H.R.5719 - Taxpayer Assistance and Simplification Act of 2008

To amend the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, assist low-income taxpayers, and for other purposes. view all titles (4)

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All Bill Titles

  • Short: Taxpayer Assistance and Simplification Act of 2008 as introduced.
  • Official: To amend the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, assist low-income taxpayers, and for other purposes. as introduced.
  • Short: Taxpayer Assistance and Simplification Act of 2008 as reported to house.
  • Short: Taxpayer Assistance and Simplification Act of 2008 as passed house.

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Bill's Views

  • Today: 7
  • Past Seven Days: 87
  • All-Time: 7,915
 
Introduced
 
House
Passed
 
Senate
Passes
 
President
Signs
 

 
04/07/08
 
04/15/08
 
 
 
 
 

Official Bill Text Comment on about 29 Pages
 

Latest Vote

Result: Passed - April 15, 2008

Roll call number 190 in the House

Question: On Passage: H R 5719 Taxpayer Assistance and Simplification Act

Required percentage of 'Aye' votes: 1/2 (50%)
Percentage of 'aye' votes: 55%
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Democrats Voting 'Aye'

Neil Abercrombie
Rep. Gary Ackerman [D, NY-5]
Thomas Allen
Rep. Jason Altmire [D, PA-4]
Rep. Robert Andrews [D, NJ-1]
Michael Arcuri
Rep. Joe Baca [D, CA-43]
Brian Baird
Rep. Tammy Baldwin [D, WI-2]
Rep. John Barrow [D, GA-12]
Melissa Bean
Rep. Xavier Becerra [D, CA-31]
Rep. Shelley Berkley [D, NV-1]
Rep. Howard Berman [D, CA-28]
Robert Berry
Rep. Timothy Bishop [D, NY-1]
Rep. Sanford Bishop [D, GA-2]
Rep. Earl Blumenauer [D, OR-3]
Rep. Dan Boren [D, OK-2]
Rep. Leonard Boswell [D, IA-3]
Frederick Boucher
Allen Boyd
Nancy Boyda
Rep. Robert Brady [D, PA-1]
Rep. Corrine Brown [D, FL-3]
Rep. George Butterfield [D, NC-1]
Rep. Lois Capps [D, CA-23]
Rep. Michael Capuano [D, MA-8]
Rep. Dennis Cardoza [D, CA-18]
Rep. Russ Carnahan [D, MO-3]
Christopher Carney
Rep. André Carson [D, IN-7]
Rep. Kathy Castor [D, FL-11]
Rep. Ben Chandler [D, KY-6]
Rep. Yvette Clarke [D, NY-11]
Rep. William Clay [D, MO-1]
Rep. Emanuel Cleaver [D, MO-5]
Rep. James Clyburn [D, SC-6]
Rep. Steve Cohen [D, TN-9]
Rep. John Conyers [D, MI-14]
Rep. Jim Cooper [D, TN-5]
Rep. Jim Costa [D, CA-20]
Rep. Jerry Costello [D, IL-12]
Rep. Joe Courtney [D, CT-2]
Robert Cramer
Rep. Joseph Crowley [D, NY-7]
Rep. Henry Cuellar [D, TX-28]
Rep. Elijah Cummings [D, MD-7]
Artur Davis
Lincoln Davis
Rep. Danny Davis [D, IL-7]
Rep. Susan Davis [D, CA-53]
Rep. Peter DeFazio [D, OR-4]
Rep. Diana DeGette [D, CO-1]
Rep. Rosa DeLauro [D, CT-3]
Rep. Norman Dicks [D, WA-6]
Rep. John Dingell [D, MI-15]
Rep. Lloyd Doggett [D, TX-25]
Rep. Joe Donnelly [D, IN-2]
Rep. Michael Doyle [D, PA-14]
Thomas Edwards
Rep. Keith Ellison [D, MN-5]
Brad Ellsworth
Rahm Emanuel
Rep. Eliot Engel [D, NY-17]
Rep. Anna Eshoo [D, CA-14]
Bob Etheridge
Rep. Sam Farr [D, CA-17]
Rep. Chaka Fattah [D, PA-2]
Rep. Bob Filner [D, CA-51]
Bill Foster
Rep. Barney Frank [D, MA-4]
Rep. Gabrielle Giffords [D, AZ-8]
Sen. Kirsten Gillibrand [D, NY]
Rep. Charles Gonzalez [D, TX-20]
Barton Gordon
Rep. Al Green [D, TX-9]
Rep. Raymond Green [D, TX-29]
Rep. Raul Grijalva [D, AZ-7]
Rep. Luis Gutiérrez [D, IL-4]
John Hall
Phil Hare
Rep. Jane Harman [D, CA-36]
Rep. Alcee Hastings [D, FL-23]
Stephanie Herseth Sandlin
Rep. Brian Higgins [D, NY-27]
Baron Hill
Rep. Maurice Hinchey [D, NY-22]
