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# Legislative Bulletin..............................................December 8, 2006

**Contents:**

**H.R. 6111**---Amendment to the bill to amend the Internal Revenue Code
of 1986 to provide that the

Tax Court may review claims for equitable innocent spouse relief and to
suspend the running on the

period of limitations while such claims are pending

**H.R. 6111---Amendment to the bill to amend the Internal Revenue Code
of 1986 to provide that the Tax Court may review claims for equitable
innocent spouse relief and to suspend the running on the period of
limitations while such claims are pending---*as offered* (*Tauscher,
D-CA*)**

**[Order of Business]{.underline}**: The bill is scheduled to be
considered on Friday, December 8^th^, subject to the special rule H.Res.
1099, which would:

-   Bring up the Senate-passed version of H.R. 6111;

-   Allow for a Rep. Bill Thomas motion to strike the whole Senate text
    and insert a brand new text of H.R. 6111 (details below);

-   Provide one hour of debate on the motion; and

-   Provide for one motion to amend the Rep. Bill Thomas motion.

**[Summary]{.underline}**: The brand new text of H.R. 6111 that would
replace the Senate text includes:

-   The [complete]{.underline} text of H.R. 6408 (the Tax Relief and
    Health Care Act summarized in a separate RSC Legislative Bulletin
    last evening, including the Abandoned Mine Land Fund, the Medicare
    "doc fix," tax extenders, HSAs, OCS, etc.);

-   The text of S. 3772, a Sen. John Ensign (R-NV) bill regarding White
    Pine County, Nevada wilderness conservation, recreation, and
    development (see further details below);

-   Sen. Arlen Specter (R-PA) and Rep. Rob Simmons (R-CT) language
    providing temporary duty reductions (through the end of 2009) for
    certain cotton shirting fabric and creating a Pima Cotton Trust
    Fund, funded by up to \$16 million a year from the general fund of
    the U.S. Treasury (an amount equivalent to the duties on certain
    cotton received by the Treasury since 1994).  Money in the fund
    would be distributed among eligible yarn spinners and shirt
    manufacturers, and to a nationally recognized association
    established to promote the growth of pima cotton in the United
    States.  The fund terminates October 1, 2008. (See H.R. 6018 and S.
    3344).

-   A provision that allows Medicare beneficiaries who are enrolled in
    traditional fee-for-service, but not enrolled in a prescription drug
    plan, to enroll in a Medicare Advantage plan that does not offer
    drug coverage after their enrollment period ends.  These
    beneficiaries would be allowed to make this change once during the
    year, after their enrollment period had ended.  This provision would
    sunset in two years. 

      

-   The text of H.R. 6111, as passed by the House on December 5^th^.
    This language would amend the Internal Revenue Code of 1986 by
    adding several provisions favorable to innocent spouses seeking
    equitable relief from tax liability for understatements of tax
    liability on joint tax returns by a divorced or separated spouse,
    including:

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-   Allowing the innocent spouse to petition the Tax Court to determine
    the appropriate relief after the innocent spouse has petitioned the
    Secretary of the Treasury for equitable relief;

-   Delaying levies or proceedings for collections in the tax court for
    90 days once the innocent spouse requests equitable relief; and

-   Allowing an innocent spouse to enjoin any levy or proceeding during
    the 90 day period for the amount of tax relief to which the innocent
    spouse may be entitled.

Highlights of the Nevada wilderness language mentioned above are as
follows:

-   Directs the Secretary of the Interior to conduct sales of certain
    Bureau of Land Management (BLM) land in White Pine County, Nevada.

-   Designates certain federal land in Nevada as wilderness components
    of the National Wilderness Preservation System.

-   Transfers administrative jurisdiction over certain lands from BLM to
    the U.S. Fish and Wildlife Service and from the National Forest
    Service to BLM.

-   Directs the Secretary to convey certain land to the state of Nevada
    if the state and the county concerned enter into an agreement
    supporting such conveyance.

-   Directs the Secretary to convey certain land to White Pine County,
    Nevada, to be used for the expansion of White Pine County airport
    and White Pine County Industrial Park.

-   Transfers certain land to the Ely Shoshone Indian Tribe.

-   Directs the Secretaries of Agriculture and of the Interior to carry
    out the Eastern Nevada Landscape Restoration Project to restore
    certain lands in White Pine and Lincoln Counties in Nevada.

-   Establishes the Great Basin National Heritage Route to provide
    public access to certain resources in White Pine County, Nevada;
    Millard County, Utah; and the Duckwater Shoshone Reservation in
    Nevada.

**[Committee Action]{.underline}**: This amendment to H.R. 6111 was
provided by the Rules Committee and not referred to any other committee.

**[Cost to Taxpayers]{.underline}**: A cost estimate for the amendment
to H.R. 6111 is unavailable; however, see yesterday's RSC Legislative
Bulletin for H.R. 6408 for cost estimates of the bulk of the H.R. 6111
amendment.

**[Does the Bill Expand the Size and Scope of the Federal
Government?]{.underline}**: See RSC Legislative Bulletin for H.R. 6408.

**[Does the Bill Contain Any New State-Government, Local-Government, or
Private-Sector Mandates?]{.underline}**: See RSC Legislative Bulletin
for H.R. 6408.

**[Constitutional Authority]{.underline}**: See RSC Legislative Bulletin
for H.R. 6408.

**[RSC Staff Contact]{.underline}**: Paul S. Teller,
<paul.teller@mail.house.gov>, (202) 226-9718