Skip to main content
HR 1661 108th Congress House

Taxpayer and Fairness Protection Act of 2003

Official title: To provide balanced taxpayer protections in tax administrations, including elimination of abusive tax strategies, simplification of the earned income tax credit, and taxpayer protections.

Introduced: April 29, 2003 See on congress.gov
Taxation AuctionsCivil Rights and Liberties, Minority IssuesCommerceConfidential communications
More subjectsShow fewer subjects
Corporate debtCorporate mergersCorporation taxesCrime and Law EnforcementDepartment of the TreasuryDirectoriesDividendsDue process of lawEarned income tax creditEnergyExcise taxFamiliesFederal employeesFinance and Financial SectorFishingForeign Trade and International FinanceForeign corporationsGovernment Operations and PoliticsGovernment contractorsIncome taxIndian landsInjunctionsInterestInvestmentsInvestorsJurisdictionLabor and EmploymentLawLegal feesLiensLimitation of actionsLoansLossesMarried peopleMinoritiesMisconduct in officePartnershipsProfitRight of privacySocial WelfareSports and RecreationStockholdersStocksTax administrationTax auditingTax courtsTax deductionsTax evasionTax exemptionTax penaltiesTax preparersTax refundsTax returnsTax sheltersTax-exempt organizationsTaxpayersTerrorismUnemployment insuranceUser chargesWelfare eligibility
Sign in to write a letter Sign in to watch
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Apr 8, 2003
Referred to the House Committee on Ways and Means.
Apr 8, 2003
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 8, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Taxpayer and Fairness Protection Act of 2003 - Amends the Internal Revenue Code to revise various abusive tax shelter provisions, including: (1) clarification of the economic substance doctrine; and (2) imposition of new, and revision of existing, tax shelter-related penalties.

Provides for the prevention of corporate expatriation to avoid U.S. income tax.

Revises provisions respecting: (1) the earned income tax credit; (2) specified penalties and interest, including estimated tax penalty and interest; (3) collection procedures; (4) Internal Revenue Service (IRS) employee misconduct; (5) Tax Court authority and jurisdiction; (6) family business; (6) suspension of tax-exempt status for terrorist organizations; (7) confidentiality and disclosure; and (8) IRS user fees.

Authorizes grants for low-income return preparation clinics.

Amends the Temporary Extended Unemployment Compensation Act of 2002 with respect to the applicability of Federal-State unemployment assistance agreements.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 9
All 9 Democratic 6
D
Meeks, Gregory W.
New York · May 20, 2003
FROST, MARTIN
· Apr 29, 2003
 D
Norton, Eleanor Holmes
District of Columbia · Apr 29, 2003
 D
Kaptur, Marcy
Ohio · Apr 10, 2003
 D
Larson, John B.
Connecticut · Apr 9, 2003
 D
Doggett, Lloyd
Texas · Apr 8, 2003
KLECZKA, GERALD
· Apr 8, 2003
 D
Neal, Richard E.
Massachusetts · Apr 8, 2003
SANDLIN, MAX
· Apr 8, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1661: Taxpayer and Fairness Protection Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1661/
MLA
"H.R. 1661: Taxpayer and Fairness Protection Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1661/.
Bluebook (legal)
H.R. 1661, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1661/.
Markdown link
[H.R. 1661: Taxpayer and Fairness Protection Act of 2003](https://openamerica.io/bill/108-HR-1661/)
Report a problem