[Congressional Record Volume 144, Number 54 (Tuesday, May 5, 1998)]
[Senate]
[Page S4366]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                          AMENDMENTS SUBMITTED

                                 ______
                                 

   THE INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998

                                 ______
                                 

                THOMPSON (AND FRIST) AMENDMENT NO. 2337

  (Ordered to lie on the table.)
  Mr. THOMPSON (for himself and Mr. Frist) submitted an amendment 
intended to be proposed by them to the bill (H.R. 2676) to amend the 
Internal Revenue Code of 1986 to restructure and reform the Internal 
Revenue Service, and for other purposes; as follows:

       On page 392, after line 24, add:

     SEC. 3714. CLARIFICATION OF STATE AUTHORITY TO TAX 
                   COMPENSATION PAID TO CERTAIN FEDERAL EMPLOYEES.

       (a) Fort Campbell.--
       (1) In general.--Chapter 4 of title 4, United States Code, 
     is amended by adding at the end the following:

     ``Sec. 115. Limitation on State authority to tax compensation 
       paid to individuals performing services at Fort Campbell, 
       Kentucky

       ``Pay and compensation paid to an individual for personal 
     services at Fort Campbell, Kentucky, shall be subject to 
     taxation by the State or any political subdivision thereof of 
     which such employee is a resident.''.
       (2) Conforming amendment.--The table of sections for 
     chapter 4 of title 4, United States Code, is amended by 
     adding at the end the following:

``115. Limitation on State authority to tax compensation paid to 
              individuals performing services at Fort Campbell, 
              Kentucky.''.

       (b) Facilities on the Columbia and Missouri Rivers.--
     Section 111 of title 4, United States Code, is amended--
       (1) by inserting ``(a) General Rule.--'' before ``The 
     United States'' the first place it appears, and
       (2) by adding at the end the following:
       ``(b) Treatment of Certain Federal Employees Employed at 
     Federal Hydroelectric Facilities Located on the Columbia 
     River.--Pay or compensation paid by the United States for 
     personal services as an employee of the United States at a 
     hydroelectric facility--
       ``(1) which is owned by the United States,
       ``(2) which is located on the Columbia River, and
       ``(3) portions of which are within the States of Oregon and 
     Washington,

     shall be subject to taxation by the State or any political 
     subdivision thereof of which such employee is a resident.
       ``(c) Treatment of Certain Federal Employees Employed at 
     Federal Hydroelectric Facilities Located on the Missouri 
     River.--Pay or compensation paid by the United States for 
     personal services as an employee of the United States at a 
     hydroelectric facility--
       ``(1) which is owned by the United States,
       ``(2) which is located on the Missouri River, and
       ``(3) portions of which are within the States of South 
     Dakota and Nebraska,

     shall be subject to taxation by the State or any political 
     subdivision thereof of which such employee is a resident.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to pay and compensation paid after the date of 
     the enactment of this Act.
                                 ______
                                 

                      BROWNBACK AMENDMENT NO. 2338

  (Ordered to lie on the table.)
  Mr. BROWNBACK submitted an amendment intended to be proposed by him 
to the bill (H.R. 2676) to amend the Internal Revenue Code of 1986 to 
restructure and reform the Internal Revenue Service, and for other 
purposes; as follows:

       At the appropriate place insert the following:

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Tax Code Termination Act''.

     SEC. 2. TERMINATION OF INTERNAL REVENUE CODE OF 1986.

       (a) In General.--No tax shall be imposed by the Internal 
     Revenue Code of 1986--
       (1) for any taxable year beginning after December 31, 2001, 
     and
       (2) in the case of any tax not imposed on the basis of a 
     taxable year, on any taxable event or for any period after 
     December 31, 2001.
       (b) Exception.--Subsection (a) shall not apply to taxes 
     imposed by--
       (1) chapter 2 of such Code (relating to tax on self-
     employment income),
       (2) chapter 21 of such Code (relating to Federal Insurance 
     Contributions Act), and
       (3) chapter 22 of such Code (relating to Railroad 
     Retirement Tax Act).

     SEC. 3. NEW FEDERAL TAX SYSTEM.

       (a) Structure.--The Congress hereby declares that any new 
     Federal tax system should be a simple and fair system that--
       (1) applies a low rate to all Americans,
       (2) provides tax relief for working Americans,
       (3) protects the rights of taxpayers and reduces tax 
     collection abuses,
       (4) eliminates the bias against savings and investment,
       (5) promotes economic growth and job creation, and
       (6) does not penalize marriage or families.
       (b) Timing of Implementation.--In order to ensure an easy 
     transition and effective implementation, the Congress hereby 
     declares that any new Federal tax system should be approved 
     by Congress in its final form not later than July 4, 2001.

                          ____________________