3.0.0 8700 2023-01-11T13:44:28Z 2023-01-11T13:44:28Z House HR 2020-10-27 116 [Congressional Record Volume 166, Number 185 (Tuesday, October 27, 2020)][House][Pages H5711-H5712]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. VELA:H.R. 8700.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 18: The Congress shall havePower To make all Laws[[Page H5712]]which shall be necessary and proper for carrying intoExecution the foregoing Powers, and all other Powers vestedby this Constitution in the Government of the United States,or in any Department or Officer thereof.]]> hswm00 Ways and Means Committee House Standing Referred to 2020-10-27T14:03:05Z 2020-10-27 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2020-10-27 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-10-27 Introduced in House IntroReferral 1000 9 Library of Congress V000132 Rep. Vela, Filemon [D-TX-34] Filemon Vela D TX 34 N Taxation Administrative remedies Appropriations Crime victims Department of the Treasury Disability and paralysis Employee benefits and pensions Executive agency funding and structure Fraud offenses and financial crimes Income tax credits Internal Revenue Service (IRS) Poverty and welfare assistance Public contracts and procurement Tax administration and collection, taxpayers Wages and earnings Taxation 00 2020-10-27 Introduced in House 2020-12-03T14:53:29Z John Lewis Taxpayer Protection Act

This bill sets forth provisions for the protection of taxpayers from abusive tax collection practices and provides other protections for low-income taxpayers.

Specifically, it

  • repeals the authority for private sector tax collection contracts,
  • allows an exclusion from gross income for income attributable to the discharge of taxpayer indebtedness,
  • repeals the suspension of the statute of limitations during a pending application for taxpayer assistance orders,
  • restricts tax levies on tax-exempt retirement plans,
  • suspends tax levies on taxpayers during periods of financial disability,
  • repeals the partial payment requirement for submitting offers in compromise of tax liabilities,
  • requires the Internal Revenue Service to provide notice to taxpayers of eligibility for the earned income tax credit and refunds of such credit,
  • authorizes the Department of the Treasury to regulate and sanction income tax preparers, and
  • increases funding for low-income taxpayer clinics and taxpayer services.
]]> John Lewis Taxpayer Protection Act Display Title John Lewis Taxpayer Protection Act Short Title(s) as Introduced John Lewis Taxpayer Protection Act Introduced in House IH Official Title as Introduced To amend the Internal Revenue Code of 1986 to reduce taxpayer burdens and enhance taxpayer protections, and for other purposes. Introduced in House IH Introduced in House 2020-10-27T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr8700ih/xml/BILLS-116hr8700ih.xml 2020-10-27 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.