datamatters24/research-document-archive huggingface dataset:
In the Senate of the United States,
April 6 (legislative day, April 5), 1995.
Resolved, That the bill from the House of Representa-
tives (H.R. 1345) entitled ‘‘An Act to eliminate budget defi-
cits and management inefficiencies in the government of the
District of Columbia through the establishment of the Dis-
trict of Columbia Financial Responsibility and Management
Assistance Authority, and for other purposes’’, do pass with
the following
AMENDMENTS:
Ω1æPage 7, line 2, strike out øor¿
Ω2æPage 7, line 6, strike out øStates.¿ and insert:
States;
Ω3æPage 7, after line 6, insert:
(3) to amend, supersede, or alter the provisions
of title 11 of the District of Columbia Code, or sec-
tions 431 through 434, 445, and 602(a)(4) of the Dis-
trict of Columbia Self-Government and Governmental
HR 1345 EAS
Reorganization Act (pertaining to the organization,
powers, and jurisdiction of the District of Columbia
courts); or
(4) to authorize the application of section 103(e)
or 303(b)(3) of this Act (relating to issuance of sub-
poenas) to judicial officers or employees of the Dis-
trict of Columbia courts.
Ω4æPage 10, strike out lines 7 to 9 and insert:
(4) maintains a primary residence in the Dis-
trict of Columbia or has a primary place of business
in the District of Columbia.
Ω5æPage 12, strike out lines 17 to 24, and insert:
(c) INAPPLICABILITY OF CERTAIN EMPLOYMENT AND
PROCUREMENT LAWS.—
(1) CIVIL SERVICE LAWS.—The Executive Direc-
tor and staff of the Authority may be appointed with-
out regard to the provisions of title 5, United States
Code, governing appointments in the competitive serv-
ice, and paid without regard to the provisions of
chapter 51 and subchapter III of chapter 53 of that
title relating to classification and General Schedule
pay rates.
(2) DISTRICT EMPLOYMENT AND PROCUREMENT
LAWS.—The Executive Director and staff of the Au-
thority may be appointed and paid without regard to
HR 1345 EAS
the provisions of the District of Columbia Code gov-
erning appointments and salaries. The provisions of
the District of Columbia Code governing procurement
shall not apply to the Authority.
Attest:
Secretary.
(B) The President shall transmit the report not
later than 90 days after making the determination re-
ferred to in paragraph (1), except that the President
shall transmit the report in preliminary form not
later than 15 days after making that determination.
(3) IMPLEMENTATION WITH RESPECT TO DEMO-
CRATICALLY ELECTED GOVERNMENT.—The President
shall, upon determining that a democratically elected
government in Cuba is in power, submit that deter-
mination to the appropriate congressional committees
and shall, subject to the availability of appropria-
tions, commence the delivery and distribution of as-
sistance to such democratically elected government
under the plan developed under section 202(b).
(4) ANNUAL REPORTS TO CONGRESS.—Not later
than 60 days after the end of each fiscal year, the
President shall transmit to the appropriate congres-
sional committees a report on the assistance provided
under the plan developed under section 202(b), in-
cluding a description of each type of assistance, the
amounts expended for such assistance, and a descrip-
tion of the assistance to be provided under the plan
in the current fiscal year.
(d) REPROGRAMMING.—Any changes in the assistance
to be provided under the plan developed under section
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Taxpayer Trans-
parency and Efficient Audit Act’’. 
SEC. 2. DEADLINE FOR RESPONSES TO TAXPAYER COR-
RESPONDENCE. 
Not later than 30 days after receiving any written 
correspondence from a taxpayer, the Internal Revenue 
Service shall provide a substantive written response. For 
purposes of the preceding sentence, an acknowledgment 
letter shall not be treated as a substantive response. 
SEC. 3. TAXPAYER NOTIFICATION OF DISCLOSURES BY IRS 
OF TAXPAYER INFORMATION. 
(a) IN GENERAL.—Not later than 30 days after dis-
closing any taxpayer information to any agency or instru-
mentality of Federal, State, or local government, the In-
ternal Revenue Service shall provide a written notification 
to the taxpayer describing— 
(1) the information disclosed, 
(2) to whom it was disclosed, and 
(3) the date of disclosure. 
