PlainBillCongress, translated.Legislation. Context. Public interest.Message on House action received in Senate and at desk: House amendment to Senate amendment.
Congressional Research Service
Version 70 · House agreed to Senate amendment without amendment · Dec 20, 2018
This bill amends the Internal Revenue Code to make several changes to Internal Revenue Service (IRS) administrative policies and various tax deductions, tax credits, and requirements for tax-favored savings accounts.
The bill includes provisions that:
allow various tax credits, deductions, and modifications to existing rules for individuals and businesses affected by recent natural disasters;
Showing the opening paragraphs of the official summary.
modify the requirements for employer-provided retirement plans and Individual Retirement Accounts;
expand the purposes for which qualified tuition programs (known as 529 plans) may be used;
repeal or delay several health-related taxes;
make several technical and other modifications to P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act);
modify requirements for the IRS regarding its organizational structure, customer service, whistle-blowers, tax enforcement procedures, management of information technology, and use of electronic systems;
prohibit the rehiring of certain IRS employees who were removed for misconduct;
establish requirements for cybersecurity and identify protection; and
make Tax Court judges subject to the same grounds for disqualification as other federal judges.
People & committees
Rep. Blackburn, Marsha [R-TN-7] · R–TN
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Message on House action received in Senate and at desk: House amendment to Senate amendment.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House agree with an amendment to the Agreed to by the Yeas and Nays: 220 - 183 (Roll no. 470). (consideration: CR H10483-10484; text: CR H10445-10469)
House roll call 470 · Individual votesResolving differences -- House actions: On motion that the House agree with an amendment to the Agreed to by the Yeas and Nays: 220 - 183 (Roll no. 470).(consideration: CR H10483-10484; text: CR H10445-10469)
House roll call 470 · Individual votesPOSTPONED PROCEEDINGS - At the conclusion of debate on the Brady motion that the House agree to the Senate amendment with an amendment to H.R. 88, the Chair announced that the ayes had prevailed. Mr. Neal demanded the yeas and nays and the Chair postponed further proceedings in the legislative day.
The previous question was ordered pursuant to the rule.
DEBATE - The House resumed with debate on H.R. 88.
DEBATE - Pursuant to the provisions of H.Res. 1180, the House proceeded with one hour of debate on the Brady (TX) motion that the House agree in the Senate amendment with an amendment to H.R. 88.
Mr. Brady (TX) moved that the House agree with an amendment to the Senate amendment. (consideration: CR H10445-10477; text of Senate amendment: CR H10445)
Rule H. Res. 1160 passed House.
Rules Committee Resolution H. Res. 1160 Reported to House. Rule provides for consideration of Senate amendment to H.R. 88 with 1 hour of general debate.
Message on Senate action sent to the House.
Passed Senate with an amendment by Unanimous Consent.
Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.
The committee substitute as amended agreed to by Unanimous Consent.
Measure laid before Senate by unanimous consent. (consideration: CR S3263, S3265; text of amendment in the nature of a substitute: CR S3263)
Placed on Senate Legislative Calendar under General Orders. Calendar No. 61.
Committee on Energy and Natural Resources. Reported by Senator Murkowski with an amendment in the nature of a substitute. With written report No. 115-48.
Committee on Energy and Natural Resources. Reported by Senator Murkowski with an amendment in the nature of a substitute. With written report No. 115-48.
Committee on Energy and Natural Resources. Ordered to be reported with an amendment in the nature of a substitute favorably.
Received in the Senate and Read twice and referred to the Committee on Energy and Natural Resources.
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 H1324-1325)
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H1324-1325)
DEBATE - The House proceeded with forty minutes of debate on H.R. 88.
Considered under suspension of the rules. (consideration: CR H1324-1326)
Mr. McClintock moved to suspend the rules and pass the bill.
Referred to the Subcommittee on Federal Lands.
Referred to the House Committee on Natural Resources.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Sep 8, 2026. Consult Congress.gov for the current record.
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Analyze H.R.88 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.88 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.
Examine H.R.88 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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