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  <version>3.0.0</version>
  <bill>
    <number>1661</number>
    <updateDate>2023-01-15T23:18:07Z</updateDate>
    <updateDateIncludingText>2023-01-15T23:18:07Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2003-04-08</introducedDate>
    <congress>108</congress>
    <committees>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
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            <date>2003-04-08T14:32:05Z</date>
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        <actionDate>2003-04-08</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <text>Introduced in House</text>
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        <bioguideId>R000053</bioguideId>
        <fullName>Rep. Rangel, Charles B. [D-NY-15]</fullName>
        <firstName>CHARLES</firstName>
        <lastName>RANGEL</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>B.</middleName>
        <district>15</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
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        <bioguideId>S000810</bioguideId>
        <fullName>Rep. Stark, Fortney Pete [D-CA-13]</fullName>
        <firstName>PETE</firstName>
        <lastName>STARK</lastName>
        <party>D</party>
        <state>CA</state>
        <district>13</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M000249</bioguideId>
        <fullName>Rep. Matsui, Robert T. [D-CA-5]</fullName>
        <firstName>ROBERT</firstName>
        <lastName>MATSUI</lastName>
        <party>D</party>
        <state>CA</state>
        <middleName>T.</middleName>
        <district>5</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>L000263</bioguideId>
        <fullName>Rep. Levin, Sander M. [D-MI-12]</fullName>
        <firstName>SANDER</firstName>
        <lastName>LEVIN</lastName>
        <party>D</party>
        <state>MI</state>
        <middleName>M.</middleName>
        <district>12</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>C000141</bioguideId>
        <fullName>Rep. Cardin, Benjamin L. [D-MD-3]</fullName>
        <firstName>Ben</firstName>
        <lastName>Cardin</lastName>
        <party>D</party>
        <state>MD</state>
        <district>3</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M000404</bioguideId>
        <fullName>Rep. McDermott, Jim [D-WA-7]</fullName>
        <firstName>JIM</firstName>
        <lastName>MCDERMOTT</lastName>
        <party>D</party>
        <state>WA</state>
        <district>7</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>K000259</bioguideId>
        <fullName>Rep. Kleczka, Gerald D. [D-WI-4]</fullName>
        <firstName>GERALD</firstName>
        <lastName>KLECZKA</lastName>
        <party>D</party>
        <state>WI</state>
        <middleName>D.</middleName>
        <district>4</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000287</bioguideId>
        <fullName>Rep. Lewis, John [D-GA-5]</fullName>
        <firstName>JOHN</firstName>
        <lastName>LEWIS</lastName>
        <party>D</party>
        <state>GA</state>
        <district>5</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>N000015</bioguideId>
        <fullName>Rep. Neal, Richard E. [D-MA-2]</fullName>
        <firstName>RICHARD</firstName>
        <lastName>NEAL</lastName>
        <party>D</party>
        <state>MA</state>
        <middleName>E.</middleName>
        <district>2</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M000590</bioguideId>
        <fullName>Rep. McNulty, Michael R. [D-NY-21]</fullName>
        <firstName>MICHAEL</firstName>
        <lastName>MCNULTY</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>R.</middleName>
        <district>21</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>J000070</bioguideId>
        <fullName>Rep. Jefferson, William J. [D-LA-2]</fullName>
        <firstName>WILLIAM</firstName>
        <lastName>JEFFERSON</lastName>
        <party>D</party>
        <state>LA</state>
        <middleName>J.</middleName>
        <district>2</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B000287</bioguideId>
        <fullName>Rep. Becerra, Xavier [D-CA-31]</fullName>
        <firstName>XAVIER</firstName>
        <lastName>BECERRA</lastName>
        <party>D</party>
        <state>CA</state>
        <district>31</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000399</bioguideId>
        <fullName>Rep. Doggett, Lloyd [D-TX-10]</fullName>
        <firstName>LLOYD</firstName>
        <lastName>DOGGETT</lastName>
        <party>D</party>
        <state>TX</state>
        <district>10</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S000044</bioguideId>
        <fullName>Rep. Sandlin, Max [D-TX-1]</fullName>
        <firstName>MAX</firstName>
        <lastName>SANDLIN</lastName>
        <party>D</party>
        <state>TX</state>
        <district>1</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>J000284</bioguideId>
        <fullName>Rep. Jones, Stephanie Tubbs [D-OH-11]</fullName>
        <firstName>STEPHANIE</firstName>
        <lastName>JONES</lastName>
        <party>D</party>
        <state>OH</state>
        <middleName>TUBBS</middleName>
        <district>11</district>
        <sponsorshipDate>2003-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>W000215</bioguideId>
        <fullName>Rep. Waxman, Henry A. [D-CA-30]</fullName>
        <firstName>HENRY</firstName>
        <lastName>WAXMAN</lastName>
        <party>D</party>
        <state>CA</state>
        <middleName>A.</middleName>
        <district>30</district>
        <sponsorshipDate>2003-04-09</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000557</bioguideId>
        <fullName>Rep. Larson, John B. [D-CT-1]</fullName>
        <firstName>JOHN</firstName>
        <lastName>LARSON</lastName>
        <party>D</party>
        <state>CT</state>
        <middleName>B.</middleName>
        <district>1</district>
        <sponsorshipDate>2003-04-09</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>R000573</bioguideId>
        <fullName>Rep. Ross, Mike [D-AR-4]</fullName>
        <firstName>MIKE</firstName>
        <lastName>ROSS</lastName>
        <party>D</party>
        <state>AR</state>
        <district>4</district>
        <sponsorshipDate>2003-04-09</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>K000009</bioguideId>
        <fullName>Rep. Kaptur, Marcy [D-OH-9]</fullName>
        <firstName>MARCY</firstName>
        <lastName>KAPTUR</lastName>
        <party>D</party>
        <state>OH</state>
        <district>9</district>
        <sponsorshipDate>2003-04-10</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>I000057</bioguideId>
        <fullName>Rep. Israel, Steve [D-NY-2]</fullName>
        <firstName>STEVE</firstName>
        <lastName>ISRAEL</lastName>
        <party>D</party>
        <state>NY</state>
        <district>2</district>
        <sponsorshipDate>2003-04-10</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>F000392</bioguideId>
        <fullName>Rep. Frost, Martin [D-TX-24]</fullName>
        <firstName>MARTIN</firstName>
        <lastName>FROST</lastName>
        <party>D</party>
        <state>TX</state>
        <district>24</district>
