A bill to amend the Internal Revenue Code of 1986 to repeal the Internal Revenue Service's private debt collection program.

Bill: 115-s-2425
Sponsor: full_name: Sen. Cardin, Benjamin L. [D-MD]
Introduced: 2018-02-14
Policy area: Taxation
Latest action: action_date: 2018-02-14
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2018-02-14
action_desc: Introduced in Senate
text: <p>This bill amends the Internal Revenue Code to repeal: (1) the authority for the Internal Revenue Service (IRS) to contract with private debt collection agencies to collect delinquent federal tax debt, and (2) the IRS Special Compliance Personnel Program Account which is funded by a portion of the funds collected under the private debt collection program. </p>

tv_txt: II 115th CONGRESS 2d Session S. 2425 IN THE SENATE OF THE UNITED STATES February 14, 2018 Mr. Cardin (for himself, Mr. Brown , and Ms. Warren ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to repeal the Internal Revenue Service's private debt collection program.

1. Repeal of rules relating to tax collection contracts (a) In general Sections 6306 and 6307 of the Internal Revenue Code of 1986 are hereby repealed. (b) Conforming amendments (1) Section 6103(k) of the Internal Revenue Code of 1986 is amended by striking paragraph (12). (2) Section 7433A(a) of such Code is amended by inserting , as in effect on December 31, 2017 after as defined in section 6306(b) . (3) Section 7809(a) of such Code is amended by striking 6306, . (4) Section 7811 of such Code is amended by striking subsection (g). (5) The table of sections for subchapter A of chapter 64 of such Code is amended by striking the items relating to sections 6306 and 6307.