(b) EXCEPTION.—Subsection (a) shall not apply if 
the Secretary of the Treasury, or the Secretary’s designee, 
determines that such notification would be detrimental to 
an ongoing criminal investigation or pose a risk to na-
tional security.
SEC. 4. DEADLINE FOR CONCLUSION OF AUDITS OF INDI-
VIDUAL TAXPAYERS. 
If any audit of a tax return of an individual by the 
Internal Revenue Service is not concluded before the end 
of the 1-year period beginning on the date of the initiation 
of such audit, the Internal Revenue Service shall provide 
the taxpayer a written letter explaining why such audit 
has taken more than 1 year to complete. 
SEC. 5. NO ADDITIONAL FUNDS AUTHORIZED. 
No additional funds are authorized to carry out the 
requirements of this Act. Such requirements shall be car-
ried out using amounts otherwise authorized or appro-
priated. 
Passed the House of Representatives February 25, 
2014. 
Attest: 
Clerk.
113TH CONGRESS 
2D SESSION 
H. R. 2530 
AN ACT 
To improve transparency and efficiency with re-
spect to audits and communications between tax-
payers and the Internal Revenue Service.
I 
113TH CONGRESS 
1ST SESSION H. R. 2530 
To improve transparency and efficiency with respect to audits and 
communications between taxpayers and the Internal Revenue Service. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 27, 2013 
Mr. ROSKAM introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To improve transparency and efficiency with respect to audits 
and communications between taxpayers and the Internal 
Revenue Service. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Taxpayer Trans-
parency and Efficient Audit Act’’. 
SEC. 2. DEADLINE FOR RESPONSES TO TAXPAYER COR-
RESPONDENCE. 
Not later than 30 days after receiving any written 
correspondence from a taxpayer, the Internal Revenue 
Service shall provide a substantive written response. For 
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purposes of the preceding sentence, an acknowledgment 
letter shall not be treated as a substantive response. 
SEC. 3. TAXPAYER NOTIFICATION OF DISCLOSURES BY IRS 
OF TAXPAYER INFORMATION. 
(a) IN GENERAL.—Not later than 30 days after dis-
closing any taxpayer information to any agency or instru-
mentality of Federal, State, or local government, the In-
ternal Revenue Service shall provide a written notification 
to the taxpayer describing— 
(1) the information disclosed, 
(2) to whom it was disclosed, and 
(3) the date of disclosure. 
(b) EXCEPTION.—Subsection (a) shall not apply if 
the Secretary of the Treasury, or the Secretary’s designee, 
determines that such notification would be detrimental to 
an ongoing criminal investigation or pose a risk to na-
tional security. 
SEC. 4. DEADLINE FOR CONCLUSION OF AUDITS OF INDI-
VIDUAL TAXPAYERS. 
Any audit of a tax return of an individual by the In-
ternal Revenue Service shall be concluded not later than 
1 year after the date of the initiation of such audit and 
the Internal Revenue Service shall not assess any tax with 
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respect to which such audit relates after the conclusion 
of such audit. 
Æ 
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HR 2531 RFS
(B) describes the class of taxpayers to 
whom the question is to be asked, and 
(C) describes the circumstances that would 
be required to exist before the question would 
be asked. 
Passed the House of Representatives February 25, 
2014. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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IIB 
113TH CONGRESS 
2D SESSION 
H. R. 2530 
IN THE SENATE OF THE UNITED STATES 
FEBRUARY 26, 2014 
Received 
FEBRUARY 27, 2014 
Read twice and referred to the Committee on Finance 
AN ACT 
To improve transparency and efficiency with respect to audits 
and communications between taxpayers and the Internal 
Revenue Service. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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HR 2530 RFS
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Taxpayer Trans-
parency and Efficient Audit Act’’. 
SEC. 2. DEADLINE FOR RESPONSES TO TAXPAYER COR-
RESPONDENCE. 
Not later than 30 days after receiving any written 
correspondence from a taxpayer, the Internal Revenue 
Service shall provide a substantive written response. For 
purposes of the preceding sentence, an acknowledgment 
letter shall not be treated as a substantive response. 
SEC. 3. TAXPAYER NOTIFICATION OF DISCLOSURES BY IRS 
OF TAXPAYER INFORMATION. 
