US Codex
Bill
Notes

To amend the Internal Revenue Code of 1986 to repeal the Internal Revenue Service's private debt collection program.

S. 2425 · 115th Congress · Feb 14, 2018 · Lineage

A BILL

Section 1 Repeal of rules relating to tax collection contracts

(a)
In general— Sections 6306 and 6307 of the Internal Revenue Code of 1986 are hereby repealed.
(b)
Conforming amendments—
(1)
Section 6103(k) of the Internal Revenue Code of 1986 is amended by striking paragraph (12).
(2)
Section 7433A(a) of such Code is amended by inserting “, as in effect on December 31, 2017” after “as defined in section 6306(b)”.
(3)
Section 7809(a) of such Code is amended by striking “6306,”.
(4)
Section 7811 of such Code is amended by striking subsection (g).
(5)
The table of sections for subchapter A of chapter 64 of such Code is amended by striking the items relating to sections 6306 and 6307.