Congress finds the following:
(1)
On May 10, 2013, the Internal Revenue Service admitted that it singled out advocacy groups, based on ideology, seeking tax-exempt status.
(2)
This action raises pertinent questions about the agency’s ability to implement and oversee Public Law 111–148 and Public Law 111–152.
(3)
This action could be an indication of future Internal Revenue Service abuses in relation to Public Law 111–148 and Public Law 111–152 given that it is their responsibility to enforce a key provision, the individual mandate.
(4)
Americans accept the principle that patients, families, and doctors should be making medical decisions, not the Federal Government.