PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in House · Mar 18, 2003
Tax Relief, Simplification, and Equity Act of 2003 - Revises Internal Revenue Code expatriation tax provisions. Subjects certain individuals, for a ten year period following citizenship relinquishment or residency termination, to the expatriation (alternative) tax provisions. Provides exceptions for dual citizens and minors.Suspends the tax-exempt status of a designated terrorist organization.Expresses the sense of Congress concerning corporate expatriation.Establishes a special rule for determining the exclusion of gain from the sale of a principal residence for members of the Foreign Service on qualified official extended duty.Provides tax relief for families of the Columbia Space Shuttle.Includes any vaccine against hepatitis A under the 75-cents-per-dose manufacturer's excise tax.Expands the 50-percent tax orphan drug tax credit for expenses related to human clinical testing of drugs for the treatment of certain rare diseases and conditions to include specified testing expenses.Treats as an exempt facility bond any qualified forest conservation bond (as defined).Revises the excise tax provisions on bows, arrows, and other archery equipment.Provides for the application of capital gain treatment to outright sales of timber whether or not the owner retains economic interest.Repeals the excise tax on fishing tackle boxes.Revises, with respect to real property, provisions concerning the treatment under the at-risk rules of publicly traded nonrecourse debt.Extends, with respect to involuntary conversion rules, the replacement period for livestock sold on account of weather related conditions.Coordinates farmers income averaging with the alternative minimum tax.Provides that the patronage dividends of cooperatives shall not be reduced by stock dividends to the extent the stock dividends are in addition to amounts otherwise payable.
People & committees
Rep. Thomas, William M. [R-CA-22] · R–CA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Became Public Law No: 108-311.
Became Public Law No: 108-311.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Senate agreed to conference report by Yea-Nay Vote. 92 - 3. Record Vote Number: 188. (consideration: CR S9560-9580)
Senate roll call 188 · Individual votesConference report agreed to in Senate: Senate agreed to conference report by Yea-Nay Vote. 92 - 3. Record Vote Number: 188.(consideration: CR S9560-9580)
Senate roll call 188 · Individual votesOn agreeing to the conference report Agreed to by recorded vote: 339 - 65 (Roll no. 472).
House roll call 472 · Individual votesMotions to reconsider laid on the table Agreed to without objection.
Conference report agreed to in House: On agreeing to the conference report Agreed to by recorded vote: 339 - 65 (Roll no. 472).
House roll call 472 · Individual votesDEBATE - The House proceeded with one hour of debate on the conference report on H.R. 1308.
Mr. Thomas brought up conference report H. Rept. 108-696 for consideration under the provisions of H. Res. 794. (consideration: CR H7531-7540)
Rule H. Res. 794 passed House.
Rules Committee Resolution H. Res. 794 Reported to House. Rule provides for consideration of the conference report to H.R. 1308. All points of order against the conference report and against its consideration are waived. The conference report shall be considered as read.
Conference report H. Rept. 108-696 filed. (text of conference report: CR H7479-7509)
Conference report filed: Conference report H. Rept. 108-696 filed.(text of conference report: CR H7479-7509)
Conferees agreed to file conference report.
Conference committee actions: Conferees agreed to file conference report.
POSTPONED VOTE - At the conclusion of debate on the motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Moore demanded the yeas and nays and the Chair postponed further proceedings until Thursday, September 23, 2004.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the motion to instruct conferees on H.R. 1308.
Mr. Moore moved that the House instruct conferees. (consideration: CR H7399-7404; text: CR H7399)
Conference held.
Conference committee actions: Conference held.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 203 - 216 (Roll no. 432). (consideration: CR H6921)
House roll call 432 · Individual votesPOSTPONED ROLL CALL VOTE - At the conclusion of debate on the Hill motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Hill demanded the yeas and nays and the Chair postponed further proceedings on the adoption of the motion until Thursday, September 9, 2004.
DEBATE - The House proceeded with one hour of debate on the Hill motion to instruct conferees. The instructions contained in the motion seek to require the managers on the part of the House to agree, to the maximum extent possible within the scope of conference, to a conference report that (1) extends the tax relief provisions which expire at the end of 2004, and (2) does not increase the Federal budget deficit.
Mr. Hill moved that the House instruct conferees. (consideration: CR H6859-6865)
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 198 - 222 (Roll no. 421). (consideration: CR H6677-6678)
House roll call 421 · Individual votesPOSTPONED PROCEEDINGS - At the conclusion of debate on the Stenholm motion to instruct the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Stenholm demanded the yeas and nays and made a point of no quorum. The Chair postponed further proceedings on the question and the point of no quorum was considered as withdrawn.
DEBATE - The House proceeded with one hour of debate on the Stenholm motion to instruct conferees on H.R. 1308.
Mr. Stenholm moved that the House instruct conferees. (consideration: CR H6101-6104)
NOTICE OF INTENT TO OFFER MOTION TO INSTRUCT - Mr. Stenholm notified the House of his intention to offer a motion to instruct conferees on H.R. 1308. The instructions contained in the motion seek to require the managers on the part of the House to agree, to the maximum extent possible within the scope of conference, to a conference report that---(1) extends the tax relief provisions which expire at the end of 2004, and (2) does not increase the Federal budget deficit.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 197 - 207 (Roll no. 614). (consideration: CR H10511-10512)
House roll call 614 · Individual votesPOSTPONED ROLL CALL VOTE - At the conclusion of debate on the Becerra motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Becerra demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Becerra motion to instruct conferees on H.R. 1308.
Mr. Becerra moved that the House instruct conferees. (consideration: CR H10434-10438; text: CR H10434)
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 197 - 208 (Roll no. 572). (consideration: CR H9966-9967)
House roll call 572 · Individual votesPOSTPONED ROLL CALL VOTE - At the conclusion of debate on the Woolsey motion to instruct conferees, the Speaker put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Ms. Woolsey demanded the yeas and nays and the Speaker postponed further proceedings on the adoption of the motion until a later time.
DEBATE - The House proceeded with one hour of debate on the Woolsey motion to instruct conferees on H.R. 1308.
Ms. Woolsey moved that the House instruct conferees. (consideration: CR H9784-9787; text: CR H9784)
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 203 - 204 (Roll no. 541). (consideration: CR H9441)
House roll call 541 · Individual votesPOSTPONED ROLL CALL VOTE - At the conclusion debate on the Crowley motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote announced that the noes had prevailed. Mr. Crowley demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Crowley motion to instruct conferees which was noticed in the Congressional Record on Tuesday, October 7, 2003.
Mr. Crowley moved that the House instruct conferees. (consideration: CR H9346-9349; text: CR H9346)
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 207 - 219 (Roll no. 529). (consideration: CR H9072-9073)
House roll call 529 · Individual votesPOSTPONED PROCEEDINGS - At conclusion of debate on the Davis (AL) motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the ayes had prevailed. Mr. Davis (AL) demanded the yeas and nays and the Chair postponed further proceedings on adoption of the motion until later in the legislative day.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Davis (AL) motion to instruct conferees on H.R. 1308.
Mr. Davis (AL) moved that the House instruct conferees. (consideration: CR H9067-9071; text: CR H9067)
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 207 (Roll no. 525). (consideration: CR H8990)
House roll call 525 · Individual votesPOSTPONED PROCEEDINGS - At the conclusion of debate on the Pallone motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Pallone demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Pallone motion to instruct conferees on H.R. 1308.
Mr. Pallone moved that the House instruct conferees. (consideration: CR H8930-8935; text: CR H8930)
NOTICE OF INTENT TO OFFER MOTION TO INSTRUCT - Mr. Pallone notified the House of his intent to offer a motion to instruct conferees on H.R. 1308.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 199 - 214 (Roll no. 509). (consideration: CR H8464-8465)
House roll call 509 · Individual votesAt the conclusion of debate on the Ryan (OH) motion to instruct, the Chair put the question on adoption of the motion and by voice vote, announced that the ayes had prevailed. Mr. Ryan (OH) demanded the yeas and nays and pursuant to a previous order of the House, the Chair postponed further proceedings on the question of adoption of the motion until Tuesday, September 23, 2003.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Ryan (OH) motion to instruct conferees which was noticed in the Congressional Record on Tuesday, September 16, 2003.
Mr. Ryan (OH) moved that the House instruct conferees. (consideration: CR H8359-8361; text: CR H8359)
NOTICE MOTION TO INSTRUCT CONFEREES - Mr. Ryan of Ohio notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 195 - 214 (Roll no. 501).
House roll call 501 · Individual votesAt the conclusion of debate on the Davis (TN) motion to instruct, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Davis (TN) demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until later in the legislative day
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Davis (TN) motion to instruct conferees which was noticed in the Congressional Record on Tuesday, September 9, 2003.
Mr. Davis (TN) moved that the House instruct conferees. (consideration: CR 9/11/2003 H8178-8182, H8190; text: CR 9/11/2003 H8178)
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 206 - 213 (Roll no. 493). (consideration: CR H8117)
House roll call 493 · Individual votesNOTICE OF MOTION TO INSTRUCT CONFEREES - Mr. Davis of Tennessee notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.
POSTPONED PROCEEDINGS - At the conclusion of debate on the Ruppersberger motion, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Ruppersberger demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Ruppersberger motion to instruct conferees on H.R. 1308.
Mr. Ruppersberger moved that the House instruct conferees. (consideration: CR H7995-8001; text: CR H7995-7996)
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 186 - 210 (Roll no. 477). (consideration: CR H7954)
House roll call 477 · Individual votesPOSTPONED PROCEEDINGS - At the conclusion of debate on the Cooper motion to instruct conferees, the Chair put the question on the adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Cooper demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Cooper motion to instruct conferees on H.R. 1308.
Mr. Cooper moved that the House instruct conferees. (consideration: CR H7922, H7930-7936; text: CR H7930-7931)
NOTICE OF INTENT TO OFFER MOTION TO INSTRUCT - Mr. Ruppersberger notified the House of his intent to offer a motion to instruct conferees on H.R. 1308.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 221 (Roll no. 449). (consideration: CR H7645-7646)
House roll call 449 · Individual votesMotion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 206 - 216 (Roll no. 447). (consideration: CR H7644)
House roll call 447 · Individual votesPOSTPONED ROLL CALL VOTE - At the conclusion of debate on the Solis motion to instruct conferees, the Speaker put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Ms. Solis demanded the yeas and nays and the Speaker postponed further proceedings on the adoption of the motion until a later time.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Solis motion to instruct conferees.
Ms. Solis moved that the House instruct conferees. (consideration: CR H7622-7630)
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 214 (Roll no. 446).
House roll call 446 · Individual votesMr. Ross moved that the House instruct conferees.
MOTION TO INSTRUCT CONFEREES - Ms. Solis notified the House of her intention to offer a motion to instruct conferees on H.R. 1308.
POSTPONED ROLL CALL VOTE - At the conclusion of debate on the Bishop (NY) motion to instruct conferees, the Speaker put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Bishop (NY) demanded the yeas and nays and the Speaker postponed further proceedings on the question of adoption of the motion until a time to be announced.
DEBATE - The House proceeded with one hour of debate on the Bishop (NY) motion to instruct conferees.
Mr. Bishop (NY) moved that the House instruct conferees. (consideration: CR H7611-7612)
POSTPONED ROLL CALL VOTE - At the conclusion of debate on the Ross motion to instruct conferees, the Speaker put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Ross demanded the yeas and nays and the Speaker postponed further proceedings on the adoption of the motion until a later time.
DEBATE - The House proceeded with one hour of debate on the Ross motion to instruct conferees on H.R. 1308.
Mr. Ross moved that the House instruct conferees.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 193 - 212 (Roll no. 398). (text: CR H7158)
House roll call 398 · Individual votesPOSTPONED VOTE - At the conclusion of debate on the Van Hollen motion to instruct conferees the Chair put the question on the motion and by voice vote, announced that the noes had prevailed. Mr. Van Hollen asked for the yeas and nays and the Chair postponed further proceedings on the motion to instruct until a later time.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Van Hollen motion to instruct conferees.
Mr. Van Hollen moved that the House instruct conferees. (consideration: CR H7158-7162)
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 188 - 201 (Roll no. 396). (consideration: CR H7147-7148)
House roll call 396 · Individual votesPOSTPONED VOTE - At the conclusion of debate on the Bell motion to instruct conferees the Chair put the question on the motion and by voice vote, announced that the noes had prevailed. Mr. Bell asked for the yeas and nays and the Chair postponed further proceedings on the motion to instruct until a later time.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Bell motion to instruct conferees to H.R. 1308.
