[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4885 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 4885

To require that user fees collected by the Internal Revenue Service be 
            deposited into the general fund of the Treasury.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 23, 2016

    Mr. Smith of Missouri (for himself, Mr. Roskam, Mr. Meehan, Mr. 
   Holding, Mr. Reed, Mr. Rice of South Carolina, and Mr. Marchant) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
To require that user fees collected by the Internal Revenue Service be 
            deposited into the general fund of the Treasury.

    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 Oversight While Eliminating 
Spending (OWES) Act of 2016''.

SEC. 2. DEPOSIT OF IRS USER FEES INTO GENERAL FUND OF THE TREASURY.

    (a) In General.--The second sentence of section 3 of title I of 
Public Law 103-329 (26 U.S.C. 7801 note), 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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