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4/15/2008--Passed House amended. Taxpayer Assistance and Simplification Act of 2008 - (Sec. 2) Amends the Internal Revenue Code to modify the standards for imposing penalties on tax return preparers for understatements of tax to require: (1) substantial authority for a position with respect to an item on a tax return if such position was not disclosed with the return; and (2) a reasonable basis for a position that was disclosed with the return. Requires tax return preparers to have a reasonable belief that a position with respect to a tax shelter or a reportable transaction (a transaction having a potential for tax avoidance or evasion) will more likely than not be sustained on its merits.<br/>(Sec. 3) Removes certain limitations on the tax deduction for employee use of cellular telephones.<br/>(Sec. 4) Delays until 2012 the 3% withholding requirement on government payments to contractors providing goods and services.<br/>(Sec. 5) Exempts recipients of home care services under federally-assisted state or local government home care programs for the elderly or disabled from payment of employment taxes for amounts paid to service providers. Imposes liability for payment of such taxes on the fiscal administrators of such programs. (Sec. 6) Allows officers and employees of the Department of the Treasury to refer taxpayers for advice and assistance to federally-funded low-income taxpayer clinics. (Sec. 7) Authorizes the Secretary of the Treasury to make grants to provide matching funds for volunteer income tax assistance programs. Increases to $10 million the annual amount the Secretary may allocate for grants to such programs.<br/>(Sec. 8) Requires the Secretary to provide taxpayers with annual written notices of eligibility for the earned income tax credit. (Sec. 9) Prohibits the Secretary from providing a debt indicator (notice of a tax refund offset) to businesses that provide refund anticipation loans and engage in predatory business practices with respect to such loans. (Sec. 10) Directs the Secretary to conduct a feasibility study for delivering tax refunds on debit cards, prepaid cards, and other electronic means to facilitate refunds to individuals who do not have bank accounts. (Sec. 11) Extends from nine months to two years the period in which the Internal Revenue Service (IRS) may return property that has been wrongfully levied and for bringing a civil action for a wrongful levy.<br/>(Sec. 12) Allows taxpayers to recontribute to their individual retirement accounts (IRAs), without penalty or limitation, amounts that were wrongfully levied by the IRS. Requires the IRS to pay interest on IRA amounts that were wrongfully seized.<br/>(Sec. 13) Requires the Secretary to notify a taxpayer of: (1) any unauthorized use of such taxpayer's identity (suspected identity theft) which the Secretary uncovers during a tax investigation; and (2) any criminal charges brought against an individual who is using the identity of such taxpayer.<br/>(Sec. 14) Repeals the authority of the IRS to enter into private debt collection contracts. Exempts contracts entered into before March 1, 2008, that are not renewed or extended after such date. Nullifies any contract entered into, extended, or renewed on or after such date.<br/>(Sec. 15) Allows the IRS to use any means of mass communication (e.g., the Internet) to publish unclaimed tax refund amounts.