TREASURY DIRECTIVE 28-02

DATE: February 3, 2017

REAFFIRMED: May 15, 2023

SUBJECT: Legislative Procedures

  1. PURPOSE. This directive establishes procedures and assigns responsibilities that govern Departmental review and coordination of the following documents and transmittals that express official legislative views of the Department of the Treasury: draft legislation, legislative reports, legislative comments, congressional correspondence, congressional testimony, and other material expressing official legislative views of the Department.
  2. POLICY. Draft legislation, legislative reports, legislative comments, congressional correspondence, congressional testimony, and other material expressing official legislative views of the Department should be consistent with the policy of the Administration and legally sufficient. Consistent with law, all transmittals shall be fully reviewed and coordinated within the Department and, as appropriate, within the Executive Branch, prior to their transmittal, presentation, release or other dissemination.
  3. SCOPE.
    1. General. This directive applies to all offices and bureaus of the Department of the Treasury.
    2. Office of the Comptroller of the Currency. Under 12 U.S.C. 250, the Comptroller of the Currency has independent authority to recommend legislation and provide testimony to Congress, as long as the Comptroller includes a statement indicating that the views expressed therein are those of the Comptroller and do not necessarily represent the views of the President. Nothing in this directive shall be interpreted to contravene that authority.
    3. Congressional Relations. Nothing in this directive shall be interpreted to apply to the conduct of the congressional relations program.
    4. Informal Legislative Contacts. Nothing in this directive shall be interpreted as prohibiting any office or bureau from entering into or engaging in informal discussions with any department or agency, the Congress, or any person, organization or group, with respect to any legislative matter, although informal technical assistance to Congress shall be coordinated through the Office of Legislative Affairs.
  4. DEFINITIONS. Terms used in this directive are defined in the attachment.
  5. PROCEDURES.
    1. General.
      1. 1) Except as provided in paragraph 5.a.(2), or as expressly specified by statute, no draft legislation, legislative report, legislative comment, Treasury testimony, or other material that purports to represent the official views of the Department or any Treasury office or bureau shall be transmitted or presented to the Office of Management and Budget (OMB), any department or agency of the Federal Government, or the Congress, or otherwise made available outside the Department, until review and coordination have been completed in accordance with paragraph 6.
      2. 2) In carrying out their responsibilities under this directive, the Office of the Executive Secretary may, with respect to any document that is subject to Executive Branch coordination by OMB prior to transmittal to the Congress or other dissemination, initiate coordination with OMB prior to the completion of Departmental review and coordination required by paragraph 6.
        1. a) Legislative Reports and Legislative Comments, except those relating to tax legislation prepared by the Office of Tax Policy, shall be transmitted to the Office of the Executive Secretary for review and coordination.
        2. b)Draft Legislation, except draft tax legislation prepared by the Office of Tax Policy, shall be transmitted to the Office of the Executive Secretary for review and coordination.
        3. c) Treasury Testimony shall be prepared under the direction of the Assistant Secretary for Legislative Affairs and shall be transmitted to the Office of the Executive Secretary for review and coordination.
        4. d) Other material expressing official legislative views of the Department shall be prepared and reviewed by offices and bureaus as directed by the Office of the Executive Secretary.
  6. REVIEW AND COORDINATION.
    1. Draft Legislation, Legislative Reports, and Comments.
      1. 1) Office of Executive Secretary. Except as provided in paragraph 6.a.(2), the Office of the Executive Secretary shall:
        1. a) obtain all clearances and/or comments from appropriate offices and bureaus, resolve conflicting views, and coordinate with OMB any required Executive Branch review; and
        2. b) obtain clearance from the Executive Secretary for all legislative reports and draft legislation to be transmitted to the Congress, and for legislative reports to be transmitted to OMB recommending that the President veto an enrolled bill.
      2. 2) Office of Tax Policy. With respect to draft tax legislation and legislative reports and comments prepared by the Office of Tax Policy relating to tax legislation, the Office of Tax Policy shall:
        1. a) obtain all clearances and/or comments from appropriate offices and bureaus, resolve conflicting views, and may coordinate with OMB independent of the Office of the Executive Secretary;
        2. b) obtain clearance from the Office of the Executive Secretary, if necessary, prior to transmitting legislative reports or draft legislation to the Congress pursuant to paragraph 7.b. and
        3. c) promptly provide the Office of the Executive Secretary with a copy of any document for which clearance is initiated under this paragraph.
      3. 3) Offices and Bureaus. Offices and bureaus shall provide clearances and/or comments to the Office of the Executive Secretary or the Office of Tax Policy, as appropriate, on a timely basis and in the manner prescribed by the Office of the Executive Secretary or the Office of Tax Policy.
    2. Treasury Testimony.
      1. 1) Office of the Executive Secretary.
        1. a) General. Except as provided in paragraphs 6.b.(1)(b) and 6.b.(2), the Office of the Executive Secretary shall obtain all appropriate clearances within the Department and coordinate with OMB any required Executive Branch review.
        2. b) Review and Coordination. The Office of the Executive Secretary shall review and coordinate, pursuant to paragraph 6.a. (1), any Treasury testimony that transmits or includes draft legislation or a legislative report (other than materials prepared by the Office of Tax Policy that transmit or concern tax legislation).
      2. 2) Office of Tax Policy. The Office of Tax Policy, with respect to testimony concerning tax legislation prepared by that Office, shall:
        1. a) obtain all appropriate clearances within the Department and coordinate with the Office of the Executive Secretary for OMB review;
        2. b) provide the Office of the Executive Secretary with a copy of testimony at the time such testimony is circulated for clearance within the Department;
        3. c) obtain clearance from the Office of the Executive Secretary prior to transmitting testimony to the Congress pursuant to paragraph 7.a.(3); and
        4. d) provide the Office of the Executive Secretary a copy of any testimony that includes, transmits, or concerns tax legislation.
      3. 3) Offices and Bureaus. Offices and bureaus shall provide clearances and/or comments to the Office of the Executive Secretary or the Office of Tax Policy, as appropriate, on a timely basis and in the manner prescribed by the Office of the Executive Secretary or the Office of Tax Policy.
  7. PREPARATION AND TRANSMITTAL OF DOCUMENTS, LEGISLATIVE REPORTS, AND COMMENTS.
    1. General. Except as provided in paragraph 7.b., or unless otherwise directed by the Office of the Executive Secretary or the Assistant Secretary for Legislative Affairs:
      1. 1) Draft Legislation. Letters transmitting draft legislation to the Congress shall be prepared and transmitted to the Congress as directed by the Assistant Secretary for Legislative Affairs.
      2. 2) Legislative Reports and Comments.
        1. a) To the Congress. Written legislative reports to the Congress shall be prepared and transmitted to the Congress as directed by the Assistant Secretary for Legislative Affairs.
        2. b) To OMB. Written legislative reports or legislative comments to OMB shall be addressed and transmitted as directed by the Office of the Executive Secretary. Oral legislative reports and comments to OMB shall be communicated by the Office of the Executive Secretary or as directed by the Office of the Executive Secretary. Enrolled Bill Letters must be signed by a presidential appointee.
        3. c) Other. Written legislative reports or legislative comments prepared for transmittal to other than the Congress or OMB shall be signed and transmitted by the appropriate policy official.
      3. 3) Treasury Testimony shall be transmitted to the Congress as directed by the Assistant Secretary for Legislative Affairs.
        1. a) Tax Legislation. Draft tax legislation and legislative reports and comments concerning tax legislation may be prepared by the Assistant Secretary (Tax Policy) or that official's designee. The process by which Treasury transmits any such written document to Congress shall be directed by the Assistant Secretary for Legislative Affairs, who may consult with the Assistant Secretary (Tax Policy). A copy of any such transmittal shall be promptly provided to the Office of the Executive Secretary.
  8. SPECIAL REQUIREMENTS.
    1. Coordination with E.O. 13132 (“Federalism”). When preparing draft legislation, legislative reports, legislative comments, or Treasury testimony, offices and bureaus shall take into consideration the principles of E.O. 13132. When transmitting draft legislation, legislative reports, legislative comments, or Treasury testimony for Departmental review and coordination, offices and bureaus shall advise the Office of the Executive Secretary in writing of any significant Federalism implications.
    2. Coordination with E.O. 12630 (“Governmental Actions and Interference with Constitutionally Protected Property Rights”). When preparing draft legislation, legislative reports, legislative comments, or Treasury testimony, offices and bureaus shall take into consideration the principles of E.O. 12630 (see TD 28-01, Part V). When transmitting draft legislation, legislative reports, legislative comments, or Treasury testimony for Departmental review and coordination, offices and bureaus shall advise the Office of the Executive Secretary in writing of any significant takings implications identified.
    3. Paperwork Reduction.
      1. 1) Draft Legislation. When preparing draft legislation, offices and bureaus shall ensure that any reporting or recordkeeping requirement contained therein is necessary to carry out the purpose of the draft legislation and imposes the least amount of burden that is consistent with such purpose.
      2. 2) Legislative Reports, Legislative Comments, and Treasury Testimony. When preparing legislative reports, legislative comments, or Treasury testimony, offices and bureaus shall address any reporting or recordkeeping requirement contained in the subject of such report, comment, or testimony that is unnecessary or imposes an inappropriate burden.
  9. AUTHORITIES.
    1. OMB Circular A-l9 (Revised), "Legislative Coordination and Clearance."
    2. Treasury Order (TO) 101-05.
    3. TO 113-02, "Legislative Procedures."
    4. E.O. 13132, "Federalism," dated August 4, 1999 (64 FR 43255).
    5. E.O. 12630, "Governmental Actions and Interference with Constitutionally Protected Property Rights," dated March 15, 1988 (53 FR 8859).
    6. 5 CFR Part 1320, "Controlling Paperwork Burdens on the Public," revised May 10, 1988 (53 FR 16618) (see also 5 CFR Part 1320.10 and OMB annual bulletins concerning Information Collection Budgets).
  10. CANCELLATION. Treasury Directive 28-02, “Legislative Procedures,” dated July 26, 1990, is superseded.
  11. OFFICE OF PRIMARY INTEREST. The Office of the Executive Secretary. The Office of the Assistant General Counsel for General Law, Ethics & Regulation, Office of the General Counsel. The Office of the Assistant Secretary for Legislative Affairs.

