H.R. 1528 - Taxpayer Protection and IRS Accountability Act of 2003

COMMITTEE ACTION: REPORTED BY VOICE VOTE on Tuesday, June 17, 2003.
FLOOR ACTION: ADOPTED BY VOICE VOTE on Wednesday, June 18, 2003.
MANAGERS: HASTINGS(WA)/SLAUGHTER
108th Congress
1st Session

H.R. 1528 - Taxpayer Protection and IRS Accountability Act of 2003

1. Modified closed rule.

2. Provides one hour of debate in the House equally divided and controlled by the chairman and ranking minority member of the Committee on Ways and Means.

3. Waives all points of order against consideration of the bill.

4. Provides that the amendment in the nature of a substitute recommended by the Committee on Ways and Means, as modified by the amendment printed in Part A of the Rules Committee report accompanying the resolution, shall be considered as adopted.

5. Waives all points of order against the bill, as amended.

6. Provides for consideration of the amendment printed in Part B of the report, if offered by Representative Rangel or his designee, which shall be considered as read and shall be separately debatable for one hour equally divided and controlled by the proponent and an opponent.

7. Waives all points of order against the amendment printed in Part B of the report.

8. Provides one motion to recommit with or without instructions.

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RESOLUTION

Resolved, That upon the adoption of this resolution it shall be in order without intervention of any point of order to consider in the House the bill (H.R. 1528) to amend the Internal Revenue Code of 1986 to protect taxpayers and ensure accountability of the Internal Revenue Service. The bill shall be considered as read for amendment. The amendment recommended by the Committee on Ways and Means now printed in the bill, modified by the amendment printed in part A of the report of the Committee on Rules accompanying this resolution, shall be considered as adopted. All points of order against the bill, as amended, are waived. The previous question shall be considered as ordered on the bill, as amended, and on any further amendment thereto to final passage without intervening motion except: (1) one hour of debate on the bill, as amended, equally divided and controlled by the chairman and ranking minority member of the Committee on Ways and Means; (2) the further amendment printed in part B of the report of the Committee on Rules, if offered by Representative Rangel of New York or his designee, which shall be in order without intervention of any point of order, shall be considered as read, and shall be separately debatable for one hour equally divided and controlled by the proponent and an opponent; and (3) one motion to recommit with or without instructions.

PART-A
SUMMARY OF AMENDMENT TO BE CONSIDERED AS ADOPTED

(summaries derived from information provided by sponsors)

Thomas #2
Sunsets the 15 day extension of tax filing date for electronic filers in 3 years (rather than 5). Replaces the Health Insurance Tax Credit Waiver language with modified language that limits the availability of the waiver to residents of States without an approved plan (currently expected to be about 21 States) and only allows waiver of pre-existing condition exclusions and the guarantee requirement and sunsets the waiver in December 31, 2004. Extends the joint review of the IRS for 5 years.


PART-B
SUMMARY OF AMENDMENT MADE IN ORDER

(summaries derived from information provided by sponsors)

Rangel #3
Amendment in the Nature of a Substitute.
Includes numerous, noncontroversial taxpayer protection provisions of H.R. 1528. Removes the Health Insurance Tax Credit Waiver. Adds provisions to address abusive tax shelters, EITC simplification, audit fairness for low-income taxpayers, enhanced low-income taxpayer clinics, an EITC pre-certification program only if authorized, and other provisions designed to assist low and middle-income taxpayers in complying with the tax laws. Includes the provisions of the Senate-passed child tax credit expansion bill. Includes the provisions of the Senate-passed military tax relief bill.


TEXT OF THE AMENDMENT(.pdf)

PART A

Thomas

PART B