Rep. Rubén Hinojosa [D, TX-15]
Rep. Mazie Hirono [D, HI-2]
Paul Hodes
Rep. Tim Holden [D, PA-17]
Rep. Rush Holt [D, NJ-12]
Darlene Hooley
Rep. Steny Hoyer [D, MD-5]
Rep. Jay Inslee [D, WA-1]
Rep. Steve Israel [D, NY-2]
Rep. Jesse Jackson [D, IL-2]
Rep. Sheila Jackson-Lee [D, TX-18]
William Jefferson
Rep. Henry Johnson [D, GA-4]
Stephanie Jones
Steve Kagen
Paul Kanjorski
Rep. Marcy Kaptur [D, OH-9]
Patrick Kennedy
Rep. Dale Kildee [D, MI-5]
Carolyn Kilpatrick
Rep. Ronald Kind [D, WI-3]
Ron Klein
Rep. Dennis Kucinich [D, OH-10]
Nicholas Lampson
Rep. James Langevin [D, RI-2]
Rep. Rick Larsen [D, WA-2]
Rep. John Larson [D, CT-1]
Rep. Barbara Lee [D, CA-9]
Rep. Sander Levin [D, MI-12]
Rep. John Lewis [D, GA-5]
Rep. Daniel Lipinski [D, IL-3]
Rep. David Loebsack [D, IA-2]
Rep. Zoe Lofgren [D, CA-16]
Rep. Nita Lowey [D, NY-18]
Rep. Stephen Lynch [D, MA-9]
Tim Mahoney
Rep. Carolyn Maloney [D, NY-14]
Rep. Edward Markey [D, MA-7]
Rep. Jim Matheson [D, UT-2]
Rep. Doris Matsui [D, CA-5]
Rep. Carolyn McCarthy [D, NY-4]
Rep. Betty McCollum [D, MN-4]
Rep. James McDermott [D, WA-7]
Rep. James McGovern [D, MA-3]
Rep. Mike McIntyre [D, NC-7]
Rep. Jerry McNerney [D, CA-11]
Michael McNulty
Kendrick Meek
Rep. Gregory Meeks [D, NY-6]
Charles Melancon
Rep. Michael Michaud [D, ME-2]
Rep. Bradley Miller [D, NC-13]
Rep. George Miller [D, CA-7]
Harry Mitchell
Alan Mollohan
Rep. Gwen Moore [D, WI-4]
Dennis Moore
Rep. James Moran [D, VA-8]
Patrick Murphy
Rep. Christopher Murphy [D, CT-5]
John Murtha
Rep. Jerrold Nadler [D, NY-8]
Rep. Grace Napolitano [D, CA-38]
Rep. Richard Neal [D, MA-2]
James Oberstar
David Obey
Rep. John Olver [D, MA-1]
Solomon Ortiz
Rep. William Pascrell [D, NJ-8]
Rep. Edward Pastor [D, AZ-4]
Rep. Donald Payne [D, NJ-10]
Rep. Ed Perlmutter [D, CO-7]
Earl Pomeroy
Rep. David Price [D, NC-4]
Rep. Nick Rahall [D, WV-3]
Rep. Charles Rangel [D, NY-15]
Rep. Silvestre Reyes [D, TX-16]
Ciro Rodriguez
Rep. Mike Ross [D, AR-4]
Rep. Steven Rothman [D, NJ-9]
Rep. Lucille Roybal-Allard [D, CA-34]
Rep. Dutch Ruppersberger [D, MD-2]
Rep. Timothy Ryan [D, OH-17]
John Salazar
Rep. Loretta Sanchez [D, CA-47]
Rep. Linda Sánchez [D, CA-39]
Rep. John Sarbanes [D, MD-3]
Rep. Janice Schakowsky [D, IL-9]
Rep. Adam Schiff [D, CA-29]
Rep. Allyson Schwartz [D, PA-13]
Rep. Robert Scott [D, VA-3]
Rep. David Scott [D, GA-13]
Rep. José Serrano [D, NY-16]
Joe Sestak
Carol Shea-Porter
Rep. Brad Sherman [D, CA-27]
Rep. Heath Shuler [D, NC-11]
Rep. Albio Sires [D, NJ-13]
Ike Skelton
Rep. Louise Slaughter [D, NY-28]
Rep. Adam Smith [D, WA-9]
Victor Snyder
Hilda Solis
Zachary Space
Rep. Jackie Speier [D, CA-12]
John Spratt
Rep. Fortney Stark [D, CA-13]
Bart Stupak
Rep. Betty Sutton [D, OH-13]
John Tanner
Ellen Tauscher
Gene Taylor
Rep. Michael Thompson [D, CA-1]
Rep. Bennie Thompson [D, MS-2]
Rep. John Tierney [D, MA-6]
Rep. Edolphus Towns [D, NY-10]
Rep. Niki Tsongas [D, MA-5]
Sen. Tom Udall [D, NM]
Sen. Mark Udall [D, CO]
Rep. Christopher Van Hollen [D, MD-8]
Rep. Nydia Velázquez [D, NY-12]
Rep. Peter Visclosky [D, IN-1]
Rep. Timothy Walz [D, MN-1]
Rep. Debbie Wasserman Schultz [D, FL-20]
Rep. Maxine Waters [D, CA-35]
Diane Watson
Rep. Melvin Watt [D, NC-12]
Rep. Henry Waxman [D, CA-30]
Rep. Anthony Weiner [D, NY-9]
Rep. Peter Welch [D, VT-0]
Robert Wexler
Charles Wilson
Rep. Lynn Woolsey [D, CA-6]
Rep. David Wu [D, OR-1]
Albert Wynn
Rep. John Yarmuth [D, KY-3]
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Others Voting 'Aye'

