[Congressional Record Volume 156, Number 52 (Wednesday, April 14, 2010)]
[House]
[Pages H2531-H2535]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
TAXPAYER ASSISTANCE ACT OF 2010
Mr. LEWIS of Georgia. Mr. Speaker, I move to suspend the rules and
pass the bill (H.R. 4994) to amend the Internal Revenue Code of 1986 to
reduce taxpayer burdens and enhance taxpayer protections, and for other
purposes, as amended.
The Clerk read the title of the bill.
The text of the bill is as follows:
H.R. 4994
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 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.
TITLE I--CELL PHONES AND ELECTRONIC FILING
SEC. 101. REMOVAL OF CELLULAR TELEPHONES AND SIMILAR
TELECOMMUNICATIONS EQUIPMENT FROM LISTED
PROPERTY.
(a) In General.--Subparagraph (A) of section 280F(d)(4)
(defining listed property) is amended by adding ``and'' at
the end of clause (iv), by striking clause (v), and by
redesignating clause (vi) as clause (v).
(b) Effective Date.--The amendment made by subsection (a)
shall apply to taxable years beginning after December 31,
2009.
SEC. 102. ELECTRONIC FILING EXEMPTION FOR RELIGIOUS REASONS.
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:
``(D) Exemption for religious reasons.--The Secretary may
exempt from requirements under subparagraph (A) a tax return
preparer who--
``(i) is a member of a recognized religious sect or
division thereof, and
[[Page H2532]]
``(ii) is an adherent of established teachings or tenets
that do not permit the use of magnetic media.''.
SEC. 103. ACCELERATE INTEREST ON REFUNDS FOR RETURNS FILED
ELECTRONICALLY.
(a) In General.--Subsection (e) of section 6611 (relating
to disallowance of interest on certain overpayments) is
amended by adding at the end the following new paragraph:
``(4) Special rule.--In the case of any individual income
tax return relating to income tax filed by electronic means,
paragraph (1) shall be applied by substituting `30 days' for
`45 days' each place it appears.''.
(b) Effective Date.--The amendments made by subsection (a)
shall apply to taxable years beginning after December 31,
2011.
TITLE II--COLLECTION
SEC. 201. STUDY ON THE EFFECTIVENESS OF COLLECTION
ALTERNATIVES.
(a) In General.--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.
(b) Report.--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).
SEC. 202. REPEAL OF PARTIAL PAYMENT REQUIREMENT ON
SUBMISSIONS OF OFFERS-IN-COMPROMISE.
(a) In General.--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.
(b) Conforming Amendments.--
(1) Paragraph (3) of section 7122(d) is amended--
(A) by inserting ``and'' at the end of the subparagraph
(A),
(B) by striking ``, and'' at the end of subparagraph (B)
and inserting a period, and
(C) by striking subparagraph (C).
(2) Subsection (f) of section 6159 is amended by striking
``section 7122(e)'' and inserting ``section 7122(d)''.
(c) Effective Date.--The amendments made by this section
shall apply to offers submitted after the date of the
enactment of this Act.
TITLE III--TAXPAYER ASSISTANCE AND PROTECTION IMPROVEMENTS
SEC. 301. REFERRALS TO LOW-INCOME TAXPAYER CLINICS PERMITTED.
(a) In General.--Subsection (c) of section 7526 is amended
by adding at the end the following new paragraph:
``(6) Treasury employees permitted to refer taxpayers to
qualified low-income taxpayer clinics.--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.''.
(b) Effective Date.--The amendment made by this section
shall apply to referrals made after the date of the enactment
of this Act.
SEC. 302. LOW-INCOME TAXPAYER CLINICS.
(a) Increase in Authorized Grants.--Paragraph (1) of
section 7526(c) (relating to aggregate limitation) is amended
by striking ``$6,000,000'' and inserting ``$20,000,000''.
(b) Clerical Amendment.--Section 7526(c)(5) is amended by
inserting ``qualified'' before ``low-income''.
(c) Effective Date.--The amendments made by this section
shall apply with respect to grants made after the date of the
enactment of this Act.
SEC. 303. EITC OUTREACH.
