H.R. 6111 - To amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending

COMMITTEE ACTION: REPORTED BY VOICE VOTE on Thursday December 7, 2006.
FLOOR ACTION:

MANAGERS: GINGREY/MCGOVERN

109th Congress
2nd Session

H.RES. 1099

[Report No. 109-__]

 

 

H.R. 6111 - To amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending

  1. Provides for the disposition of the Senate amendment to H.R. 6111.
  2. Makes in order a motion by the chairman of the Committee on Ways and Means to concur in the Senate amendment with the amendment printed in the Rules Committee report accompanying the resolution.
  3. Waives all points of order against the motion.
  4. Provides one hour of debate on the motion equally divided and controlled by the chairman and ranking minority member of the Committee on Ways and Means.
  5. Provides one motion to amend, which shall be separately debatable for five minutes by the proponent and five minutes by an opponent.

---------

RESOLUTION

Resolved, That upon adoption of this resolution it shall be in order to take from the Speaker's table the bill (H.R. 6111) to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending, with the Senate amendment thereto, and to consider in the House, without intervention of any point of order, a motion offered by the chairman of the Committee on Ways and Means or his designee that the House concur in the Senate amendment with the amendment printed in the report of the Committee on Rules accompanying this resolution.  The Senate amendment and the motion shall be considered as read.  The motion shall be debatable for one hour equally divided and controlled by the chairman and ranking minority member of the Committee on Ways and Means.  The previous question shall be considered as ordered on the motion to its adoption without intervening motion except one motion to amend, which shall be separately debatable for five minutes by the proponent and five minutes by an opponent. 

 

SUMMARY OF THE HOUSE AMENDMENT TO THE SENATE AMENDEMNT TO H.R. 6111 MADE IN ORDER UNDER THE RULE

 

THOMAS (CA):  The House amendment to H.R. 6111 adds the following:

o       The complete text of H.R. 6408, the Tax Relief and Health Care Act of 2006, which provides extension and modification of certain tax relief provisions through 2007, extension of certain expiring energy provisions and other energy provisions, health savings account (HSA) provisions, other tax relief provisions and miscellaneous provisions (Division A, Division B, Division C: Titles I and II, Title IV Sections 401 through 405).

o       Provisions with respect to White Pine County, Nevada wilderness conservation, recreation and development (Division C: Title III).

o       Temporary duty reductions for certain cotton shirting fabric and cotton trust fund provisions (Division C: Title IV, Sections 406 and 407).

o       A provision that allows Medicare beneficiaries who are enrolled in traditional fee-for-service but not enrolled in a prescription drug plan to enroll in a Medicare Advantage plan that does not offer drug coverage after their enrollment period ended.  These beneficiaries would be allowed to make this change once during the year, after their enrollment period had ended.  This amendment would sunset in two years.  (Division B:  Title II, Section 206).

§         The text of H.R. 6111 as passed by the House is retained in the House amendment to H.R. 6111 (Division C: Title IV, Section 408)