At least that is what they claim.
In any case, to make that act legal, the IRS laws would have needed to be revised at the same time.
I think it is as they say, "a tempest in a teapot".
The only thing required to make it legal would be for Congress to pass it and the President to sign it.
If there's a conflict, then doesn't the most recent act of Congress become the supreme law? IOW, this bill would have trumped the IRS rules where they were in conflict.