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H. Rept. 114-66 1 (2015-04-13)

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                    114TH CONGRESS                                         REPORT
                       1st Session    HOUSE   OF REPRESENTATIVES           114-66







                               PREVENT TARGETING AT THE IRS ACT



                     APRIL 13, 2015.-Committed to the Committee of the Whole House on the State of
                                       the Union and ordered to be printed



                     Mr. RYAN  of Wisconsin, from the Committee   on Ways  and Means,
                                          submitted  the following


                                             REPORT

                                             [To accompany H.R. 709]

                              [Including cost estimate of the Congressional Budget Office]

                      The  Committee   on Ways  and  Means,  to whom  was  referred the
                    bill (H.R. 709) to provide for the termination of employment of em-
                    ployees of the Internal  Revenue  Service who  take  certain official
                    actions for political purposes, having considered the same,  report
                    favorably thereon with an  amendment   and recommend   that the bill
                    as amended   do pass.

                                                 CONTENTS
                                                                                    Page
                     I. SUMMARY  AND  BACKGROUND .................................................................  2
                           A. Purpose and Sum m ary  .........................................................................  2
                           B. Background and Need for Legislation    ................................................  2
                           C. Legislative  H istory  ...............................................................................  2
                     II. EXPLANATION OF THE BILL ......................................................................  3
                           A. Termination of Employment of Internal Revenue Service Employ-
                              ees for Taking Official Actions for Political Purposes (sec. 2 of
                              the bill and  sec. 1203(b) of the  Code)  ..............................................  3
                    III. VOTES OF THE COMM ITTEE ......................................................................  5
                    IV. BUDGET  EFFECTS OF THE  BILL .............................................................  5
                           A. Committee Estimate of Budgetary Effects ........................................  5
                           B. Statement Regarding New Budget Authority and Tax Expendi-
                              tures Budget Authority  ......................................................................  5
                           C. Cost Estimate Prepared by the Congressional Budget Office ...........  5
                     V. OTHER MATTERS   TO BE DISCUSSED  UNDER  THE  RULES OF THE
                         H O U SE ........................................................................................................  6
                           A. Committee Oversight Findings and Recommendations ...................    6
                           B. Statement of General Performance Goals and Objectives ...............  6
                           C. Information Relating to Unfunded Mandates ....................................  6
                           D. Applicability  of House Rule XXI 5(b)  .................................................  7
                           E. Tax Com plexity  Analysis  .....................................................................  7


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