I
105TH CONGRESS
2D SESSION
H. R. 4038
To establish the National Commission on Reforming and Simplifying the
Federal Tax Code.
IN THE HOUSE OF REPRESENTATIVES
JUNE 11, 1998
Mr. BOSWELL introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To establish the National Commission on Reforming and
Simplifying the Federal Tax Code.
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 ‘‘National Commission
on Reforming and Simplifying the Federal Tax Code Act’’.
SEC. 2. ESTABLISHMENT.
There is established a commission to be known as the
‘‘National Commission on Reforming and Simplifying the
Federal Tax Code’’ (hereafter in this Act referred to as
the ‘‘Commission’’).
SEC. 3. DUTIES OF COMMISSION.
The Commission shall—
(1) conduct a study and investigation of the in-
ternal revenue laws of the United States; and
(2) make recommendations to reform and sim-
plify such laws.
SEC. 4. MEMBERSHIP.
(a) NUMBER AND APPOINTMENT.—The Commission
shall be composed of nine members, of whom—
(1) three members shall be appointed by the
President;
(2) two members shall be appointed by the
Speaker of the House of Representatives;
(3) one member shall be appointed by the mi-
nority leader of the House of Representatives;
(4) two members shall be appointed by the ma-
jority leader of the Senate; and
(5) one member shall be appointed by the mi-
nority leader of the Senate.
The members of the Commission shall consist of individ-
uals who are of recognized standing and distinction and
who possess a demonstrated capacity to discharge the du-
ties imposed on the Commission. At least one of the mem-
bers shall be appointed from individuals representing the
interests of small business employers, at least one of the
members shall be appointed from individuals representing
the interests of farmers, and at least one of the members
shall be appointed from individuals representing the inter-
ests of self-employed persons.
(b) POLITICAL AFFILIATION.—Not more than five
members appointed under subsection (a) may be of the
same political party.
(c) TERMS.—
(1) IN GENERAL.—Each member shall be ap-
pointed for the life of the Commission.
(2) VACANCIES.—Any member appointed to fill
a vacancy occurring before the expiration of the
term for which the member’s predecessor was ap-
pointed shall be appointed only for the remainder of
that term. A member may serve after the expiration
of that member’s term until a successor has taken
office. A vacancy in the Commission shall be filled
in the manner in which the original appointment was
made.
(d) COMPENSATION.—Members of the Commission
who are full-time officers or employees of the United
States or Members of Congress may not receive additional
pay, allowances, or benefits by reason of their service on
the Commission.
(e) TRAVEL EXPENSES.—Each member shall receive
travel expenses, including per diem in lieu of subsistence,
in accordance with sections 5702 and 5703 of title 5,
United States Code.
(f) QUORUM.—A quorum shall consist of five mem-
bers of the Commission, except that three members may
conduct a hearing under section 6.
(g) CHAIRMAN; VICE CHAIRMAN.—At the time of the
appointment—
(1) the Chairman of the Commission shall be
designated by the President; and
(2) the Vice Chairman of the Commission shall
be designated by the President in consultation with
the Speaker of the House of Representatives and the
majority leader of the Senate.
In the case of vacancy of the Chairmanship or Vice Chair-
manship, another member of the Commission shall be ap-
pointed under paragraph (1) or (2), as the case may be.
(h) MEETINGS.—The Commission shall meet at the
call of the Chairman or a majority of its members. Meet-
ings shall be held not less frequently than once in each
calendar month which begins after a majority of the au-
thorized membership of the Commission has first been ap-
pointed.
SEC. 5. DIRECTOR AND STAFF OF COMMISSION; EXPERTS
AND CONSULTANTS.
(a) EXECUTIVE DIRECTOR.—The Chairman shall ap-
point an executive director of the Commission. The execu-
tive director shall be paid the rate of basic pay for level
V of the Executive Schedule.
(b) STAFF.—With the approval of the Commission,
the executive director may appoint such personnel as the
executive director considers appropriate.
(c) APPLICABILITY OF CIVIL SERVICE LAWS.—The
staff of the Commission shall be appointed without regard
to the provisions of title 5, United States Code, governing
appointments in the competitive service, and shall be paid
without regard to the provisions of chapter 51 and sub-
chapter III of chapter 53 of such title (relating to classi-
fication and General Schedule pay rates).
(d) EXPERTS
AND CONSULTANTS.—With the ap-
proval of the Commission, the executive director may pro-
cure temporary and intermittent services under section
3109(b) of title 5, United States Code.
