,,ii  #aahth ,,congress  #ast ,session  
,s4 #hih  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #ba1 #bjbc   
,mr4 ,thune 7for himself1 ,mrs4         
,blackburn1 ,mr4 ,cassidy1 ,mr4 ,crapo1 
,mr4 ,daines1 ,mr4 ,lankford1 and ,mr4  
,tillis7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to prohibit audits based on       
,merchant ,category ,codes4  #a4 ,short 
title ,this ,act may be cited as the    
,merchant ,category ,code ,neutrality   
,act4  #b4 ,prohibition on audits based 
on merchant category codes ,section     
#gfjb of the ,internal ,revenue ,code of
 #aihf is amended by adding at the end  
the following new subsection3  7g7      
,prohibition of audits based on merchant
 category codes  7#a7 ,in general ,the  
,secretary shall not take any action    
described in paragraph 7#a71 7#b71 or   
7#c7 of subsection 7a7 based primarily  
on the ,merchant ,category ,codes1 or   

other similar codes1 used to classify   
the goods or services provided or       
furnished by the business of the        
respective taxpayer4  7#b7 ,annual      
report ,for each taxable year1 the      
,secretary shall issue a public report  
providing a tally of each ,merchant     
,category ,code for any action described
 in paragraph 7#a71 7#b71 or 7#c7 of    
subsection 7a7 initiated in such year4  
7#c7 ,merchant ,category ,code ,the term
 ,merchant ,category ,code means        
classification codes assigned by payment
 card organizations to merchants or     
payees that accept its payment cards to 
classify the goods or services provided 
or furnished by a merchant or payee4  4