Taxpayer's Defense Act

Summary: Requires an agency promulgating such a rule to submit to each House of Congress a report containing the text of the part of the rule that establishes or increases a tax, and an explanation of the rule.
Outlines procedures for House and Senate consideration of the bill authorizing the rule to take effect.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer's Defense Act''.

SEC. 2. MANDATORY CONGRESSIONAL REVIEW.

    Chapter 8 of title 5, United States Code, is amended by inserting 
after section 808 the following:

           ``SUBCHAPTER II--MANDATORY REVIEW OF CERTAIN RULES

``Sec. 815. Rules Subject to Mandatory Congressional Review
    ``A rule that establishes or increases a tax, however denominated, 
shall not take effect before the date of the enactment of a bill 
described in section 816 and is not subject to review under subchapter 
I. This section does not apply to a rule promulgated under the Internal 
Revenue Code of 1986. For purposes of this section, the term `tax' 
means a non-penal, mandatory payment of money or its equivalent to the 
extent such payment does not compensate the Federal Government or other 
payee for a specific benefit conferred directly on the payer.
``Sec. 816. Agency Submission
    ``Whenever an agency promulgates a rule subject to section 815, the 
agency shall submit to each House of Congress a report containing the 
text of only the part of the rule that causes the rule to be subject to 
section 815 and an explanation of it. An agency shall submit such a 
report separately for each such rule it promulgates. The explanation 
shall consist of the concise general statement of the rule's basis and 
purpose required by section 553 and such explanatory documents as are 
mandated by other statutory requirements.
``Sec. 817. Approval Bill
    ``(a) Introduction and Referral.--
            ``(1) Introduction.--Not later than 3 legislative days 
        after the date on which an agency submits a report under 
        section 816, the Majority Leader of each House of Congress 
        shall introduce (by request) a bill the matter after the 
        enacting clause of which is as follows: ``The following agency 
        rule may take effect:''. The text submitted under section 816 
        shall be set forth after the colon. If such a bill is not 
        introduced in a House of Congress as provided in the first 
        sentence of this subsection, any Member of that House may 
        introduce such a bill not later than 7 legislative days after 
        the period for introduction by the Majority Leader.
            ``(2) Referral.--A bill introduced under paragraph (1) 
        shall be referred to the Committees in each House of Congress 
        with jurisdiction over the subject matter of the rule involved.
    ``(b) Procedure.--
            ``(1) Consideration in the house of representatives.--
                    ``(A) Committee or member action.--Any committee of 
                the House of Representatives to which a bill is 
                referred shall report it without amendment, and with or 
                without recommendation, not later than the 30th 
                calendar day of session after the date of its 
                introduction. If any committee fails to report the bill 
                within that period, it is in order to move that the 
                House discharge the committee from further 
                consideration of the bill. A motion to discharge may be 
                made only by a Member favoring the bill (but only at a 
                time designated by the Speaker on the legislative day 
                after the calendar day on which the Member offering the 
                motion announces to the House his intention to do so 
                and the form of the motion). The motion is highly 
                privileged. Debate thereon shall be limited to not more 
                than one hour, the time to be divided in the House 
                equally between the proponent and an opponent. The 
                previous question shall be considered as ordered on the 
                motion to its adoption without intervening motion. A 
                motion to reconsider the vote by which the motion is 
                agreed to or disagreed to shall not be in order.
                    ``(B) House action.--After a bill is reported or a 
                committee has been discharged from further 
                consideration, it is in order to move that the House 
                resolve into the Committee of the Whole House on the 
                State of the Union for consideration of the bill. If 
                reported and the report has been available for at least 
                one calendar day, all points of order against the bill 
                and against consideration of the bill are waived. If 
                discharged, all points of order against the bill and 
                against consideration of the bill are waived. The 
                motion is highly privileged. A motion to reconsider the 
                vote by which the motion is agreed to or disagreed to 
                shall not be in order. During consideration of the bill 
                in the Committee of the Whole, the first reading of the 
                bill shall be dispensed with. General debate shall 
                proceed, shall be confined to the bill, and shall not 
                exceed one hour equally divided and controlled by a 
                proponent and an opponent of the bill. After general 
                debate, the bill shall be considered as read for 
                amendment under the five-minute rule. At the conclusion 
                of the consideration of the bill, the Committee shall 