(e) PHYSICAL FACILITIES.—The Administrator of
General Services shall locate suitable office space for the
operation of the Commission. The facilities shall serve as
the headquarters of the Commission and shall include all
necessary equipment and incidentals required for the
proper functioning of the Commission.
(f) STAFF OF FEDERAL AGENCIES.—Upon request
of the Commission, the head of any Federal department
or agency may detail, on a reimbursable basis, any of the
personnel of that department or agency to the Commission
to assist it in carrying out its duties under this Act.
SEC. 6. POWERS OF COMMISSION.
(a) HEARINGS
AND SESSIONS.—The Commission
may, for the purpose of carrying out this Act, hold hear-
ings, sit and act at times and places, take testimony, and
receive evidence as the Commission considers appropriate.
The Commission may administer oaths or affirmations to
witnesses appearing before it.
(b) POWERS OF MEMBERS AND AGENTS.—Any mem-
ber or agent of the Commission may, if authorized by the
Commission, take any action which the Commission is au-
thorized to take by this section.
(c) OBTAINING OFFICIAL DATA.—
(1) IN GENERAL.—The Commission may secure
directly from any department or agency of the
United States information necessary to enable it to
carry out this Act. Upon request of the Chairman of
the Commission, the head of that department or
agency shall furnish that information to the Com-
mission.
(2) RESTRICTION ON DISCLOSURE OF RETURN
INFORMATION
TO
COMMISSION
MEMBERS.—No re-
turn, return information, or taxpayer return infor-
mation, as defined in section 6103(b) of the Internal
Revenue Code of 1986, may be disclosed to any
member of the Commission.
(d) MAILS.—The Commission may use the United
States mails in the same manner and under the same con-
ditions as other departments and agencies of the United
States.
(e) ADMINISTRATIVE SUPPORT SERVICES.—Upon
the request of the Commission, the Administrator of Gen-
eral Services shall provide to the Commission, on a reim-
bursable basis, the administrative support services nec-
essary for the Commission to carry out its responsibilities
under this Act.
(f) SUBPOENA POWER.—
(1) IN GENERAL.—The Commission may issue
subpoenas requiring the attendance and testimony of
witnesses and the production of any evidence relat-
ing to any matter which the Commission is empow-
ered to investigate by this Act. The attendance of
witnesses and the production of evidence may be re-
quired from any place within the United States at
any designated place of hearing within the United
States.
(2) FAILURE TO OBEY A SUBPOENA.—If a per-
son refuses to obey a subpoena issued under para-
graph (1), the Commission may apply to a United
States district court for an order requiring that per-
son to appear before the Commission to give testi-
mony, produce evidence, or both, relating to the
matter under investigation. The application may be
made within the judicial district where the hearing
is conducted or where that person is found, resides,
or transacts business. Any failure to obey the order
of the court may be punished by the court as civil
contempt.
(3) SERVICE OF SUBPOENAS.—The subpoenas
of the Commission shall be served in the manner
provided for subpoenas issued by a United States
district court under the Federal Rules of Civil Pro-
cedure for the United States district courts.
(4) SERVICE OF PROCESS.—All process of any
court to which application is made under paragraph
(2) may be served in the judicial district in which
the person required to be served resides or may be
found.
(g) IMMUNITY.—Except as provided in this sub-
section, a person may not be excused from testifying or
from producing evidence pursuant to a subpoena on the
ground that the testimony or evidence required by the sub-
poena may tend to incriminate or subject that person to
criminal prosecution. A person, after having claimed the
privilege against self-incrimination, may not be criminally
prosecuted by reason of any transaction, matter, or thing
which that person is compelled to testify about or produce
evidence relating to, except that the person may be pros-
ecuted for perjury committed during the testimony or
made in the evidence.
SEC. 7. REPORT.
The Commission shall transmit a report to the Presi-
dent and the Congress not later than one year after the
date on which all members of the Commission are first
appointed. Such report shall contain a detailed statement
of the findings and conclusions of the Commission, to-
gether with its recommendations for such legislation as the
Commission considers appropriate.
SEC. 8. TERMINATION.
The Commission shall terminate 30 days after sub-
mitting its report pursuant to section 7.
SEC. 9. AUTHORIZATION OF APPROPRIATIONS.
There are authorized to be appropriated such sums
as may be necessary to carry out this Act.
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