INTERNAL REVENUE SERVICE
Amendments
Taxation: reduce taxpayer burdens and enhance taxpayer protections (H.R. 4994), S8644, S8646 [8DE], H8267 [9DE]
Bills and resolutions
Austin, TX: condemn airplane attack on Federal building, honor victims of attack, commend IRS employees and first responders, and reject expressions of sympathy for those who attack public servants (see H. Res. 1127), H1027 [2MR]
———mourn the loss of Vernon Hunter in airplane attack on Federal building and commend Robin De Haven and first responders to the attack (see H. Res. 1134), H1027 [2MR]
Crime: focus on internal revenue law violations by persons under investigation for promotion of commercial sex acts and human trafficking and increase monetary penalty for tax underpayment or overpayment due to fraud (see H.R. 6491), H8030 [2DE]
———require disclosure of names of individuals who are granted amnesty from criminal prosecution (see H.R. 5076), H2695 [20AP]
Dept. of Education: allow a State to opt out of K-12 educational grant programs and the requirements of those programs and provide a tax credit to taxpayers in such a State (see H.R. 5340), H3657 [19MY]
Employment: permit issuance of prospective guidance clarifying employment status of individuals for purposes of employment taxes and to prevent retroactive assessments relative to such clarifications (see S. 3786), S7134 [15SE] (see H.R. 6128), H6762 [15SE]
Federal employees: amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (see S. 3944), S7899 [15NO]
———express appreciation for contributions and seek ways to improve safety and security during performance of official duties (see H. Res. 1187), H1518 [16MR]
———prohibit hiring of additional employees to implement, administer, or enforce health insurance reform (see H.R. 5054), H2640 [15AP] (see H.R. 5066), H2694 [20AP] (see H.R. 5570), H4677 [22JN]
Financial services and general Government: making appropriations (see S. 3677), S6520 [29JY]
Immigration: enhance Federal, State, and local enforcement of immigration laws (see S. 3901), S7787 [29SE]
Taxation: disclose certain return information relative to identity theft (see H.R. 5972), H6405 (see H.R. 5972), H6456 [29JY]
———establish a program to populate downloadable tax forms with taxpayer return information (see H.R. 5036), H2639 [15AP]
———include in Form 1040 instruction booklet information relative to Federal Government revenues, spending, and public debt (see H.R. 4943), H2456 [25MR]
———provide additional protections for recipients of the earned income tax credit and the child tax credit (see H.R. 5693), H5502 [1JY]
———provide an election for unmarried, nonitemizing individuals to have returns prepared by the Dept. of the Treasury (see H.R. 5050), H2640 [15AP]
———provide taxpayer protection and assistance relative to tax preparation (see S. 3215), S2377 [15AP] (see H.R. 5047), H2640 [15AP]
———reduce taxpayer burdens and enhance taxpayer protections (see H.R. 4994), H2502 [13AP]
———require certain determinations before the filing of all notices of Federal tax liens and supervisory approval before the filing of certain notices of Federal tax liens (see H.R. 6439), H7614 [18NO]
———simplify Internal Revenue Code and make tax system fairer and more fiscally responsible (see S. 3018), S698 [23FE]
———terminate Internal Revenue Code (see S. 3047), S796 [25FE]
Remarks in House
Austin, TX: condemn airplane attack on Federal building, honor victims of attack, commend IRS employees and first responders, and reject expressions of sympathy for those who attack public servants (H. Res. 1127), H1043-H1045 [3MR]
———mourn the loss of Vernon Hunter in airplane attack on Federal building and commend the National Treasury Employees Union, E531 [13AP]
Dept. of the Treasury: allow discretion to not impose a penalty for failure to disclose reportable transactions when there is reasonable cause for such failure and to modify such penalty, H2223 [23MR]
Federal employees: express appreciation for contributions and seek ways to improve safety and security during performance of official duties (H. Res. 1187), H3287-H3289 [11MY], E826 [12MY], E884 [19MY]
———prohibit hiring of additional employees to implement, administer, or enforce health insurance reform (H.R. 5570), H4785, H4786, H4791, H4792 [24JN]
