[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2425 Introduced in Senate (IS)]

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115th CONGRESS
  2d Session
                                S. 2425

   To amend the Internal Revenue Code of 1986 to repeal the Internal 
           Revenue Service's private debt collection program.


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                   IN THE SENATE OF THE UNITED STATES

                           February 14, 2018

  Mr. Cardin (for himself, Mr. Brown, and Ms. Warren) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to repeal the Internal 
           Revenue Service's private debt collection program.

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

SECTION 1. REPEAL OF RULES RELATING TO TAX COLLECTION CONTRACTS.

    (a) In General.--Sections 6306 and 6307 of the Internal Revenue 
Code of 1986 are hereby repealed.
    (b) Conforming Amendments.--
            (1) Section 6103(k) of the Internal Revenue Code of 1986 is 
        amended by striking paragraph (12).
            (2) Section 7433A(a) of such Code is amended by inserting 
        ``, as in effect on December 31, 2017'' after ``as defined in 
        section 6306(b)''.
            (3) Section 7809(a) of such Code is amended by striking 
        ``6306,''.
            (4) Section 7811 of such Code is amended by striking 
        subsection (g).
            (5) The table of sections for subchapter A of chapter 64 of 
        such Code is amended by striking the items relating to sections 
        6306 and 6307.
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