I 111th CONGRESS 2d Session H. R. 4994 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to reduce taxpayer burdens and enhance taxpayer protections, and for other purposes.
1.
Short title, etc
(a)
Short title
This Act may be cited as the Taxpayer Assistance Act of 2010. (b)
Amendment of Internal Revenue Code of 1986
Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c)
Table of contents
The table of contents of this Act is as follows: Sec. 1. Short title, etc. Title I—Cell Phones and Electronic Filing Sec. 101. Removal of cellular telephones and similar telecommunications equipment from listed property. Sec. 102. Electronic filing exemption for religious reasons. Sec. 103. Accelerate interest on refunds for returns filed electronically. Title II—Collection Sec. 201. Study on the effectiveness of collection alternatives. Sec. 202. Repeal of partial payment requirement on submissions of offers-in-compromise. Title III—Taxpayer Assistance and Protection Improvements Sec. 301. Referrals to Low-Income Taxpayer Clinics permitted. Sec. 302. Low-income taxpayer clinics. Sec. 303. EITC outreach. Sec. 304. Taxpayer notification of suspected identity theft. Sec. 305. Clarification of IRS unclaimed refund authority. Sec. 306. Study on delivery of tax refunds. Sec. 307. Study on timely processing and use of information returns. Sec. 308. Study on easing the burden of in-person tax payments. Title IV—Revenue Provisions Sec. 401. Expansion of bad check penalty to electronic payments. Sec. 402. Increase in information return penalties. Sec. 403. Budget compliance.
<enum>I</enum><header>Cell Phones and Electronic Filing</header> <section commented="no" id="H54BA35223CB04280B842CF7849F12F16"><enum>101.</enum><header>Removal of cellular telephones and similar telecommunications equipment from listed property</header> <subsection commented="no" id="HDE01836D63A249389774BBB90C61DF74"><enum>(a)</enum><header>In general</header><text>Subparagraph (A) of section 280F(d)(4) (defining listed property) is amended by adding <quote>and</quote> at the end of clause (iv), by striking clause (v), and by redesignating clause (vi) as clause (v).</text> </subsection> <subsection commented="no" id="HCCF654A1FB7F466492A5CE14079608B3"><enum>(b)</enum><header>Effective date</header><text>The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2009.</text> </subsection></section> <section id="HC7C7AE06E4FD40B1831F07ADADB4D9AD"><enum>102.</enum><header>Electronic filing exemption for religious reasons</header><text display-inline="no-display-inline">Paragraph (3) of section 6011(e) (relating to special rule for tax return preparers) is amended by adding at the end the following new subparagraph:</text> <quoted-block display-inline="no-display-inline" id="H8D9C1360D5994EFD909552F6115CA215" style="OLC"> <subparagraph id="HE2402207772645748A6E5F4B43CBF043"><enum>(D)</enum><header>Exemption for religious reasons</header><text display-inline="yes-display-inline">The Secretary may exempt from requirements under subparagraph (A) a tax return preparer who—</text> <clause id="H9984CE78021B4710B0FD6CB863D2CE14"><enum>(i)</enum><text>is a member of a recognized religious sect or division thereof, and</text> </clause> <clause id="HAB7B33784733409A925B196B8534DB06"><enum>(ii)</enum><text display-inline="yes-display-inline">is an adherent of established teachings or tenets that do not permit the use of magnetic media.</text> </clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </section> <section id="HF8245417C0FA440F80F827F963CE7AF9"><enum>103.</enum><header>Accelerate interest on refunds for returns filed electronically</header> <subsection id="H5B6C4A724C09466DA1FB1383FFD58D74"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (e) of section 6611 (relating to disallowance of interest on certain overpayments) is amended by adding at the end the following new paragraph:</text> <quoted-block display-inline="no-display-inline" id="H66C11AA865FC46648B381DDECA87318F" style="OLC"> <paragraph id="H146127C94C774AEFA4BE7B7148E0B049"><enum>(4)</enum><header>Special rule</header><text display-inline="yes-display-inline">In the case of any individual income tax return relating to income tax filed by electronic means, paragraph (1) shall be applied by substituting <quote>30 days</quote> for <quote>45 days</quote> each place it appears.