II. Explanation of the Bill
(Sec. 4001 of the Bill)
No specific provision.
Reasons for Change
Operations of the IRS computer systems are critical to the viability of the Federal tax
Explanation of Provision
The bill provides that it is the sense of the Congress that the IRS should place resolving the
century date change computing problems as a high priority. The bill also provides that the
Commissioner shall expeditiously submit a report to the Congress on the overall impact of the Bill
on the ability of the IRS to resolve the century date change computing problems and the provisions
of the Bill that will require significant amounts of computer programming changes prior to
December 31, 1999, in order to carry out the provisions. It is expected that this report will be
submitted within 14 days of the date of Committee action on the bill.
The provision is effective on the date of enactment.