,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bfhc  ,,in ,,the ,,house ,,of  
,,representatives  ,july #aa1 #bjac ,mr4
 ,griffin of ,arkansas 7for himself1    
,mr4 ,brady of ,texas1 ,mr4 ,tiberi1    
,mr4 ,reichert1 ,mr4 ,roskam1 ,mr4      
,young of ,indiana1 and ,mr4 ,reed7     
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
impose recordkeeping requirements on the
 ,internal ,revenue ,service to         
substantiate costs incurred in carrying 
out its responsibilities4  #a4 ,short   
title ,this ,act may be cited as the    
,,irs ,equal ,treatment ,act of #bjac4  
#b4 ,imposition of recordkeeping        
requirements on the ,internal ,revenue  
,service to substantiate costs incurred 
in carrying out its responsibilities    
7a7 ,in general ,section #ghjd of the   
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following3  7d7 ,substantiation required

  7#a7 ,in general ,with respect to     
incurring any expense in the course of  
carrying out official duties and        
responsibilities1 each officer and      
employee of the ,internal ,revenue      
,service shall substantiate by adequate 
records or by sufficient evidence       
corroborating the officer's or          
employee's own statement--  7,a7 the    
amount of such expense or other item1   
7,b7 the time and place of any travel1  
entertainment1 amusement1 recreation1 or
 use of any facility or property1  7,c7 
the business purpose of such expense or 
other item1 and  7,d7 the business      
relationship to the ,internal ,revenue  
,service of persons entertained or using
 the facility or property4  7#b7 ,joint 
and several liability for failure to    
meet recordkeeping requirement  7,a7 ,in
 general ,any officer or employee of the
 ,united ,states who fails to meet the  
requirements of section #ghjd7;d71 and  
any officer or employee of the ,united  
,states who authorized the program1     

project1 or activity in which an officer
 or employee fails to meet the          
requirements of section #ghjd7;d71 shall
 be jointly and severally liable for all
 expenses with respect to which such    
requirements were not met4  7,b7 ,burden
 of proof ,if the officer and employee  
of the ,internal ,revenue ,service      
provides credible evidence with respect 
to any factual issue relevant to        
ascertaining the liability of the       
officer or employee for any failure     
described in paragraph 7#a71 the        
,secretary shall have the burden of     
proof with respect to such issue4  7#c7 
,regulations ,the ,secretary may by     
regulations provide that some or all of 
the requirements of the preceding       
sentence shall not apply in the case of 
an expense which does not exceed an     
amount prescribed pursuant to such      
regulations4 ,such regulations shall be 
substantially similar to the regulations
 under section #bgd7;d74  7#d7          
,qualified nonpersonal use of vehicle   

,this subsection shall not apply to any 
qualified nonpersonal use vehicle 7as   
defined in section #bgd7;i774  4  7b7   
,annual audit of records ,subsection 7d7
 of section #ghjc of such ,code is      
amended by striking and at the end of   
subparagraph 7,f71 by striking the      
period at the end of subparagraph 7,g7  
and inserting 2 and1 and inserting after
 subparagraph 7,g7 the following3  7,h7 
a review of the expense substantiation  
records required by section #ghjd7;d74  
4  7c7 ,effective date ,the amendments  
made by this section shall apply with   
respect to expenses incurred and items  
procured after #ij days after the date  
of the enactment of this ,act4