II 

113TH CONGRESS 

1ST SESSION S. 1620 

To prohibit the consideration of any bill by Congress unless a statement 

on tax transparency is provided in the bill. 

IN THE SENATE OF THE UNITED STATES 

OCTOBER 30, 2013 

Mr. CORNYN introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To prohibit the consideration of any bill by Congress unless 

a statement on tax transparency is provided in the bill. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Tax Transparency Act 

5 of 2013’’. 

6 SEC. 2. TAX EFFECT TRANSPARENCY. 

7 (a) IN GENERAL.—Chapter 2 of title 1, United 

8 States Code, is amended by inserting after section 102 the 

9 following: 


jbell on DSK7SPTVN1PROD with BILLS
2 

•S 1620 IS

1 ‘‘§ 102a. Tax effect transparency 

2 ‘‘(a) IN GENERAL.—Each Act of Congress, bill, reso3 lution, conference report thereon, or amendment there to, 

4 that modifies Federal tax law shall contain a statement 

5 describing the general effect of the modification on Fed6 eral tax law. 

7 ‘‘(b) FAILURE TO COMPLY.— 

8 ‘‘(1) IN GENERAL.—A failure to comply with 

9 subsection (a) shall give rise to a point of order in 

10 either House of Congress, which may be raised by 

11 any Senator during consideration in the Senate or 

12 any Member of the House of Representatives during 

13 consideration in the House of Representatives. 

14 ‘‘(2) NONEXCLUSIVITY.—The availability of a 

15 point of order under this section shall not affect the 

16 availability of any other point of order. 

17 ‘‘(c) DISPOSITION OF POINT OF ORDER IN THE SEN18 ATE.— 

19 ‘‘(1) IN GENERAL.—Any Senator may raise a 

20 point of order that any matter is not in order under 

21 subsection (a). 

22 ‘‘(2) WAIVER.— 

23 ‘‘(A) IN GENERAL.—Any Senator may 

24 move to waive a point of order raised under 

25 paragraph (1) by an affirmative vote of three26 fifths of the Senators duly chosen and sworn. 


jbell on DSK7SPTVN1PROD with BILLS
3 

•S 1620 IS

1 ‘‘(B) PROCEDURES.—For a motion to 

2 waive a point of order under subparagraph (A) 

3 as to a matter— 

4 ‘‘(i) a motion to table the point of 

5 order shall not be in order; 

6 ‘‘(ii) all motions to waive one or more 

7 points of order under this section as to the 

8 matter shall be debatable for a total of not 

9 more than 1 hour, equally divided between 

10 the Senator raising the point of order and 

11 the Senator moving to waive the point of 

12 order or their designees; and 

13 ‘‘(iii) a motion to waive the point of 

14 order shall not be amendable. 

15 ‘‘(d) DISPOSITION OF POINT OF ORDER IN THE

16 HOUSE OF REPRESENTATIVES.— 

17 ‘‘(1) IN GENERAL.—If a Member of the House 

18 of Representatives makes a point of order under this 

19 section, the Chair shall put the question of consider20 ation with respect to the proposition of whether any 

21 statement made under subsection (a) was adequate 

22 or, in the absence of such a statement, whether a 

23 statement is required under subsection (a). 


jbell on DSK7SPTVN1PROD with BILLS
4 

•S 1620 IS

1 ‘‘(2) CONSIDERATION.—For a point of order 

2 under this section made in the House of Representa3 tives— 

4 ‘‘(A) the question of consideration shall be 

5 debatable for 10 minutes, equally divided and 

6 controlled by the Member making the point of 

7 order and by an opponent, but shall otherwise 

8 be decided without intervening motion except 

9 one that the House of Representatives adjourn 

10 or that the Committee of the Whole rise, as the 

11 case may be; 

12 ‘‘(B) in selecting the opponent, the Speak13 er of the House of Representatives should first 

14 recognize an opponent from the opposing party; 

15 and 

16 ‘‘(C) the disposition of the question of con17 sideration with respect to a measure shall be 

18 considered also to determine the question of 

19 consideration under this section with respect to 

20 an amendment made in order as original text. 

21 ‘‘(e) RULEMAKING AUTHORITY.—The provisions of 

22 this section are enacted by the Congress— 

23 ‘‘(1) as an exercise of the rulemaking power of 

24 the House of Representatives and the Senate, re25 spectively, and as such they shall be considered as 


jbell on DSK7SPTVN1PROD with BILLS
5 

•S 1620 IS

1 part of the rules of each House, respectively, or of 

2 that House to which they specifically apply, and 

3 such rules shall supersede other rules only to the ex4 tent that they are inconsistent therewith; and 

5 ‘‘(2) with full recognition of the constitutional 

6 right of either House to change such rules (so far 

7 as relating to such House) at any time, in the same 

8 manner, and to the same extent as in the case of 

9 any other rule of such House.’’. 

10 (b) CLERICAL AMENDMENT.—The table of sections 

11 at the beginning of chapter 2 of title 1, United States 

12 Code, is amended by inserting after the item relating to 

13 section 102 the following new item: 

‘‘102a. Tax effect transparency.’’. 

Æ 


jbell on DSK7SPTVN1PROD with BILLS