Library / Laws / 113th / hr / H.R. 2531 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 2531
IN THE HOUSE OF REPRESENTATIVES
June 27, 2013
Mr. Roskam introduced
the following bill; which was referred to the
Committee on Ways and
Means
A BILL
To prohibit the Internal Revenue Service from asking
taxpayers questions regarding religious, political, or social
beliefs.
1.
Short title
This Act may be cited as the
Protecting Taxpayers from Intrusive
IRS Requests Act.
2.
Prohibition on
questions regarding religious, political, or social beliefs
(a)
In
general
The Internal Revenue
Service shall not ask any taxpayer any question regarding religious, political,
or social beliefs.
(b)
Sense of
Congress regarding exceptions
It is the sense of Congress that—
(1) any exceptions to subsection (a) which are provided by later enacted provisions
of law should identify the specific questions which are authorized, the class
of taxpayers to which such questions are authorized to be asked, and the
circumstances under which such questions are authorized to be asked, and
(2) if the
Commissioner of the Internal Revenue Service determines that asking any class
of taxpayers a question prohibited under subsection (a) would aid in the
efficient administration of the tax laws, such Commissioner should submit a
report to Congress which—
(A) includes such
question in the verbatim form in which it is to be asked,
(B) describes the
class of taxpayers to whom the question is to be asked, and
(C) describes the
circumstances that would be required to exist before the question would be
asked.