Working Families Tax Relief Act of 2004

Summary

Tax Relief, Simplification, and Equity Act of 2003 - Revises Internal Revenue Code expatriation tax provisions. Subjects certain individuals, for a ten year period following citizenship relinquishment or residency termination, to the expatriation (alternative) tax provisions. Provides exceptions for dual citizens and minors. Suspends the tax-exempt status of a designated terrorist organization. Expresses the sense of Congress concerning corporate expatriation. Establishes a special rule for determining the exclusion of gain from the sale of a principal residence for members of the Foreign Service on qualified official extended duty. Provides tax relief for families of the Columbia Space Shuttle. Includes any vaccine against hepatitis A under the 75-cents-per-dose manufacturer's excise tax. Expands the 50-percent tax orphan drug tax credit for expenses related to human clinical testing of drugs for the treatment of certain rare diseases and conditions to include specified testing expenses. Treats as an exempt facility bond any qualified forest conservation bond (as defined). Revises the excise tax provisions on bows, arrows, and other archery equipment. Provides for the application of capital gain treatment to outright sales of timber whether or not the owner retains economic interest. Repeals the excise tax on fishing tackle boxes. Revises, with respect to real property, provisions concerning the treatment under the at-risk rules of publicly traded nonrecourse debt. Extends, with respect to involuntary conversion rules, the replacement period for livestock sold on account of weather related conditions. Coordinates farmers income averaging with the alternative minimum tax. Provides that the patronage dividends of cooperatives shall not be reduced by stock dividends to the extent the stock dividends are in addition to amounts otherwise payable.

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

Timeline

1. 18 March 2003

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 18 March 2003

   Introduced

   Introduced in House

   Source: IntroReferral

3. 18 March 2003

   Introduced

   Introduced in House

   Source: IntroReferral

4. 19 March 2003

   Floor

   Considered under suspension of the rules. (consideration: CR H1970-1976)

   Source: Floor

5. 19 March 2003

   Floor

   Mr. Thomas moved to suspend the rules and pass the bill.

   Source: Floor

6. 19 March 2003

   Passed

   Motion to reconsider laid on the table Agreed to without objection.

   Source: Floor

7. 19 March 2003

   Passed

   On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H1970-1974)

   Source: Floor

8. 19 March 2003

   Passed

   Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H1970-1974)

   Source: Floor

9. 19 March 2003

   Floor

   DEBATE - The House proceeded with forty minutes of debate on H.R. 1308.

   Source: Floor

10. 20 March 2003

    Calendars

    Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

    Source: Calendars

11. 21 March 2003

    Calendars

    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 52.

    Source: Calendars

12. 5 June 2003

    ResolvingDifferences

    Senate insists on its amendment, asks for a conference, appoints conferees Grassley; Nickles; Lott; Baucus; Lincoln.

    Source: ResolvingDifferences

13. 5 June 2003

    Floor

    Measure laid before Senate by unanimous consent. (consideration: CR S7449-7459)

    Source: Floor

14. 5 June 2003

    Passed

    Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Voice Vote.(text as passed Senate: CR S7456-7459)

    Source: Floor

15. 9 June 2003

    Floor

    Message on Senate action sent to the House.

    Source: Floor

16. 12 June 2003

    ResolvingDifferences

    The Speaker appointed conferees for consideration of the House amendment and the Senate amendment, and modifications committed to conference: Thomas, DeLay, and Rangel.

    Source: ResolvingDifferences

17. 12 June 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

18. 12 June 2003

    Passed

    On motion that the House insist upon its amendment to the Senate amendment, and request a conference Agreed to by voice vote.

