Plain Speaking and Tax Law

NOTE: This blog was written by Abe Carnow.

As you know, President Obama on September 27 signed the Small Business tax law, H.R. 5297. Right on the heels of his signature, the following news item appeared on BNA Daily Tax Real Time, on September 28, in the afternoon.

Senate Passes Amended Version of ‘Plain Writing’ Bill Affecting IRS Rules

The Senate passed legislation by unanimous consent late on September 27th that would require government agencies such as the Internal Revenue Service to draft all public documents in “plain writing.” The Plain Writing Act of 2010 (H.R. 946) would require IRS to provide tax forms in plain writing and would require federal agencies to draft documents explaining how to comply with federal guidelines in plain writing. House lawmakers passed the bill by a vote of 386-33 on March 17th and will need to vote again to send the amended bill to the president. The text of the bill is:

In the Senate of the United States, September 27, 2010.

Resolved, That the bill from the House of Representatives (H.R. 946) entitled ‘‘An Act to enhance citizen access to Government information and services by establishing that Government documents issued to the public must be written clearly, and for other purposes.’’, do pass with the following:

AMENDMENTS:

1. On page 2, line 17, strike relevant to and insert necessary for

3. On page 3, strike lines 5 through 9 and insert the following:

PLAIN WRITING—The term ‘‘plain writing’’ means writing that is clear, concise, well-organized, and follows other best practices appropriate to the subject or field and intended audience.

This idea is a fine one. But, I have a suggestion for Congress.

How about writing the tax law using plain writing, meaning writing that is clear, concise, well-organized, and follows other best practices appropriate to the subject or field and intended audience? What do you think?