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Taxpayer and Fairness Protection Act of 2003

Introduced: April 8, 2003 See on congress.gov
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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
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 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.

What's happening now April 8, 2003

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 6
D
Meeks, Gregory W.
New York · May 20, 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
 D
Neal, Richard E.
Massachusetts · 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/)
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