(a) In General.--Section 32 (relating to earned income) is
amended by adding at the end the following new subsection:
``(n) Notification of Potential Eligibility for Credit and
Refund.--
``(1) In general.--To the extent possible and on an annual
basis, the Secretary shall provide to each taxpayer who--
``(A) for any preceding taxable year for which credit or
refund is not precluded by section 6511, and
``(B) 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,
notice that such taxpayer may be eligible to claim such
credit and a refund for such taxable year.
``(2) Notice.--Notice provided under paragraph (1) shall be
in writing and sent to the last known address of the
taxpayer.''.
(b) Effective Date.--The amendment made by this section
shall take effect on the date of the enactment of this Act.
SEC. 304. TAXPAYER NOTIFICATION OF SUSPECTED IDENTITY THEFT.
(a) In General.--Chapter 77 (relating to miscellaneous
provisions), as amended by this Act, is amended by adding at
the end the following new section:
``SEC. 7529. NOTIFICATION OF SUSPECTED IDENTITY THEFT.
``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--
``(1) as soon as practicable and without jeopardizing such
investigation, notify the taxpayer of such determination, and
``(2) 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.''.
(b) Clerical Amendment.--The table of sections for chapter
77 is amended by adding at the end the following new item:
``Sec. 7529. Notification of suspected identity theft.''.
(c) Effective Date.--The amendments made by this section
shall apply to determinations made after the date of the
enactment of this Act.
SEC. 305. CLARIFICATION OF IRS UNCLAIMED REFUND AUTHORITY.
Paragraph (1) of section 6103(m) (relating to tax refunds)
is amended by inserting ``, and through any other means of
mass communication,'' after ``media''.
SEC. 306. STUDY ON DELIVERY OF TAX REFUNDS.
(a) In General.--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.
(b) Report.--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).
SEC. 307. STUDY ON TIMELY PROCESSING AND USE OF INFORMATION
RETURNS.
(a) In General.--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.
(b) Report.--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.
SEC. 308. STUDY ON EASING THE BURDEN OF IN-PERSON TAX
PAYMENTS.
(a) In General.--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--
(1) 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
(2) what current or new return filing, payment, and proof
of payment options could be implemented to reduce the burden
of in-person payments.
(b) Report.--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.
TITLE IV--REVENUE PROVISIONS
SEC. 401. EXPANSION OF BAD CHECK PENALTY TO ELECTRONIC
PAYMENTS.
(a) In General.--Section 6657 (relating to bad checks) is
amended by adding at the end the following: ``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.''.
(b) Effective Date.--The amendment made by subsection (a)
shall apply to authorizations of payments made after December
31, 2010.
SEC. 402. INCREASE IN INFORMATION RETURN PENALTIES.
(a) Failure To File Correct Information Returns.--
(1) In general.--Subsections (a)(1), (b)(1)(A), and
(b)(2)(A) of section 6721 are each amended by striking
``$50'' and inserting ``$100''.
(2) Aggregate annual limitation.--Subsections (a)(1),
(d)(1)(A), and (e)(3)(A) of section 6721 are each amended by
striking ``$250,000'' and inserting ``$1,500,000''.
(b) Reduction Where Correction Within 30 Days.--
(1) In general.--Subparagraph (A) of section 6721(b)(1) is
amended by striking ``$15'' and inserting ``$30''.
(2) Aggregate annual limitation.--Subsections (b)(1)(B) and
(d)(1)(B) of section 6721 are each amended by striking
``$75,000'' and inserting ``$250,000''.
(c) Reduction Where Correction on or Before August 1.--
(1) In general.--Subparagraph (A) of section 6721(b)(2) is
amended by striking ``$30'' and inserting ``$60''.
(2) Aggregate annual limitation.--Subsections (b)(2)(B) and
(d)(1)(C) of section 6721 are each amended by striking
``$150,000'' and inserting ``$500,000''.
(d) Aggregate Annual Limitations for Persons With Gross
Receipts of Not More Than $5,000,000.--Paragraph (1) of
section 6721(d) is amended--
[[Page H2533]]
(1) by striking ``$100,000'' in subparagraph (A) and
inserting ``$500,000'',
(2) by striking ``$25,000'' in subparagraph (B) and
inserting ``$75,000'', and
(3) by striking ``$50,000'' in subparagraph (C) and
inserting ``$200,000''.
