Sec. 301. Phase-out of administration of repealed Federal taxes

189 words·~1 min read·/bill/113/hr/25/ih/section-301

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Appropriations for any expenses of the Internal Revenue Service including processing tax returns for years prior to the repeal of the taxes repealed by title I of this Act, revenue accounting, management, transfer of payroll and wage data to the Social Security Administration for years after fiscal year 2017 shall not be authorized. Federal records related to the administration of taxes repealed by title I of this Act shall be destroyed by the end of fiscal year 2017, except that any records necessary to calculate Social Security benefits shall be retained by the Social Security Administration and any records necessary to support ongoing litigation with respect to taxes owed or refunds due shall be retained until final disposition of such litigation.

Section 7802 is amended— by striking subsections

(a)and

(b)and by redesignating subsections

(c)and

(d)as subsections

(a)and (b), by striking Internal Revenue Service each place it appears and inserting Department of the Treasury , and by striking Commissioner or Commissioner of Internal Revenue each place they appear and inserting Secretary . The amendments made by subsection

(c)shall take effect on January 1, 2017.