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United States · Law · HR

H.R. 4994 (111th)

Medicare and Medicaid Extenders Act of 2010

enactedUnited States· United States Congress· EN

Introduced

13 April 2010

Last action

15 December 2010 · President

Status

Became Public Law No: 111-309.

Sponsors

Rep. Lewis, John [D-GA-5], Rep. Levin, Sander M. [D-MI-12], Rep. Rangel, Charles B. [D-NY-15], Rep. Stark, Fortney Pete [D-CA-13], Rep. McDermott, Jim [D-WA-7], Rep. Neal, Richard E. [D-MA-1], Rep. Tanner, John S. [D-TN-8], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Larson, John B. [D-CT-1], Rep. Kind, Ron [D-WI-3], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Berkley, Shelley [D-NV-1], Rep. Crowley, Joseph [D-NY-14], Sen. Van Hollen, Chris [D-MD], Rep. Meek, Kendrick B. [D-FL-17], Rep. Schwartz, Allyson Y. [D-PA-13], Rep. Davis, Danny K. [D-IL-7], Rep. Sánchez, Linda T. [D-CA-38], Rep. Higgins, Brian [D-NY-26], Rep. Yarmuth, John A. [D-KY-3], Rep. Becerra, Xavier [D-CA-34]

Subjects

Taxation

Source updated

7 April 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Taxpayer Assistance Act of 2010 - Amends the Internal Revenue Code to: (1) eliminate substantiation requirements for the depreciation of cellular telephones and similar telecommunications equipment used by employees for business purposes; (2) exempt tax return preparers who object to the use of magnetic media on religious grounds from the requirement for filing returns electronically; (3) allow interest on refunds not paid within 30 days (currently, 45 days); (4) repeal the requirement that taxpayers submitting an offer in compromise of tax liability make a 20% downpayment of the tax owed upon submission of the offer; (5) allow officers and employees of the Department of the Treasury to refer taxpayers to low-income taxpayer clinics for advice and assistance; (6) authorize the Secretary of the Treasury to make grants to develop, expand, or continue volunteer income tax assistance programs; (7) increase annual grant levels for low-income taxpayer clinics; (8) require the Secretary to notify taxpayers of their eligibility for the earned income tax credit; (9) require the Secretary to notify a taxpayer of any unauthorized use of such taxpayer's identity (suspected identity theft) and of any person who is criminally charged for unauthorized use of taxpayer information; (10) allow the Internal Revenue Service (IRS) to use any means of mass communication to publish unclaimed refund amounts; (11) extend the penalty for tendering a bad check to the IRS to any commercially acceptable payment instrument (including electronic payments); and (12) increase the penalty for failure to file correct information returns and for intentional disregard of tax return information requirements. Directs the National Taxpayer Advocate to conduct a study on the feasibility of delivering tax refunds on debit cards, prepaid cards, and other electronic means to assist individuals who do not have access to financial accounts or institutions. Directs the Secretary to conduct studies on: (1) the effectiveness of collection alternatives, especially offers-in-compromise, on long-term tax compliance; (2) the administrative and legislative changes necessary to receive and process information returns before processing income tax returns; and (3) methods to reduce the number of taxpayers making in-person payments at IRS Taxpayer Assistance Centers.

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

Timeline

  1. 13 April 2010

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 13 April 2010

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, 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. 13 April 2010

    Introduced

    Referred to House Ways and Means

    Source: IntroReferral

  4. 13 April 2010

    Introduced

    Introduced in House

    Source: IntroReferral

  5. 14 April 2010

    Vote

    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 399 - 9 (Roll no. 200).(text: CR H2531-2533)

    Source: Floor

  6. 14 April 2010

    Floor

    Considered under suspension of the rules. (consideration: CR H2531-2535)

    Source: Floor

  7. 14 April 2010

    Passed

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

    Source: Floor

  8. 14 April 2010

    Vote

    On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 399 - 9 (Roll no. 200). (text: CR H2531-2533)

    Source: Floor

  9. 14 April 2010

    Vote

    At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

    Source: Floor

  10. 14 April 2010

    Floor

    DEBATE - The House proceeded with forty minutes of debate on H.R. 4994.

