[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4038 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4038

 To establish the National Commission on Reforming and Simplifying the 
                           Federal Tax Code.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 11, 1998

 Mr. Boswell introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To establish the National Commission on Reforming and Simplifying the 
                           Federal Tax Code.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Commission on Reforming and 
Simplifying the Federal Tax Code Act''.

SEC. 2. ESTABLISHMENT.

    There is established a commission to be known as the ``National 
Commission on Reforming and Simplifying the Federal Tax Code'' 
(hereafter in this Act referred to as the ``Commission'').

SEC. 3. DUTIES OF COMMISSION.

    The Commission shall--
            (1) conduct a study and investigation of the internal 
        revenue laws of the United States; and
            (2) make recommendations to reform and simplify such laws.

SEC. 4. MEMBERSHIP.

    (a) Number and Appointment.--The Commission shall be composed of 
nine members, of whom--
            (1) three members shall be appointed by the President;
            (2) two members shall be appointed by the Speaker of the 
        House of Representatives;
            (3) one member shall be appointed by the minority leader of 
        the House of Representatives;
            (4) two members shall be appointed by the majority leader 
        of the Senate; and
            (5) one member shall be appointed by the minority leader of 
        the Senate.
The members of the Commission shall consist of individuals who are of 
recognized standing and distinction and who possess a demonstrated 
capacity to discharge the duties imposed on the Commission. At least 
one of the members shall be appointed from individuals representing the 
interests of small business employers, at least one of the members 
shall be appointed from individuals representing the interests of 
farmers, and at least one of the members shall be appointed from 
individuals representing the interests of self-employed persons.
    (b) Political Affiliation.--Not more than five members appointed 
under subsection (a) may be of the same political party.
    (c) Terms.--
            (1) In general.--Each member shall be appointed for the 
        life of the Commission.
            (2) Vacancies.--Any member appointed to fill a vacancy 
        occurring before the expiration of the term for which the 
        member's predecessor was appointed shall be appointed only for 
        the remainder of that term. A member may serve after the 
        expiration of that member's term until a successor has taken 
        office. A vacancy in the Commission shall be filled in the 
        manner in which the original appointment was made.
    (d) Compensation.--Members of the Commission who are full-time 
officers or employees of the United States or Members of Congress may 
not receive additional pay, allowances, or benefits by reason of their 
service on the Commission.
    (e) Travel Expenses.--Each member shall receive travel expenses, 
including per diem in lieu of subsistence, in accordance with sections 
5702 and 5703 of title 5, United States Code.
    (f) Quorum.--A quorum shall consist of five members of the 
Commission, except that three members may conduct a hearing under 
section 6.
    (g) Chairman; Vice Chairman.--At the time of the appointment--
            (1) the Chairman of the Commission shall be designated by 
        the President; and
            (2) the Vice Chairman of the Commission shall be designated 
        by the President in consultation with the Speaker of the House 
        of Representatives and the majority leader of the Senate.
In the case of vacancy of the Chairmanship or Vice Chairmanship, 
another member of the Commission shall be appointed under paragraph (1) 
or (2), as the case may be.
    (h) Meetings.--The Commission shall meet at the call of the 
Chairman or a majority of its members. Meetings shall be held not less 
frequently than once in each calendar month which begins after a 
majority of the authorized membership of the Commission has first been 
appointed.

SEC. 5. DIRECTOR AND STAFF OF COMMISSION; EXPERTS AND CONSULTANTS.

    (a) Executive Director.--The Chairman shall appoint an executive 
director of the Commission. The executive director shall be paid the 
rate of basic pay for level V of the Executive Schedule.
    (b) Staff.--With the approval of the Commission, the executive 
director may appoint such personnel as the executive director considers 
appropriate.
    (c) Applicability of Civil Service Laws.--The staff of the 
Commission shall be appointed without regard to the provisions of title 
5, United States Code, governing appointments in the competitive 
service, and shall be paid without regard to the provisions of chapter 
51 and subchapter III of chapter 53 of such title (relating to 
classification and General Schedule pay rates).
    (d) Experts and Consultants.--With the approval of the Commission, 
the executive director may procure temporary and intermittent services 
under section 3109(b) of title 5, United States Code.
    (e) Physical Facilities.--The Administrator of General Services 
shall locate suitable office space for the operation of the Commission. 
The facilities shall serve as the headquarters of the Commission and 
shall include all necessary equipment and incidentals required for the 
proper functioning of the Commission.
    (f) Staff of Federal Agencies.--Upon request of the Commission, the 
head of any Federal department or agency may detail, on a reimbursable 
basis, any of the personnel of that department or agency to the 
Commission to assist it in carrying out its duties under this Act.

