A bill to amend the Internal Revenue Code of 1986 to authorize review by the Joint Committee on Tax of Federal income tax returns of United States Supreme Court nominees, and for other purposes.
Supreme Court Tax Accountability Act of 2005 - Expresses the sense of Congress that Supreme Court nominees should have complied with federal tax law at a level beyond reproach. Calls for a complete and independent review of the federal tax returns of such nominees by appropriate tax law experts in the U.S. Senate.
Amends the Internal Revenue Code to require the Joint Committee on Taxation to obtain and inspect the income tax returns of nominees to the U.S. Supreme Court for the preceding three taxable years and to report to the Senate Committees on Finance and the Judiciary on whether such returns are compliant with the law.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S13505-13506)
Read twice and referred to the Committee on Finance.
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