[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3789 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 3789

    To amend the Internal Revenue Code of 1986 to give the National 
  Taxpayer Advocate the authority to comment on Treasury regulations.


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                    IN THE HOUSE OF REPRESENTATIVES

                              June 1, 2023

  Mr. Neguse introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to give the National 
  Taxpayer Advocate the authority to comment on Treasury regulations.

    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 ``Comprehensive Legislation Ensuring 
Accountability and Responsiveness Act of 2023'' or the ``CLEAR Act of 
2023''.

SEC. 2. AUTHORITY OF THE NATIONAL TAXPAYER ADVOCATE TO COMMENT ON 
              TREASURY REGULATIONS.

    (a) In General.--Section 7805 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(g) Review of Impact of Regulations on Taxpayer Rights.--
            ``(1) Submissions to national taxpayer advocate.--Prior to 
        publication of any proposed or temporary regulation by the 
        Secretary, the Secretary shall submit such regulation to the 
        National Taxpayer Advocate for comment on the impact of such 
        regulation on taxpayer rights or taxpayer burden. Not later 
        than the date 4 weeks after the date of such submission, the 
        National Taxpayer Advocate shall submit comments, if any, on 
        such regulation to the Secretary.
            ``(2) Consideration of comments.--In prescribing any final 
        regulation which supersedes a proposed or temporary regulation 
        with respect to which the National Taxpayer Advocate has 
        submitted comments--
                    ``(A) the Secretary shall consider the comments of 
                the National Taxpayer Advocate on such proposed or 
                temporary regulation, and
                    ``(B) the Secretary shall discuss its response to 
                such comments in the preamble of such final 
                regulation.''.
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to regulations issued after the date of the enactment of 
this Act.
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