On the recordApril 2, 1998
if I might just explain the amendment. There are two major provisions to the amendment. One would say that until we are able to replace this Tax Code, we need to restructure and reform the IRS. Senator Roth has done a marvelous job in highlighting the abuses of the Internal Revenue Service. This puts us on record, in the sense of the Senate, that we should as expeditiously as possible provide taxpayer protections. The second major provision is that we should set a date certain in which this massive, incomprehensible Tax Code will be sunsetted, and we will have a replacement code written 6 months in advance of that. We give the sense of the Senate in those two respects. This chart in the Washington Post shows what we did in the Taxpayer Relief Act regarding one provision, IRA rules. We complicated it from this to this. The American taxpayer knows that. We need to simplify, we need to reform the IRS. And there is nothing irresponsible about setting a sunset date on sunsetting the existing Tax Code. We sunset the ISTEA bill, we sunset the higher education bill, we sunset the farm bill. But we just add to, and add to, and add to the Tax Code. We have elections. We have a process. We have hearings. We will have a responsible process by which we write a replacement code and the American people will come to a consensus. I ask your support for this second-degree amendment.
Source
govinfo.gov




