A resolution to declare the need for tax relief for the American people and condemn the abuses of power and authority committed by the Internal Revenue Service.

Referred to the Committee on Finance.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Apr 15, 1997

Expresses the sense of the Senate that: (1) in 1997, the Congress should provide tax relief for the American people, particularly for families with children, cut the capital gains tax, reduce the estate tax burden, and move toward a more fair and simple tax system; (2) the President should, by August 1, 1997, propose a plan to resolve the problems of the Internal Revenue Service; and (3) in 1997, the Congress should enact legislation imposing criminal penalties for unauthorized snooping in taxpayer files by Internal Revenue Service employees.

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People & committees

Who introduced it

Sen. Lott, Trent [R-MS] · R–MS

Committees

Finance Committee

0 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.

Apr 15, 1997
Referred to the Committee on Finance.
Apr 15, 1997
Introduced in Senate

Primary sources

Bill text & related measures

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

Introduced in Senate · Apr 15, 1997 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: Apr 7, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

Explore the bill from different angles

Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.

Neutral evidence review

Objective

Analyze S.Res.73 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.

View full prompt & sources

Discuss S.Res.73, 105th Congress: A resolution to declare the need for tax relief for the American people and condemn the abuses of power and authority committed by the Internal Revenue Service.

Official record: https://www.congress.gov/bill/105th-congress/senate-resolution/73

Text version to examine: Introduced in Senate · 1997-04-15.

Official full text: https://www.congress.gov/105/bills/sres73/BILLS-105sres73is.htm

Imported record last updated by the source: 2025-04-07T15:24:11Z. 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.Res.73 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.Res.73 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.

View full prompt & sources

Discuss S.Res.73, 105th Congress: A resolution to declare the need for tax relief for the American people and condemn the abuses of power and authority committed by the Internal Revenue Service.

Official record: https://www.congress.gov/bill/105th-congress/senate-resolution/73

Text version to examine: Introduced in Senate · 1997-04-15.

Official full text: https://www.congress.gov/105/bills/sres73/BILLS-105sres73is.htm

Imported record last updated by the source: 2025-04-07T15:24:11Z. 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.Res.73 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.Res.73 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.Res.73, 105th Congress: A resolution to declare the need for tax relief for the American people and condemn the abuses of power and authority committed by the Internal Revenue Service.

Official record: https://www.congress.gov/bill/105th-congress/senate-resolution/73

Text version to examine: Introduced in Senate · 1997-04-15.

Official full text: https://www.congress.gov/105/bills/sres73/BILLS-105sres73is.htm

Imported record last updated by the source: 2025-04-07T15:24:11Z. 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.Res.73 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.Res.73 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.Res.73, 105th Congress: A resolution to declare the need for tax relief for the American people and condemn the abuses of power and authority committed by the Internal Revenue Service.

Official record: https://www.congress.gov/bill/105th-congress/senate-resolution/73

Text version to examine: Introduced in Senate · 1997-04-15.

Official full text: https://www.congress.gov/105/bills/sres73/BILLS-105sres73is.htm

Imported record last updated by the source: 2025-04-07T15:24:11Z. 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.Res.73 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.