(a) IN GENERAL.—Not later than 30 days after dis-
closing any taxpayer information to any agency or instru-
mentality of Federal, State, or local government, the In-
ternal Revenue Service shall provide a written notification 
to the taxpayer describing— 
(1) the information disclosed, 
(2) to whom it was disclosed, and 
(3) the date of disclosure. 
(b) EXCEPTION.—Subsection (a) shall not apply if 
the Secretary of the Treasury, or the Secretary’s designee, 
determines that such notification would be detrimental to 
an ongoing criminal investigation or pose a risk to na-
tional security. 
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SEC. 4. DEADLINE FOR CONCLUSION OF AUDITS OF INDI-
VIDUAL TAXPAYERS. 
If any audit of a tax return of an individual by the 
Internal Revenue Service is not concluded before the end 
of the 1-year period beginning on the date of the initiation 
of such audit, the Internal Revenue Service shall provide 
the taxpayer a written letter explaining why such audit 
has taken more than 1 year to complete. 
SEC. 5. NO ADDITIONAL FUNDS AUTHORIZED. 
No additional funds are authorized to carry out the 
requirements of this Act. Such requirements shall be car-
ried out using amounts otherwise authorized or appro-
priated. 
Passed the House of Representatives February 25, 
2014. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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‘‘(2) 
AVAILABILITY.—Amounts 
appropriated
pursuant to the authorization of appropriations
under paragraph (1) are authorized to remain avail-
able until expended.’’.
Subtitle B—Education
SEC. 2101. EDUCATIONAL PERSONNEL.
(a) ADULT EDUCATION.—Section 313 of the Adult
Education Act is amended by striking ‘‘1995’’ and insert-
ing ‘‘and $760,000,000 for each of the fiscal years 1995
and 1996’’.
(b) ELEMENTARY AND SECONDARY EDUCATION.—
Section 1502 of the Elementary and Secondary Education
Act is amended—
(1) by striking ‘‘and’’; and
(2) by inserting ‘‘$2,456,000,000 for each of
the fiscal years 1995 and 1996,’’ after ‘‘1993,’’.
Subtitle C—Head Start
SEC. 2201. AMENDMENTS TO THE HEAD START ACT.
Section 629(a) of the Head Start Act (42 U.S.C.
9834(a)) is amended—
(1) by striking ‘‘1993, and’’ and inserting
‘‘1993,’’, and
(2) by inserting ‘‘, $11,660,000 for fiscal year
1995, and $15,660,000 for fiscal year 1996’’ before
the period at the end.
Subtitle D—Programs Under
Public Health Service Act
CHAPTER 1—FUNDING INITIATIVE FOR
PROGRAMS 
PROVIDING 
HEALTH
SERVICES
SEC. 2301. FUNDING INITIATIVE.
(a) COMMUNITY HEALTH CENTERS.—In addition to
any other authorizations of appropriations that are avail-
able for the purpose of carrying out section 330 of the
Public Health Service Act, there are authorized to be ap-
propriated for such purpose $200,000,000 for fiscal year
1995.
(b) MIGRANT HEALTH CENTERS.—In addition to any
other authorizations of appropriations that are available
for the purpose of carrying out section 329 of the Public
Health Service Act, there are authorized to be appro-
priated for such purpose $100,000,000 for fiscal year
1995.
(c) HEALTH CARE FOR THE HOMELESS.—In addi-
tion to any other authorizations of appropriations that are
available for the purpose of carrying out section 340 of
the Public Health Service Act, there are authorized to be
appropriated for such purpose $100,000,000 for fiscal
year 1995.
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Protecting Taxpayers 
from Intrusive IRS Requests Act’’. 
SEC. 2. PROHIBITION ON QUESTIONS REGARDING RELI-
GIOUS, POLITICAL, OR SOCIAL BELIEFS. 
(a) IN GENERAL.—The Internal Revenue Service 
shall not ask any taxpayer any question regarding reli-
gious, political, or social beliefs. 
(b) SENSE
OF
CONGRESS
REGARDING
EXCEP-
TIONS.—It is the sense of Congress that— 
(1) any exceptions to subsection (a) which are 
provided by later enacted provisions of law should 
identify the specific questions which are authorized, 
the class of taxpayers to which such questions are 
authorized to be asked, and the circumstances under 
which such questions are authorized to be asked, 
and 
(2) if the Commissioner of the Internal Revenue 
Service determines that asking any class of tax-
payers a question prohibited under subsection (a) 
would aid in the efficient administration of the tax 
laws, such Commissioner should submit a report to 
Congress which— 
(A) includes such question in the verbatim 
form in which it is to be asked,
(B) describes the class of taxpayers to 
whom the question is to be asked, and 
(C) describes the circumstances that would 
be required to exist before the question would 
be asked. 
