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HR 1926 108th Congress House

Intermediate Sanctions Compensatory Revenue Adjustment Act of 2003 (ISCRAA)

Official title: To amend the Internal Revenue Code of 1986 to apply an excise tax to excessive attorneys fees for legal judgments, settlements, or agreements that operate as a tax.

Introduced: May 21, 2003 See on congress.gov
Taxation AuditingBusiness recordsCivil actions and liabilityClass actions (Civil procedure)
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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
May 1, 2003
Referred to the House Committee on Ways and Means.
May 1, 2003
Introduced in House
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 Latest action May 1, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Intermediate Sanctions Compensatory Revenue Adjustment Act of 2003 (ISCRAA) - Amends the Internal Revenue Code to impose on the collecting attorney: (1) in each excess fee transaction a tax equal to five percent of such fee; and (2) in any case in which such tax is imposed and the excess fee involved is not corrected within the taxable period, a tax of 200 percent of the excess fee involved.

Defines: (1) collecting attorney; (2) excess fee transaction; and (3) taxable period.

Authorizes Tax Court declaratory judgments with respect to excise taxes on excess fee transactions.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Sessions, Pete
Texas · May 21, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1926: Intermediate Sanctions Compensatory Revenue Adjustment Act of 2003 (ISCRAA). 108th Congress. Open America. https://openamerica.io/bill/108-HR-1926/
MLA
"H.R. 1926: Intermediate Sanctions Compensatory Revenue Adjustment Act of 2003 (ISCRAA)." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1926/.
Bluebook (legal)
H.R. 1926, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1926/.
Markdown link
[H.R. 1926: Intermediate Sanctions Compensatory Revenue Adjustment Act of 2003 (ISCRAA)](https://openamerica.io/bill/108-HR-1926/)
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