[Congressional Record Volume 150, Number 45 (Friday, April 2, 2004)]
[Extensions of Remarks]
[Page E515]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




A RESOLUTION OF THE HOUSE TO REQUIRE A SIMPLIFICATION TITLE IN ANY TAX 
                                MEASURE

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                           HON. AMO HOUGHTON

                              of new york

                    in the house of representatives

                         Friday, April 2, 2004

  Mr. HOUGHTON. Mr. Speaker, today I am introducing a resolution to 
amend the rules of the House regarding legislative measures changing 
our tax laws. The proposed change would prevent the consideration of 
any tax measure unless it contained a title simplifying the Internal 
Revenue Code of 1986.
  We are at a state where, I believe, tax simplification should be a 
top priority of our legislative efforts. In a word, the Code is a mess. 
The current size amounts to an incredible 9,490 pages. The Code has 
become too complex. Over the years it has become a destination for 
provisions that may be admirable, but should belong elsewhere. The 
inclusion of these provisions in the Code puts an extra burden on the 
Internal Revenue Service--one that it may not be particularly adept at 
handling. Many tax provisions simply are mind-numbing in their detail 
and burdensome in their compliance requirements. It is not a simple 
task, for more than a few citizens do their own returns. The tax 
preparation service has ballooned. Many are either disinclined or 
unable to deal with the tax process.
  As you know, I'm not a tax lawyer. I'm merely an old glass man from 
Corning, New York. In talking to a member of the Ways and Means tax 
staff on April 15th several years ago, he told me he had just dropped 
his tax return in the mail, and was clearly sweating bullets. ``I just 
hope I got it right,'' he said. Strange. Here was a bright young tax 
lawyer--a government employee with what I would have guessed was a 
fairly straightforward tax return: deductions for mortgage interest, 
charitable contributions, and student loan interest. Even so, he was 
worried whether he had filled out his return correctly. My reaction at 
the time was: ``If he's nervous, what about the rest of us?''
  Until we overhaul the system in a major way, whether that be a flat 
tax, VAT or some other approach, we should make it a priority to attack 
the present Code, reduce the complexity, and make it simpler for as 
many citizens as possible.
  In recent years, I have introduced several tax simplification 
proposals (the current bill is H.R. 22) covering a variety of areas. We 
are currently reviewing those proposals to refine them, and then will 
reintroduce some of the proposals as stand-alone bills to focus better 
on the specific issues.
  So, Mr. Speaker, in order to call attention to the simplification 
issue, the resolution I am introducing, as stated above, would require 
that tax legislation include a tax title in any tax measure for it to 
be considered by the House. The purpose is to focus attention on 
simplification each and every time we consider a tax measure, with the 
result that we accomplish some measure of simplification to the 
Internal Revenue Code.
  I urge your support of this measure. It cannot hurt. It may just help 
in ways we are unable now to contemplate.

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