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HR 2718 105th Congress House

Taxpayer Relief and Protection Act of 1997

Official title: To amend the Internal Revenue Code of 1986 to reduce the rates of income tax paid by individual taxpayers, to eliminate the marriage penalty in the standard de… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to reduce the rates of income tax paid by individual taxpayers, to eliminate the marriage penalty in the standard deduction, and to change the filing date for individual tax returns to November 1.

Introduced: February 3, 1998 See on congress.gov
Taxation Capital gains taxFamiliesIncome taxMarried people
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Minimum taxPersonal income taxTax administrationTax cutsTax deductionsTax ratesTax returns
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 23, 1997
Referred to the House Committee on Ways and Means.
Oct 23, 1997
Introduced in House
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 Latest action October 23, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Taxpayer Relief and Protection Act of 1997 - Amends the Internal Revenue Code to: (1) reduce the individual income tax rates; (2) make the standard deduction on a joint return equal to twice the deduction of a single return; and (3) change the filing date for individual returns from April 15 to November 1.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 2
R
Crapo, Mike
Idaho · Mar 5, 1998
SMITH, NICK
· Feb 3, 1998
 R
Graham, Lindsey
South Carolina · Oct 23, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2718: Taxpayer Relief and Protection Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2718/
MLA
"H.R. 2718: Taxpayer Relief and Protection Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2718/.
Bluebook (legal)
H.R. 2718, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2718/.
Markdown link
[H.R. 2718: Taxpayer Relief and Protection Act of 1997](https://openamerica.io/bill/105-HR-2718/)
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