Passed the House of Representatives February 25, 
2014. 
Attest: 
Clerk.
113TH CONGRESS 
2D SESSION 
H. R. 2531 
AN ACT 
To prohibit the Internal Revenue Service from ask-
ing taxpayers questions regarding religious, polit-
ical, or social beliefs.
I 
113TH CONGRESS 
1ST SESSION H. R. 2531 
To prohibit the Internal Revenue Service from asking taxpayers questions 
regarding religious, political, or social beliefs. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 27, 2013 
Mr. ROSKAM introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To prohibit the Internal Revenue Service from asking tax-
payers questions regarding religious, political, or social 
beliefs. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Protecting Taxpayers 
from Intrusive IRS Requests Act’’. 
SEC. 2. PROHIBITION ON QUESTIONS REGARDING RELI-
GIOUS, POLITICAL, OR SOCIAL BELIEFS. 
(a) IN GENERAL.—The Internal Revenue Service 
shall not ask any taxpayer any question regarding reli-
gious, political, or social beliefs. 
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(b) SENSE
OF
CONGRESS
REGARDING
EXCEP-
TIONS.—It is the sense of Congress that— 
(1) any exceptions to subsection (a) which are 
provided by later enacted provisions of law should 
identify the specific questions which are authorized, 
the class of taxpayers to which such questions are 
authorized to be asked, and the circumstances under 
which such questions are authorized to be asked, 
and 
(2) if the Commissioner of the Internal Revenue 
Service determines that asking any class of tax-
payers a question prohibited under subsection (a) 
would aid in the efficient administration of the tax 
laws, such Commissioner should submit a report to 
Congress which— 
(A) includes such question in the verbatim 
form in which it is to be asked, 
(B) describes the class of taxpayers to 
whom the question is to be asked, and 
(C) describes the circumstances that would 
be required to exist before the question would 
be asked. 
Æ 
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IIB 
113TH CONGRESS 
2D SESSION 
H. R. 2531 
IN THE SENATE OF THE UNITED STATES 
FEBRUARY 26, 2014 
Received 
FEBRUARY 27, 2014 
Read twice and referred to the Committee on Finance 
AN ACT 
To prohibit the Internal Revenue Service from asking tax-
payers questions regarding religious, political, or social 
beliefs. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Protecting Taxpayers 
from Intrusive IRS Requests Act’’. 
SEC. 2. PROHIBITION ON QUESTIONS REGARDING RELI-
GIOUS, POLITICAL, OR SOCIAL BELIEFS. 
(a) IN GENERAL.—The Internal Revenue Service 
shall not ask any taxpayer any question regarding reli-
gious, political, or social beliefs. 
(b) SENSE
OF
CONGRESS
REGARDING
EXCEP-
TIONS.—It is the sense of Congress that— 
(1) any exceptions to subsection (a) which are 
provided by later enacted provisions of law should 
identify the specific questions which are authorized, 
the class of taxpayers to which such questions are 
authorized to be asked, and the circumstances under 
which such questions are authorized to be asked, 
and 
(2) if the Commissioner of the Internal Revenue 
Service determines that asking any class of tax-
payers a question prohibited under subsection (a) 
would aid in the efficient administration of the tax 
laws, such Commissioner should submit a report to 
Congress which— 
(A) includes such question in the verbatim 
form in which it is to be asked, 
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(d) PREVENTIVE
SERVICES
REGARDING
TUBER-
CULOSIS.—In addition to any other authorizations of ap-
propriations that are available for the purpose of carrying
out section 317E of the Public Health Service Act (as
added by section 301 of Public Law 103–183; 107 Stat.
2233), there are authorized to be appropriated for such
purpose $150,000,000 for fiscal year 1995.
(e) PREVENTIVE SERVICES REGARDING BREAST AND
CERVICAL CANCER.—In addition to any other authoriza-
tions of appropriations that are available for the purpose
of carrying out the program under section 1501 of the
Public Health Service Act, there are authorized to be ap-
propriated for such purpose $120,000,000 for fiscal year
1995.
