H.R. 6111 - Tax Relief and Health Care Act of 2006

Tax Relief and Health Care Act of 2006

H.R. 6111 — 109^th Congress (2005–2006)

Summary

An act to amend the Internal Revenue Code of 1986 to extend expiring provisions, and for other purposes. (by CRS)

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Title

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.

Other Titles

• Tax Relief and Health Care Act of 2006
• Africa Investment Incentive Act of 2006
• Andean Trade Preferences Extension Act
• Gulf of Mexico Energy Security Act of 2006
• Haitian Hemispheric Opportunity through Partnership Encouragement Act of 2006
• Health Opportunity Patient Empowerment Act of 2006
• Medicare Improvements and Extension Act of 2006
• Pam White Wilderness Act of 2006
• Surface Mining Control and Reclamation Act Amendments of 2006
• White Pine County Conservation, Recreation, and Development Act of 2006
• An act to amend the Internal Revenue Code of 1986 to extend expiring provisions, and for other purposes.

Sponsor

Ellen Tauscher

Co-Sponsors

Subjects

• Taxation
• Access to health care
• Actions and defenses
• Administrative procedure
• Administrative remedies
• Adoption
• Affiliated corporations
• Africa (Sub-Saharan)
• Age
• Aged
• Agriculture
• Agriculture in foreign trade
• Air pollution
• Alabama
• Alaska
• Alcohol as fuel
• Alcoholic beverages
• Alternative energy sources
• Ambulatory care
• American Samoa
• American investments
• Animals
• Appropriations
• Auditing
• Automobile tires
• Aviation fuels
• Bicycles
• Biomass energy
• Bolivia
• Bonds
• Botswana
• Brain diseases
• Bribery
• Budgets
• Business
• Canals
• Cancer
• Capital gains tax
• Caribbean area
• Cellulose
• Charitable contributions
• Chemicals
• Child labor
• Children
• Cigarettes
• Citizen participation
• Citizenship
• Civil liberties
• Civil rights
• Clocks and watches
• Clothing
• Coal
• Coastal zone
• Collective bargaining
• College costs
• Colombia
• Competitive bidding
• Computers
• Conflict of interests
• Congress
• Congressional investigations
• Congressional reporting requirements
• Continental shelf
• Continuum of care
• Corporate reorganizations
• Corporation taxes
• Cotton
• Criminal investigation
• Criminal justice
• Customs administration
• Data banks
• Democracy
• Department of the Treasury
• Depletion allowances
• Depreciation and amortization
• Developing countries
• District of Columbia
• Divorce
• Drugs
• Due process of law
• Dyes and dyeing
• East Asia
• Economic development
• Economic policy
• Ecuador
• Education
• Elder abuse
• Electric appliances
• Electric batteries
• Electric power production
• Elementary and secondary education
• Elementary education
• Emergency communication systems
• Emergency management
• Employee health benefits
• Employee rights
• Employee stock options
• Energy
• Energy conservation
• Energy efficiency
• Environmental assessment
• Environmental protection
• Equality before the law
• Equipment and supplies
• Europe
• European Union
• Ex-offenders
• Excise tax
• Executive Office of the President
• Executive departments
• Executive reorganization
• Exports
• Families
• Fibers
• Finance
• Fines (Penalties)
• Flexible benefit plans
• Florida
• Food
• Food stamps
• Forced labor
• Foreign investments
• Foreign policy
• Forfeiture
• Foster home care
• Free enterprise
• Freedom of association
• Gas in submerged lands
• Gas industry
• Government and business
• Government ethics
• Government information
• Government publicity
• Government service contracts
• Government trust funds
• Governmental investigations
• Great Lakes
• Gulf of Mexico
• Habitat conservation
• Haiti
• Hazardous substances
• Health care fraud
• Health facilities
• Health insurance
• Health policy
• Higher education
• Home care services
• Hospital care
• Hospital personnel
• Hospital rates
• Hours of labor
• Housing finance
• Human rights
• Identification devices
• Immigration
• Import restrictions
