3.0.0 1677 2023-01-11T19:50:26Z 2023-01-11T19:50:26Z House H HR 2007-03-26 110 ssfi00 Finance Committee Senate Standing Referred to 2007-04-18T19:18:57Z hswm00 Ways and Means Committee House Standing Reported by 2007-04-16T19:20:02Z Markup by 2007-03-28T14:11:05Z Referred to 2007-03-26T16:31:25Z H. Rept. 110-84 2007-04-18 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2007-04-17 18:31:13 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2007-04-17 18:31:12 On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 407 - 7 (Roll no. 214). (text: CR H3417-3419) Floor H37300 2 House floor actions 214 https://clerk.house.gov/evs/2007/roll214.xml House 110 2007-04-17T22:31:12Z 1 2007-04-17 18:31:12 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): 407 - 7 (Roll no. 214).(text: CR H3417-3419) Floor 8000 9 Library of Congress 214 https://clerk.house.gov/evs/2007/roll214.xml House 110 2007-04-17T22:31:12Z 1 2007-04-17 18:07:11 Considered as unfinished business. (consideration: CR H3435-3436) Floor H30000 2 House floor actions 2007-04-17 14:04:49 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. Floor H37220 2 House floor actions 2007-04-17 13:30:14 DEBATE - The House proceeded with forty minutes of debate on H.R. 1677. Floor H8D000 2 House floor actions 2007-04-17 13:30:12 Considered under suspension of the rules. (consideration: CR H3417-3423) Floor H30000 2 House floor actions 2007-04-17 13:29:55 Mr. Lewis (GA) moved to suspend the rules and pass the bill, as amended. Floor H30300 2 House floor actions 2007-04-16 Placed on the Union Calendar, Calendar No. 49. Calendars H12410 2 House floor actions U00049 2007-04-16 Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-84. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2007-04-16 Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-84. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2007-03-28 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported (Amended) by Voice Vote. Committee 2007-03-28 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2007-03-26 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2007-03-26 Introduced in House IntroReferral Intro-H 9 Library of Congress 2007-03-26 Introduced in House IntroReferral 1000 9 Library of Congress R000053 Rep. Rangel, Charles B. [D-NY-15] CHARLES RANGEL D NY B. 15 N L000287 Rep. Lewis, John [D-GA-5] JOHN LEWIS D GA 5 2007-03-26 True 2007-04-13T04:00:00Z H.R. 1677, Taxpayer Protection Act http://www.cbo.gov/publication/18561 <p>Cost estimate for the bill as ordered reported by the House Committee on Ways and Means on March 28, 2007</p> 2007-04-13T04:00:00Z H.R. 1677, Taxpayer Protection Act https://www.cbo.gov/publication/18561 Cost estimate for the bill as ordered reported by the House Committee on Ways and Means on March 28, 2007 Taxation Aliens Checks Civil Rights and Liberties, Minority Issues Civil actions and liability Commerce Congressional reporting requirements Crime and Law Enforcement Department of the Treasury Earned income tax credit Electronic government information Families Finance and Financial Sector Financial services Foreign Trade and International Finance Foreign corporations Fraud Government Operations and Politics Government paperwork Government publicity Identity theft Income tax Individual retirement accounts Inspectors general Interest Internet Joint ventures Labor and Employment Law Limitation of actions Loans Married people Mass media Names Prisoners Property tax Right of privacy Right of property Science, Technology, Communications Self-employed Signs and symbols Social Welfare Tax administration Tax evasion Tax exemption Tax liens Tax penalties Tax refunds Tax returns Taxpayers Usury Web sites Welfare eligibility Withholding tax Taxation 00 2007-03-26 Introduced in House 2007-04-18T20:48:14Z Taxpayer Protection Act of 2007 - Amends the Internal Revenue Code to: (1) allow married couples filing a joint tax return to conduct their business activities as a qualified joint venture; (2) require the Secretary of the Treasury to notify a taxpayer of any unauthorized use of such taxpayer's identity (i.e., suspected identity theft); (3) extend from nine months to two years the period for return by the Internal Revenue Service (IRS) of property which has been wrongfully levied and for bringing a civil action for wrongful levy; (4) allow taxpayers to recontribute to their individual retirement accounts, without penalty or limitation, amounts that were wrongfully levied by the IRS; (5) allow the IRS to use any means of mass communication (e.g., the Internet) to publish unclaimed refund amounts; (6) prohibit the Secretary from allowing the payment of taxpayer refunds to any refund anticipation loan business whose business practices are predatory; and (7) require the Secretary to notify certain taxpayers of their eligibility for the earned income credit.

