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

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 "enrolled agent," "EA," or "E.A."

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2313 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2313

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


_______________________________________________________________________


                    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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:

``SEC. 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.
                                 <all>