[House Report 112-356]
[From the U.S. Government Publishing Office]
112th Congress Report
HOUSE OF REPRESENTATIVES
1st Session 112-356
_______________________________________________________________________
Union Calendar No. 241
REPORT ON THE LEGISLATIVE AND
OVERSIGHT ACTIVITIES
of the
COMMITTEE ON WAYS AND MEANS
during the
112TH CONGRESS
December 30, 2011.--Committed to the Committee of the Whole House on
the State of the Union and ordered to be printed
COMMITTEE ON WAYS AND MEANS
DAVE CAMP, Michigan, Chairman
WALLY HERGER, California SANDER M. LEVIN, Michigan
SAM JOHNSON, Texas CHARLES B. RANGEL, New York
KEVIN BRADY, Texas FORTNEY PETE STARK, California
PAUL RYAN, Wisconsin JIM McDERMOTT, Washington
DEVIN NUNES, California JOHN LEWIS, Georgia
PAT TIBERI, Ohio RICHARD NEAL, Massachusetts
GEOFF DAVIS, Kentucky XAVIER BECERRA, California
DAVE REICHERT, Washington LLOYD DOGGETT, Texas
CHARLES BOUSTANY, Louisiana MIKE THOMPSON, California
PETER ROSKAM, Illinois JOHN B. LARSON, Connecticut
JIM GERLACH, Pennsylvania EARL BLUMENAUER, Oregon
TOM PRICE, Georgia RON KIND, Wisconsin
VERN BUCHANAN, Florida BILL PASCRELL, New Jersey
ADRIAN SMITH, Nebraska SHELLEY BERKLEY, Nevada
AARON SCHOCK, Illinois JOSEPH CROWLEY, New York
LYNN JENKINS, Kansas
ERIK PAULSEN, Minnesota
KENNY MARCHANT, Texas
RICK BERG, North Dakota
DIANE BLACK, Tennessee
TOM REED, New York
LETTER OF TRANSMITTAL
----------
U.S. House of Representatives,
Committee on Ways and Means,
Washington, DC, December 30, 2011.
Hon. Karen Haas,
Office of the Clerk, House of Representatives,
Washington, DC.
Dear Ms. Haas: I am herewith transmitting, pursuant to
House Rule XI, clause 1(d), the report of the Committee on Ways
and Means on its legislative and oversight activities during
the 112th Congress (January 5, 2011-November 30, 2011).
Sincerely,
Dave Camp,
Chairman.
C O N T E N T S
----------
Page
Transmittal Letter............................................... III
Foreword......................................................... VII
I. Legislative Activity Review.......................................1
A. Legislative Review of Tax, Trust Fund, and Pension
Issues................................................. 1
B. Legislative Review of Trade Issues.................... 16
C. Legislative Review of Health Issues................... 23
D. Legislative Review of Human Resources Issues.......... 27
E. Legislative Review of Social Security Issues.......... 31
F. Legislative Review of Debt Issues..................... 32
G. Legislative Review of Multi-Jurisdictional Issues..... 33
II. Oversight Activity Review........................................33
A. Oversight Agenda...................................... 33
B. Actions Taken and Recommendations Made With Respect To
Oversight Plan......................................... 38
C. Oversight Letters Issued by the Committee on Ways &
Means.................................................. 58
III.Selected Regulations, Orders, Actions, and Procedures of Concern
Through November 30, 2011........................................62
Appendix I. Jurisdiction of the Committee on Ways and Means...... 67
Appendix II. Historical Note..................................... 88
Appendix III. Statistical Review of the Activities of the
Committee on Ways and Means.................................... 94
Appendix IV. Chairmen of the Committee on Ways and Means and
Member- ship of the Committee from the 1st through the 112th
Congresses..................................................... 98
FOREWORD
Clause 1(d) of Rule XI of the Rules of the House, regarding
the Rules of procedure for committees, contains a requirement
that each committee prepare a report summarizing its
activities. The 112th Congress amended the Rules of the House
increasing the frequency of reports from annually to
semiannually. The 104th Congress added subsections on
legislative and oversight activities, including a summary
comparison of oversight plans and eventual recommendations and
actions. The full text of the amended Rule follows:
(d)(1) Not later than the 30th day after June 1 and
December 1, a committee shall submit to the House a semiannual
report on the activities of that committee.
(2) Such report shall include--
(A) separate sections summarizing the legislative and
oversight activities of that committee under this Rule
and Rule X during the applicable period;
(B) in the case of the first such report, a summary
of the oversight plans submitted by the committee under
clause 2(d) of Rule X;
(C) a summary of the actions taken and
recommendations made with respect to the oversight
plans specified in subdivision (B);
(D) a summary of any additional oversight activities
undertaken by that committee and any recommendations
made or actions taken thereon; and
(E) a delineation of any hearings held pursuant to
clauses 2(n), (o), or (p) of this Rule.
(3) After an adjournment sine die of a regular session of a
Congress, or after December 15, whichever occurs first, the
chair of a committee may file the second or fourth semiannual
report described in subparagraph (1) with the Clerk at any time
and without approval of the committee, provided that--
(A) a copy of the report has been available to each
member of the committee for at least seven calendar
days; and
(B) the report includes any supplemental, minority,
or additional views submitted by a member of the
committee.
The jurisdiction of the Committee on Ways and Means during
the 112th Congress is provided in Rule X, clause 1(t), as
follows:
(t) Committee on Ways and Means.
(1) Customs revenue, collection districts, and ports
of entry and delivery.
(2) Reciprocal trade agreements.
(3) Revenue measures generally.
(4) Revenue measures relating to insular possessions.
(5) Bonded debt of the United States, subject to the
last sentence of clause 4(f).
(6) Deposit of public monies.
(7) Transportation of dutiable goods.
(8) Tax exempt foundations and charitable trusts.
(9) National social security (except health care and
facilities programs that are supported from general
revenues as opposed to payroll deductions and except
work incentive programs).
The general oversight responsibilities of the committee are
set forth in clause 2 of Rule X. The 104th Congress also added
the requirement in clause 2 of Rule X that each standing
committee submit its oversight plans for each Congress. The
text of the Rule, in pertinent part, follows:
2. (a) The various standing committees shall have general
oversight responsibilities as provided in paragraph (b) in
order to assist the House in--
(1) its analysis, appraisal, and evaluation of--
(A) the application, administration,
execution, and effectiveness of Federal laws;
and
(B) conditions and circumstances that may
indicate the necessity or desirability of
enacting new or additional legislation; and
(2) its formulation, consideration, and enactment of
changes in Federal laws, and of such additional
legislation as may be necessary or appropriate.
(b)(1) In order to determine whether laws and programs
addressing subjects within the jurisdiction of a committee are
being implemented and carried out in accordance with the intent
of Congress and whether they should be continued, curtailed, or
eliminated, each standing committee (other than the Committee
on Appropriations) shall review and study on a continuing
basis--
(A) the application, administration, execution, and
effectiveness of laws and programs addressing subjects
within its jurisdiction;
(B) the organization and operation of Federal
agencies and entities having responsibilities for the
administration and execution of laws and programs
addressing subjects within its jurisdiction;
(C) any conditions or circumstances that may indicate
the necessity or desirability of enacting new or
additional legislation addressing subjects within its
jurisdiction (whether or not a bill or resolution has
been introduced with respect thereto); and
(D) future research and forecasting on subjects
within its jurisdiction. (2) Each committee to which
subparagraph (1) applies having more than 20 members
shall establish an oversight subcommittee, or require
its subcommittees to conduct oversight in their
respective jurisdictions, to assist in carrying out its
responsibilities under this clause. The establishment
of an oversight subcommittee does not limit the
responsibility of a subcommittee with legislative
jurisdiction in carrying out its oversight
responsibilities.
(c) Each standing committee shall review and study on a
continuing basis the impact or probable impact of tax policies
affecting subjects within its jurisdiction as described in
clauses 1 and 3.
(d)(1) Not later than February 15 of the first session of a
Congress, each standing committee shall, in a meeting that is
open to the public and with a quorum present, adopt its
oversight plan for that Congress. Such plan shall be submitted
simultaneously to the Committee on Oversight and Government
Reform and to the Committee on House Administration. In
developing its plan each committee shall, to the maximum extent
feasible--
(A) consult with other committees that have
jurisdiction over the same or related laws, programs,
or agencies within its jurisdiction with the objective
of ensuring maximum coordination and cooperation among
committees when conducting reviews of such laws,
programs, or agencies and include in its plan an
explanation of steps that have been or will be taken to
ensure such coordination and cooperation;
(B) review specific problems with Federal Rules,
regulations, statutes, and court decisions that are
ambiguous, arbitrary, or nonsensical, or that impose
severe financial burdens on individuals;
(C) give priority consideration to including in its
plan the review of those laws, programs, or agencies
operating under permanent budget authority or permanent
statutory authority;
(D) have a view toward ensuring that all significant
laws, programs, or agencies within its jurisdiction are
subject to review every 10 years;
(E) have a view toward insuring against duplication
of Federal programs; and
(F) include proposals to cut or eliminate programs,
including mandatory spending programs, that are
inefficient, duplicative, outdated, or more
appropriately administered by State or local
governments.
Pursuant to H. Res. 72, for the first session of the 112th
Congress, the Committee is required to identify any oversight
or legislative activity conducted in support of, or as a result
of, its ``inventory and review of existing, pending, and
proposed regulations, orders, and other administrative actions
or procedures by agencies of the Federal government'' within
its jurisdiction. The full text of the Resolution follows:
Resolved, That each standing committee designated in
section 3 of this resolution shall inventory and review
existing, pending, and proposed regulations, orders, and other
administrative actions or procedures by agencies of the Federal
Government within such committee's jurisdiction. In completing
such inventory and review, each committee shall consider the
matters described in section 2. Each committee shall conduct
such hearings and other oversight activities as it deems
necessary in support of the inventory and review, and shall
identify in any report filed pursuant to clause 1(d) of Rule XI
for the first session of the 11th Congress any oversight or
legislative activity conducted in support of, or as a result
of, such inventory and review.
SEC. 2. MATTERS FOR CONSIDERATION.
In completing the review and inventory described in the
first section of this resolution, each committee shall identify
regulations, executive and agency orders, and other
administrative actions or procedures that
(1) impede private-sector job creation;
(2) discourage innovation and entrepreneurial
activity;
(3) hurt economic growth and investment;
(4) harm the Nation's global competitiveness;
(5) limit access to credit and capital;
(6) fail to utilize or apply accurate cost-benefit
analyses;
(7) create additional economic uncertainty;
(8) are promulgated in such a way as to limit
transparency and the opportunity for public comment,
particularly by affected parties;
(9) lack specific statutory authorization;
(10) undermine labor-management relations;
(11) result in large-scale unfunded mandates on
employers without due cause;
(12) impose undue paperwork and cost burdens on small
businesses; or
(13) prevent the United States from becoming less
dependent on foreign energy sources.
SEC. 3. COMMITTEES.
The committees referred to in the first section of this
resolution are as follows:
(1) The Committee on Agriculture.
(2) The Committee on Education and the Workforce.
(3) The Committee on Energy and Commerce.
(4) The Committee on Financial Services.
(5) The Committee on the Judiciary.
(6) The Committee on Natural Resources.
(7) The Committee on Oversight and Government Reform.
(8) The Committee on Small Business.
(9) The Committee on Transportation and
Infrastructure.
(10) The Committee on Ways and Means.
To carry out its work during the 112th Congress, the
Committee on Ways and Means had six standing Subcommittees, as
follows:
Subcommittee on Trade;
Subcommittee on Oversight;
Subcommittee on Health;
Subcommittee on Social Security;
Subcommittee on Human Resources; and
Subcommittee on Select Revenue Measures.
The membership of the six Subcommittees of the Committee on
Ways and Means in the 112th Congress is as follows:
Subcommittee on Trade
KEVIN BRADY, Texas, Chairman
GEOFF DAVIS, Kentucky JIM McDERMOTT, Washington
DAVE REICHERT, Washington RICHARD E. NEAL, Massachusetts
WALLY HERGER, California LLOYD DOGGETT, Texas
DEVIN NUNES, California JOSEPH CROWLEY, New York
VERN BUCHANAN, Florida JOHN B. LARSON, Connecticut
ADRIAN SMITH, Nebraska
AARON SCHOCK, Illinois
LYNN JENKINS, Kansas
Subcommittee on Social Security
SAM JOHNSON, Texas, Chairman
KEVIN BRADY, Texas XAVIER BECERRA, California
PAT TIBERI, Ohio LLOYD DOGGETT, Texas
AARON SCHOCK, Illinois SHELLEY BERKLEY, Nevada
RICK BERG, North Dakota FORTNEY PETE STARK, California
ADRIAN SMITH, Nebraska
KENNY MARCHANT, Texas
Subcommittee on Oversight
CHARLES BOUSTANY, Louisiana, Chairman
DIANE BLACK, Tennessee JOHN LEWIS, Georgia
AARON SCHOCK, Illinois XAVIER BECERRA, California
LYNN JENKINS, Kansas RON KIND, Wisconsin
KENNY MARCHANT, Texas JIM McDERMOTT, Washington
TOM REED, New York
ERIK PAULSEN, Minnesota
Subcommittee on Health
WALLY HERGER, California, Chairman
SAM JOHNSON, Texas FORTNEY PETE STARK, California
PAUL RYAN, Wisconsin MIKE THOMPSON, California
DEVIN NUNES, California RON KIND, Wisconsin
DAVE REICHERT, Washington EARL BLUMENAUER, Oregon
PETER ROSKAM, Illinois BILL PASCRELL, Jr., New Jersey
JIM GERLACH, Pennsylvania
TOM PRICE, Georgia
VERN BUCHANAN, Florida
Subcommittee on Human Resources
GEOFF DAVIS, Kentucky, Chairman
ERIK PAULSEN, Minnesota LLOYD DOGGETT, Texas
RICK BERG, North Dakota JIM McDERMOTT, Washington
TOM REED, New York JOHN LEWIS, Georgia
TOM PRICE, Georgia JOSEPH CROWLEY, New York
DIANE BLACK, Tennessee
CHARLES BOUSTANY, Louisiana
Subcommittee on Select Revenue Measures
PAT TIBERI, Ohio, Chairman
PETER ROSKAM, Illinois RICHARD E. NEAL, Massachusetts
ERIK PAULSEN, Minnesota MIKE THOMPSON, California
RICK BERG, North Dakota JOHN B. LARSON, Connecticut
CHARLES BOUSTANY, Louisiana SHELLEY BERKLEY, Nevada
KENNY MARCHANT, Texas
JIM GERLACH, Pennsylvania
----------
\1\Rep. Charles Rangel, NY will serve as an ex officio member sitting
on all of the subcommittees without voting rights in the 112th
Congress.
The Committee on Ways and Means submits its report on its
legislative and oversight activities for the 112th Congress
pursuant to the above stated provisions of the Rules of the
House. Section I of the report describes the Committee's
legislative activities, divided into six sections as follows:
Legislative Review of Tax, Trust Fund, and Pension Issues;
Legislative Review of Trade Issues; Legislative Review of
Health Issues; Legislative Review of Social Security Issues;
Legislative Review of Human Resources Issues; and Legislative
Review of Debt Issues.
Section II of the report describes the Committee's
oversight activities. It includes a copy of the Committee's
Oversight Agenda, adopted on February 15, 2011, along with a
description of actions taken and recommendations made with
respect to the oversight plan. The report then discusses
additional Committee oversight activities, and any
recommendations or actions taken as a result.
Section III details the Committee's activities pursuant to
H. Res. 72.
Finally, the report includes four appendices with Committee
information. Appendix I is an expanded discussion of the
Jurisdiction of the Committee on Ways and Means along with a
revised listing and explanation of blue slip resolutions and
points of order under House Rule XXI 5(a). Appendix II is a
brief Historical Note on the origins of the Committee; Appendix
III is a Statistical Review of the Activities of the Committee
on Ways and Means; and Appendix IV is a listing of the Chairmen
and Membership of the Committee from the 1st-112th Congresses.
Union Calendar No. 241
112th Congress Report
HOUSE OF REPRESENTATIVES
1st Session 112-356
======================================================================
REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES OF THE COMMITTEE ON
WAYS AND MEANS DURING THE ONE HUNDRED TWELFTH CONGRESS
_______
December 30, 2011.--Committed to the Committee of the Whole House on
the State of the Union and ordered to be printed
_______
Mr. Camp, from the Committee on Ways and Means,
submitted the following
R E P O R T
I. LEGISLATIVE ACTIVITY REVIEW
A. Legislative Review of Tax, Trust Fund, and Pension Issues
1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS,
FIRST SESSION (JANUARY 5, 2011 TO NOVEMBER 30, 2011)
a. Surface Transportation Extension Act of 2011 (P.L. 112-5)
On February 11, 2011, Transportation and Infrastructure
Committee Chairman John Mica and four cosponsors--
Representative Peter DeFazio, Representative John Duncan, Jr.,
Representative Richard Hanna, and Representative Nick Rahall,
II--introduced H.R. 662, the ``Surface Transportation Extension
Act of 2011.'' On February 28, 2011 and March 1, 2011, Chairman
Camp and Chairman Mica exchanged letters acknowledging the
jurisdiction of the Ways and Means Committee on the bill's tax-
related provisions. On March 2, 2011, the House passed the
bill, as amended, under a Rule by a vote of 421-4. On March 3,
2011, the Senate passed the bill without amendment by voice
vote. On March 4, 2011, the President signed the bill into law.
