3.0.0 5719 2022-02-03T05:21:10Z 2022-02-03T05:21:10Z House H HR 2008-04-08 110 ssfi00 Finance Committee Senate Standing Referred to 2008-04-16T18:53:04Z hswm00 Ways and Means Committee House Standing Reported by 2008-04-14T23:30:31Z Markup by 2008-04-09T13:32:22Z Referred to 2008-04-08T16:30:50Z H. Rept. 110-584,Part 2 H. Rept. 110-584 To amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers. 110 4318 HR 2007-12-06 Referred to the House Committee on Ways and Means. Related bill CRS Elderly Care Tax Act of 2008 110 5703 HR 2008-04-03 Referred to the House Committee on Ways and Means. Related bill CRS A bill to amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers. 110 2851 S 2008-04-14 Read twice and referred to the Committee on Finance. Related bill CRS Providing for consideration of the bill (H.R. 5719) to amend the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, assist low-income taxpayers, and for other purposes. 110 1102 HRES 2008-04-15 Motion to reconsider laid on the table Agreed to without objection. 16:20:46 Procedurally-related House 2008-04-16 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2008-04-15 18:34:37 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2008-04-15 18:34:36 On passage Passed by recorded vote: 238 - 179 (Roll no. 190). (text: CR H2307-2310) Floor H37100 2 House floor actions 190 https://clerk.house.gov/evs/2008/roll190.xml House 110 2008-04-15T22:34:36Z 2 2008-04-15 18:34:36 Passed/agreed to in House: On passage Passed by recorded vote: 238 - 179 (Roll no. 190).(text: CR H2307-2310) Floor 8000 9 Library of Congress 190 https://clerk.house.gov/evs/2008/roll190.xml House 110 2008-04-15T22:34:36Z 2 2008-04-15 18:21:31 On motion to recommit with instructions Failed by the Yeas and Nays: 210 - 210 (Roll no. 189). Floor H36110 2 House floor actions hswm00 Ways and Means Committee 189 https://clerk.house.gov/evs/2008/roll189.xml House 110 2008-04-15T22:21:31Z 2 2008-04-15 17:53:00 The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H2320) Floor H8A000 2 House floor actions 2008-04-15 17:42:30 DEBATE - The House proceeded with ten minutes of debate on the Herger motion to recommit with instructions. The instructions contained in the motion seek to add language to deny tax exempt interest with respect to bonds of sanctuary states and cities. Floor H8D000 2 House floor actions 2008-04-15 17:41:46 Mr. Herger moved to recommit with instructions to Ways and Means. (consideration: CR H2319-2321; text: CR H2319) Floor H36100 2 House floor actions hswm00 Ways and Means Committee 2008-04-15 17:41:00 The previous question was ordered pursuant to the rule. (consideration: CR H2319) Floor H35000 2 House floor actions 2008-04-15 16:33:03 DEBATE - The House proceeded with one hour of debate on H.R. 5719. Floor H8D000 2 House floor actions 2008-04-15 16:31:13 Rule provides for consideration of H.R. 5719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. Floor H8D000 2 House floor actions 2008-04-15 16:31:08 Considered under the provisions of rule H. Res. 1102. (consideration: CR H2307-2322) Floor H30000 2 House floor actions 2008-04-15 16:20:45 Rule H. Res. 1102 passed House. Floor H1L220 2 House floor actions 2008-04-14 Supplemental report filed by the Committee on Ways and Means, H. Rept. 110-584, Part II. Committee H12210 2 House floor actions hswm00 Ways and Means Committee 2008-04-14 Supplemental report filed by the Committee on Ways and Means, H. Rept. 110-584, Part II. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2008-04-14 19:11:08 Rules Committee Resolution H. Res. 1102 Reported to House. Rule provides for consideration of H.R. 5719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. Floor H1L210 2 House floor actions 2008-04-14 Placed on the Union Calendar, Calendar No. 362. Calendars H12410 2 House floor actions U00362 2008-04-14 Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-584, Part I. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2008-04-14 Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-584, Part I. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2008-04-09 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 17. Committee 2008-04-09 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2008-04-08 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2008-04-08 Introduced in House IntroReferral Intro-H 9 Library of Congress 2008-04-08 Introduced in House IntroReferral 1000 9 Library of Congress R000053 Rep. Rangel, Charles B. [D-NY-15] CHARLES RANGEL D NY B. 15 N M000404 Rep. McDermott, Jim [D-WA-7] JIM MCDERMOTT D WA 7 2008-04-08 True L000287 Rep. Lewis, John [D-GA-5] JOHN LEWIS D GA 5 2008-04-08 True P000422 Rep. Pomeroy, Earl [D-ND-At Large] EARL POMEROY D ND 0 2008-04-08 True E000287 Rep. Emanuel, Rahm [D-IL-5] Rahm Emanuel D IL 5 2008-04-08 True B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2008-04-08 True K000188 Rep. Kind, Ron [D-WI-3] RON KIND D WI 3 2008-04-08 True B001231 Rep. Berkley, Shelley [D-NV-1] SHELLEY BERKLEY D NV 1 2008-04-08 True C001038 Rep. Crowley, Joseph [D-NY-7] JOSEPH CROWLEY D NY 7 2008-04-08 True M001148 Rep. Meek, Kendrick B. [D-FL-17] Kendrick Meek D FL B. 17 2008-04-08 True E000288 Rep. Ellison, Keith [D-MN-5] Keith Ellison D MN 5 2008-04-08 True G000554 Rep. Giffords, Gabrielle [D-AZ-8] Gabrielle Giffords D AZ 8 2008-04-08 True H001039 Rep. Hall, John J. [D-NY-19] John Hall D NY J. 19 2008-04-08 True M001164 Rep. Mahoney, Tim [D-FL-16] Tim Mahoney D FL 16 2008-04-08 True W000799 Rep. Walz, Timothy J. [D-MN-1] Timothy Walz D MN J. 1 2008-04-08 True W000800 Rep. Welch, Peter [D-VT-At Large] Peter Welch D VT 0 2008-04-08 True J000284 Rep. Jones, Stephanie Tubbs [D-OH-11] STEPHANIE JONES D OH TUBBS 11 2008-04-08 True C000984 Rep. Cummings, Elijah E. [D-MD-7] ELIJAH CUMMINGS D MD E. 7 2008-04-14 False 2008-04-14T04:00:00Z H.R. 5719, Taxpayer Assistance and Simplification Act of 2008 http://www.cbo.gov/publication/19627 <p>Cost estimate for the bill as ordered reported by the House Committee on Ways and Means on April 9, 2008</p> 2008-04-14T04:00:00Z H.R. 5719, Taxpayer Assistance and Simplification Act of 2008 https://www.cbo.gov/publication/19627 Cost estimate for the bill as ordered reported by the House Committee on Ways and Means on April 9, 2008 Taxation Collection of accounts Commerce Congress Congressional reporting requirements Corporation taxes Crime and Law Enforcement Debit cards Department of the Treasury Earned income tax credit Economics and Public Finance Electronic funds transfers Finance and Financial Sector Fraud Government Operations and Politics Government contractors Government procurement Government publicity Government service contracts Governmental investigations Grants-in-aid Home care services Identity theft Income tax Internet Labor and Employment Law Loans Names Partnerships Science, Technology, Communications Searches and seizures Signs and symbols Social Welfare Tax auditing Tax deductions Tax exemption Tax liens Tax penalties Tax preparers Tax refunds Tax returns Taxpayers Volunteer workers Wireless communication Withholding tax Taxation 00 2008-04-08 Introduced in House 2008-04-11T20:22:03Z Taxpayer Assistance and Simplification Act of 2008 - Amends the Internal Revenue Code to: (1) modify penalty provisions for tax return preparers who take an unreasonable position in the preparation of a tax return causing an underpayment of tax; (2) eliminate certain restrictions on the tax deduction for employee use of cellular telephones; (3) exempt recipients of home care services from liability for employment taxes for payments made to home care service providers; (4) authorize the Secretary of the Treasury to make grants for volunteer income tax assistance programs; (5) require written notice to taxpayers of eligibility for the earned income tax credit; (6) place restrictions on information relating to refund anticipation loans; (7) require the Secretary to notify a taxpayer of any unauthorized use of such taxpayer's identity (suspected identity theft) uncovered during an tax investigation; (8) repeal the authority of the Internal Revenue Service (IRS) to enter into private debt collection contracts; (9) extend the period during which the IRS may return property seized in a wrongful tax levy; and (10) increase penalties for failures to provide correct tax information and to file partnership or S corporation tax returns.