</text> </paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H36C24037731442B9B39EC36448BC0514"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2011.</text> </subsection></section> <enum>II</enum><header>Collection</header> <section id="H19018003C5A645C9B259838A0D6C4BE4"><enum>201.</enum><header>Study on the effectiveness of collection alternatives</header> <subsection id="H0CA8D6F880604D34ABEB4C572156EFA6"><enum>(a)</enum><header>In general</header><text>The Secretary of the Treasury shall conduct a study to assess the effectiveness of collection alternatives, especially offers-in-compromise, on long-term tax compliance. Such a study shall analyze a group of taxpayers who applied for offers-in-compromise 5 or more years ago and compare the amount of revenue collected from the taxpayers whose offers were accepted with the amount of revenue collected from the taxpayers whose offers were rejected, and compare, among the taxpayers whose offers were rejected, the amount they offered with the amounts collected.</text> </subsection> <subsection id="HCD2481D0E91347948D285DBCB3E09C54"><enum>(b)</enum><header>Report</header><text>Not later than 1 year after the date of enactment of this Act, the Secretary of the Treasury shall submit a report to Congress containing the results of the study conducted under subsection (a).</text> </subsection></section> <section id="H1DDE99BEFBA1441A8300A87004AD4CB9"><enum>202.</enum><header>Repeal of partial payment requirement on submissions of offers-in-compromise</header> <subsection id="H542E14AD0EBC43D0A5A0163703F6B2B4"><enum>(a)</enum><header>In general</header><text>Section 7122 is amended by striking subsection (c) and by redesignating subsections (d), (e), (f), and (g) as subsection (c), (d), (e), and (f), respectively.</text> </subsection> <subsection id="H26062E909C2D401E9A2144CF71A5D576"><enum>(b)</enum><header>Conforming amendments</header> <paragraph id="H108B16F0B5454E0AA47ACBCA3387403F"><enum>(1)</enum><text display-inline="yes-display-inline">Paragraph (3) of section 7122(d) is amended—</text> <subparagraph id="HAFE29D69E61E4174BF691A5CFB0B05A0"><enum>(A)</enum><text>by inserting <quote>and</quote> at the end of the subparagraph (A),</text> </subparagraph> <subparagraph id="H364310A487B549B5B91E64DAE532F8CA"><enum>(B)</enum><text>by striking <quote>, and</quote> at the end of subparagraph (B) and inserting a period, and</text> </subparagraph> <subparagraph id="H9AAD071926C74B099E81F3892AC1D153"><enum>(C)</enum><text>by striking subparagraph (C).</text> </subparagraph></paragraph> <paragraph id="HB66E3DBD97FF45378D906C0637B738E6"><enum>(2)</enum><text>Subsection (f) of section 6159 is amended by striking <quote>section 7122(e)</quote> and inserting <quote>section 7122(d)</quote>.</text> </paragraph></subsection> <subsection id="HF01F71A150E64998B24738673882D334"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to offers submitted after the date of the enactment of this Act.</text> </subsection></section> <enum>III</enum><header>Taxpayer Assistance and Protection Improvements</header> <section display-inline="no-display-inline" id="H3E8C1F2787144E5BAD1811B8A768D028" section-type="subsequent-section"><enum>301.</enum><header>Referrals to Low-Income Taxpayer Clinics permitted</header> <subsection id="H401AA52860C44477AAB347D28DE280A7"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (c) of section 7526 is amended by adding at the end the following new paragraph:</text> <quoted-block display-inline="no-display-inline" id="HE35EF9132C7C4295AD81406E6CD9511C" style="OLC"> <paragraph id="HCDD3FE6355CD4DEA98FC477B94169D1C"><enum>(6)</enum><header>Treasury employees permitted to refer taxpayers to qualified low-income taxpayer clinics</header><text display-inline="yes-display-inline">Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may refer taxpayers for advice and assistance to qualified low-income taxpayer clinics receiving funding under this section.