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 sim-
plification 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 com-
plicated 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;
•HCON 241 IH
Whereas the Taxpayer Relief Act of 1997 rather than sim-
plifying the individual tax return will further complicate
tax compliance for the average taxpayer through such
changes as the new, complex individual retirement ac-
counts 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 com-
plexity of the Internal Revenue Code of 1986 and has ap-
proved legislation which would require complexity analy-
sis of all new tax proposals considered by Congress;
Whereas the National Commission on Restructuring the In-
ternal Revenue Service and various private organizations
have issued specific recommendations for tax simplifica-
tion;
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 sim-
plification, 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;
•HCON 241 IH
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
Resolved by the House of Representatives (the Senate
concurring),
SECTION 1. SHORT TITLE.
This concurrent resolution may be cited as the ‘‘10
for 60 Resolution’’.
SEC. 2. RECOGNITIONS.
The Congress recognizes that—
(1) tax simplification can save taxpayers time
and money;
(2) tax simplification must be a national prior-
ity;
(3) tax simplification can be accomplished on a
timely and revenue neutral basis; and
(4) tax simplification will enable and empower
taxpayers to readily understand, file, and conform to
the tax laws.
SEC. 3. DIRECTIVES.
The Congress directs the Department of the Treasury
and the appropriate House of Representatives and Senate
committees to identify—
•HCON 241 IH
(1) regulatory changes or legislative changes to
simplify the Internal Revenue Code of 1986 and to
reduce the average time for preparation of individual
income tax returns by 8 hours over the next 10
years; and
(2) for action in 1998, ten revenue neutral reg-
ulations or legislative changes that will reduce the
time for individual taxpayers to prepare and file in-
dividual income tax returns by at least 60 minutes.
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