    Source: Floor

  11. 14 April 2010

    Floor

    Mr. Lewis (GA) moved to suspend the rules and pass the bill, as amended.

    Source: Floor

  12. 15 April 2010

    Introduced

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

    Source: IntroReferral

  13. 8 December 2010

    Floor

    Measure laid before Senate by unanimous consent. (consideration: CR S8631-8634)

    Source: Floor

  14. 8 December 2010

    Passed

    Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.(text: CR S8632-8634)

    Source: Floor

  15. 8 December 2010

    Discharge

    Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S8631-8634)

    Source: Discharge

  16. 8 December 2010

    Committee

    Senate Committee on Finance discharged by Unanimous Consent.(consideration: CR S8631-8634)

    Source: Committee

  17. 9 December 2010

    Action

    Cleared for White House.

  18. 9 December 2010

    Passed

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

    Source: ResolvingDifferences

  19. 9 December 2010

    Vote

    On motion that the House suspend the rules and agree to the Senate amendments Agreed to by the Yeas and Nays: (2/3 required): 409 - 2 (Roll no. 626). (text as House agreed to Senate amendments: CR H8267-8269)

    Source: ResolvingDifferences

  20. 9 December 2010

    Vote

    Resolving differences -- House actions: On motion that the House suspend the rules and agree to the Senate amendments Agreed to by the Yeas and Nays: (2/3 required): 409 - 2 (Roll no. 626).(text as House agreed to Senate amendments: CR H8267-8269)

    Source: NotUsed

  21. 9 December 2010

    Vote

    At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the chair announced that further proceedings on the motion would be postponed.

    Source: ResolvingDifferences

  22. 9 December 2010

    Floor

    DEBATE - The House proceeded with forty minutes of debate on the motion to suspend the rules and agree to the Senate amendments to H.R. 4994.

    Source: Floor

  23. 9 December 2010

    ResolvingDifferences

    Mr. Stark moved that the House suspend the rules and agree to the Senate amendments. (consideration: CR H8267-8273, H8274)

    Source: ResolvingDifferences

  24. 10 December 2010

    Floor

    Presented to President.

    Source: Floor

  25. 10 December 2010

    President

    Presented to President.

    Source: President

  26. 15 December 2010

    Became law

    Became Public Law No: 111-309.

    Source: President

  27. 15 December 2010

    Became law

    Signed by President.

    Source: BecameLaw

  28. 15 December 2010

    President

    Signed by President.

    Source: President

Votes

No vote records are attached yet.

Versions

Documents

16 official files

Enrolled Bill (text)

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  • Enrolled Bill (text)

    Enrolled Bill · EN

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  • Enrolled Bill (PDF)

    Enrolled Bill · EN

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  • Public Law (text)

    Public Law · EN · 15 December 2010

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  • Public Law (PDF)

    Public Law · EN · 15 December 2010

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  • Public Law

    summary · EN · 15 December 2010

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  • Engrossed Amendment Senate (text)

    Engrossed Amendment Senate · EN · 8 December 2010

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  • Engrossed Amendment Senate (PDF)

    Engrossed Amendment Senate · EN · 8 December 2010

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  • Passed Senate amended

    summary · EN · 8 December 2010

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  • Referred in Senate (text)

    Referred in Senate · EN · 15 April 2010

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  • Referred in Senate (PDF)

    Referred in Senate · EN · 15 April 2010

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  • Engrossed in House (text)

    Engrossed in House · EN · 14 April 2010

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  • Engrossed in House (PDF)

    Engrossed in House · EN · 14 April 2010

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  • Passed House amended

    summary · EN · 14 April 2010

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  • Introduced in House (text)

    Introduced in House · EN · 13 April 2010

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  • Introduced in House (PDF)

    Introduced in House · EN · 13 April 2010

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  • Introduced in House

    summary · EN · 13 April 2010

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