[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4297 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4297

 To amend chapter 8 of title 5, United States Code, popularly known as 
  the Congressional Review Act, to treat as major rules certain rules 
promulgated by the Internal Revenue Service that result in increases in 
                           Federal revenues.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 22, 1998

 Mr. McIntosh introduced the following bill; which was referred to the 
 Committee on the Judiciary, and in addition to the Committee on Ways 
 and Means, for a period to be subsequently determined by the Speaker, 
 in each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
 To amend chapter 8 of title 5, United States Code, popularly known as 
  the Congressional Review Act, to treat as major rules certain rules 
promulgated by the Internal Revenue Service that result in increases in 
                           Federal revenues.

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

SECTION 1. AMENDMENT TO DEFINITION OF MAJOR RULE IN CONGRESSIONAL 
              REVIEW ACT.

    Section 804(2) of title 5, United States Code, is amended--
            (1) in subparagraph (B) by striking ``or'' after the 
        semicolon at the end;
            (2) in subparagraph (C) by striking the period and 
        inserting ``; or''; and
            (3) by inserting after subparagraph (C) the following:
            ``(D) in the case of a rule promulgated by the Internal 
        Revenue Service, any net increase in Federal revenues over--
                    ``(i) the amount of Federal revenues collected 
                under tax collection practices in effect immediately 
                before the rule is promulgated, or
                    ``(ii) the amount of Federal revenues anticipated 
                on the date of the enactment of the statute under which 
                the rule is promulgated.''.
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