Statement of Administration Policy: H.R. 2337 - Taxpayer Bill of Rights 2

(House)
(Johnson (R) CT and five cosponsors)

The Administration supports House passage of H.R. 2337, but will seek Senate amendments to address certain concerns.

The Administration is dedicated to improving taxpayer services and protecting taxpayer rights, and H.R. 2337 is an important step toward these goals. The Administration has already implemented administratively more than one-third of the bill's proposals, and is continuing to work to imnrove the administration of the tax system.

The Administration has serious reservations about a small number of the bill's provisions and will seek to have them modified or deleted in the Senate. These provisions, while well intentioned, could undermine the fair and efficient operation of the tax system, result in increased litigation, and erode voluntary compliance with the revenue laws.

Pay-As-You-Go Scoring

H.R. 2337 would affect direct spending and receipts; therefore, it is subject to the "pay-as-you- go" requirement of the Omnibus Budget Reconciliation Act of 1990. OMB's scoring of this legislation is under development.