Expands the prohibition against the misuse of Department of the Treasury names and symbols to the use of such names and symbols on an Internet domain address.

]]> 36 2007-04-17 Passed House amended 2007-04-19T18:39:48Z Taxpayer Protection Act of 2007 - Amends Internal Revenue Code provisions relating to tax administration and taxpayer protections.

(Sec. 2) Allows married couples who file a joint tax return to elect to conduct their business activities as a qualified joint venture without being treated as a partnership. Defines "qualified joint venture" as a trade or business entity in which the only members are a husband and wife who materially participate in such venture. Allows participating spouses to conduct their individual business activities as sole proprietors and divides their items of income and expense in accordance with their respective interests in such venture.

(Sec. 3) Requires the Secretary of the Treasury to notify a taxpayer of: (1) any unauthorized use of such taxpayer's identity (suspected identity theft) which the Secretary uncovers during an investigation of false statements or tax returns; and (2) any criminal charges brought against an individual who is using the identity of such taxpayer.

(Sec. 4) Extends from nine months to two years the period in which the Internal Revenue Service (IRS) may return property that has been wrongfully levied and for bringing a civil action for wrongful levy.

(Sec. 5) Allows taxpayers to recontribute to their individual retirement accounts (IRAs), without penalty or limitation, amounts that were wrongfully levied by the IRS. Requires the IRS to pay interest on IRA amounts that were wrongfully seized.

(Sec. 6) Allows the IRS to use any means of mass communication (e.g., the Internet) to publish unclaimed refund amounts.

(Sec. 7) Prohibits the Secretary from allowing the payment of taxpayer refunds to any refund anticipation loan business whose business practices are predatory.

(Sec. 8) Expands the prohibitions against the misuse of Department of the Treasury names and symbols to the use of such names and symbols on an Internet domain address.

(Sec. 9) Requires the Secretary to notify in writing certain taxpayers who may be eligible for the earned income credit of their eligibility for such credit.

(Sec. 10) Sets forth an alternative procedure for furnishing a non-foreign affidavit in connection with the sale of a U.S. real property interest (USRPI) and the exemption from withholding of tax requirements. Allow a transferor of a USRPI to furnish a non-foreign affidavit to a qualified substitute (i.e., a person responsible for closing the transaction involving a USRPI or the transferee's agent). Denies an exemption from withholding of tax requirements if the qualified substitute or a transferee has actual knowledge that the non-foreign affidavit is false.

(Sec. 11) Authorizes the Secretary to disclose to the head of the Federal Bureau of Prisons any return information of a federal inmate whom the Secretary has determined may have filed or facilitated the filing of a false tax return. Terminates the authority of the Secretary to make such disclosures after December 31, 2010. Requires the Inspector General for Tax Administration of the Department of the Treasury to report to Congress on the implementation of such disclosure authority.

(Sec. 12) Increases the penalty for tendering a bad check or money order for payment of taxes.

]]> Taxpayer Protection Act of 2007 Official Title as Introduced To amend the Internal Revenue Code of 1986 to enhance taxpayer protections and outreach. Introduced in House IH Display Title Taxpayer Protection Act of 2007 Short Titles as Introduced Taxpayer Protection Act of 2007 Short Titles as Reported to House Taxpayer Protection Act of 2007 H House Short Titles as Passed House Taxpayer Protection Act of 2007 H House Referred in Senate 2007-04-18T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr1677rfs/xml/BILLS-110hr1677rfs.xml Engrossed in House 2007-04-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr1677eh/xml/BILLS-110hr1677eh.xml Reported in House 2007-04-16T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr1677rh/xml/BILLS-110hr1677rh.xml Introduced in House 2007-03-26T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr1677ih/xml/BILLS-110hr1677ih.xml 2007-04-18 Received in the Senate and Read twice and referred to the Committee on Finance. 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.