• Imports
• Income tax
• Indexing (Economic policy)
• Indian economic development
• Individual retirement accounts
• Infrastructure
• Infrastructure (Economics)
• Insurance premiums
• Intellectual property
• Interest
• Internal Revenue Service (IRS)
• International affairs
• International finance
• Job training
• Jurisdiction
• Kidney diseases
• Labor
• Land transfers
• Latin America
• Law
• Leases
• Leather industry
• Legal fees
• Liability for environmental damages
• Liens
• Limitation of actions
• Loans
• Local taxation
• Louisiana
• Machinery
• Maintenance and repair
• Manufacturing industries
• Marine resources
• Married people
• Medicaid
• Medical care
• Medical fees
• Medical research
• Medical savings accounts
• Medical supplies
• Medical tests
• Medically uninsured
• Medicare
• Medicine
• Mental health services
• Merchant ships
• Metals
• Mine safety
• Miners
• Minimum tax
• Minimum wages
• Minorities
• Minority employment
• Mississippi
• Mortgage guaranty insurance
• Most favored nation principle
• Namibia
• Natural resources
• Nevada
• Normal trade relations
• Occupational health and safety
• Office of the U.S. Trade Representative
• Oil and gas leases
• Oil pollution
• Oil well drilling
• Old age, survivors and disability insurance
• Oregon
• Oxygen
• Pensions
• Peru
• Pesticides
• Petroleum in submerged lands
• Physicians
• Platinum
• Pluralism (Social sciences)
• Politics and government
• Poverty
• Preferred provider organizations (Medical care)
• Prescription pricing
• Public contracts
• Public corruption
• Public lands
• Puerto Rico
• Quality of care
• Radio
• Radioisotopes in medicine
• Railroad engineering
• Reclamation of land
• Rescue work
• Research and development
• Research and development tax credit
• Research grants
• Restaurants
• Retiree health benefits
• Right of property
• Rule of law
• Rural affairs
• Rural health
• Sales tax
• School buildings
• Science policy
• Scientific education
• Scientific instruments and apparatus
• Secondary education
• Separation (Law)
• Shoe industry
• Smokeless tobacco
• Smuggling
• Social security
• Social security beneficiaries
• Sports
• State and local government
• State taxation
• State-sponsored terrorism
• Strip mining
• Student loan funds
• Subsidies
• Sulphur dioxide
• Tariff
• Tariff preferences
• Tax administration
• Tax courts
• Tax credits
• Tax deductions
• Tax exclusion
• Tax exemption
• Tax penalties
• Tax rates
• Tax refunds
• Tax returns
• Tax-exempt securities
• Teacher education
• Technology
• Telecommunication
• Television
• Terminal care
• Terrorism
• Texas
• Textile fabrics
• Tobacco
• Tools
• Trade
• Trade agreements
• Trails
• Transportation
• Trusts and trustees
• Undercover operations
• Underground storage
• Unrelated business income tax
• Vaccines
• Veterans
• Veterans' loans
• Video display terminals
• Vietnam
• Virgin Islands
• Virus diseases
• Visas
• Wages
• Water pollution
• Water resources
• Welfare
• Welfare eligibility
• Welfare work participation
• Whistle blowing
• Wilderness areas
• Wildlife conservation
• Wildlife refuges
• Wine
• Women
• Women's health
• Wool
• Wyoming

Related Bills

• H.Res. 1099 (109^th) : Relating to Consideration of the Bill (H.R. 6111) 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.
• H.Res. 1100 (109^th) : Providing for Consideration of the Bill (H.R. 6406) to Modify Temporarily Certain Rates of Duty and Make Other Technical Amendments to the Trade Laws, to Extend Certain Trade Preference Programs, and for Other Purposes.
• H.R. 6142 (109^th) : Africa Investment Incentive Act of 2006
• H.R. 6406 (109^th) : Africa Investment Incentive Act of 2006
• H.R. 6406 (109^th) : Africa Investment Incentive Act of 2006
• H.R. 6408 (109^th) : Tax Relief and Health Care Act of 2006
• S. 3523 (109^th) : 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.
• S. 3772 (109^th) : White Pine County Conservation, Recreation, and Development Act of 2006

