Truth in Taxation Act of 2021

I 117TH CONGRESS 1ST SESSION H. R. 3364 To prohibit the consideration of any bill, resolution, or amendment by Con- gress unless a statement regarding increases or decreases in Federal taxes, fees, and similar amounts is included. IN THE HOUSE OF REPRESENTATIVES MAY 20, 2021 Mr. TAYLOR (for himself and Mr. CORREA) introduced the following bill; which was referred to the Committee on the Judiciary, and in addition to the Committee on Rules, 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 A BILL To prohibit the consideration of any bill, resolution, or amendment by Congress unless a statement regarding increases or decreases in Federal taxes, fees, and similar amounts is included. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Truth in Taxation Act 4 of 2021’’. 5 VerDate Sep 11 2014 05:15 Jun 22, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3364.IH H3364 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 3364 IH SEC. 2. TRANSPARENCY OF CHANGES IN FEDERAL TAXES, 1 FEES, AND SIMILAR AMOUNTS. 2 (a) IN GENERAL.—Chapter 2 of title 1, United 3 States Code, is amended by inserting after section 102 the 4 following: 5 ‘‘§ 102a. Transparency of changes in Federal taxes, 6 fees, and similar amounts. 7 ‘‘(a) IN GENERAL.—Each bill, resolution, or amend- 8 ment that would result in an increase or decrease (or both) 9 in Federal taxes, fees, or any similar amounts shall include 10 in the long title of such bill or resolution, or the heading 11 of such amendment, a statement that such bill, resolution, 12 or amendment will result in each such increase or decrease 13 (or both). 14 ‘‘(b) FAILURE TO COMPLY.— 15 ‘‘(1) IN GENERAL.—A failure to comply with 16 subsection (a) shall give rise to a point of order in 17 either House of Congress, which may be raised by 18 any Senator during consideration in the Senate or 19 any Member of the House of Representatives during 20 consideration in the House of Representatives. 21 ‘‘(2) NONEXCLUSIVITY.—The availability of a 22 point of order under this section shall not affect the 23 availability of any other point of order. 24 ‘‘(c) DISPOSITION OF POINT OF ORDER IN THE SEN- 25 ATE.— 26 VerDate Sep 11 2014 05:15 Jun 22, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3364.IH H3364 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 3364 IH ‘‘(1) IN GENERAL.—Any Senator may raise a 1 point of order that any matter is not in order under 2 subsection (a). 3 ‘‘(2) WAIVER.— 4 ‘‘(A) IN GENERAL.—Any Senator may 5 move to waive a point of order raised under 6 paragraph (1) by an affirmative vote of three- 7 fifths of the Senators duly chosen and sworn. 8 ‘‘(B) PROCEDURES.—For a motion to 9 waive a point of order under subparagraph (A) 10 as to a matter— 11 ‘‘(i) a motion to table the point of 12 order shall not be in order; 13 ‘‘(ii) all motions to waive one or more 14 points of order under this section as to the 15 matter shall be debatable for a total of not 16 more than 1 hour, equally divided between 17 the Senator raising the point of order and 18 the Senator moving to waive the point of 19 order or their designees; and 20 ‘‘(iii) a motion to waive the point of 21 order shall not be amendable. 22 ‘‘(d) DISPOSITION OF POINT OF ORDER IN THE 23 HOUSE OF REPRESENTATIVES.— 24 VerDate Sep 11 2014 05:15 Jun 22, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H3364.IH H3364 kjohnson on DSK79L0C42PROD with BILLS 4 •HR 3364 IH ‘‘(1) IN GENERAL.—If a Member of the House 1 of Representatives makes a point of order under this 2 section, the Chair shall put the question of consider- 3 ation with respect to the proposition of whether any 4 statement made under subsection (a) was adequate 5 or, in the absence of such a statement, whether a 6 statement is required under subsection (a). 7 ‘‘(2) CONSIDERATION.—For a point of order 8 under this section made in the House of Representa- 9 tives— 10 ‘‘(A) the question of consideration shall be 11 debatable for 10 minutes, equally divided and 12 controlled by the Member making the point of 13 order and by an opponent, but shall otherwise 14 be decided without intervening motion except 15 one that the House of Representatives adjourn 16 or that the Committee of the Whole rise, as the 17 case may be; 18 ‘‘(B) in selecting the opponent, the Speak- 19 er of the House of Representatives should first 20 recognize an opponent from the opposing party; 21 and 22 ‘‘(C) the disposition of the question of con- 23 sideration with respect to a measure shall be 24 considered also to determine the question of 25 VerDate Sep 11 2014 05:15 Jun 22, 2021 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H3364.IH H3364 kjohnson on DSK79L0C42PROD with BILLS 5 •HR 3364 IH consideration under this section with respect to 1 an amendment made in order as original text. 2 ‘‘(e) RULEMAKING AUTHORITY.—The provisions of 3 this section are enacted by the Congress— 4 ‘‘(1) as an exercise of the rulemaking power of 5 the House of Representatives and the Senate, re- 6 spectively, and as such they shall be considered as 7 part of the rules of each House, respectively, or of 8 that House to which they specifically apply, and 9 such rules shall supersede other rules only to the ex- 10 tent that they are inconsistent therewith; and 11 ‘‘(2) with full recognition of the constitutional 12 right of either House to change such rules (so far 13 as relating to such House) at any time, in the same 14 manner, and to the same extent as in the case of 15 any other rule of such House.’’. 16 (b) CLERICAL AMENDMENT.—The table of sections 17 at the beginning of chapter 2 of title 1, United States 18 Code, is amended by inserting after the item relating to 19 section 102 the following new item: 20 ‘‘102a. Transparency of changes in Federal taxes, fees, and similar amounts.’’. Æ VerDate Sep 11 2014 05:15 Jun 22, 2021 Jkt 019200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\H3364.IH H3364 kjohnson on DSK79L0C42PROD with BILLS