</text> </paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HE63B33F731584E108B77D78B2AF6E506"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to referrals made after the date of the enactment of this Act.</text> </subsection></section> <section display-inline="no-display-inline" id="H75D527700D8E43DD8D3CBEC9A316FF9B" section-type="subsequent-section"><enum>302.</enum><header>Low-income taxpayer clinics</header> <subsection id="HB87D286393FF49C7ADEADC5888026B86"><enum>(a)</enum><header>Increase in authorized grants</header><text display-inline="yes-display-inline">Paragraph (1) of section 7526(c) (relating to aggregate limitation) is amended by striking <quote>$6,000,000</quote> and inserting <quote>$20,000,000</quote>.</text> </subsection> <subsection id="HF430F942017D4C96BE42E6ACAB78361D"><enum>(b)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">Section 7526(c)(5) is amended by inserting <quote>qualified</quote> before <quote>low-income</quote>.</text> </subsection> <subsection id="H02655915B4334A55AD0E7E6AA6E246AA"><enum>(c)</enum><header>Effective Date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply with respect to grants made after the date of the enactment of this Act.</text> </subsection></section> <section display-inline="no-display-inline" id="HA9BCFAAC198E4E13979DDCEC4D710796" section-type="subsequent-section"><enum>303.</enum><header>EITC outreach</header> <subsection id="H4C937FC9B02D408A93F6E46B72C20285"><enum>(a)</enum><header>In general</header><text>Section 32 (relating to earned income) is amended by adding at the end the following new subsection:</text> <quoted-block id="HCDFB4422E9E842109E74B210F2F2D245" style="OLC"> <subsection id="H08A792D7ABA94208B3312B6F7F722264"><enum>(n)</enum><header>Notification of potential eligibility for credit and refund</header> <paragraph id="HDD5A72868EA349C8865916FEF91CCA42"><enum>(1)</enum><header>In general</header><text>To the extent possible and on an annual basis, the Secretary shall provide to each taxpayer who—</text> <subparagraph id="HBD8EFFA2052F4244B226A6411484C967"><enum>(A)</enum><text>for any preceding taxable year for which credit or refund is not precluded by section 6511, and</text> </subparagraph> <subparagraph id="HD91E33FFECC540D1945214A21E624BA7"><enum>(B)</enum><text>did not claim the credit under subsection (a) but may be allowed such credit for any such taxable year based on return or return information (as defined in section 6103(b)) available to the Secretary,</text> </subparagraph><continuation-text continuation-text-level="paragraph">notice that such taxpayer may be eligible to claim such credit and a refund for such taxable year.</continuation-text></paragraph> <paragraph id="H4D4776B98EDC4B56BD0532935F4FE9EA"><enum>(2)</enum><header>Notice</header><text>Notice provided under paragraph (1) shall be in writing and sent to the last known address of the taxpayer.</text> </paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HC9C2110DE0434809850E2144BCF22901"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall take effect on the date of the enactment of this Act.</text> </subsection></section> <section display-inline="no-display-inline" id="HEF81A9BEE8EE4621B3A6B2A6FB09EA6B" section-type="subsequent-section"><enum>304.</enum><header>Taxpayer notification of suspected identity theft</header> <subsection id="HFA74A7627BA54917BE6C52A35C160EF3"><enum>(a)</enum><header>In general</header><text>Chapter 77 (relating to miscellaneous provisions), as amended by this Act, is amended by adding at the end the following new section:</text> <quoted-block display-inline="no-display-inline" id="H495D759CDCED4FEABFF15649327188B2" style="OLC"> <section id="H54B5CCF9C6B3406893F2DAA68928D202"><enum>7529.