H.R. 5719 - Taxpayer Assistance and Simplification Act of 2008

Taxpayer Assistance and Simplification Act of 2008

H.R. 5719 — 110^th Congress (2007–2008)

Summary

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. (by CRS)

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Title

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.

Other Titles

• Taxpayer Assistance and Simplification Act of 2008
• Taxpayer Assistance and Simplification Act of 2008
• Taxpayer Assistance and Simplification Act of 2008

Sponsor

Charles Rangel

Co-Sponsors

• Keith Ellison
• Earl Pomeroy
• Timothy Walz
• James McDermott
• Tim Mahoney
• Gabrielle Giffords
• Joseph Crowley
• Kendrick Meek
• John Hall
• Peter Welch
• Rahm Emanuel
• Elijah Cummings
• Earl Blumenauer
• Stephanie Jones
• Ronald Kind
• John Lewis
• Shelley Berkley

Subjects

• Taxation
• Budgets
• Business
• Collection of accounts
• Communications
• Congress
• Congressional reporting requirements
• Corporation taxes
• Criminal justice
• Debit cards
• Department of the Treasury
• Earned income tax credit
• Electronic funds transfers
• Executive departments
• Finance
• Fraud
• Government contractors
• Government information
• Government procurement
• Government publicity
• Government service contracts
• Governmental investigations
• Grants-in-aid
• Home care services
• Identity theft
• Income tax
• Internet
• Labor
• Law
• Loans
• Names
• Partnerships
• Public contracts
• Searches and seizures
• Signs and symbols
• Social services
• Tax auditing
• Tax deductions
• Tax exemption
• Tax liens
• Tax penalties
• Tax preparers
• Tax refunds
• Tax returns
• Taxpayers
• Technology
• Telecommunication
• Volunteer workers
• Welfare
• Wireless communication
• Withholding tax

Related Bills

• H.Res. 1102 (110^th) : 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.
• H.R. 4318 (110^th) : To Amend the Internal Revenue Code of 1986 to Modify the Penalty on the Understatement of Taxpayer's Liability by Tax Return Preparers.
• H.R. 5703 (110^th) : Elderly Care Tax Act of 2008
• S. 2851 (110^th) : 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.

Major Actions

Introduced	4/08/2008
Referred to Committee
Passed House	4/15/2008

Bill History

• All Votes
• All Actions
• Amendments

	Chamber/Committee	Motion	Date	Result
select this vote	House	On Motion to Recommit with Instructions: H.R. 5719 Taxpayer Assistance and Simplification Act	4/15/2008	This motion DID NOT PASS the House 210 voted YES 210 voted NO 12 voted present/not voting
currently selected	House	On Passage - House - H.R. 5719 Taxpayer Assistance and Simplification Act	4/15/2008	This bill PASSED the House 238 voted YES 179 voted NO 14 voted present/not voting

	Action	Date	Description
	Introduced	4/08/2008
		4/08/2008	Referred to the House Committee on Ways and Means.
		4/09/2008	Committee Consideration and Mark-up Session Held.
	Put on a legislative calendar	4/09/2008	Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 17.
		4/14/2008	Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-584, Part I.
	Put on a legislative calendar	4/14/2008	Placed on the Union Calendar, Calendar No. 362.
		4/14/2008	Rules Committee Resolution H. Res. 1102 Reported to House. Rule 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.
		4/14/2008	Supplemental report filed by the Committee on Ways and Means, H. Rept. 110-584, Part II.
		4/15/2008	Rule H. Res. 1102 passed House.
		4/15/2008	Considered under the provisions of rule H. Res. 1102.
		4/15/2008	Rule 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.
		4/15/2008	DEBATE - The House proceeded with one hour of debate on H.R. 5719.
		4/15/2008	The previous question was ordered pursuant to the rule.
		4/15/2008	Mr. Herger moved to recommit with instructions to Ways and Means.
		4/15/2008	DEBATE - The House proceeded with ten minutes of debate on the Herger motion to recommit with instructions. The instructions contained in the motion seek to add language to deny tax exempt interest with respect to bonds of sanctuary states and cities.
		4/15/2008	The previous question on the motion to recommit with instructions was ordered without objection.
select this vote	Vote	4/15/2008	On Motion to Recommit with Instructions: H.R. 5719 Taxpayer Assistance and Simplification Act
currently selected	House Vote on Passage	4/15/2008	On Passage - House - H.R. 5719 Taxpayer Assistance and Simplification Act
		4/16/2008	Received in the Senate and Read twice and referred to the Committee on Finance.

	Number	Sponsor	Date Offered	Status