3.0.0 753 2023-01-15T23:33:14Z 2023-01-15T23:33:14Z Senate S S 2003-04-01 108 ssfi00 Finance Committee Senate Standing Reported by 2003-05-05T23:07:04Z Markup by 2003-04-02T23:09:40Z Referred to 2003-04-01T20:36:56Z S. Rept. 108-42 2003-05-05 Senate Placed on Senate Legislative Calendar under General Orders. Calendar No. 84. Calendars 2003-05-05 ssfi00 Finance Committee Senate Committee on Finance. Reported by Senator Grassley without amendment. With written report No. 108-42. Committee 2003-05-05 Committee on Finance. Reported by Senator Grassley without amendment. With written report No. 108-42. Committee 14000 9 Library of Congress ssfi00 Finance Committee 2003-04-02 ssfi00 Finance Committee Senate Committee on Finance. Ordered to be reported without amendment favorably. Committee 2003-04-01 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2003-04-01 Sponsor introductory remarks on measure. (CR S4635-4636) IntroReferral B00100 9 Library of Congress 2003-04-01 Introduced in Senate IntroReferral 10000 9 Library of Congress H000338 Sen. Hatch, Orrin G. [R-UT] ORRIN HATCH R UT GRANT N B000780 Sen. Breaux, John B. [D-LA] JOHN BREAUX D LA BERLINGER 2003-04-01 True B000243 Sen. Baucus, Max [D-MT] MAX BAUCUS D MT SIEBEN 2003-04-01 True G000386 Sen. Grassley, Chuck [R-IA] Charles Grassley R IA E. 2003-04-01 True 2003-04-25T04:00:00Z S. 753, Tax Court Modernization Act http://www.cbo.gov/publication/14409 <p>Cost estimate for the bill as ordered reported by the Senate Committee on Finance on April 2, 2003</p> 2003-04-25T04:00:00Z S. 753, Tax Court Modernization Act https://www.cbo.gov/publication/14409 Cost estimate for the bill as ordered reported by the Senate Committee on Finance on April 2, 2003 Taxation Annuities Appellate procedure Civil service retirement Cost of living adjustments Due process of law Economics and Public Finance Education Finance and Financial Sector Government Operations and Politics Government employees' life insurance Higher education Insurance premiums Judges Judicial compensation Judicial tenure Labor and Employment Law Leave of absence Legal education Legal fees Magistrates Survivors' benefits Tax administration Tax courts Taxpayers Teacher salaries User charges Taxation 00 2003-04-01 Introduced in Senate 2006-11-28T17:35:40Z Permits the Tax Court to assign proceedings to decide small employment tax dispute cases to special trial judges.

Confirms that the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases.

Permits the Tax Court to charge up to a $60 fling fee in all cases commenced by the filing of a petition.

Permits the Tax Court to establish its own personnel management system and establishes system requirements.

Permits Tax Court practitioner fees to be used to provide services to pro se taxpayers.

Revises provisions concerning annuities for survivors of Tax Court judges.

Provides for FEGLI participation for Tax Court judges.

Authorizes payment of FEGLI premium increases for judges over age 65.

Entitles a judge employed by the Executive Branch before appointment to the Tax Court to a lump-sum payment for the balance of accrued annual leave on appointment to the Tax Court.

Permits Tax Court judges to participate in the Thrift Savings Plan, but prohibits agency contributions.

Exempts, from outside earned income limitations, compensation to retired judges for qualified teaching activities.

Permits the chief judge to appoint and reappoint magistrate judges (currently, special judges) of the Tax Court for eight year terms.

Permits magistrate judges to elect to participate in the Tax Court survivor annuity plan.

Establishes a retirement and annuity program for magistrate judges.

Makes special retirement annuity provisions for incumbent magistrate judges.

Establishes rules for the recall of retired magistrate judges.]]>

80 2003-05-05 Reported to Senate without amendment 2005-04-14T21:54:01Z (This measure has not been amended since it was introduced in the House on April 1, 2003. However, because action occurred on the measure, the summary has been expanded.)

Tax Court Modernization Act - Title I: Tax Court Procedure - (Sec. 101) Amends the Internal Revenue Code to limit jurisdiction over collection due process case appeals to the Tax Court. (Currently, if the Tax Court does not have jurisdiction of the underlying tax liability appeal is to a U.S. district court.)

(Sec. 102) Permits the Tax Court to assign proceedings to decide small (under $50,000) employment tax dispute cases to special trial judges.

(Sec. 103) Confirms that the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the U.S. district courts and the U.S. Court of Federal Claims.

(Sec. 104) Expands the authority of the Tax Court to charge up to a $60 filing fee to include all cases commenced by the filing of a petition.

(Sec. 105) Permits the Tax Court to establish its own personnel management system and establishes system requirements, including merit system and nondiscrimination requirements.

(Sec. 106) Permits Tax Court practitioner fees to be used to provide services to pro se taxpayers.

Title II: Tax Court Pension and Compensation - (Sec. 201) Revises provisions concerning annuities for survivors of Tax Court judges, including permitting the annuity payments for the survivors of assassinated judges with less than five years of service and Tax Court survivor annuity cost-of-living benefit increases based on Civil Service Retirement System increases.

(Sec. 203) Provides for FEGLI participation for Tax Court judges.

(Sec. 204) Authorizes payment of FEGLI premium increases for judges over age 65.

(Sec. 205) Entitles a judge employed by the Executive Branch before appointment to the Tax Court to a lump-sum payment for the balance of accrued annual leave on appointment to the Tax Court.

(Sec. 206) Permits Tax Court judges to participate in the Thrift Savings Plan, but prohibits agency contributions.

(Sec. 207) Exempts, from outside earned income limitations, compensation to retired judges for qualified teaching activities.

(Sec. 208) Revises provisions concerning special trial judges to permit the chief judge to appoint and reappoint magistrate judges (currently, special judges) of the Tax Court for eight year terms. Sets forth provisions concerning removal, salary, and leave.

(Sec. 209) Permits magistrate judges to elect to participate in the Tax Court survivor annuity plan.

(Sec. 210) Establishes a retirement and annuity program for magistrate judges.

(Sec. 211) Makes special retirement annuity provisions for incumbent magistrate judges.

(Sec. 212) Establishes rules for the recall of retired magistrate judges.]]>

Tax Court Modernization Act Display Title Tax Court Modernization Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide for the modernization of the United States Tax Court, and for other purposes. Introduced in Senate IS Short Titles as Introduced Tax Court Modernization Act Short Titles as Reported to Senate Tax Court Modernization Act S Senate Reported to Senate 2003-05-05T04:00:00Z Introduced in Senate 2003-04-01T05:00:00Z 2003-05-05 Placed on Senate Legislative Calendar under General Orders. Calendar No. 84. text/xml EN 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. Congressional Research Service, Library of Congress 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.