[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 349 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 349

 To make subject to appropriations Acts the Internal Revenue Service's 
             use of certain funds collected from user fees.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 19, 2011

   Mr. Sensenbrenner (for himself, Mr. Burgess, Mr. Duncan of South 
 Carolina, Mr. Ross of Florida, Mr. Crawford, Mr. Long, and Mr. Duncan 
of Tennessee) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To make subject to appropriations Acts the Internal Revenue Service's 
             use of certain funds collected from user fees.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Fee Reform Act of 2011''.

SEC. 2. INTERNAL REVENUE SERVICE USER FEES SUBJECT TO APPROPRIATIONS 
              ACTS.

    (a) In General.--The second sentence of section 3 of title I of 
Public Law 103-329, under the heading ``administrative provisions-
internal revenue service'', is amended by striking ``The Secretary of 
the Treasury may spend'' and all that follows through ``and 
thereafter'' and inserting the following: ``Any fees collected pursuant 
to this section shall be deposited in the general fund of the Treasury 
and shall not be expended by the Internal Revenue Service unless 
provided by an appropriations Act''.
    (b) Conforming Amendment.--The last proviso of such section is 
amended by striking ``and how they are being expended by the Service''.
    (c) Effective Date.--The amendment made by this section shall apply 
to fees collected after the date of the enactment of this Act.
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