I 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. 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Comprehensive Legis- 4 lation Ensuring Accountability and Responsiveness Act of 5 2023’’ or the ‘‘CLEAR Act of 2023’’. 6 VerDate Sep 11 2014 03:52 Jun 27, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3789.IH H3789 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 3789 IH SEC. 2. AUTHORITY OF THE NATIONAL TAXPAYER ADVO- 1 CATE TO COMMENT ON TREASURY REGULA- 2 TIONS. 3 (a) IN GENERAL.—Section 7805 of the Internal Rev- 4 enue Code of 1986 is amended by adding at the end the 5 following new subsection: 6 ‘‘(g) REVIEW OF IMPACT OF REGULATIONS ON TAX- 7 PAYER RIGHTS.— 8 ‘‘(1) SUBMISSIONS TO NATIONAL TAXPAYER AD- 9 VOCATE.—Prior to publication of any proposed or 10 temporary regulation by the Secretary, the Secretary 11 shall submit such regulation to the National Tax- 12 payer Advocate for comment on the impact of such 13 regulation on taxpayer rights or taxpayer burden. 14 Not later than the date 4 weeks after the date of 15 such submission, the National Taxpayer Advocate 16 shall submit comments, if any, on such regulation to 17 the Secretary. 18 ‘‘(2) CONSIDERATION OF COMMENTS.—In pre- 19 scribing any final regulation which supersedes a pro- 20 posed or temporary regulation with respect to which 21 the National Taxpayer Advocate has submitted com- 22 ments— 23 ‘‘(A) the Secretary shall consider the com- 24 ments of the National Taxpayer Advocate on 25 such proposed or temporary regulation, and 26 VerDate Sep 11 2014 03:52 Jun 27, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3789.IH H3789 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 3789 IH ‘‘(B) the Secretary shall discuss its re- 1 sponse to such comments in the preamble of 2 such final regulation.’’. 3 (b) EFFECTIVE DATE.—The amendment made by 4 this section shall apply with respect to regulations issued 5 after the date of the enactment of this Act. 6 Æ VerDate Sep 11 2014 03:52 Jun 27, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H3789.IH H3789 kjohnson on DSK79L0C42PROD with BILLS