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Current Tax Legislation

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This page provides summaries of some important tax bills pending in the United States Congress and various state legislatures and, where available, provides a link to the text of each bill. NOTE: Bills are not listed in strictly chronological order.

• H.R. 2676. IRS Restructuring. Establishes a nine-member oversight board, including six private-sector members, to supervise the IRS's direction. Shifts the burden of proof in civil judicial tax cases to the IRS (currently, the burden of proof falls on the taxpayer). CTJ op-ed on IRS Restructuring
  
  
• H.R. 2400. Highway Bill. Currently in conference committee to hammer out differences on treatment of the ethanol tax credit. The credit is currently due to expire in 2000, and the version passed by the House last fall would allow the credit to sunset at that time. The Senate version extends the credit through the year 2007. CTJ analysis of the ethanol tax credit
  
  
• H.R. 2001. National Sales Tax. Crackpot scheme.
  CTJ Analysis of H.R. 2001
  CTJ Commentary on the National Sales Tax
  
  
• H.R. 3620 Gephardt 10% Tax Plan. CTJ Analysis of Gephardt's Plan
  
  

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