Internal Revenue Service Restructuring and Reform Act of 1998

Summary

TABLE OF CONTENTS: Title I: Executive Branch Governance and Senior Management of the Internal Revenue Service Subtitle A: Executive Branch Governance and Senior Management Subtitle B: Personnel Flexibilities Title II: Electronic Filing Title III: Taxpayer Protection and Rights Subtitle A: Burden of Proof Subtitle B: Proceedings by Taxpayers Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities Subtitle D: Elimination of Interest Rate Differential on Overlapping Periods of Interest on Income Tax Overpayments and Underpayments Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities Subtitle F: Disclosures to Taxpayers Subtitle G: Low Income Taxpayer Clinics Subtitle H: Other Matters Subtitle I: Studies Title IV: Congressional Accountability for the Internal Revenue Service Subtitle A: Oversight Subtitle B: Budget Subtitle C: Tax Law Complexity Title V: Clarification of Deduction for Deferred Compensation Internal Revenue Service Restructuring and Reform Act of 1997 - Title I: Executive Branch Governance and Senior Management of the Internal Revenue Service - Subtitle A: Executive Branch Governance and Senior Management - Amends the Internal Revenue Code (IRC) to replace provisions providing for the appointment of a Commissioner of Internal Revenue with provisions establishing, within the Department of the Treasury, an Internal Revenue Service (IRS) Oversight Board which shall have 11 members (appointed for five year terms) consisting of: (1) eight non-Federal employees appointed by the President; (2) the Secretary of the Treasury; (3) the Commissioner of Internal Revenue; and(4) an IRS employee, appointed by the President, who is a representative of an organization representing a substantial number of IRS employees. Directs the Board, in general, to oversee the IRS in its administration, management, conduct, supervision, and implementation of the internal revenue laws and tax conventions. Prohibits the Board from having responsibility with respect to: (1) the development and formulation of Federal tax policy; (2) IRS law enforcement activities; or (3) specific IRS procurement activities. Restricts the disclosure of return information to the Board. Sets forth the specific responsibilities of the Board, including: (1) reviewing and approving the strategic plans of the IRS; (2) reviewing the operational functions of the IRS; (3) recommending a Commissioner to the President; and (4) reviewing and approving the IRS budget request. (Sec. 102) Directs the President to appoint, for a term of five years (currently, there is no specified term limit), an IRS Commissioner who shall: (1) administer, manage, and supervise the execution and application of the internal revenue laws and tax conventions; and (2) recommend to the President an IRS Chief Counsel. Reestablishes within the IRS the: (1) Office of Employee Plans and Exempt Organizations which shall be under the supervision of the IRS Assistant Commissioner; and (2) Office of Taxpayer Advocate. (Sec. 103) Authorizes the Commissioner, unless otherwise prescribed by the Secretary, (currently, the Secretary) to employ the number of persons as is proper to administer and enforce the internal revenue laws. (Sec. 104) Prohibits any applicable person (defined as any Level I Executive Schedule employee, except the U.S. Attorney General) from requesting any IRS employee to conduct or terminate any audit or investigation of a taxpayer. Requires any IRS employee receiving any such request to report to the IRS Chief Inspector. Sets forth exceptions. Subtitle B: Personnel Flexibilities - Directs the Commissioner to establish a performance management system which: (1) shall cover all IRS employees other than Oversight Board members, the Commissioner, and the Chief Counsel; (2) shall maintain individual accountability of employees by establishing performance standards, providing for periodic retention reviews, and using performance evaluations as a basis for pay adjustments and other personnel actions; and (3) establish individual, group, and organizational goals. Sets forth staffing flexibility provisions, with special provisions for veterans. Permits demonstration projects to improve personnel management, increase accountability, impose disciplinary action, and promote pay based on performance. Requires reports to the Congress. Title II: Electronic Filing - States that it is the policy of the Congress that paperless filing is the preferred form of filing, and that by the year 2007, no more than 20 percent of all returns should be filed on paper. Sets forth: (1) plans to achieve such goal; and (2) reporting requirements. Title III: Taxpayer Protection and Rights - Taxpayer Bill of Rights 3 - Subtitle A: Burden of Proof - Places the burden of proof in any court proceeding, with respect to any factual issue relevant to ascertaining the income tax liability of a taxpayer, on the Secretary, but only if: (1) the taxpayer asserts a reasonable dispute with respect to an issue; (2) the taxpayer cooperates fully with the Secretary with respect to an issue; and (3) in the case of a partnership, corporation, or trust meets the IRC definition of the term prevailing party. Subtitle B: Proceedings by Taxpayers - Sets forth provisions concerning the awarding of attorney's fees, including permitting the awarding of higher attorney fees if warranted by the difficulty of the issues in the case or the local availability of tax expertise. (Sec. 312) Permits civil damages if any IRS employee, in connection with any collection activity, negligently disregards the IRC. (Currently, damages are allowed only if the employee recklessly or intentionally disregards the IRC.) (Sec. 313) Increases, from $10,000 to $25,000, the amount in controversy permitted on the small case calendar. Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities - Provides for the relief of an innocent spouse from a tax underpayment on a joint return under specified circumstances, including that the spouse had no reason to know of the underpayment and that it is inequitable to hold the spouse liable. (Sec. 322) Provides for the suspension of the statute of limitations for claiming a refund or credit during periods of a medically determined physical or mental impairment. Subtitle D: Elimination of Interest Rate Differential on Overlapping Periods of Interest on Income Tax Overpayments and Underpayments - Establishes a net interest rate of zero on equivalent amounts of overpayment and underpayment existing for any period. Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities - Entitles a taxpayer, in any noncriminal proceeding before the IRS, to the same common law protections of confidentiality with respect to tax advice furnished by any qualified individual as the taxpayer would have if such individual were an attorney. (Sec. 342) Directs the Taxpayer Advocate, for purposes of determining whether to issue a taxpayer assistance order, to consider, among other things: (1) whether there is an immediate threat of adverse action; and (2) whether there has been an unreasonable delay; and (3) whether the taxpayer will suffer irreparable injury. (Sec. 343) Prohibits the use of financial status or economic reality examination techniques to determine the existence of unreported income unless there is a reasonable indication that there is a likelihood of such unreported income. (Sec. 344) Prohibits the issuance of a summons to produce or examine any tax-related computer source code, subject to exceptions. (Sec. 345) Requires notification to a taxpayer of the taxpayer's right to refuse to extend the statute of limitations, or to limit such extension to particular issues, on each occasion when the taxpayer is requested to provide consent. (Sec. 346) Directs the Secretary to: (1) develop and publish schedules of national and local allowances designed to provide that taxpayers entering into a compromise have an adequate means to provide for basic living expenses; and (2) prepare a statement which sets forth in simple terms the rights of a taxpayer and the obligations of the IRS relating to offers-in-compromise. (Sec. 347) Requires the Secretary to include on a deficiency notice the last date on which a taxpayer can file a petition with the tax court. (Sec. 348) Permits the refund of any uncontested overpayments before there is a final determination by the Tax Court of a contested deficiency. (Sec. 349) Requires IRS employees to be instructed that they cannot threaten to audit any taxpayer in an attempt to coerce the taxpayer into entering into a Tip Reporting Alternative Commitment Agreement. Subtitle F: Disclosure to Taxpayers - Requires the establishment of procedures to clearly alert married taxpayers of their joint and several liabilities on all appropriate publications and instructions. (Sec. 352) Requires a revision of the Taxpayer Bill of Rights contained in IRS Publication No. 1 so that it more clearly informs taxpayers of their rights to be represented at interviews and to suspend an interview. Requires: (1) the inclusion in such publication of a statement which sets forth in simple terms the procedure and criteria for selecting taxpayers for examination; and (2) the submission of drafts of such statement to specified congressional committees. (Sec. 354) Requires that a field service advice memorandum be treated as a written determination, thereby making it open to public inspection, subject exceptions and special rules. (Sec. 355) Requires the inclusion, with any first letter of deficiency allowing a taxpayer an opportunity for administrative review in the IRS Office of Appeals, of an explanation of the appeals process with respect to such proposed deficiency. Subtitle G: Low-Income Taxpayer Clinics - Directs the Secretary to make grants to provide matching funds for the development, expansion, or continuation of qualified low income taxpayer clinics. Subtitle H: Other Matters - Grants jurisdiction to the U.S. district courts and the U.S. Court of Federal Claims over any action by the representative of an estate, consisting largely of an interest in a closely held business, which elects the installment method of payment. (Sec. 372) Requires the Secretary to maintain and report records of taxpayer complaints of misconduct by IRS employees on an individual basis. (Sec. 373) Requires the Secretary, on request from the Archivist of the United States, to disclose or authorize the disclosure of returns and return information to officers and employees of the National Archives and Records Administration if necessary for the scheduling of records for destruction or retention. (Sec. 374) Directs the Secretary to establish such rules as necessary to allow payment of taxes by check or money order. Subtitle I: Studies - Directs the Joint Committee on Taxation to conduct studies and report findings concerning: (1) penalty administration; and (2) taxpayer confidentiality. Title IV: Congressional Accountability for the Internal Revenue Service - Subtitle A: Oversight - Expands the duties of the Joint Committee on Taxation with respect to: (1) investigations; (2) joint hearings; and (3) reports. Subtitle B: Budget - Expresses the sense of the Congress that the IRS efforts to resolve the century date change computing problems should be fully funded. (Sec. 412) Provides for the establishment of a financial management advisory group. Subtitle C: Tax Law Complexity - Expresses the sense of the Congress that the IRS should provide the Congress with an independent view of tax administration, and that during the legislative process, the Congress should hear from front-line technical experts at the IRS concerning pending IRC amendments. (Sec. 422) Requires any legislation amending the IRC that is reported by either the Senate Committee on Finance or the House Committee on Ways and Means to include in the report a Tax Complexity Analysis prepared by the Joint Committee on Taxation. Title V: Clarification of Deduction for Deferred Compensation - Provides that, except for severance pay, no amount shall be treated as deferred compensation until it is actually received by the employee.

