Library / Laws / 113th / hr / H.R. 2313 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 2313
IN THE HOUSE OF REPRESENTATIVES
June 11, 2013
Mr. Boustany (for himself, Mr. Becerra, Ms. Norton, and Mr. Bishop of New York) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to issue regulations covering the practice of enrolled agents before the Internal Revenue Service.
1.
Enrolled agents
(a)
In general
Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
7529.
Enrolled agents
(a)
In general
The Secretary may prescribe such regulations as may be necessary to regulate the conduct of enrolled agents in regards to their practice before the Internal Revenue Service.
(b)
Use of credentials
Any enrolled agents properly licensed to practice as required under rules promulgated under subsection (a) shall be allowed to use the credentials or designation as enrolled agent, EA, or E.A..
.
(b)
Clerical amendment
The table of sections for chapter 77 of such Code is amended by adding at the end the following new item:
Sec. 7529. Enrolled agents.
.
(c)
Prior regulations
Nothing in the amendments made by this section shall be construed to have any effect on part 10 of title 31, Code of Federal Regulations, or any other related Federal rule or regulation issued before the date of the enactment of this Act.