United States · Amendment · HAMDT

HAMDT 82 (104th)

An amendment to broaden the definition of "targeted tax benefits" (and, therefore, subject to a line item veto under the provisions of the bill) to include "any provision of a revenue act which has the practical effect of providing a benefit in the form of a different treatment to a particular taxpayer or a limited class of taxpayers." The committee bill is restricted to "a federal tax deduction, credit, exclusion, preference, or other concession to 100 or fewer beneficiaries." (Text of the amendment was printed as amendment No. 6 in the Congressional Record of January 31, 1995.)