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HR 3059 105th Congress House

Taxpayer Justice Act of 1997

Official title: To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty, to establish a commission to simplify the tax code, to require the Internal Reven… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to eliminate the marriage penalty, to establish a commission to simplify the tax code, to require the Internal Revenue Service to use alternative dispute resolution, and for other purposes.

Introduced: November 13, 1997 See on congress.gov
Taxation Administrative remediesAlternative dispute resolutionCongressCongressional reporting requirements
More subjectsShow fewer subjects
Department of the TreasuryFamiliesFederal advisory bodiesGovernment Operations and PoliticsIncome taxLawMarried peopleMediationPersonal income taxPresidential commissionsPublic meetingsTax administrationTax creditsTax deductionsTax ratesTax returnsTax simplificationTaxpayers
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 7, 1998
Sponsor introductory remarks on measure. (CR H2994-2995)
Nov 13, 1997
Introduced in House
Nov 13, 1997
Referred to the House Committee on Ways and Means.
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 Latest action May 7, 1998

Sponsor introductory remarks on measure. (CR H2994-2995)

 Plain-English summary Congressional Research Service

Taxpayer Justice Act of 1997 - Amends the Internal Revenue Code to permit a husband and wife to file a combined return with separate income tax rates.

Provides for: (1) a commission to study ways to simplify the U.S. income tax laws; (2) the use of mediation and alternative dispute resolution by the Internal Revenue Service (IRS); and (3) a Taxpayer Advisory Board composed of ordinary taxpayers to advise the IRS.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1
D
Davis, Danny K.
Illinois · Nov 13, 1997
LAMPSON, NICK
· Nov 13, 1997
SANDLIN, MAX
· Nov 13, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3059: Taxpayer Justice Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3059/
MLA
"H.R. 3059: Taxpayer Justice Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3059/.
Bluebook (legal)
H.R. 3059, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3059/.
Markdown link
[H.R. 3059: Taxpayer Justice Act of 1997](https://openamerica.io/bill/105-HR-3059/)
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