On the recordOctober 30, 2013
I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 1620 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tax Transparency Act of 2013''. SEC. 2. TAX EFFECT TRANSPARENCY. (a) In General.--Chapter 2 of title 1, United States Code, is amended by inserting after section 102 the following: ``Sec. 102a. Tax effect transparency ``(a) In General.--Each Act of Congress, bill, resolution, conference report thereon, or amendment there to, that modifies Federal tax law shall contain a statement describing the general effect of the modification on Federal tax law. ``(b) Failure to Comply.-- ``(1) In general.--A failure to comply with subsection (a) shall give rise to a point of order in either House of Congress, which may be raised by any Senator during consideration in the Senate or any Member of the House of Representatives during consideration in the House of Representatives. ``(2) Nonexclusivity.--The availability of a point of order under this section shall not affect the availability of any other point of order. ``(c) Disposition of Point of Order in the Senate.-- ``(1) In general.--Any Senator may raise a point of order that any matter is not in order under subsection (a).…
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