    Source: ResolvingDifferences

19. 12 June 2003

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

20. 12 June 2003

    Floor

    DEBATE - The House proceeded with one hour of debate on the Rangel motion to instruct conferees. The instructions contained in the motion seek to require the managers on the part of the House to include in the conference report the provision of the Senate amendment that provides immediate payments to taxpayers receiving an additional credit by reason of the bill; the provision of the Senate amendment that provides families of military personnel serving in Iraq, Afghanistan, and other combat zones a child credit based on the earnings of the individuals serving in the combat zone; all of the other provisions of the Senate amendment and shall not report back a conference report that includes additional tax benefits not offset by other provisions; and to include, to the maximum extent possible, within the scope of the conference, other tax benefits for military personnel and the families of the astronauts who died

    Source: Floor

21. 12 June 2003

    ResolvingDifferences

    Mr. Thomas moved that the House insist upon its amendment to the Senate amendment, and request a conference.

    Source: ResolvingDifferences

22. 12 June 2003

    Passed

    House agreed to Senate amendment to the title. House agreed to Senate amendment to the text with an amendment pursuant to H. Res. 270. (consideration: CR H5330-5342; text as House agreed to Senate amendment: CR H5330-5335)

    Source: Floor

23. 12 June 2003

    Passed

    Resolving differences -- House actions: House agreed to Senate amendment to the title. House agreed to Senate amendment to the text with an amendment pursuant to H. Res. 270.(consideration: CR H5330-5342; text as House agreed to Senate amendment: CR H5330-5335)

    Source: NotUsed

24. 16 June 2003

    Floor

    Message on House action received in Senate and at desk: House amendments to Senate amendments and House requests a conference.

    Source: Floor

25. 18 June 2003

    Passed

    Senate disagreed to House amendments, agreed to request for conference, and appointed conferees. Grassley; Nickles; Lott; Baucus; Lincoln. (consideration: CR S8013)

    Source: ResolvingDifferences

26. 19 June 2003

    Floor

    Message on Senate action sent to the House.

    Source: Floor

27. 15 July 2003

    ResolvingDifferences

    Ms. DeLauro moved that the House instruct conferees. (consideration: CR H6826-6834; text: CR H6826)

    Source: ResolvingDifferences

28. 15 July 2003

    Floor

    NOTICE OF MOTION TO INSTRUCT - Mr. Michaud formally notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.

    Source: Floor

29. 16 July 2003

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

30. 16 July 2003

    ResolvingDifferences

    Mr. Michaud moved that the House instruct conferees. (consideration: CR H6985-6990)

    Source: ResolvingDifferences

31. 16 July 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

32. 16 July 2003

    Vote

    On motion that the House instruct conferees Failed by the Yeas and Nays: 206 - 220 (Roll no. 370). (consideration: CR H6903-6904)

    Source: ResolvingDifferences

33. 16 July 2003

    Floor

    NOTIFICATION OF MOTION TO INSTRUCT - Mr. Bell formally notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.

    Source: Floor

34. 17 July 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

35. 17 July 2003

    Vote

    On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 214 (Roll no. 390). (consideration: CR 7/18/2003 H7105-7106; text: CR 7/16/2003 H6985)

    Source: ResolvingDifferences

36. 17 July 2003

    Floor

    NOTIFICATION OF MOTION TO INSTRUCT CONFEREES - Mr. Van Hollen notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.

    Source: Floor

37. 18 July 2003

    ResolvingDifferences

    Mr. Bell moved that the House instruct conferees. (consideration: CR H7106-7112; text: CR H7106-7107)

    Source: ResolvingDifferences

38. 18 July 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

39. 18 July 2003

    Vote

    On motion that the House instruct conferees Failed by the Yeas and Nays: 188 - 201 (Roll no. 396). (consideration: CR H7147-7148)

    Source: ResolvingDifferences

40. 18 July 2003

    Floor

    DEBATE - The House proceeded with one hour of debate on the Bell motion to instruct conferees to H.R. 1308.

    Source: Floor

41. 18 July 2003

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

42. 21 July 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

43. 21 July 2003

    Vote

    On motion that the House instruct conferees Failed by the Yeas and Nays: 193 - 212 (Roll no. 398). (text: CR H7158)

    Source: ResolvingDifferences

44. 22 July 2003

    Floor

    DEBATE - The House proceeded with one hour of debate on the Ross motion to instruct conferees on H.R. 1308.

