Taxpayer's Defense Act

Taxpayer's Defense Act - Amends Federal 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 Congress by the agency promulgating the rule in a report that contains the text of the part of the rule that establishes or increases a tax, 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.