Major Actions

Introduced	9/19/2006
Referred to Committee
Amendments (7 proposed)
Passed House	12/06/2006
Passed Senate	12/07/2006
Signed by President	12/20/2006

Bill History

• All Votes
• All Actions
• Amendments

	Chamber/Committee	Motion	Date	Result
currently selected	House	On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.	12/06/2006	PASSED by voice vote
select this vote	Senate	Passed Senate with an amendment by Unanimous Consent.	12/07/2006	PASSED by voice vote
select this vote	Senate	Amendment SA 5225 agreed to in Senate by Unanimous Consent.	12/07/2006	PASSED by voice vote
select this vote	House	Motion to Amend the House Amendment to Senate Amendment: Amendment 1 to H.R. 6111	12/08/2006	This amendment DID NOT PASS the House 205 voted YES 207 voted NO 20 voted present/not voting
select this vote	House	On Motion to Agree to Senate Amendment with Amendment: H.R. 6111 Tax Relief and Health Care Act	12/08/2006	This motion PASSED the House 367 voted YES 45 voted NO 21 voted present/not voting
select this vote	Senate	Motion to Waive CBA Re: Motion to Concur in House Amendment to the Senate Amendment to H.R.6111.	12/09/2006	This motion PASSED the Senate 67 voted YES 21 voted NO 12 voted present/not voting
select this vote	Senate	Motion to Invoke Cloture on the Motion to Concur in the House Amdt. to Senate Amdt. to H.R. 6111	12/09/2006	This motion PASSED the Senate 78 voted YES 10 voted NO 12 voted present/not voting
select this vote	Senate	Motion to Concur in the House Amendment to the Senate Amendment to H.R. 6111	12/09/2006	This motion PASSED the Senate 79 voted YES 9 voted NO 12 voted present/not voting

