Taxpayer's Defense Act

Summary

Taxpayer's Defense Act - Amends Federal provisions concerning discretionary congressional review of agency rules to prohibit a rule that establishes or increases a tax, however denominated, from taking effect before the enactment of a bill specifically authorizing the rule. Exempts a rule promulgated under the Internal Revenue Code. Requires an agency promulgating such a rule to submit to each House of Congress a report containing the text of the part of the rule that establishes or increases a tax, and an explanation of the rule. Outlines procedures for House and Senate consideration of the bill authorizing the rule to take effect.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 29 July 1999

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 29 July 1999

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 29 July 1999

  Open at official source

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