Library / Laws / 115th / s / S. 2425 / Introduced in Senate
II
115th CONGRESS
2d Session
S. 2425
IN THE SENATE OF THE UNITED STATES
February 14, 2018
Mr. Cardin (for himself, Mr. Brown, and Ms. Warren) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to repeal the Internal Revenue Service's private debt
collection program.
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Sections 6306 and 6307 of the Internal Revenue Code of 1986 are hereby repealed.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.