H.R. 662 extended through September 30, 2011 the
authorization of various surface transportation programs under
the jurisdiction of the Transportation and Infrastructure
Committee. The tax-related provisions of H.R. 662 extended
through September 30, 2011 the Internal Revenue Code's
expenditure authority for the Highway Trust Fund Highway and
Mass Transit accounts and the Sport Fish Restoration and
Boating Trust Fund.
b. Airport and Airway Extension Act of 2011 (P.L. 112-7)
On March 15, 2011, Transportation and Infrastructure
Committee Chairman John Mica and four cosponsors--Chairman
Camp, Representative Jerry Costello, Representative Thomas
Petri, and Representative Nick Rahall, II--introduced H.R.
1079, the ``Airport and Airway Extension Act of 2011.'' On
March 22, 2011 and March 23, 2011, Chairman Camp and Chairman
Mica exchanged letters acknowledging the jurisdiction of the
Ways and Means Committee on the bill's tax-related provisions.
Those letters noted that the Ways and Means Committee had, on
March 16, 2011, ordered favorably reported legislation (H.R.
1034) similar to the tax-related provisions of H.R. 1079. For
additional information on H.R. 1034, see section 2g. On March
29, 2011, the House passed H.R. 1079 under suspension of the
Rules by voice vote. On March 29, 2011, the Senate passed the
bill without amendment by unanimous consent. On March 31, 2011,
the President signed the bill into law.
H.R. 1079 extended through May 31, 2011 the authorization
of various airport and airway programs under the jurisdiction
of the Transportation and Infrastructure Committee. The tax-
related provisions of H.R. 1079 extended through May 31, 2011
the Internal Revenue Code's expenditure authority for the
Airport and Airway Trust Fund and the excise taxes that support
the Airport and Airway Trust Fund.
c. Comprehensive 1099 Taxpayer Protection and Repayment of Exchange
Subsidy Overpayments Act of 2011 (P.L. 112-9)
On January 12, 2011, House Administration Committee
Chairman Dan Lungren and 245 cosponsors introduced H.R. 4, the
``Small Business Paperwork Mandate Elimination Act of 2011.''
On February 17, 2011, the Committee marked up the bill and
ordered it favorably reported without amendment by voice vote
(H. Rept. 112-15). At the request of Chairman Camp in a letter
submitted to the Rules Committee on February 28, 2011, the text
of H.R. 4 was subsequently replaced by the text of H.R. 705,
the ``Comprehensive 1099 Taxpayer Protection and Repayment of
Exchange Subsidy Overpayments Act of 2011,'' which the
Committee had separately marked up and ordered reported, as
amended, on February 17, 2011 (H. Rept. 112-16). For further
information on H.R. 705, see section 2f. On March 3, 2011, the
House passed H.R. 4, as amended (which incorporated the text of
H.R. 705 as reported by the Ways and Means Committee), under a
Rule by a vote of 314-112. On April 5, 2011, the Senate passed
the bill without further amendment by a recorded vote of 87-12.
On April 14, 2011, the President signed the bill into law.
As reported by the Committee, H.R. 4 would have repealed
section 9006 of the Patient Protection and Affordable Care Act
of 2010 (``PPACA'') (P.L. 111-148), which expanded certain
information reporting requirements under Internal Revenue Code
section 6041 for payments of $600 or more to corporations or
with respect to gross proceeds for property. As enacted, H.R. 4
amended the Internal Revenue Code to provide for: (1) the
repeal of the expanded information reporting requirements
enacted in section 9006 of PPACA (P.L. 111-148) for payments of
$600 or more to corporations or with respect to gross proceeds
for property, (2) the repeal of the information reporting
requirements with respect to real estate expenses enacted in
section 2101 of the Small Business Jobs Act of 2010 (P.L. 111-
240), and (3) an increase in the amount of the required
repayment of overpayments of premium assistance credits for
health insurance purchased through an exchange.
d. Department of Defense and Full-Year Continuing Appropriations Act,
2011 (P.L. 112-10)
On April 11, 2011, House Appropriations Committee Chairman
Harold Rogers introduced H.R. 1473, legislation to provide
continuing appropriations for the remainder of FY 2011. On
April 14, 2011, the House passed H.R. 1473 under a Rule by a
vote of 260-167. On April 14, 2011, the House-passed bill
passed the Senate by a vote of 81-19. On April 15, 2011, the
President signed the bill into law.
H.R. 1473 included provisions--which had previously passed
the House as part of H.R. 471, see section 2d--authorizing
educational scholarships for certain students residing in
Washington, D.C. The tax-related provisions of this portion of
the legislation provided a Rule of construction stating that
the education scholarships provided to parents of eligible
students under the bill are not to be treated as income under
Federal tax law.
e. Airport and Airway Extension Act of 2011, Part II (P.L. 112-16)
On May 13, 2011, Transportation and Infrastructure
Committee Chairman John Mica and six cosponsors--Chairman Camp,
Ranking Member Levin, Representative Jerry Costello,
Representative John Lewis, Representative Thomas Petri, and
Representative Nick Rahall, II--introduced H.R. 1893, the
``Airport and Airway Extension Act of 2011, Part II.''
On May 23, 2011, Chairman Camp and Chairman Mica exchanged
letters acknowledging the jurisdiction of the Ways and Means
Committee on the bill's tax-related provisions. The Ways and
Means Committee had, on March 16, 2011, ordered favorably
reported legislation (H.R. 1034) similar to the tax-related
provisions of H.R. 1893. For additional information on H.R.
1034, see section 2g. On May 23, 2011, the House passed H.R.
1893 under suspension of the Rules by voice vote. On May 24,
2011, the Senate passed the bill without amendment by unanimous
consent. On May 31, 2011, the President signed the bill into
law.
H.R. 1893 extended through June 30, 2011 the authorization
of various airport and airway programs under the jurisdiction
of the Transportation and Infrastructure Committee. The tax-
related provisions of H.R. 1893 extended through June 30, 2011
the Internal Revenue Code's expenditure authority for the
Airport and Airway Trust Fund and the excise taxes that support
the Airport and Airway Trust Fund.
f. Airport and Airway Extension Act of 2011, Part III (P.L. 112-21)
On June 22, 2011, Transportation and Infrastructure
Committee Chairman John Mica and two cosponsors--Chairman Camp
and Representative Thomas Petri--introduced H.R. 2279, the
``Airport and Airway Extension Act of 2011, Part III.'' The
Ways and Means Committee had, on March 16, 2011, ordered
favorably reported legislation (H.R. 1034) similar to the tax-
related provisions of H.R. 2279. For additional information on
H.R. 1034, see section 2g. On June 24, 2011, Chairman Camp and
Chairman Mica exchanged letters acknowledging the jurisdiction
of the Ways and Means Committee on the bill's tax-related
provisions. On June 24, 2011, the House passed H.R. 2279 by
unanimous consent. On June 27, 2011, the Senate passed the bill
without amendment by unanimous consent. On June 29, 2011, the
President signed the bill into law.
H.R. 2279 extended through July 22, 2011 the authorization
of various airport and airway programs under the jurisdiction
of the Transportation and Infrastructure Committee. The tax-
related provisions of H.R. 2279 extended through July 22, 2011
the Internal Revenue Code's expenditure authority for the
Airport and Airway Trust Fund and the excise taxes that support
the Airport and Airway Trust Fund.
g. Airport and Airway Extension Act of 2011, Part IV (P.L. 112-27)
On July 15, 2011, Transportation and Infrastructure
Committee Chairman John Mica and two cosponsors--Chairman Camp
and Representative Thomas Petri--introduced H.R. 2553, the
``Airport and Airway Extension Act of 2011, Part IV.'' The Ways
and Means Committee had, on March 16, 2011, ordered favorably
reported legislation (H.R. 1034) similar to the tax-related
provisions of H.R. 2553. For additional information on H.R.
1034, see section 2g. On July 18, 2011, Chairman Camp and
Chairman Mica exchanged letters acknowledging the jurisdiction
of the Ways and Means Committee on the bill's tax-related
provisions. On July 20, 2011, the House passed H.R. 2553 under
a Rule by a vote of 243-177. On August 5, 2011, the Senate
passed the bill without amendment by unanimous consent. On
August 5, 2011, the President signed the bill into law.
H.R. 2553 extended through September 16, 2011 the
authorization of various airport and airway programs under the
jurisdiction of the Transportation and Infrastructure
Committee. The tax-related provisions of H.R. 2553 extended
through September 16, 2011 the Internal Revenue Code's
expenditure authority for the Airport and Airway Trust Fund and
the excise taxes that support the Airport and Airway Trust
Fund.
h. Leahy-Smith America Invents Act (P.L. 112-29)
On March 30, 2011, Judiciary Committee Chairman Lamar Smith
and five cosponsors--Representative Steve Chabot,
Representative John Duncan, Jr., Representative Elton Gallegly,
Representative Bob Goodlatte, and Representative Darrell Issa--
introduced H.R. 1249, legislation concerning the nation's
patent system. On June 22, 2011 and June 24, 2011, Chairman
Camp and Chairman Smith exchanged letters acknowledging the
jurisdiction of the Ways and Means Committee on the bill's tax-
related provisions. On June 23, 2011, the House passed H.R.
1249 under a rule by a vote of 304-117. On September 8, 2011,
the Senate passed the bill without amendment by a vote of 89-9.
On September 16, 2011, the President signed the bill into law.
i. Surface and Air Transportation Programs Extension Act of 2011 (P.L.
112-30)
On September 12, 2011, Transportation and Infrastructure
Committee Chairman John Mica and six cosponsors--Chairman Camp,
Ranking Member Levin, Representative John Duncan, Jr.,
Representative John Lewis, Representative Thomas Petri, and
Representative Nick Rahall, II--introduced H.R. 2887, the
``Surface and Air Transportation Programs Extension Act of
2011.'' The Ways and Means Committee had, on March 16, 2011,
ordered favorably reported legislation (H.R. 1034) similar to
the tax-related provisions related to aviation contained in
H.R. 2887. For additional information on H.R. 1034, see section
2g. On September 13, 2011, Chairman Camp and Chairman Mica
exchanged letters acknowledging the jurisdiction of the Ways
and Means Committee on the bill's tax-related provisions. On
September 13, 2011, the House passed H.R. 2887 under suspension
of the rules by voice vote. On September 15, 2011, the Senate
passed the bill without amendment by a vote of 92-6. On
September 16, 2011, the President signed the bill into law.
H.R. 2887 extended through January 31, 2012 the
authorization of various airport and airway programs under the
jurisdiction of the Transportation and Infrastructure
Committee. The tax-related provisions of H.R. 2887 extended
through January 31, 2012 the Internal Revenue Code's
expenditure authority for the Airport and Airway Trust Fund and
the excise taxes that support the Airport and Airway Trust
Fund. In addition, the highway trust fund expenditure authority
and associated excise taxes--which had been scheduled to expire
on September 30, 2011--were extended through March 31, 2012. As
part of the highway trust fund title, the bill also extended
through March 31, 2012 the Leaking Underground Storage Tank
Trust Fund excise tax.
j. Trade Adjustment Assistance Extension Act/Health Coverage Tax Credit
Termination (P.L. 112-40)
On September 2, 2011, Chairman Camp introduced legislation
(H.R. 2832) to extend the Generalized System of Preferences
(GSP). Prior to its enactment on October 21, 2011, this
legislation was amended to include an extension of the Trade
Adjustment Assistance program, including an extension and
termination of the Health Coverage Tax Credit (HCTC). For a
detailed summary of the legislative history of H.R. 2832 and of
the trade provisions of the bill, as enacted, see Part IB,
section 5.
With respect to the HCTC, H.R. 2832, as enacted,
retroactively extended the credit from February 13, 2011,
through December 31, 2013, at a reduced rate of 72.5 percent.
After December 31, 2013, the legislation terminated the HCTC in
its entirety.
k. United States-Korea Free Trade Agreement Implementation Act (P.L.
112-41)
On October 3, 2011, House Majority Leader Eric Cantor
introduced legislation (H.R. 3080) to implement the U.S.-Korea
Free Trade Agreement. For a detailed summary of the legislative
history of H.R. 3080 and of the trade provisions of the bill,
as enacted, see Part IB, section 1c.
H.R. 3080 contained several tax-related provisions. First,
it increased, from $100 to $500, the penalty for paid tax
preparers who fail to comply with earned income tax credit due
diligence requirements. Second, H.R. 3080 required the head of
the Federal Bureau of Prisons and the head of any State agency
that administers prisons to provide to the Secretary of the
Treasury, in electronic format, certain information regarding
incarcerated inmates to assist in ensuring that inmates are not
filing fraudulent returns. Finally, with respect to
corporations with at least $1 billion in assets, H.R. 3080: (1)
increased by 0.25 percent the rate of corporate estimated tax
payments due in July, August, or September of 2016 under
subparagraph (B) of section 401(1) of the Tax Increase
Prevention and Reconciliation Act of 2005 (P.L. 109-22), and
(3) reduced, with respect to any such increases, the next
required installments by a corresponding amount.
l. United States-Colombia Free Trade Agreement Implementation Act (P.L.
112-42)
On October 3, 2011, House Majority Leader Eric Cantor
introduced legislation (H.R. 3078) to implement the U.S.-
Colombia Free Trade Agreement. For a detailed summary of the
legislative history of H.R. 3078 and of the trade provisions of
the bill, as enacted, see Part IB, section 1a.
H.R. 3078 contained one tax provision. With respect to
corporations with at least $1 billion in assets, H.R. 3078
increased by 0.5 percent the rate of corporate estimated tax
payments due in July, August, or September of 2016 under
subparagraph (B) of section 401(1) of the Tax Increase
Prevention and Reconciliation Act of 2005, and reduced the next
required installments by a corresponding amount.
m. United States-Panama Free Trade Agreement Implementation Act (P.L.
112-43)
On October 3, 2011, House Majority Leader Eric Cantor
introduced legislation (H.R. 3079) to implement the U.S.-Panama
Free Trade Agreement. For a detailed summary of the legislative
history of H.R. 3079 and of the trade provisions of the bill,
as enacted, see Part IB, section 1b.
H.R. 3079 contained one tax provision. With respect to
corporations with at least $1 billion in assets, H.R. 3079: (1)
increased by 0.25 percent the rate of corporate estimated tax
payments due in July, August, or September of 2012 under
subparagraph (B) of section 401(1) of the Tax Increase
Prevention and Reconciliation Act of 2005, (2) increased by
0.25 percent the rate of corporate estimated tax payments due
in July, August, or September of 2016 under subparagraph (B) of
section 401(1) of the Tax Increase Prevention and
Reconciliation Act of 2005, and (3) reduced, with respect to
any such increases, the next required installments by a
corresponding amount.
n. Amending the Internal Revenue Code of 1986 to repeal the imposition
of 3 percent withholding on certain payments made to vendors by
government entities, to modify the calculation of modified
adjusted gross income for purposes of determining eligibility
for certain healthcare-related programs, and for other purposes
(P.L. 112-56)
On February 11, 2011, Representative Wally Herger--along
with 10 cosponsors--introduced H.R. 674, ``To amend the
Internal Revenue Code of 1986 to repeal the imposition of 3
percent withholding on certain payments made to vendors by
government entities.'' On October 13, 2011, the Committee
marked up the bill and ordered it favorably reported without
amendment by voice vote (H. Rept. 112-253). On October 27,
2011, the House passed H.R. 674 under a rule by a vote of 405-
16. Pursuant to the rule (H. Res. 448), in the engrossment of
H.R. 674, the text of H.R. 2576 was added to the end of H.R.
674 (see section 2j). On November 10, 2011, the Senate passed
the bill with an amendment by a vote of 95-0. On November 16,
2011, the House voted to suspend the rules and agree to the
Senate amendment by a vote of 422-0. On November 21, 2011, the
President signed the bill into law.
As originally passed by the House and sent to the Senate on
October 27, 2011, H.R. 674 would have: (1) permanently repealed
the 3 percent withholding requirement on certain payments made
to contractors doing business with federal, state, and local
governments, and (2) modified the definition of income used for
determining eligibility for Exchange subsidies, Medicaid, and
the Children's Health Insurance Program (CHIP). As modified by
the Senate on November 10, 2011--and subsequently cleared by
the House on November 16, 2011 and enacted into law on November
21, 2011--H.R. 674 retained both tax provisions contained in
the original House-passed bill and also included various tax-
and non-tax provisions related to veterans as well as certain
additional tax-related provisions. As enacted, H.R. 674
contained the following tax-related provisions: (1) a permanent
repeal of the 3 percent withholding requirement on certain
payments made to contractors doing business with federal,
state, and local governments, (2) a modification of the
definition of income used for determining eligibility for
Exchange subsidies, Medicaid, and the Children's Health
Insurance Program (CHIP), (3) an expansion and extension
through 2012 of the Work Opportunity Tax Credit (WOTC) with
respect to the hiring of certain unemployed veterans, (4) a tax
compliance provision related to IRS levy authority with respect
to Federal contractors with unpaid tax liabilities, and (5) a
study regarding tax non-compliance by Federal contractors.
2. TAX RELIEF AND OTHER PROPOSALS DURING THE 112TH CONGRESS, FIRST
SESSION (JANUARY 5, 2011 TO NOVEMBER 30, 2011)
a. Repealing the Job-Killing Health Care Law Act (H.R. 2)
On January 5, 2011, Majority Leader Eric Cantor, along with
Chairman Camp and 150 other cosponsors, introduced H.R. 2, the
``Repealing the Job-Killing Health Care Law Act.'' On January
19, 2011, the House passed the bill, as amended, under a Rule
by a vote of 245-189. As of November 30, 2011, the Senate had
not yet taken up the legislation.