Mr. Bell moved that the House instruct conferees. (consideration: CR H7106-7112; text: CR H7106-7107)
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 214 (Roll no. 390). (consideration: CR 7/18/2003 H7105-7106; text: CR 7/16/2003 H6985)
House roll call 390 · Individual votesNOTIFICATION OF MOTION TO INSTRUCT CONFEREES - Mr. Van Hollen notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.
POSTPONED PROCEEDINGS - At the conclusion of debate on the Michaud motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote announced that the noes had prevailed. Mr. Michaud demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.
The previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Michaud motion to instruct conferees.
Mr. Michaud moved that the House instruct conferees. (consideration: CR H6985-6990)
NOTIFICATION OF MOTION TO INSTRUCT - Mr. Bell formally notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Failed by the Yeas and Nays: 206 - 220 (Roll no. 370). (consideration: CR H6903-6904)
House roll call 370 · Individual votesPOSTPONED PROCEEDINGS - At the conclusion of debate on the DeLauro motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the ayes had prevailed. Mr. Weller demanded the yeas and nays and the Speaker pro tempore postponed further proceedings on the question of adoption of the motion until a later time.
DEBATE - The House continued with debate on the DeLauro motion to instruct conferees.
DEBATE - The House proceeded with one hour of debate on the DeLauro motion to instruct conferees.
Ms. DeLauro moved that the House instruct conferees. (consideration: CR H6826-6834; text: CR H6826)
NOTICE OF MOTION TO INSTRUCT - Mr. Michaud formally notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.
Message on Senate action sent to the House.
Senate disagreed to House amendments, agreed to request for conference, and appointed conferees. Grassley; Nickles; Lott; Baucus; Lincoln. (consideration: CR S8013)
Message on House action received in Senate and at desk: House amendments to Senate amendments and House requests a conference.
The Speaker appointed conferees for consideration of the House amendment and the Senate amendment, and modifications committed to conference: Thomas, DeLay, and Rangel.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House instruct conferees Agreed to by the Yeas and Nays: 205 - 201 (Roll no. 275).
House roll call 275 · Individual votesThe previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the Rangel motion to instruct conferees. The instructions contained in the motion seek to require the managers on the part of the House to include in the conference report the provision of the Senate amendment that provides immediate payments to taxpayers receiving an additional credit by reason of the bill; the provision of the Senate amendment that provides families of military personnel serving in Iraq, Afghanistan, and other combat zones a child credit based on the earnings of the individuals serving in the combat zone; all of the other provisions of the Senate amendment and shall not report back a conference report that includes additional tax benefits not offset by other provisions; and to include, to the maximum extent possible, within the scope of the conference, other tax benefits for military personnel and the families of the astronauts who died
Mr. Rangel moved that the House instruct conferees. (consideration: CR H5335-5336)
On motion that the House insist upon its amendment to the Senate amendment, and request a conference Agreed to by voice vote.
Mr. Thomas moved that the House insist upon its amendment to the Senate amendment, and request a conference.
House agreed to Senate amendment to the title. House agreed to Senate amendment to the text with an amendment pursuant to H. Res. 270. (consideration: CR H5330-5342; text as House agreed to Senate amendment: CR H5330-5335)
Resolving differences -- House actions: House agreed to Senate amendment to the title. House agreed to Senate amendment to the text with an amendment pursuant to H. Res. 270.(consideration: CR H5330-5342; text as House agreed to Senate amendment: CR H5330-5335)
Message on Senate action sent to the House.
Senate insists on its amendment, asks for a conference, appoints conferees Grassley; Nickles; Lott; Baucus; Lincoln.
Passed Senate with an amendment and an amendment to the Title by Voice Vote. (text as passed Senate: CR S7456-7459)
Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Voice Vote.(text as passed Senate: CR S7456-7459)
Measure laid before Senate by unanimous consent. (consideration: CR S7449-7459)
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 52.
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H1970-1974)
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H1970-1974)
DEBATE - The House proceeded with forty minutes of debate on H.R. 1308.
Considered under suspension of the rules. (consideration: CR H1970-1976)
Mr. Thomas moved to suspend the rules and pass the bill.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
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Analyze H.R.1308 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.1308 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
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