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

Timeline

1. 21 October 1997

   Introduced

   Referred to House Ways and Means

   Source: IntroReferral

2. 21 October 1997

   Introduced

   Referred to the Committee on Ways and Means, and in addition to the Committees on Government Reform and Oversight, and Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

   Source: IntroReferral

3. 21 October 1997

   Introduced

   Introduced in House

   Source: IntroReferral

4. 21 October 1997

   Introduced

   Introduced in House

   Source: IntroReferral

5. 22 October 1997

   Vote

   Ordered to be Reported (Amended) by the Yeas and Nays: 33 - 4.

   Source: Committee

6. 22 October 1997

   Committee

   Committee Consideration and Mark-up Session Held.

   Source: Committee

7. 31 October 1997

   Calendars

   Placed on the Union Calendar, Calendar No. 210.

   Source: Calendars

8. 31 October 1997

   Discharge

   Committee on Government Reform discharged.

   Source: Discharge

9. 31 October 1997

   Committee

   Committee on Government Reform discharged.

   Source: Committee

10. 31 October 1997

    Introduced

    House Committee on Government Reform Granted an extension for further consideration ending not later than Oct. 31, 1997.

    Source: IntroReferral

11. 31 October 1997

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 105-364, Part I.

    Source: Committee

12. 31 October 1997

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 105-364, Part I.

    Source: Committee

13. 4 November 1997

    Reported

    Rules Committee Resolution H. Res. 303 Reported to House. Rule provides for consideration of H.R. 2676 with 2 hours of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Providing for the consideration of the bill in the House. Measure will be read by section. Specified amendments are in order. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill, modified by the amendments printed in the report accompanying this resolution shall be considered as adopted.

    Source: Floor

14. 5 November 1997

    Floor

    The Clerk was authorized to correct section numbers, punctuation, and cross references, and to make other necessary technical and conforming corrections in the engrossment of H.R. 2676.

    Source: Floor

15. 5 November 1997

    Passed

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

    Source: Floor

16. 5 November 1997

    Vote

    On passage Passed by the Yeas and Nays: 426 - 4 (Roll no. 577).

    Source: Floor

17. 5 November 1997

    Vote

    Passed/agreed to in House: On passage Passed by the Yeas and Nays: 426 - 4 (Roll no. 577).

    Source: Floor

18. 5 November 1997

    Floor

    The previous question was ordered pursuant to the rule.

    Source: Floor

19. 5 November 1997

    Floor

    Rule provides for consideration of H.R. 2676 with 2 hours of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Providing for the consideration of the bill in the House. Measure will be read by section. Specified amendments are in order. The amendment in the nature of a substitute recommended by the Committee on Wyas and Means now printed in the bill, modified by the amendments printed in the report accompanying this resolution shall be considered as adopted.

