This Act may be cited as the Make Sense Not Cents Act.

It is the sense of Congress that Congress has the sole authority to coin money and regulate currency.

(a) In general The Secretary of the Treasury may not mint or issue a 1-cent coin. (b) Technical and conforming amendments (1) Title 31, United States Code, is amended— (A) in section 5112— (i) in subsection (a)— (I) by striking paragraph (6); and (II) by redesignating paragraphs (7) through (12) as paragraphs (6) through (11), respectively; (ii) in subsection (b), by striking the eighth sentence; (iii) by striking subsection (c); (iv) in subsection (i), by striking (7), (8), (9), and (10) each place the term appears and inserting (6), (7), (8), and (9); (v) in subsection (j), by striking (7), (8), (9), or (10) and inserting (6), (7), (8), or (9); and (vi) in subsection (v), by striking paragraph (12) each place the term appears and inserting paragraph (11); (B) in section 5113(a), by striking the third sentence; and (C) in section 5132(a), by striking through (6) each place the term appears and inserting through (5). (2) Section 408(m)(3)(A)(i) of the Internal Revenue Code of 1986 is amended by striking paragraph (7), (8), (9), or (10) and inserting paragraph (6), (7), (8), or (9).

Notwithstanding any other provision of this Act, or any amendment made by this Act, one-cent coins are legal tender in the United States for all debts, public and private, public charges, taxes, and duties, regardless of the date of minting or issue.