[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4865 Introduced in House (IH)]
106th CONGRESS
2d Session
H. R. 4865
To amend the Internal Revenue Code of 1986 to repeal the 1993 income
tax increase on Social Security benefits.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 17, 2000
Mr. Archer (for himself and Mr. Shaw) introduced the following bill;
which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to repeal the 1993 income
tax increase on Social Security benefits.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Social Security Benefits Tax Relief
Act of 2000''.
SEC. 2. REPEAL OF 1993 INCOME TAX INCREASE ON SOCIAL SECURITY BENEFITS.
(a) Restoration of Prior Law Formula.--Subsection (a) of section 86
of the Internal Revenue Code of 1986 is amended to read as follows:
``(a) In General.--Gross income for the taxable year of any
taxpayer described in subsection (b) (notwithstanding section 207 of
the Social Security Act) includes social security benefits in an amount
equal to the lesser of--
``(1) one-half of the social security benefits received
during the taxable year, or
``(2) one-half of the excess described in subsection
(b)(1).''
(b) Repeal of Adjusted Base Amount.--Subsection (c) of section 86
of such Code is amended to read as follows:
``(c) Base Amount.--For purposes of this section, the term `base
amount' means--
``(1) except as otherwise provided in this subsection,
$25,000,
``(2) $32,000 in the case of a joint return, and
``(3) zero in the case of a taxpayer who--
``(A) is married as of the close of the taxable
year (within the meaning of section 7703) but does not
file a joint return for such year, and
``(B) does not live apart from his spouse at all
times during the taxable year.''
(c) Conforming Amendments.--
(1) Subparagraph (A) of section 871(a)(3) of such Code is
amended by striking ``85 percent'' and inserting ``50
percent''.
(2)(A) Subparagraph (A) of section 121(e)(1) of the Social
Security Amendments of 1983 (Public Law 98-21) is amended--
(i) by striking ``(A) There'' and inserting
``There'';
(ii) by striking ``(i)'' immediately following
``amounts equivalent to''; and
(iii) by striking ``, less (ii)'' and all that
follows and inserting a period.
(B) Paragraph (1) of section 121(e) of such Act is amended
by striking subparagraph (B).
(C) Paragraph (3) of section 121(e) of such Act is amended
by striking subparagraph (B) and by redesignating subparagraph
(C) as subparagraph (B).
(D) Paragraph (2) of section 121(e) of such Act is amended
in the first sentence by striking ``paragraph (1)(A)'' and
inserting ``paragraph (1)''.
(d) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
taxable years beginning after December 31, 2000.
(2) Subsection (c)(1).--The amendment made by subsection
(c)(1) shall apply to benefits paid after December 31, 2000.
(3) Subsection (c)(2).--The amendments made by subsection
(c)(2) shall apply to tax liabilities for taxable years
beginning after December 31, 2000.
SEC. 3. MAINTENANCE OF TRANSFERS TO HOSPITAL INSURANCE TRUST FUND.
There are hereby appropriated to the Hospital Insurance Trust Fund
established under section 1817 of the Social Security Act amounts equal
to the reduction in revenues to the Treasury by reason of the enactment
of this Act. Amounts appropriated by the preceding sentence shall be
transferred from the general fund at such times and in such manner as
to replicate to the extent possible the transfers which would have
occurred to such Trust Fund had this Act not been enacted.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 15.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 106-780.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 106-780.
Placed on the Union Calendar, Calendar No. 447.
Rules Committee Resolution H. Res. 564 Reported to House. Rule provides for consideration of H.R. 4865 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. All points of order against the bill and against its consideration are waived. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. Measure will be considered read. A specified amendment is in order.
Rule H. Res. 564 passed House.
Considered under the provisions of rule H. Res. 564. (consideration: CR H7153-7156; text of measure as reported in House: CR H7153)
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Rule provides for consideration of H.R. 4865 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. All points of order against the bill and against its consideration are waived. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. Measure will be considered read. A specified amendment is in order.
DEBATE - The House proceeded with one hour of debate on H.R. 4865.
DEBATE - Pursuant to H. Res. 564, the House proceeded with one hour of debate on the Pomeroy amendment in the nature of a substitute.
Without objection, the previous question was ordered on the amendment in the nature of a substitute and on the bill.
Passed/agreed to in House: On passage Passed by recorded vote: 265 - 159 (Roll no. 450).
Roll Call #450 (House)On passage Passed by recorded vote: 265 - 159 (Roll no. 450).
Roll Call #450 (House)Motion to reconsider laid on the table Agreed to without objection.
Received in the Senate and Read twice and referred to the Committee on Finance.