Truth in Taxation Act of 2021
Bill: H.R.3364 | Sponsor: Rep. Taylor, Van (R-TX)
Policy area: Congress

Summary:
Truth in Taxation Act of 2021
This bill requires any bill, resolution, or amendment that would increase or decrease federal taxes, fees, or similar amounts to include a description of this effect in its long title or heading. A measure's failure to comply results in a point of order that may be raised during the measure's consideration in the House of Representatives or the Senate, in accordance with specified procedures.

To prohibit the consideration of any bill, resolution, or amendment by 
Congress unless a statement regarding increases or decreases in Federal 
             taxes, fees, and similar amounts is included.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Truth in Taxation Act of 2021''.

SEC. 2. TRANSPARENCY OF CHANGES IN FEDERAL TAXES, FEES, AND SIMILAR 
              AMOUNTS.

    (a) In General.--Chapter 2 of title 1, United States Code, is 
amended by inserting after section 102 the following:
``Sec. 102a. Transparency of changes in Federal taxes, fees, and 
              similar amounts.
    ``(a) In General.--Each bill, resolution, or amendment that would 
result in an increase or decrease (or both) in Federal taxes, fees, or 
any similar amounts shall include in the long title of such bill or 
resolution, or the heading of such amendment, a statement that such 
bill, resolution, or amendment will result in each such increase or 
decrease (or both).
    ``(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 Senate.--
            ``(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.
                    ``(B) Procedures.--For a motion to waive a point of 
                order under subparagraph (A) as to a matter--
                            ``(i) a motion to table the point of order 
                        shall not be in order;
                            ``(ii) all motions to waive one or more 
                        points of order under this section as to the 
                        matter shall be debatable for a total of not 
                        more than 1 hour, equally divided between the 
                        Senator raising the point of order and the 
                        Senator moving to waive the point of order or 
                        their designees; and
                            ``(iii) a motion to waive the point of 
                        order shall not be amendable.
    ``(d) Disposition of Point of Order in the House of 
Representatives.--
            ``(1) In general.--If a Member of the House of 
        Representatives makes a point of order under this section, the 
        Chair shall put the question of consideration with respect to 
        the proposition of whether any statement made under subsection 
        (a) was adequate or, in the absence of such a statement, 
        whether a statement is required under subsection (a).
            ``(2) Consideration.--For a point of order under this 
        section made in the House of Representatives--
                    ``(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 Speaker of the 
                House of Representatives should first recognize an 
                opponent from the opposing party; and
                    ``(C) the disposition of the question of 
                consideration 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, respectively, and as such 
        they shall be considered as 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 
        extent 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. Transparency of changes in Federal taxes, fees, and similar 
                            amounts.''.
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