[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5296 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 5296

  To make Internal Revenue Service Criminal Investigation a distinct 
 entity within the Department of the Treasury, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 19, 2016

Mr. Holding (for himself, Mr. Roskam, Mr. Nunes, Mr. Marchant, and Mr. 
   Tiberi) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To make Internal Revenue Service Criminal Investigation a distinct 
 entity within the Department of the Treasury, and for other purposes.

    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 ``CI Realignment Act''.

SEC. 2. BUREAU OF CRIMINAL INVESTIGATION ESTABLISHED.

    (a) In General.--There is established within the Department of the 
Treasury the Bureau of Criminal Investigation.
    (b) Functions, Personnel, etc.--There shall be transferred to the 
Bureau of Criminal Investigation the functions, personnel, assets, and 
obligations of Internal Revenue Service Criminal Investigation 
Division, including the functions of the Commissioner of Internal 
Revenue relating thereto (other than referral of matters to such 
division).
    (c) Definitions.--For purposes of this section--
            (1) Asset.--The term ``asset'' includes contracts, 
        facilities, property, records, unobligated or unexpended 
        balances of appropriations, and other funds or resources (other 
        than personnel).
            (2) Functions.--The term ``functions'' includes 
        authorities, powers, rights, privileges, immunities, programs, 
        projects, activities, duties, and responsibilities.
            (3) Personnel.--The term ``personnel'' means officers and 
        employees.

SEC. 3. SEMI-ANNUAL REPORT OF BUREAU OF CRIMINAL INVESTIGATION.

    (a) In General.--The Secretary of the Treasury, or the Secretary's 
delegate, shall for each 6-month period ending after the date of the 
enactment of this Act submit to the Committee on Ways and Means of the 
House of Representatives and the Committee on Finance of the Senate a 
report that includes the following:
            (1) The number of cases the Internal Revenue Service 
        referred to the Bureau of Criminal Investigation during the 
        period to which the report relates and a description of each 
        such case.
            (2) The number of cases the Bureau of Criminal 
        Investigation referred to the Department of Justice during the 
        period to which the report relates and a description of each 
        such case.
    (b) Due Date.--Such report shall be submitted pursuant to 
subsection (a) not later than 60 days after the end of the period to 
which the report relates.
    (c) Termination.--Subsection (a) shall not apply for any period 
beginning more than 10 years after the date of the enactment of this 
Act.

SEC. 4. RETURNS AND RETURN INFORMATION OPEN TO BUREAU OF CRIMINAL 
              INVESTIGATION.

    Section 6103(h)(1) of the Internal Revenue Code of 1986 is amended 
by inserting ``(including the Bureau of Criminal Investigation)'' after 
``the Department of the Treasury''.
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