As passed by the House, H.R. 2 would repeal the ``Patient
Protection and Affordable Care Act of 2010'' (P.L. 111-148) and
the health care provisions of the ``Health Care and Education
Reconciliation Act of 2010'' (P.L. 111-152), including the tax
provisions contained in those two laws.
b. No Taxpayer Funding for Abortion Act (H.R. 3)
On January 20, 2011, Representative Christopher Smith and
161 cosponsors introduced H.R. 3, the ``No Taxpayer Funding for
Abortion Act.'' The bill was referred to the Judiciary
Committee, as well as to the Energy and Commerce Committee and
to the Ways and Means Committee. On March 3, 2011, the
Judiciary Committee ordered H.R. 3, as amended, reported
favorably by a vote of 23-14. On March 16, 2011, by letter of
request from Chairman Camp, the Subcommittee on Select Revenue
Measures held a hearing on the tax provisions contained in H.R.
3 as reported by the Judiciary Committee. Following that
hearing, on March 29, 2011, Chairman Camp introduced related
legislation, H.R. 1232, in order to address potential
ambiguities with respect to the application of certain tax
provisions contained in H.R. 3. On March 31, 2011, the Ways and
Means Committee marked up H.R. 1232 and ordered it favorably
reported, with an amendment, by a vote of 22-14 (H. Rept. 112-
55). For further information on H.R. 1232, see subsection h.
Under the Rule governing consideration of H.R. 3 on the House
Floor, an amendment in the nature of a substitute offered by
Judiciary Committee Chairman Smith and Chairman Camp--which
substituted the text of H.R. 1232 for the tax provisions of
H.R. 3 as reported by the Judiciary Committee--was adopted. On
May 4, 2011, the House passed H.R. 3, as amended by a vote of
251-175. As of November 30, 2011, the Senate had not yet taken
up the legislation.
As ordered reported by the Judiciary Committee on March 3,
2011, H.R. 3 would not have directly amended the Internal
Revenue Code. However, it would have affected the Code by
prohibiting certain tax benefits from being used to pay for
abortions or for health benefit plans that cover abortions.
Specifically, the bill sought to prevent abortions from being
paid for with Federal tax credits or deductions or with funds
withdrawn on a tax- preferred basis from certain trusts and
accounts. As passed by the House--reflecting the incorporation
of the text of H.R. 1232--H.R. 3 would: (1) disallow the
refundable premium tax credit for coverage under qualified
health plans that provide coverage for abortion; (2) disallow
the small employer health insurance expense credit for plans
that include coverage for abortion; (3) include in gross income
any amounts used for abortion that are distributed from Archer
Medical Savings Accounts, Health Savings Accounts, and Health
Flexible Spending Arrangements (FSAs); and (4) disallow the
deduction for medical expenses for abortion-related expenses.
The bill's provisions would not apply to abortions in cases of
rape, incest, or life-threatening physical condition of the
mother, and they would not apply to the treatment of injury,
infection, or other health problems resulting from an abortion.
c. Termination of Taxpayer Financing of Presidential Election Campaigns
and Party Conventions (H.R. 359)
On January 20, 2011, Representative Tom Cole, along with
seven cosponsors--Representative Todd Akin, Representative
Roscoe Bartlett, Representative Rob Bishop, Representative John
Campbell, Representative Virginia Foxx, Representative Doug
Lamborn, and Representative Tom McClintock--introduced H.R.
359, legislation to terminate taxpayer financing of
Presidential election campaigns and party conventions. On
January 26, 2011, the House passed H.R. 359 under a Rule by a
vote of 239-160. As of November 30, 2011, the Senate had not
yet taken up the legislation.
As passed by the House, H.R. 359 would amend the Internal
Revenue Code to terminate: (1) the taxpayer election to
designate $3 of income tax liability for financing of
Presidential election campaigns; (2) the Presidential Election
Campaign Fund; and (3) the Presidential Primary Matching
Payment Account. The bill would also require the Secretary of
the Treasury to transfer all amounts in the Presidential
Election Campaign Fund after its termination to the general
fund of the Treasury, to be used only for deficit reduction.
d. Scholarships for Opportunity and Results Act (H.R. 471)
On January 26, 2011, Speaker of the House John Boehner,
along with five cosponsors--Representative Darrell Issa,
Representative John Kline, Representative Daniel Lipinski,
Representative Duncan Hunter, and Representative Trey Gowdy--
introduced H.R. 471, legislation to authorize educational
scholarships for certain students residing in Washington, D.C.
On March 30, 2011, the House passed H.R. 471, as amended, under
a Rule by a vote of 225-195. A version of this proposal was
subsequently enacted into law as part of H.R. 1473, the
``Department of Defense and Full-Year Continuing Appropriations
Act, 2011'' (see section 1d).
The tax-related provisions of H.R. 471--which were
subsequently enacted into law as part of H.R. 1473--provide a
Rule of construction stating that the education scholarships
provided to parents of eligible students under the bill are not
to be treated as income under Federal tax law.
e. FAA Air Transportation Modernization and Safety Improvement Act
(H.R. 658)
On February 11, 2011, Transportation and Infrastructure
Committee Chairman John Mica--along with 21 cosponsors--
introduced H.R. 658, the ``FAA Air Transportation Modernization
and Safety Improvement Act.'' On March 11, 2011, Chairman Camp
introduced related legislation, the ``Airport and Airway Trust
Fund Financing Reauthorization Act of 2011'' (H.R. 1034). On
March 16, 2011, the Ways and Means Committee held a mark-up on
H.R. 1034 and ordered it favorably reported by voice vote (H.
Rept. 112-44, Part I). As noted in a March 29, 2011 letter from
Chairman Camp to Rules Committee Chairman David Dreier, the
text of H.R. 1034, as reported by the Ways and Means Committee,
was, at Chairman Camp's request, incorporated into the March
22, 2011 Rules Committee Print of H.R. 658 prior to that bill's
consideration by the Rules Committee. For further information
on H.R. 1034, see subsection g. On April 1, 2011, the House
passed H.R. 658, as amended to incorporate the text of H.R.
1034, under a Rule by a vote of 223-196. On April 7, 2011, the
Senate amended the bill by substituting the House-passed text
with the language of S. 223 and, by unanimous consent, passed
the bill as amended. The Senate requested a conference and
subsequently appointed conferees. As of November 30, 2011, the
differences between the House and Senate versions of H.R. 658
remained unresolved.
As introduced, H.R. 658 would provide for the authorization
of the Federal Aviation Administration and related programs
under the jurisdiction of the Transportation and Infrastructure
Committee through FY 2014. As passed by the House--reflecting
the incorporation of the text of H.R. 1034--the bill would also
extend through September 30, 2014 the Internal Revenue Code's
expenditure authority for the Airport and Airway Trust Fund
(AATF) and the excise taxes that support the AATF. The tax
title of the Senate-passed version includes a shorter extension
of AATF expenditure authority and the associated excise taxes,
as well as various other provisions.
f. Comprehensive 1099 Taxpayer Protection and Repayment of Exchange
Subsidy Overpayments Act of 2011 (H.R. 705)
On February 15, 2011, Chairman Camp introduced H.R. 705,
the ``Comprehensive 1099 Taxpayer Protection and Repayment of
Exchange Subsidy Overpayments Act of 2011.'' On February 17,
2011, the Committee held a mark-up on the bill and ordered it
favorably reported, as amended, by a vote of 21-15 (H. Rept.
112-16). At the request of Chairman Camp in a letter submitted
to the Rules Committee on February 28, 2011, the text of H.R.
705, as reported by the Ways and Means Committee, was
subsequently substituted for the text of H.R. 4, the ``Small
Business Paperwork Mandate Elimination Act of 2011.'' On April
14, 2011, H.R. 4--as amended to incorporate the text of H.R.
705--was signed into law by the President. For further
information on H.R. 4, see section 1c.
As ordered reported by the Ways and Means Committee--and
subsequently enacted into law as H.R. 4--H.R. 705 amends the
Internal Revenue Code to provide for: (1) the repeal of the
expanded information reporting requirements enacted in section
9006 of PPACA (P.L. 111-148) for payments of $600 or more to
corporations or with respect to gross proceeds for property,
(2) the repeal of the information reporting requirements with
respect to real estate expenses enacted in section 2101 of the
Small Business Jobs Act of 2010 (P.L. 111-240), and (3) an
increase in the amount of the required repayment of
overpayments of premium assistance credits for health insurance
purchased through an exchange.
g. Airport and Airway Trust Fund Financing Reauthorization Act of 2011
(H.R. 1034)
On March 11, 2011, Chairman Camp introduced H.R. 1034, the
``Airport and Airway Trust Fund Financing Reauthorization Act
of 2011.'' On March 16, 2011, the Committee held a mark-up on
the bill and ordered it favorably reported by voice vote (H.
Rept. 112-44, Part I). As noted in a March 29, 2011 letter from
Chairman Camp to Rules Committee Chairman David Dreier, the
text of H.R. 1034, as reported by the Ways and Means Committee,
was, at Chairman Camp's request, incorporated into the March
22, 2011 Rules Committee Print of H.R. 658 prior to that bill's
consideration by the Rules Committee. For further information
on H.R. 658, see subsection e. For further information on two
other related bills subsequently passed by the House and signed
into law by the President following Committee action on H.R.
1034, see sections 1b and 1e regarding H.R. 1079 and H.R. 1893,
respectively.
As ordered favorably reported by the Ways and Means
Committee, H.R. 1034 would reauthorize through September 30,
2014 the Internal Revenue Code's expenditure authority for the
Airport and Airway Trust Fund and the excise taxes that support
the Airport and Airway Trust Fund.
h. Amending the Internal Revenue Code of 1986 to eliminate certain tax
benefits relating to abortion (H.R. 1232)
On March 29, 2011, Chairman Camp introduced H.R. 1232, a
bill to amend the Internal Revenue Code to eliminate certain
tax benefits relating to abortion. This legislation was
developed to address potential ambiguities with respect to the
application of certain tax provisions contained in a related
bill, the ``No Taxpayer Funding for Abortion Act'' (H.R. 3),
which was the subject of a March 16, 2011 hearing of the
Subcommittee on Select Revenue Measures. On March 31, 2011, the
Ways and Means Committee marked up H.R. 1232 and ordered it
favorably reported, with an amendment, by a vote of 22-14 (H.
Rept. 112-55). Under the Rule governing consideration of H.R. 3
on the House Floor, an amendment in the nature of a substitute
offered by Judiciary Committee Chairman Smith and Chairman
Camp--which substituted the text of H.R. 1232 for the tax
provisions of H.R. 3 as reported by the Judiciary Committee--
was adopted. On May 4, 2011, the House passed H.R. 3, as
amended to incorporate the text of H.R. 1232 as reported by the
Ways and Means Committee, under that Rule by a vote of 251-175.
As of November 30, 2011, the Senate had not yet taken up the
legislation. For further information on H.R. 3, see subsection
b.
As reported by the Ways and Means Committee--and
subsequently included in H.R. 3 as a replacement for that
bill's tax provisions--H.R. 1232 would: (1) disallow the
refundable premium tax credit for coverage under qualified
health plans that provide coverage for abortion; (2) disallow
the small employer health insurance expense credit for plans
that include coverage for abortion; (3) include in gross income
any amounts used for abortion that are distributed from Archer
Medical Savings Accounts, Health Savings Accounts, and Health
Flexible Spending Arrangements (FSAs); and (4) disallow the
deduction for medical expenses for abortion-related expenses.
The bill's provisions would not apply to abortions in cases of
rape, incest, or life-threatening physical condition of the
mother, and they would not apply to the treatment of injury,
infection, or other health problems resulting from an abortion.
i. Protect Life Act (H.R. 358)
On January 20, 2011, Representative Joseph Pitts--along
with 89 cosponsors--introduced H.R. 358, the ``Protect Life
Act.'' The bill was referred to the Energy and Commerce
Committee and was sequentially referred to the Ways and Means
Committee. On September 14, 2011, and September 15, 2011,
Chairman Camp and Chairman Upton exchanged letters
acknowledging the jurisdiction of the Ways and Means Committee
on the bill's tax-related provisions. On October 13, 2011, the
House passed the bill under a rule by a vote of 251-172.
As passed by the House, H.R. 358 would generally prohibit
Federal funds--including the refundable premium assistance tax
credit applied toward qualified health plans under Sec. 36B of
the Internal Revenue Code--from being used to pay for the costs
of any abortion or to cover any part of the costs of any health
plan that includes coverage of abortion.
j. Amending the Internal Revenue Code of 1986 to modify the calculation
of modified adjusted gross income for purposes of determining
eligibility for certain healthcare-related programs (H.R. 2576)
On July 18, 2011, Representative Diane Black and three
cosponsors--Representative John Duncan, Jr., Representative
Peter Roskam, and Representative Kurt Schrader--introduced H.R.
2576, ``To amend the Internal Revenue Code of 1986 to modify
the calculation of modified adjusted gross income for purposes
of determining eligibility for certain healthcare-related
programs.'' On October 18, 2011, the Committee marked up the
bill and ordered it favorably reported by a vote of 23-12 (H.
Rept. 112-254). On October 27, 2011, the House passed the bill
under a Rule by a vote of 262-157. Pursuant to H. Res. 448, in
the engrossment of H.R. 674, the text of H.R. 2576 was added to
the end of H.R. 674.
The 2010 health care law uses a uniform definition of
modified adjusted gross income (``MAGI'') to determine
eligibility for Exchange subsidies, Medicaid, and the
Children's Health Insurance Program (CHIP). That law's use of
MAGI as the basis of eligibility determinations understates the
resources available to some households. The MAGI definition is
based on adjusted gross income, a tax law term that excludes,
for income tax purposes, a portion of Social Security benefits.
As a result, the current health law does not take into account
the entire Social Security benefit when determining eligibility
for certain types of government-subsidized health insurance.
H.R. 2576 would count the entire Social Security benefit,
rather than just the portion that is taxable for income tax
purposes, as income for determining eligibility for Exchange
subsidies, Medicaid, and CHIP. H.R. 2576 would bring the income
requirements for these health programs into closer alignment
with the measurement of income for other federal social welfare
programs, like public housing assistance. H.R. 2576 would not
affect the tax treatment of Social Security benefits.
3. OTHER TAX MATTERS (JANUARY 5, 2011 TO NOVEMBER 30, 2011)
a. Budget Hearings
On February 15, 2011, the full Committee held a hearing to
receive testimony from Secretary of the Treasury Timothy F.
Geithner concerning provisions of the President's FY 2012
budget proposal within the jurisdiction of the Committee.
On February 16, 2011, the full Committee held a hearing to
receive testimony from Secretary of Health and Human Services
Kathleen Sebelius concerning provisions of the President's FY
2012 budget proposal within the jurisdiction of the Committee.
On February 16, 2011, the full Committee held a hearing to
receive testimony from Jacob Lew, Director of the Office of
Management and Budget, concerning provisions of the President's
FY 2012 budget proposal within the jurisdiction of the
Committee.
b. Tax Reform Hearings (Full Committee)
On January 20, 2011, the Committee received testimony on
the economic and administrative burdens imposed by the current
structure of the Federal income tax from (i) Nina E. Olson,
National Taxpayer Advocate, Internal Revenue Service; (ii)
Robert A. McDonald, Chairman of the Board, President, and Chief
Executive Officer, The Procter & Gamble Company, and Chairman,
Fiscal Policy Initiative of the Business Roundtable; (iii)
Warren S. Hudak, President, Hudak & Company, LLC; (iv) Kevin A.
Hassett, Ph.D., Senior Fellow & Director of Economic Policy
Studies, American Enterprise Institute; and (v) Martin A.
Sullivan, Ph.D., Contributing Editor, Tax Analysts.
On April 13, 2011, the Committee received testimony on how
the tax code's burdens on individuals and families demonstrate
the need for comprehensive tax reform from (i) Alan Viard,
Resident Scholar, American Enterprise Institute; (ii) Annette
Nellen, CPA, Director, Masters of Science in Taxation Program,
San Jose State University; (iii) Mark E. Johannessen, CFP,
Managing Director, Harris SBSB; and (iv) Neil H. Buchanan,
Associate Professor of Law, The George Washington University.
On May 12, 2011, the Committee received testimony on the
need for comprehensive tax reform to help American companies
compete in the global market and create jobs for American
workers from (i) Greg Hayes, Senior Vice President and Chief
Financial Officer, United Technologies Corporation; (ii) Edward
J. Rapp, Group President & Chief Financial Officer, Caterpillar
Inc.; (iii) James T. Crines, Executive Vice President, Finance,
and Chief Financial Officer, Zimmer Holdings, Inc.; (iv) Mark
A. Buthman, Senior Vice President and Chief Financial Officer,
Kimberly-Clark Corporation; (v) James R. Hines, Jr., L. Hart
Wright Collegiate Professor of Law, University of Michigan Law
School; (vi) Dirk J.J. Suringa, Partner, Covington & Burling
LLP; and (vii) Jane Gravelle, Senior Specialist in Economic
Policy, Congressional Research Service.
On May 24, 2011, the Committee received testimony on how
other countries have used tax reform to help their companies
compete in the global market and create jobs from (i) Gary M.
Thomas, Partner, White & Case; (ii) Frank Schoon, Partner,
Dutch Desk, International Tax Services, Ernst & Young; (iii)
Steve Edge, Partner, Slaughter and May; (iv) Jorg Menger,
Partner, German Desk, International Tax Services, Ernst &
Young; and (v) Reuven S. Avi-Yonah, Irwin I. Cohn Professor of
Law, University of Michigan Law School.
