3.0.0 3856 2023-01-11T13:29:36Z 2023-01-11T13:29:36Z House HR 2015-10-28 114 [Congressional Record Volume 161, Number 159 (Wednesday, October 28, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. RENACCI:H.R. 3856.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 1:The Congress shall have Power To lay and collect Taxes,Duties, Imposts and Excises, to pay the Debts and provide forthe common Defence and general Welfare of the United States;but all Duties, Imposts and Excises shall be uniformthroughout the United States.Article 1, Section 8, Clause 18:To make all Laws which shall be necessary and proper forcarrying into Execution the foregoing Powers, and all otherPowers vested by this Constitution in the Government of theUnited States, or in any Department or Officer thereof.____________________[Page H7332]]]> hswm00 Ways and Means Committee House Standing Referred to 2015-10-28T14:02:40Z Consolidated Appropriations Act, 2016 114 2029 HR 2015-12-18 Became Public Law No: 114-113. Related bill CRS 2015-10-28 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2015-10-28 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-10-28 Introduced in House IntroReferral 1000 9 Library of Congress R000586 Rep. Renacci, James B. [R-OH-16] James Renacci R OH B. 16 N C001083 Rep. Carney, John C., Jr. [D-DE-At Large] John Carney D DE C. 0 2015-10-28 True M001158 Rep. Marchant, Kenny [R-TX-24] Kenny Marchant R TX 24 2015-11-02 False P000608 Rep. Peters, Scott H. [D-CA-52] Scott Peters D CA H. 52 2015-11-03 False P000096 Rep. Pascrell, Bill, Jr. [D-NJ-9] WILLIAM PASCRELL D NJ J. 9 2015-11-03 False K000381 Rep. Kilmer, Derek [D-WA-6] Derek Kilmer D WA 6 2015-11-18 False B001275 Rep. Bucshon, Larry [R-IN-8] Larry Bucshon R IN 8 2015-12-10 False M001181 Rep. Meehan, Patrick [R-PA-7] Patrick Meehan R PA 7 2015-12-16 False A000369 Rep. Amodei, Mark E. [R-NV-2] Mark Amodei R NV E. 2 2015-12-16 False B001269 Rep. Barletta, Lou [R-PA-11] Lou Barletta R PA 11 2015-12-16 False R000602 Rep. Rice, Kathleen M. [D-NY-4] Kathleen Rice D NY M. 4 2015-12-17 False K000376 Rep. Kelly, Mike [R-PA-3] Mike Kelly R PA 3 2015-12-17 False Taxation Tax administration and collection, taxpayers Taxation 00 2015-10-28 Introduced in House 2015-12-11T14:53:52Z Information Reporting Simplification Act of 2015

This bill amends the Internal Revenue Code, with respect to penalties for filing erroneous tax returns, to set forth a safe harbor rule for errors on tax information returns and payee statements. If any such return or statement has one or more incorrect dollar amounts, but no single amount in error differs from the correct amount by more than $100, and no single amount reported for tax withheld on any information return differs from the correct amount by more than $25, then no correction shall be required and such return or statement shall be treated as having been filed with all of the correct required information.

]]> Information Reporting Simplification Act of 2015 Display Title Information Reporting Simplification Act of 2015 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide a safe harbor for de minimis errors on information returns and payee statements. Introduced in House IH Short Titles as Introduced Information Reporting Simplification Act of 2015 Introduced in House 2015-10-28T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr3856ih/xml/BILLS-114hr3856ih.xml 2015-10-28 Referred to the House Committee on Ways and Means. 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.