Section 1 Short title
This Act may be cited as the “IRS Accountability Act of 2013”.
IRS Accountability Act of 2013
A BILL
To prohibit amounts made available by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 from being transferred to the Internal Revenue Service for implementation of such Acts.
Sec. 2 Prohibition on transfer of funds for health care reform implementation by IRS
Title III of division F of the Consolidated and Further Continuing Appropriations Act, 2013 (Public Law 113–6) is amended by adding at the end the following new section:
“1315.
“Notwithstanding any other provision of this Act, none of the amounts made available in the Patient Protection and Affordable Care Act (Public Law 111–148) or the Health Care and Education Reconciliation Act of 2010 (Public Law 111–152) shall be appropriated to the Internal Revenue Service for the purpose of carrying out any provisions of, or amendments made by, such Acts. No amount shall be appropriated to the Internal Revenue Service under this Act for such purpose.”
Sec. 3 Sense of the Senate
It is the sense of the Senate that—
none of the amounts made available in the Patient Protection and Affordable Care Act (Public Law 111–148) or the Health Care and Education Reconciliation Act of 2010 (Public Law 111–152) should be appropriated to the Internal Revenue Service for the purpose of carrying out any provisions of, or amendments made by, such Acts in fiscal year 2014 or thereafter; and
no amounts appropriated to the Internal Revenue Service, from whatever source, for fiscal year 2014 or thereafter should be used to implement, enforce, or carry out the provisions of, or amendments made by, such Acts.