Home > 106th Congressional Bills > H.R. 4199 (ih) To terminate the Internal Revenue Code of 1986. [Introduced in House] ...

H.R. 4199 (ih) To terminate the Internal Revenue Code of 1986. [Introduced in House] ...


Google
 
Web GovRecords.org


106th CONGRESS

  2d Session

                               H. R. 4199

_______________________________________________________________________

                                 AN ACT

            To terminate the Internal Revenue Code of 1986.
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
106th CONGRESS
  2d Session
                                H. R. 4199

_______________________________________________________________________

                                 AN ACT


 
            To terminate the Internal Revenue Code of 1986.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Date Certain Tax Code Replacement 
Act''.

SEC. 2. PURPOSE.

    The purpose of this Act is to set a date certain for replacing the 
Internal Revenue Code of 1986 with a simple and fair alternative.

SEC. 3. TERMINATION OF INTERNAL REVENUE CODE OF 1986.

    (a) In General.--No tax shall be imposed by the Internal Revenue 
Code of 1986--
            (1) for any taxable year beginning after December 31, 2004; 
        and
            (2) in the case of any tax not imposed on the basis of a 
        taxable year, on any taxable event or for any period after 
        December 31, 2004.
    (b) Exception.--Subsection (a) shall not apply to taxes imposed 
by--
            (1) chapter 2 of such Code (relating to tax on self-
        employment income);
            (2) chapter 21 of such Code (relating to Federal Insurance 
        Contributions Act); and
            (3) chapter 22 of such Code (relating to Railroad 
        Retirement Tax Act).

SEC. 4. NATIONAL COMMISSION ON TAX REFORM AND
              SIMPLIFICATION.

    (a) Findings.--The Congress finds the following:
            (1) The Internal Revenue Code of 1986 is overly complex, 
        imposes significant burdens on individuals and businesses and 
        the economy, is extremely difficult for the Internal Revenue 
        Service to administer, and is in need of fundamental reform and 
        simplification.
            (2) Many of the problems encountered by taxpayers in 
        dealing with the Internal Revenue Service could be eliminated 
        or alleviated by fundamental reform and simplification.
            (3) The Federal Government's present fiscal outlook for 
        continuing and sustained budget surpluses provides a unique 
        opportunity for the Congress to consider measures for 
        fundamental reform and simplification of the tax laws.
            (4) Recent efforts to simplify or reform the tax laws have 
        not been successful due in part to the difficulty of developing 
        broad-based, nonpartisan support for proposals to make such 
        changes.
            (5) Many of the problems with the Internal Revenue Service 
        stem from the overly complex tax code the agency is asked to 
        administer.
    (b) Establishment.--
            (1) In general.--To carry out the purposes of this section, 
        there is established within the legislative branch a National 
        Commission on Tax Reform and Simplification (in this section 
        referred to as the ``Commission'').
            (2) Composition.--The Commission shall be composed of 15 
        members, as follows:
                    (A) Three members appointed by the President, two 
                from the executive branch of the Government and one 
                from private life.
                    (B) Four members appointed by the majority leader 
                of the Senate, one from Members of the Senate and three 
                from private life.
                    (C) Two members appointed by the minority leader of 
                the Senate, one from Members of the Senate and one from 
                private life.
                    (D) Four members appointed by the Speaker of the 
                House of Representatives, one from Members of the House 
                and three from private life.
                    (E) Two members appointed by the minority leader of 
                the House of Representatives, one from Members of the 
                House and one from private life.
            (3) Chair.--The Commission shall elect a Chair (or two Co-
        Chairs) from among its members.
            (4) Meetings, quorums, vacancies.--After its initial 
        meeting, the Commission shall meet upon the call of the Chair 
(Co-Chairs, if elected) or a majority of its members. Nine members of 
the Commission shall constitute a quorum. Any vacancy in the Commission 
shall not affect its powers, but shall be filled in the same manner in 
which the original appointment was made. Any meeting of the Commission 
or any subcommittee thereof may be held in executive session to the 
extent that the Chair (Co-Chairs, if elected) or a majority of the 
members of the Commission or subcommittee determine appropriate.
            (5) Continuation of membership.--If--
                    (A) any individual who appointed a member to the 
                Commission by virtue of holding a position described in 
                paragraph (2) ceases to hold such position before the 
                report of the Commission is submitted under subsection 
                (g); or
                    (B) a member was appointed to the Commission as a 
                Member of Congress and the member ceases to be a Member 
                of Congress, or was appointed to the Commission because 
                the member was not an officer or employee of any 
                government and later becomes an officer or employee of 
                a government, that member may continue as a member for 
not longer than the 30-day period beginning on the date that such 
individual ceases to hold such position or such member ceases to be a 
Member of Congress or becomes such an officer or employee, as the case 
may be.
            (6) Appointment; initial meeting.--
                    (A) Appointment.--It is the sense of the Congress 
                that members of the Commission should be appointed not 
                more than 60 days after the date of the enactment of 
                this Act.
                    (B) Initial meeting.--If, after 60 days from the 
                date of the enactment of this Act, eight or more 
                members of the Commission have been appointed, members 
                who have been appointed may meet and select the Chair 
                (or Co-Chairs) who thereafter shall have the authority 
                to begin the operations of the Commission, including 
                the hiring of staff.
    (c) Functions of the Commission.--
            (1) In general.--The functions of the Commission shall be--
                    (A) to conduct, for a period of not to exceed 18 
                months from the date of its first meeting, the review 
                described in paragraph (2); and
                    (B) to submit to the Congress a report of the 
                results of such review, including recommendations for 
                fundamental reform and simplification of the Internal 
                Revenue Code of 1986, as described in subsection (g).
            (2) Review.--The Commission shall review--
                    (A) the present structure and provisions of the 
                Internal Revenue Code of 1986, especially with respect 
                to--
                            (i) its impact on the economy (including 
                        the impact on savings, capital formation and 
                        capital investment);
                            (ii) its impact on families and the 
                        workforce (including issues relating to 
                        distribution of tax burden);
                            (iii) the compliance cost to taxpayers; and
                            (iv) the ability of the Internal Revenue 
                        Service to administer such provisions;
                    (B) whether tax systems imposed under the laws of 
                other countries could provide more efficient and fair 
                methods of funding the revenue requirements of the 
                government;
                    (C) whether the income tax should be replaced with 
                a tax imposed in a different manner or on a different 
                base; and
                    (D) whether the Internal Revenue Code of 1986 can 
                be simplified, absent wholesale restructuring or 
                replacement thereof.
    (d) Powers of the Commission.--
            (1) In general.--The Commission or, on the authorization of 
        the Commission, any subcommittee or member thereof, may, for 
        the purpose of carrying out the provisions of this section, 
        hold such hearings and sit and act at such times and places, 
        take such testimony, receive such evidence, and administer such 
        oaths, as the Commission or such designated subcommittee or 
        designated member may deem advisable.
            (2) Contracting.--The Commission may, to such extent and in 
        such amounts as are provided in appropriation Acts, enter into 
        contracts to enable the Commission to discharge its duties 
        under this section.
            (3) Assistance from federal agencies and offices.--
                    (A) Information.--The Commission is authorized to 
                secure directly from any executive department, bureau, 
                agency, board, commission, office, independent 
                establishment, or instrumentality of the Government, as 
                well as from any committee or other office of the 
                legislative branch, such information, suggestions, 
                estimates, and statistics as it requires for the 
                purposes of its review and report. Each such 
                department, bureau, agency, board, commission, office, 
                establishment, instrumentality, or committee shall, to 
                the extent not prohibited by law, furnish such 
                information, suggestions, estimates, and statistics 
                directly to the Commission, upon request made by the 
                Chair (Co-Chairs, if elected).
                    (B) Treasury department.--The Secretary of the 
                Treasury is authorized on a nonreimbursable basis to 
                provide the Commission with administrative services, 
                funds, facilities, staff, and other support services 
                for the performance of the Commission's functions.
                    (C) General services administration.--The 
                Administrator of General Services shall provide to the 
                Commission on a nonreimbursable basis such 
                administrative support services as the Commission may 
                request.
                    (D) Joint committee on taxation.--The staff of the 
                Joint Committee on Taxation is authorized on a 
                nonreimbursable basis to provide the Commission with 
                such legal, economic, or policy analysis, including 
                revenue estimates, as the Commission may request.
                    (E) Other assistance.--In addition to the 
                assistance set forth in subparagraphs (A), (B), (C), 
                and (D), departments and agencies of the United States 
                are authorized to provide to the Commission such 
                services, funds, facilities, staff, and other support 
                services as they may deem advisable and as may be 
                authorized by law.
            (5) Postal services.--The Commission may use the United 
        States mails in the same manner and under the same conditions 
        as departments and agencies of the United States.
            (6) Gifts.--The Commission may accept, use, and dispose of 
        gifts or donations of services or property in carrying out its 
        duties under this section.
    (e) Staff of the Commission.--
            (1) In general.--The Chair (Co-Chairs, if elected), in 
        accordance with rules agreed upon by the Commission, may 
        appoint and fix the compensation of a staff director and such 
        other personnel as may be necessary to enable the Commission to 
        carry out its functions without regard to the provisions of 
        title 5, United States Code, governing appointments in the 
        competitive service, and without regard to the provisions of 
        chapter 51 and subchapter III or chapter 53 of such title 
        relating to classification and General Schedule pay rates, 
        except that no rate of pay fixed under this subsection may 
        exceed the equivalent of that payable to a person occupying a 
        position at level V of the Executive Schedule under section 
        5316 of title 5, United States Code. Any Federal Government 
        employee may be detailed to the Commission without 
        reimbursement from the Commission, and such detailee shall 
        retain the rights, status, and privileges of his or her regular 
        employment without interruption.
            (2) Consultant services.--The Commission is authorized to 
        procure the services of experts and consultants in accordance 
        with section 3109 of title 5, United States Code, but at rates 
        not to exceed the daily rate paid a person occupying a position 
        at level IV of the Executive Schedule under section 5315 of 
        title 5, United States Code.
    (f) Compensation and Travel Expenses.--
            (1) Compensation.--
                    (A) In general.--Except as provided in subparagraph 
                (B), each member of the Commission may be compensated 
                at not to exceed the daily equivalent of the annual 
                rate of basic pay in effect for a position at level IV 
                of the Executive Schedule under section 5315 of title 
                5, United States Code, for each day during which that 
                member is engaged in the actual performance of the 
                duties of the Commission.
                    (B) Exception.--Members of the Commission who are 
                officers or employees of the United States or Members 
                of Congress shall receive no additional pay on account 
                of their service on the Commission.
            (2) Travel expenses.--While away from their homes or 
        regular places of business in the performance of services for 
        the Commission, members of the Commission shall be allowed 
        travel expenses, including per diem in lieu of subsistence, in 
        the same manner as persons employed intermittently in the 
        Government service are allowed expenses under section 5703(b) 
        of title 5, United States Code.
    (g) Report of the Commission; Termination.--

Pages: 1 2 Next >>

Other Popular 106th Congressional Bills Documents:

1 H.R. 5276 (ih) To amend title XVIII of the Social Security Act to revise the coverage of immunosuppressive drugs under the Medicare Program. [Introduced in House] ...
2 S. 2565 (is) To reform the financing of Federal elections, and for other purposes. [Introduced in Senate] ...
3 H.R. 5266 (rds) For the relief of Saeed Rezai. [Received in the Senate] ...
4 H.J.Res. 122 (ih) Making further continuing appropriations for the fiscal year 2001, and for other purposes. [Introduced in House] ...
5 S. 3261 (is) To provide for the establishment of an HMO Guaranty Fund to provide payments to States to pay the outstanding health care provider claims of insolvent health maintenance organizations. [Introduced in Senate] ...
6 S. 1418 (rfh) To provide for the holding of court at Natchez, Mississippi, in the same manner as court is held at Vicksburg, Mississippi, and for other purposes. [Referred in House] ...
7 H.J.Res. 78 (eh) Making further continuing appropriations for the fiscal year 2000, and for other purposes. [Engrossed in House] ...
8 H.Con.Res. 254 (ih) Expressing the sense of the Congress that the President should seek input from all stakeholders, State and local governments, and the Congress before declaring any national monument under the authorities granted in the Act popularly kn...
9 S. 1232 (is) To provide for the correction of retirement coverage errors under chapters 83 and 84 of title 5, United States Code. [Introduced in Senate] ...
10 S. 938 (rs) To eliminate restrictions on the acquisition of certain land contiguous to Hawaii Volcanoes National Park, and for other purposes. [Reported in Senate] ...
11 S.Con.Res. 89 (es) [Engrossed in Senate] ...
12 H.R. 3159 (ih) To impose a moratorium on large agribusiness mergers and to establish a commission to review large agriculture mergers, concentration, and market power. [Introduced in House] ...
13 H.R. 1932 (ih) To authorize the President to award a gold medal on behalf of the Congress to Father Theodore M. Hesburgh, in recognition of his outstanding and enduring contributions to civil rights, higher education, the Catholic Church, the Nation, and...
14 H.R. 707 (rs) To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize a program for predisaster mitigation, to streamline the administration of disaster relief, to control the Federal costs of disaster assistance, and for...
15 H.Con.Res. 434 (eh) [Engrossed in House] ...
16 S. 3218 (is) To amend the Clean Air Act to exclude beverage alcohol compounds emitted from aging warehouses from the definition of volatile organic compounds. [Introduced in Senate] ...
17 H.R. 322 (rh) For the relief of Suchada Kwong. [Reported in House] ...
18 S. 363 (is) To establish a program for training residents of low-income rural areas for, and employing the residents in, new telecommunications industry jobs located in the rural areas, and for other purposes. [Introduced in Senate] ...
19 S. 3194 (rfh) To designate the facility of the United States Postal Service located at 431 North George Street in Millersville, Pennsylvania, as the ``Robert S. Walker Post Office''. [Referred in House] ...
20 H.R. 2863 (enr) To clarify the legal effect on the United States of the acquisition of a parcel of land in the Red Cliffs Desert Reserve in the State of Utah. [Enrolled bill] ...
21 H.Res. 381 (rh) Providing for consideration of the joint resolution (H.J. Res. 80) making further continuing appropriations for the fiscal year 2000, and for other purposes. [Reported in House] ...
22 S. 2511 (rfh) To establish the Kenai Mountains-Turnagain Arm National Heritage Area in the State of Alaska, and for other purposes. [Referred in House] ...
23 H.R. 704 (ih) For the relief of Walter Borys. [Introduced in House] ...
24 S. 1832 (pcs) To amend the Fair Labor Standards Act of 1938 to increase the Federal minimum wage. [Placed on Calendar Senate] ...
25 S. 2829 (is) To provide for an investigation and audit at the Department of Education. [Introduced in Senate] ...
26 H.R. 3745 (rh) To authorize the addition of certain parcels to the Effigy Mounds National Monument, Iowa. [Reported in House] ...
27 H.Res. 594 (eh) [Engrossed in House] ...
28 S. 254 (pcs) To reduce violent juvenile crime, promote accountability by and rehabilitation of juvenile criminals, punish and deter violent gang crime, and for other purposes. [Placed on Calendar Senate] ...
29 S. 1358 (is) To amend title XVIII of the Social Security Act to provide more equitable payments to home health agencies under the medicare program. [Introduced in Senate] ...
30 S. 1910 (rs) To amend the Act establishing Women's Rights National Historical Park to permit the Secretary of the Interior to acquire title in fee simple to the Hunt House located in Waterloo, New York. [Reported in Senate] ...


Other Documents:

106th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions

Additional

1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy