Section 1 Short title
This Act may be cited as the “IRS Rulemaking Fairness Act of 2013”.
IRS Rulemaking Fairness Act of 2013
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.
Sec. 2 Clarification of application of G to Internal Revenue Service
by inserting after “to the extent that such interpretative rules” the following: “, or the statutes under which such rules are made,”; and
by inserting before the period at the end the following: “or recordkeeping requirement”.
in paragraph (1), by striking ‘‘and’’ at the end; and
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—
in paragraph (2), by striking “and” at the end;
in paragraph (3), by striking the period at the end; and
by adding at the end the following:
“(4) the Internal Revenue Service.”