	Action	Date	Description
	Introduced	9/19/2006
		9/19/2006	Referred to the House Committee on Ways and Means.
		12/06/2006	Mr. Ramstad moved to suspend the rules and pass the bill, as amended.
		12/06/2006	Considered under suspension of the rules.
		12/06/2006	DEBATE - The House proceeded with forty minutes of debate on H.R. 6111.
currently selected	House Vote on Passage	12/06/2006	On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
		12/06/2006	Received in the Senate, read twice.
		12/07/2006	Measure laid before Senate by unanimous consent.
		12/07/2006	Message on Senate action sent to the House.
select this vote	Senate Vote on Passage	12/07/2006	Passed Senate with an amendment by Unanimous Consent.
		12/07/2006	Amendment SA 5225 proposed by Senator McConnell for Senator Frist.
select this vote	Vote	12/07/2006	Amendment SA 5225 agreed to in Senate by Unanimous Consent.
		12/08/2006	Rules Committee Resolution H. Res. 1099 Reported to House. Rule provides for consideration of H.R. 6111.
		12/08/2006	Message on House action received in Senate and at desk: House amendments to Senate amendment.
		12/08/2006	Motion to concur in the House amendment to the Senate amendment to the bill H.R. 6111 made in Senate.
		12/08/2006	Cloture motion on the motion to concur in the House amendent to the Senate amendment to the bill H.R. 6111 presented in Senate.
		12/08/2006	Rule H. Res. 1099 passed House.
		12/08/2006	Mr. Thomas moved that the House agree with amendments to the Senate amendment.
		12/08/2006	DEBATE - Pursuant to the provisions of H. Res. 1099, the House proceeded with one hour of debate on the motion to agree to the Senate amendment to H.R. 6111 with an amendment.
		12/08/2006	DEBATE - The House continued with debate on the pending motion with respect to H.R. 6111.
		12/08/2006	Mr. Markey moved to amend the House amendment to the Senate amendment.
		12/08/2006	DEBATE - Pursuant to the provisions of H. Res. 1099, the House proceeded with 10 minutes of debate on the Markey motion to amend. The Markey motion seeks to amend the proposed House amendment to the Senate amendment to H.R. 6111 by striking section 123 of title I of division A and inserting new text.
		12/08/2006	The previous question was ordered without objection.
		12/08/2006	On motion to amend the House amendment to the Senate amendment Failed by recorded vote: 205 - 207 (Roll No. 532).
		12/08/2006	On motion that the House agree with amendments to the Senate amendment Agreed to by recorded vote: 367 - 45 (Roll No. 533).
select this vote	Vote	12/08/2006	Motion to Amend the House Amendment to Senate Amendment: Amendment 1 to H.R. 6111
select this vote	Vote	12/08/2006	On Motion to Agree to Senate Amendment with Amendment: H.R. 6111 Tax Relief and Health Care Act
		12/09/2006	Motion to concur in the House amendment to the Senate amendment to the bill H.R. 6111 with an amendment (SA 5236) made in Senate. (consideration: CR 12/8/2006 S11658)
		12/09/2006	Point of order that the pending motion to concur to the House amendment with an amendment violates sections 302 and 311 of the Congressional Budget Act and section 505 of the FY 2004 Budget Resolution raised in Senate.
		12/09/2006	Motion to concur in the House amendment to the Senate amendment with an amendment (SA 5236) was withdrawn by Unanimous Consent. (consideration: CR 12/8/2006 S11658; text: CR 12/8/2006 S11658)
		12/09/2006	Senate agreed to the House amendment to the title by Unanimous Consent.
	Presented to President	12/09/2006	Cleared for White House.
		12/09/2006	Amendment SA 5236 proposed by Senator Frist to the House amendment to the Senate amendment to the bill (H.R. 6111).
		12/09/2006	Proposed amendment SA 5236 withdrawn in Senate.
		12/09/2006	SA 5237 fell when motion to concur in House amendment to Senate amendment with an amendment SA 5236 was withdrawn.
		12/09/2006	Amendment SA 5237 proposed by Senator Frist to Amendment SA 5236.
select this vote	Vote	12/09/2006	Motion to Waive CBA Re: Motion to Concur in House Amendment to the Senate Amendment to H.R.6111.
select this vote	Vote	12/09/2006	Motion to Invoke Cloture on the Motion to Concur in the House Amdt. to Senate Amdt. to H.R. 6111
select this vote	Vote	12/09/2006	Motion to Concur in the House Amendment to the Senate Amendment to H.R. 6111
		12/11/2006	Message on Senate action sent to the House.
	Presented to President	12/19/2006	Presented to President.
	Signed	12/20/2006	Signed by President.
	Enacted	12/20/2006	Became Public Law No: 109-432.

	Number	Sponsor	Date Offered	Status
select this vote	S. Amdt. 5225	Frist, William [R-TN]	December 7, 2006	Passed by voice vote on December 6, 2006.
	to make a technical correction. Show amendment details
	S. Amdt. 5230	Wyden, Ron [D-OR]	December 7, 2006	Offered on December 6, 2006.
	Amendment information not available. Show amendment details
select this vote	H. Amdt. 1217	Markey, Edward [D-MA7]	December 8, 2006	Offered on December 7, 2006.
	Amendment to H.R. 6111. Show amendment details
	S. Amdt. 5231	Wyden, Ron [D-OR]	December 8, 2006	Offered on December 7, 2006.
	Amendment information not available. Show amendment details
	S. Amdt. 5232	Wyden, Ron [D-OR]	December 8, 2006	Offered on December 7, 2006.
	Amendment information not available. Show amendment details
	S. Amdt. 5236	Frist, William [R-TN]	December 8, 2006	Withdrawn on December 8, 2006.
	To establish the enactment date. Show amendment details
	S. Amdt. 5237	Frist, William [R-TN]	December 8, 2006	Offered on December 7, 2006.
	To change the enactment date. Show amendment details