</enum><header>Notification of suspected identity theft</header><text display-inline="no-display-inline">If, in the course of an investigation under the internal revenue laws, the Secretary determines that there was or may have been an unauthorized use of the identity of the taxpayer or a dependent of the taxpayer, the Secretary shall, to the extent permitted by law—</text> <paragraph id="H29238BEA4EBE4433AA144791C9BBE80C"><enum>(1)</enum><text>as soon as practicable and without jeopardizing such investigation, notify the taxpayer of such determination, and</text> </paragraph> <paragraph id="H38A76EF89D8447198D8EDC2B1264A2ED"><enum>(2)</enum><text>if any person is criminally charged by indictment or information with respect to such unauthorized use, notify such taxpayer as soon as practicable of such charge.</text> </paragraph></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="HE1AE0F701A9847FA8EDCE276DA552AB8"><enum>(b)</enum><header>Clerical amendment</header><text>The table of sections for chapter 77 is amended by adding at the end the following new item:</text> <quoted-block display-inline="no-display-inline" id="HA9F08C969EA64D3CA07D5DF5274D8169" style="OLC"> <toc container-level="quoted-block-container" idref="H495D759CDCED4FEABFF15649327188B2" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration"> <toc-entry idref="H54B5CCF9C6B3406893F2DAA68928D202" level="section">Sec. 7529. Notification of suspected identity theft.</toc-entry> </toc> <after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H3445B15FD0A14ABFB26B0CAB13D9B2C8"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to determinations made after the date of the enactment of this Act.</text> </subsection></section> <section display-inline="no-display-inline" id="H609374E62EA44D22A02E037F3BFBA210" section-type="subsequent-section"><enum>305.</enum><header>Clarification of IRS unclaimed refund authority</header><text display-inline="no-display-inline">Paragraph (1) of section 6103(m) (relating to tax refunds) is amended by inserting <quote>, and through any other means of mass communication,</quote> after <quote>media</quote>.</text> </section> <section id="H31016B277ED74088BF0748EFA57C0A79"><enum>306.</enum><header>Study on delivery of tax refunds</header> <subsection id="H65033877FDB84238B8D0FB0477C80325"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">The National Taxpayer Advocate shall conduct a study on the feasibility of delivering tax refunds on debit cards, prepaid cards, and other electronic means to assist individuals that do not have access to financial accounts or institutions.</text> </subsection> <subsection id="H428E8BA441344635A9BAA12608B43FBD"><enum>(b)</enum><header>Report</header><text>Not later than 1 year after the date of enactment of this Act, the National Taxpayer Advocate shall submit a report to Congress containing the results of the study conducted under subsection (a).</text> </subsection></section> <section id="HC548C6CAB5FC40A08D29F2E9F8BAD7B2"><enum>307.</enum><header>Study on timely processing and use of information returns</header> <subsection id="H8121210CAC2B4FDD9AD0127C7B26D850"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">The Secretary of the Treasury shall conduct a study on the administrative and legislative changes that would be needed to receive and process information returns before processing income tax returns.</text> </subsection> <subsection id="HBF8D74F6E1A340E59F8864B7475F742C"><enum>(b)</enum><header>Report</header><text>Not later than 1 year after the date of the enactment of this Act, the Secretary shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate containing the results of the study conducted under subsection (a), together with such recommendations as the Secretary considers necessary or appropriate for implementation of these changes.