(e) Penalty in Case of Intentional Disregard.--Paragraph
(2) of section 6721(e) is amended by striking ``$100'' and
inserting ``$250''.
(f) Adjustment for Inflation.--Section 6721 is amended by
adding at the end the following new subsection:
``(f) Adjustment for Inflation.--
``(1) In general.--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 `calendar year 2011' for `calendar year 1992'
in subparagraph (B) thereof.
``(2) Rounding.--If any amount adjusted under paragraph
(1)--
``(A) 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
``(B) 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.''.
(g) Effective Date.--The amendments made by this section
shall apply with respect to information returns required to
be filed on or after January 1, 2011.
SEC. 403. BUDGET COMPLIANCE.
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
``Budgetary Effects of PAYGO Legislation'' 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.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from
Georgia (Mr. Lewis) and the gentleman from Louisiana (Mr. Boustany)
each will control 20 minutes.
The Chair recognizes the gentleman from Georgia.
General Leave
Mr. LEWIS of Georgia. Mr. Speaker, I ask unanimous consent that all
Members may have 5 legislative days to revise and extend their remarks
on the bill, H.R. 4994.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Georgia?
There was no objection.
Mr. LEWIS of Georgia. Mr. Speaker, I yield myself as much time as I
may consume.
Mr. Speaker, tomorrow is April 15, the day Americans will file their
income tax returns. The IRS will receive nearly 150 million tax returns
this year and issue over 100 million refunds. We know that taxpayers do
not enjoy preparing tax returns. The tax laws can be complicated and
difficult. We do, however, thank them for complying with the laws; and
today, with this bill, we will try to ease some of the burden.
On this day, the House is considering the Taxpayer Assistance Act of
2010. I am pleased that this bill contains proposals supported by the
administration, the National Taxpayer Advocate, and Members of the
House from both sides of the aisle.
This bill has over a dozen provisions that will help taxpayers. It
will help taxpayers who are struggling in this economy by making it
easy to enter into payment options with the IRS. It will also help low-
income taxpayers by improving the IRS services that are available to
them, and it will help small businesses and nonprofit organizations by
relaxing the record-keeping requirements for cell phones that they
provide to their employees.
This bill addresses issues that have been raised in hearings of the
Ways and Means Subcommittee on Oversight, which I chair, and in
legislation introduced by other Members of the House.
Many of the provisions in this bill enjoy broad bipartisan support.
Today, in recognition of taxpayers, the Congress will look beyond what
divides us and respond to the needs of our taxpayers. I urge my
colleagues on both sides of the aisle to join me in passing this good
and necessary piece of legislation.
Mr. Speaker, I reserve the balance of my time.
Mr. BOUSTANY. Mr. Speaker, I yield myself such time as I might
consume.
(Mr. BOUSTANY asked and was given permission to revise and extend his
remarks.)
Mr. BOUSTANY. Mr. Speaker, I rise in support of H.R. 4994. This
legislation contains provisions that will make tax season a little
easier for many American families; and, therefore, it's worthy of my
support.
There are some good, bipartisan ideas in this bill. For example, it
makes sense to shield employees from burdensome paperwork requirements
when they use their employer-provided cell phones to call their spouses
to see if they need to pick up milk on the way home. Our colleague from
Texas, Sam Johnson, introduced that legislation and at last count it
has over 200 cosponsors from both parties.
This bill also includes bipartisan legislation that Chairman Lewis
and I introduced to make it easier for taxpayers to enter into offers
and compromise with the IRS.
{time} 1300
I am glad that our legislation was included in the bill, and I
appreciate Chairman Lewis reaching out to me in a bipartisan manner to
find ways to make it easier for taxpayers and the IRS to resolve their
disputes amicably.
This bill instructs the IRS to notify taxpayers when it discovers
evidence that those taxpayers might be victims of identity theft. For
example, when criminals attempt to claim tax refunds in the name of a
law-abiding taxpayer, amazingly the IRS does not currently notify
taxpayers when it discovers suspicious activity conducted in their
names. And this bill includes a study on whether the IRS can provide
tax refunds on debit cards. That sounds reasonable to me as it could
result in more efficient delivery of tax refunds to taxpayers who need
their money right away to pay their bills.