SEC. 6. POWERS OF COMMISSION.

    (a) Hearings and Sessions.--The Commission may, for the purpose of 
carrying out this Act, hold hearings, sit and act at times and places, 
take testimony, and receive evidence as the Commission considers 
appropriate. The Commission may administer oaths or affirmations to 
witnesses appearing before it.
    (b) Powers of Members and Agents.--Any member or agent of the 
Commission may, if authorized by the Commission, take any action which 
the Commission is authorized to take by this section.
    (c) Obtaining Official Data.--
            (1) In general.--The Commission may secure directly from 
        any department or agency of the United States information 
        necessary to enable it to carry out this Act. Upon request of 
        the Chairman of the Commission, the head of that department or 
        agency shall furnish that information to the Commission.
            (2) Restriction on disclosure of return information to 
        commission members.--No return, return information, or taxpayer 
        return information, as defined in section 6103(b) of the 
        Internal Revenue Code of 1986, may be disclosed to any member 
        of the Commission.
    (d) Mails.--The Commission may use the United States mails in the 
same manner and under the same conditions as other departments and 
agencies of the United States.
    (e) Administrative Support Services.--Upon the request of the 
Commission, the Administrator of General Services shall provide to the 
Commission, on a reimbursable basis, the administrative support 
services necessary for the Commission to carry out its responsibilities 
under this Act.
    (f) Subpoena Power.--
            (1) In general.--The Commission may issue subpoenas 
        requiring the attendance and testimony of witnesses and the 
        production of any evidence relating to any matter which the 
        Commission is empowered to investigate by this Act. The 
        attendance of witnesses and the production of evidence may be 
        required from any place within the United States at any 
        designated place of hearing within the United States.
            (2) Failure to obey a subpoena.--If a person refuses to 
        obey a subpoena issued under paragraph (1), the Commission may 
        apply to a United States district court for an order requiring 
        that person to appear before the Commission to give testimony, 
        produce evidence, or both, relating to the matter under 
        investigation. The application may be made within the judicial 
        district where the hearing is conducted or where that person is 
        found, resides, or transacts business. Any failure to obey the 
        order of the court may be punished by the court as civil 
        contempt.
            (3) Service of subpoenas.--The subpoenas of the Commission 
        shall be served in the manner provided for subpoenas issued by 
        a United States district court under the Federal Rules of Civil 
        Procedure for the United States district courts.
            (4) Service of process.--All process of any court to which 
        application is made under paragraph (2) may be served in the 
        judicial district in which the person required to be served 
        resides or may be found.
    (g) Immunity.--Except as provided in this subsection, a person may 
not be excused from testifying or from producing evidence pursuant to a 
subpoena on the ground that the testimony or evidence required by the 
subpoena may tend to incriminate or subject that person to criminal 
prosecution. A person, after having claimed the privilege against self-
incrimination, may not be criminally prosecuted by reason of any 
transaction, matter, or thing which that person is compelled to testify 
about or produce evidence relating to, except that the person may be 
prosecuted for perjury committed during the testimony or made in the 
evidence.

SEC. 7. REPORT.

    The Commission shall transmit a report to the President and the 
Congress not later than one year after the date on which all members of 
the Commission are first appointed. Such report shall contain a 
detailed statement of the findings and conclusions of the Commission, 
together with its recommendations for such legislation as the 
Commission considers appropriate.

SEC. 8. TERMINATION.

    The Commission shall terminate 30 days after submitting its report 
pursuant to section 7.

SEC. 9. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated such sums as may be 
necessary to carry out this Act.
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