Rand Paul and Tom Coburn gum up online sales tax bill with "procedurally treacherous amendments"Submitted by ron_paul_is_awesome on Wed, 04/24/2013 - 22:46
Coburn, Paul Try to Gum Up Online Sales Tax Bill
By Niels Lesniewski
Roll Call Staff
April 24, 2013, 5:57 p.m.
Senators backing a bill to promote collection of sales taxes for online purchases may have to work around procedurally treacherous amendments.
A handful of amendments drafted by GOP Sens. Tom Coburn of Oklahoma and Rand Paul of Kentucky to the online sales tax collection bill would have the effect of killing the entire legislation should it ever reach the House. While the underlying measure doesn’t actually affect federal income taxes, the amendments do change the tax code. Such measures must begin in the House to avoid running afoul of the Constitution’s origination clause.
The underlying bill would not run into the “blue slip” problem, because it steers clear of federal tax changes.
However, Coburn has an amendment that would bar professional sports leagues from qualifying for tax-exempt status in the federal tax code. Coburn has criticized professional sports tax exemptions for the NFL, NHL and PGA Tour as a part of his annual “wastebook” of government spending. Coburn includes targeted tax provisions in that report.
Paul’s tax amendments take a different tack from Coburn’s. One would repeal the federal estate tax, while another would set a lower federal corporate tax rate than in current law.