(f) PREVENTIVE SERVICES REGARDING LEAD EXPO-
SURE.—In addition to any other authorizations of appro-
priations that are available for the purpose of carrying out
section 317A of the Public Health Service Act, there are
authorized 
to 
be 
appropriated 
for 
such 
purpose
$16,000,000 for fiscal year 1995.
(g) PREVENTIVE SERVICES REGARDING HIV DIS-
EASE.—In addition to any other authorizations of appro-
priations that are available for the purpose of carrying out
under the Public Health Service Act programs to prevent
infection with the human immunodeficiency virus, there
Border Protection or U.S. Immigration and 
Customs Enforcement. 
(4) PRIVATE SECTOR ENTITY.—The term ‘‘pri-
vate sector entity’’ means— 
(A) an importer; 
(B) an exporter; 
(C) a forwarder; 
(D) an air, sea, or land carrier or shipper; 
(E) a contract logistics provider; 
(F) a customs broker; or 
(G) any other person (other than an em-
ployee of a government) affected by the imple-
mentation of the customs and trade laws of the 
United States. 
(5) TRADE ENFORCEMENT.—The term ‘‘trade 
enforcement’’ means the enforcement of the customs 
and trade laws of the United States. 
(6) TRADE
FACILITATION.—The term ‘‘trade 
facilitation’’ refers to policies and activities of U.S. 
Customs and Border Protection with respect to fa-
cilitating the movement of merchandise into and out 
of the United States in a manner that complies with 
the customs and trade laws of the United States. 
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(A) certifying that the Internal Revenue 
Service has implemented all of the recommenda-
tions set out in such Inspector General’s report 
titled ‘‘Review of the August 2010 Small Busi-
ness/Self-Employed Division’s Conference in 
Anaheim, California’’, and 
(B) describing such implementation, and 
(2) the Internal Revenue Service is authorized 
by law (enacted after the date of the enactment of 
this Act) to resume holding conferences. 
Æ 
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Senate and the Committee on Appropriations 
and the Committee on Ways and Means of the 
House of Representatives an updated report ad-
dressing each of the matters referred to in sub-
paragraph (A), and— 
‘‘(i) evaluating the effectiveness of the 
implementation of the Automated Commer-
cial Environment computer system; and 
‘‘(ii) detailing the percentage of trade 
processed in the Automated Commercial 
Environment every month since September 
30, 2016.’’. 
(c) GOVERNMENT ACCOUNTABILITY OFFICE RE-
PORT.—Not later than December 31, 2017, the Comp-
troller General of the United States shall submit to the 
Committee on Appropriations and the Committee on Fi-
nance of the Senate and the Committee on Appropriations 
and the Committee on Ways and Means of the House of 
Representatives a report— 
(1) assessing the progress of other Federal 
agencies in accessing and utilizing the Automated 
Commercial Environment; and 
(2) assessing the potential cost savings to the 
United States Government and importers and ex-
porters and the potential benefits to enforcement of 
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and the Committee on Ways and Means of the House of 
Representatives, a joint strategic plan. 
(b) CONTENTS.—The joint strategic plan required 
under this section shall be comprised of a comprehensive 
multi-year plan for trade enforcement and trade facilita-
tion, and shall include— 
(1) a summary of actions taken during the 2- 
year period preceding the submission of the plan to 
improve trade enforcement and trade facilitation, in-
cluding a description and analysis of specific per-
formance measures to evaluate the progress of U.S. 
Customs and Border Protection and U.S. Immigra-
tion and Customs Enforcement in meeting each such 
responsibility; 
(2) a statement of objectives and plans for fur-
ther improving trade enforcement and trade facilita-
tion; 
(3) a specific identification of the priority trade 
issues described in paragraph (3)(B)(ii) of section 
2(d) of the Act of March 3, 1927 (44 Stat. 1381, 
chapter 348; 19 U.S.C. 2072(d)), as added by sec-
tion 111(a) of this Act, that can be addressed in 
order to enhance trade enforcement and trade facili-
tation, and a description of strategies and plans for 
addressing each such issue; 
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(4) in subparagraph (A)(i) of paragraph (35), 
as so redesignated, by inserting ‘‘(including com-
puter science)’’ after ‘‘academic subjects’’. 
Æ 
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