For these reasons and more, I am happy to support this legislation
today. But, Mr. Speaker, my support for this legislation does not
reduce my disappointment in the antitaxpayer legislation that this
majority has enacted into law over the last 15 months, nor does it
change my belief that we could do much more for hardworking taxpayers.
If we really wanted to do some good for taxpayers today, we might
eliminate all the powers given to the IRS under the new health care
law, like putting the IRS in charge of enforcing a new requirement that
every American family purchase government-approved health insurance;
taxing families that don't have government-approved health insurance,
at least $2,000 for a family of four; and if the family doesn't pay a
tax, allowing the IRS to impose civil penalties and interest, and even
confiscate that family's tax refund.
Mr. Speaker, if we really wanted to do some good for taxpayers today,
we could make permanent the important tax relief enacted in 2001 and
2003, which provides relief to every American that pays income taxes
and which are set to expire at the end of this year. And we could find
a permanent solution to the growing reach of the alternative minimum
tax, which threatens to engulf millions of middle class families if
Congress fails to act. But this bill does not provide such relief for
American taxpayers, and so although I think the bill takes some very
positive steps, it also represents a missed opportunity.
I intend to support this bill, Mr. Speaker, but I believe we could
have and should have done so much more for hardworking Americans who
send us here to conduct the Nation's business and who entrust us with
such a large portion of the fruits of their labor.
Mr. Speaker, I reserve the balance of my time.
Mr. LEWIS of Georgia. Mr. Speaker, I reserve the balance of my time.
Mr. BOUSTANY. Mr. Speaker, at this time, I yield 3 minutes to the
gentleman from Texas (Mr. Sam Johnson), a distinguished member of the
Committee on Ways and Means.
Mr. SAM JOHNSON of Texas. I thank the gentleman for yielding.
I would like to thank the Ways and Means chairman for making my
commonsense cell phone fix the cornerstone of the Taxpayer Assistance
Act of 2010. Members may recognize this provision as a bipartisan bill,
H.R. 690, the Mobile Cell Phone Act, which I have introduced with Mr.
Pomeroy.
As we all know, in today's 24/7 economy, cell phones and BlackBerrys
have become the modern version of landline office phones. And yet,
unlike landline phones, workers and their employees are supposed to
keep detailed call logs
[[Page H2534]]
or else they will face the wrath of the IRS. This means a business can
lose its deduction while a worker can face taxes for making personal
calls. This is just wrong. We don't want to nickel and dime workers for
making the occasional personal call from a desk, and we shouldn't for
cell phones either.
Times have changed since Congress passed this rule in 1989 when
people carried phones in a suitcase. I used to carry one myself when I
was in the Air Force, and I could hardly carry it because it was so
heavy. They were used by the likes of high-flying corporate executives
and cost a small fortune.
Even the IRS gets it that times have changed. In fact, last June, IRS
Commissioner Doug Shulman said in his statement, ``The passage of time,
advances in technology, and the nature of communication in the modern
workplace have rendered this law obsolete.'' There you have it; even
the IRS Commissioner believes that this law needs to be changed.
This provision will especially help our Nation's small businesses.
According to an NFIB poll, nearly four out of five small businesses use
a cell phone for work. Now more than ever we need to stop penalizing
our job-creating entrepreneurs with this ridiculous tax rule. Startup
small businesses and their employees have better things to do with
their time than track each and every call they make, and they shouldn't
have to spend time worrying that the IRS will hit them with taxes for
personal calls. Even the administration agrees, as they included this
proposal in their budget.
So how about let's do away with this outdated, obsolete tax rule once
and for all.
Mr. LEWIS of Georgia. Mr. Speaker, I continue to reserve.
Mr. BOUSTANY. Mr. Speaker, I now yield 2 minutes to the gentleman
from Illinois (Mr. Roskam), a distinguished member of the Ways and
Means Committee.
Mr. ROSKAM. I thank the gentleman for yielding.
Mr. Speaker, this is a fine bill, and on face value there are some
good elements to the bill. Let me give you a kind of behind-the-curtain
look, though, at what could have been.
