S. 422

A bill to amend title 31, United States Code, to clarify the use of credentials by enrolled agents.

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II

114th CONGRESS

1st Session

S. 422

IN THE SENATE OF THE UNITED STATES

February 10, 2015

Mr. Portman introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend title 31, United States Code, to clarify the use of credentials by enrolled agents.

1.

Clarification of enrolled agent credentials

Section 330 of title 31, United States Code, is amended—

(1)

by redesignating subsections (b), (c), and (d) as subsections (c), (d), and (e), respectively, and

(2)

by inserting after subsection (a) the following new subsection:

(b)

Any enrolled agents properly licensed to practice as required under rules promulgated under subsection (a) shall be allowed to use the credentials or designation of enrolled agent, EA, or E.A..

.