<br/>(Sec. 16) Expands the prohibitions against the misuse of Department of the Treasury names and symbols to the use of such names and symbols on an Internet domain address. (Sec. 17) Sets forth a substantiation requirement for payments from a health savings account. Requires the trustee of a health savings account to report to the Secretary and the account beneficiary any unsubstantiated amount paid from an account for the preceding calendar year.<br/>(Sec. 18) Amends the Internal Revenue Code and title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to treat certain foreign subsidiaries of U.S. companies performing services under a contract with the U.S. government as U.S. employers for purposes of Social Security and Medicare employment taxes.<br/>(Sec. 19) Amends the Tax Increase Prevention and Reconciliation Act of 2005 to increase estimated tax payments for certain large corporations in the third quarter of 2013. (Sec. 20) Directs the Comptroller General to study and report to Congress on the use of distributions from health savings accounts.<br/>

1208318400 2008-04-16 Fri Nov 07 05:49:05 -0600 2008 introduced 49876 'act':5 '2008':7 'assist':2 'taxpay':1 'simplif':4 58128 false short introduced 49876 'low':28 'tax':19 '1986':8 'code':6 'amend':2 'delay':15 'incom':29 'assist':26 'enhanc':23 'govern':21 'intern':4 'prepar':12 'purpos':34 'return':11 'revenu':5 'taxpay':24,30 'conform':10 'penalti':13 'protect':25 'standard':14 'withhold':18 'implement':16 'low-incom':27 'contractor':22 58073 false official reported to house 49876 'act':5 '2008':7 'assist':2 'taxpay':1 'simplif':4 58277 false short passed house 49876 'act':5 '2008':7 'assist':2 'taxpay':1 'simplif':4 58278 false short action 49876 1208318400 Wed Apr 16 00:00:00 -0500 2008 153628 Received in the Senate and Read twice and referred to the Committee on Finance. R000053 1930-06-11 9048 2354 Rayburn House Office Building https://forms.house.gov/rangel/forms/contact.shtml 15 202-225-0816 Charles 'd':4 'ny':5 '-15':6 'rep':1 'charl':2,7,9 'rangel':3,8,10 M 400333 Rangel Charles_B._Rangel B. Rep. Charles Rangel [D, NY-15] 4035 N00000964 13806 Democrat 202-225-4365 Roman Catholic NY Charlie Charles Rangel 1.24561403508772 http://www.house.gov/rangel/ RepRangel B001231 1951-01-20 3446 405 Cannon House Office Building http://berkley.house.gov/contact/email.html 1 202-225-3119 Shelley 'd':4 '-1':6 'nv':5 'rep':1 'berkley':3,8,10 'shelley':2,7,9 F 400024 Berkley Shelley_Berkley Rep. Shelley Berkley [D, NV-1] 1716 N00009818 7563 Democrat 202-225-5965 Jewish NV Shelley Berkley 1.66666666666667 http://berkley.house.gov/ B000574 1948-08-16 4220 2267 Rayburn House Office Building http://blumenauer.house.gov/index.php?option=com_email_form&Itemid=206 3 202-225-8941 Earl 'd':4 '-3':6 'rep':1 'earl':2,7,9 'blumenau':3,8,10 M 400033 Blumenauer Earl_Blumenauer Rep. Earl Blumenauer [D, OR-3] 1872 N00007727 7220 Democrat 202-225-4811 OR Earl Blumenauer 3.92307692307692 http://blumenauer.house.gov/ C001038 1962-03-16 2011 312 Cannon House Office Building https://forms.house.gov/crowley/contact.shtml 7 202-225-1909 Joseph 'd':4 '-7':6 'ny':5 'rep':1 'joseph':2,7,9 'crowley':3,8,10 M 400087 Crowley Joseph_Crowley Rep. Joseph Crowley [D, NY-7] 775 N00001127 6781 Democrat 202-225-3965 Roman Catholic NY Joe Joseph Crowley 0.142857142857143 http://crowley.house.gov/ C000984 1951-01-18 4058 2235 Rayburn House Office Building https://forms.house.gov/wyr/welcome.shtml 7 202-225-3178 Elijah 'd':4 '-7':6 'md':5 'cum':3,8,10 'rep':1 'elijah':2,7,9 M 400090 Cummings Elijah_E._Cummings Eugene Rep. Elijah Cummings [D, MD-7] 2145 N00001971 7254 Democrat 202-225-4741 Baptist MD Elijah Cummings 4.08333333333333 http://www.house.gov/cummings/ E000288 1963-08-04 7050 1130 Longworth House