H.R.2636 - Taxpayer's Defense Act106th Congress (1999-2000)
|Sponsor:||Rep. Gekas, George W. [R-PA-17] (Introduced 07/29/1999)|
|Committees:||House - Judiciary; Ways and Means; Rules|
|Latest Action:||11/03/1999 Committee Hearings Held. (All Actions)|
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Summary: H.R.2636 — 106th Congress (1999-2000)All Bill Information (Except Text)
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.
Introduced in House (07/29/1999)
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.