There was an amendment that was offered in the Ways and Means
Committee that I thought was thoughtful. What it was trying to do was
ultimately create a sense of fairness for families that find themselves
being bumped up into tax brackets just sort of through inflation,
essentially. I offered an amendment that would have had the Office of
Management and Budget determine the spending growth rate by comparing
the previous 2 years' nonsecurity discretionary spending without regard
to whether spending was offset. In a nutshell, it would have insulated
families and taxpayers from being boosted up into what is known as
``bracket creep.''
Now, there are some folks that say, well, all this would do is
accelerate deficits and create more of a problem, but if the Federal
Government simply lived within its means and followed what President
Obama is proposing as it relates to the capping and freezing of
nondiscretionary spending, then we wouldn't have this type of problem.
And so, like all speakers I think today were speaking in favor of
this bill, but my sense is that we can do better. So my hope, my
expectation, and my heartfelt desire is to have a sense of protection,
Mr. Speaker, for taxpayers. I think this bill is a little bit of a
swing and a miss. I support the underlying bill, but we can clearly do
better.
Mr. LEWIS of Georgia. Mr. Speaker, I continue to reserve.
Mr. BOUSTANY. Mr. Speaker, as I stated earlier, this legislation
contains provisions that will make April 15 easier for American
taxpayers, and so I intend to vote for the bill.
Simplifying the treatment of cell phones used by employees,
eliminating the 20 percent down payment requirement for offers in
compromise, notifying taxpayers of suspected identity theft, and
studying whether there are more efficient ways to get tax refunds into
people's hands all makes sense and will make a positive difference in
people's lives.
But it's also important to recognize what's not this in this bill:
Repeal of health care mandates and taxes, protecting taxpayers from
automatic tax increases scheduled to go into effect next year, and
finding a permanent solution to the ticking time bomb known as the AMT.
Hopefully, the majority will listen to the American people and move
forward on those priorities so that taxpayers will have an easier time
on future tax days.
Mr. Speaker, I urge my colleagues to vote for this bill, and I yield
back the balance of my time.
Mr. LEWIS of Georgia. Mr. Speaker, the gentleman from North Dakota, a
very valuable member of the Ways and Means Committee, just came in, and
I yield to him for 1\1/2\ minutes.
Mr. POMEROY. I thank the chair for yielding. I have just come from
the ongoing committee deliberations taking place now, and I apologize
for not being here earlier.
I am here to talk about the cell phone provision of this bill. I am
pleased to work with my friend, Sam Johnson, on the other side of the
aisle in addressing what really is an anachronism in the Tax Code.
Maybe at the time this technology was just coming into being this made
sense, but presently, to have exhaustive record keeping of every
business-provided cell phone out there--especially given basically the
unlimited minutes usage plans so common in the marketplace--makes no
sense whatsoever.
You know, the longest journey begins with a single step. We've got a
long journey ahead of us in terms of simplifying the Tax Code in ways
that make it much more sensible and clear, and I would like to think we
can do a lot of this on a bipartisan basis. So let's take this step
today on cell phones. Working together across the aisle, let's make
this ridiculous requirement go away. Let's end the confusion at the IRS
in terms of what they're supposed to do, trying to enforce a provision
that is virtually unenforceable and ridiculous. Let's pass this bill,
clarify the law, and use this as an example that even in this day and
in this place we can work together to make sense of the Tax Code, and
let's increase our ambitions from here.
Mr. LEWIS of Georgia. Mr. Speaker, in closing, I want to thank my
good friend and colleague, Dr. Boustany, the ranking member of the
subcommittee, and all the members of the committee and all staff on
both sides for their help in bringing this bill before the floor.
I fully support H.R. 4994. I urge my colleagues on both sides of the
aisle to vote ``yes'' for this bill.
Mr. CONYERS. Mr. Speaker, I rise in strong support of H.R. 4994, the
``Tax Assistance Act of 2010.'' With Tax Day around the corner, this
Congress is continuing to build on its strong tax cutting record by
instituting a series of commonsense tax cuts and credits. Among other
things, this bill will require the IRS to pay interest when it sends
taxpayer refunds late and end the outdated practice of requiring
businesses to keep cumbersome records related to their cell phone use.
It will also make Tax Day less stressful in 2011, by allowing the IRS
to provide additional help to low income filers.