    Source: Floor

20. 5 November 1997

    Floor

    Considered under the provisions of rule H. Res. 303. (consideration: CR H10005-10046)

    Source: Floor

21. 5 November 1997

    Passed

    Rule H. Res. 303 passed House.

    Source: Floor

22. 6 November 1997

    Introduced

    Received in the Senate and read twice and referred to the Committee on Finance.

    Source: IntroReferral

23. 28 January 1998

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

24. 29 January 1998

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

25. 5 February 1998

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

26. 11 February 1998

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

27. 25 February 1998

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

28. 31 March 1998

    Reported

    Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.

    Source: Committee

29. 22 April 1998

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 341.

    Source: Calendars

30. 22 April 1998

    Reported

    Committee on Finance. Reported to Senate by Senator Roth with an amendment in the nature of a substitute. With written report No. 105-174.

    Source: Committee

31. 22 April 1998

    Reported

    Committee on Finance. Reported to Senate by Senator Roth with an amendment in the nature of a substitute. With written report No. 105-174.

    Source: Committee

32. 4 May 1998

    Floor

    Measure laid before Senate by unanimous consent. (consideration: CR S4147-4197, S4203-4204)

    Source: Floor

33. 5 May 1998

    Floor

    Considered by Senate. (consideration: CR S4237-4247, S4251-4252, S4351-4353)

    Source: Floor

34. 6 May 1998

    Floor

    Considered by Senate. (consideration: CR S4379-4409, S4413-4432)

    Source: Floor

35. 7 May 1998

    ResolvingDifferences

    Senate insisted on its amendment, requested a conference. (consideration: CR S4520)

    Source: ResolvingDifferences

36. 7 May 1998

    Vote

    Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 97-0. Record Vote No: 126.

    Source: Floor

37. 7 May 1998

    Floor

    Considered by Senate. (consideration: CR S4452-4460, S4462-4487, S4489-4521)

    Source: Floor

38. 13 May 1998

    ResolvingDifferences

    Senate appointed conferees Roth; Chafee; Grassley; Hatch; Murkowski; Nickles; Gramm; Moynihan; Baucus; Graham; Breaux; Kerrey by unanimous consent.

    Source: ResolvingDifferences

39. 14 May 1998

    Floor

    Message on Senate action sent to the House.

    Source: Floor

40. 22 May 1998

    ResolvingDifferences

    The Speaker appointed conferees: Archer, Johnson (CT), Portman, Rangel, and Coyne.

    Source: ResolvingDifferences

41. 22 May 1998

    Passed

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

    Source: ResolvingDifferences

42. 22 May 1998

    Passed

    On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection. (consideration: CR H3936)

    Source: ResolvingDifferences

43. 22 May 1998

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

44. 22 May 1998

    Floor

    DEBATE - The House proceeded with one hour of debate on the motion to instruct conferees on the part of the House to insist upon the provisions contained in the House bill relating to restructuring of the Internal Revenue Service.

    Source: Floor

45. 22 May 1998

    ResolvingDifferences

    Mr. Coyne moved that the House instruct conferees.

    Source: ResolvingDifferences

46. 22 May 1998

    ResolvingDifferences

    Mrs. Johnson (CT) asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.

    Source: ResolvingDifferences

47. 10 June 1998

    ResolvingDifferences

    Conference held.

    Source: ResolvingDifferences

48. 10 June 1998

    ResolvingDifferences

    Conference committee actions: Conference held.

    Source: ResolvingDifferences

49. 24 June 1998

    Reported

    Rules Committee Resolution H. Res. 490 Reported to House. Rule provides for consideration of the conference report to H.R. 2676. Waives all points of order against the conference report and against its consideration.

    Source: Floor

50. 24 June 1998

    ResolvingDifferences

    Conference papers: Senate report and managers' statement held at the desk in Senate.

    Source: ResolvingDifferences

51. 24 June 1998

    Passed

    Conference committee actions: Conferees agreed to file conference report.

    Source: ResolvingDifferences

52. 24 June 1998

    ResolvingDifferences

    Conference report H. Rept. 105-599 filed. (text of conference report: CR H5100-5195)

    Source: ResolvingDifferences

53. 24 June 1998

    ResolvingDifferences

    Conference report filed: Conference report H. Rept. 105-599 filed.(text of conference report: CR H5100-5195)

    Source: ResolvingDifferences

54. 25 June 1998

    ResolvingDifferences

    Conference papers: message on House action held at the desk in Senate.