</text> </subsection></section> <section id="HC9E2DB82ADA8494B91C9333641657960"><enum>308.</enum><header>Study on easing the burden of in-person tax payments</header> <subsection id="HEFDBB36CFDB34571A471CC45F87FE058"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">The Secretary of the Treasury shall conduct a study on how to reduce the number of taxpayers making payments at IRS Taxpayer Assistance Centers. The report shall include an analysis of—</text> <paragraph id="H0CE3D0DF86634C6C9E304982B243E2A8"><enum>(1)</enum><text>whether the Federal Tax Deposit Coupon (Form 8109) could be expanded so that it can be used with all Federal tax deposits and payments, and</text> </paragraph> <paragraph id="H7C095C6DA7A048C1A654E5E99C18C6EA"><enum>(2)</enum><text>what current or new return filing, payment, and proof of payment options could be implemented to reduce the burden of in-person payments.</text> </paragraph></subsection> <subsection id="H628A8486FFE0452D8AB25899BA7C3125"><enum>(b)</enum><header>Report</header><text display-inline="yes-display-inline">Not later than 1 year after the date of the enactment of this Act, the Secretary shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate containing the results of the study conducted under subsection (a), together with such recommendations as the Secretary considers necessary or appropriate.</text> </subsection></section> <enum>IV</enum><header>Revenue Provisions</header> <section id="H9AC29F955DF546DABA838DA33B9EB35B"><enum>401.</enum><header>Expansion of bad check penalty to electronic payments</header> <subsection id="H2978E718F54043D0963CD7E964D67E34"><enum>(a)</enum><header>In general</header><text>Section 6657 (relating to bad checks) is amended by adding at the end the following: <quote>Except as otherwise provided by the Secretary, any authorization of a payment by commercially acceptable means (within the meaning of section 6311) shall be treated for purposes of this section in the same manner as a check.</quote>.</text> </subsection> <subsection commented="no" id="H603C9E699EB94982AEE56F941B430752"><enum>(b)</enum><header>Effective date</header><text>The amendment made by subsection (a) shall apply to authorizations of payments made after December 31, 2010.</text> </subsection></section> <section id="H89DE66F221D446F999F78D3E66F147D2"><enum>402.</enum><header>Increase in information return penalties</header> <subsection id="H633D94D665104E8F9C6D31C054CEB69A"><enum>(a)</enum><header>Failure To file correct information returns</header> <paragraph id="H13453721567B45AFB452ED330E2C803E"><enum>(1)</enum><header>In general</header><text>Subsections (a)(1), (b)(1)(A), and (b)(2)(A) of section 6721 are each amended by striking <quote>$50</quote> and inserting <quote>$100</quote>.</text> </paragraph> <paragraph id="H51D4718402C5468FBC6A71DFAC1340EA"><enum>(2)</enum><header>Aggregate annual limitation</header><text>Subsections (a)(1), (d)(1)(A), and (e)(3)(A) of section 6721 are each amended by striking <quote>$250,000</quote> and inserting <quote>$1,500,000</quote>.</text> </paragraph></subsection> <subsection id="H4A95D231A0B246CA8F9A319562D59D7E"><enum>(b)</enum><header>Reduction where correction within 30 days</header> <paragraph id="H6A42ABDB50274865A4E1F1573B38913F"><enum>(1)</enum><header>In general</header><text>Subparagraph (A) of section 6721(b)(1) is amended by striking <quote>$15</quote> and inserting <quote>$30</quote>.</text> </paragraph> <paragraph id="H038596685FAE4B99A92E515E03967D6B"><enum>(2)</enum><header>Aggregate annual limitation</header><text>Subsections (b)(1)(B) and (d)(1)(B) of section 6721 are each amended by striking <quote>$75,000</quote> and inserting <quote>$250,000</quote>.</text> </paragraph></subsection> <subsection id="HF906AAEB8A7F44998F027611CCCD8036"><enum>(c)</enum><header>Reduction where correction on or before August 1</header> <paragraph id="H06F141C53C4648D5AA58BF98672EB0A4"><enum>(1)</enum><header>In general</header><text>Subparagraph (A) of section 6721(b)(2) is amended by striking <quote>$30</quote> and inserting <quote>$60</quote>.