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 Penn-
sylvania) introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To prohibit the implementation or enforcement of any re-
quirement of the Patient Protection and Affordable Care 
Act until certifications are made that taxpayer informa-
tion is not and will not be used for targeting any indi-
vidual or group that provides information to the Internal 
Revenue Service for political reasons or on the basis 
of political views, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
VerDate Mar 15 2010 
03:41 May 24, 2013
Jkt 029200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2022.IH
H2022
smartinez on DSK6TPTVN1PROD with BILLS
SECTION 1. FINDINGS. 
Congress finds the following: 
(1) The Internal Revenue Service currently ad-
ministers 47 tax provisions under the Patient Pro-
tection and Affordable Care Act. 
(2) The Internal Revenue Service and its em-
ployees will have significantly greater access than it 
currently has to taxpayer information for the en-
forcement and enactment of the individual mandate 
under the Patient Protection and Affordable Care 
Act. 
(3) No government agency has more authority 
in the enforcement of the Patient Protection and Af-
fordable Care Act than the Internal Revenue Serv-
ice. 
(4) According to one study, the Patient Protec-
tion and Affordable Care Act employer mandate 
would put up to 3.2 million jobs at risk. Echoing 
that, the Federal Reserve warned, ‘‘Employers in 
several Districts cited the unknown effects of the Af-
fordable Care Act as reasons for planned layoffs and 
reluctance to hire more staff.’’. 
(5) According to previous reports from the Gov-
ernment Accountability Office (GAO) and Treasury 
Inspector General for Tax Administration, the Inter-
nal Revenue Service did not have adequate processes 
VerDate Mar 15 2010 
03:41 May 24, 2013
Jkt 029200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2022.IH
H2022
smartinez on DSK6TPTVN1PROD with BILLS
in place to accurately review and account for the 
taxpayer dollars the Internal Revenue Service are 
spending to implement the controversial law. 
(6) The Internal Revenue Service has proven it 
is a government agency wrought with fraud and 
abuse, and has not been capable of ensuring the con-
stitutional rights of American citizens is not in-
fringed upon. 
(7) According to the Treasury Inspector Gen-
eral for Tax Administration, the Internal Revenue 
Service’s Determinations Unit began searching as 
far back as 2010 ‘‘for other requests for exemption 
involving Tea Party, Patriots, 9/12 and Internal 
Revenue Code of 1986 501(c)(4) applications involv-
ing political sounding names, e.g., ‘We the People’ 
or ‘Take Back the Country’ ’’. 
(8) According to the Treasury Inspector Gen-
eral for Tax Administration, on June 29, 2011, IRS 
Exempted Organizations Division director Lois 
Lerner is apprised of the Internal Revenue Service’s 
discriminatory practices. 
(9) On March 22, 2012, the Ways and Means 
Oversight Subcommittee held a hearing on the tax 
return filing season and general Internal Revenue 
Service operations where Chairman Boustany asks 
VerDate Mar 15 2010 
03:41 May 24, 2013
Jkt 029200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2022.IH
H2022
smartinez on DSK6TPTVN1PROD with BILLS
then-Internal 
Revenue 
Service 
Commissioner 
Shulman about reports that the Internal Revenue 
Service has been targeting Tea Party groups. 
Shulman responds, ‘‘I can give you assurance . . . 
there is absolutely no targeting.’’. 
SEC. 2. PROHIBITION ON IMPLEMENTATION OR ENFORCE-
MENT OF ANY REQUIREMENT OF THE PA-
TIENT PROTECTION AND AFFORDABLE CARE 
ACT UNTIL CERTIFICATION THAT TAXPAYER 
INFORMATION IS NOT AND WILL NOT BE 
USED FOR TARGETING ANY INDIVIDUAL OR 
GROUP FOR POLITICAL REASONS OR ON 
BASIS OF POLITICAL VIEWS. 
(a) VIOLATIONS OF RIGHTS BEFORE ENACTMENT.— 
The Internal Revenue Service shall not implement or en-
force any requirement of the Patient Protection and Af-
fordable Care Act or title I of the Health Care and Edu-
cation Reconciliation Act of 2010, including any require-
ment contained in an amendment made by those Acts, 
until the Secretary of the Treasury certifies under penalty 
of perjury that with respect to any activity before the date 
of the enactment of this Act— 
(1) taxpayer information is not and will not be 
used for targeting any individual or group that pro-
vides information to the Internal Revenue Service 
VerDate Mar 15 2010 
03:41 May 24, 2013
Jkt 029200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H2022.IH
H2022
smartinez on DSK6TPTVN1PROD with BILLS
for political reasons or on the basis of political views, 
and 
(2) the Internal Revenue Service has termi-
nated the employment of all employees in accordance 
with section 1203 of the Internal Revenue Service 
Restructuring and Reform Act of 1998 (26 U.S.C. 
