A bill to amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.
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Became Public Law No: 110-176.
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
Amends Internal Revenue Code provisions relating to the term of the Commissioner of Internal Revenue to: (1) provide that the five-year terms for Commissioners began with the term that commenced on November 13, 1997; (2) require subsequent terms to begin on the day after the previous term expires; and (3) permit individuals appointed to complete the unexpired term of a Commissioner to be reappointed to subsequent five-year terms. Makes such amendments effective as of the enactment of the Internal Revenue Service Restructuring Reform Act of 1998 (i.e., July 22, 1998).
- Engrossed in Senate Formatted Text PDF Formatted XML
- Enrolled Bill Formatted Text PDF Formatted XML
- Placed on Calendar Senate Formatted Text PDF Formatted XML
- Public Law Formatted Text PDF
- Referred in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 2436: A bill to amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.. 110th Congress. Open America. https://openamerica.io/bill/110-S-2436/
"S. 2436: A bill to amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-2436/.
S. 2436, 110th Cong. (2026), https://openamerica.io/bill/110-S-2436/.
[S. 2436: A bill to amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.](https://openamerica.io/bill/110-S-2436/)