S. 2436: A bill to amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.

110th Congress · introduced 2007-12-10 · Taxation · Latest: Became Public Law No: 110-176.

federal

Follow this bill, step by step

Where it came from: introduced 2007-12-10 · official record
Who proposed it: Sen. Baucus, Max [D-MT] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Became Public Law No: 110-176. (final step reached)
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

A bill to amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.

Plain summary

(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Amends Internal Revenue Code provisions relating to the term of the Commissioner of Internal Revenue to: (1) provide that the five-year terms for Commissioners began with the term that commenced on November 13, 1997; (2) require subsequent terms to begin on the day after the previous term expires; and (3) permit individuals appointed to complete the unexpired term of a Commissioner to be reappointed to subsequent five-year terms. Makes such amendments effective as of the enactment of the Internal Revenue Service Restructuring Reform Act of 1998 (i.e., July 22, 1998).

Congressional Research Service summary (Public Law), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

A bill to amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.

Source: Congressional Research Service summary (Public Law)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Baucus, Max [D-MT] · 1 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Chuck Grassley (R-IA)

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (1)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Public Law)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-110s2436.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/110/s>

Record fed-us-cong110-s2436 · catalog fed-us-congress-bills-cong110 · updated 2026-11-15 by psicol fed-bills-cong110