[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3491 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 3491

 To amend the Internal Revenue Code of 1986 to codify the authority of 
    the Secretary of the Treasury to issue regulations covering the 
    practice of enrolled agents before the Internal Revenue Service.


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                    IN THE HOUSE OF REPRESENTATIVES

                           November 18, 1999

 Mr. Portman introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to codify the authority of 
    the Secretary of the Treasury to issue regulations covering the 
    practice of enrolled agents before the Internal Revenue Service.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ENROLLED AGENTS.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 
(relating to miscellaneous provisions) is amended by adding at the end 
the following new section:

``SEC. 7527. ENROLLED AGENTS.

    ``(a) In General.--The Secretary may prescribe such regulations as 
may be necessary to regulate the conduct of enrolled agents in regard 
to their practice before the Internal Revenue Service.
    ``(b) Use of Credentials.--
            ``(1) In general.--Any enrolled agent properly licensed to 
        practice before the Internal Revenue Service under subsection 
        (a) shall be allowed to use the credentials `Enrolled Agent', 
        `EA', or `E.A.'.
            ``(2) Prohibition on interference.--No state, municipality 
        or locality, or agency thereof, shall interfere with the right 
        of enrolled agents to use such credentials as described in 
        paragraph (b)(1).''.
    (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. 7527. 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 Federal rule or regulation 
issued before the date of the enactment of this Act.
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