On June 2, 2011, the Committee received testimony on the
potential benefits to companies and workers of lowering
marginal tax rates on business income, and the trade-offs that
such companies might be willing to make given current fiscal
constraints. The hearing also examined major elements of
business and corporate taxation in anticipation of future
efforts to evaluate policy options that might encourage job
creation in the United States. Testimony was received from (i)
Ashby T. Corum, Partner, KPMG LLP; (ii) Walter J. Galvin, Vice
Chairman of the Board, Emerson Electric Co.; (iii) Judy L.
Brown, Executive Vice President & Chief Financial Officer,
Perrigo Company;(iv) James H. Zrust, Vice President, Tax, The
Boeing Company; (v) James Misplon, Vice President, Tax, Sears
Holdings Management Corporation, testifying on behalf of the
National Retail Federation; and (vi) Mark Stutman, National
Managing Partner of Tax Services, Grant Thornton.
On July 13, 2011, the Committee, jointly with the Senate
Committee on Finance, received testimony on the taxation of
debt and equity and the broader economic implications of this
treatment. At the hearing, JCT staff formally presented two
reports on the taxation of debt financing relative to equity
financing. These JCT staff reports were requested by Ways and
Means Committee Chairman Camp and Senate Finance Committee
Chairman Baucus at the organizational meeting of the Joint
Committee on Taxation on March 15, 2011. Testimony was received
from (i) Mr. Thomas A. Barthold, Chief of Staff, Joint
Committee on Taxation; (ii) Dr. Mihir A. Desai, Mizuho
Financial Group Professor of Finance, Harvard Business School;
(iii) The Honorable Pamela F. Olson, Partner, Skadden, Arps,
Slate, Meagher & Flom; (iv) Mr. Victor Fleischer, Associate
Professor of Law, University of Colorado Law School; and (v)
Dr. Simon Johnson, Ronald A. Kurtz Professor of
Entrepreneurship, Massachusetts Institute of Technology Sloan
School of Management.
On July 26, 2011, the Committee received testimony
regarding two different consumption tax models. One panel
discussed the policy arguments for and against adopting the
FairTax as a replacement for existing federal taxes, and
another panel examined the advantages and disadvantages of a
value added tax (VAT), whether as a supplement to or full
replacement for existing taxes. The hearing explored the
economic impact of consumption tax systems, as well as issues
surrounding administration and compliance. Testimony was
received from (i) Mr. Mike Huckabee, former Governor of
Arkansas; (ii) Dr. Laurence J. Kotlikoff, Professor of
Economics, Boston University, Boston, MA; accompanied by Dr.
David Tuerck, Executive Director, The Beacon Hill Institute,
Professor and Chairman, Department of Economics, Suffolk
University; (iii) Mr. Bruce Bartlett, Columnist, Tax Notes, The
Fiscal Times, Contributor, The New York Times; (iv) Mr. Michael
J. Graetz, Columbia Alumni Professor of Tax Law, Columbia
University; (v) Dr. Rosanne Altshuler, Professor and Chair,
Economics Department, Rutgers University; (vi) Dr. Robert J.
Carroll, Principal, Ernst & Young LLP; (vii) Mr. Jim White,
Director, Tax Issues, Government Accountability Office; (viii)
Dr. Daniel J. Mitchell, Senior Fellow, Cato Institute; and (ix)
Dr. Simon Johnson, Ronald A. Kurtz Professor of
Entrepreneurship, Sloan School of Management, Massachusetts
Institute of Technology.
On September 21, 2011, the Committee reviewed JCT's revenue
estimating methodologies and its ability to analyze the impact
on economic growth and job creation of comprehensive tax reform
proposals. The Committee received testimony from (i) Mr. Thomas
Barthold, Chief of Staff, Joint Committee on Taxation; (ii) Mr.
Douglas Holtz-Eakin, President, American Action Forum; (iii)
Mr. John Buckley, Visiting Professor, Georgetown University Law
Center; and (iv) Mr. William Beach, Director, Center for Data
Analysis, the Heritage Foundation.
c. Hearings Held by the Subcommittee on Select Revenue Measures
On March 3, 2011, the Subcommittee received testimony on
the special burdens that the tax code imposes on small
businesses and pass-through entities and the need for
comprehensive tax reform to address these problems from (i) Dr.
Robert Carroll, Principal, Qualitative Economics and
Statistics, Ernst & Young LLP; (ii) Ms. Patricia A. Thompson,
Chair, Tax Executive Committee, American Institute of Certified
Public Accountants, Piccerelli, Gilstein & Co. LLP; (iii) Mr.
Dennis Tarnay, Chief Financial Officer, Lake Erie Electric,
Inc.; and (iv) Dr. Donald B. Marron, Director, Tax Policy
Center, The Urban Institute.
On March 16, 2011, the Subcommittee received testimony on
tax policy issues raised by H.R. 3, as ordered reported by the
House Judiciary Committee on March 3, 2011, from Thomas A.
Barthold, Chief of Staff, Joint Committee on Taxation.
On June 23, 2011, the Subcommittee received testimony on
tax reform and foreign investment in the United States from (i)
Ms. Nancy L. McLernon, President and Chief Executive Officer,
Organization for International Investment; (ii) Mr. Alexander
Spitzer, Vice President--Taxes, Nestle Holdings, Inc.; (iii)
Mr. Claude Draillard, Chief Financial Officer, Dassault Falcon
Jet Corporation; (iv) Mr. Jeffrey DeBoer, President and Chief
Executive Officer, The Real Estate Roundtable; (v) Mr. Gary
Hufbauer, Reginald Jones Senior Fellow, Peterson Institute for
International Economics; (vi) Mr. Robert Stricof, Partner,
Deloitte Tax LLP; and (vii) Mr. Bret Wells, Assistant Professor
of Law, University of Houston Law Center.
On September 22, 2011, the Subcommittee, along with Ways
and Means Subcommittee on Oversight, received testimony on the
intersection of energy policy and tax policy, with a focus on
the dual priorities of comprehensive tax reform and a
sustainable energy policy that addresses our economic,
security, and environmental needs from (i) The Honorable J.
Russell George, Inspector General, Treasury Inspector General
for Tax Administration; (ii) Mr. Richard E. Byrd, Jr.,
Commissioner, Wage and Investment Division, Internal Revenue
Service; (iii) Dr. Donald B. Marron, Director, Tax Policy
Center, The Urban Institute, (iv) Mr. Kevin Book, Managing
Director, Research, Clearview Energy Partners, LLC; (v) Mr.
Neil Z. Auerbach, Founder and Managing Partner, Hudson Clean
Energy Partners, L.P.; (vi) Mr. Will Coleman, Partner, Mohr
Davidow Ventures; (v) Mr. Tim Greeff, Political Director, Clean
Economy Network; (vi) Mr. Andrew J. Littlefair, President and
Chief Executive Officer, Clean Energy Fuels; (vii) Dr. Lawrence
B. Lindsey, President and Chief Executive Officer, The Lindsey
Group; (viii) The Honorable Calvin Dooley, President and Chief
Executive Officer, American Chemistry Council; (ix) Dr. David
W. Kreutzer, Research Fellow in Energy Economics and Climate
Change, The Heritage Foundation; and (x) Mr. Hank Ziomek,
Director of Sales, Titeflex Corporation.
On November 17, 2011 the Subcommittee held a hearing
focusing on the Ways and Means international tax reform
discussion draft released on October 26, 2011. The Subcommittee
received testimony from (i) Mr. John L. Harrington, Partner,
SNR Denton; (ii) Mr. Tim Tuerff, Partner, Deloitte Tax LLP;
(iii) Mr. David G. Noren, Partner, McDermott, Will & Emery;
(iv) Mr. Paul W. Oosterhuis, Partner, Skadden, Arps, Slate,
Meagher & Flom LLP & Affiliates; and (v) Dr. Martin A.
Sullivan, Contributing Editor, Tax Analysts.
B. Legislative Review of Trade Issues
1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS,
FIRST SESSION
a. United States-Colombia Trade Promotion Agreement Implementation Act
(P.L. 112-42)
On July 7, 2011, the Committee held an informal mark-up to
consider a draft bill to implement the United States-Colombia
Trade Promotion Agreement and accompanying Statement of
Administrative Action (SAA) and favorably reported them by a
vote of 22-14, after agreeing to an amendment in the nature of
a substitute offered by Chairman Camp. On October 3, 2011,
House Majority Leader Eric Cantor, introduced, for himself and
Representative Sam Farr (both by request), H.R. 3078, the
``United States-Colombia Trade Promotion Agreement
Implementation Act,'' which included an extension of the Andean
Trade Preference Act. On October 6, 2011, the Committee held a
formal mark-up session to consider H.R. 3078 and the SAA. The
Committee approved the bill and favorably reported H.R. 3078
and the SAA, without amendment, by a recorded vote of 24-12 (H.
Rept. 112-237). On October 12, 2011, the House passed the bill
by a recorded vote of 262-167. Also on October 12, 2011, the
Senate passed the bill by a recorded vote of 66-33. The
President signed H.R. 3078 into law on October 21, 2011.
b. United States-Panama Trade Promotion Agreement Implementation Act
(P.L. 112-43)
On July 7, 2011, the Committee met informally to consider a
draft bill to implement the United States-Panama Trade
Promotion Agreement and accompanying Statement of
Administrative Action (SAA) and favorably reported them by a
vote of 22-15, after agreeing to an amendment in the nature of
a substitute offered by Chairman Camp. On October 3, 2011,
House Majority Leader Eric Cantor introduced, for himself and
Representative Jim McDermott (both by request), H.R. 3079, the
``United States-Panama Trade Promotion Agreement Implementation
Act.'' On October 6, 2011, the Committee held a formal mark-up
session to consider H.R. 3079 and the SAA. The Committee
approved the bill and favorably reported H.R. 3079 and the SAA,
without amendment, by a recorded vote of 32-3 (H. Rept. 112-
238). On October 12, 2011, the House passed the bill by a
recorded vote of 300-129. Also on October 12, 2011, the Senate
passed the bill by a recorded vote of 77-22. The President
signed H.R. 3079 into law on October 21, 2011.
c. United States-Korea Free Trade Agreement Implementation Act (P.L.
112-41)
On July 7, 2011, the Committee met informally to consider
draft legislation to implement the United States-Korea Free
Trade Agreement and accompanying statement of Administrative
Action (SAA) and favorably reported them by a vote of 22-15
after agreeing to an amendment in the nature of a substitute
offered by Chairman Camp. On October 3, 2011, House Majority
Leader Eric Cantor introduced, for himself and Representative
Sander Levin (both by request), H.R. 3080, the ``United States-
Korea Free Trade Agreement Implementation Act.'' On October 6,
2011, the Committee held a formal mark-up session to consider
H.R. 3080 and SAA. The Committee approved the bill and
favorably reported H.R. 3080 and the SAA, without amendment, by
a recorded vote of 31-5 (H. Rept. 112-239). On October 12,
2011, the House passed the bill by a recorded vote of 278-151.
Also on October 12, 2011, the Senate passed the bill by a
recorded vote of 83-15. The President signed H.R. 3080 into law
on October 21, 2011.
d. To extend the Generalized System of Preferences, and for other
purposes (P.L. 112-40)
On August 2, 2011, Chairman Dave Camp introduced, for
himself and Representatives Kevin Brady, Sander Levin, and Jim
McDermott, H.R. 2832, ``To extend the Generalized System of
Preferences, and for other purposes,'' which included a
reauthorization of the Generalized System of Preferences. On
August 7, 2011, the House passed H.R. 2832 under suspension of
the rules by voice vote. On August 21, 2011, the Senate passed
an amended version of H.R. 2832, including the Trade Adjustment
Assistance Extension Act of 2011, by a vote of 70-27. On
October 12, 2011, the House agreed to the Senate amendment by
recorded vote 307-122. On October 21, 2011, the President
signed H.R. 2832, as amended, into law.
e. Burma Sanctions Renewal (P.L. 112-36)
On May 26, 2011, Representative Joe Crowley introduced H.J.
Res. 66, ``Approving the renewal of import restrictions
contained in the Burmese Freedom and Democracy Act of 2003.''
On July 20, 2011, the House passed the joint resolution, under
suspension of the rules, by voice vote. On September 15, 2011,
the Senate passed the joint resolution, with an amendment, by
unanimous consent. There was no further action on H.J. Res. 66.
The text of H.J. Res 66 was included in H.R. 2608, ``Continuing
Appropriations Act, 2012.'' On September 21, the House failed
to pass H.R. 2608 by a recorded vote of 195-230. On September
23 (legislative day, September 22), 2011, the House again voted
on H.R. 2608 and passed the bill, by a recorded vote of 219-
203. On September 26, 2011, the Senate passed H.R. 2608, with
an amendment, by a recorded vote of 79-12. On September 30,
2011, the House passed H.R. 2017, ``Continuing Appropriations
Act, 2012,'' which included the text of H.J. Res. 66. The
President signed H.R. 2017 into law on September 30. On October
4, 2011, the House passed H.R. 2608, as amended by the Senate,
by a recorded vote of 352-66. The President signed H.R. 2608
into law on October 4, 2011.
2. TRADE AGREEMENTS WITH COLOMBIA, PANAMA, AND SOUTH KOREA
In preparation for legislative action to implement the
trade agreements with Colombia, Panama, and South Korea, the
Committee held a hearing on January 25, 2011, on Congressional
consideration of these trade agreements and the benefits that
they will bring to American businesses, farmers, workers,
consumers, and the U.S. economy. The hearing also explored
developments with each of these countries that have occurred
since the trade agreements were signed in 2006 and 2007. The
Committee received testimony from (i) Roy Paulson, President,
Paulson Manufacturing Corporation, on behalf of the National
Association of Manufacturers; (ii) Bob Stallman, President,
American Farm Bureau Federation; (iii) Michael L. Ducker, Chief
Operating Officer and President, International, FedEx Express;
(iv) William J. Toppeta, President, International, MetLife; (v)
Stephen E. Biegun, Corporate Officer and Vice President of
International Governmental Affairs, Ford Motor Company.
On February 9, 2011, the Committee held a hearing on
current trade issues, including the trade agreements with
Colombia, Panama, and South Korea. Ambassador Kirk testified
before the Committee.
On March 17, 2011, the Subcommittee on Trade held a hearing
focusing on Congressional consideration of the trade agreement
with Colombia. The hearing addressed the economic benefits this
agreement will bring to American businesses, farmers, workers,
consumers, and the U.S. economy. In addition, the hearing
examined the national security and geopolitical implications of
the agreement and explored developments within Colombia that
have occurred since the trade agreement was concluded. The
Subcommittee received testimony from (i) Ambassador Miriam
Sapiro, Deputy U.S. Trade Representative, Office of the United
States Trade Representative; (ii) The Honorable Robert D.
Hormats, Under Secretary for Economic, Energy & Agricultural
Affairs, U.S. Department of State; (iii) The Honorable Thomas
C. Dorr, President & Chief Executive Officer, U.S. Grains
Council, and Former Under Secretary for Rural Development, U.S.
Department of Agriculture; (iv) William D. Marsh, Vice
President Legal, Western Hemisphere, Baker Hughes, Inc. on
behalf of Baker Hughes, Inc. and the National Association of
Manufacturers; (v) Ambassador Peter F. Romero, President and
Chief Executive Officer, Experior Advisory LLC, Former
Assistant Secretary for Western Hemisphere Affairs, U.S.
Department of State, and Former U.S. Ambassador to Ecuador;
(vi) Adam Isaacson, Director, Regional Security Policy Program,
Washington Office on Latin America; (vii) General Barry R.
McCaffrey, USA (Retired), President, BR McCaffrey Associates,
LLC, Former Director of the Office of National Drug Control
Policy, and Former Commander of the U.S. Southern Command.
On March 30, 2011, the Subcommittee on Trade held a hearing
focusing on Congressional consideration of the trade agreement
with Panama. The hearing addressed the economic benefits this
agreement will bring to American businesses, farmers, workers,
consumers, and the U.S. economy. In addition, the hearing
examined the national security and geopolitical implications of
the agreement, as well as action taken by Panama to address tax
transparency. The Subcommittee received testimony from (i)
Ambassador Miriam Sapiro, Deputy U.S. Trade Representative,
Office of the United States Trade Representative; (ii) Doug
Oberhelman, Chairman and Chief Executive Officer, Caterpillar
Inc. on behalf of Caterpillar Inc., the U.S. Chamber of
Commerce, the National Association of Manufacturers, the
Business Roundtable, and the Latin America Trade Coalition;
(iii) Gary LaGrange, President and Chief Executive Officer,
Port of New Orleans; (iv) Doug Wolf, President, National Pork
Producers Council; (v) Jasper Sanfilippo, President and Chief
Operating Officer, John B. Sanfilippo & Son, Inc.; (vi) Hal S.
Shapiro, Partner, Akin Gump Strauss Hauer & Feld LLP,
testifying in an individual capacity.
On April 7, 2011, the Subcommittee on Trade held a hearing
focusing on Congressional consideration of the trade agreement
with South Korea. The hearing addressed the economic benefits
this agreement will bring to American businesses, farmers,
workers, consumers, and the U.S. economy. In addition, the
hearing examined the national security and geopolitical
implications of the agreement and developments that have
occurred since the trade agreement was concluded, particularly
the supplemental agreement reached between the United States
and South Korea relating to trade in autos. The Subcommittee
received testimony from (i) Ambassador Demetrios Marantis,
Deputy U.S. Trade Representative, Office of the United States
Trade Representative; (ii) William Rhodes, Chairman, U.S.-Korea
Business Council; President and Chief Executive Officer,
William R. Rhodes Global Advisors, LLC; Senior Advisor to
Citigroup, on behalf of the U.S.-Korea Business Council and the
U.S.-Korea FTA Business Coalition; (iii) John A. Schoch, Jr.,
President and Chief Executive Officer, Profile Products LLC, on
behalf of the United States Chamber of Commerce; (iv) Robert
Holleyman, President and Chief Executive Officer, Business
Software Alliance; (v) Ambassador Thomas Hubbard, Senior
Director for Asia, McLarty Associates and Former Ambassador to
South Korea.