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Others Voting 'Abstain'

 

Official Summary

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 respec
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Official Summary

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.


(Sec. 3)

Removes certain limitations on the tax deduction for employee use of cellular telephones.


(Sec. 4)

Delays until 2012 the 3% withholding requirement on government payments to contractors providing goods and services.


(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.


(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.


(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.


(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.


(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.


(Sec. 15)

Allows the IRS to use any means of mass communication (e.g., the Internet) to publish unclaimed tax refund amounts.


(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.


(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.


(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.


...Read the Rest

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Recent News Coverage

View All (29)  |  View Top Rated

04/30/08
House GOP Perfects Parliamentary Ploys

... and the bill was very popular with the majority party — it would order the Internal Revenue Service to stop paying private tax collectors ( HR 5719 ). ...

Source: CQPolitics.com, DC
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04/29/08
House passes taxpayer rights bill, including provisions on IRAs, HSAs

The House on April 15, 2008, passed HR 5719, The Taxpayer Assistance and Simplification Bill of 2008, this year’s version of taxpayer rights legislation. ...

Source: CCH
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04/28/08
House wants documentation on use of HSA withdrawals

The provision was included in the Taxpayer Assistance and Simplification Act (HR 5719), which passed April 15 by a 238-179 vote. ...

Source: Wichita Business Journal, KS
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Recent Blog Coverage

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01/04/09
Heart Attacks Down But Tobacco Tax Revenue Dwindling | Colorado ...

... HB 1389 health insurance Hillary Clinton HMO hospitals HR 5719 HSA Humana John McCain Kaiser Permanente mandatory health insurance Maternity/Pregnancy Maternity/Pregnancy MEGA Life & Health pharmaceutical industry PHCS PPO pregnancy ...

Source: Colorado Health Insurance Insider
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12/29/08
New Year's Eve Cavalcade Of Risk | Colorado Health Insurance Insider

... HB 1389 health insurance Hillary Clinton HMO hospitals HR 5719 HSA Humana John McCain Kaiser Permanente mandatory health insurance Maternity/Pregnancy Maternity/Pregnancy MEGA Life & Health pharmaceutical industry PHCS PPO pregnancy ...

Source: Colorado Health Insurance Insider
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12/29/08
Medicare Buy In Option A Good Idea | Colorado Health Insurance Insider

... HB 1389 health insurance Hillary Clinton HMO hospitals HR 5719 HSA Humana John McCain Kaiser Permanente mandatory health insurance Maternity/Pregnancy Maternity/Pregnancy MEGA Life & Health pharmaceutical industry PHCS PPO pregnancy ...

Source: Colorado Health Insurance Insider
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