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14914 1 (2004)

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US. GOVERNMENT
INFORMATION
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                     108TH CONGRESS                                         REPORT
                        2d Session     HOUSE   OF REPRESENTATIVES           108-415





                        REPEAL OF SECTION 801 OF REVENUE ACT OF 1916




                     FEBRUARY 6, 2004.-Committed to the Committee of the Whole House on the State
                                       of the Union and ordered to be printed



                        Mr.  SENSENBRENNER, from the Committee on the Judiciary,
                                          submitted  the  following


                                              REPORT

                                                together with

                                           DISSENTING VIEWS

                                           [To accompany H.R. 1073]

                              [Including cost estimate of the Congressional Budget Office]

                         The Committee   on the Judiciary, to whom  was referred the bill
                    (H.R.  1073) to repeal section 801 of the Revenue  Act of 1916, hav-
                    ing considered  the same, reports favorably thereon without  amend-
                    ment  and  recommends   that the bill do pass.

                                                 CONTENTS
                                                                                     Page
                    Purpose and Sum m ary  ..........................................................................................  2
                    Background and Need for the Legislation ...........................................................  2
                    H earings ...................................................................................................................  6
                    Com m ittee Consideration  ......................................................................................  6
                    Vote of the Com m ittee  .............................................................................................  6
                    Com m ittee Oversight Findings  ...............................................................................  6
                    New Budget Authority and Tax Expenditures ......................................................  6
                    Congressional Budget Office Cost Estimate ..........................................................  6
                    Perform ance Goals  and  Objectives  .......................................................................  7
                    Constitutional Authority  Statem ent  ......................................................................  7
                    Section-by-Section Analysis and Discussion ..........................................................  8
                    Changes in Existing Law Made by the Bill, as Reported ...................................  8
                    M arkup Transcript ..................................................................................................  9
                    D issenting  V iew s  .....................................................................................................  15

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