On April 18, 2011, Chairman Camp led a bipartisan
delegation of Members to Bogota, Colombia, to assess the
benefits of the trade agreement with Colombia as well as
progress made by Colombia to address its labor laws and
conditions, as well as protection against, and prosecution of,
labor violence.
On July 7, 2011, the Committee on Ways and Means
considered, in an informal markup session, draft legislation to
implement the trade agreements with Colombia, Panama, and South
Korea and draft statements of administration action. The
Committee conducted this informal markup to provide advice to
the Administration on the implementing bills and statements of
administrative action. The Committee approved draft legislation
to implement the trade agreement with Colombia by a vote of 22-
14, after agreeing to an amendment in the nature of a
substitute offered by Chairman Camp. The Committee approved
draft legislation to implement the trade agreement with Panama
by a vote of 22-15, after agreeing to an amendment in the
nature of a substitute offered by Chairman Camp. The Committee
approved draft legislation to implement the trade agreement
with South Korea by a vote of 22-15, after agreeing to an
amendment in the nature of a substitute offered by Chairman
Camp.
On October 3, 2011, House Majority Leader Eric Cantor
introduced, for himself and Representative Sam Farr (both by
request), H.R. 3078, the ``United States-Colombia Trade
Promotion Agreement Implementation Act''; House Majority Leader
Eric Cantor introduced for himself and Representative Jim
McDermott (both by request), H.R. 3079, the ``United States-
Panama Trade Promotion Agreement Implementation Act''; and
House Majority Leader Eric Cantor introduced, for himself and
Representative Sander Levin (both by request), H.R. 3080, the
``United States-Korea Free Trade Promotion Agreement
Implementation Act.''
On October 6, 2011, the Committee held a formal mark-up
session to consider H.R. 3078, H.R. 3079, and H.R. 3080. The
Committee ordered H.R. 3078 favorably reported, without
amendment, by a recorded vote of 24-12. The Committee ordered
H.R. 3079 favorably reported, without amendment, by a recorded
vote of 32-3. The Committee ordered H.R. 3080 favorably
reported, without amendment, by a recorded vote of 31-5.
On October 12, 2011, considering all three bills under a
closed rule that allowed for no amendments, the House passed
H.R. 3078 by a recorded vote of 262-167, H.R. 3079 by a
recorded vote of 300-129, and H.R. 3080 by a recorded vote of
278-151.
Also on October 12, 2011, the Senate passed H.R. 3078 by a
recorded vote of 66-33, H.R. 3079 by a recorded vote of 77-22,
and H.R. 3080 by a recorded vote of 83-15.
The President signed H.R. 3078, H.R. 3079, and H.R. 3080
into law on October 21, 2011.
On January 27, 2011, Chairman Camp requested that the
International Trade Commission (ITC) conduct a study assessing
the supplemental autos agreement reached by USTR with South
Korea. The ITC released that report publicly on April 7, 2011.
3. ANDEAN TRADE PREFERENCE ACT
On February 10, 2011, Chairman Camp introduced H.R. 622,
``To extend the Andean Trade Preference Act, and for other
purposes,'' which included an extension of the Andean Trade
Preferences Act (ATPA). ATPA expired on February 12, 2011. No
further action was taken on H.R. 622.
On October 3, 2011, House Majority Leader Eric Cantor
introduced, for himself and Representative Sam Farr (both by
request), H.R. 3078, the ``United States-Colombia Trade
Promotion Agreement Implementation Act,'' which included an
extension of ATPA through July 31, 2013, retroactive to
February 13, 2011. On October 6, 2011, the Committee held a
formal mark-up session to consider H.R. 3078. The Committee
ordered H.R. 3078 favorably reported, without amendment, by a
recorded vote of 24-12.
On October 12, 2011, considering the bill under a closed
rule that allowed for no amendments, the House passed H.R. 3078
by a recorded vote of 262-167. Also on October 12, 2011, the
Senate passed H.R. 3078 by a recorded vote of 66-33. The
President signed H.R. 3078 into law on October 21, 2011.
4. GENERALIZED SYSTEM OF PREFERENCES
On August 2, 2011, Chairman Dave Camp introduced, for
himself and Representatives Kevin Brady, Sander Levin, and Jim
McDermott, H.R. 2832, ``To extend the Generalized System of
Preferences, and for other purposes,'' which included a
reauthorization of the Generalized System of Preferences. On
August 7, 2011, the House passed H.R. 2832 under suspension of
the rules by voice vote. On August 21, 2011, the Senate passed
an amended version of H.R. 2832 by a vote of 70-27. On October
12, 2011, the House agreed to the Senate amendment by recorded
vote 307-122. On October 21, 2011, the President signed H.R.
2832 into law.
5. TRADE ADJUSTMENT ASSISTANCE EXTENSION ACT OF 2011
On August 2, 2011, Chairman Dave Camp introduced, for
himself and Representatives Kevin Brady, Sander Levin, and Jim
McDermott, H.R. 2832, ``To extend the Generalized System of
Preferences, and for other purposes.'' On August 7, 2011, the
House passed H.R. 2832 under suspension of the rules by voice
vote. On August 21, 2011, the Senate passed an amended version
of H.R. 2832, including the Trade Adjustment Assistance
Extension Act of 2011, by a vote of 70-27. On October 12, 2011,
the House agreed to the Senate amendment by recorded vote 307-
122. On October 21, 2011, the President signed H.R. 2832 into
law.
6. WORLD TRADE ORGANIZATION
On February 9, 2011, the Committee held a hearing on the
U.S. trade agenda. Among the current trade issues covered were
the prospect for trade expansion in agriculture, industrial
goods, and services through the Doha Round negotiations at the
World Trade Organization (WTO) and the issues surrounding
Russia's efforts to accede to the WTO. Ambassador Kirk
testified before the Committee on the Administration's views on
these issues.
7. ENFORCEMENT
On February 9, 2011, the Committee held a hearing on the
U.S. trade agenda. Among the current trade issues covered were
the full range of issues impeding American companies from
selling U.S. goods and services in China and distorting trade
flows through unfair trade practices. In addition, the hearing
addressed the management of trade disputes and other trade
issues. Ambassador Kirk testified before the Committee on the
Administration's views on these issues.
8. THE TRANS-PACIFIC PARTNERNSHIP NEGOTIATIONS
On February 9, 2011, the Committee held a hearing on the
U.S. trade agenda. Among the current trade issues covered were
the structure, content, and prospect for the ongoing Trans-
Pacific Partnership negotiations. Ambassador Kirk testified
before the Committee on the Administration's views on these
issues.
On November 10-11, 2011, Trade Subcommittee Chairman Brady
led a Congressional delegation to the APEC Summit in Honolulu,
Hawaii. The delegation met with numerous foreign trade
ministers and private sector representatives to discuss the
importance of increasing U.S. economic engagement in the Asia-
Pacific region, the status of the TPP negotiations, and various
bilateral issues.
9. OTHER BILATERAL AND REGIONAL ISSUES
China
On February 9, 2011, the Committee held a hearing on the
U.S. trade agenda. Among the current trade issues covered was
the full range of issues impeding American companies from
selling U.S. goods and services in China and distorting trade
flows through unfair trade practices. United States Trade
Representative Ron Kirk testified. On May 6, 2011, Chairman
Camp led a letter signed by a majority of Committee Members to
Secretaries Geithner, Clinton, and Locke, and Ambassador Kirk
discussing systemic problems in U.S.-China trade relations,
including issues related to China's consistent lack of
protection and enforcement of U.S. intellectual property
rights, indigenous innovation requirements, use of industrial
subsidies, export restraints on key products such as rare earth
minerals, and currency misalignment. In that letter, the
Members asked the Administration to develop metrics for
assessing China's progress on these issues.
On May 10, 2011, Committee Members met with Vice Premier
Wang Qishan to discuss the U.S.-China trade relationship.
On October 25, 2011, the Committee held a hearing focusing
on the U.S.-China economic relationship, including both the
significant opportunities presented by the Chinese market as
well as the barriers that U.S. companies, farmers, and workers
continue to face. The hearing explored the Administration's
plans to address China's persistent barriers to trade and
investment. The Committee received testimony from (i) Under
Secretary Lael Brainard, Under Secretary of International
Affairs, U.S. Department of Treasury; and (ii) Ambassador
Demetrios Marantis, Deputy U.S. Trade Representative.
On November 17, 2011, all Members of the Committee sent a
letter to Ambassador Kirk and Secretary Bryson highlighting the
need to address longstanding and specific concerns, improve
U.S. market access in China, use commercially meaningful
metrics to measure the effectiveness of commitments, and
further China's rebalancing of its economy.
The Committee has held regular staff consultations with
USTR and the Treasury and Commerce Departments regarding U.S.-
China issues.
Russia
On February 9, 2011, the Committee held a hearing on
current trade issues, including the issues surrounding Russia's
efforts to accede to the WTO, in preparation for considering
legislation, at the appropriate time, to graduate Russia from
the Jackson-Vanik amendment and grant it Permanent Normal Trade
Relations. Ambassador Kirk testified before the Committee on
the Administration's views on this issue.
On October 31, 2011, Chairman Camp and Ranking Member
Levin, along with Senators Baucus and Hatch, sent a letter to
the Administration regarding Russia's accession to the WTO. The
letter explained the importance for Russia's WTO accession
agreement to adequately address a number of issues of concern.
Burma
On May 26, 2011, Representative Joe Crowley introduced H.J.
Res. 66 to renew sanctions against Burma under the Burmese
Freedom and Democracy Act of 2003, amended by the Tom Lantos
Block Burmese JADE (Junta's Anti-Democratic Efforts) Act of
2008. On July 20, 2011, the House passed the joint resolution,
under suspension of the rules, by voice vote. On September 15,
2011, the Senate passed the joint resolution, with an
amendment, by unanimous consent. There was no further action on
H.J. Res. 66. The text of H.J. Res. 66 was included in H.R.
2608, ``Continuing Appropriations Act, 2012.'' On September 21,
the House failed to pass H.R. 2608 by a recorded vote of 195-
230. On September 23 (legislative day, September 22), 2011, the
House again voted on H.R. 2608 and passed the bill, by a
recorded vote of 219-203. On September 26, 2011, the Senate
passed H.R. 2608, with an amendment, by a recorded vote of 79-
12. On September 30, 2011, the House passed H.R. 2017,
``Continuing Appropriations Act, 2012,'' which included the
text of H.J. Res. 66. The President signed H.R. 2017 into law
on September 30. On October 4, 2011, the House passed H.R.
2608, as amended by the Senate, by a recorded vote of 352-66.
The President signed H.R. 2608 into law on October 4, 2011. The
sanctions on Burma were renewed effective July 26, 2011, by
both H.R. 2017 and H.R. 2608.
Iran
On May 13, 2011, Representative Ileana Ros-Lehtinen
introduced H.R. 1905, the Iran Threat Reduction Act of 2011. On
June 3, 2011, Representative Ileana Ros-Lehtinen introduced
H.R. 2105, the Iran, North Korea, and Syria Nonproliferation
Reform and Modernization Act of 2011. On November 2, 2011, the
House Foreign Affairs Committee marked-up both H.R. 1905 and
H.R. 2105, including making amendments, through the Chairman's
amendments, to sections within Ways and Mean's jurisdiction.
After extensive negotiations, the House Foreign Affairs
Committee agreed to amend both bills in sections within Ways
and Mean's jurisdiction to address the Committee's concerns.
Rwanda
On February 19, 2008, the United States and Rwanda signed
the U.S.-Rwanda Bilateral Investment Treaty (``Treaty Between
the Government of the United States of America and the
Government of the Republic of Rwanda Concerning the
Encouragement and Reciprocal Protection of Investment''). On
September 26, 2011, the U.S. Senate passed the treaty by
unanimous consent.
Bolivia
On November 7, 2011, Chairman Camp sent a letter to
Secretary Clinton and Ambassador Kirk expressing concern about
the Administration's decision to conclude and sign a U.S.-
Bolivia framework Agreement.
C. Legislative Review of Health Issues
1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS,
FIRST SESSION (JANUARY 5, 2011 TO NOVEMBER 30, 2011)
a. Comprehensive 1099 Taxpayer Protection and Repayment of Exchange
Subsidy Overpayments Act of 2011 (P.L. 112-9)
On January 12, 2011, House Administration Committee
Chairman Dan Lungren and 245 cosponsors introduced H.R. 4, the
``Small Business Paperwork Mandate Elimination Act of 2011.''
On February 17, 2011, the Committee marked up the bill and
ordered it favorably reported without amendment by voice vote
(H. Rept. 112-15). At the request of Chairman Camp in a letter
submitted to the Rules Committee on February 28, 2011, the text
of H.R. 4 was subsequently replaced by the text of H.R. 705,
the ``Comprehensive 1099 Taxpayer Protection and Repayment of
Exchange Subsidy Overpayments Act of 2011,'' which the
Committee had separately marked up and ordered reported, as
amended, on February 17, 2011 (H. Rept. 112-16). For further
information on H.R. 705, see section 2f. On March 3, 2011, the
House passed H.R. 4, as amended (which incorporated the text of
H.R. 705 as reported by the Ways and Means Committee), under a
Rule by a vote of 314-112. On April 5, 2011, the Senate passed
the bill without further amendment by a recorded vote of 87-12.
On April 14, 2011, the President signed the bill into law.
As reported by the committee and subsequently enacted into
law, H.R. 4 recovers a larger portion of premium subsidy
overpayments resulting from the Patient Protection and
Affordable Care Act of 2010 (``PPACA'') (P.L. 111-148) and the
Health Care and Education Reconciliation Act of 2010 (P.L. 111-
152). Prior to enactment of H.R. 4, individuals and joint
filers earning between 200-250 percent of the Federal Poverty
Level (FPL) were required to repay a maximum of $500 and
$1,000, respectively, if income increased during the year such
that they were no longer eligible for the amount initially
determined. Under H.R. 4, these individuals and joint filers
are required to repay a maximum of $750 and $1,500,
respectively. Individuals and joint filers earning between 300-
350 percent of the FPL were required to repay a maximum of
$1,000 and $2,000, respectively. Under H.R. 4, these
individuals and joint filers are required to repay a maximum of
$1,250 and $2,500, respectively. Individuals and joint filers
earning between 400-450 percent of the FPL were required to
repay a maximum of $1,500 and $3,000, respectively. Under H.R.
4, these individuals and joint filers are required to repay the
entire tax credit if their income increases to this level
during the year in question. Individuals and joint filers
earning between 450-500 percent of the FPL were required to
repay a maximum of $1,750 and $3,500, respectively. Under H.R.
4, these individuals and joint filers are required to repay the
entire tax credit if their income increases to this level
during the year in question. Repayment amounts for individuals
and joint filers earning below 200 percent, between 250-300
percent, and between 350-400 percent of the FPL were not
modified by H.R. 4.
b. Trade Adjustment Assistance Extension Act of 2011 (P.L. 112-40)
On September 2, 2011, Chairman Camp, along with three
cosponsors--Representative Kevin Brady, Ranking Member Sander
Levin, and Representative Jim McDermott--introduced H.R. 2832
to extend the Generalized System of Preferences. The bill was
considered in the House on September 7, 2011 under suspension
of the rules. It passed by a voice vote later that same day.
The bill was received in the Senate on September 8, 2011. The
underlying language of H.R. 2832 was amended to include the
Trade Adjustment and Assistance Act of 2011 on September 21,
2011. An extension of the Health Coverage Tax Credit (HCTC) was
included in the TAA amendment. On September 22, 2011, the
amended bill passed the Senate by a vote of 70-27. The amended
bill was sent back to the House, where it received
consideration under a closed rule on October 11, 2011. H.R.
2832, in its amended form, passed the House on October 12, 2011
by a vote of 307-122. It was signed into law as P.L. 112-40 by
President Obama on October 21, 2011.
As signed into law, P.L. 112-40 would amend the Internal
Revenue Code to: (1) extend the Health Coverage Tax Credit at a
rate of 72.5 percent; (2) extend the HCTC to TAA recipients who
experience a break in job training or educational programs; (3)
amend the list of ``qualified health insurance'' options to
include VEBA arrangements; (4) allow qualifying family members
to continue receiving the HCTC in certain instances; (5)
provide that the 63 day lapse of coverage does not begin until
seven days after notice is given that an individual is eligible
for HCTC; and (6) amend COBRA to allow TAA-eligible people to
receive COBRA coverage as long as they remain TAA-eligible.
Additionally, to fund the extension of the HCTC, several
reforms were made to the Medicare Quality Improvement
Organization (QIO) program.
c. Amending the Internal Revenue Code of 1986 to modify the calculation
of modified adjusted gross income for purposes of determining
eligibility for certain healthcare-related programs (H.R. 2576)
On July 18, 2011, Representative Diane Black and three
cosponsors--Representative John Duncan, Jr., Representative
Peter Roskam, and Representative Kurt Schrader--introduced H.R.
2576, ``To amend the Internal Revenue Code of 1986 to modify
the calculation of modified adjusted gross income for purposes
of determining eligibility for certain healthcare-related
programs.'' On October 18, 2011, the Committee marked up the
bill and ordered it favorably reported by a vote of 23-12 (H.
Rept. 112-254). On October 27, 2011, the House passed the bill
under a Rule by a vote of 262-157. Pursuant to H. Res. 448, in
the engrossment of H.R. 674, the text of H.R. 2576 was added to
the end of H.R. 674.
