[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 914 Placed on Calendar Senate (PCS)]

                                                        Calendar No. 47
114th CONGRESS
  1st Session
                                 S. 914

                          [Report No. 114-24]

     To amend title 31, United States Code, to clarify the use of 
                    credentials by enrolled agents.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 14, 2015

   Mr. Hatch, from the Committee on Finance, reported the following 
     original bill; which was read twice and placed on the calendar

_______________________________________________________________________

                                 A BILL


 
     To amend title 31, United States Code, to clarify the use of 
                    credentials by enrolled agents.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CLARIFICATION OF ENROLLED AGENT CREDENTIALS.

    Section 330 of title 31, United States Code, is amended--
            (1) by redesignating subsections (b), (c), and (d) as 
        subsections (c), (d), and (e), respectively, and
            (2) by inserting after subsection (a) the following new 
        subsection:
    ``(b) Any enrolled agents properly licensed to practice as required 
under rules promulgated under subsection (a) shall be allowed to use 
the credentials or designation of `enrolled agent', `EA', or `E.A.'.''.
                                                        Calendar No. 47

114th CONGRESS

  1st Session

                                 S. 914

                          [Report No. 114-24]

_______________________________________________________________________

                                 A BILL

     To amend title 31, United States Code, to clarify the use of 
                    credentials by enrolled agents.

_______________________________________________________________________

                             April 14, 2015

                 Read twice and placed on the calendar