Delays until 2012 the 3% withholding requirement on government payments to contractors providing goods and services.

Directs the Secretary of the Treasury to conduct a feasibility study on alternative means of delivering tax refunds.

Expands the prohibitions against the misuse of Department of the Treasury names and symbols to include misuse on an Internet domain address.

]]> 18 2008-04-14 Reported to House amended, Part I 2008-04-25T15:29:44Z Taxpayer Assistance and Simplification Act of 2008 - (Sec. 2) Amends the Internal Revenue Code to modify the standards for imposing penalties on tax return preparers for understatements of tax to require: (1) substantial authority for a position with respect to an item on a tax return if such position was not disclosed with the return; and (2) a reasonable basis for a position that was disclosed with the return.

Requires tax return preparers to have a reasonable belief that a position with respect to a tax shelter or a reportable transaction (a transaction having a potential for tax avoidance or evasion) will more likely than not be sustained on its merits.

(Sec. 3) Removes certain limitations on the tax deduction for employee use of cellular telephones.

(Sec. 4) Delays until 2012 the 3% withholding requirement on government payments to contractors providing goods and services.

(Sec. 5) Exempts recipients of home care services under federally-assisted state or local government home care programs for the elderly or disabled from payment of employment taxes for amounts paid to service providers. Imposes liability for payment of such taxes on the fiscal administrators of such programs.

(Sec. 6) Allows officers and employees of the Department of the Treasury to refer taxpayers for advice and assistance to federally-funded low-income taxpayer clinics.

(Sec. 7) Authorizes the Secretary of the Treasury to make grants to provide matching funds for volunteer income tax assistance programs. Increases to $10 million the annual amount the Secretary may allocate for grants to such programs.

(Sec. 8) Requires the Secretary to provide taxpayers with annual written notices of eligibility for the earned income tax credit.

(Sec. 9) Prohibits the Secretary from providing a debt indicator (notice of a tax refund offset) to businesses that provide refund anticipation loans and engage in predatory business practices with respect to such loans.

(Sec. 10) Directs the Secretary to conduct a feasibility study for delivering tax refunds on debit cards, prepaid cards, and other electronic means to facilitate refunds to individuals who do not have bank accounts.

(Sec. 11) 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 a wrongful levy.

(Sec. 12) 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. 13) Requires the Secretary to notify a taxpayer of: (1) any unauthorized use of such taxpayer's identity (suspected identity theft) which the Secretary uncovers during a tax investigation; and (2) any criminal charges brought against an individual who is using the identity of such taxpayer.

(Sec. 14) Repeals the authority of the IRS to enter into private debt collection contracts. Exempts contracts entered into before March 1, 2008, that are not renewed or extended after such date. Nullifies any contract entered into, extended, or renewed on or after such date.

(Sec. 15) Allows the IRS to use any means of mass communication (e.g., the Internet) to publish unclaimed tax refund amounts.

(Sec. 16) 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. 17) Sets forth a substantiation requirement for payments from a health savings account. Requires the trustee of a health savings account to report to the Secretary and the account beneficiary any unsubstantiated amount paid from an account for the preceding calendar year.

(Sec. 18) Amends the Internal Revenue Code and title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to treat certain foreign subsidiaries of U.S. companies performing services under a contract with the U.S. government as U.S. employers for purposes of Social Security and Medicare employment taxes.

(Sec. 19) Amends the Tax Increase Prevention and Reconciliation Act of 2005 to increase estimated tax payments for certain large corporations in the third quarter of 2013.

]]> 36 2008-04-15 Passed House amended 2008-04-25T15:30:04Z Taxpayer Assistance and Simplification Act of 2008 - (Sec. 2) Amends the Internal Revenue Code to modify the standards for imposing penalties on tax return preparers for understatements of tax to require: (1) substantial authority for a position with respect to an item on a tax return if such position was not disclosed with the return; and (2) a reasonable basis for a position that was disclosed with the return.

