(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
States that Congress: (1) encourages and supports a national debate on fundamental reform of the Internal Revenue Code; (2) agrees with the most recent Economic Report of the President which identifies reducing complexity, improving economic incentives, and achieving fairness, as key objectives of Code reform; and (3) as part of this national debate, will begin hearings to examine the case for, and the possible options for, Code reform.