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 the Patient Protection and Affordable Care Act (
Public Law 111–148) and the Health Care and Education Reconciliation Act of 2010 (
Public Law 111–152).
(3)
This action could be an indication of future Internal Revenue Service abuses in relation to the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, 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.