H.R. 252House108th Congress (2003-2005)In Committee

Tax Refund Statute of Limitation Extension Act

Introduced January 8, 2003

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

January 8, 2003

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HouseIntro Referral

Introduced in House

January 8, 2003

HouseIntro Referral

Referred to the House Committee on Ways and Means.

January 8, 2003

Floor Debate

24 members

What members said about H.R. 252 on the floor

13 Republicans11 Democrats
Nick Smith
Rep. Nick SmithR-MI-7 · Jun 10, 2003

Mr. Speaker, I thank the gentleman for yielding me time. This an important discussion. Maybe it would be reasonable, Mr. Speaker, to start out trying to explain what is biotechnology? Gregor Mendel…

Bob Goodlatte
Rep. Bob GoodlatteR-VA-6 · Jun 10, 2003

Mr. Speaker, I thank the gentleman from Michigan for yielding me this time. Mr. Speaker, this is an important resolution and I hope all of the Members of the House will support it. Earlier this year,…

Dennis J. Kucinich
Rep. Dennis J. KucinichD-OH-10 · Jun 10, 2003

Mr. Speaker, I want to thank my colleague, the gentleman from Wisconsin (Mr. Kleczka), for his leadership on this matter to protect consumers in this country and also to protect the rights of…

J. Dennis Hastert
Rep. J. Dennis HastertR-IL-14 · Jun 10, 2003

Mr. Speaker, I rise in strong support of this resolution supporting the Administration's efforts in challenging the European Union's five-year moratorium on biotech products. As an original…

Frank R. Wolf
Rep. Frank R. WolfR-VA-10 · Jun 10, 2003

Mr. Speaker, I want to share in the comments of the gentleman from North Dakota (Mr. Pomeroy) and agree with him. Also, I would ask the Members that are thinking of voting against this, this boils…

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Bob Etheridge
Rep. Bob EtheridgeD-NC-2 · Jun 10, 2003

Mr. Speaker, I thank the gentleman for yielding me this time. Mr. Speaker, I rise today in support of the resolution and to state my support and urge House support for the administration and its…

Dave Camp
Rep. Dave CampR-MI-4 · Jun 10, 2003

Mr. Speaker, I move to suspend the rules and agree to the resolution (H. Res. 252) expressing the sense of the House of Representatives supporting the United States in its efforts within the World…

Doug Bereuter
Rep. Doug BereuterR-NE-1 · Jun 10, 2003

Mr. Speaker, I thank the gentleman for yielding me this time. I rise in strong support of H. Res. 252. I commend the gentleman from Missouri for introducing this important resolution. It is clear…

Jim Nussle
Rep. Jim NussleR-IA-1 · Jun 10, 2003

Mr. Speaker, I rise in support of House Resolution 252. This important resolution expresses the House of Representatives' supports for American efforts within the World Trade Organization (WTO) to…

Roy Blunt
Rep. Roy BluntR-MO-7 · Jun 10, 2003

Mr. Speaker, I thank the gentleman for yielding me time. Mr. Speaker, I rise today to thank the Committee on Ways and Means, the gentleman from California (Chairman Thomas) and the gentleman from…

Ron Kind
Rep. Ron KindD-WI-3 · Jun 10, 2003

Mr. Speaker, I rise in qualified support of this measure. I am a proponent of genetically modified (GM) food, and firmly believe that its continued implementation and use provides a number of…

Gerald D. Kleczka
Rep. Gerald D. KleczkaD-WI-4 · Jun 10, 2003

Mr. Speaker, I yield myself such time as I may consume. Earlier this year, the U.S. Trade Representative announced that the United States would file a World Trade Organization case against the…

Charles W. Stenholm
Rep. Charles W. StenholmD-TX-17 · Jun 10, 2003

Mr. Speaker, I rise in support of House Resolution 252. I feel compelled to remind all 280 million Americans once again that we are truly blessed in this country to have the most abundant food…

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Peter A. DeFazio
Rep. Peter A. DeFazioD-OR-4 · Jun 10, 2003

Mr. Speaker, this is an issue of sovereignty. The democratically elected governments of Europe have chosen, with tremendous support and urging by their own people, to urge more study and delay on the…

