Phase-out of administration of repealed Federal taxes

(a) Appropriations Appropriations for any expenses of the Internal Revenue Service including processing tax returns for years prior to the repeal of the taxes repealed by title I of this Act, revenue accounting, management, transfer of payroll and wage data to the Social Security Administration for years after fiscal year 2029 shall not be authorized. (b) Records Federal records related to the administration of taxes repealed by title I of this Act shall be destroyed by the end of fiscal year 2029, except that any records necessary to calculate Social Security benefits shall be retained by the Social Security Administration and any records necessary to support ongoing litigation with respect to taxes owed or refunds due shall be retained until final disposition of such litigation. (c) Conforming Amendments Section 7802 of the Internal Revenue Code of 1986 is amended— (1) by striking subsections (a) and (b) and by redesignating subsections (c) and (d) as subsections (a) and (b), (2) by striking Internal Revenue Service each place it appears and inserting Department of the Treasury, and (3) by striking Commissioner or Commissioner of Internal Revenue each place they appear and inserting Secretary. (d) Effective Date The amendments made by subsection (c) shall take effect on January 1, 2029.