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S. Rept. 114-24 1 (2015-04-14)

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                                                        Calendar No. 47
                  114TH CONGRESS                                   REPORT
                     1st Session             SENATE                 114-24






                  AMENDING TITLE 31, UNITED STATES CODE, TO CLARIFY
                      THE  USE  OF  CREDENTIALS BY ENROLLED AGENTS



                                  APRIL 14, 2015.-Ordered to be printed



                            Mr. HATCH, from the Committee on Finance,
                                     submitted the following


                                        REPORT

                                        [To accompany S. 914]
                    The Committee on Finance, having considered an original bill, S.
                  914, to amend title 31, United States Code, to clarify the use of cre-
                  dentials by enrolled agents, having considered the same, reports fa-
                  vorably thereon without amendment and recommends that the bill
                  do pass.
                                            CONTENTS
                                                                            Page
                   I. LEGISLATIVE BACKGROUND .....................................................................  1
                   II. EXPLANATION OF THE BILL  ......................................................................  1
                        A. To Amend Title 31, United States Code, to Clarify the Use of
                           Credentials by Enrolled Agents (sec. 1 of the bill and title 31
                           of the United  States  Code)  ................................................................  2
                  III. BUDGET EFFECTS OF THE BILL  ...............................................................  2
                  IV. VOTES OF THE COMM ITTEE .....................................................................  3
                  V. REGULATORY  IMPACT AND OTHER MATTERS ....................................  3
                  VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED         4

                                I. LEGISLATIVE   BACKGROUND
                    The Committee  on Finance, having considered S. 914, to amend
                  title 31, United States Code, to clarify the use of credentials by en-
                  rolled agents, reports favorably thereon without amendment and
                  recommends  that the bill do pass.

                          BACKGROUND   AND NEED FOR LEGISLATIVE ACTION
                    Background.-Based   on a  proposal recommended  by Senator
                  Portman, the Committee on Finance marked up original legislation
                     49-010

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