Tax Transparency Act of 2013 - Requires legislation, including conference reports or amendments, that modifies federal tax law to contain a statement describing the general effect of the modification on federal tax law. Provides that failure to provide such a statement shall give rise to a point of order during consideration of such legislation in either House of Congress. Sets forth procedures for consideration of such a point of order.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3417 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 3417
To prohibit the consideration of any bill by Congress unless a
statement on tax transparency is provided in the bill.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
October 30, 2013
Mr. Sam Johnson of Texas introduced the following bill; which was
referred to the Committee on the Judiciary, and in addition to the
Committee on 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
_______________________________________________________________________
A BILL
To prohibit the consideration of any bill by Congress unless a
statement on tax transparency is provided in the bill.
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 ``Tax Transparency Act of 2013''.
SEC. 2. TAX EFFECT TRANSPARENCY.
(a) In General.--Chapter 2 of title 1, United States Code, is
amended by inserting after section 102 the following:
``Sec. 102a. Tax effect transparency
``(a) In General.--Each Act of Congress, bill, resolution,
conference report thereon, or amendment thereto, that modifies Federal
tax law shall contain a statement describing the general effect of the
modification on Federal tax law.
``(b) Failure To Comply.--
``(1) In general.--A failure to comply with subsection (a)
shall give rise to a point of order in either House of
Congress, which may be raised by any Senator during
consideration in the Senate or any Member of the House of
Representatives during consideration in the House of
Representatives.
``(2) Nonexclusivity.--The availability of a point of order
under this section shall not affect the availability of any
other point of order.
``(c) Disposition of Point of Order in the Senate.--
``(1) In general.--Any Senator may raise a point of order
that any matter is not in order under subsection (a).
``(2) Waiver.--
``(A) In general.--Any Senator may move to waive a
point of order raised under paragraph (1) by an
affirmative vote of three-fifths of the Senators duly
chosen and sworn.
``(B) Procedures.--For a motion to waive a point of
order under subparagraph (A) as to a matter--
``(i) a motion to table the point of order
shall not be in order;
``(ii) all motions to waive one or more
points of order under this section as to the
matter shall be debatable for a total of not
more than 1 hour, equally divided between the
Senator raising the point of order and the
Senator moving to waive the point of order or
their designees; and
``(iii) a motion to waive the point of
order shall not be amendable.
``(d) Disposition of Point of Order in the House of
Representatives.--
``(1) In general.--If a Member of the House of
Representatives makes a point of order under this section, the
Chair shall put the question of consideration with respect to
the proposition of whether any statement made under subsection
(a) was adequate or, in the absence of such a statement,
whether a statement is required under subsection (a).
``(2) Consideration.--For a point of order under this
section made in the House of Representatives--
``(A) the question of consideration shall be
debatable for 10 minutes, equally divided and
controlled by the Member making the point of order and
by an opponent, but shall otherwise be decided without
intervening motion except one that the House of
Representatives adjourn or that the Committee of the
Whole rise, as the case may be;
``(B) in selecting the opponent, the Speaker of the
House of Representatives should first recognize an
opponent from the opposing party; and
``(C) the disposition of the question of
consideration with respect to a measure shall be
considered also to determine the question of
consideration under this section with respect to an
amendment made in order as original text.
``(e) Rulemaking Authority.--The provisions of this section are
enacted by the Congress--
``(1) as an exercise of the rulemaking power of the House
of Representatives and the Senate, respectively, and as such
they shall be considered as part of the rules of each House,
respectively, or of that House to which they specifically
apply, and such rules shall supersede other rules only to the
extent that they are inconsistent therewith; and
``(2) with full recognition of the constitutional right of
either House to change such rules (so far as relating to such
House) at any time, in the same manner, and to the same extent
as in the case of any other rule of such House.''.
(b) Clerical Amendment.--The table of sections at the beginning of
chapter 2 of title 1, United States Code, is amended by inserting after
the item relating to section 102 the following new item:
``102a. Tax effect transparency.''.
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Introduced in House
Introduced in House
Referred to the Committee on the Judiciary, and in addition to the Committee on 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 the Committee on the Judiciary, and in addition to the Committee on 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.
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