Taxpayer Assistance and Simplification Act of 2008
Latest action · Apr 16, 2008 Received in the Senate and Read twice and referred to the Committee on Finance.
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 8, 2008
- Passed HouseApr 15, 2008
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Taxpayer Assistance and Simplification Act of 2008 - (Sec. 2) Amends the Internal Revenue Code to modify the standards for imposing penalties on tax return preparers for understatements of tax to require: (1) substantial authority for a position with respect to an item on a tax return if such position was not disclosed with the return; and (2) a reasonable basis for a position that was disclosed with the return.
Requires tax return preparers to have a reasonable belief that a position with respect to a tax shelter or a reportable transaction (a transaction having a potential for tax avoidance or evasion) will more likely than not be sustained on its merits.
(Sec. 3) Removes certain limitations on the tax deduction for employee use of cellular telephones.
(Sec. 4) Delays until 2012 the 3% withholding requirement on government payments to contractors providing goods and services.
(Sec. 5) Exempts recipients of home care services under federally-assisted state or local government home care programs for the elderly or disabled from payment of employment taxes for amounts paid to service providers. Imposes liability for payment of such taxes on the fiscal administrators of such programs.
(Sec. 6) Allows officers and employees of the Department of the Treasury to refer taxpayers for advice and assistance to federally-funded low-income taxpayer clinics.
(Sec. 7) Authorizes the Secretary of the Treasury to make grants to provide matching funds for volunteer income tax assistance programs. Increases to $10 million the annual amount the Secretary may allocate for grants to such programs.
(Sec. 8) Requires the Secretary to provide taxpayers with annual written notices of eligibility for the earned income tax credit.
(Sec. 9) Prohibits the Secretary from providing a debt indicator (notice of a tax refund offset) to businesses that provide refund anticipation loans and engage in predatory business practices with respect to such loans.
(Sec. 10) Directs the Secretary to conduct a feasibility study for delivering tax refunds on debit cards, prepaid cards, and other electronic means to facilitate refunds to individuals who do not have bank accounts.
(Sec. 11) Extends from nine months to two years the period in which the Internal Revenue Service (IRS) may return property that has been wrongfully levied and for bringing a civil action for a wrongful levy.
(Sec. 12) Allows taxpayers to recontribute to their individual retirement accounts (IRAs), without penalty or limitation, amounts that were wrongfully levied by the IRS. Requires the IRS to pay interest on IRA amounts that were wrongfully seized.
(Sec. 13) Requires the Secretary to notify a taxpayer of: (1) any unauthorized use of such taxpayer's identity (suspected identity theft) which the Secretary uncovers during a tax investigation; and (2) any criminal charges brought against an individual who is using the identity of such taxpayer.
(Sec. 14) Repeals the authority of the IRS to enter into private debt collection contracts. Exempts contracts entered into before March 1, 2008, that are not renewed or extended after such date. Nullifies any contract entered into, extended, or renewed on or after such date.
(Sec. 15) Allows the IRS to use any means of mass communication (e.g., the Internet) to publish unclaimed tax refund amounts.
(Sec. 16) Expands the prohibitions against the misuse of Department of the Treasury names and symbols to the use of such names and symbols on an Internet domain address.
(Sec. 17) Sets forth a substantiation requirement for payments from a health savings account. Requires the trustee of a health savings account to report to the Secretary and the account beneficiary any unsubstantiated amount paid from an account for the preceding calendar year.
(Sec. 18) Amends the Internal Revenue Code and title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to treat certain foreign subsidiaries of U.S. companies performing services under a contract with the U.S. government as U.S. employers for purposes of Social Security and Medicare employment taxes.
(Sec. 19) Amends the Tax Increase Prevention and Reconciliation Act of 2005 to increase estimated tax payments for certain large corporations in the third quarter of 2013.
(Sec. 20) Directs the Comptroller General to study and report to Congress on the use of distributions from health savings accounts.
Recorded votes 2
Newest first. Open one to see how every member voted.
| Roll call | Question | Result | Date |
|---|---|---|---|
| House 190 | On Passage | Passed238–179 | Apr 15, 2008 |
| House 189 | On Motion to Recommit with Instructions | Failed210–210 | Apr 15, 2008 |
Cosponsors 17
Members who signed on, in the order they did. Signatures ran from Apr 8, 2008 to Apr 14, 2008; 16 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-OR | Earl Blumenauer | Original | Apr 8, 2008 |
| D-ND | Earl Pomeroy | Original | Apr 8, 2008 |
| D-AZ | Gabrielle Giffords | Original | Apr 8, 2008 |
| D-WA | Jim McDermott | Original | Apr 8, 2008 |
| D-NY | John J. Hall | Original | Apr 8, 2008 |
| D-GA | John Lewis | Original | Apr 8, 2008 |
| D-NY | Joseph Crowley | Original | Apr 8, 2008 |
| D-MN | Keith Ellison | Original | Apr 8, 2008 |
| D-FL | Kendrick B. Meek | Original | Apr 8, 2008 |
| D-VT | Peter Welch | Original | Apr 8, 2008 |
| D-IL | Rahm Emanuel | Original | Apr 8, 2008 |
| D-WI | Ron Kind | Original | Apr 8, 2008 |
| D-NV | Shelley Berkley | Original | Apr 8, 2008 |
| D-OH | Stephanie Tubbs Jones | Original | Apr 8, 2008 |
| D-FL | Tim Mahoney | Original | Apr 8, 2008 |
| D-MN | Timothy J. Walz | Original | Apr 8, 2008 |
| D-MD | Elijah E. Cummings | Apr 14, 2008 |
Committees 2
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Apr 8, 2008Markup Apr 9, 2008Reported Apr 14, 2008 |
| Senate | Finance Committee | Referred Apr 16, 2008 |
Actions 20
Everything that happened, newest first.
