HR 349 | U.S. House Bill | IRS Fee Reform Act of 2011

Mr. SENSENBRENNER (for himself, Mr. BURGESS, Mr. DUNCAN of South Carolina, Mr. ROSS of Florida, Mr. CRAWFORD, Mr. LONG, and Mr. DUNCAN of Tennessee) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To make subject to appropriations Acts the Internal Revenue Service's use of certain funds collected from user fees.

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 Fee Reform Act of 2011'.

SEC. 2. INTERNAL REVENUE SERVICE USER FEES SUBJECT TO APPROPRIATIONS ACTS.

(a) In General- The second sentence of section 3 of title I of Public Law 103-329, under the heading `ADMINISTRATIVE PROVISIONS-INTERNAL REVENUE SERVICE', is amended by striking `The Secretary of the Treasury may spend' and all that follows through `and thereafter' and inserting the following: `Any fees collected pursuant to this section shall be deposited in the general fund of the Treasury and shall not be expended by the Internal Revenue Service unless provided by an appropriations Act'.

(b) Conforming Amendment- The last proviso of such section is amended by striking `and how they are being expended by the Service'.

(c) Effective Date- The amendment made by this section shall apply to fees collected after the date of the enactment of this Act.

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