IRS Rulemaking Fairness Act of 2013

Bill: 113-hr-3169
Sponsor: full_name: Rep. Michaud, Michael H. [D-ME-2]
Introduced: 2013-09-23
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Business records

Internal Revenue Service (IRS)

Small business

Tax administration and collection, taxpayers
Latest action: action_date: 2014-01-09
text: Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

Summaries:
action_date: 2013-09-23
action_desc: Introduced in House
text: <p>IRS Rulemaking Fairness Act of 2013 - Expands requirements relating to review of federal agency actions that have a significant economic impact on small entities (e.g., small organizations and businesses)&nbsp;to include rulemaking by the Internal Revenue Service (IRS). </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 3169 IN THE HOUSE OF REPRESENTATIVES September 23, 2013 Mr. Michaud (for himself and Mr. Denham ) introduced the following bill; which was referred to the Committee on the Judiciary , and in addition to the Committee on Small Business , 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 clarify the application of the Small Business Regulatory Enforcement Fairness Act to the Internal Revenue Service, to require the Service to convene a regulatory review panel for certain rules, and for other purposes.

1. Short title This Act may be cited as the IRS Rulemaking Fairness Act of 2013 . 2. Clarification of application of G to Internal Revenue Service (a) In general Section 603(a) of title 5, United States Code, is amended— (1) by inserting after to the extent that such interpretative rules the following: , or the statutes under which such rules are made, ; and (2) by inserting before the period at the end the following: or recordkeeping requirement . (b) Definitions Section 601 of title 5, United States Code, is amended— (1) in paragraph (1), by striking ‘‘and’’ at the end; and (2) in paragraphs (7) and (8) to read as follows: (7) the term collection of information has the meaning given such term in section 3502(3) of title 44, United States Code; and (8) the term recordkeeping requirement has the meaning given such term in section 3502(13) of title 44, United States Code. . 3. Internal Revenue Service required to convene regulatory review panel Section 609(d) of title 5, United States Code, is amended— (1) in paragraph (2), by striking and at the end; (2) in paragraph (3), by striking the period at the end; and (3) by adding at the end the following: (4) the Internal Revenue Service. .