Withholding Tax Relief Act of 2011

Read twice and referred to the Committee on Finance.

S.164 through Congress

S.164 keeps its number as it moves between the House and Senate.

SenateJan 25, 2011IntroducedOfficial record

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No House action is available in our imported record yet.

Separate related House measures (1)

These are different measures identified as related by Congress.gov. Their text and outcomes may differ; they are not the House stage of S.164.

Related House bill: H.R.674 To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Jan 25, 2011

Withholding Tax Relief Act of 2011- Repeals the provision of the Tax Increase Prevention and Reconciliation Act of 2005 requiring federal, state, and local governmental entities to withhold 3% of payments due to vendors providing goods and services to such entities.

Rescinds permanently $39 billion of appropriated but unobligated discretionary funds. Exempts unobligated funds of the Department of Defense (DOD) or the Department of Veterans Affairs (VA). Requires the Director of the Office of Management and Budget (OMB) to determine and identify from which appropriation accounts such rescissions shall apply and report to the Secretary of the Treasury and Congress on such rescissions.

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People & committees

Who introduced it

Sen. Brown, Scott P. [R-MA] · R–MA

Committees

Finance Committee

30 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.

Jan 25, 2011
Read twice and referred to the Committee on Finance.
Jan 25, 2011
Introduced in Senate

Primary sources

Bill text & related measures

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Introduced in Senate · Jan 25, 2011 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

Explore the bill from different angles

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Neutral evidence review

Objective

Analyze S.164 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 S.164, 112th Congress: Withholding Tax Relief Act of 2011

Official record: https://www.congress.gov/bill/112th-congress/senate-bill/164

Text version to examine: Introduced in Senate · 2011-01-25.

Official full text: https://www.congress.gov/112/bills/s164/BILLS-112s164is.htm

Imported record last updated by the source: 2025-12-05T15:08:41Z. 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 S.164 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 S.164 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 S.164, 112th Congress: Withholding Tax Relief Act of 2011

Official record: https://www.congress.gov/bill/112th-congress/senate-bill/164

Text version to examine: Introduced in Senate · 2011-01-25.

Official full text: https://www.congress.gov/112/bills/s164/BILLS-112s164is.htm

Imported record last updated by the source: 2025-12-05T15:08:41Z. 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 S.164 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 S.164 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.

View full prompt & sources

Discuss S.164, 112th Congress: Withholding Tax Relief Act of 2011

Official record: https://www.congress.gov/bill/112th-congress/senate-bill/164

Text version to examine: Introduced in Senate · 2011-01-25.

Official full text: https://www.congress.gov/112/bills/s164/BILLS-112s164is.htm

Imported record last updated by the source: 2025-12-05T15:08:41Z. 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 S.164 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 S.164 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 S.164, 112th Congress: Withholding Tax Relief Act of 2011

Official record: https://www.congress.gov/bill/112th-congress/senate-bill/164

Text version to examine: Introduced in Senate · 2011-01-25.

Official full text: https://www.congress.gov/112/bills/s164/BILLS-112s164is.htm

Imported record last updated by the source: 2025-12-05T15:08:41Z. 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 S.164 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.