        <sponsorshipDate>2003-04-29</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>N000147</bioguideId>
        <fullName>Del. Norton, Eleanor Holmes [D-DC-At Large]</fullName>
        <firstName>ELEANOR</firstName>
        <lastName>NORTON</lastName>
        <party>D</party>
        <state>DC</state>
        <middleName>HOLMES</middleName>
        <district>0</district>
        <sponsorshipDate>2003-04-29</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001242</bioguideId>
        <fullName>Rep. Bishop, Timothy H. [D-NY-1]</fullName>
        <firstName>Timothy</firstName>
        <lastName>Bishop</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>H.</middleName>
        <district>1</district>
        <sponsorshipDate>2003-04-29</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M001137</bioguideId>
        <fullName>Rep. Meeks, Gregory W. [D-NY-6]</fullName>
        <firstName>GREGORY</firstName>
        <lastName>MEEKS</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>W.</middleName>
        <district>6</district>
        <sponsorshipDate>2003-05-20</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Auctions</name>
        </item>
        <item>
          <name>Civil Rights and Liberties, Minority Issues</name>
        </item>
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        <item>
          <name>Energy</name>
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        <item>
          <name>Families</name>
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        <item>
          <name>Federal employees</name>
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        <item>
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        </item>
        <item>
          <name>Fishing</name>
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        <item>
          <name>Foreign Trade and International Finance</name>
        </item>
        <item>
          <name>Foreign corporations</name>
        </item>
        <item>
          <name>Government Operations and Politics</name>
        </item>
        <item>
          <name>Government contractors</name>
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        <item>
          <name>Income tax</name>
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          <name>Indian lands</name>
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        <item>
          <name>Injunctions</name>
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        <item>
          <name>Interest</name>
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        <item>
          <name>Investments</name>
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          <name>Investors</name>
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          <name>Jurisdiction</name>
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        <item>
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        <item>
          <name>Law</name>
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        <item>
          <name>Legal fees</name>
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          <name>Liens</name>
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          <name>Limitation of actions</name>
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          <name>Loans</name>
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        <item>
          <name>Losses</name>
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          <name>Partnerships</name>
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        <item>
          <name>Profit</name>
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        <item>
          <name>Right of privacy</name>
        </item>
        <item>
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        </item>
        <item>
          <name>Sports and Recreation</name>
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        <item>
          <name>Stockholders</name>
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        <item>
          <name>Stocks</name>
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          <name>Tax evasion</name>
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        <item>
          <name>Tax exemption</name>
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        <item>
          <name>Tax penalties</name>
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        <item>
          <name>Tax preparers</name>
        </item>
        <item>
          <name>Tax refunds</name>
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        <item>
          <name>Tax returns</name>
        </item>
        <item>
          <name>Tax shelters</name>
        </item>
        <item>
          <name>Tax-exempt organizations</name>
        </item>
        <item>
          <name>Taxpayers</name>
        </item>
        <item>
          <name>Terrorism</name>
        </item>
        <item>
          <name>Unemployment insurance</name>
        </item>
        <item>
          <name>User charges</name>
        </item>
        <item>
          <name>Welfare eligibility</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2003-04-08</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2006-11-28T17:35:40Z</updateDate>
        <text><![CDATA[Taxpayer and Fairness Protection Act of 2003 - Amends the Internal Revenue Code to revise various abusive tax shelter provisions, including: (1) clarification of the economic substance doctrine; and (2) imposition of new, and revision of existing, tax shelter-related penalties.<p>Provides for the prevention of corporate expatriation to avoid U.S. income tax.<p>Revises provisions respecting: (1) the earned income tax credit; (2) specified penalties and interest, including estimated tax penalty and interest; (3) collection procedures; (4) Internal Revenue Service (IRS) employee misconduct; (5) Tax Court authority and jurisdiction; (6) family business; (6) suspension of tax-exempt status for terrorist organizations; (7) confidentiality and disclosure; and (8) IRS user fees.<p>Authorizes grants for low-income return preparation clinics.<p>Amends the Temporary Extended Unemployment Compensation Act of 2002 with respect to the applicability of Federal-State unemployment assistance agreements.]]></text>
      </summary>
    </summaries>
    <title>Taxpayer and Fairness Protection Act of 2003</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>Taxpayer and Fairness Protection Act of 2003</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To provide balanced taxpayer protections in tax administrations, including elimination of abusive tax strategies, simplification of the earned income tax credit, and taxpayer protections.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Taxpayer and Fairness Protection Act of 2003</title>
      </item>
    </titles>
    <textVersions>
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        <type>Introduced in House</type>
        <date>2003-04-08T04:00:00Z</date>
        <formats/>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2003-04-08</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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