</text> </paragraph> <paragraph id="HE2615D62248644DDB397A3F9CD287A54"><enum>(2)</enum><header>Aggregate annual limitation</header><text>Subsections (b)(2)(B) and (d)(1)(C) of section 6721 are each amended by striking <quote>$150,000</quote> and inserting <quote>$500,000</quote>.</text> </paragraph></subsection> <subsection id="HE9F9636750B346B4BDA8F236C2598637"><enum>(d)</enum><header>Aggregate annual limitations for persons with gross receipts of not more than $5,000,000</header><text>Paragraph (1) of section 6721(d) is amended—</text> <paragraph id="HA5E2CA14DB034F8C9031390E2BCBD9E0"><enum>(1)</enum><text>by striking <quote>$100,000</quote> in subparagraph (A) and inserting <quote>$500,000</quote>,</text> </paragraph> <paragraph id="HF65D2FCB495C4E4AAC9207804143EC14"><enum>(2)</enum><text>by striking <quote>$25,000</quote> in subparagraph (B) and inserting <quote>$75,000</quote>, and</text> </paragraph> <paragraph id="H792A1D589FD54F87B275580044A1076D"><enum>(3)</enum><text>by striking <quote>$50,000</quote> in subparagraph (C) and inserting <quote>$200,000</quote>.</text> </paragraph></subsection> <subsection id="H6FD23B67F73C442586A0001306F12FE2"><enum>(e)</enum><header>Penalty in case of intentional disregard</header><text>Paragraph (2) of section 6721(e) is amended by striking <quote>$100</quote> and inserting <quote>$250</quote>.</text> </subsection> <subsection id="H4AA36B6D9892474C93501FC8B6317EB5"><enum>(f)</enum><header>Adjustment for inflation</header><text>Section 6721 is amended by adding at the end the following new subsection:</text> <quoted-block id="HE450AFDF5A5240E7957AE14D8B8A43D2" style="OLC"> <subsection id="HDA1AA0B50C8F4C3ABE88F6BC9CFA93A1"><enum>(f)</enum><header>Adjustment for inflation</header> <paragraph id="H878881FB1B1246A6829A5673664AA57E"><enum>(1)</enum><header>In general</header><text>For each fifth calendar year beginning after 2012, each of the dollar amounts under subsections (a), (b), (d) (other than paragraph (2)(A) thereof), and (e) shall be increased by such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) determined by substituting <quote>calendar year 2011</quote> for <quote>calendar year 1992</quote> in subparagraph (B) thereof.</text> </paragraph> <paragraph id="H54D0EA9F8A31458087708A8CE8336761"><enum>(2)</enum><header>Rounding</header><text>If any amount adjusted under paragraph (1)—</text> <subparagraph id="H6715721642EB42CE9EEE8FDAB0CF7B4A"><enum>(A)</enum><text>is not less than $75,000 and is not a multiple of $500, such amount shall be rounded to the next lowest multiple of $500, and</text> </subparagraph> <subparagraph id="H7C40725F57CF4DA692C71A3C0B08DBFF"><enum>(B)</enum><text>is not described in subparagraph (A) and is not a multiple of $10, such amount shall be rounded to the next lowest multiple of $10.</text> </subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection> <subsection id="H78F9431F15194AD8883EEA1EFD4D3B19"><enum>(g)</enum><header>Effective date</header><text>The amendments made by this section shall apply with respect to information returns required to be filed on or after January 1, 2011.</text> </subsection></section> <section commented="no" display-inline="no-display-inline" id="H9BFD1A1BED7646A4821541E262EF7CBB" section-type="subsequent-section"><enum>403.</enum><header>Budget compliance</header><text display-inline="no-display-inline">The budgetary effects of this Act, for the purpose of complying with the Statutory Pay-As-You-Go Act of 2010, shall be determined by reference to the latest statement titled <quote>Budgetary Effects of PAYGO Legislation</quote> for this Act, submitted for printing in the Congressional Record by the Chairman of the Committee on the Budget of the House of Representatives, provided that such statement has been submitted prior to the vote on passage.</text> </section> Passed the House of Representatives April 14, 2010.Lorraine C. Miller,Clerk.