Office Building http://ellison.house.gov/index.php?option=com_content&task=view&id=87 5 202-225-4886 Keith 'd':4 '-5':6 'mn':5 'rep':1 'keith':2,7,9 'ellison':3,8,10 M 412215 Ellison Keith_Ellison Rep. Keith Ellison [D, MN-5] 2078 N00028257 9005 Democrat 202-225-4755 MN Keith Ellison 6.05882352941176 http://ww3.house.leg.state.mn.us/members/members.asp?district=58B RepKeithEllison E000287 1959-11-29 6712 5 Rahm 'd':4 '-5':6 'il':5 'rep':1 'rahm':2,7,9 'emanuel':3,8,10 M 400120 Emanuel Rahm_Emanuel Rep. Rahm Emanuel [D, IL-5] 2658 N00024813 7512 Democrat Jewish IL Rahm Emanuel 3.0 G000554 3869 502 Cannon House Office Building http://giffords.house.gov/contact/mailing-list/ 8 202-225-0378 Gabrielle 'd':4 '-8':6 'az':5 'rep':1 'gifford':3,8,10 'gabriell':2,7,9 F 412188 Giffords Gabrielle_Giffords Rep. Gabrielle Giffords [D, AZ-8] 2258 N00027829 9273 Democrat 202-225-2542 AZ Gabrielle Giffords 2.89655172413793 http://giffords.house.gov/contact/mailing-list/ giffords2 H001039 1948-07-23 4587 1217 Longworth House Office Building http://johnhall.house.gov/emailjohn.asp 19 202-225-3289 John 'd':4 'ny':5 '-19':6 'rep':1 'hall':3,8,10 'john':2,7,9 M 412222 Hall John_Hall J. Rep. John Hall [D, NY-19] 2218 N00027888 7506 Democrat 202-225-5441 NY John Hall 3.57142857142857 http://johnhall.house.gov/ J000284 1949-09-10 753 Stephanie 'jone':2,4,6 'stephani':1,3,5 F 400208 Jones Stephanie_Tubbs_Jones Tubbs Stephanie Jones 118 N00003561 6645 Democrat Baptist Stephanie Jones K000188 1963-03-16 2158 1406 Longworth House Office Building http://www.house.gov/kind/contact.shtml 3 202-225-5739 Ronald 'd':4 '-3':6 'wi':5 'rep':1 'ron':9 'kind':3,8,11 'ronald':2,7,10 M 400218 Kind Ron_Kind James Rep. Ronald Kind [D, WI-3] 988 Ron N00004403 6254 Democrat 202-225-5506 Lutheran WI Ron Ronald Kind 4.4 http://www.house.gov/kind/ repronkind L000287 1940-02-21 6720 343 Cannon House Office Building http://www.house.gov/formjohnlewis/contact.html 5 202-225-0351 John 'd':4 '-5':6 'ga':5 'rep':1 'john':2,7,9 'lewi':3,8,10 M 400240 Lewis John_Lewis R. Rep. John Lewis [D, GA-5] 3268 N00002577 7638 Democrat 202-225-3801 Baptist GA John Lewis 4.3 http://johnlewis.house.gov/ RepJohnLewis M001164 2172 Tim 'tim':1,3,5 'mahoney':2,4,6 M 412197 Mahoney Timothy_Mahoney Tim Mahoney 1525 N00027804 5145 Democrat Tim Mahoney M000404 1936-12-28 2549 1035 Longworth House Office Building http://www.house.gov/mcdermott/contact.shtml 7 202-225-6197 James 'd':4 '-7':6 'wa':5 'jim':9 'rep':1 'jame':2,7,10 'mcdermott':3,8,11 M 400262 McDermott Jim_McDermott A. Rep. James McDermott [D, WA-7] 885 Jim N00009829 10382 Democrat 202-225-3106 Episcopalian WA Jim James McDermott 4.77272727272727 http://www.house.gov/mcdermott/ M001148 1966-09-06 3778 1039 Longworth House Office Building http://kendrickmeek.house.gov/contact1.shtml 17 202-226-0777 Kendrick 'd':4 'fl':5 '-17':6 'rep':1 'meek':3,8,10 'kendrick':2,7,9 M 400270 Meek Kendrick_B._Meek Brett Rep. Kendrick Meek [D, FL-17] 1796 N00025692 6522 Democrat 202-225-4506 Baptist FL Kendrick Meek 4.33333333333333 http://kendrickmeek.house.gov/ KendrickBMeek P000422 1952-09-02 3128 1501 Longworth House Office Building http://www.house.gov/formpomeroy/zipauth.htm 0 202-226-0893 Earl 'd':4 '-0':6 'nd':5 'rep':1 'earl':2,7,9 'pomeroy':3,8,10 M 400323 Pomeroy Earl_Pomeroy Ralph Rep. Earl Pomeroy [D, ND-0] 2151 N00008113 7508 Democrat 202-225-2611 Presbyterian ND Earl Pomeroy 5.0 http://www.pomeroy.house.gov/ earlpomeroy W000799 1964-04-06 1423 1529 Longworth House Office Building http://walz.house.gov/zip_auth.shtm 1 202-225-3433 Timothy 'd':4 '-1':6 'mn':5 'rep':1 'walz':3,8,10 