Section 1 Short title
This Act may be cited as the “Comprehensive Legislation Ensuring Accountability and Responsiveness Act of 2023” or the “CLEAR Act of 2023”.
Comprehensive Legislation Ensuring Accountability and Responsiveness Act of 2023
A BILL
To amend the Internal Revenue Code of 1986 to give the National Taxpayer Advocate the authority to comment on Treasury regulations.
Sec. 2 Authority of the National Taxpayer Advocate to comment on Treasury regulations
In general— Section 7805 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(g) Review of impact of regulations on taxpayer rights
“(1) Submissions to National Taxpayer Advocate—Prior to publication of any proposed or temporary regulation by the Secretary, the Secretary shall submit such regulation to the National Taxpayer Advocate for comment on the impact of such regulation on taxpayer rights or taxpayer burden. Not later than the date 4 weeks after the date of such submission, the National Taxpayer Advocate shall submit comments, if any, on such regulation to the Secretary.
“(2) Consideration of comments—In prescribing any final regulation which supersedes a proposed or temporary regulation with respect to which the National Taxpayer Advocate has submitted comments—
“(A) the Secretary shall consider the comments of the National Taxpayer Advocate on such proposed or temporary regulation, and
“(B) the Secretary shall discuss its response to such comments in the preamble of such final regulation.”
Effective date— The amendment made by this section shall apply with respect to regulations issued after the date of the enactment of this Act.