To amend the Internal Revenue Code of 1986 to issue regulations covering the practice of enrolled agents before the Internal Revenue Service.

Bill: 113-hr-2313
Sponsor: full_name: Rep. Boustany, Charles W., Jr. [R-LA-3]
Introduced: 2013-06-11
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Administrative remedies

Department of the Treasury

Internal Revenue Service (IRS)

Licensing and registrations

Tax administration and collection, taxpayers
Latest action: action_date: 2013-06-11
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-06-11
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS). Allows properly licensed enrolled agents to use the credentials or designation as &quot;enrolled agent,&quot; &quot;EA,&quot; or &quot;E.A.&quot;</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2313 IN THE HOUSE OF REPRESENTATIVES June 11, 2013 Mr. Boustany (for himself, Mr. Becerra , Ms. Norton , and Mr. Bishop of New York ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to issue regulations covering the practice of enrolled agents before the Internal Revenue Service.

1. Enrolled agents (a) In general Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 7529. Enrolled agents (a) In general The Secretary may prescribe such regulations as may be necessary to regulate the conduct of enrolled agents in regards to their practice before the Internal Revenue Service. (b) Use of credentials Any enrolled agents properly licensed to practice as required under rules promulgated under subsection (a) shall be allowed to use the credentials or designation as enrolled agent , EA , or E.A. . . (b) Clerical amendment The table of sections for chapter 77 of such Code is amended by adding at the end the following new item: Sec. 7529. Enrolled agents. . (c) Prior regulations Nothing in the amendments made by this section shall be construed to have any effect on part 10 of title 31, Code of Federal Regulations, or any other related Federal rule or regulation issued before the date of the enactment of this Act.