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S 1557 106th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to codify the authority of the Secretary of the Treasury to issue regulations covering the practices of enrolled agents.

Introduced: August 5, 1999 See on congress.gov
Taxation Administrative procedureDepartment of the TreasuryFederal preemptionGovernment Operations and Politics
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 5, 1999
Read twice and referred to the Committee on Finance.
Aug 5, 1999
Introduced in Senate
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 Latest action August 5, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations covering the practice of enrolled agents before the Internal Revenue Service.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1557: A bill to amend the Internal Revenue Code of 1986 to codify the authority of the Secretary of the Treasury to issue regulations covering the practices of enrolled agents.. 106th Congress. Open America. https://openamerica.io/bill/106-S-1557/
MLA
"S. 1557: A bill to amend the Internal Revenue Code of 1986 to codify the authority of the Secretary of the Treasury to issue regulations covering the practices of enrolled agents.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-1557/.
Bluebook (legal)
S. 1557, 106th Cong. (2026), https://openamerica.io/bill/106-S-1557/.
Markdown link
[S. 1557: A bill to amend the Internal Revenue Code of 1986 to codify the authority of the Secretary of the Treasury to issue regulations covering the practices of enrolled agents.](https://openamerica.io/bill/106-S-1557/)
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