Geithner, Sec. of the Treasury: impact of previous self-employment tax errors on suitability to be Sec. of the Treasury, H3305 [11MY], H3811 [25MY], H6037 [26JY]
Taxation: enhance information exchange between IRS and State prisons to prevent tax fraud by prison inmates, H4937 [29JN]
———include in Form 1040 instruction booklet information relative to Federal Government revenues, spending, and public debt (H.R. 4943), E495 [25MR]
———provide taxpayer protection and assistance relative to tax preparation (H.R. 5047), E559 [15AP]
———provide taxpayers a flat tax alternative to the current income tax system, H4488 [15JN]
———provide taxpayers a flat tax alternative to the current income tax system (H.R. 1040), H2629-H2631 [15AP]
———reduce taxpayer burdens and enhance taxpayer protections (H.R. 4994), H2531-H2535 [14AP], E550, E551, E566 [15AP], E691 [28AP]
———reduce taxpayer burdens and enhance taxpayer protections (H.R. 4994), Senate amendments, H8267-H8274 [9DE], E2118 [13DE], E2133 [14DE]
———repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H1444 [16MR], H2563 [14AP], H2872-H2875 [26AP], H3517 [18MY], H4654 [22JN]
———require certain determinations before the filing of all notices of Federal tax liens and supervisory approval before the filing of certain notices of Federal tax liens (H.R. 6439), E1969 [18NO]
———simplify Internal Revenue Code, H2857 [26AP]
———simplify Internal Revenue Code and make tax system fairer and more fiscally responsible, H2563 [14AP], H3423 [12MY]
———terminate Internal Revenue Code (H.R. 982), E571 [15AP]
Remarks in Senate
Employment: permit issuance of prospective guidance clarifying employment status of individuals for purposes of employment taxes and to prevent retroactive assessments relative to such clarifications (S. 3786), S7135 [15SE]
Financial services and general Government: making appropriations (H.R. 3170), S6188 [22JY]
Immigration: enhance Federal, State, and local enforcement of immigration laws (S. 3901), S7804-S7807 [29SE]
Patient Protection and Affordable Care Act: repeal penalty for failure to comply with individual health insurance mandate, S2076 [25MR]
Taxation: modify the penalties for failure to disclose certain reportable transactions and for submitting a bad check to the IRS, and modify certain rules relative to Federal vendors (S. 2917), S541 [9FE]
———promote the earned income tax credit, S475 [4FE]
———provide taxpayer protection and assistance relative to tax preparation (S. 3215), S2381 [15AP]
———reduce taxpayer burdens and enhance taxpayer protections (H.R. 4994), S8631 [8DE]
———reduce taxpayer burdens and enhance taxpayer protections (H.R. 4994), unanimous-consent request, S5096, S5097 [17JN], S6851 [5AU], S7383-S7385 [23SE], S7484 [27SE]
———remove cell phones from list of eligible depreciable property, S5518, S5519 [29JN]
———remove cell phones from list of eligible depreciable property (S. 144), S5240 [22JN]
———simplify Internal Revenue Code and make tax system fairer and more fiscally responsible (S. 3018), S2360 [15AP], S6490, S6491 [29JY], S7882-S7884 [15NO]
Reports filed
Financial Services and General Government Appropriations: Committee on Appropriations (Senate) (S. 3677) (S. Rept. 111-238), S6519 [29JY]
Tables
Pay-as-you-go effects of H.R. 4994, Medicare and Medicaid Extenders Act, S8631 [8DE]
Pay-as-you-go effects of H.R. 4994, Taxpayer Assistance Act, H2577 [14AP]
Texts of
H. Res. 1127, condemn airplane attack on Austin, TX, Federal building, honor victims of attack, commend IRS employees and first responders, and reject expressions of sympathy for those who attack public servants, H1043 [3MR]
H. Res. 1187, express appreciation for contributions made by Federal employees and seek ways to improve safety and security during performance of official duties, H3287 [11MY]
H.R. 4994, Medicare and Medicaid Extenders Act, S8632-S8634 [8DE]
H.R. 4994, Taxpayer Assistance Act, H2531-H2533 [14AP]
S. 2917, Small Business Penalty Fairness Act, S542 [9FE]
S. 3215, Taxpayer Bill of Rights Act, S2382-S2387 [15AP]
S. 3901, Strengthening Our Commitment to Legal Immigration and America's Security Act, S7807-S7809 [29SE]
Tributes