Sequester Replacement and Spending Reduction Act of 2013

[AI summary unavailable — showing source text] Sequester Replacement and Spending Reduction Act of 2013 - Prohibits implementation of the sequester for discretionary spending for FY2013 under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Reduces by $10 billion in both the security and non-security categories the discretionary caps for FY2013 provided in the Gramm-Rudman-Hollings Act, as modified by the Budget Control Act of 2011 for enforcement of a specified budget goal. Amends the Food and Nutrition Act of 2008 with respect to the standard utility allowance used in computing the excess shelter expense deduction under household income eligibility standards for the supplemental nutrition assistance (SNAP, formerly known as the food stamp program). Eliminates the requirement that a state agency using a standard utility allowance that reflects heating or cooling costs provide the allowance to a household that receives payments under the Low Income Home Energy Assistance Act of 1981 or other energy assistance program if the household incurs out-of-pocket heating or cooling expenses exceeding such assistance. Amends the Internal Revenue Code (IRC) to require taxpayers who are claiming th…