[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 962 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                 S. 962

   To prohibit amounts made available by the Patient Protection and 
 Affordable Care Act and the Health Care and Education Reconciliation 
Act of 2010 from being transferred to the Internal Revenue Service for 
                      implementation of such Acts.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 15, 2013

    Mr. Heller (for himself, Mr. Inhofe, Mr. Vitter, and Mr. Rubio) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To prohibit amounts made available by the Patient Protection and 
 Affordable Care Act and the Health Care and Education Reconciliation 
Act of 2010 from being transferred to the Internal Revenue Service for 
                      implementation of such Acts.

    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 Accountability Act of 2013''.

SEC. 2. PROHIBITION ON TRANSFER OF FUNDS FOR HEALTH CARE REFORM 
              IMPLEMENTATION BY IRS.

    Title III of division F of the Consolidated and Further Continuing 
Appropriations Act, 2013 (Public Law 113-6) is amended by adding at the 
end the following new section:
    ``Sec. 1315.  Notwithstanding any other provision of this Act, none 
of the amounts made available in the Patient Protection and Affordable 
Care Act (Public Law 111-148) or the Health Care and Education 
Reconciliation Act of 2010 (Public Law 111-152) shall be appropriated 
to the Internal Revenue Service for the purpose of carrying out any 
provisions of, or amendments made by, such Acts. No amount shall be 
appropriated to the Internal Revenue Service under this Act for such 
purpose.''.

SEC. 3. SENSE OF THE SENATE.

    It is the sense of the Senate that--
            (1) none of the amounts made available in the Patient 
        Protection and Affordable Care Act (Public Law 111-148) or the 
        Health Care and Education Reconciliation Act of 2010 (Public 
        Law 111-152) should be appropriated to the Internal Revenue 
        Service for the purpose of carrying out any provisions of, or 
        amendments made by, such Acts in fiscal year 2014 or 
        thereafter; and
            (2) no amounts appropriated to the Internal Revenue 
        Service, from whatever source, for fiscal year 2014 or 
        thereafter should be used to implement, enforce, or carry out 
        the provisions of, or amendments made by, such Acts.
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