    Source: ResolvingDifferences

55. 25 June 1998

    Vote

    On agreeing to the conference report Agreed to by recorded vote: 402 - 8 (Roll No. 274). (consideration: CR H5352-5368)

    Source: ResolvingDifferences

56. 25 June 1998

    Passed

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

    Source: ResolvingDifferences

57. 25 June 1998

    Vote

    Conference report agreed to in House: On agreeing to the conference report Agreed to by recorded vote: 402 - 8 (Roll No. 274).(consideration: CR H5352-5368)

    Source: ResolvingDifferences

58. 25 June 1998

    Vote

    On motion to recommit with instructions to conference committee Failed by the Yeas and Nays: 116 - 292 (Roll No. 273). (consideration: CR H5368)

    Source: ResolvingDifferences

59. 25 June 1998

    ResolvingDifferences

    Mr. McDermott moved to recommit with instructions to the conference committee.

    Source: ResolvingDifferences

60. 25 June 1998

    Floor

    DEBATE - The House proceeded with one hour of debate on the conference report.

    Source: Floor

61. 25 June 1998

    ResolvingDifferences

    Mr. Archer brought up conference report H. Rept. 105-599 for consideration under the provisions of H. Res. 490.

    Source: ResolvingDifferences

62. 25 June 1998

    Passed

    Rule H. Res. 490 passed House.

    Source: Floor

63. 7 July 1998

    ResolvingDifferences

    Conference report considered in Senate. By Unanimous Consent. (consideration: CR S7565-7573)

    Source: ResolvingDifferences

64. 8 July 1998

    Floor

    Point of order (by Senator Dorgan) against the Conference Report raised in Senate. (consideration: CR S7660)

    Source: Floor

65. 8 July 1998

    ResolvingDifferences

    Conference report considered in Senate. (consideration: CR S7621-7668, S7670-7675)

    Source: ResolvingDifferences

66. 9 July 1998

    Vote

    Senate agreed to conference report by Yea-Nay Vote. 96-2. Record Vote No: 189. (consideration: CR S7717-7723)

    Source: ResolvingDifferences

67. 9 July 1998

    Vote

    Conference report agreed to in Senate: Senate agreed to conference report by Yea-Nay Vote. 96-2. Record Vote No: 189.(consideration: CR S7717-7723)

    Source: ResolvingDifferences

68. 10 July 1998

    Floor

    Message on Senate action sent to the House.

    Source: Floor

69. 21 July 1998

    Floor

    Presented to President.

    Source: Floor

70. 21 July 1998

    President

    Presented to President.

    Source: President

71. 22 July 1998

    Became law

    Became Public Law No: 105-206.

    Source: President

72. 22 July 1998

    Became law

    Signed by President.

    Source: BecameLaw

73. 22 July 1998

    President

    Signed by President.

    Source: President

Votes

Versions

• Enrolled Bill · — · Download file
• Public Law · 22 July 1998 · Download file
• Engrossed Amendment Senate · 7 May 1998 · Download file
• Reported to Senate · 22 April 1998 · Download file
• Referred in Senate · 5 November 1997 · Download file
• Engrossed in House · 5 November 1997 · Download file
• Reported in House · 31 October 1997 · Download file
• Introduced in House · 21 October 1997 · Download file

Documents

20 official files

• Enrolled Bill (text)

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• Public Law (text)

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• Public Law (PDF)

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• Conference report filed in House

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• Engrossed Amendment Senate (text)

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• Passed Senate amended

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• Reported to Senate (text)

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• Reported to Senate (PDF)

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• Engrossed in House (text)

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• Engrossed in House (PDF)

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• Referred in Senate (text)

  Referred in Senate · EN · 5 November 1997

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• Passed House amended

  summary · EN · 5 November 1997

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• Reported in House (text)

  Reported in House · EN · 31 October 1997

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• Introduced in House (text)

