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H.R. 3620 105th Congress House

Gephardt 10 Percent Tax Act of 1998

Official title: To amend the Internal Revenue Code of 1986 to reduce individual income tax rates, simplify the tax code, eliminate the marriage penalty, provide for return-fre… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to reduce individual income tax rates, simplify the tax code, eliminate the marriage penalty, provide for return-free filing of income taxes, prohibit income tax rates from increasing without a national referendum, eliminate corporate welfare, and for other purposes.

Introduced: April 1, 1998 See on congress.gov
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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 7 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 7, 1998
Referred to the Subcommittee on Government Management, Information and Technology.
Apr 1, 1998
Referred to House Oversight
Apr 1, 1998
Referred to House Government Reform
Apr 1, 1998
Referred to House Rules
Apr 1, 1998
Referred to the Committee on Ways and Means, and in addition to the Committees on Rules, Government Reform and Oversight, and House Oversight, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Apr 1, 1998
Referred to House Ways and Means
Apr 1, 1998
Introduced in House
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 Latest action April 7, 1998

Referred to the Subcommittee on Government Management, Information and Technology.

 Plain-English summary Congressional Research Service

TABLE OF CONTENTS:

Title I: Reduction in Individual Income Taxes

Title II: Base Broadening

Title III: Corporate Subsidy Reform Commission

Title IV: National Referendum Required for Federal Income

Tax Rate Increases to Take Effect

Title V: Return-Free Filing

Gephardt 10 Percent Tax Act of 1998 - Title I: Reduction in Individual Income Taxes - Amends the Internal Revenue Code to: (1) reduce individual income tax rates; (2) reduce individual alternative minimum tax rates; (3) increase the standard deduction; (4) eliminate the marriage penalty; and (5) increase the personal exemption.

Title II: Base Broadening - Includes in gross income specified items which are currently excluded from gross income, including: (1) interest on State and local bonds; (2) specified employer provided fringe benefits; and (3) foreign earned income.

(Sec. 202) Repeals all itemized deductions except for deductions for mortgage interest, investment interest, and employment-related expenses. Repeals the dependent care credit and the elderly credit.

Title III: Corporate Subsidy Reform Commission - Establishes an independent commission (Corporate Subsidy Reform Commission) to examine Federal subsidies and make recommendations for terminating inequitable Federal subsidies. Defines the term "inequitable Federal subsidy" and sets forth provisions providing for: (1) the consideration of such subsidies before the Congress; and (2) any subsidy reduction shortfall.

Title IV: National Referendum Required for Federal Income Tax Rate Increases to Take Effect - Requires a national referendum to increase Federal income tax rates.

Title V: Return-Free Filing - Requires the development of a plan to implement a return-free Federal income tax system for the largest number of taxpayers possible.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 5
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APA
U.S. Congress. (2026). H.R. 3620: Gephardt 10 Percent Tax Act of 1998. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3620/
MLA
"H.R. 3620: Gephardt 10 Percent Tax Act of 1998." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3620/.
Bluebook (legal)
H.R. 3620, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3620/.
Markdown link
[H.R. 3620: Gephardt 10 Percent Tax Act of 1998](https://openamerica.io/bill/105-HR-3620/)
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