[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2532 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2532

  To provide for the establishment of new procedures at the Internal 
                Revenue Service, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 27, 2013

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

_______________________________________________________________________

                                 A BILL


 
  To provide for the establishment of new procedures at the Internal 
                Revenue Service, and for other purposes.

    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 ``Integrity Restoration Strategy Act 
of 2013'' or as the ``IRS Act of 2013''.

SEC. 2. DETERMINATIONS OF TAX-EXEMPT STATUS.

    If the Internal Revenue Service receives an application for 
recognition of tax-exempt status for any organization and the Internal 
Revenue Service responds to such application with a request for 
additional information--
            (1) such request shall include a due date for providing 
        such additional information which shall be expressed as a 
        number of days (not less than 30 days) from the date on which 
        such request is sent,
            (2) if no response from the applicant is received by the 
        Internal Revenue Service by such due date, the Internal Revenue 
        Service shall conclude that the applicant has not taken the 
        steps necessary to file for tax-exempt status,
            (3) if a response from the applicant is received by the 
        Internal Revenue Service by such due date, the Internal Revenue 
        Service shall have the same number of days to provide a written 
        substantive response to the applicant's response as the number 
        of days referred to in paragraph (1), and
            (4) if the Internal Revenue Service fails to provide such 
        written substantive response before the deadline under 
        paragraph (3), the applicant's application for tax-exempt 
        status shall be deemed to have been approved unless the 
        Internal Revenue Service demonstrates to a court of competent 
        jurisdiction that the organization does not qualify for such 
        status.

SEC. 3. INTERNAL REVENUE SERVICE REQUIRED TO IMPLEMENT RECOMMENDATIONS 
              RELATING TO THE USE OF INAPPROPRIATE CRITERIA IN THE 
              REVIEW OF APPLICATIONS FOR TAX-EXEMPT STATUS.

    (a) In General.--Not later than 1 year after the date of the 
enactment of this Act, the Commissioner of the Internal Revenue Service 
shall complete implementation of all of the recommendations set out in 
the report the Treasury Inspector General for Tax Administration titled 
``Inappropriate Criteria Were Used to Identify Tax-Exempt Applications 
for Review''.
    (b) Report to Congress.--Not later than 90 days after the 1-year 
period beginning on the date of the enactment of this Act (or, if 
earlier, 90 days after the Commissioner completes the implementation of 
the recommendations referred to in subsection (a)), the Treasury 
Inspector General for Tax Administration shall submit a report to 
Congress which includes--
            (1) the determination of such Inspector General as to 
        whether all of the recommendations referred to in subsection 
        (a) have been implemented,
            (2) a detailed description of such implementation, and
            (3) any recommendations of such Inspector General regarding 
        further implementation.

SEC. 4. ESTABLISHMENT OF NEW PROCEDURES, ETC.

    (a) In General.--The Commissioner of the Internal Revenue Service 
shall establish new procedures, accountability measures, and 
supervisory positions to ensure that proper supervision and oversight 
is provided to all departments of the Internal Revenue Service.
    (b) Report to Congress.--The Commissioner of the Internal Revenue 
Service shall provide quarterly reports to Congress providing detailed 
descriptions of--
            (1) the procedures, measures, and positions described in 
        subsection (a) which have been established since May 13, 2013, 
        and
            (2) the employment status of employees found responsible 
        for targeting conservative groups.
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