  Introduced in House · EN · 21 October 1997

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Sponsors

• Rep. Archer, Bill [R-TX-7] · R · Sponsor
• Sen. Portman, Rob [R-OH] · R · Sponsor
• Sen. Cardin, Benjamin L. [D-MD] · D · Sponsor
• Rep. Bliley, Tom [R-VA-7] · R · Cosponsor
• Rep. Sherman, Brad [D-CA-32] · D · Cosponsor
• Rep. Hill, Rick [R-MT-At Large] · R · Cosponsor
• Rep. Price, David E. [D-NC-4] · D · Cosponsor
• Rep. Green, Gene [D-TX-29] · D · Cosponsor
• Rep. Cook, Merrill [R-UT-2] · R · Cosponsor
• Rep. Cannon, Chris [R-UT-3] · R · Cosponsor
• Rep. Salmon, Matt [R-AZ-5] · R · Cosponsor
• Rep. Baldacci, John Elias [D-ME-2] · D · Cosponsor
• Rep. Goodling, William F. [R-PA-19] · R · Cosponsor
• Rep. Etheridge, Bob [D-NC-2] · D · Cosponsor
• Rep. Gilchrest, Wayne T. [R-MD-1] · R · Cosponsor
• Rep. Smith, Adam [D-WA-9] · D · Cosponsor
• Rep. Calvert, Ken [R-CA-41] · R · Cosponsor
• Rep. Riggs, Frank [R-CA-1] · R · Cosponsor
• Rep. Bentsen, Ken [D-TX-25] · D · Cosponsor
• Rep. LoBiondo, Frank A. [R-NJ-2] · R · Cosponsor
• Rep. Barr, Bob [R-GA-7] · R · Cosponsor
• Sen. Talent, Jim [R-MO] · R · Cosponsor
• Rep. John, Christopher [D-LA-7] · D · Cosponsor
• Rep. Harman, Jane [D-CA-36] · D · Cosponsor
• Rep. Saxton, Jim [R-NJ-3] · R · Cosponsor
• Rep. Rivers, Lynn N. [D-MI-13] · D · Cosponsor
• Rep. Hall, Ralph M. [R-TX-4] · D · Cosponsor
• Rep. Royce, Edward R. [R-CA-39] · R · Cosponsor
• Rep. Frost, Martin [D-TX-24] · D · Cosponsor
• Rep. Smith, Linda [R-WA-3] · R · Cosponsor
• Rep. Boswell, Leonard L. [D-IA-3] · D · Cosponsor
• Sen. Thune, John [R-SD] · R · Cosponsor
• Rep. Hooley, Darlene [D-OR-5] · D · Cosponsor
• Rep. Chenoweth-Hage, Helen [R-ID-1] · R · Cosponsor
• Rep. Spratt, John M., Jr. [D-SC-5] · D · Cosponsor
• Rep. Ewing, Thomas W. [R-IL-15] · R · Cosponsor
• Rep. Clement, Bob [D-TN-5] · D · Cosponsor
• Rep. Ney, Robert W. [R-OH-18] · R · Cosponsor
• Rep. Eshoo, Anna G. [D-CA-18] · D · Cosponsor
• Rep. Rothman, Steven R. [D-NJ-9] · D · Cosponsor
• Rep. Kasich, John R. [R-OH-12] · R · Cosponsor
• Rep. Canady, Charles T. [R-FL-12] · R · Cosponsor
• Rep. Solomon, Gerald B. H. [R-NY-22] · R · Cosponsor
• Rep. Aderholt, Robert B. [R-AL-4] · R · Cosponsor
• · ssfi00 · Standing
• · hsru00 · Standing
• · hsgo00 · Standing
• · hswm00 · Standing

Related records

• related to → Tax Technical Corrections Act of 1997
• related to → Providing for consideration of the bill (H.R. 2676) to amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes.
• related to → Waiving points of order against the conference report to accompany the bill (H.R. 2676) to amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes.
• related to ← To amend the Internal Revenue Code of 1986 to provide that certain liquidating distributions of a regulated investment company or a real estate investment trust which are allowable as a deduction shall be included in the gross income of the distributee.
• related to ← Fairness to Employees for Meals in the Workplace Act of 1998
• amends ← SAMDT 2351
• amends ← SAMDT 2367
• amends ← SAMDT 2338
• amends ← SAMDT 2346
• amends ← SAMDT 2354
• amends ← SAMDT 2350

Showing 11 of 56 related records.

Related across the Repo ecosystem

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