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Code · BILL · 113th Congress · S. 268 (Introduced in Senate) — To reduce the deficit and protect important programs by ending tax loopholes. · Sec. 114

Sec. 114. Anti-money laundering requirements for formation agents

202 words·~1 min read·/bill/113/s/268/is/section-114

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Section 5312(a)(2) of title 31, United States Code, as amended by section 113 of this Act, is amended by inserting after subparagraph
(Z)the following: any person engaged in the business of forming new corporations, limited liability companies, partnerships, trusts, or other legal entities; or . The Secretary of the Treasury, in consultation with the Attorney General of the United States, the Secretary of Homeland Security, and the Commissioner of Internal Revenue, shall— not later than 120 days after the date of enactment of this Act, publish a proposed rule in the Federal Register requiring persons described in section 5312(a)(2)(AA) of title 31, United States Code, as added by this section, to establish anti-money laundering programs under section 5318(h) of that title; and not later than 270 days after the date of enactment of this Act, publish a final rule in the Federal Register on the matter described in subparagraph (A). The rule promulgated under this subsection shall exclude from the category of persons engaged in the business of forming new corporations or other entities— any government agency; and any attorney or law firm that uses a paid formation agent operating within the United States to form such corporations or other entities.
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