HR 88 · 115th Congress 2017–2019, ended

Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act

Latest action · Dec 21, 2018 Message on House action received in Senate and at desk: House amendment to Senate amendment.

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. IntroducedJan 3, 2017
  2. Passed HouseFeb 27, 2017
  3. Passed SenateJun 6, 2018
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

This bill amends the Internal Revenue Code to make several changes to Internal Revenue Service (IRS) administrative policies and various tax deductions, tax credits, and requirements for tax-favored savings accounts.

The bill includes provisions that:

  • allow various tax credits, deductions, and modifications to existing rules for individuals and businesses affected by recent natural disasters;
  • modify the requirements for employer-provided retirement plans and Individual Retirement Accounts;
  • expand the purposes for which qualified tuition programs (known as 529 plans) may be used;
  • repeal or delay several health-related taxes;
  • make several technical and other modifications to P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act);
  • modify requirements for the IRS regarding its organizational structure, customer service, whistle-blowers, tax enforcement procedures, management of information technology, and use of electronic systems;
  • prohibit the rehiring of certain IRS employees who were removed for misconduct;
  • establish requirements for cybersecurity and identify protection; and
  • make Tax Court judges subject to the same grounds for disqualification as other federal judges.

Recorded votes 1

Newest first. Open one to see how every member voted.

Roll callQuestionResultDate
House 470Passed220–183Dec 20, 2018

Cosponsors

Members who signed on, in the order they did.

No cosponsors are on file for this measure.

Committees 2

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

ChamberCommitteeWhat it did
HouseNatural Resources Committee
Referred Jan 3, 2017
Federal Lands Subcommittee
Referred Feb 10, 2017
SenateEnergy and Natural Resources Committee
Referred Feb 28, 2017Markup Mar 30, 2017Reported May 9, 2017

Actions 26

Everything that happened, newest first.

  1. Dec 21, 2018Message on House action received in Senate and at desk: House amendment to Senate amendment.
  2. Dec 20, 2018Mr. Brady (TX) moved that the House agree with an amendment to the Senate amendment. (consideration: CR H10445-10477; text of Senate amendment: CR H10445)
  3. Dec 20, 2018DEBATE - Pursuant to the provisions of H.Res. 1180, the House proceeded with one hour of debate on the Brady (TX) motion that the House agree in the Senate amendment with an amendment to H.R. 88.
  4. Dec 20, 2018DEBATE - The House resumed with debate on H.R. 88.
  5. Dec 20, 2018The previous question was ordered pursuant to the rule.

In the Congressional Record 5

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.

WhereIn the RecordMembersDate
ExtensionsDebate and remarks E1723Virginia Foxx R-NCDec 21, 2018
HouseDebate and remarks H10340–H10343, H10445–H10477Text printed H10340, H10445–H10469Amendments H10445Motions H10445Recorded votes H10344, H10484Senate amendmentBill Pascrell, Jr. D-NJ, Brad R. Wenstrup R-OH, Brian J. Mast R-FL, Danny K. Davis D-IL, Darin LaHood R-IL, Debbie Wasserman Schultz D-FL, Earl Blumenauer D-OR, Erik Paulsen R-MN, George Holding R-NC, Judy Chu D-CA, Kevin Brady R-TX (motion), Lloyd Doggett D-TX, Mike Kelly R-PA, Mike Thompson D-CA, Norma J. Torres D-CA, Pete Sessions R-TX, Richard E. Neal D-MA, Robert C. "Bobby" Scott D-VA, Ron Estes R-KS, Sander M. Levin D-MI, Sheila Jackson Lee D-TX, Tom Rice R-SCDec 20, 2018
HouseDebate and remarks H9703–H9710Text printed H9703Recorded votes H9729Earl Blumenauer D-OR, James P. McGovern D-MA, John A. Yarmuth D-KY, Pete Sessions R-TX, Ron Kind D-WINov 29, 2018
SenateDebate and remarks S3263, S3265Text printed S3263Amendments S3255, S3263Lisa Murkowski R-AK (amendment), Mitch McConnell R-KY, Rob Portman R-OHJun 6, 2018
HouseDebate and remarks H1324–H1326Text printed H1324Marsha Blackburn R-TN, Norma J. Torres D-CA, Tom McClintock R-CAFeb 27, 2017

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 4

  1. Dec 20, 2018H.R. 88, Retirement, Savings, and Other Tax Relief Act of 2018 and Taxpayer First Act of 2018House Rules Committee Print 115-87
  2. Dec 7, 2018H.R. 88, Retirement, Savings, and Other Tax Relief Act of 2018 and Taxpayer First Act of 2018As amended by the House Committee on Rules on November 28, 2018
  3. Nov 28, 2018House Amendment to the Senate Amendment to H.R. 88, Rules Committee Print 115-85Scheduled for Consideration by the House Committee on Rules
  4. Apr 11, 2017H.R. 88, Shiloh National Military Park Boundary Adjustment and Parker’s Crossroads Battlefield Designation ActAs ordered reported by the Senate Committee on Energy and Natural Resources on March 30, 2017

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Article I, Section 8, Clause 18: To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution in the Government of the United States, or in any Department or Officer thereof.

The sponsor’s statement, as printed in the Congressional Record, vol. 163, no. 1, January 3, 2017, page H49.

CRS reports 3

Congressional Research Service work that CRS links to this bill or the law it became, newest first.

