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(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1998.
TITLE XII—NATIONAL COMMIS-
SION 
ON 
TAX 
SIMPLIFICA-
TION AND REFORM
SEC. 1201. ESTABLISHMENT.
(a) There is established the National Commission on
Tax Simplification and Reform. The Commission shall be
composed of 15 members appointed or designated by the
President and selected as follows:
(1) Five members selected by the President
from among officers or employees of the Executive
branch, private citizens of the United States, or
both. Not more than three of the members selected
by the President shall be members of the same polit-
ical party.
(2) Five members selected by the Majority
Leader of the Senate from among members of the
Senate, private citizens of the United States, or
both. Not more than three of the members selected
by the Majority Leader shall be members of the
same political party.
(3) Five members selected by the Speaker of
the House of Representatives from among members
181
of the House, private citizens of the United States,
or both. Not more than three of the members se-
lected by the Speaker shall be members of the same
political party.
(b) The President shall designate a Chairman from
among the members of the Commission.
SEC. 1202. FUNCTIONS.
(a) The Commission shall review the Internal Rev-
enue Code of 1986, identify areas where such Code is over-
ly complex and can be simplified, analyze potential solu-
tions to such Code’s complexities, and make appropriate
recommendations to the Secretary of the Treasury, the
President, and to Congress.
(b) The Commission shall make its report to the
President not later than 1 year after the date of the enact-
ment of this Act.
SEC. 1203. ADMINISTRATION.
(a) The heads of Executive agencies shall, to the ex-
tent permitted by law, provide the Commission such infor-
mation as it may require for the purpose of carrying out
its functions.
(b) Members of the Commission shall serve without
any additional compensation for their work on the Com-
mission. However, members appointed from among private
citizens of the United States may be allowed travel ex-
182
penses, including per diem in lieu of subsistence, as au-
thorized by law for persons serving intermittently in the
government service (5 U.S.C. 5701–5707), to the extent
funds are available therefor.
(c) The Commission shall have a staff headed by an
Executive Director. Any expenses of the Commission shall
be paid from such funds as may be available to the Sec-
retary of the Treasury.
SEC. 1204. GENERAL.
(a) Notwithstanding any Executive order, the respon-
sibilities of the President under the Federal Advisory
Committee Act, as amended, except that of reporting an-
nually to the Congress, which are applicable to the Com-
mission, shall be performed by the Secretary of the Treas-
ury in accordance with the guidelines and procedures es-
tablished by the Administrator of General Services.
(b) The Commission shall terminate thirty days after
submitting its report.
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TITLE XIII—AMOUNT OF REVE-
NUES RESERVED FOR SOCIAL
SECURITY AND MEDICARE
SEC. 1301. AMOUNT OF REVENUES RESERVED FOR SOCIAL
SECURITY AND MEDICARE.
This Act reserves 77 percent of the combined on- and
off-budget surpluses for the purposes of ensuring Social
Security and Medicare solvency and longevity.
Æ