United States · Bill · HR
H.R. 5719 (110th)
Taxpayer Assistance and Simplification Act of 2008
Introduced
8 April 2008
Last action
16 April 2008 · Introduced
Status
Received in the Senate and Read twice and referred to the Committee on Finance.
Sponsors
Rep. Rangel, Charles B. [D-NY-15], Rep. McDermott, Jim [D-WA-7], Rep. Lewis, John [D-GA-5], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Emanuel, Rahm [D-IL-5], Rep. Blumenauer, Earl [D-OR-3], Rep. Kind, Ron [D-WI-3], Rep. Berkley, Shelley [D-NV-1], Rep. Crowley, Joseph [D-NY-14], Rep. Meek, Kendrick B. [D-FL-17], Rep. Ellison, Keith [D-MN-5], Rep. Giffords, Gabrielle [D-AZ-8], Rep. Hall, John J. [D-NY-19], Rep. Mahoney, Tim [D-FL-16], Rep. Walz, Timothy J. [D-MN-1], Sen. Welch, Peter [D-VT], Rep. Jones, Stephanie Tubbs [D-OH-11], Rep. Cummings, Elijah E. [D-MD-7]
Subjects
Taxation
Source updated
7 April 2025
Summary
Taxpayer Assistance and Simplification Act of 2008 - Amends the Internal Revenue Code to: (1) modify penalty provisions for tax return preparers who take an unreasonable position in the preparation of a tax return causing an underpayment of tax; (2) eliminate certain restrictions on the tax deduction for employee use of cellular telephones; (3) exempt recipients of home care services from liability for employment taxes for payments made to home care service providers; (4) authorize the Secretary of the Treasury to make grants for volunteer income tax assistance programs; (5) require written notice to taxpayers of eligibility for the earned income tax credit; (6) place restrictions on information relating to refund anticipation loans; (7) require the Secretary to notify a taxpayer of any unauthorized use of such taxpayer's identity (suspected identity theft) uncovered during an tax investigation; (8) repeal the authority of the Internal Revenue Service (IRS) to enter into private debt collection contracts; (9) extend the period during which the IRS may return property seized in a wrongful tax levy; and (10) increase penalties for failures to provide correct tax information and to file partnership or S corporation tax returns. Delays until 2012 the 3% withholding requirement on government payments to contractors providing goods and services. Directs the Secretary of the Treasury to conduct a feasibility study on alternative means of delivering tax refunds. Expands the prohibitions against the misuse of Department of the Treasury names and symbols to include misuse on an Internet domain address.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
8 April 2008
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
8 April 2008
Introduced
Introduced in House
Source: IntroReferral
8 April 2008
Introduced
Introduced in House
Source: IntroReferral
9 April 2008
Vote
Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 17.
Source: Committee
9 April 2008
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
14 April 2008
Committee
Supplemental report filed by the Committee on Ways and Means, H. Rept. 110-584, Part II.
Source: Committee
14 April 2008
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-584, Part I.
Source: Committee
14 April 2008
Reported
Rules Committee Resolution H. Res. 1102 Reported to House. Rule provides for consideration of H.R. 5719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
Source: Floor
14 April 2008
Calendars
Placed on the Union Calendar, Calendar No. 362.
Source: Calendars
14 April 2008
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-584, Part I.
Source: Committee
15 April 2008
Floor
Mr. Herger moved to recommit with instructions to Ways and Means. (consideration: CR H2319-2321; text: CR H2319)
Source: Floor
15 April 2008
Floor
The previous question was ordered pursuant to the rule. (consideration: CR H2319)
Source: Floor
15 April 2008
Floor
Rule provides for consideration of H.R. 5719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
Source: Floor
15 April 2008
Floor
Considered under the provisions of rule H. Res. 1102. (consideration: CR H2307-2322)
Source: Floor
15 April 2008
Passed
Rule H. Res. 1102 passed House.
Source: Floor
15 April 2008
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
15 April 2008
Vote
On passage Passed by recorded vote: 238 - 179 (Roll no. 190). (text: CR H2307-2310)
Source: Floor
15 April 2008
Vote
Passed/agreed to in House: On passage Passed by recorded vote: 238 - 179 (Roll no. 190).(text: CR H2307-2310)
Source: Floor
15 April 2008
Vote
On motion to recommit with instructions Failed by the Yeas and Nays: 210 - 210 (Roll no. 189).
Source: Floor
15 April 2008
Floor
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H2320)
Source: Floor
16 April 2008
Introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Referred in Senate · 16 April 2008 · Download file
- Engrossed in House · 15 April 2008 · Download file
- Reported in House · 14 April 2008 · Download file
- Introduced in House · 8 April 2008 · Download file
Documents
11 official files
Referred in Senate (text)
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Referred in Senate (text)
Referred in Senate · EN · 16 April 2008
Referred in Senate (PDF)
Referred in Senate · EN · 16 April 2008
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Engrossed in House (text)
Engrossed in House · EN · 15 April 2008
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Engrossed in House (PDF)
Engrossed in House · EN · 15 April 2008
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Passed House amended
summary · EN · 15 April 2008
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Reported in House (text)
Reported in House · EN · 14 April 2008
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Reported in House (PDF)
Reported in House · EN · 14 April 2008
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Reported to House amended, Part I
summary · EN · 14 April 2008
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Introduced in House (text)
Introduced in House · EN · 8 April 2008
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Introduced in House (PDF)
Introduced in House · EN · 8 April 2008
ViewDownloadOpen at official source
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Introduced in House
summary · EN · 8 April 2008
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Rangel, Charles B. [D-NY-15] · D · Sponsor
- Rep. McDermott, Jim [D-WA-7] · D · Sponsor
- Rep. Lewis, John [D-GA-5] · D · Sponsor
- Rep. Pomeroy, Earl [D-ND-At Large] · D · Sponsor
- Rep. Emanuel, Rahm [D-IL-5] · D · Sponsor
- Rep. Blumenauer, Earl [D-OR-3] · D · Sponsor
- Rep. Kind, Ron [D-WI-3] · D · Sponsor
- Rep. Berkley, Shelley [D-NV-1] · D · Sponsor
- Rep. Crowley, Joseph [D-NY-14] · D · Sponsor
- Rep. Meek, Kendrick B. [D-FL-17] · D · Sponsor
- Rep. Ellison, Keith [D-MN-5] · D · Sponsor
- Rep. Giffords, Gabrielle [D-AZ-8] · D · Sponsor
- Rep. Hall, John J. [D-NY-19] · D · Sponsor
- Rep. Mahoney, Tim [D-FL-16] · D · Sponsor
- Rep. Walz, Timothy J. [D-MN-1] · D · Sponsor
- Sen. Welch, Peter [D-VT] · D · Sponsor
- Rep. Jones, Stephanie Tubbs [D-OH-11] · D · Sponsor
- Rep. Cummings, Elijah E. [D-MD-7] · D · Cosponsor
- · ssfi00 · Standing
- · hswm00 · Standing
Related records
- related to → To amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers.
- related to → Elderly Care Tax Act of 2008
- related to → Providing for consideration of the bill (H.R. 5719) to amend the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, assist low-income taxpayers, and for other purposes.
- related to ← A bill to amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers.
- amends ← An amendment in the nature of a substitute considered as adopted pursuant to the provsions of H. Res. 1102.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/110th-congress/house-bill/5719
- Open data entity: https://api.congress.gov/v3/bill/110/hr/5719
- us · 110-hr-5719 · source updated 7 April 2025