Requires tax return preparers to have a reasonable belief that a position with respect to a tax shelter or a reportable transaction (a transaction having a potential for tax avoidance or evasion) will more likely than not be sustained on its merits.

(Sec. 3) Removes certain limitations on the tax deduction for employee use of cellular telephones.

(Sec. 4) Delays until 2012 the 3% withholding requirement on government payments to contractors providing goods and services.

(Sec. 5) Exempts recipients of home care services under federally-assisted state or local government home care programs for the elderly or disabled from payment of employment taxes for amounts paid to service providers. Imposes liability for payment of such taxes on the fiscal administrators of such programs.

(Sec. 6) Allows officers and employees of the Department of the Treasury to refer taxpayers for advice and assistance to federally-funded low-income taxpayer clinics.

(Sec. 7) Authorizes the Secretary of the Treasury to make grants to provide matching funds for volunteer income tax assistance programs. Increases to $10 million the annual amount the Secretary may allocate for grants to such programs.

(Sec. 8) Requires the Secretary to provide taxpayers with annual written notices of eligibility for the earned income tax credit.

(Sec. 9) Prohibits the Secretary from providing a debt indicator (notice of a tax refund offset) to businesses that provide refund anticipation loans and engage in predatory business practices with respect to such loans.

(Sec. 10) Directs the Secretary to conduct a feasibility study for delivering tax refunds on debit cards, prepaid cards, and other electronic means to facilitate refunds to individuals who do not have bank accounts.

(Sec. 11) 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 a wrongful levy.

(Sec. 12) 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. 13) Requires the Secretary to notify a taxpayer of: (1) any unauthorized use of such taxpayer's identity (suspected identity theft) which the Secretary uncovers during a tax investigation; and (2) any criminal charges brought against an individual who is using the identity of such taxpayer.

(Sec. 14) Repeals the authority of the IRS to enter into private debt collection contracts. Exempts contracts entered into before March 1, 2008, that are not renewed or extended after such date. Nullifies any contract entered into, extended, or renewed on or after such date.

(Sec. 15) Allows the IRS to use any means of mass communication (e.g., the Internet) to publish unclaimed tax refund amounts.

(Sec. 16) 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. 17) Sets forth a substantiation requirement for payments from a health savings account. Requires the trustee of a health savings account to report to the Secretary and the account beneficiary any unsubstantiated amount paid from an account for the preceding calendar year.

(Sec. 18) Amends the Internal Revenue Code and title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to treat certain foreign subsidiaries of U.S. companies performing services under a contract with the U.S. government as U.S. employers for purposes of Social Security and Medicare employment taxes.

(Sec. 19) Amends the Tax Increase Prevention and Reconciliation Act of 2005 to increase estimated tax payments for certain large corporations in the third quarter of 2013.

(Sec. 20) Directs the Comptroller General to study and report to Congress on the use of distributions from health savings accounts.

]]> Taxpayer Assistance and Simplification Act of 2008 Short Titles as Introduced Taxpayer Assistance and Simplification Act of 2008 Short Titles as Reported to House Taxpayer Assistance and Simplification Act of 2008 H House Short Titles as Passed House Taxpayer Assistance and Simplification Act of 2008 H House Display Title Taxpayer Assistance and Simplification Act of 2008 Official Title as Introduced To amend the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, assist low-income taxpayers, and for other purposes. 990 110 HAMDT An amendment in the nature of a substitute considered as adopted pursuant to the provsions of H. Res. 1102. 2022-02-03T05:21:10Z Ways and Means Committee 2008-04-15T04:00:00Z House of Representatives 110 HR House H 5719 Taxpayer Assistance and Simplification Act of 2008 2022-02-03T05:21:10Z H. Res. 1102 https://www.congress.gov/bill/110th-congress/house-resolution/1102 2 2008-04-15 House amendment offered Floor 71000 9 Library of Congress Referred in Senate 2008-04-16T04:00:00Z Engrossed in House 2008-04-15T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr5719eh/xml/BILLS-110hr5719eh.xml Reported in House 2008-04-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr5719rh/xml/BILLS-110hr5719rh.xml Introduced in House 2008-04-08T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr5719ih/xml/BILLS-110hr5719ih.xml 2008-04-16 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.