The 2010 health care law uses a uniform definition of
modified adjusted gross income (``MAGI'') to determine
eligibility for Exchange tax credits and cost-sharing
subsidies, Medicaid, and the Children's Health Insurance
Program (CHIP). That law's use of MAGI as the basis of
eligibility determinations understates the resources available
to some households. The MAGI definition is based on adjusted
gross income, a tax law term that excludes, for income tax
purposes, a portion of Social Security benefits. As a result,
the current health law does not take into account the entire
Social Security benefit when determining eligibility for
certain types of government-subsidized health insurance. H.R.
2576 would count the entire Social Security benefit, rather
than just the portion that is taxable for income tax purposes,
as income for determining eligibility for Exchange subsidies,
Medicaid, and CHIP. H.R. 2576 would bring the income
requirements for these health programs into closer alignment
with the measurement of income for other federal social welfare
programs, like public housing assistance. H.R. 2576 would not
affect the tax treatment of the Social Security benefits.
2. HEALTH CARE AND OTHER PROPOSALS DURING THER 112TH CONGRESS, FIRST
SESSION (JANUARY 5, 2011 TO NOVEMBER 30, 2011)
Repealing the Job-Killing Health Care Law Act (H.R. 2)
On January 5, 2011, Majority Leader Eric Cantor, along with
Chairman Camp and 150 other cosponsors, introduced H.R. 2, the
``Repealing the Job-Killing Health Care Law Act.'' On January
19, 2011, the House passed the bill, as amended, under a Rule
by a vote of 245-189. As of November 30, 2011, the Senate had
not yet taken up the legislation.
As passed by the House, H.R. 2 would repeal the ``Patient
Protection and Affordable Care Act of 2010'' (P.L. 111-148) and
the health care provisions of the ``Health Care and Education
Reconciliation Act of 2010'' (P.L. 111-152), including the tax
provisions contained in those two laws.
a. Full Committee Hearings
On January 26, 2011, the full Committee received testimony
on the economic and regulatory burdens imposed by the enactment
and implementation of the Patient Protection and Affordable
Care Act (P.L. 111-148) and the Health Care and Education
Reconciliation Act of 2010 (P.L. 111-152) and how such burdens
are impacting job growth and retention from (i) Austan
Goolsbee, Ph.D., Chairman, Council of Economic Advisors; (ii)
Douglas Holtz-Eakin, Ph.D., President, American Action Forum;
(iii) Scott Womack President, Womack Restaurants; and (iv) Joe
Olivo, Owner/CEO, Perfect Printing. The hearing examined the
impact the new taxes and new federal regulatory requirements,
including the shared responsibility employer requirement, were
having on job creation and small business.
On February 10, 2011, the full Committee received testimony
about the impact the Patient Protection and Affordable Care Act
(P.L. 111-148) and the Health Care and Education Reconciliation
Act of 2010 (P.L. 111-152) are having on the Medicare program
and its beneficiaries from (i) Donald M. Berwick M.D.,
Administrator, Centers for Medicare and Medicaid Services; and
(ii) Richard S. Foster, Chief Actuary, Centers for Medicare and
Medicaid Services. The hearing examined the impact these laws
will have on the Medicare program and its beneficiaries.
b. Subcommittee Hearings
Medicare Payments
On March 15, 2011, the Subcommittee received testimony on
MedPAC's March 2011 Report to Congress from Glen M. Hackbarth,
Chairman, Medicare Payment Advisory Commission. The hearing
focused on MedPAC's March 2011 Report to the Congress on
Medicare payment policies and recommendations.
On May 12, 2011, the Subcommittee received testimony about
Medicare payments to physicians from (i) Stuart Guterman, Vice
President, Payment and System Reform, Executive Director,
Commission on a High Performance Health System, The
Commonwealth Fund; (ii) Lisa Dulsky Watkins, MD, Associate
Director, Vermont Blueprint for Health, Department of Vermont
Health Access; (iii) Dana Gelb Safran, Sc.D., Sr. Vice
President for Performance Measurement and Improvement, Blue
Cross Blue Shield of Massachusetts; and (iv) Keith Wilson,
M.D., Chair, Governing Board and Executive Committee,
California Association of Physician Groups. The hearing focused
on innovative delivery and physician payment system reform
efforts.
On June 22, 2011, the Subcommittee received testimony on
the 2011 Annual Report of the Boards of Trustees of the Federal
Hospital Insurance and Federal Supplementary Medical Insurance
Trust Funds from (i) Charles P. Blahous, Ph.D., Public Trustee,
Social Security and Medicare Boards of Trustees; and (ii)
Robert Reischauer, Ph.D., Public Trustee, Social Security and
Medicare Boards of Trustees. The hearing focused on the
Medicare program's financial status.
On September 9, 2011, the Subcommittee received testimony
on how health care spending and costs are impacted by mergers
and acquisitions in the health care sector from (i) Martin
Gaynor, Ph.D., Professor, John Heinz III School of Public
Policy and Management, Carnegie Mellon University; (ii) Paul B.
Ginsburg, Ph.D., President, Center for Studying Health System
Change; (iii) Dianne Kiehl, Executive Director, Business Health
Care Group; (iv) Michael Guarino, Member, Board of Directors,
Ambulatory Surgery Center Association; and (v) David Balto,
Senior Fellow, Center for American Progress Action Fund. The
hearing focused on the impact health care consolidation is
having on the cost of private health insurance, Medicare
spending, and beneficiary costs.
On September 21, 2011, the Subcommittee received testimony
on certain expiring Medicare provider payment provisions from
(i) Rich Umbdenstock, President, American Hospital Association;
(ii) Stephen Williamson, President, American Ambulance
Association; (iii) Robert Wah, MD, Chairman, Board of Trustees,
American Medical Association; (iv) Justin Moore, Vice President
of Government Affairs, American Physical Therapy Association;
and (v) A. Bruce Steinwald, President, Steinwald Consulting.
The hearing focused on certain expiring Medicare provider
payment provisions and the impact these provisions have on
program spending, health care providers, and beneficiaries.
D. Legislative Review of Human Resources Issues
1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS, FIRST SESSION
(JANUARY 5, 2011 TO NOVEMBER 30, 2011)
a. Short-Term TANF Extension Act (P.L. 112-35)
On September 15, 2011, Representative Geoff Davis
introduced H.R. 2943, the ``Short-Term TANF Extension Act.''
H.R. 2943 extended the current $16.5 billion TANF block grant,
along with associated programs, at their current funding levels
through December 31, 2011. According to the Congressional
Budget Office, the bill did not increase the deficit. On
September 21, 2011, the House suspended the rules and passed it
by voice vote. The Senate passed without H.R. 2943 amendment by
voice vote on September 23, 2011. The President signed H.R.
2943 into law on September 30, 2011.
b. Child and Family Services Improvement and Innovation Act (P.L. 112-
34)
On September 12, 2011, Representative Geoff Davis and
sixteen cosponsors introduced H.R. 2883, the ``Child and Family
Services Improvement and Innovation Act.'' H.R. 2883
reauthorized two child welfare programs, Stephanie Tubbs Jones
Child Welfare Services and Promoting Safe and Stable Families,
through Fiscal Year 2016 at current funding levels. Further,
the bill reauthorized the Court Improvement Program but set
aside $20 million from the Promoting Safe and Stable Families
program instead of providing a separate additional
appropriation. H.R. 2883 also reauthorized U.S. Department of
Health and Human Services' authority to grant new child welfare
waivers through Fiscal Year 2014 (as already passed by voice
vote in the House on May 31, 2011 in H.R. 1194, a bill to renew
the authority of the Secretary of Health and Human Services to
approve demonstration projects designed to test innovative
strategies in State child welfare programs). In addition, the
bill ended the Mentoring Children of Prisoners program while
adding mentoring as a purpose for the Promoting Safe and Stable
Families Program.
Besides the reauthorization provisions, H.R. 2883 also
provides several child welfare program improvements. The bill
revises the current requirement for caseworkers to visit foster
youth each month to better capture the percentage of visits
actually made in the year and ensure a substantial percentage
of visits occur in the home. H.R. 2883 also broadens the focus
of current regional grants for helping parents with substance
abuse issues by permitting States to focus on the most critical
substance abuse issues while capping funds for administrative
purposes to 5 percent. Further, the bill improves data matching
and program integrity by requiring standardized data and HHS
coordination of data exchanges across State child welfare
programs. The bill also modifies State requirements on serving
foster youth to better meet children's needs. In addition, the
bill requires States to better document spending on post-
adoption services, and HHS to compile child welfare spending
data and post it on their website. Finally, H.R. 2883 requires
HHS to evaluate the effectiveness of regional grants to help
parents with substance abuse issues, and GAO to investigate
duplication in child welfare programs and to report on the time
families must wait for substance abuse or other services.
On September 19, 2011, the Committee marked up the bill and
ordered it favorably reported by a voice vote. On September 21,
2011, the House suspended the rules and passed the bill as
amended by a recorded vote of 395-25. The Senate passed without
amendment H.R. 2883 by voice vote on September 22, 2011. The
President signed H.R. 2883 into law on September 30, 2011.
2. UNEMPLOYMENT INSURANCE ISSUES
On February 10, 2011, the Subcommittee received testimony
on improving efforts to help unemployed Americans find jobs
from (i) Kristen Cox, Executive Director, Utah Workforce
Services; (ii) Tom Pauken, Chairman, Texas Workforce
Commission; (iii) Heather Boushey, Ph.D., Senior Economist,
Center for American Progress; (iv) Douglas J. Holmes,
President, UWC-Strategic Services on Unemployment and Workers'
Compensation. The hearing focused on current policies and
programs designed to help unemployed individuals return to work
and how they can be improved.
On May 5, 2011, Chairman Dave Camp with two original
cosponsors, Human Resources Subcommittee Chairman Geoff Davis
and Representative Rick Berg, introduced H.R. 1745, the ``Jobs,
Opportunity, Benefits, and Services Act of 2011.''
Title One of the JOBS Act provides for common sense reforms
to improve the operation of permanent law unemployment
benefits. It requires States to adopt a minimum standard for
job searches required of unemployment benefit recipients;
expects States to engage unemployment benefit recipients who
are most likely to exhaust benefits without finding work-such
as those without high school degrees-in education and training
that will improve both their chances of finding work and future
wages; and allows States to apply for waivers of Federal
unemployment laws, allowing them to pursue innovative pro-work
strategies--similar to the State waivers that preceded
successful Federal welfare reforms in the 1990s. It also
provides for data element and reporting standardization to
improve information sharing.
Title Two of the JOBS Act provides all States new
flexibility in spending their share of the $31 billion in
remaining temporary Federal unemployment funds. Under the JOBS
Act, States could use this money to continue paying current
Federal unemployment benefits, or instead pass laws that would
use some or all of this Federal money to keep unemployment
taxes down or otherwise promote employment, as needed by local
conditions.
The Committee held a mark-up on May 11, 2011. The bill was
ordered favorably reported, as amended, by a vote of 20-14 (H.
Rept. 112-87). The Bill was placed on the Union Calendar,
Calendar No. 48 on May 23, 2011. Through November 30, 2011, no
further action had been taken by the House on H.R. 1745.
On October 6, 2011, the subcommittee received testimony
focusing on a review of the President's recent proposals
designed to help long-term unemployed individuals return to
work. The subcommittee received testimony from (i) The
Honorable Ron Wyden, a Senator from the State of Oregon; (ii)
The Honorable Jim Renacci, a Representative from the State of
Ohio, accompanied by the Honorable Hansen Clarke, a
Representative from the State of Michigan; (iii) The Honorable
Jane Oates, Assistant Secretary, Employment and Training
Administration, U.S. Department of Labor; (iv) Maren Daley,
Executive Director, Job Service North Dakota; (v) Dawn Deane,
Unemployed Worker; (vi) Don Peitersen, Director of
Unemployment/Workforce Project, American Institute for Full
Employment; and (vii) Chris McConnell, Workforce Consultant,
AlliedBarton Security Services.
3. WELFARE REFORM ISSUES
On September 8, 2011, the subcommittee received testimony
focusing on oversight of the TANF program along with proposals
to improve work and other TANF goals as part of legislation to
extend TANF and related programs. The subcommittee received
testimony from (i) Gary Alexander, Secretary, Pennsylvania
Department of Public Welfare; (ii) Kay E. Brown, Director,
Education, Workforce, and Income Security, U.S. Government
Accountability Office; (iii) Douglas Besharov, Professor,
School of Public Policy, University of Maryland; (iv) Scott
Wetzler, Ph.D., Vice Chairman and Professor, Department of
Psychiatry and Behavioral Sciences, Montefiore Medical Center;
and (v) LaDonna Pavetti, Ph.D., Vice President for Family
Income Support Policy, Center on Budget and Policy Priorities.
4. CHILD WELFARE ISSUES
On March 17, 2011, Representative Jim McDermott and Human
Resources Subcommittee Chairman Geoff Davis introduced H.R.
1194, a bill to renew the authority of the Secretary of Health
and Human Services to approve demonstration projects designed
to test innovative strategies in State child welfare programs.
The House agreed to suspend the Rules and pass the bill by
voice vote on May 31, 2011.
H.R. 1194 amends title XI of the Social Security Act to
renew through FY2016 the authority of the Secretary of Health
and Human Services (HHS) to authorize waivers for states to
conduct child welfare program demonstration projects likely to
promote the objectives of Parts B (Child and Family Services
and Promoting Safe and Stable Families Programs) or E (Foster
Care, Adoption Assistance, and Kinship Guardianship) of Title
IV of the Social Security Act (SSA). Demonstration projects
that may be approved include those designed to identify and
address barriers that result in delays to kinship guardianship
for children in foster care, provide early intervention and
crisis intervention services that safely reduce out-of-home
placements and improve child outcomes, and identify and address
domestic violence that endangers children and results in the
placement of children in foster care.
On June 16, 2011, the subcommittee received testimony
reviewing recent changes to the Stephanie Tubbs Jones Child
Welfare Services program and the Promoting Safe and Stable
Families program, as well as considering whether additional
changes should be made in legislation to reauthorize these
programs. The subcommittee received testimony from (i) The
Honorable Dennis R. ``Denny'' Rehberg, a Representative from
the State of Montana; (ii) The Honorable Karen R. Bass, a
Representative from the State of California; (iii) The
Honorable Bryan Samuels, Commissioner, Administration on
Children, Youth and Families, Administration for Children and
Families, U.S. Department of Health and Human Services; (iv)
Patricia R. Wilson, Commissioner, Department for Community
Based Services, Kentucky Cabinet for Health and Family
Services; (v) Lelia Baum Hopper, Director, Court Improvement
Program, Supreme Court of Virginia; (vi) Tracy Wareing,
Executive Director, American Public Human Services Association;
(vii) John Sciamanna, Director, Policy and Government Affairs,
Child Welfare, American Humane Association; and (viii) Steve
Yager, Deputy Director, Children's Services Administration,
Michigan Department of Human Services.
On July 12, 2011 the subcommittee received testimony
reviewing data on child deaths due to maltreatment, determining
how to improve the accuracy of this data, and reviewing how
improving the accuracy of this data may help prevent future
fatalities. The subcommittee received testimony from (i) Kay E.
Brown, Director, Education, Workforce, and Income Security,
U.S. Government Accountability Office; (ii) Tamara Tunie,
Actor, Law and Order: SVU and Spokesperson, National Coalition
to End Child Abuse Deaths; (iii) Theresa Covington, M.P.H.,
Director, The National Center for Child Death Review; (iv)
Michael Petit, President and Founder, Every Child Matters
Education Fund; (v) Carole Jenny, M.D., Director, Child
Protection Program, Hasbro Children's Hospital; and (vi) Jane
McClure Burstain, Ph.D., Senior Policy Analyst, Center for
Public Policy Priorities.
5. DATA MATCHING ISSUES
On March 11, 2011, the Subcommittee received testimony on
the use of data matching to improve customer service, program
integrity, and taxpayer savings from (i) The Honorable Patrick
P. O'Carroll, Jr., Inspector General, Social Security
Administration; (ii) Sundhar Sekhar, Principal, National Health
and Human Services Practice Leader, Deloitte Consulting; (iii)
Joseph Vitale, Director, Information Technology Systems Center
(ITSC), National Association of State Workforce Agencies
(NASWA); (iv) Elizabeth Lower-Basch, Senior Policy Analyst,
Center for Law and Social Policy; and (v) Ron Thornburgh,
Senior Vice President of Business Development, NIC. The hearing
focused on the use of data matching to improve public benefit
programs under the Subcommittee's jurisdiction.
E. Legislative Review of Social Security Issues
1. STEWARDSHIP OF SOCIAL SECURITY PROGRAMS
Under the Budget Control Act, signed into law on August 2,
2011, the Social Security Administration (SSA) received
dedicated funds above the ten year domestic discretionary caps
to conduct continuing disability reviews and Supplemental
Security Income redeterminations. A joint June 14, 2011
Subcommittee on Oversight and Subcommittee on Social Security
hearing on accuracy of payments made by the SSA highlighted the
impact of recent funding declines and the need for restored
funding to conduct these critical reviews.
2. USE OF SOCIAL SECURITY NUMBERS
As a result of subcommittee hearings and numerous press
reports detailing the growing problem of identity theft,
particularly against children, Subcommittee Chairman Johnson
has introduced legislation to help protect Social Security
numbers (SSNs) from identity thieves. On April 12, 2011,
Subcommittee on Social Security Chairman Johnson and
Subcommittee Member Lloyd Doggett introduced H.R. 1509, ``The
Medicare Identity Theft Prevention Act of 2011,'' bipartisan
legislation prohibiting the inclusion of SSNs on Medicare
cards. On November 18, 2011, Subcommittee Chairman Johnson,
along with a number of members of the Committee on Ways and
Means (Mr. Berg, Mr. Brady, Mr. Herger, Ms. Jenkins, Mr.
