118th Congress · HOUSE BILLBILL

H.R. 3789CLEAR Act of 2023

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

Taxation
Introduced Jun 1, 2023
Last action Jun 1, 2023
Pipeline · Bill → Law
Step 1
Introduced
Jun 1, 2023
Step 2
Referred
Jun 1, 2023
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill requires the Department of the Treasury to submit any proposed or temporary regulation, prior to its publication, to the National Taxpayer Advocate for comment on the impact of such regulation on taxpayer rights or taxpayer burden. Treasury must consider the comments of the National Taxpayer Advocate before prescribing any final regulation that supersedes a proposed or temporary regulation.

Provisions · 2 sectionsIntroduced in House
Timeline · 2 actions
Jun 1, 2023
Introduced in House
Jun 1, 2023
Referred to the House Committee on Ways and Means.