INTERNAL REVENUE SERVICE
Amendments
Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: making appropriations (H.R. 5120), H4606, H4607 [15JY], H4767, H4768 [16JY], H4873 [17JY], H4933 [18JY], H5089 [22JY], H5200, H5250, H5257, H5260, H5267, H5293, H5298, H5299, H5301, H5308 [23JY], H5322, H5328, H5330, H5332, H5333, H5337, H5344, H5345 [24JY]
Analyses
Exempt State and Local Political Committees From Certain Notification and Reporting Requirements Applicable to Political Organizations (H.R. 5596), S10781 [17OC]
Bills and resolutions
Dept. of the Treasury: notify certain taxpayers of the eligibility requirements for the earned income credit (see H.R. 4632), H2018 [1MY]
Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: making appropriations (see S. 2740), S6947 [17JY] (see H.R. 5120), H4604 [15JY]
———making appropriations (H.R. 5120), consideration (see H. Res. 488), H4871 [17JY]
Federal employees: extend civil service retirement options to IRS revenue officers, INS inspectors, and certain other Federal law enforcement officers (see S. 1935), S660 [12FE]
Taxation: allow full deduction of costs incurred in the preparation of an individual tax return (see S. 2429), S3560 [30AP]
———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (see S. 2078), S2413 [9AP] (see H.R. 3993), H1002 [19MR] (see H.R. 4180), H1282 [11AP] (see H.R. 5596), H7892 [10OC]
———improve and simplify compliance with internal revenue laws (see H.R. 5095), H4552 [11JY]
———make technical corrections to the Internal Revenue Code (see S. 3153), S10888 [13NO] (see H.R. 5713), H8731 [13NO]
———protect taxpayers and ensure accountability (see H.R. 3991), H1002 [19MR]
———provide a one-time abatement of interest on an underpayment or nonpayment of income tax for reasonable cause (see H.R. 3905), H780 [7MR]
———provide fairness in tax collection procedures (see H.R. 5548), H7018 [3OC]
———provide fairness in tax collection procedures, improve administrative efficiency and confidentiality, and reform penalty and interest provisions (see H.R. 5728), H9023 [14NO] (see H.R. 5763), H9128 [22NO]
———provide for employer liability for Social Security taxes on unreported tips paid to an employee after the IRS establishes the amount of tips received (see H.R. 5445), H6558 [24SE]
———provide improved administrative efficiency and confidentiality under internal revenue laws (see H.R. 5549), H7018 [3OC]
———reform penalty and interest provisions (see H.R. 5550), H7018 [3OC]
———require adequate disclosure of transactions which have a potential for tax avoidance or evasion (see S. 2498), S4145 [9MY]
———simplify certain Internal Revenue Code provisions relative to individuals and small businesses (see H.R. 5505), H6925 [1OC]
———simplify Internal Revenue Code (see H.R. 5166), H4931 [18JY]
———terminate Internal Revenue Code (see H.R. 4716), H2470 [14MY]
———treatment of flight training expenses reimbursed through certain veterans educational assistance allowances (see H.R. 5029), H4068 [26JN]
Cost Estimates
Tax Shelter Transparency Act (S. 2498): CBO, S7425 [26JY]
Descriptions
Exempt State and Local Political Committees From Certain Notification and Reporting Requirements Applicable to Political Organizations (H.R. 5596), H8011 [16OC]
Letters
Taxpayer Protection and IRS Accountability Act: Representative Burton, Committee on Government Reform (House), H1131 [9AP]
———Representative Thomas, Committee on Ways and Means (House), H1131 [9AP]
Remarks in House
Dept. of the Treasury: notify certain taxpayers of the eligibility requirements for the earned income credit (H.R. 4632), E738 [7MY]
Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: across-the-board funding reduction, H5330-H5332 [24JY]
———making appropriations (H.R. 5120), H5229-H5273, H5290-H5306 [23JY], H5320, H5322-H5346 [24JY], E1324, E1340 [24JY], E1363, E1370, E1400 [25JY], E1411 [29JY], E1490 [4SE], E1940 [17OC]
———making appropriations (H.R. 5120), consideration (H. Res. 488), H4909-H4916 [18JY]
———making appropriations (H.R. 5120), unanimous-consent agreement, H5307, H5308 [23JY]
