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Title III — Other Matters

H.R. 25 · 113th Congress · Jan 3, 2013 · Lineage

III Other Matters

Sec. 301 Phase-out of administration of repealed Federal taxes

(a)
Appropriations— Appropriations for any expenses of the Internal Revenue Service including processing tax returns for years prior to the repeal of the taxes repealed by title I of this Act, revenue accounting, management, transfer of payroll and wage data to the Social Security Administration for years after fiscal year 2017 shall not be authorized.
(b)
Records— Federal records related to the administration of taxes repealed by title I of this Act shall be destroyed by the end of fiscal year 2017, except that any records necessary to calculate Social Security benefits shall be retained by the Social Security Administration and any records necessary to support ongoing litigation with respect to taxes owed or refunds due shall be retained until final disposition of such litigation.
(c)
Conforming Amendments— Section 7802 is amended—
(1)
by striking subsections (a) and (b) and by redesignating subsections (c) and (d) as subsections (a) and (b),
(2)
by striking “Internal Revenue Service” each place it appears and inserting “Department of the Treasury”, and
(3)
by striking “Commissioner” or “Commissioner of Internal Revenue” each place they appear and inserting “Secretary”.
(d)
Effective Date— The amendments made by subsection (c) shall take effect on January 1, 2017.

Sec. 302 Administration of other Federal taxes

(a)
In General— Section 7801 (relating to the authority of the Department of the Treasury) is amended by adding at the end the following:

“(d) Excise Tax Bureau—There shall be in the Department of the Treasury an Excise Tax Bureau to administer those excise taxes not administered by the Bureau of Alcohol, Tobacco and Firearms.

“(e) Sales Tax Bureau—There shall be in the Department of the Treasury a Sales Tax Bureau to administer the national sales tax in those States where it is required pursuant to section 404, and to discharge other Federal duties and powers relating to the national sales tax (including those required by sections 402, 403, and 405). The Office of Revenue Allocation shall be within the Sales Tax Bureau.”

(b)
Assistant General Counsels— Section 7801(b)(2) is amended to read as follows:

“(2) Assistant general counsels—The Secretary of the Treasury may appoint, without regard to the provisions of the civil service laws, and fix the duties of not more than 5 assistant general counsels.”

Sec. 303 Sales tax inclusive Social Security benefits indexation

Subparagraph (D) of section 215(i)(1) of the Social Security Act (42 U.S.C. 415(i)(1)) (relating to cost-of-living increases in Social Security benefits) is amended to read as follows:

“(D)

“(i) the term CPI increase percentage, with respect to a base quarter or cost-of-living quarter in any calendar year, means the percentage (rounded to the nearest one-tenth of 1 percent) by which the Consumer Price Index for that quarter (as prepared by the Department of Labor) exceeds such index for the most recent prior calendar quarter which was a base quarter under subparagraph (A)(ii) or, if later, the most recent cost-of-living computation quarter under subparagraph (B);

“(ii) if the Consumer Price Index (as so prepared) does not include the national sales tax paid, then the term CPI increase percentage, with respect to a base quarter or cost-of-living quarter in any calendar year, means the percentage (rounded to the nearest one-tenth of 1 percent) by which the product of—

“(I) the Consumer Price Index for that quarter (as so prepared), and

“(II) the national sales tax factor,

“(iii) the national sales tax factor is equal to one plus the quotient that is—

“(I) the sales tax rate imposed by section 101 of the Internal Revenue Code of 2013, divided by

“(II) the quantity that is one minus such sales tax rate.”