- Apr 16, 2008Received in the Senate and Read twice and referred to the Committee on Finance.
- Apr 15, 2008Rule H. Res. 1102 passed House.
- Apr 15, 2008Considered under the provisions of rule H. Res. 1102. (consideration: CR H2307-2322)
- Apr 15, 2008Rule provides for consideration of H.R. 5719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
- Apr 15, 2008DEBATE - The House proceeded with one hour of debate on H.R. 5719.
In the Congressional Record 4
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 |
|---|---|---|---|
| Extensions | Debate and remarks E717 | Betty McCollum D-MN | Apr 24, 2008 |
| Extensions | Debate and remarks E653 | Steny H. Hoyer D-MD | Apr 17, 2008 |
| House | Debate and remarks H2358 | Albio Sires D-NJ | Apr 16, 2008 |
| House · Extensions | Debate and remarks E621, H2274, H2275, H2299–H2306, H2307–H2322, H2323, H23304Text printed H2299, H2307–H2310Amendments H2304, H2305Motions H2319Recorded votes H2305, H2306, H2320, H2321consideration (H. Res. 1102), previous questionenactHerger motion to recommit (deny tax subsidy to States that have illegal immigration sanctuary policies and ensure illegal aliens do not receive earned income tax credit)Rulings of the chair H2321 | André Carson D-IN, Betty Sutton D-OH (amendment), Brad Ellsworth D-IN, Bruce L. Braley D-IA, Chris Van Hollen D-MD, Dave Camp R-MI, David Scott D-GA, Earl Blumenauer D-OR, Earl Pomeroy D-ND, Edward R. Royce R-CA, Eric Cantor R-VA, Gabrielle Giffords D-AZ, Ginny Brown-Waite R-FL, Jackie Speier D-CA, Jason Altmire D-PA, Jerry McNerney D-CA, Joe Knollenberg R-MI, John J. Hall D-NY, John Lewis D-GA, Joseph Crowley D-NY, Mark Udall D-CO, Michael R. McNulty D-NY, Paul D. Ryan R-WI, Pete Sessions R-TX, Phil Gingrey R-GA, Rahm Emanuel D-IL, Rosa L. DeLauro D-CT, Sam Johnson R-TX, Sheila Jackson Lee D-TX, Shelley Berkley D-NV, Steve Chabot R-OH, Steven R. Rothman D-NJ, Thomas M. Reynolds R-NY, Wally Herger R-CA (motion) | Apr 15, 2008 |
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 reports
Congressional Budget Office cost estimates 2
- Apr 14, 2008H.R. 5719, Taxpayer Assistance and Simplification Act of 2008<p>Cost estimate for the bill as ordered reported by the House Committee on Ways and Means on April 9, 2008</p>
- Apr 14, 2008H.R. 5719, Taxpayer Assistance and Simplification Act of 2008Cost estimate for the bill as ordered reported by the House Committee on Ways and Means on April 9, 2008
Printed hearings 2
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| Serial No. 110-100 | SUBCOMMITTEE HEARING ON S-CORPS: ENSURING PARITY, GROWTH AND DEVELOPMENT FOR SMALL BUSINESSES70 pages | Small Business Committee | Jun 18, 2008 |
| Serial No. 110-84 | HEALTH SAVINGS ACCOUNTS (HSAs) AND CONSUMER DRIVEN HEALTH CARE: COST CONTAINMENT OR COST SHIFT?113 pages | Ways and Means Committee | May 14, 2008 |
Amendments 1
Amendments offered to this bill.
| Amendment | Description | Offered by | Status |
|---|---|---|---|
| HAmdt 990 | An amendment in the nature of a substitute considered as adopted pursuant to the provsions of H. Res. 1102. | Ways and Means Committee | House amendment offered |
Related bills 4
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HRES 1102 | Providing for consideration of the bill (H.R. 5719) to amend the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, assist low-income taxpayers, and for other purposes. | Procedurally related | Apr 15, 2008 |
| S 2851 | A bill to amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers. | Related bill | Apr 14, 2008 |
| HR 4318 | To amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers. | Related bill | Dec 6, 2007 |
| HR 5703 | Elderly Care Tax Act of 2008 | Related bill | Apr 3, 2008 |
Titles 4
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, assist low-income taxpayers, and for other purposes.
- Short Titles as Introduced
- Taxpayer Assistance and Simplification Act of 2008
- Short Titles as Reported to House
- Taxpayer Assistance and Simplification Act of 2008
- Short Titles as Passed House
- Taxpayer Assistance and Simplification Act of 2008
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Collection of accounts
- Commerce
- Congress
- Congressional reporting requirements
- Corporation taxes
- Crime and Law Enforcement
- Debit cards
- Department of the Treasury
- Earned income tax credit
- Economics and Public Finance
- Electronic funds transfers
- Finance and Financial Sector
- Fraud
- Government contractors
- Government Operations and Politics
- Government procurement
- Government publicity
- Government service contracts
- Governmental investigations
- Grants-in-aid
- Home care services
- Identity theft
- Income tax
- Internet
- Labor and Employment
- Law
- Loans
- Names
- Partnerships
- Science, Technology, Communications
- Searches and seizures
- Signs and symbols
- Social Welfare
- Tax auditing
- Tax deductions
- Tax exemption
- Tax liens
- Tax penalties
- Tax preparers
- Tax refunds
- Tax returns
- Taxation
- Taxpayers
- Volunteer workers
- Wireless communication
- Withholding tax
Text 4
Each version as it was printed, newest first.
- Apr 16, 2008Referred in Senate
- Apr 15, 2008Engrossed in House
- Apr 14, 2008Reported in House
- Apr 8, 2008Introduced in House
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.