Sherrod Brown
Rep. Sherrod BrownD-OH-13 · Jun 10, 2003

Mr. Speaker, I thank my friend for yielding me time. Mr. Speaker, I rise in opposition to H. Res. 252. This bill is not about solving world hunger and it is not about promoting agriculture. What this…

John Shimkus
Rep. John ShimkusR-IL-19 · Jun 10, 2003

Mr. Speaker, I rise today as co-chairman of the House Biotechnology Caucus in strong support of House Resolution 252. Approvals for biotech commodities are critical to the future of biotechnology. By…

Ron Paul
Rep. Ron PaulR-TX-14 · Jun 10, 2003

Mr. Speaker, I rise in opposition to this measure not because I wish to either support or oppose genetically-modified products. Clearly the production and consumption of these products is a matter…

Dennis A. Cardoza
Rep. Dennis A. CardozaD-CA-18 · Jun 10, 2003

Mr. Speaker, I rise today in support of House Resolution 252 supporting the United States' effort to end the European Union's discriminatory trade practices regarding agriculture biotechnology.…

Tom Osborne
Rep. Tom OsborneR-NE-3 · Jun 10, 2003

Mr. Speaker, obviously, biotech is really important to the Midwest. Roughly 55 percent of the corn grown in Nebraska and a high percentage of the beans grown in Nebraska are biotech, and roughly $300…

Tim Ryan
Rep. Tim RyanD-OH-17 · Jun 10, 2003

Mr. Speaker, I thank the gentleman for yielding time to me. I would also like to thank the leadership of a colleague of mine, the gentleman from Ohio (Mr. Brown), who has been tremendous on this…

William M. Thomas
Rep. William M. ThomasR-CA-22 · Jun 10, 2003

Mr. Speaker, I thank the gentleman for yielding time to me. When I first came to this Congress, I was assigned to the Committee on Agriculture. It makes all kinds of sense. The district I represent…

Earl Blumenauer
Rep. Earl BlumenauerD-OR-3 · Jun 10, 2003

Mr. Speaker, I cautiously approach my colleagues' zealous concern about the European Union's long-standing moratorium on agriculture and biotech products. The World Trade Organization agreement does…

Earl Pomeroy
Rep. Earl PomeroyD-ND · Jun 10, 2003

Mr. Speaker, I thank the gentleman for yielding me this time; and with 1 minute, I will have to be brief. This really is not about biotech. It is about whether global agriculture trade will be…

Wally Herger
Rep. Wally HergerR-CA-2 · Jun 10, 2003

Mr. Speaker, on rollcall No. 256 I was unavoidably detained. Had I been present, I would have voted ``yea.''

Bill Text

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Introduced in HouseIssued January 8, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 252 Introduced in House (IH)]

108th CONGRESS
1st Session
H. R. 252

To amend the Internal Revenue Code of 1986 to extend the period for
filing for a credit or refund of individual income taxes to 7 years.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

January 8, 2003

Mr. Baker introduced the following bill; which was referred to the
Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to extend the period for
filing for a credit or refund of individual income taxes to 7 years.

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 Refund Statute of Limitation
Extension Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) Every individual taxpayer should receive a credit or
refund for the overpayment of Federal income taxes if the
taxpayer's claim for a credit or refund can be verified by the
Internal Revenue Service.
(2) In order to provide for more accurate and complete
individual income tax records, Congress should provide an
incentive to taxpayers that encourages the filing of amended
tax returns.

SEC. 3. EXTENSION OF PERIOD FOR FILING FOR CREDIT OR REFUND OF
INDIVIDUAL INCOME TAX.

(a) In General.--Subsection (a) of section 6511 of the Internal
Revenue Code of 1986 (relating to limitations on credit or refund) is
amended by adding at the end the following new sentence: ``For purposes
of applying this section with respect to tax imposed by subtitle A on
an individual--
``(1) the references to 2 years and to 3 years in the first
sentence, in subsection (b)(2), and in paragraphs (2) and (4)
of subsection (d) shall be applied by treating such references
as references to 7 years, and
``(2) the references to 3-year periods in subparagraphs (A)
and (B) of subsection (b)(2) and in paragraphs (2) and (4) of
subsection (d) shall be applied by treating such references as
references to the 7-year period from the time the return was
filed.''
(b) Effective Date.--The amendment made by subsection (a) shall
apply to taxes paid for taxable years ending after the date of the
enactment of this Act.
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