[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H. Con. Res. 85 Introduced in House (IH)]







106th CONGRESS
  1st Session
H. CON. RES. 85

Expressing the sense of Congress that the Internal Revenue Code of 1986 
  should be reformed by April 15, 2002, in a manner that protects the 
Social Security and Medicare Trust Funds, that is revenue neutral, and 
         that results in a fair and less complicated tax code.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 14, 1999

  Mr. Boyd (for himself, Mr. Stenholm, Mr. Etheridge, Mr. Tanner, Mr. 
Minge, and Mrs. Thurman) submitted the following concurrent resolution; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                         CONCURRENT RESOLUTION


 
Expressing the sense of Congress that the Internal Revenue Code of 1986 
  should be reformed by April 15, 2002, in a manner that protects the 
Social Security and Medicare Trust Funds, that is revenue neutral, and 
         that results in a fair and less complicated tax code.

    Resolved by the House of Representatives (the Senate concurring),

SECTION 1. FINDINGS.

    The Congress finds that--
            (1) the Internal Revenue Code of 1986 is too complicated 
        for the average citizen to understand;
            (2) honest taxpayers spend millions of dollars and 
        countless hours completing tax forms; and
            (3) the Internal Revenue Code of 1986 is riddled with 
        loopholes that benefit special interests at the expense of 
        other taxpayers.

SEC. 2. REFORM OF TAX CODE.

    (a) Deadline.--It is the sense of the Congress that the Internal 
Revenue Code of 1986 should be reformed not later than April 15, 2002.
    (b) Guidelines.--In developing a new tax code, the following 
guidelines should be used:
            (1) Reform of the Internal Revenue Code of 1986 must ensure 
        adequate funding of the Federal Old-Age and Survivors Insurance 
        Trust Fund, the Federal Disability Insurance Trust Fund, and 
        the Federal Hospital Insurance Trust Fund for current 
        recipients and future retirees.
            (2) Such reform must result in a tax code that is revenue 
        neutral. No changes should be made that would result in deficit 
        spending.
            (3) Such reform must result in a tax code that is fair. All 
        Americans should be treated fairly under a new tax code.
            (4) Such reform should promote economic growth by 
        encouraging savings and investment.
            (5) Such reform must result in a tax code that is less 
        complicated. It should take less time for the average American 
        to complete his tax return under a new tax code than is 
        required under the Internal Revenue Code of 1986.
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