Marchant, Mr. Schock and Mr. Tiberi) introduced H.R. 3475
``Keeping IDs Safe Act of 2011'' to end the Social Security
Administration's Public Death Master File publication. Social
Security compiles death records from its own files and which
includes SSNs and sells the publication to the public through
the Commerce Department. The SSNs of the deceased have been
implicated in crimes against deceased children according to
recent press reports. Some of these crimes include using the
deceased child's SSN to submit a fraudulent tax return.
F. Legislative Review of Debt Issues
1. DEBT ISSUE PROPOSALS
a. To implement the President's request to increase the statutory limit
on the public debt
On May 24, 2011, Chairman Dave Camp introduced H.R. 1954,
``To implement the President's request to increase the
statutory limit on the public debt.'' The bill provides for an
increase in the statutory debt limit of $2.4 trillion, the
amount needed to implement the President's FY 2012 budget
proposal. On May 31, 2011, the House rejected the bill under
suspension of the rules by a vote of 97-318, with 7 voting
present (Roll No. 379).
b. Cut, Cap, and Balance Act of 2011
On July 15, 2011, Representative Jason Chaffetz and 117
cosponsors introduced H.R. 2560, the ``Cut, Cap, and Balance
Act of 2011.'' The bill was referred to the Committee on the
Budget, and in addition to the Committees on Rules, and Ways
and Means. On July 19, 2011, the House passed by recorded vote:
234-190. On H.R. 2560 was received in the Senate and on July
22, 2011 a motion to proceed was tabled in the Senate by a vote
of 51-46.
c. Budget Control Act of 2011
On July 28, 2011, House Rules Committee Chairman David
Dreier introduced H.R. 2693. H.R. 2693 failed passage on July
30, 2011, by a roll call vote of 173-246.
d. Relating to the disapproval of the President's exercise of authority
to increase the debt limit, as submitted under section 3101A of
title 31, United States Code, on August 2, 2011
On September 7, 2011, Representative Tom Reed and sixty-
seven cosponsors introduced H.J. Res. 77 ``Relating to the
disapproval of the President's exercise of authority to
increase the debt limit, as submitted under section 3101A of
title 31, United States Code, on August 2, 2011.'' The
Committee on Ways and Means discharged the resolution on
September 12, 2011. The House passed H.J. Res. 77 by a recorded
vote of 232-186. On September 15, 2011 H.J. Res. 77 was
received in the Senate and read twice. The resolution was
placed on Senate Legislative Calendar under General Orders.
Calendar No. 168 pursuant to Public Law 112-25, Section
301(a)(2).
2. OTHER DEBT MATTERS--FULL COMMITTEE HEARINGS
On March 30, 2011, the full Committee received testimony on
impediments to jobs creation from (i) Dr. Edward Lazear,
Professor, Stanford University; (ii) Dr. Andrew Biggs, Resident
Scholar, American Enterprise Institute; (iii) Dr. Heather
Boushey, Senior Economist, Center for American Progress; and
(iv) Dr. Veronique de Rugy, Senior Research Fellow, Mercatus
Center. The hearing focused on identifying impediments to job
creation and the impact of budget deficits and growing debt
levels in particular.
G. Legislative Review of Multi-Jurisdictional Issues
a. National Defense Authorization Act for Fiscal Year 2012 (H.R. 1540)
On April 14, 2011, Armed Services Committee Chairman Howard
P. ``Buck'' McKeon introduced the ``National Defense
Authorization Act for Fiscal Year 2012'' (H.R. 1540), which the
Armed Services Committee ordered favorably reported to the
House, with an amendment, on May 11, 2011. On May 12, 2011 and
May 16, 2011, Chairman Camp and Chairman McKeon exchanged
letters acknowledging the jurisdiction of the Ways and Means
Committee over various provisions in the bill, including a tax-
related provision relating to an energy grant program
established under P.L. 111-5.
H.R. 1540 also included a provision that would require
future Medicare-eligible enrollees in the Uniformed Services
Family Health Plan to enroll in Medicare when they turn 65.
These enrollees would also receive TRICARE for Life as
wraparound coverage once they were enrolled in Medicare. The
Subcommittee on Health received a referral based on the
inclusion of this provision.
H.R. 1540 passed the House May 26, 2011, and was
subsequently referred to the Senate Committee on Armed
Services.
II. OVERSIGHT ACTIVITY REVIEW
A. Oversight Agenda
Committee on Ways and Means,
House of Representatives,
Washington, DC, February 15, 2011.
Hon. Darrell Issa,
Chairman, Committee on Oversight & Government Reform,
Rayburn House Office Bldg., Washington, DC.
Hon. Daniel E. Lungren,
Chairman, Committee on House Administration,
Longworth House Office Bldg., Washington, DC.
Dear Chairman Issa and Chairman Lungren: In accordance with
the requirements of clause 2 of Rule X of the Rules of the
House of Representatives, the following is a list of oversight
hearings and oversight-related activities that the Committee on
Ways and Means and its Subcommittees plan to conduct during the
112th Congress.
Matters under the Committee's Federal Budget Jurisdiction:
Economic and Budget Outlook. Oversight hearings
with various Administration officials to discuss current
economic and budget conditions, including the long-term
outlook, the state of the economy, prospects for recovery and
long-term growth, our economic competitiveness, private sector
job creation, and limits on the public debt.
Matters under the Committee's Tax Jurisdiction:
Tax Reform. Hearings on simplifying and reforming
the tax code for individuals, families, and employers in order
to better promote economic growth and job creation.
Priorities of the Department of the Treasury.
Hearings with the Treasury Secretary and other Administration
officials to receive information regarding the Administration's
tax-related priorities for the 112th Congress. Specifically,
discuss and consider legislative and administrative proposals
contained in the President's fiscal year 2012 and 2013 budgets.
Appropriate Tax Relief for Individuals, Families,
and Employers. Hearings on appropriate tax relief measures for
individual taxpayers, families, and employers of all sizes.
Internal Revenue Service Operations/Administration
of Tax Laws. Oversight of the major Internal Revenue Service
(IRS) programs, including enforcement, collection, taxpayer
services, returns processing, and information systems. Consider
analyses and reports provided to the Congress by the IRS
National Taxpayer Advocate, Treasury Inspector General for Tax
Administration, and the Government Accountability Office (GAO).
Oversight of IRS funding and staffing levels needed to provide
taxpayer assistance and enforce the tax law fairly, effectively
and efficiently. Evaluate tax return filing seasons, including
use of paid tax preparers, electronic filing, IRS and volunteer
taxpayer assistance programs, and the Free File Program.
Discuss proposed funding and staffing levels for the IRS and
legislative proposals and administrative proposals contained in
the President's fiscal year 2012 and 2013 budgets. Review IRS
realignment and closure of service centers and other
facilities.
Delivery of Tax Refunds. Oversight related to the
delivery of Federal tax refunds via the use of debit cards to
assist individuals who do not have access to financial accounts
or institutions.
Tax-Exempt Organizations. Oversight of Federal tax
laws, regulations, and filing requirements that affect tax-
exempt organizations, particularly charities and foundations.
Evaluate overall IRS efforts to monitor tax-exempt
organizations, identify areas of non-compliance, prevent abuse,
and ensure timely disclosure to the public about tax-exempt
organization activities and finances.
Tax Code and Tax Form Simplification. Oversight of
tax code and tax form complexity, particularly for individuals,
with the goal of simplification. Review areas where taxpayers
and professional return preparers have difficulty, including
areas where they make the most errors, and consider solutions.
Evaluate simplification of information returns to assist
taxpayers in determining taxable income. Examine proposals to
close the ``tax gap'' by simplifying compliance with our tax
laws.
Earned Income Tax Credit (``EITC''). Oversight of
IRS programs designed to provide tax assistance to more than 23
million low-income working taxpayers claiming the EITC.
Evaluate the participation and error rates within the program.
Tax Scams. Oversight of the latest tax scams and
tax fraud activities with a goal of protecting taxpayers and
preventing identity theft.
Federal Excise Taxes. Oversight review of Federal
excise taxes, credits, and refunds, including the trust funds
financed by these taxes.
Pensions and Retirement Security. Oversight review
of the financial condition, operations, and governance of the
Pension Benefit Corporation (``PBGC''), including financial
exposure of the PBGC.
Matters under the Committee's Health Jurisdiction:
Priorities of the Department of Health and Human
Services (HHS). Oversight hearing with the HHS Secretary to
discuss priorities for the 112th Congress and concerns related
to the delivery of health services and reimbursement under
Medicare. Specifically, discuss and consider legislative and
administrative proposals contained in the President's fiscal
year 2012 and 2013 budgets.
Medicare Part A and Part B (Fee-for-Service
Providers). Oversight of the major Medicare programs to ensure
efficient use of resources, quality of care, and access to
providers for Medicare beneficiaries. Specific topics include:
adequacy and appropriateness of provider reimbursements,
including incentive payments; program benefits; cost sharing;
workforce supply; the doctor-patient relationship; treatment of
specific populations such as people with disabilities and low-
income beneficiaries; quality improvement efforts;
implementation of recently enacted Medicare legislation and
regulations; and waste, fraud, and abuse activities.
Medicare Advantage. Oversight of Medicare health
plans, including: enrollment; reimbursements; benefit packages;
quality; beneficiary choice; and recent statutory and
regulatory changes affecting Medicare health plans and their
enrollees.
Medicare Part D (Prescription Drug Plans).
Oversight of the Medicare prescription drug program, including:
drug pricing; beneficiary premiums and cost-sharing;
beneficiary choice; impacts of recently enacted legislation and
regulations and their impact on the Part D program; and access
to retiree prescription drug coverage.
Medicare Entitlement. Oversight of program changes
on the Medicare Trust Funds; premium and copay levels; and
benefit design.
CMS Administration. Oversight of Centers for
Medicare and Medicaid Service (CMS), including issuance of
regulations and their impact on Medicare providers and
beneficiaries; the adequacy and use of CMS' budget and staff;
contracting activities; communications with beneficiaries;
adherence to the Administrative Procedures Act; and general
agency accountability.
Private Health Insurance Coverage. Oversight and
review of private health coverage, including: cost, access,
subsidies to purchase insurance, benefit design, coverage
options, pooling mechanisms, and employer-sponsored benefits;
COBRA; Health Coverage Tax Credit (HCTC); health savings
accounts and flexible spending arrangements; options to reduce
the cost of health coverage, expand coverage, and address the
rate of increase in health care costs; the impact of recently
enacted legislation and regulations on those with private
insurance, employers, the economy, and state budgets; and
adherence to the Administrative Procedures Act.
Matters under the Committee's Human Resources Jurisdiction:
Welfare Reform. Review and consider proposals to
reauthorize the Temporary Assistance for Needy Families (TANF)
program and related welfare reform programs. Examine barriers
to increasing self-sufficiency among low-income families with
children, and how changes to TANF and related programs may
better address the needs of adult beneficiaries who face
barriers to employment. Review the role that related programs
such as child care and child support enforcement play in
facilitating economic opportunity for low-income families.
Unemployment Compensation. Provide oversight of
the nation's unemployment compensation benefits and employment
security systems, with a focus on reforms that could better
assist beneficiaries in returning to work.
Child Welfare. Provide oversight of the nation's
child welfare programs, including foster care, adoption
assistance, and child and family service programs under Titles
IV-B and IV-E of the Social Security Act. Review State efforts
to implement new statutory and regulatory requirements under
the Fostering Connections to Success and Increasing Adoptions
Act, including providing assistance to relatives to care for
children and improving the oversight of the health and
educational needs of foster children. Consider proposals for
reauthorizing several child welfare services programs whose
authorization expires at the end of FY 2011, as well as
proposals designed to improve the financing of child welfare
programs and to reduce abuse and neglect of at-risk children.
Low-Income Disabled and Aged Individuals. Provide
oversight of the Supplemental Security Income (SSI) program to
examine trends in the program, agency program integrity
efforts, and options to reduce administrative complexities in
order to target program resources to those most in need.
Matters under the Committee's Social Security Jurisdiction:
Strengthening Social Security. Examine how Social
Security programs are meeting the needs of today's and
tomorrow's beneficiaries, along with the financial challenges
facing the program and proposals to strengthen Social Security.
Stewardship of Social Security Programs. Provide
oversight of the management and performance of Social Security
programs, including their potential vulnerability to waste,
fraud, and abuse, and to explore necessary legislative
remedies.
Use of the Social Security Number (SSN). Examine
the integrity and protection of SSNs by the Social Security
Administration (SSA) and, the use of SSNs and Social Security
cards as identifiers and in identity theft and other fraud,
along with options for change.
Challenges Facing the Disability Insurance (DI)
Program. Provide oversight of the DI program including:
assessing the effectiveness of return to work programs, efforts
to improve disability claims processing and service delivery,
and examining the growth of and options to strengthen the DI
program.
SSA's Information Technology (IT) Infrastructure.
Assess the effectiveness of the SSA's IT infrastructure,
including its management, performance, and strategic planning
for future programs and systems development.
Service Delivery. Oversight of the SSA's service
to the public during a time of fiscal constraint and evolving
service delivery approaches.
Matters under the Committee's Trade Jurisdiction:
Signed Trade Agreements with Colombia, Panama, and
South Korea. Oversight of the three signed and pending trade
agreements, with focus on setting a clear path forward to
consider all three agreements early in 2011.
China. Oversight of systemic problems in U.S.-
China trade relations, including issues related to China's
consistent lack of protection and enforcement of U.S.
intellectual property rights, indigenous innovation
requirements, use of industrial subsides, export restraints on
key products such as rare earth minerals, and currency
undervaluation.
Other Bilateral and Regional Negotiations.
Oversight of ongoing bilateral and regional negotiations
including the Trans-Pacific Partnership. Evaluate prospect for
additional trade and investment agreement negotiations.
Preference Programs. Oversight of major U.S. trade
preference programs, such as the Generalized System of
Preferences, African Growth and Opportunity Act, Caribbean
Basin Initiative, Andean Trade Preference Act, and Haitian
Hemispheric Opportunity Through Partnership Encouragement Act.
Evaluate efficacy of programs and address possible
improvements.
World Trade Organization (``WTO''). Oversight of
U.S. goals. Evaluation of reasons for the current stalemate in
WTO negotiations and consideration of proposals to break
impasse and achieve meaningful outcome in all areas. Oversight
of accessions to the WTO, including Russia.
Enforcement. Oversight of U.S. enforcement of WTO
rights and rights under trade agreements. Evaluation of
proposals to strengthen border enforcement related to U.S.
intellectual property rights, import safety, and illegal
transshipment. Oversight of administration of U.S. trade remedy
laws, including border enforcement. Oversight of whether the
United States is in compliance with its obligations,
particularly where the United States is facing retaliation.
Implemented Trade Agreements. Oversight of
implemented agreements involving Peru, Central America/the
Dominican Republic, Oman, Bahrain, Singapore, Chile, Australia,
Morocco, Jordan, the North American Free Trade Agreement
(``NAFTA''), and Israel.
Trade Adjustment Assistance. Renew and provide
continued oversight concerning the Trade Adjustment Assistance
programs for Workers, Firms, Communities, and Farmers.
Priorities of U.S. Customs and Border Protection
(CBP). Oversight concerning customs revenue functions and trade
facilitation, including enforcement of U.S. trade and customs
laws and regulations. Consider proposals related to CBP's
capacity, resources, and organizational structure to carry out
its mandate.
Miscellaneous Tariff Bill (``MTB''). Continue work
concerning noncontroversial bills to eliminate or reduce duties
on products not made in sufficient quantities in the United
States, in accordance with Committee guidelines and House
Rules.
Priorities of the Office of the United States
Trade Representative. Oversight hearing with the United States
Trade Representative to discuss priorities for the 112th
Congress and concerns related to the international trade
agenda.
Priorities of the United States International
Trade Commission. Oversight over the Commission concerning
overall priorities and operations.
This list is not intended to be exclusive. The Committee
anticipates that additional oversight hearings and activities
will be scheduled as issues arise and as time permits. Also,
the Committee's oversight priorities and particular concerns
may change as the 112th Congress progresses over the coming 18
months.
Sincerely,
Dave Camp,
Chairman.
B. Actions Taken and Recommendations Made With Respect to Oversight
Plan
SUBCOMMITTEE ON OVERSIGHT
A. Subcommittee Hearings for 112th Congress
1. Reducing Health Care Fraud
Actions Taken: On March 2, 2011, the Oversight Subcommittee
received testimony on improving efforts to combat health care
fraud from (i) Peter Budetti, M.D., Deputy Administrator and
Director, Center for Program Integrity, Centers for Medicare
and Medicaid Services; (ii) Lewis Morris, Chief Counsel, Office
of Inspector General; (iii) Karen Ignagni, President and CEO,
America's Health Insurance Plans; (iv) Louis Saccoccio,
Executive Director, National Health Care Anti-Fraud
Association; and (v) Aghaegbuna ``Ike'' Odelugo, who pled
guilty to state and federal charges related to nearly $10
million in Medicare fraud.
The hearing focused on current policies and programs
designed to prevent and punish Medicare fraud, as well as new
and innovative practices aimed at preventing health care fraud
used in the private sector. Health care fraud costs the
American taxpayer tens of billions of dollars every year,
significantly increasing Medicare spending. As a GAO-designated
``high-risk'' program since 1990, Medicare continues to attract
those who defraud the government through kickbacks, identity
theft, and billing for services and equipment beneficiaries
never receive or do not need.