7804 note) who, with respect to actions before the 
enactment of this Act, are found to have violated the 
constitutional rights of any taxpayer, including any 
employee who knew of abuses related to the tar-
geting of a political group within the Internal Rev-
enue Services, declined to come forward, or willfully 
misled investigators. 
(b) VIOLATIONS OF RIGHTS AFTER ENACTMENT.— 
(1) RIGHTS.—Taxpayer information shall 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. 
(2) CERTIFICATION.—After the date of the en-
actment of this Act, a department or agency con-
cerned— 
(A) shall not implement or enforce, or 
(B) if a violation of paragraph (1) occurs 
by any employee of the department or agency, 
VerDate Mar 15 2010 
03:41 May 24, 2013
Jkt 029200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H2022.IH
H2022
smartinez on DSK6TPTVN1PROD with BILLS
shall suspend the implementation or enforce-
ment of, 
any requirement of the Patient Protection and Af-
fordable Care Act or title I of the Health Care and 
Education Reconciliation Act of 2010, including any 
requirement contained in an amendment made by 
those Acts, until the head of such department or 
agency (the Secretary of the Treasury in the case of 
the Internal Revenue Service) certifies under penalty 
of perjury that the department or agency has termi-
nated the employment of any employee of the de-
partment or agency in accordance with section 1203 
of the Internal Revenue Service Restructuring and 
Reform Act of 1998 (26 U.S.C. 7804 note) who, 
with respect to actions before the enactment of this 
Act, is found to have violated the constitutional 
rights of any taxpayer. 
(c) PROCESS TO RESUME IMPLEMENTATION.—In 
any case in which the implementation or enforcement of 
any requirement described in subsection (a)(1) or (b)(1) 
was prevented or suspended by subsection (a) or (b) (as 
the case may be), such implementation or enforcement 
shall not thereafter take effect or resume (as the case may 
be) until 90 calendar days after the date on which the 
certification required by this section is made with respect 
VerDate Mar 15 2010 
03:41 May 24, 2013
Jkt 029200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H2022.IH
H2022
smartinez on DSK6TPTVN1PROD with BILLS
to any such prevention or suspension, unless before such 
90-day period a joint resolution disapproving such certifi-
cation is enacted. 
(d) DEFINITION
AND SPECIAL RULES.—For pur-
poses of this section— 
(1) COVERED DEPARTMENT OR AGENCY.—The 
term ‘‘department or agency concerned’’ means the 
Internal Revenue Service, the Department of Health 
and Human Services, and any other department or 
agency from which information is centralized in one 
place, such as in the Federal Data Services Hub or 
any similar database. 
(2) APPLICABILITY OF TERMINATION OF EM-
PLOYMENT AUTHORITY.—The provisions of section 
1203 of the Internal Revenue Service Restructuring 
and Reform Act of 1998 (26 U.S.C. 7804) shall 
apply with respect to any department or agency con-
cerned, and for such purposes, such section shall be 
applied by substituting the ‘‘head of the department 
or agency concerned’’ for the ‘‘Commissioner of In-
ternal Revenue’’ and the ‘‘department or agency 
concerned’’ for the ‘‘Internal Revenue Service’’. 
(3) PROHIBITION ON DELEGATING RESPONSI-
BILITY OF SECRETARY OF THE TREASURY.—The re-
VerDate Mar 15 2010 
03:41 May 24, 2013
Jkt 029200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H2022.IH
H2022
smartinez on DSK6TPTVN1PROD with BILLS
sponsibility of the Secretary of the Treasury under 
this section may not be delegated. 
(e) SUBMISSION TO CONGRESS.—The head of the de-
partment or agency making a certification under this sec-
tion shall submit the certification to the Congress. 
Æ 
VerDate Mar 15 2010 
03:41 May 24, 2013
Jkt 029200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6301
E:\BILLS\H2022.IH
H2022
smartinez on DSK6TPTVN1PROD with BILLS