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  <version>3.0.0</version>
  <bill>
    <number>1450</number>
    <updateDate>2019-02-20T20:48:07Z</updateDate>
    <updateDateIncludingText>2019-02-24T00:06:08Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2011-04-08</introducedDate>
    <congress>112</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mrs. BACHMANN:H.R. 1450.Congress has the power to enact this legislation pursuantto the following:Article One, Section Eight, Clause One, wherein it states,``The Congress shall have Power To lay and collect Taxes,Duties, Imposts, and Excises, to pay the Debts and providefor the common Defence and general Welfare of the UnitedStates;''[Page H2571]</pre>]]></constitutionalAuthorityStatementText>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
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            <name>Referred to</name>
            <date>2011-04-08T14:00:32Z</date>
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    <actions>
      <item>
        <actionDate>2011-04-08</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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            <name>Ways and Means Committee</name>
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        <actionDate>2011-04-08</actionDate>
        <text>Introduced in House</text>
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        <actionDate>2011-04-08</actionDate>
        <text>Introduced in House</text>
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    <sponsors>
      <item>
        <bioguideId>B001256</bioguideId>
        <fullName>Rep. Bachmann, Michele [R-MN-6]</fullName>
        <firstName>Michele</firstName>
        <lastName>Bachmann</lastName>
        <party>R</party>
        <state>MN</state>
        <district>6</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>F000451</bioguideId>
        <fullName>Rep. Fitzpatrick, Michael G. [R-PA-8]</fullName>
        <firstName>Michael</firstName>
        <lastName>Fitzpatrick</lastName>
        <party>R</party>
        <state>PA</state>
        <middleName>G.</middleName>
        <district>8</district>
        <sponsorshipDate>2011-04-08</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Civil actions and liability</name>
        </item>
        <item>
          <name>Family relationships</name>
        </item>
        <item>
          <name>Tax administration and collection, taxpayers</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2011-04-08</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2011-05-12T14:34:45Z</updateDate>
        <text><![CDATA[ <p>Amends the Internal Revenue Code to permit the Secretary of the Treasury to grant a taxpayer equitable relief from liability for unpaid taxes incurred by a spouse (innocent spouse rule) without regard to any time limitation.</p>]]></text>
      </summary>
    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.</title>
    <titles>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.</title>
      </item>
      <item>
        <titleType>Display Title</titleType>
        <title>To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief.</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2011-04-08T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-112hr1450ih/xml/BILLS-112hr1450ih.xml</url>
          </item>
        </formats>
      </item>
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    <latestAction>
      <actionDate>2011-04-08</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <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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