    Source: Floor

45. 22 July 2003

    ResolvingDifferences

    Mr. Ross moved that the House instruct conferees.

    Source: ResolvingDifferences

46. 24 July 2003

    Floor

    DEBATE - The House proceeded with one hour of debate on the Bishop (NY) motion to instruct conferees.

    Source: Floor

47. 24 July 2003

    ResolvingDifferences

    Mr. Bishop (NY) moved that the House instruct conferees. (consideration: CR H7611-7612)

    Source: ResolvingDifferences

48. 25 July 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

49. 25 July 2003

    Floor

    MOTION TO INSTRUCT CONFEREES - Ms. Solis notified the House of her intention to offer a motion to instruct conferees on H.R. 1308.

    Source: Floor

50. 25 July 2003

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

51. 25 July 2003

    ResolvingDifferences

    Ms. Solis moved that the House instruct conferees. (consideration: CR H7622-7630)

    Source: ResolvingDifferences

52. 25 July 2003

    Vote

    On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 214 (Roll no. 446).

    Source: ResolvingDifferences

53. 25 July 2003

    ResolvingDifferences

    Mr. Ross moved that the House instruct conferees.

    Source: ResolvingDifferences

54. 4 September 2003

    Floor

    NOTICE OF INTENT TO OFFER MOTION TO INSTRUCT - Mr. Ruppersberger notified the House of his intent to offer a motion to instruct conferees on H.R. 1308.

    Source: Floor

55. 4 September 2003

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

56. 4 September 2003

    ResolvingDifferences

    Mr. Cooper moved that the House instruct conferees. (consideration: CR H7922, H7930-7936; text: CR H7930-7931)

    Source: ResolvingDifferences

57. 5 September 2003

    Floor

    DEBATE - The House proceeded with one hour of debate on the Ruppersberger motion to instruct conferees on H.R. 1308.

    Source: Floor

58. 5 September 2003

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

59. 5 September 2003

    ResolvingDifferences

    Mr. Ruppersberger moved that the House instruct conferees. (consideration: CR H7995-8001; text: CR H7995-7996)

    Source: ResolvingDifferences

60. 5 September 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

61. 5 September 2003

    Vote

    On motion that the House instruct conferees Failed by the Yeas and Nays: 186 - 210 (Roll no. 477). (consideration: CR H7954)

    Source: ResolvingDifferences

62. 9 September 2003

    Floor

    NOTICE OF MOTION TO INSTRUCT CONFEREES - Mr. Davis of Tennessee notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.

    Source: Floor

63. 10 September 2003

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

64. 10 September 2003

    ResolvingDifferences

    Mr. Davis (TN) moved that the House instruct conferees. (consideration: CR 9/11/2003 H8178-8182, H8190; text: CR 9/11/2003 H8178)

    Source: ResolvingDifferences

65. 10 September 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

66. 10 September 2003

    Floor

    DEBATE - The House proceeded with one hour of debate on the Davis (TN) motion to instruct conferees which was noticed in the Congressional Record on Tuesday, September 9, 2003.

    Source: Floor

67. 10 September 2003

    Vote

    On motion that the House instruct conferees Failed by the Yeas and Nays: 206 - 213 (Roll no. 493). (consideration: CR H8117)

    Source: ResolvingDifferences

68. 16 September 2003

    Floor

    NOTICE MOTION TO INSTRUCT CONFEREES - Mr. Ryan of Ohio notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.

    Source: Floor

69. 17 September 2003

    ResolvingDifferences

    Mr. Ryan (OH) moved that the House instruct conferees. (consideration: CR H8359-8361; text: CR H8359)

    Source: ResolvingDifferences

70. 17 September 2003

    Floor

    DEBATE - The House proceeded with one hour of debate on the Ryan (OH) motion to instruct conferees which was noticed in the Congressional Record on Tuesday, September 16, 2003.

