There is one summary. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/29/1999)

Taxpayer's Defense Act - Amends Federal provisions concerning discretionary congressional review of agency rules to prohibit a rule that establishes or increases a tax, however denominated, from taking effect before the enactment of a bill specifically authorizing the rule. Exempts a rule promulgated under the Internal Revenue Code.

Requires an agency promulgating such a rule to submit to each House of Congress a report containing the text of the part of the rule that establishes or increases a tax, and an explanation of the rule.

Outlines procedures for House and Senate consideration of the bill authorizing the rule to take effect.