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

<DOC>





                                                 Union Calendar No. 380
114th CONGRESS
  2d Session
                                H. R. 4885

                          [Report No. 114-498]

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


_______________________________________________________________________


                    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

                             April 18, 2016

   Additional sponsors: Mr. Sessions, Ms. Jenkins of Kansas, and Mr. 
                                Chaffetz

                             April 18, 2016

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
 [For text of introduced bill, see copy of bill as introduced on March 
                               23, 2016]


_______________________________________________________________________

                                 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 amendments made by this section shall 
apply to fees collected after the date of the enactment of this Act.
                                                 Union Calendar No. 380

114th CONGRESS

  2d Session

                               H. R. 4885

                          [Report No. 114-498]

_______________________________________________________________________

                                 A BILL

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

_______________________________________________________________________

                             April 18, 2016

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed