Sec. 2. Prohibition on implementation or enforcement of any requirement of the Patient Protection and Affordable Care Act until certification that taxpayer information is not and will not be used for targeting any individual or group for political reasons or on basis of political views
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The Internal Revenue Service shall not implement or enforce any requirement of the Patient Protection and Affordable Care Act or title I of the Health Care and Education Reconciliation Act of 2010, including any requirement contained in an amendment made by those Acts, until the Secretary of the Treasury certifies under penalty of perjury that with respect to any activity before the date of the enactment of this Act— taxpayer information is not and will not be used for targeting any individual or group that provides information to the Internal Revenue Service for political reasons or on the basis of political views, and the Internal Revenue Service has terminated the employment of all employees in accordance with section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 ( 26 U.S.C. 7804 note) who, with respect to actions before the enactment of this Act, are found to have violated the constitutional rights of any taxpayer, including any employee who knew of abuses related to the targeting of a political group within the Internal Revenue Services, declined to come forward, or willfully misled investigators.
Taxpayer information shall not be used for targeting any individual or group that provides information to the Internal Revenue Service for political reasons or on the basis of political views. After the date of the enactment of this Act, a department or agency concerned— shall not implement or enforce, or if a violation of paragraph
(1)occurs by any employee of the department or agency, shall suspend the implementation or enforcement of, any requirement of the Patient Protection and Affordable Care Act or title I of the Health Care and Education Reconciliation Act of 2010, including any requirement contained in an amendment made by those Acts, until the head of such department or agency (the Secretary of the Treasury in the case of the Internal Revenue Service) certifies under penalty of perjury that the department or agency has terminated the employment of any employee of the department or agency in accordance with section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 ( 26 U.S.C. 7804 note) who, with respect to actions before the enactment of this Act, is found to have violated the constitutional rights of any taxpayer. In any case in which the implementation or enforcement of any requirement described in subsection (a)(1) or (b)(1) was prevented or suspended by subsection
(a)or
(b)(as the case may be), such implementation or enforcement shall not thereafter take effect or resume (as the case may be) until 90 calendar days after the date on which the certification required by this section is made with respect to any such prevention or suspension, unless before such 90-day period a joint resolution disapproving such certification is enacted. For purposes of this section— The term department or agency concerned means the Internal Revenue Service, the Department of Health and Human Services, and any other department or agency from which information is centralized in one place, such as in the Federal Data Services Hub or any similar database. The provisions of section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804) shall apply with respect to any department or agency concerned, and for such purposes, such section shall be applied by substituting the head of the department or agency concerned for the Commissioner of Internal Revenue and the department or agency concerned for the Internal Revenue Service . The responsibility of the Secretary of the Treasury under this section may not be delegated. The head of the department or agency making a certification under this section shall submit the certification to the Congress.
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Sec. 2
Prohibition on implementation or enforcement of any requirement of the Patient Protection and Affordable Care Act until certification that taxpayer information is not and will not be used for targeting any individual or group for political reasons or on basis of political views
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