I 
113TH CONGRESS 
1ST SESSION H. R. 3417 
To prohibit the consideration of any bill by Congress unless a statement 
on tax transparency is provided in the bill. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 30, 2013 
Mr. SAM JOHNSON of Texas introduced the following bill; which was referred 
to the Committee on the Judiciary, and in addition to the Committee on 
Rules, for a period to be subsequently determined by the Speaker, in each 
case for consideration of such provisions as fall within the jurisdiction of 
the committee concerned 
A BILL 
To prohibit the consideration of any bill by Congress unless 
a statement on tax transparency is provided in the bill. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tax Transparency Act 
of 2013’’. 
SEC. 2. TAX EFFECT TRANSPARENCY. 
(a) IN GENERAL.—Chapter 2 of title 1, United 
States Code, is amended by inserting after section 102 the 
following: 
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‘‘§ 102a. Tax effect transparency 
‘‘(a) IN GENERAL.—Each Act of Congress, bill, reso-
lution, conference report thereon, or amendment thereto, 
that modifies Federal tax law shall contain a statement 
describing the general effect of the modification on Fed-
eral tax law. 
‘‘(b) FAILURE TO COMPLY.— 
‘‘(1) IN GENERAL.—A failure to comply with 
subsection (a) shall give rise to a point of order in 
either House of Congress, which may be raised by 
any Senator during consideration in the Senate or 
any Member of the House of Representatives during 
consideration in the House of Representatives. 
‘‘(2) NONEXCLUSIVITY.—The availability of a 
point of order under this section shall not affect the 
availability of any other point of order. 
‘‘(c) DISPOSITION OF POINT OF ORDER IN THE SEN-
ATE.— 
‘‘(1) IN GENERAL.—Any Senator may raise a 
point of order that any matter is not in order under 
subsection (a). 
‘‘(2) WAIVER.— 
‘‘(A) IN
GENERAL.—Any Senator may 
move to waive a point of order raised under 
paragraph (1) by an affirmative vote of three- 
fifths of the Senators duly chosen and sworn. 
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‘‘(2) CONSIDERATION.—For a point of order 
under this section made in the House of Representa-
tives— 
‘‘(A) the question of consideration shall be 
debatable for 10 minutes, equally divided and 
controlled by the Member making the point of 
order and by an opponent, but shall otherwise 
be decided without intervening motion except 
one that the House of Representatives adjourn 
or that the Committee of the Whole rise, as the 
case may be; 
‘‘(B) in selecting the opponent, the Speak-
er of the House of Representatives should first 
recognize an opponent from the opposing party; 
and 
‘‘(C) the disposition of the question of con-
sideration with respect to a measure shall be 
considered also to determine the question of 
consideration under this section with respect to 
an amendment made in order as original text. 
‘‘(e) RULEMAKING AUTHORITY.—The provisions of 
this section are enacted by the Congress— 
‘‘(1) as an exercise of the rulemaking power of 
the House of Representatives and the Senate, re-
spectively, and as such they shall be considered as 
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part of the rules of each House, respectively, or of 
that House to which they specifically apply, and 
such rules shall supersede other rules only to the ex-
tent that they are inconsistent therewith; and 
‘‘(2) with full recognition of the constitutional 
right of either House to change such rules (so far 
as relating to such House) at any time, in the same 
manner, and to the same extent as in the case of 
any other rule of such House.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
at the beginning of chapter 2 of title 1, United States 
Code, is amended by inserting after the item relating to 
section 102 the following new item: 
‘‘102a. Tax effect transparency.’’. 
Æ 
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