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United States · Bill · HR

H.R. 1661 (108th)

Taxpayer and Fairness Protection Act of 2003

referredUnited States· United States Congress· EN

Introduced

8 April 2003

Last action

8 April 2003 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Rangel, Charles B. [D-NY-15], Rep. Stark, Fortney Pete [D-CA-13], Rep. Matsui, Robert T. [D-CA-5], Rep. Levin, Sander M. [D-MI-12], Sen. Cardin, Benjamin L. [D-MD], Rep. McDermott, Jim [D-WA-7], Rep. Kleczka, Gerald D. [D-WI-4], Rep. Lewis, John [D-GA-5], Rep. Neal, Richard E. [D-MA-1], Rep. McNulty, Michael R. [D-NY-23], Rep. Jefferson, William J. [D-LA-2], Rep. Becerra, Xavier [D-CA-34], Rep. Doggett, Lloyd [D-TX-37], Rep. Sandlin, Max [D-TX-1], Rep. Jones, Stephanie Tubbs [D-OH-11], Rep. Waxman, Henry A. [D-CA-33], Rep. Larson, John B. [D-CT-1], Rep. Ross, Mike [D-AR-4], Rep. Kaptur, Marcy [D-OH-9], Rep. Israel, Steve [D-NY-3], Rep. Frost, Martin [D-TX-24], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Bishop, Timothy H. [D-NY-1], Rep. Meeks, Gregory W. [D-NY-5]

Subjects

Taxation

Source updated

18 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Taxpayer and Fairness Protection Act of 2003 - Amends the Internal Revenue Code to revise various abusive tax shelter provisions, including: (1) clarification of the economic substance doctrine; and (2) imposition of new, and revision of existing, tax shelter-related penalties. Provides for the prevention of corporate expatriation to avoid U.S. income tax. Revises provisions respecting: (1) the earned income tax credit; (2) specified penalties and interest, including estimated tax penalty and interest; (3) collection procedures; (4) Internal Revenue Service (IRS) employee misconduct; (5) Tax Court authority and jurisdiction; (6) family business; (6) suspension of tax-exempt status for terrorist organizations; (7) confidentiality and disclosure; and (8) IRS user fees. Authorizes grants for low-income return preparation clinics. Amends the Temporary Extended Unemployment Compensation Act of 2002 with respect to the applicability of Federal-State unemployment assistance agreements.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 8 April 2003

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 8 April 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 8 April 2003

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 8 April 2003

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  • Introduced in House (PDF)

    Introduced in House · EN · 8 April 2003

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  • Introduced in House

    summary · EN · 8 April 2003

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Sponsors

Related records

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Sources

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