HR 1661 · 108th Congress 2003โ€“2005, ended

Taxpayer and Fairness Protection Act of 2003

Latest action · Apr 8, 2003 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedApr 8, 2003
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Taxpayer and Fairness Protection Act of 2003 - Amends the Internal Revenue Code to revise various abusive tax shelter provisions, including: (1) clarification of the economic substance doctrine; and (2) imposition of new, and revision of existing, tax shelter-related penalties.

Provides for the prevention of corporate expatriation to avoid U.S. income tax.

Revises provisions respecting: (1) the earned income tax credit; (2) specified penalties and interest, including estimated tax penalty and interest; (3) collection procedures; (4) Internal Revenue Service (IRS) employee misconduct; (5) Tax Court authority and jurisdiction; (6) family business; (6) suspension of tax-exempt status for terrorist organizations; (7) confidentiality and disclosure; and (8) IRS user fees.

Authorizes grants for low-income return preparation clinics.

Amends the Temporary Extended Unemployment Compensation Act of 2002 with respect to the applicability of Federal-State unemployment assistance agreements.

Cosponsors 23

Members who signed on, in the order they did. Signatures ran from Apr 8, 2003 to May 20, 2003; 14 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
D-MDBenjamin L. CardinOriginalApr 8, 2003
D-CAFortney Pete StarkOriginalApr 8, 2003
D-WIGerald D. KleczkaOriginalApr 8, 2003
D-WAJim McDermottOriginalApr 8, 2003
D-GAJohn LewisOriginalApr 8, 2003
D-TXLloyd DoggettOriginalApr 8, 2003
D-TXMax SandlinOriginalApr 8, 2003
D-NYMichael R. McNultyOriginalApr 8, 2003
D-MARichard E. NealOriginalApr 8, 2003
D-CARobert T. MatsuiOriginalApr 8, 2003
D-MISander M. LevinOriginalApr 8, 2003
D-OHStephanie Tubbs JonesOriginalApr 8, 2003
D-LAWilliam J. JeffersonOriginalApr 8, 2003
D-CAXavier BecerraOriginalApr 8, 2003
D-CAHenry A. WaxmanApr 9, 2003
D-CTJohn B. LarsonApr 9, 2003
D-ARMike RossApr 9, 2003
D-OHMarcy KapturApr 10, 2003
D-NYSteve IsraelApr 10, 2003
D-DCEleanor Holmes NortonApr 29, 2003
D-TXMartin FrostApr 29, 2003
D-NYTimothy H. BishopApr 29, 2003
D-NYGregory W. MeeksMay 20, 2003

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Apr 8, 2003

Actions 2

Everything that happened, newest first.

  1. Apr 8, 2003Introduced in House
  2. Apr 8, 2003Referred to the House Committee on Ways and Means.

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced
To provide balanced taxpayer protections in tax administrations, including elimination of abusive tax strategies, simplification of the earned income tax credit, and taxpayer protections.
Short Titles as Introduced
Taxpayer and Fairness Protection Act of 2003

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Apr 8, 2003Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.