A bill to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.
Latest action · Nov 13, 2006 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.
- IntroducedJun 15, 2006
- Passed SenateSep 30, 2006
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
Amends the Internal Revenue Code to grant jurisdiction to the U.S. Tax Court to review taxpayer petitions for equitable relief from joint and several tax liability (i.e., innocent spouse relief).
Cosponsors 4
Members who signed on, in the order they did. Signatures ran from Jun 15, 2006 to Sep 28, 2006; 1 is an original cosponsor, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-AZ | Jon Kyl | Original | Jun 15, 2006 |
| D-NM | Jeff Bingaman | Jul 27, 2006 | |
| R-ME | Olympia J. Snowe | Sep 21, 2006 | |
| R-TX | John Cornyn | Sep 28, 2006 |
Committees 2
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Jun 15, 2006Discharged Sep 30, 2006 |
| House | Ways and Means Committee | Referred Nov 13, 2006 |
Actions 10
Everything that happened, newest first.
- Nov 13, 2006Referred to the House Committee on Ways and Means.
- Nov 9, 2006Received in the House.
- Nov 9, 2006Held at the desk.
- Oct 2, 2006Message on Senate action sent to the House.
- Sep 30, 2006Senate Committee on Finance discharged by Unanimous Consent.(consideration: CR 9/29/2006 S10795)
- Sep 30, 2006Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR 9/29/2006 S10795)
- Sep 30, 2006Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (text: CR 9/29/2006 S10795)
- Jun 15, 2006Introduced in Senate
- Jun 15, 2006Sponsor introductory remarks on measure. (CR S5962-5963)
- Jun 15, 2006Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5963)
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 S5962, S5963Text printed S5963 | Dianne Feinstein D-CA (text), Jon Kyl R-AZ | Jun 15, 2006 |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 6111 | Tax Relief and Health Care Act of 2006 | Identical bill | Dec 20, 2006 |
Titles 1
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 that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 3
Each version as it was printed, newest first.
- Nov 13, 2006Referred in House
- Oct 1, 2006Engrossed in Senate
- Jun 15, 2006Introduced 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.