IRS Equal Treatment Act of 2013

IRS Equal Treatment Act of 2013 - Amends the Internal Revenue Code to: (1) require each officer and employee of the Internal Revenue Service (IRS) to substantiate any expense incurred in carrying out official duties and responsibilities, (2) make IRS officers and employees jointly and severally liable for all expenses for which substantiation requirements are not met, and (3) require the Inspector General for Tax Administration of the Department of the Treasury to report annually on a review of the expense substantiation records required by this Act.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2683 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2683

  To amend the Internal Revenue Code of 1986 to impose recordkeeping 
  requirements on the Internal Revenue Service to substantiate costs 
             incurred in carrying out its responsibilities.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 11, 2013

 Mr. Griffin of Arkansas (for himself, Mr. Brady of Texas, Mr. Tiberi, 
     Mr. Reichert, Mr. Roskam, Mr. Young of Indiana, and Mr. Reed) 
 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 impose recordkeeping 
  requirements on the Internal Revenue Service to substantiate costs 
             incurred in carrying out its responsibilities.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Equal Treatment Act of 2013''.

SEC. 2. IMPOSITION OF RECORDKEEPING REQUIREMENTS ON THE INTERNAL 
              REVENUE SERVICE TO SUBSTANTIATE COSTS INCURRED IN 
              CARRYING OUT ITS RESPONSIBILITIES.

    (a) In General.--Section 7804 of the Internal Revenue Code of 1986 
is amended by adding at the end the following:
    ``(d) Substantiation Required.--
            ``(1) In general.--With respect to incurring any expense in 
        the course of carrying out official duties and 
        responsibilities, each officer and employee of the Internal 
        Revenue Service shall substantiate by adequate records or by 
        sufficient evidence corroborating the officer's or employee's 
        own statement--
                    ``(A) the amount of such expense or other item,
                    ``(B) the time and place of any travel, 
                entertainment, amusement, recreation, or use of any 
                facility or property,
                    ``(C) the business purpose of such expense or other 
                item, and
                    ``(D) the business relationship to the Internal 
                Revenue Service of persons entertained or using the 
                facility or property.
            ``(2) Joint and several liability for failure to meet 
        recordkeeping requirement.--
                    ``(A) In general.--Any officer or employee of the 
                United States who fails to meet the requirements of 
                section 7804(d), and any officer or employee of the 
                United States who authorized the program, project, or 
                activity in which an officer or employee fails to meet 
                the requirements of section 7804(d), shall be jointly 
                and severally liable for all expenses with respect to 
                which such requirements were not met.
                    ``(B) Burden of proof.--If the officer and employee 
                of the Internal Revenue Service provides credible 
                evidence with respect to any factual issue relevant to 
                ascertaining the liability of the officer or employee 
                for any failure described in paragraph (1), the 
                Secretary shall have the burden of proof with respect 
                to such issue.
            ``(3) Regulations.--The Secretary may by regulations 
        provide that some or all of the requirements of the preceding 
        sentence shall not apply in the case of an expense which does 
        not exceed an amount prescribed pursuant to such regulations. 
        Such regulations shall be substantially similar to the 
        regulations under section 274(d).
            ``(4) Qualified nonpersonal use of vehicle.--This 
        subsection shall not apply to any qualified nonpersonal use 
        vehicle (as defined in section 274(i)).''.
    (b) Annual Audit of Records.--Subsection (d) of section 7803 of 
such Code is amended by striking ``and'' at the end of subparagraph 
(F), by striking the period at the end of subparagraph (G) and 
inserting ``; and'', and inserting after subparagraph (G) the 
following:
                    ``(H) a review of the expense substantiation 
                records required by section 7804(d).''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to expenses incurred and items procured after 90 
days after the date of the enactment of this Act.
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