To expand the definition of limited tax benefit for purposes of the Line Item Veto Act.

Summary

Amends the Congressional Budget and Impoundment Control Act of 1974 to revise the definition of limited tax benefit under the Line Item Veto Act to: (1) repeal exceptions; and (2) redefine it to mean any tax provision that has the practical effect of providing a benefit in the form of different treatment to a particular taxpayer or a limited class of taxpayers, regardless of whether such provision is limited by its terms to a particular taxpayer or class of taxpayers.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 5 March 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 5 March 1997

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 5 March 1997

  Open at official source

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