1. Enrolled agents
In general— Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
“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.”.”
Clerical amendment— The table of sections for chapter 77 of such Code is amended by adding at the end the following new item:
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.