S. 403Senate110th Congress (2007-2009)In Committee

A bill to amend the Internal Revenue Code of 1986 to provide that reimbursements for costs of using passenger automobiles for charitable and other organizations are excluded from gross income, and for other purposes.

Introduced January 26, 2007

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1238-1239)

January 26, 2007

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SenateIntro Referral

Introduced in Senate

January 26, 2007

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S1238)

January 26, 2007

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1238-1239)

January 26, 2007

Floor Debate

23 members

What members said about S. 403 on the floor

10 Republicans13 Democrats
John McCain
Sen. John McCainR-AZ · Jul 17, 2007

Reserving the right to object, Mr. President. Mr. President, if this were the first time that a 60-vote requirement were made, I would have some sympathy for the Senator from Illinois. I am having…

Carl Levin
Sen. Carl LevinD-MI · Jul 17, 2007

Mr. President, how much time remains? Mr. President, I yield myself 5 minutes. Mr. President, I think everybody in this body would like to leave Iraq better than we found it. That is not the current…

Joseph I. Lieberman
Sen. Joseph I. LiebermanD-CT · Jul 17, 2007

I thank the Chair I will yield to the Senator for the purpose of propounding a unanimous consent request but without yielding the floor. Mr. President, responding to the Senator from Georgia, I…

Robert Menendez
Sen. Robert MenendezD-NJ · Jul 17, 2007

Madam President, I rise in strong support of the Levin- Reed amendment. That is the amendment that, unlike the Iraq Study Group, has a date certain for changing and transitioning our mission and…

Lamar Alexander
Sen. Lamar AlexanderR-TN · Jul 17, 2007

Reserving the right to object, could we have the next Republican speaker be Senator Alexander? Mr. President, with this political stunt tonight, the Senate has reached the approximate level of the…

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Richard J. Durbin
Sen. Richard J. DurbinD-IL · Jul 17, 2007

Mr. President, I ask that the Chair notify me when I have spoken for 5 minutes. Mr. President, I thank the Senator from Texas for explaining his amendment. But when I hear him describe the Levin-Reed…

Jack Reed
Sen. Jack ReedD-RI · Jul 17, 2007

Mr. President, I thank the Senator for the kind words. And one of my first reactions was a bit of confusion. He referenced General Lamb, the British officer in Baghdad, expressing chagrin at the…

Chuck Hagel
Sen. Chuck HagelR-NE · Jul 17, 2007

Mr. President, I rise this afternoon to support the Levin- Reed amendment. As we know, Iraq is the most important issue facing our country today. The core challenge in Iraq is the cycle of violence,…

Harry Reid
Sen. Harry ReidD-NV · Jul 17, 2007

Mr. President, late this morning, I sent a letter to the distinguished minority leader, Senator Mitch McConnell. I addressed the letter ``Dear Mitch,'' and I will read the letter. There are no more…

Christopher S. Bond
Sen. Christopher S. BondR-MO · Jul 17, 2007

I object. Mr. President, I would comment that in the process of working out votes, the minority leader has offered to the majority leader to schedule votes on this and other amendments at an…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Jul 17, 2007

Mr. President, I welcome the debate on the U.S. role in Iraq, and I urge my colleagues to allow us to vote on the issue. I think each of us was elected to cast our votes and this is the most critical…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Jul 17, 2007

Mr. President, I sat here for the last hour or so and listened to the discussion, and what one concludes is that, once again, we are locked in a debate about the future of Iraq. I think many people…

Sherrod Brown
Sen. Sherrod BrownD-OH · Jul 17, 2007

I object. The informal order established was Senator Alexander, Senator Landrieu, Senator Lieberman, myself, then a Republican, and then Senator Menendez. I ask unanimous consent that be the order.…

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John Cornyn
Sen. John CornynR-TX · Jul 17, 2007

Mr. President, I yield myself 10 minutes. I rise to discuss my amendment which lays out the consequences of a failed state in Iraq. As every parent of a teenager knows, one of the things you have to…

John Warner
Sen. John WarnerR-VA · Jul 17, 2007

I object. I thank the Presiding Officer. Mr. President, I am given an opportunity now, which I have been looking forward to, to have a little colloquy with my long-time friend, Senator Levin, now…

Charles E. Schumer
Sen. Charles E. SchumerD-NY · Jul 17, 2007

Well, I thank the Chair, and this is a historic night. The Senate will stay in session all night to debate the war in Iraq, something we should be doing. Frankly, Mr. President, we should have done…

Kay Bailey Hutchison
Sen. Kay Bailey HutchisonR-TX · Jul 17, 2007

Mr. President, I object. I objected in a timely manner. Mr. President, I know you did not hear me. I do not wish to keep the Finance Committee from meeting, except that we are being held for a very…

