IRS Oversight While Eliminating Spending (OWES) Act of 2016

Bill: 114-hr-4885
Sponsor: full_name: Rep. Smith, Jason [R-MO-8]
Introduced: 2016-03-23
Policy area: Government Operations and Politics
Subjects: Appropriations

Department of the Treasury

Executive agency funding and structure

Internal Revenue Service (IRS)

Tax administration and collection, taxpayers

User charges and fees
Latest action: action_date: 2016-04-25
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 435.

Summaries:
action_date: 2016-03-23
action_desc: Introduced in House
text: <p><strong>IRS Oversight While Eliminating Spending (OWES) Act of 2016</strong></p> <p>This bill requires the Internal Revenue Service to deposit fees for services in the general fund of the Treasury and prohibits the expenditure of such fees unless an appropriations Act provides for such expenditure. </p>

action_date: 2016-04-18
action_desc: Reported to House with amendment(s)
text: <p><strong>IRS Oversight While Eliminating Spending (OWES) Act of 2016</strong></p> <p>(Sec. 2) This bill requires the Internal Revenue Service to deposit fees for services in the general fund of the Treasury and prohibits the expenditure of such fees unless an appropriations Act provides for such expenditure. </p>

action_date: 2016-04-20
action_desc: Passed House amended
text: <p>(This measure has not been amended since it was reported to the House on April 18, 2016. The summary of that version is repeated here.)</p> <p><strong>IRS Oversight While Eliminating Spending (OWES) Act of 2016</strong></p> <p>(Sec. 2) This bill requires the Internal Revenue Service to deposit fees for services in the general fund of the Treasury and prohibits the expenditure of such fees unless an appropriations Act provides for such expenditure. </p>

tv_txt: I 114th CONGRESS 2d Session H. R. 4885 IN THE HOUSE OF REPRESENTATIVES March 23, 2016 Mr. Smith of Missouri (for himself, Mr. Roskam , Mr. Meehan , Mr. Holding , Mr. Reed , Mr. Rice of South Carolina , and Mr. Marchant ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To require that user fees collected by the Internal Revenue Service be deposited into the general fund of the Treasury.

1. Short title This Act may be cited as the IRS Oversight While Eliminating Spending (OWES) Act of 2016 . 2. Deposit of IRS user fees into general fund of the Treasury (a) In general The second sentence of section 3 of title I of Public Law 103–329 ( 26 U.S.C. 7801 note), under the heading administrative provisions-internal revenue service , is amended by striking The Secretary of the Treasury may spend and all that follows through and thereafter and inserting the following: Any fees collected pursuant to this section shall be deposited in the general fund of the Treasury and shall not be expended by the Internal Revenue Service unless provided by an appropriations Act . (b) Conforming amendment The last proviso of such section is amended by striking and how they are being expended by the Service . (c) Effective date The amendment made by this section shall apply to fees collected after the date of the enactment of this Act.

tv_txt: II Calendar No. 435 114th CONGRESS 2d Session H. R. 4885 IN THE SENATE OF THE UNITED STATES April 21, 2016 Received; read the first time April 25, 2016 Read the second time and placed on the calendar AN ACT To require that user fees collected by the Internal Revenue Service be deposited into the general fund of the Treasury.

1. Short title This Act may be cited as the IRS Oversight While Eliminating Spending (OWES) Act of 2016 . 2. Deposit of IRS user fees into general fund of the Treasury (a) In general The second sentence of section 3 of title I of Public Law 103–329 ( 26 U.S.C. 7801 note), under the heading administrative provisions-internal revenue service , is amended by striking The Secretary of the Treasury may spend and all that follows through and thereafter: and inserting the following: Any fees collected pursuant to this section shall be deposited in the general fund of the Treasury and shall not be expended by the Internal Revenue Service unless provided by an appropriations Act: . (b) Conforming amendment The last proviso of such section is amended by striking and how they are being expended by the Service . (c) Effective date The amendments made by this section shall apply to fees collected after the date of the enactment of this Act.

Passed the House of Representatives April 20, 2016. Karen L. Haas, Clerk

April 25, 2016 Read the second time and placed on the calendar

tv_txt: I 114th CONGRESS 2d Session H. R. 4885 IN THE HOUSE OF REPRESENTATIVES AN ACT To require that user fees collected by the Internal Revenue Service be deposited into the general fund of the Treasury.

1. Short title This Act may be cited as the IRS Oversight While Eliminating Spending (OWES) Act of 2016 . 2. Deposit of IRS user fees into general fund of the Treasury (a) In general The second sentence of section 3 of title I of Public Law 103–329 ( 26 U.S.C. 7801 note), under the heading administrative provisions-internal revenue service , is amended by striking The Secretary of the Treasury may spend and all that follows through and thereafter: and inserting the following: Any fees collected pursuant to this section shall be deposited in the general fund of the Treasury and shall not be expended by the Internal Revenue Service unless provided by an appropriations Act: . (b) Conforming amendment The last proviso of such section is amended by striking and how they are being expended by the Service . (c) Effective date The amendments made by this section shall apply to fees collected after the date of the enactment of this Act.

Passed the House of Representatives April 20, 2016. Karen L. Haas, Clerk.

tv_txt: IB Union Calendar No. 380 114th CONGRESS 2d Session H. R. 4885 [Report No. 114–498] IN THE HOUSE OF REPRESENTATIVES March 23, 2016 Mr. Smith of Missouri (for himself, Mr. Roskam , Mr. Meehan , Mr. Holding , Mr. Reed , Mr. Rice of South Carolina , and Mr. Marchant ) introduced the following bill; which was referred to the Committee on Ways and Means April 18, 2016 Additional sponsors: Mr. Sessions , Ms. Jenkins of Kansas , and Mr. Chaffetz April 18, 2016 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on March 23, 2016 A BILL To require that user fees collected by the Internal Revenue Service be deposited into the general fund of the Treasury.

1. Short title This Act may be cited as the IRS Oversight While Eliminating Spending (OWES) Act of 2016 . 2. Deposit of IRS user fees into general fund of the Treasury (a) In general The second sentence of section 3 of title I of Public Law 103–329 ( 26 U.S.C. 7801 note), under the heading administrative provisions-internal revenue service , is amended by striking The Secretary of the Treasury may spend and all that follows through and thereafter: and inserting the following: Any fees collected pursuant to this section shall be deposited in the general fund of the Treasury and shall not be expended by the Internal Revenue Service unless provided by an appropriations Act: . (b) Conforming amendment The last proviso of such section is amended by striking and how they are being expended by the Service . (c) Effective date The amendments made by this section shall apply to fees collected after the date of the enactment of this Act.

April 18, 2016 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed