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Taxpayer Protection and IRS Accountability Act of 2003, H.R. 1528, and Tax Administration and Good Government Act, S. 882, June 18, 2004 1 (June 18, 2004)

handle is hein.tera/crstax0575 and id is 1 raw text is: Order Code RS21189 Updated June 18, 2004 CRS Report for Congress Received through the CRS Web Taxpayer Protection and IRS Accountability Act of 2003, H.R. 1528, and Tax Administration Good Government Act, S. 882 Erika Lunder Legislative Attorney American Law Division Summary The House of Representatives and the Senate have passed different versions of H.R. 1528, a bill whose provisions primarily relate to tax administration and taxpayer safeguards. On June 19, 2003, the House passed H.R. 1528, the Taxpayer Protection and IRS Accountability Act of 2003, by a vote of 252-170. On May 19, 2004, the Senate passed an amended version of the bill by unanimous consent. The Senate amendment replaced the language in the House-passed bill with the reported version of S. 882, the Tax Administration Good Government Act. Both versions of H.R. 1528 contain similar provisions, but there are differences between the two. This report briefly summarizes the contents of the House and Senate versions of H.R. 1528. The House of Representatives and the Senate have each passed versions of H.R. 1528, a bill that primarily addresses tax administration and taxpayer safeguards. The House passed H.R. 1528, the Taxpayer Protection and IRS Accountability Act of 2003, by a vote of 252 to 170 on June 19, 2003. The Senate passed an amended version of the bill by unanimous consent on May 19, 2004. The Senate amendment replaced the language in the House-passed bill with the reported version of S. 882, the Tax Administration Good Government Act. The two versions of H.R. 1528 include many of the same provisions, but significant differences do exist. This report will briefly summarize both versions of H.R. 1528. Under each subject heading, provisions that are in both versions will be mentioned, followed by provisions that are only in the House version, and then the provisions that are only in the Senate version. Title VII of the House version made clerical changes to the applicability of federal-state agreements dealing with unemployment assistance. These changes are outdated in light ofP.L. 108-26, the Unemployment Compensation Amendments of 2003, and are omitted. Additionally, section 310 (Suspension of Tax-Exempt Status of Terrorist Organization) of the House version is omitted because an identical provision was enacted in P.L. 108-121, the Military Family Tax Relief Act of 2003. Congressional Research Service ** The Library of Congress

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