Individual Tax Simplification Act of 2005

Sponsor introductory remarks on measure. (CR H4904)

Congressional Research Service

Official summary

Version 00 · Introduced in House · Jun 16, 2005

Individual Tax Simplification Act of 2005 - Revises provisions of the Internal Revenue Code pertaining to: (1) the alternative minimum tax; (2) the phaseout of the tax credits for adoption expenses, child care, and educational assistance based on modified adjusted gross income; and (3) the capital gains tax.

Repeals, after 2005: (1) the overall limitation on itemized tax deductions; (2) the phaseout of personal tax exemptions; and (3) the alternative minimum tax on individuals.

Imposes an additional income tax on adjusted gross incomes exceeding certain threshold levels to ensure the revenue neutrality of this Act.

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People & committees

Who introduced it

Rep. Neal, Richard E. [D-MA-2] · D–MA

Committees

Ways and Means Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

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Jun 22, 2005
Sponsor introductory remarks on measure. (CR H4904)
Jun 16, 2005
Referred to the House Committee on Ways and Means.
Jun 16, 2005
Introduced in House
Jun 16, 2005
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · Jun 16, 2005 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Aug 15, 2025. Consult Congress.gov for the current record.

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Objective

Analyze H.R.2950 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.

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Discuss H.R.2950, 109th Congress: Individual Tax Simplification Act of 2005

Official record: https://www.congress.gov/bill/109th-congress/house-bill/2950

Text version to examine: Introduced in House · 2005-06-16.

Official full text: https://www.congress.gov/109/bills/hr2950/BILLS-109hr2950ih.htm

Imported record last updated by the source: 2025-08-15T17:58:47Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.2950 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.

Fairness and public impact

Progressive lens

Examine H.R.2950 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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Discuss H.R.2950, 109th Congress: Individual Tax Simplification Act of 2005

Official record: https://www.congress.gov/bill/109th-congress/house-bill/2950

Text version to examine: Introduced in House · 2005-06-16.

Official full text: https://www.congress.gov/109/bills/hr2950/BILLS-109hr2950ih.htm

Imported record last updated by the source: 2025-08-15T17:58:47Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.2950 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.

Institutions and government scope

Conservative lens

Examine H.R.2950 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Discuss H.R.2950, 109th Congress: Individual Tax Simplification Act of 2005

Official record: https://www.congress.gov/bill/109th-congress/house-bill/2950

Text version to examine: Introduced in House · 2005-06-16.

Official full text: https://www.congress.gov/109/bills/hr2950/BILLS-109hr2950ih.htm

Imported record last updated by the source: 2025-08-15T17:58:47Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.2950 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.2950 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.2950, 109th Congress: Individual Tax Simplification Act of 2005

Official record: https://www.congress.gov/bill/109th-congress/house-bill/2950

Text version to examine: Introduced in House · 2005-06-16.

Official full text: https://www.congress.gov/109/bills/hr2950/BILLS-109hr2950ih.htm

Imported record last updated by the source: 2025-08-15T17:58:47Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.2950 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.