Barbara Boxer
Sen. Barbara BoxerD-CA · Jul 17, 2007

Mr. President, we are the greatest country in the world, and that is why I ask unanimous consent that amendment No. 2088 be withdrawn and that at 7 p.m. today the Senate vote on the Levin-Reed…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Jul 17, 2007

Madam President, the war in Iraq is the greatest challenge facing our country. Unfortunately, the political debate in Washington has not been conducive to finding a solution, as political divisions…

Jim DeMint
Sen. Jim DeMintR-SC · Jul 17, 2007

Mr. President, you would never know it from our debate the last couple of weeks, but we are here to talk about the Defense authorization bill, this rather large bill that is at all of our desks. Much…

Mary L. Landrieu
Sen. Mary L. LandrieuD-LA · Jul 17, 2007

Mr. President, I see that many of my colleagues have come to the floor, so I will try to be brief in my remarks. But I would like to assure my good friend from Tennessee that this is not a stunt.…

Barbara A. Mikulski
Sen. Barbara A. MikulskiD-MD · Jul 17, 2007

Could I just offer an observation? We are not the minority, we are the majority. Yes. I am glad we got one of them. Maybe we can start a momentum here. Mr. President, I never thought I would see the…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Jan 26, 2007

Mr. President. I rise today with Senator Ensign to introduce legislation to ensure that Title I funds are directed towards instructional services to teach our Nation's neediest students. Title I…

Jim Bunning
Sen. Jim BunningR-KY · Jul 17, 2007

I object. Mr. President, I rise tonight to play my small part in this pointless political play put on by the Senate majority leader. It is an insult to the brave men and women in our Armed Forces and…

Bill Text

Latest available legislative text

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Latest
Introduced in SenateIssued January 26, 2007

II

110th CONGRESS

1st Session

S. 403

IN THE SENATE OF THE UNITED STATES

January 26, 2007

Mr. Feingold introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide that reimbursements for costs of using passenger automobiles for charitable and other organizations are excluded from gross income, and for other purposes.

1.

Mileage reimbursements to charitable volunteers excluded from gross income

(a)

In general

Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139A the following new section:

139B.

Mileage reimbursements to charitable volunteers

(a)

In general

Gross income of an individual does not include amounts received, from an organization described in section 170(c), as reimbursement of operating expenses with respect to use of a passenger automobile for the benefit of such organization. The preceding sentence shall apply only to the extent that such reimbursement would be deductible under this chapter if section 274(d) were applied—

(1)

by using the standard business mileage rate established under such section, and

(2)

as if the individual were an employee of an organization not described in section 170(c).

(b)

No double benefit

Subsection (a) shall not apply with respect to any expenses if the individual claims a deduction or credit for such expenses under any other provision of this title.

(c)

Exemption from reporting requirements

Section 6041 shall not apply with respect to reimbursements excluded from income under subsection (a).

.

(b)

Clerical amendment

The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139A and inserting the following new item:

Sec. 139B. Reimbursement for use of passenger automobile for charity.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

2.

Increase in criminal monetary penalty limitation for the underpayment or overpayment of tax due to fraud

(a)

In general

Section 7206 of the Internal Revenue Code of 1986 (relating to fraud and false statements) is amended—

(1)

by striking Any person who— and inserting (a) In General.—Any person who—, and

(2)

by adding at the end the following new subsection:

(b)

Increase in monetary limitation for underpayment or overpayment of tax due to fraud

If any portion of any underpayment (as defined in section 6664(a)) or overpayment (as defined in section 6401(a)) of tax required to be shown on a return is attributable to fraudulent action described in subsection (a), the applicable dollar amount under subsection (a) shall in no event be less than an amount equal to such portion. A rule similar to the rule under section 6663(b) shall apply for purposes of determining the portion so attributable.

.

(b)

Increase in penalties

(1)

Attempt to evade or defeat tax

Section 7201 of the Internal Revenue Code of 1986 is amended—

(A)

by striking $100,000 and inserting $250,000,

(B)

by striking $500,000 and inserting $1,000,000, and

(C)

by striking 5 years and inserting 10 years.

(2)

Willful failure to file return, supply information, or pay tax

Section 7203 of such Code is amended—

(A)

in the first sentence—

(i)

by striking misdemeanor and inserting felony, and

(ii)

by striking 1 year and inserting 10 years, and

(B)

by striking the third sentence.

(3)

Fraud and false statements

Section 7206(a) of such Code (as redesignated by subsection (a)) is amended—

(A)

by striking $100,000 and inserting $250,000,

(B)

by striking $500,000 and inserting $1,000,000, and

(C)

by striking 3 years and inserting 5 years.

(c)

Effective date

The amendments made by this section shall apply to underpayments and overpayments attributable to actions occurring after the date of the enactment of this Act.