Stop IRS Overreach Act

Bill: 113-s-2043
Sponsor: full_name: Sen. Fischer, Deb [R-NE]
Introduced: 2014-02-26
Policy area: Taxation
Subjects: Congressional oversight

Political movements and philosophies

Religion

Tax administration and collection, taxpayers
Latest action: action_date: 2014-02-26
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2014-02-26
action_desc: Introduced in Senate
text: <p>Stop IRS Overreach Act - Prohibits the Internal Revenue Service (IRS) from asking any taxpayer any question regarding religious, political, or social beliefs. </p> <p>Expresses the sense of Congress that: (1) any exceptions to such prohibition should identify the specific questions authorized, the class of taxpayers to whom such questions may be asked, and the circumstances under which such questions may be asked; and (2) if the IRS Commissioner determines that asking such questions would aid in the efficient administration of the tax laws, the Commissioner should submit a report to Congress that includes such questions in verbatim form and describes such class of taxpayers and the circumstances under which such questions would be asked. </p>

tv_txt: II 113th CONGRESS 2d Session S. 2043 IN THE SENATE OF THE UNITED STATES February 26, 2014 Mrs. Fischer (for herself, Mr. Inhofe , and Mr. Johanns ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To prohibit the Internal Revenue Service from asking taxpayers questions regarding religious, political, or social beliefs.

1. Short title This Act may be cited as the Stop IRS Overreach Act . 2. Prohibition on questions regarding religious, political, or social beliefs (a) In general The Internal Revenue Service shall not ask any taxpayer any question regarding religious, political, or social beliefs. (b) Sense of Congress regarding exceptions 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 taxpayers 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.