This bill, titled the "Make Sense Not Cents Act," aims to discontinue the production and issuance of 1-cent coins . It explicitly prohibits the Secretary of the Treasury from minting or issuing any new 1-cent coins. The legislation includes several technical and conforming amendments to title 31 of the United States Code and the Internal Revenue Code of 1986. These amendments are necessary to strike out existing references to the 1-cent coin in various sections of federal law. Crucially, the bill clarifies that, notwithstanding its provisions, 1-cent coins will retain their status as legal tender in the United States. This means that all existing 1-cent coins, regardless of their minting or issue date, will continue to be valid for all public and private debts, charges, taxes, and duties.