Tax Court Modernization Act
Latest action · May 5, 2003 Placed on Senate Legislative Calendar under General Orders. Calendar No. 84.
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.
- IntroducedApr 1, 2003
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Tax Court Modernization Act - Title I: Tax Court Procedure - (Sec. 101) Amends the Internal Revenue Code to limit jurisdiction over collection due process case appeals to the Tax Court. (Currently, if the Tax Court does not have jurisdiction of the underlying tax liability appeal is to a U.S. district court.)
(Sec. 102) Permits the Tax Court to assign proceedings to decide small (under $50,000) employment tax dispute cases to special trial judges.
(Sec. 103) Confirms that the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the U.S. district courts and the U.S. Court of Federal Claims.
(Sec. 104) Expands the authority of the Tax Court to charge up to a $60 filing fee to include all cases commenced by the filing of a petition.
(Sec. 105) Permits the Tax Court to establish its own personnel management system and establishes system requirements, including merit system and nondiscrimination requirements.
(Sec. 106) Permits Tax Court practitioner fees to be used to provide services to pro se taxpayers.
Title II: Tax Court Pension and Compensation - (Sec. 201) Revises provisions concerning annuities for survivors of Tax Court judges, including permitting the annuity payments for the survivors of assassinated judges with less than five years of service and Tax Court survivor annuity cost-of-living benefit increases based on Civil Service Retirement System increases.
(Sec. 203) Provides for FEGLI participation for Tax Court judges.
(Sec. 204) Authorizes payment of FEGLI premium increases for judges over age 65.
(Sec. 205) Entitles a judge employed by the Executive Branch before appointment to the Tax Court to a lump-sum payment for the balance of accrued annual leave on appointment to the Tax Court.
(Sec. 206) Permits Tax Court judges to participate in the Thrift Savings Plan, but prohibits agency contributions.
(Sec. 207) Exempts, from outside earned income limitations, compensation to retired judges for qualified teaching activities.
(Sec. 208) Revises provisions concerning special trial judges to permit the chief judge to appoint and reappoint magistrate judges (currently, special judges) of the Tax Court for eight year terms. Sets forth provisions concerning removal, salary, and leave.
(Sec. 209) Permits magistrate judges to elect to participate in the Tax Court survivor annuity plan.
(Sec. 210) Establishes a retirement and annuity program for magistrate judges.
(Sec. 211) Makes special retirement annuity provisions for incumbent magistrate judges.
(Sec. 212) Establishes rules for the recall of retired magistrate judges.
Cosponsors 3
Members who signed on, in the order they did. All signed on Apr 1, 2003.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-IA | Chuck Grassley | Original | Apr 1, 2003 |
| D-LA | John B. Breaux | Original | Apr 1, 2003 |
| D-MT | Max Baucus | Original | Apr 1, 2003 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Apr 1, 2003Markup Apr 2, 2003Reported May 5, 2003 |
Actions 6
Everything that happened, newest first.
- May 5, 2003Committee on Finance. Reported by Senator Grassley without amendment. With written report No. 108-42.
- May 5, 2003Placed on Senate Legislative Calendar under General Orders. Calendar No. 84.
- Apr 2, 2003Committee on Finance. Ordered to be reported without amendment favorably.
- Apr 1, 2003Introduced in Senate
- Apr 1, 2003Sponsor introductory remarks on measure. (CR S4635-4636)
- Apr 1, 2003Read twice and referred to the Committee on Finance.
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S4635, S4636 | Max Baucus D-MT, Orrin G. Hatch R-UT | Apr 1, 2003 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Committee report
Congressional Budget Office cost estimates 2
- Apr 25, 2003S. 753, Tax Court Modernization Act<p>Cost estimate for the bill as ordered reported by the Senate Committee on Finance on April 2, 2003</p>
- Apr 25, 2003S. 753, Tax Court Modernization ActCost estimate for the bill as ordered reported by the Senate Committee on Finance on April 2, 2003
Titles 3
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to amend the Internal Revenue Code of 1986 to provide for the modernization of the United States Tax Court, and for other purposes.
- Short Titles as Introduced
- Tax Court Modernization Act
- Short Titles as Reported to Senate
- Tax Court Modernization Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Annuities
- Appellate procedure
- Civil service retirement
- Cost of living adjustments
- Due process of law
- Economics and Public Finance
- Education
- Finance and Financial Sector
- Government employees' life insurance
- Government Operations and Politics
- Higher education
- Insurance premiums
- Judges
- Judicial compensation
- Judicial tenure
- Labor and Employment
- Law
- Leave of absence
- Legal education
- Legal fees
- Magistrates
- Survivors' benefits
- Tax administration
- Tax courts
- Taxation
- Taxpayers
- Teacher salaries
- User charges
Text 2
Each version as it was printed, newest first.
- May 5, 2003Reported to Senate
- Apr 1, 2003Introduced in Senate
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.