[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 1557 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                S. 1557

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


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                   IN THE SENATE OF THE UNITED STATES

                             August 5, 1999

  Mr. Kerrey (for himself and Mr. Grassley) 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 codify the authority of 
    the Secretary of the Treasury to issue regulations covering the 
                     practices of enrolled agents.

    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 (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 regards 
to their practice before the Internal Revenue Service.
    ``(b) Use of Credentials.--
            ``(1) Any enrolled agents properly licensed to practice as 
        required under rules promulgated under section (a) herein shall 
        be allowed to use the credentials or designation as `enrolled 
        agent'; `EA'; or `E.A.'
            ``(2) No state, municipality or locality can interfere with 
        the right of enrolled agents to use their credentials as 
        described in section (b)(1).
    ``(c) Prior Regulations.--Nothing in this section shall have any 
effect on 31 CFR section 10.0 et seq. or any other federal regulation 
previously issued.''
    (b) Effective Date.--The amendments made by this section shall be 
effective on the date of enactment.
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