                rise and report the bill to the House without 
                intervening motion. The previous question shall be 
                considered as ordered on the bill to final passage 
                without intervening motion. A motion to reconsider the 
                vote on passage of the bill shall not be in order.
                    ``(C) Appeals.--Appeals from decisions of the Chair 
                regarding application of the rules of the House of 
                Representatives to the procedure relating to a bill 
                shall be decided without debate.
            ``(2) Consideration in the senate.--
                    ``(A) Referral and reporting.--Any bill introduced 
                in the Senate shall be referred to the appropriate 
                committee or committees. A committee to which a bill 
                has been referred shall report the bill without 
                amendment not later than the 30th day of session 
                following the date of introduction of that bill. If any 
                committee fails to report the bill within that period, 
                that committee shall be automatically discharged from 
                further consideration of the bill and the bill shall be 
                placed on the Calendar.
                    ``(B) Bill from house.--When the Senate receives 
                from the House of Representatives a bill, such bill 
                shall not be referred to committee and shall be placed 
                on the Calendar.
                    ``(C) Motion nondebatable.--A motion to proceed to 
                consideration of a bill under this subsection shall not 
                be debatable. It shall not be in order to move to 
                reconsider the vote by which the motion to proceed was 
                adopted or rejected, although subsequent motions to 
                proceed may be made under this paragraph.
                    ``(D) Limit on consideration.--
                            ``(i) Vote.--After no more than 10 hours of 
                        consideration of a bill, the Senate shall 
                        proceed, without intervening action or debate 
                        (except as permitted under subparagraph (F)), 
                        to vote on the final disposition thereof to the 
                        exclusion of all motions, except a motion to 
                        reconsider or to table.
                            ``(ii) Motion to extend.--A single motion 
                        to extend the time for consideration under 
                        clause (i) for no more than an additional 5 
                        hours is in order before the expiration of such 
                        time and shall be decided without debate.
                            ``(iii) Time for debate.--The time for 
                        debate on the disapproval bill shall be equally 
                        divided between the Majority Leader and the 
                        Minority Leader or their designees.
                    ``(E) No motion to recommit.--A motion to recommit 
                a bill shall not be in order.
                    ``(F) Disposition of senate bill.--If the Senate 
                has read for the third time a bill that originated in 
                the Senate, then it shall be in order at any time 
                thereafter to move to proceed to the consideration of a 
                bill for the same special message received from the 
                House of Representatives and placed on the Calendar 
                pursuant to subparagraph (B), strike all after the 
                enacting clause, substitute the text of the Senate 
                bill, agree to the Senate amendment, and vote on final 
                disposition of the House bill, all without any 
                intervening action or debate.
                    ``(G) Consideration of house message.--
                Consideration in the Senate of all motions, amendments, 
                or appeals necessary to dispose of a message from the 
                House of Representatives on a bill shall be limited to 
                not more than 4 hours. Debate on each motion or 
                amendment shall be limited to 30 minutes. Debate on any 
                appeal or point of order that is submitted in 
                connection with the disposition of the House message 
                shall be limited to 20 minutes. Any time for debate 
                shall be equally divided and controlled by the 
                proponent and the majority manager, unless the majority 
                manager is a proponent of the motion, amendment, 
                appeal, or point of order, in which case the minority 
                manager shall be in control of the time in 
                opposition.''.

SEC. 3. TECHNICAL AMENDMENTS.

    (a) Heading.--Chapter 8 of title 5, United States Code, is amended 
by inserting before section 801 the following:

         ``SUBCHAPTER I--DISCRETIONARY CONGRESSIONAL REVIEW''.

    (b) Reference.--Section 804 of title 5, United States Code, is 
amended by striking ``this chapter'' and inserting ``this subchapter''.
    (c) Table of Sections.--The table of sections for chapter 8 of 
title 5, United States Code, is amended by inserting before the 
reference to section 801 the following:
          ``subchapter i--discretionary congressional review''
and by inserting after the reference to section 808 the following:
           ``subchapter ii--mandatory review of certain rules
``815. Rules subject to mandatory Congressional review.
``816. Agency submission.
``817. Approval bill.''.