'timothi':2,7,9 M 412214 Walz Timothy_Walz J. Rep. Timothy Walz [D, MN-1] 786 N00027467 5908 Democrat 202-225-2472 MN Tim Timothy Walz 4.0 http://walz.house.gov/ W000800 4342 1404 Longworth House Office Building http://www.house.gov/formwelch/issue_subscribe.htm 0 202-225-6790 Peter 'd':4 '-0':6 'vt':5 'rep':1 'peter':2,7,9 'welch':3,8,10 M 412239 Welch Peter_Welch Rep. Peter Welch [D, VT-0] 2461 N00000515 8159 Democrat 202-225-4115 VT Peter Welch 5.5 http://welch.house.gov/ action 49876 1208318400 Wed Apr 16 00:00:00 -0500 2008 153628 Received in the Senate and Read twice and referred to the Committee on Finance. vote 49876 1208295240 Tue Apr 15 18:34:00 -0500 2008 roll 149972 pass On passage Passed by recorded vote: 238 - 179 (Roll no. 190). vote h action 49876 1208294460 Tue Apr 15 18:21:00 -0500 2008 149971 On motion to recommit with instructions Failed by the Yeas and Nays: 210 - 210 (Roll no. 189). action 49876 1208292780 Tue Apr 15 17:53:00 -0500 2008 149970 The previous question on the motion to recommit with instructions was ordered without objection. action 49876 1208292120 Tue Apr 15 17:42:00 -0500 2008 149969 DEBATE - The House proceeded with ten minutes of debate on the Herger motion to recommit with instructions. The instructions contained in the motion seek to add language to deny tax exempt interest with respect to bonds of sanctuary states and cities. action 49876 1208292060 Tue Apr 15 17:41:00 -0500 2008 149968 Mr. Herger moved to recommit with instructions to Ways and Means. action 49876 1208292060 Tue Apr 15 17:41:00 -0500 2008 149967 The previous question was ordered pursuant to the rule. action 49876 1208287980 Tue Apr 15 16:33:00 -0500 2008 149966 DEBATE - The House proceeded with one hour of debate on H.R. 5719. action 49876 1208287860 Tue Apr 15 16:31:00 -0500 2008 149964 Considered under the provisions of rule H. Res. 1102. action 49876 1208287860 Tue Apr 15 16:31:00 -0500 2008 149965 Rule provides for consideration of H.R. 5719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. action 49876 1208287200 Tue Apr 15 16:20:00 -0500 2008 149963 Rule H. Res. 1102 passed House. action 49876 1208212200 Mon Apr 14 19:30:00 -0500 2008 149810 Supplemental report filed by the Committee on Ways and Means, H. Rept. 110-584, Part II. action 49876 1208211060 Mon Apr 14 19:11:00 -0500 2008 149809 Rules Committee Resolution H. Res. 1102 Reported to House. Rule provides for consideration of H.R. 5719 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. calendar 49876 1208196000 Mon Apr 14 15:00:00 -0500 2008 149808 Placed on the Union Calendar, Calendar No. 362. action 49876 1208196000 Mon Apr 14 15:00:00 -0500 2008 149807 Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-584, Part I. calendar 49876 1207713600 Wed Apr 09 00:00:00 -0500 2008 149806 Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 17. action 49876 1207713600 Wed Apr 09 00:00:00 -0500 2008 149805 Committee Consideration and Mark-up Session Held. action 49876 1207627200 Tue Apr 08 00:00:00 -0500 2008 149023 Referred to the House Committee on Ways and Means. introduced 49876 1207627200 Tue Apr 08 00:00:00 -0500 2008 149022 14 238 49876 Tue Apr 15 17:33:00 -0500 2008 true 4495 179 190 69 0 On Passage: H R 5719 Taxpayer Assistance and Simplification Act false 1/2 Passed On Passage Tue Apr 22 18:53:14 -0500 2008 house 12 210 49876 Tue Apr 15 17:21:00 -0500 2008 false 3324 210 189 42 0 On Motion to Recommit with Instructions: H R 5719 Taxpayer Assistance and Simplification Act true 1/2 Failed On Motion to Recommit with Instructions Tue Apr 22 18:52:34 -0500 2008 house