 

/S/
Kody Kinsley
Assistant Secretary for Management
 
 

Attachment:

DEFINITIONS

  1. Draft Legislation. Any of the following (including supporting documents) prepared by or for an office or bureau and intended for transmittal to OMB, any department or agency of the Federal Government or the Congress, or that is otherwise to be made available outside the Department:
    1. draft bill or resolution, or amendment thereto;
    2. draft amendment to a pending bill;
    3. recommendation or proposal for specific legislative action; or
    4. the annual list of specific legislative proposals prepared by the Department of the Treasury pursuant to OMB Circular A-l9.
  2. Legislative Report. Any of the following (including supporting documents) prepared by or for an office or bureau:
    1. written expression of views with respect to a pending bill intended for transmittal to the Congress;
    2. written or oral expression of views with respect to a pending bill intended for transmittal to OMB; or
    3. expression of views on a pending bill, or endorsement of Federal legislation, included in an annual or special report or other written form, that is intended for transmittal to the Congress or OMB, or is otherwise to be made available outside the Department.
  3. Pending Bill. Any bill, resolution, proposal, or amendment:
    1. introduced in the Congress;
    2. pending before or under consideration by the Congress, whether or not it has been introduced; or
    3. that has passed both Houses of Congress, whether or not it has been presented to the president as an enrolled bill for signature.
  4. Legislative Comment. Any written or oral expression of views prepared by a Treasury office or bureau that is intended for transmittal to OMB or any department or agency of the Federal Government, or is otherwise to be made available outside the Department, concerning any draft legislation, legislative report, legislative comment, or testimony not prepared by a Treasury office or bureau.
  5. Treasury Testimony. Any written expression of views, or written outline of oral views, including supporting materials, prepared by a Treasury office or bureau for submission to, or for oral presentation before, the Congress in connection with any hearing, including follow-up answers to questions posed at a hearing or in correspondence from the Congress.
  6. Tax Legislation. Legislation, as determined by the Office of the Executive Secretary, that relates entirely or principally to changes in the Internal Revenue Code (IRC) or other tax law not codified in the IRC ; administration of a tax, fee, or charge collected by the Internal Revenue Service (IRS); the organization of the IRS; or social security, railroad retirement, unemployment compensation, the Employee Retirement Income Security Act of 1974, or private health insurance programs.
  7. Congress. Includes the Senate and the House of Representatives, and any member, committee, subcommittee, conference committee, organization, study group, caucus, or staff thereof.
  8. Office. Any organizational component within the Departmental Offices.