———require specific identification of funding recipients in appropriations legislation in addition to committee or conference reports, H5332 [24JY]
Pensions: enforce pension age discrimination laws relative to conversion of defined benefit plans to cash balance plans, H5333-H5336 [24JY]
Taxation: exempt State and local political committees from certain notification and reporting requirements applicable to political organizations, H1127-H1131 [9AP], H1160 [10AP], E481 [10AP], E504 [11AP]
———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (H.R. 5596), H8010-H8013 [16OC]
———protect taxpayers and ensure accountability (H.R. 3991), H1113-H1132 [9AP], H1160 [10AP], E481, E490 [10AP], E504 [11AP], E518 [12AP]
———provide fairness in tax collection procedures, improve administrative efficiency and confidentiality, and reform penalty and interest provisions (H.R. 5728), H8929 [14NO]
———provide for employer liability for Social Security taxes on unreported tips paid to an employee after the IRS establishes the amount of tips received (H.R. 5445), E1641 [25SE]
———rates, H1095 [9AP]
———reform laws and filing procedures, H1205 [11AP]
———simplify certain Internal Revenue Code provisions relative to individuals and small businesses (H.R. 5505), E1722 [2OC]
———terminate Internal Revenue Code, H1161 [10AP], H1204 [11AP]
———terminate Internal Revenue Code (H.R. 2714), H537 [26FE], E172 [15FE]
Remarks in Senate
Crime: provide funding to increase Federal enforcement of tax laws, S11069 [14NO]
Federal employees: extend civil service retirement options to IRS revenue officers, INS inspectors, and certain other Federal law enforcement officers (S. 1935), S662-S664 [12FE]
———impact of flexibilities in FAA and IRS personnel managment systems, S8745 [18SE]
Taxation: allow full deduction of costs incurred in the preparation of an individual tax return (S. 2429), S3571 [30AP]
———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (H.R. 5596), S10779-S10781 [17OC]
———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (S. 2078), S2415 [9AP]
———reduce marriage tax penalty by adjusting rate brackets, standard deductions, and the earned income tax credit and increase child credits (H.R. 6), unanimous-consent request, S2231 [21MR]
———reform laws and filing procedures, S2995 [22AP]
———require adequate disclosure of transactions which have a potential for tax avoidance or evasion (S. 2498), S4158-S4163 [9MY], S7425 [26JY]
———require chief executive officers of corporations to sign tax returns, S6443 [9JY], S6557 [10JY]
Reports
Assessment of the IRS and the Tax System: Charles O. Rossotti, IRS Commissioner, S11070-S11075 [14NO]
Reports filed
Consideration of H.R. 5120, Dept. of the Treasury, Postal Service, Executive Office of the President, and Independent Agencies Appropriations: Committee on Rules (House) (H. Res. 488) (H. Rept. 107-585), H4871 [17JY]
Dept. of the Treasury, Postal Service, Executive Office of the President, and Independent Agencies Appropriations: Committee on Appropriations (House) (H.R. 5120) (H. Rept. 107-575), H4604 [15JY]
———Committee on Appropriations (Senate) (S. 2740) (S. Rept. 107-212), S6947 [17JY]
Tax Shelter Transparency Act: Committee on Finance (Senate) (S. 2498) (S. Rept. 107-189), S6318 [28JN]
Taxpayer Protection and IRS Accountability Act: Committee on Ways and Means (House) (H.R. 3991) (H. Rept. 107-394), H1152 [9AP]
Rulings of the Chair
Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: making appropriations (H.R. 5120), H5267 [23JY]
Tables
Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies appropriations (H.R. 5120), H5232-H5241 [23JY]
Texts of
H. Res. 488, consideration of H.R. 5120, Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies appropriations, H4909 [18JY]
H.R. 3991, Taxpayer Protection and IRS Accountability Act, H1113, H1119-H1126 [9AP]
H.R. 5596, exempt State and local political committees from certain notification and reporting requirements applicable to political organizations, H8011-H8013 [16OC]
H.R. 5728, Tax Administration Reform Act, H8929-H8935 [14NO]
S. 2429, allow full deduction of costs incurred in the preparation of an individual tax return, S3572 [30AP]