IV

105TH CONGRESS

2D SESSION H. CON. RES. 241

Expressing the sense of the Congress regarding tax simplification and the

adoption in 1998 of 10 tax changes to reduce individual tax preparation

time by 60 minutes.

IN THE HOUSE OF REPRESENTATIVES

MARCH 11, 1998

Mr. VENTO submitted the following concurrent resolution; which was referred

to the Committee on Ways and Means

CONCURRENT RESOLUTION

Expressing the sense of the Congress regarding tax simplification and the adoption in 1998 of 10 tax changes

to reduce individual tax preparation time by 60 minutes.

Whereas the Internal Revenue Code of 1986 is too complicated for the average taxpayer, requiring excessive

time and professional assistance to prepare and to submit

even the most basic of tax returns;

Whereas, in 1998, it will take the average taxpayer 15 hours

and 45 minutes to maintain the required documentation,

prepare, and file a basic tax return of Form 1040 and

Schedules A and B;

Whereas the time to complete other individual tax forms such

as Schedule C, business profit or loss, can add over 10

hours in preparation time for the average taxpayer;
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•HCON 241 IH

Whereas the Taxpayer Relief Act of 1997 rather than simplifying the individual tax return will further complicate

tax compliance for the average taxpayer through such

changes as the new, complex individual retirement accounts and changes resulting in being subjected to the

Alternative Minimum Tax;

Whereas the Earned Income Tax Credit, devised to assist

low-income families and reward work, has been changed

twelve times in twenty years, contains nine eligibility

standards and could require the taxpayer to complete one

checklist, two worksheets, one schedule, and a normal

1040 Form;

Whereas the House of Representatives recognizes the complexity of the Internal Revenue Code of 1986 and has approved legislation which would require complexity analysis of all new tax proposals considered by Congress;

Whereas the National Commission on Restructuring the Internal Revenue Service and various private organizations

have issued specific recommendations for tax simplification;

Whereas over 600 bills have been introduced in the House of

Representatives and Senate to amend the tax code with

no Congressional or public consensus over the direction

or wisdom of comprehensive tax proposals;

Whereas some proposed, comprehensive tax reforms, such as

a flat tax or a national sales tax, in the name of simplification, would eliminate deductions and credits that

benefit middle class, working families, such as the home

interest and charitable contributions deductions, or would

treat as taxable income worker fringe benefits currently

not taxed;
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Whereas any tax system resulting from future changes will

evolve and include provisions at least as complex as the

current tax code; and

Whereas the American people deserve tax simplification, a tax

code that is understandable, and a tax return that they

can file without the need of professional services: Now,

therefore, be it

1 Resolved by the House of Representatives (the Senate

2 concurring),

3 SECTION 1. SHORT TITLE.

4 This concurrent resolution may be cited as the ‘‘10

5 for 60 Resolution’’.

6 SEC. 2. RECOGNITIONS.

7 The Congress recognizes that—

8 (1) tax simplification can save taxpayers time

9 and money;

10 (2) tax simplification must be a national prior11 ity;

12 (3) tax simplification can be accomplished on a

13 timely and revenue neutral basis; and

14 (4) tax simplification will enable and empower

15 taxpayers to readily understand, file, and conform to

16 the tax laws.

17 SEC. 3. DIRECTIVES.

18 The Congress directs the Department of the Treasury

19 and the appropriate House of Representatives and Senate

20 committees to identify—
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1 (1) regulatory changes or legislative changes to

2 simplify the Internal Revenue Code of 1986 and to

3 reduce the average time for preparation of individual

4 income tax returns by 8 hours over the next 10

5 years; and

6 (2) for action in 1998, ten revenue neutral reg7 ulations or legislative changes that will reduce the

8 time for individual taxpayers to prepare and file in9 dividual income tax returns by at least 60 minutes.

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