[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4885 Placed on Calendar Senate (PCS)]

<DOC>





                                                       Calendar No. 435
114th CONGRESS
  2d Session
                                H. R. 4885


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 21, 2016

                     Received; read the first time

                             April 25, 2016

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 AN ACT


 
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 amendments made by this section shall 
apply to fees collected after the date of the enactment of this Act.

            Passed the House of Representatives April 20, 2016.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.
                                                       Calendar No. 435

114th CONGRESS

  2d Session

                               H. R. 4885

_______________________________________________________________________

                                 AN ACT

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

_______________________________________________________________________

                             April 25, 2016

            Read the second time and placed on the calendar