In addition to the commonsense, pro-business tax cuts found in this
bill, this Tax Day, Americans across the country will also be able to
enjoy the $800 billion in tax cuts aimed at working families enacted by
this Congress. These include the Recovery Act, the largest health care
tax cut in history, and tax credits and accelerated write offs for
small businesses. Even Bruce Bartlett, President Reagan's domestic
policy advisor, noted that ``federal taxes are very considerably lower
by every measure since Obama became president.''
As Americans file their 2009 income taxes, they may qualify for a
series of other generous tax cuts--for example, you could save money
for attending college, making energy-saving home improvements,
purchasing a home for the first time, or buying a new car. Other
benefits being claimed this year include:
The Making Work Pay tax credit--95 percent of working families are
already receiving the Recovery Act's Making Work Pay tax credit of $400
for an individual or $800 for married couples filing jointly in their
2009 paychecks--and will continue to see these benefits in 2010.
Expanded family tax credits--moderate income families with children
may be eligible for an increase in the Earned Income Tax Credit and the
additional Child Tax Credit.
Tax-free unemployment benefits--thanks to the Recovery Act,
individuals who received unemployment insurance in 2009 do not have to
pay taxes on the first $2,400 of such earnings.
I firmly believe that unemployment benefits should never be taxed and
I pledge to work in
[[Page H2535]]
the coming tax year to enact legislation that would do away with this
tax forever. In the meantime, I will continue to work with my
colleagues to enact additional middle class tax cuts, like the Recovery
Act and the Tax Assistance Act of 2010. I encourage my colleagues to
support the bill.
Mr. CAMP. Mr. Speaker, I rise in support of the bill, which will make
a few small, but important changes to the administration of our tax
laws.
There is no question that April 15th is the most feared date on the
Calendar. It is viewed with dread for good reason.
The tax code is mind-numbingly confusing. It is a maze of forms and
schedules and instructions that turns the simplest tax form into a
lengthy challenge and that forces millions of Americans to turn to
help, whether from an accountant, a professional tax preparer, or one
of the many computer software programs designed for this purpose.
The bill before us does make a few good changes to the code,
including a provision long championed by Congressman Sam Johnson, a
true American hero, that will end the long outdated requirement that
employers record and report their employees' personal use of company-
provided cell phones and Blackberries.
Another provision worthy of support will require the IRS to notify
taxpayers they suspect have been victims of identify theft. That
certainly makes sense.
And for those taxpayers who do file their returns electronically,
this bill will shorten the time the IRS has to pay refunds before
interest accrues. This is a taxpayer friendly provision that will
encourage electronic filing, which is both faster and cheaper for the
government.
Finally, let me express my thanks to Congressman Becerra for making
some changes to this bill that helped secure my support.
As introduced, the bill would have established a new authorization of
up to $20 million per year to fund Volunteer Income Tax Assistance
Centers. The IRS has funded these programs in the past without
authorization, which is troubling enough. But of even more concern is
the fact that ACORN was a recipient of these funds.
Today, we know how badly ACORN was abusing the public trust, and I do
applaud the IRS for heeding our call and canceling those contracts when
the extent of ACORN's misconduct came to light.
But I don't yet have confidence that the government will avoid a
similar mistake in the future and again fund groups like ACORN. Simply
put, Congress should not authorize these grants until we know who will
be receiving them and how they will be used.
And so I thank Mr. Becerra for agreeing to remove this language to
allow the Congress to examine the issue more closely.
I urge a ``yes'' vote on the bill.
Mr. LEWIS of Georgia. Mr. Speaker, I yield back the balance of my
time.
The SPEAKER pro tempore. The question is on the motion offered by the
gentleman from Georgia (Mr. Lewis) that the House suspend the rules and
pass the bill, H.R. 4994, as amended.
The question was taken.
The SPEAKER pro tempore. In the opinion of the Chair, two-thirds
being in the affirmative, the ayes have it.
Mr. LEWIS of Georgia. Mr. Speaker, on that I demand the yeas and
nays.
The yeas and nays were ordered.
The SPEAKER pro tempore. Pursuant to clause 8 of rule XX and the
Chair's prior announcement, further proceedings on this motion will be
postponed.
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