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, 2021. 302. Administration of other Federal taxes (a) In General Section 7801 of the Internal Revenue Code of 1986 (relating to the authority of the Department of the Treasury) is amended by adding at the end the following: (d) Excise Tax Bureau There shall be in the Department of the Treasury an Excise Tax Bureau to administer those excise taxes not administered by the Bureau of Alcohol, Tobacco and Firearms. (e) Sales Tax Bureau There shall be in the Department of the Treasury a Sales Tax Bureau to administer the national sales tax in those States where it is required pursuant to section 404, and to discharge other Federal duties and powers relating to the national sales tax (including those required by sections 402, 403, and 405). The Office of Revenue Allocation shall be within the Sales Tax Bureau. . (b) Assistant General Counsels Section 7801(b)(2) of such Code is amended to read as follows: (2) Assistant general counsels The Secretary of the Treasury may appoint, without regard to the provisions of the civil service laws, and fix the duties of not more than 5 assistant general counsels. . 303. Sales tax inclusive Social Security benefits indexation Subparagraph (D) of section 215(i)(1) of the Social Security Act ( 42 U.S.C. 415(i)(1) ) (relating to cost-of-living increases in Social Security benefits) is amended to read as follows: (D) (i) the term CPI increase percentage , with respect to a base quarter or cost-of-living quarter in any calendar year, means the percentage (rounded to the nearest one-tenth of 1 percent) by which the Consumer Price Index for that quarter (as prepared by the Department of Labor) exceeds such index for the most recent prior calendar quarter which was a base quarter under