About this bill 1

Products that name it in their title: its number, its law number or one of its short titles.

ProductTitleKindPublished
IF11033The House-Proposed Tax Cut: Amendment to H.R. 88 ArchivedResourceDec 27, 2018

Also cite it 2

Products on other subjects that cite it, usually among other measures.

Amendments 1

Amendments offered to this bill.

AmendmentDescriptionOffered byStatus
SA 2349To modify the authorized methods for the acquisition of land to be added to the Shiloh National Military Park.Lisa Murkowski R-AKAmendment SA 2349 agreed to in Senate by Unanimous Consent.

Related bills 39

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
S 100Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation ActRelated billJan 11, 2017
S 264The Free Speech Fairness ActRelated billFeb 1, 2017
S 736Collegiate Housing and Infrastructure Act of 2017Related billMar 27, 2017
S 762IRS Whistleblower Improvements Act of 2017Related billMar 29, 2017
HR 781Free Speech Fairness ActRelated billFeb 1, 2017
S 852Retirement Security Preservation Act of 2017Related billApr 5, 2017
HR 854Retirement Security for American Workers ActRelated billFeb 3, 2017
S 868Lifetime Income Disclosure ActRelated billApr 6, 2017
HR 1150Tanning Tax Repeal Act of 2017Related billFeb 16, 2017
HRES 1160Providing for consideration of the Senate amendment to the bill (H.R. 88) to modify the boundary of the Shiloh National Military Park located in Tennessee and Mississippi, to establish Parker's Crossroads Battlefield as an affiliated area of the National Park System, and for other purposes.Procedurally relatedNov 29, 2018
HRES 1180Providing for consideration of the Senate amendment to the bill (H.R. 88) to modify the boundary of the Shiloh National Military Park located in Tennessee and Mississippi, to establish Parker's Crossroads Battlefield as an affiliated area of the National Park System, and for other purposes; providing for proceedings during the period from December 24, 2018, through January 3, 2019.Related billDec 20, 2018
S 1618A bill to amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans.Related billJul 24, 2017
HR 1843Clyde-Hirsch-Sowers RESPECT ActRelated billSep 6, 2017
HR 1962Retirement Security Preservation Act of 2017Related billApr 5, 2017
HR 2055Lifetime Income Disclosure ActRelated billApr 6, 2017
HR 2293To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans.Related billMay 2, 2017
S 2600Tanning Tax Repeal Act of 2018Related billMar 22, 2018
HR 2810National Defense Authorization Act for Fiscal Year 2018Related billDec 12, 2017
HR 2901Volunteer Income Tax Assistance Permanence Act of 2017Related billApr 18, 2018
S 3186Taxpayer Identity Protection Act of 2018Related billJul 9, 2018
S 3246Taxpayer First Act of 2018Related billJul 19, 2018
S 3600Travel Trailer and Camper Technical Correction ActRelated billOct 11, 2018
HR 4397California Wildfire Disaster Tax Relief Act of 2017Related billNov 15, 2017
HR 4604Increasing Access to a Secure Retirement Act of 2017Related billDec 7, 2017
HR 4794Investing for Tomorrow ActRelated billJan 16, 2018
HR 4862Enhancing Educational Opportunities for Home School Students ActRelated billJan 19, 2018
HR 5342Improving Assistance for Taxpayers ActRelated billMar 20, 2018
HR 5362IRS Information Technology Accountability ActRelated billApr 18, 2018
HR 5376Protecting Taxpayer Confidentiality Through Safeguards ActRelated billMar 21, 2018
HR 5439To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft.Related billApr 18, 2018
HR 5444To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to make permanent the Volunteer Income Tax Assistance matching grant program, to require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers, to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics, to provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft, to require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center, to amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection, to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods, and for other purposes.Related billApr 19, 2018
HR 544521st Century IRS ActRelated billApr 18, 2018
HR 5515John S. McCain National Defense Authorization Act for Fiscal Year 2019Related billAug 13, 2018
HR 6757Family Savings Act of 2018Related billSep 28, 2018
HR 6767To amend the Internal Revenue Code of 1986 to allow qualified education loan repayments from section 529 plans.Related billSep 10, 2018
HR 6854Hurricane Florence Tax Relief ActRelated billSep 20, 2018
HR 6969Travel Trailer and Camper Technical Correction ActRelated billSep 28, 2018
HR 7166Hurricane Michael Tax Relief ActRelated billNov 20, 2018
HR 7227Taxpayer First Act of 2018Related billDec 20, 2018

Titles 7

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

Official Title as Introduced
To modify the boundary of the Shiloh National Military Park located in Tennessee and Mississippi, to establish Parker's Crossroads Battlefield as an affiliated area of the National Park System, and for other purposes.
Short Titles as Introduced
Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
Short Titles as Reported to Senate
Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
Short Titles as Passed House
Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
Short Titles as Passed Senate
Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
Other Short Titles for portions of a bill
Retirement, Savings, and Other Tax Relief Act of 2018
Taxpayer First Act of 2018

Subjects

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

Text 6

Each version as it was printed, newest first.

  1. Dec 20, 2018Engrossed Amendment House
  2. Jun 6, 2018Engrossed Amendment Senate
  3. May 9, 2017Reported to Senate
  4. Feb 28, 2017Referred in Senate
  5. Feb 27, 2017Engrossed in House
  6. Jan 3, 2017Introduced 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.