Taxpayer's Defense Act - Amends Federal law provisions concerning discretionary congressional review of agency rules to set forth provisions mandating that a rule that establishes or increases a tax, however denominated, shall not take effect before the enactment of a bill the text of which has been submitted to each House of the Congress by the agency promulgating the rule in a report that contains the bill's text and an explanation of the bill. Exempts a rule promulgated under the Internal Revenue Code.
Outlines introduction, referral, and consideration procedures for approval of the bill.
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E1178-1179)
Referred to House Judiciary
Referred to the Committee on the Judiciary, and in addition to the Committees on Ways and Means, and Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to House Ways and Means
Referred to House Rules
Referred to the Subcommittee on Commercial and Administrative Law.
Subcommittee Hearings Held.
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