H.R. 2531 – Reading Mode

IIB

113th CONGRESS

2d Session

H. R. 2531

IN THE SENATE OF THE UNITED STATES

February 26, 2014

Received

February 27, 2014

Read twice and referred to the Committee on Finance

AN ACT

To prohibit the Internal Revenue Service from asking taxpayers questions regarding religious, political, or social beliefs.

Short title

This Act may be cited as the Protecting Taxpayers from Intrusive IRS Requests Act.

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.

Passed the House of Representatives February 25, 2014.

Karen L. Haas,

Clerk