IRS Rulemaking Fairness Act of 2013

IRS Rulemaking Fairness Act of 2013 - Expands requirements relating to review of federal agency actions that have a significant economic impact on small entities (e.g., small organizations and businesses) to include rulemaking by the Internal Revenue Service (IRS).

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3169 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3169

To clarify the application of the Small Business Regulatory Enforcement 
Fairness Act to the Internal Revenue Service, to require the Service to 
  convene a regulatory review panel for certain rules, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 23, 2013

Mr. Michaud (for himself and Mr. Denham) introduced the following bill; 
 which was referred to the Committee on the Judiciary, and in addition 
  to the Committee on Small Business, for a period to be subsequently 
   determined by the Speaker, in each case for consideration of such 
 provisions as fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
To clarify the application of the Small Business Regulatory Enforcement 
Fairness Act to the Internal Revenue Service, to require the Service to 
  convene a regulatory review panel for certain rules, and for other 
                               purposes.

    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 Rulemaking Fairness Act of 
2013''.

SEC. 2. CLARIFICATION OF APPLICATION OF G TO INTERNAL REVENUE SERVICE.

    (a) In General.--Section 603(a) of title 5, United States Code, is 
amended--
            (1) by inserting after ``to the extent that such 
        interpretative rules'' the following: ``, or the statutes under 
        which such rules are made,''; and
            (2) by inserting before the period at the end the 
        following: ``or recordkeeping requirement''.
    (b) Definitions.--Section 601 of title 5, United States Code, is 
amended--
            (1) in paragraph (1), by striking ``and'' at the end; and
            (2) in paragraphs (7) and (8) to read as follows:
            ``(7) the term `collection of information' has the meaning 
        given such term in section 3502(3) of title 44, United States 
        Code; and
            ``(8) the term `recordkeeping requirement' has the meaning 
        given such term in section 3502(13) of title 44, United States 
        Code.''.

SEC. 3. INTERNAL REVENUE SERVICE REQUIRED TO CONVENE REGULATORY REVIEW 
              PANEL.

    Section 609(d) of title 5, United States Code, is amended--
            (1) in paragraph (2), by striking ``and'' at the end;
            (2) in paragraph (3), by striking the period at the end; 
        and
            (3) by adding at the end the following:
            ``(4) the Internal Revenue Service.''.
                                 <all>