House Bill 5446
115th Congress(2017-2018)
To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.
Active
Passed House on Apr 17, 2018
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
5446
Congress
115
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
checkPassed on April 17, 2018
Status
Passed
Type
Voice Vote
Voice Vote
A vote in which the presiding officer states the question, then asks those in favor and against to say "Yea" or "Nay," respectively, and announces the result according to his or her judgment. The names or numbers of senators voting on each side are not recorded.
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H3366)
Summary
This bill amends the Internal Revenue Code to limit the authority of the Internal Revenue Service (IRS) to immediately sell certain seized property. The IRS may continue to immediately sell seized property that is liable to perish (e.g., food, but not clothing or equipment) after the owner is given an opportunity to pay the appraised value of the property or post a bond to ensure payment. The IRS may no longer immediately sell seized property merely if it is liable to become greatly reduced in price or cannot be kept without great expense.
April 10, 2018
04/18/2018
Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.
04/17/2018
Motion to reconsider laid on the table Agreed to without objection.
04/17/2018
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3366)
04/17/2018
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H3366)
04/17/2018
DEBATE - The House proceeded with forty minutes of debate on H.R. 5446.
04/17/2018
Considered under suspension of the rules. (consideration: CR H3366-3367)
04/17/2018
Ms. Jenkins (KS) moved to suspend the rules and pass the bill, as amended.
04/11/2018
Ordered to be Reported (Amended) by Voice Vote.
04/11/2018
Committee Consideration and Mark-up Session Held.
04/10/2018
Referred to the House Committee on Ways and Means.
04/10/2018
Introduced in House
Public Record
Record Updated
Jan 11, 2023 1:39:54 PM