[19980706]97-984E_重组国税局：第105届国会两大法案之比较.pdf

U.S. Congress. Report of the National Commission to Restructure the Internal Revenue1Service. A Vision for a New IRS. Washington, DC. June 25, 1997.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS Web97-984 EUpdated July 6, 1998Restructuring the Internal Revenue Service: AComparison of Two Major Bills in the 105thCongressSylvia MorrisonSpecialist in Tax PolicyEconomics DivisionSummaryIn the 105 Congress, the Senate and the House passed broadly similar versions ofthH.R. 2676, a bill that would restructure the Internal Revenue Service. The House passedits proposal on November 5, 1997; the Senate approved its version of the bill May 7,1998. On June 24, a Conference Committee reported its version of the bill; theConference version added a reduction in the holding period for favorable capital gainstreatment from 18 months to 1 year. The House approved the Conference bill on June25.The legislation stems from the 1997 report of the National Commission toRestructure the IRS. It creates an Oversight Board with private sector members as well1as government officials; it directs the IRS to undertake organizational changes; itprovides new pro