H.R. 1661 · 108th Congress
Taxpayer and Fairness Protection Act of 2003
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
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RangelSponsor23 cosponsors · 23 D
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Becerra
BC
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Cardin
LD
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Doggett
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Jefferson
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Jones
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Kleczka
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Levin
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Lewis
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Matsui
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McDermott
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McNulty
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Neal
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Sandlin
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Stark
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Larson
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Ross
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Waxman
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Israel
MK
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Kaptur
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Bishop
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Frost
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Norton
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Meeks14 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in House · Apr 8, 2003
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Taxpayer and Fairness Protection Act of 2003
Latest action (Apr 8, 2003): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Apr 8, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.