Patient Pro5 tection and Affordable Care Act. 

6 (2) The Internal Revenue Service and its em7 ployees will have significantly greater access than it 

8 currently has to taxpayer information for the en9 forcement and enactment of the individual mandate 

10 under the Patient Protection and Affordable Care 

11 Act. 

12 (3) No government agency has more authority 

13 in the enforcement of the Patient Protection and Af14 fordable Care Act than the Internal Revenue Serv15 ice. 

16 (4) According to one study, the Patient Protec17 tion and Affordable Care Act employer mandate 

18 would put up to 3.2 million jobs at risk. Echoing 

19 that, the Federal Reserve warned, ‘‘Employers in 

20 several Districts cited the unknown effects of the Af21 fordable Care Act as reasons for planned layoffs and 

22 reluctance to hire more staff.’’. 

23 (5) According to previous reports from the Gov24 ernment Accountability Office (GAO) and Treasury 

25 Inspector General for Tax Administration, the Inter26 nal Revenue Service did not have adequate processes 


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1 in place to accurately review and account for the 

2 taxpayer dollars the Internal Revenue Service are 

3 spending to implement the controversial law. 

4 (6) The Internal Revenue Service has proven it 

5 is a government agency wrought with fraud and 

6 abuse, and has not been capable of ensuring the con7 stitutional rights of American citizens is not in8 fringed upon. 

9 (7) According to the Treasury Inspector Gen10 eral for Tax Administration, the Internal Revenue 

11 Service’s Determinations Unit began searching as 

12 far back as 2010 ‘‘for other requests for exemption 

13 involving Tea Party, Patriots, 9/12 and Internal 

14 Revenue Code of 1986 501(c)(4) applications involv15 ing political sounding names, e.g., ‘We the People’ 

16 or ‘Take Back the Country’ ’’. 

17 (8) According to the Treasury Inspector Gen18 eral for Tax Administration, on June 29, 2011, IRS 

19 Exempted Organizations Division director Lois 

20 Lerner is apprised of the Internal Revenue Service’s 

21 discriminatory practices. 

22 (9) On March 22, 2012, the Ways and Means 

23 Oversight Subcommittee held a hearing on the tax 

24 return filing season and general Internal Revenue 

25 Service operations where Chairman Boustany asks 


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1 then-Internal Revenue Service Commissioner 

2 Shulman about reports that the Internal Revenue 

3 Service has been targeting Tea Party groups. 

4 Shulman responds, ‘‘I can give you assurance . . . 

5 there is absolutely no targeting.’’. 

6 SEC. 2. PROHIBITION ON IMPLEMENTATION OR ENFORCE7 MENT OF ANY REQUIREMENT OF THE PA8 TIENT PROTECTION AND AFFORDABLE CARE 

9 ACT UNTIL CERTIFICATION THAT TAXPAYER 

10 INFORMATION IS NOT AND WILL NOT BE 

11 USED FOR TARGETING ANY INDIVIDUAL OR 

12 GROUP FOR POLITICAL REASONS OR ON 

13 BASIS OF POLITICAL VIEWS. 

14 (a) VIOLATIONS OF RIGHTS BEFORE ENACTMENT.— 

15 The Internal Revenue Service shall not implement or en16 force any requirement of the Patient Protection and Af17 fordable Care Act or title I of the Health Care and Edu18 cation Reconciliation Act of 2010, including any require19 ment contained in an amendment made by those Acts, 

20 until the Secretary of the Treasury certifies under penalty 

21 of perjury that with respect to any activity before the date 

22 of the enactment of this Act— 

23 (1) taxpayer information is not and will not be 

24 used for targeting any individual or group that pro25 vides information to the Internal Revenue Service 


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1 for political reasons or on the basis of political views, 

2 and 

3 (2) the Internal Revenue Service has termi4 nated the employment of all employees in accordance 

5 with section 1203 of the Internal Revenue Service 

6 Restructuring and Reform Act of 1998 (26 U.S.C. 

7 7804 note) who, with respect to actions before the 

8 enactment of this Act, are found to have violated the 

9 constitutional rights of any taxpayer, including any 

10 employee who knew of abuses related to the tar11 geting of a political group within the Internal Rev12 enue Services, declined to come forward, or willfully 

13 misled investigators. 

14 (b) VIOLATIONS OF RIGHTS AFTER ENACTMENT.— 

15 (1) RIGHTS.—Taxpayer information shall not 

16 be used for targeting any individual or group that 

17 provides information to the Internal Revenue Service 

18 for political reasons or on the basis of political views. 

19 (2) CERTIFICATION.—After the date of the en20 actment of this Act, a department or agency con21 cerned— 

22 (A) shall not implement or enforce, or 

23 (B) if a violation of paragraph (1) occurs 

24 by any employee of the department or agency, 


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1 shall suspend the implementation or enforce2 ment of, 

3 any requirement of the Patient Protection and Af4 fordable Care Act or title I of the Health Care and 

5 Education Reconciliation Act of 2010, including any 

6 requirement contained in an amendment made by 

7 those Acts, until the head of such department or 

8 agency (the Secretary of the Treasury in the case of 

9 the Internal Revenue Service) certifies under penalty 

10 of perjury that the department or agency has termi11 nated the employment of any employee of the de12 partment or agency in accordance with section 1203 

13 of the Internal Revenue Service Restructuring and 

14 Reform Act of 1998 (26 U.S.C. 7804 note) who, 

15 with respect to actions before the enactment of this 

16 Act, is found to have violated the constitutional 

17 rights of any taxpayer. 

18 (c) PROCESS TO RESUME IMPLEMENTATION.—In 

19 any case in which the implementation or enforcement of 

20 any requirement described in subsection (a)(1) or (b)(1) 

21 was prevented or suspended by subsection (a) or (b) (as 

22 the case may be), such implementation or enforcement 

23 shall not thereafter take effect or resume (as the case may 

24 be) until 90 calendar days after the date on which the 

25 certification required by this section is made with respect 


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1 to any such prevention or suspension, unless before such 

2 90-day period a joint resolution disapproving such certifi3 cation is enacted. 

4 (d) DEFINITION AND SPECIAL RULES.—For pur5 poses of this section— 

6 (1) COVERED DEPARTMENT OR AGENCY.—The 

7 term ‘‘department or agency concerned’’ means the 

8 Internal Revenue Service, the Department of Health 

9 and Human Services, and any other department or 

10 agency from which information is centralized in one 

11 place, such as in the Federal Data Services Hub or 

12 any similar database. 

13 (2) APPLICABILITY OF TERMINATION OF EM14 PLOYMENT AUTHORITY.—The provisions of section 

15 1203 of the Internal Revenue Service Restructuring 

16 and Reform Act of 1998 (26 U.S.C. 7804) shall 

17 apply with respect to any department or agency con18 cerned, and for such purposes, such section shall be 

19 applied by substituting the ‘‘head of the department 

20 or agency concerned’’ for the ‘‘Commissioner of In21 ternal Revenue’’ and the ‘‘department or agency 

22 concerned’’ for the ‘‘Internal Revenue Service’’. 

23 (3) PROHIBITION ON DELEGATING RESPONSI24 BILITY OF SECRETARY OF THE TREASURY.—The reVerDate Mar 15 2010 03:41 May 24, 2013 Jkt 029200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H2022.IH H2022

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1 sponsibility of the Secretary of the Treasury under 

2 this section may not be delegated. 

3 (e) SUBMISSION TO CONGRESS.—The head of the de4 partment or agency making a certification under this sec5 tion shall submit the certification to the Congress. 

Æ 


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