H.R.4096 - Taxpayer's Defense Act105th Congress (1997-1998)
Summary: H.R.4096 — 105th Congress (1997-1998)
Introduced in House (06/19/1998)
Taxpayer's Defense Act - Amends Federal law 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 the Congress by the agency promulgating the rule in a report that contains the bill's text 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.