Relating to the application of Article II, section 3, clause 5, of the Constitution of the United States.

That the Secretary of the Treasury has failed to meet the requirement of Article II, section 3, clause 5, of the Constitution of the United States to take care that a law be faithfully executed, with respect to the policy of the Department of the Treasury pertaining to the 1-year delay in the application of the reporting requirements of sections 6055 and 6056 of the Internal Revenue Code of 1986 (and related requirements of section 4980H of such Code), as provided under Department of the Treasury Notice 2013–45, as announced by the Department of the Treasury on July 2, 2013; and that the House of Representatives shall bring a civil action in the United States District Court for the District of Columbia for declaratory or injunctive relief to challenge the policy of the Department of the Treasury.