    Source: Floor

71. 17 September 2003

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

72. 23 September 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

73. 23 September 2003

    Vote

    On motion that the House instruct conferees Failed by the Yeas and Nays: 199 - 214 (Roll no. 509). (consideration: CR H8464-8465)

    Source: ResolvingDifferences

74. 24 September 2003

    Floor

    NOTICE OF INTENT TO OFFER MOTION TO INSTRUCT - Mr. Pallone notified the House of his intent to offer a motion to instruct conferees on H.R. 1308.

    Source: Floor

75. 25 September 2003

    ResolvingDifferences

    Mr. Pallone moved that the House instruct conferees. (consideration: CR H8930-8935; text: CR H8930)

    Source: ResolvingDifferences

76. 25 September 2003

    Floor

    DEBATE - The House proceeded with one hour of debate on the Pallone motion to instruct conferees on H.R. 1308.

    Source: Floor

77. 25 September 2003

    Floor

    The previous question was ordered without objection.

    Source: Floor

78. 30 September 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

79. 30 September 2003

    Vote

    On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 207 (Roll no. 525). (consideration: CR H8990)

    Source: ResolvingDifferences

80. 1 October 2003

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

Showing 80 of 129 timeline events.

Votes

Versions

• Enrolled Bill · — · Download file
• Public Law · 4 October 2004 · Download file
• Engrossed Amendment House · 12 June 2003 · Download file
• Engrossed Amendment Senate · 5 June 2003 · Download file
• Placed on Calendar Senate · 21 March 2003 · Download file
• Engrossed in House · 19 March 2003 · Download file
• Introduced in House · 18 March 2003 · Download file

Documents

19 official files

• Enrolled Bill (text)

  Enrolled Bill · EN

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• Enrolled Bill (PDF)

  Enrolled Bill · EN

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• Public Law (text)

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• Public Law (PDF)

  Public Law · EN · 4 October 2004

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• Public Law

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• Conference report filed in House

  summary · EN · 23 September 2004

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• Engrossed Amendment House (text)

  Engrossed Amendment House · EN · 12 June 2003

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• Engrossed Amendment House (PDF)

  Engrossed Amendment House · EN · 12 June 2003

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• Engrossed Amendment Senate (text)

  Engrossed Amendment Senate · EN · 5 June 2003

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• Engrossed Amendment Senate (PDF)

  Engrossed Amendment Senate · EN · 5 June 2003

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• Passed Senate amended

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• Placed on Calendar Senate (text)

  Placed on Calendar Senate · EN · 21 March 2003

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• Placed on Calendar Senate (PDF)

  Placed on Calendar Senate · EN · 21 March 2003

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• Engrossed in House (text)

  Engrossed in House · EN · 19 March 2003

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• Engrossed in House (PDF)

  Engrossed in House · EN · 19 March 2003

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• Passed House without amendment

  summary · EN · 19 March 2003

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• Introduced in House (text)

  Introduced in House · EN · 18 March 2003

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• Introduced in House (PDF)

  Introduced in House · EN · 18 March 2003

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• Introduced in House

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Sponsors

• Rep. Thomas, William M. [R-CA-21] · R · Sponsor
• · hswm00 · Standing

Related records

• related to → Relating to consideration of the Senate amendments to the bill (H.R. 1308) to amend the Internal Revenue Code of 1986 to end certain abusive tax practices, to provide tax relief and simplification, and for other purposes.
• related to → Waiving points of order against the conference report to accompany the bill (H.R. 1308) to amend the Internal Revenue Code of 1986 to accelerate the increase in the refundability of the child tax credit, and for other purposes.
• related to ← Tax Technical Corrections Act of 2004
• related to ← Tax Technical Corrections Act of 2004
• amends ← To amend the title.
• amends ← In the nature of a substitute.

Related across the Repo ecosystem

Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.