Fairness in IRS Debt Payment Act of 1999

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Feb 11, 1999

Fairness in IRS Debt Payment Act of 1999 - Amends the Internal Revenue Code to compute interest on the tax portion of underpayments annually (currently daily). Allocates payments for taxable period underpayments equally among such periods or as directed by the taxpayer. Prohibits the Secretary of the Treasury from modifying certain voluntary installment agreements other than for reasons of nonpayment. Requires abatement of aggregate tax interest and penalties in excess of the amount of such tax. Requires the Secretary to: (1) prescribe penalty abatement guidelines; and (2) provide a requesting taxpayer with a written explanation for nonabatement of a penalty.

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People & committees

Who introduced it

Rep. Towns, Edolphus [D-NY-10] · D–NY

Committees

Ways and Means Committee

4 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Feb 11, 1999
Referred to the House Committee on Ways and Means.
Feb 11, 1999
Sponsor introductory remarks on measure. (CR E220)
Feb 11, 1999
Introduced in House
Feb 11, 1999
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 · Feb 11, 1999 Formatted Text PDF

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 20, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze H.R.753 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.753, 106th Congress: Fairness in IRS Debt Payment Act of 1999

Official record: https://www.congress.gov/bill/106th-congress/house-bill/753

Text version to examine: Introduced in House · 1999-02-11.

Official full text: https://www.congress.gov/106/bills/hr753/BILLS-106hr753ih.htm

Imported record last updated by the source: 2025-08-20T14:17:34Z. 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.753 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.753 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.753, 106th Congress: Fairness in IRS Debt Payment Act of 1999

Official record: https://www.congress.gov/bill/106th-congress/house-bill/753

Text version to examine: Introduced in House · 1999-02-11.

Official full text: https://www.congress.gov/106/bills/hr753/BILLS-106hr753ih.htm

Imported record last updated by the source: 2025-08-20T14:17:34Z. 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.753 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.753 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.753, 106th Congress: Fairness in IRS Debt Payment Act of 1999

Official record: https://www.congress.gov/bill/106th-congress/house-bill/753

Text version to examine: Introduced in House · 1999-02-11.

Official full text: https://www.congress.gov/106/bills/hr753/BILLS-106hr753ih.htm

Imported record last updated by the source: 2025-08-20T14:17:34Z. 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.753 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.753 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.753, 106th Congress: Fairness in IRS Debt Payment Act of 1999

Official record: https://www.congress.gov/bill/106th-congress/house-bill/753

Text version to examine: Introduced in House · 1999-02-11.

Official full text: https://www.congress.gov/106/bills/hr753/BILLS-106hr753ih.htm

Imported record last updated by the source: 2025-08-20T14:17:34Z. 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.753 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.