[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1134 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                S. 1134

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 11, 2013

  Mr. Portman 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 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. SHORT TITLE.

    This Act may be cited as the ``Enrolled Agents Credential Act''.

SEC. 2. ENROLLED AGENTS.

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

``SEC. 7529. 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.--Any enrolled agents properly licensed to 
practice as required under rules promulgated under subsection (a) shall 
be allowed to use the credentials or designation as `enrolled agent', 
`EA', or `E.A.'.''.
    (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. 7529. 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 related Federal rule or 
regulation issued before the date of the enactment of this Act.
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