The Subcommittee explored how the public sector and private
sector could learn from each other about new tools to combat
health care fraud, waste, and abuse. The witnesses testified
about the latest efforts to reduce Medicare fraud, including
various data matching techniques. Mr. Odelugo testified about
how easy it was for him to commit health care fraud, and what
roadblocks might be put in place to deter others from engaging
in similar activity.
2. IRS Operations and the 2011 Tax Return Filing Season
Actions Taken: On March 31, 2011, the Oversight
Subcommittee received testimony concerning the Internal Revenue
Service operations and the 2011 tax return filing season from
The Honorable Douglas Shulman, Commissioner, Internal Revenue
Service. The Subcommittee considered (1) the protection of
taxpayer rights, (2) fairness in tax examinations and tax
administration, (3) IRS efforts to prevent tax fraud, waste,
and abuse, and (4) the 2012 budget proposal for the IRS and the
requested increases over the fiscal year 2010 enacted level.
The Commissioner's testimony focused on IRS e-filing
initiatives, taxpayer outreach and education initiatives, and
the agency's budget request.
On November 22, 2010, the Subcommittee requested the GAO
monitor and assess the Internal Revenue Service's performance
during the 2011 tax return filing season, with an emphasis on
the IRS' efforts to streamline returns processing, improve
taxpayer service, and enhance compliance. The GAO's report,
which was released at the hearing, found that while the IRS had
made progress in improving access to electronic tax
administration, more needed to be done to address taxpayer
noncompliance and improve taxpayer service. The GAO report also
highlighted the need for IRS to provide actual performance
results of its various enforcement initiatives in order to
better assess agency resources.
3. AARP's Organizational Structure and Finances
Actions Taken: On April 1, 2011, the Subcommittee on
Oversight and the Subcommittee on Health received testimony on
AARP's organizational structure and finances from (i) A. Barry
Rand, Chief Executive Officer, AARP Accompanied by Lee Hammond,
President, AARP Board of Directors; (ii) William Josephson,
J.D., Of Counsel Fried, Frank, Harris, Shriver & Jacobson LLP;
and (iii) Frances R. Hill, J.D., Ph.D, Professor, University of
Miami School of Law. The hearing focused on AARP's
organizational structure, management, and financial growth over
the last decade.
4. Transparency and Funding of State and Local Pensions
Actions Taken: On May 5, 2011, the Oversight Subcommittee
received testimony on the transparency and funding of state and
local pension plans from (i) The Honorable Walker Stapleton,
Colorado State Treasury; (ii) Josh Barro, Walter B. Wriston
Fellow, Manhattan Institute for Policy Research; (iii) Jeremy
Gold, FSA, CERA, MAAA, PhD, Jeremy Gold Pensions; (iv) Robert
Kurtter, Managing Director, U.S. Public Finance, Moody's
Investors Service; and (v) Iris J. Lav, Senior Advisor, Center
on Budget and Policy Priorities.
The hearing focused on the measurement and transparency of
funding levels of State and local pension plans and explored
whether improvements to those plans' actuarial assumptions--and
enhanced transparency in the reporting of the financial health
of those plans--are warranted.
Among the approaches to these issues that the Subcommittee
reviewed was the ``Public Employee Pension Transparency Act''
(H.R. 567). The legislation, sponsored by Ways and Means
Committee member Devin Nunes (R-CA), is intended to enhance
transparency in this area by encouraging public plans to
disclose: (1) various plan funding data using their own
actuarial assumptions, including a statement of those
assumptions, and (2) the fair market value of plan assets and
the value of plan liabilities using Treasury yields as the
discount rate. State and local governments failing to make the
disclosures proposed under the bill would lose their ability to
issue debt that is tax-preferred under Federal income tax law.
5. Improper Payments in the Administration of Refundable
Tax Credits
Actions Taken: On May 25, 2011, the Oversight Subcommittee
received testimony on improper payments in the administration
of refundable tax credits from (i) Steven Miller, Deputy
Commissioner for Services and Enforcement, Internal Revenue
Service; (ii) The Honorable J. Russell George, Treasury
Inspector General for Taxpayer Administration, U.S. Department
of the Treasury, accompanied by Mike McKenney, Assistant
Inspector General for Audit; (iii) Michael Brostek, Director,
Tax Policy and Administration, Strategic Issues, GAO; and (iv)
Nina E. Olson, National Taxpayer Advocate, Internal Revenue
Service.
The Subcommittee examined the administration of refundable
tax credits, with an emphasis on the estimated $106 billion in
improper payments attributable to refundable credits and the
steps the IRS is taking, and plans to take to reduce the level
of waste, fraud, and abuse related to refundable credits. In
response to numerous reports issued by the Treasury Inspector
General for Tax Administration and the GAO, on February 11,
2011, Chairman Camp and Subcommittee Chairman Boustany sent a
letter to the IRS regarding the high levels of abuse of the
Earned Income Tax Credit (EITC)--as much as $83.9 billion since
2002. The IRS agreed that the level of improper payments
related to the Earned Income Tax Credit is a significant
problem the agency is facing and noted that it was implementing
a new approach targeting paid return preparers to reduce
preparer fraud and improper payments.
According to the Commissioner, over 60 percent of EITC
returns are from paid tax return preparers and the IRS has
commenced a paid return preparer initiative that imposes
registration and competence requirements on paid preparers, in
an effort to increase oversight of these preparers and reduce
erroneous refund claims. The IRS is also enforcing due
diligence requirements through correspondence audits of return
preparers and due diligence office visits, in an effort to
reduce the level of improper payments. To date, the IRS has
sent 10,000 return preparer notices and conducted more than
1,000 due diligence visits in an effort to curb refundable
credit abuse. Inspector General George testified that the IRS
has failed to implement many of its recommendations made to
curb improper payment abuse and has consistently refused to
provide Congress with improper payment reduction goals. Had the
recommendations been implemented, they would have saved an
estimated $8.2 billion.
6. Social Security's Payment Accuracy
Actions Taken: On June 14, 2011, the Subcommittees on
Oversight and Social Security held a hearing on the Accuracy of
Payments Made by the Social Security Administration (SSA). The
Subcommittees heard testimony from the following witnesses:
(ii) Carolyn Colvin, Deputy Commissioner, Social Security
Administration, (ii) Patrick P. O'Carroll, Jr., Inspector
General, Social Security Administration, (ii) Dan Bertoni,
Director, Education, Workforce and Income Security Issues, U.S.
Government Accountability Office, (iv) Ann P. Robert, Deputy
Director, Bureau of Disability Determination Services, Illinois
Department of Human Services, on behalf of the National Council
of Disability Determination Directors, and (v) Joseph Dirago,
President, National Council of Social Security Management
Associations.
Payment errors in Social Security programs impact the
Social Security Trust Funds, while Supplemental Security Income
(SSI) errors impact general revenues. In FY 2009, the combined
error rate for Social Security programs was less than 0.5
percent, with overpayments in the retirement and Disability
Insurance (DI) program estimated at $841 million and $1.7
billion respectively. SSI, with its more complicated
eligibility rules, has an error rate of 10 percent with over
$4.0 billion in overpayments. Because the disabled generally
receive government health benefits, the government also often
incurs improper Medicare and Medicaid payments in these cases.
The Social Security Administration (SSA) has a total of at
least $15 billion in uncollected payments due the agency.
Continuing Disability Reviews (CDRs) and SSI redeterminations
are the major integrity program tools the agency uses to make
sure the correct payments are going to the correct person on
time and in the correct amounts. CDRs save between $12 and $15
for every $1 spent conducting the review, while SSI
redeterminations return $7 for every dollar spent. The
witnesses discussed Social Security's efforts to improve
payment accuracy for the Old Age and Survivors Insurance
(OASI), DI, and SSI programs, including the backlogs associated
with these efforts and how these backlogs might be reduced to
better protect taxpayer dollars.
7. Implementation of the IRS Paid Tax Return Preparer
Program
Actions Taken: On July 28, 2011, the Oversight Subcommittee
held a hearing on the new IRS paid tax return preparer program.
The Subcommittee heard testimony from the following witnesses:
(i) David Williams, Director of the IRS Return Preparer Office,
at the Internal Revenue Service; (ii) Jim White, Director of
Strategic Issues at the U.S. Government Accountability Office;
(iii) Kathy Pickering, Vice President--Government Relations and
Executive Director of the Tax Institute at H&R Block; (iv)
Patricia Thompson, Chair of the AICPA Tax Executive Committee
at the American Institute of Certified Public Accountants; (v)
Paul Cinquemani, Director of Member Services, Business
Development, and Government Relations at the National
Association of Tax Professionals; (vi) Lonnie Gary, EA, United
States Tax Court Professional, Chair of the National
Association of Enrolled Agents Government Relations Committee;
and (vii) David Rothstein, Researcher at Policy Matters Ohio,
and Research Fellow at The New America Foundation.
The hearing explored the new requirements on paid return
preparers, assessed IRS progress in preparing and implementing
a program work plan, and examined how the program will
ultimately impact the tax return preparer community and
taxpayers.
Approximately sixty percent of taxpayers pay a professional
to prepare their Federal income tax returns, and the Government
Accountability Office (GAO) estimates that errors by tax return
preparers affected an estimated $106 billion in improper
refundable tax credits in recent years. In light of these
concerns, the IRS initiated a tax return preparer initiative to
monitor and improve the accuracy of professionally prepared tax
returns. While IRS defended its handling of the program, other
witnesses emphasized the challenges IRS faced in implementing
the paid return preparer program. Some witnesses were concerned
that the program duplicated existing testing and compliance
programs, and that the planned testing would not include
complicated tax forms. GAO expressed concerns that IRS lacked a
sufficient documented framework to guide its overall effort.
8. Energy Tax Policy and Tax Reform
Actions Taken: On September 22, 2011, the Subcommittee on
Select Revenue Measures along with the Subcommittee on
Oversight, received testimony on the intersection of energy
policy and tax policy, with a focus on the dual priorities of
comprehensive tax reform and a sustainable energy policy that
addresses our economic, security, and environmental needs from
(i) The Honorable J. Russell George, Inspector General,
Treasury Inspector General for Tax Administration; (ii) Richard
E. Byrd, Jr., Commissioner, Wage and Investment Division,
Internal Revenue Service; (iii) Donald B. Marron, Director, Tax
Policy Center, The Urban Institute; (iv) Kevin Book, Managing
Director, Research, Clearview Energy Partners, LLC; (v) Neil Z.
Auerbach, Founder and Managing Partner, Hudson Clean Energy
Partners, L.P.; (vi) Will Coleman, Partner, Mohr Davidow
Ventures; (vii) Tim Greeff, Political Director at the Clean
Economy Network; (viii) Andrew J. Littlefair, President and
Chief Executive Officer of Clean Energy Fuels; (ix) Lawrence B.
Lindsey, President and Chief Executive Officer of The Lindsey
Group; (x) Calvin Dooley, President and Chief Executive Officer
of the American Chemistry Council; (xi) David W. Kreutzer,
Research Fellow in Energy Economics and Climate Change of The
Heritage Foundation; and (xii) Hank Ziomek, Director of Sales,
Titeflex Corporation.
9. Implementation of Small Business Health Insurance Tax
Credit
Actions Taken: On November 15, 2011 the Subcommittee on
Oversight held a hearing on the implementation and
effectiveness of the Small Business Health Insurance Tax
Credit. The Subcommittee heard testimony from (i) The Honorable
J. Russell George, Inspector General, Treasury Inspector
General for Tax Administration, (ii) Sarah Ingram Hall,
Commissioner for the Tax Exempt & Government Entities Division,
Internal Revenue Service, (iii) Patricia Thompson, Chair of the
Tax Executive Committee of the American Institute of Certified
Public Accountants, (iv) Todd McCracken, President of the
National Small Business Association, and (v) Matthew Hisel, Co-
Director of Home Resource, a Montana-based tax-exempt
organization.
The credit covers 35 percent of an eligible small
employer's contribution to employee health insurance premiums
for each tax year from 2010 to 2013. For tax years 2014 and
beyond, an eligible small employer may claim the credit for up
to 50 percent of its employee health insurance contributions,
but only for two consecutive years. The credit generally is
available to employers with no more than 25 full-time
equivalent employees employed during the tax year, and whose
employees have average annual wages of no more than $50,000.
Enacted along with the Affordable Care Act (ACA), the
credit was designed to encourage small businesses to provide
health care coverage to employees. Although supporters of the
ACA argued that the credit would provide meaningful assistance
to the small business community and lead to increased coverage
for employees, many in the small business community argue the
credit is too limited and its calculation is too complex to be
of value. A recent report by the Treasury Inspector General for
Tax Administration (TIGTA) found that only 309,000 taxpayers
took advantage of the credit as of May 2011, despite earlier
claims by the Administration that four million employers would
be eligible. The Inspector General also found that the manner
in which the IRS is administering the credit has created
concerns over tax compliance. He testified that the credit's
complexity has led to lower than expected claim rates and that
the lack of documentation requirements raised concerns over
improper payments.
SUBCOMMITTEE ON TRADE
1. Trade Agreements with Colombia, Panama, and South Korea
Action taken: The House and Senate passed bills to
implement all three trade agreements on October 12, 2011, which
were signed into law by the President on October 21, 2011.
The Committee held a hearing on January 25, 2011, on
Congressional consideration of the trade agreements with
Colombia, Panama, and South Korea, and the benefits these
agreements will bring to American businesses, farmers, workers,
consumers, and the U.S. economy. On February 9, 2011, the
Committee held a hearing focusing on current trade issues
including the trade agreements with Colombia, Panama, and South
Korea. United States Trade Representative Ron Kirk testified.
The Subcommittee on Trade also held a hearing on March 17, 2011
on the trade agreement with Colombia; on March 30, 2011 on the
trade agreement with Panama; and on April 7, 2011 on the trade
agreement with South Korea. On July 7, 2011, the Committee on
Ways and Means considered, and approved, in an informal mark-up
session, draft legislation to implement the trade agreements
with Colombia, Panama, and South Korea and draft statements of
administration action. On October 3, 2011, House Majority
Leader Eric Cantor and one cosponsor introduced (by request)
three separate bills to implement each of the trade agreements
with Colombia, Panama, and South Korea. On October 6, 2011, the
Committee held a formal mark-up session to consider all three
bills. The Committee approved all three bills and favorably
reported them without amendment. On October 12, 2011, the House
passed all three bills. Also on October 12, 2011, the Senate
passed all three bills. The President signed all three bills
into law on October 21, 2011.
On April 18, 2011, Chairman Camp led a bipartisan
delegation of Members to Bogota, Colombia to evaluate the
status of the agreement and progress taken by Colombia on labor
issues.
On January 27, 2011, Chairman Camp requested that the
International Trade Commission (ITC) conduct a study assessing
the supplemental autos agreement reached by USTR with South
Korea, and the ITC released that report publicly on April 7,
2011.
2. China
Action taken: On February 9, 2011, the Committee held a
hearing focusing on current trade issues, including the full
range of issues impeding American companies from selling U.S.
goods and services in China and distorting trade flows through
unfair trade practices. United States Trade Representative Ron
Kirk testified. On May 6, 2011, Chairman Camp led a letter
signed by a majority of Committee Members to Secretaries
Geithner, Clinton, and Locke, and Ambassador Kirk discussing
systemic problems in U.S.-China trade relations, including
issues related to China's consistent lack of protection and
enforcement of U.S. intellectual property rights, indigenous
innovation requirements, use of industrial subsidies, export
restraints on key products such as rare earth minerals, and
currency misalignment. In that letter, the Members asked the
Administration to develop metrics for assessing China's
progress on these issues.
On May 10, 2011, Committee Members met with Vice Premier
Wang Qishan to discuss the U.S.-China trade relationship.
On October 25, 2011, the Committee held a hearing focusing
on the U.S.-China economic relationship, including both the
significant opportunities presented by the Chinese market as
well as the barriers that U.S. companies, farmers, and workers
continue to face. The hearing explored the Administration's
plans to address China's persistent barriers to trade and
investment.
On November 17, 2011, all Members of the Committee sent a
letter to Ambassador Kirk and Secretary Bryson highlighting the
need to address longstanding and specific concerns, improve
U.S. market access in China, use commercially meaningful
metrics to measure the effectiveness of commitments, and
further China's rebalancing of its economy.
The Committee has held regular staff consultations with
USTR and the Treasury and Commerce Departments regarding U.S.-
China issues.
3. Other Bilateral and Regional Negotiations
Action taken: On February 9, 2011, the Committee held a
hearing focusing on current trade issues, including the ongoing
Trans-Pacific Partnership negotiations. United States Trade
Representative Ron Kirk provided testimony.
On February 17, 2011, Chairman Camp and Ranking Member
Levin, along with Senators Baucus and Hatch, sent a letter to
the Administration regarding Taiwan's scientifically
unjustified barriers to U.S. beef exports.
On November 8, 2011, Chairman Camp and Ranking Member
Levin, along with Senators Baucus and Hatch, sent a letter to
the Administration regarding Japan's expected announcement at
the Asia Pacific Economic Cooperation (APEC) Summit in Honolulu
to seek participation in the Trans-Pacific Partnership (TPP).
The letter expressed concern about Japan's longstanding
barriers to trade and the importance of strong discipline to
address non-tariff barriers.
The Committee has also held frequent staff consultation
sessions with USTR to discuss ongoing progress in the
negotiations and to provide Member views on the conduct and
content of the negotiations.
On November 10-11, 2011, Trade Subcommittee Chairman Brady
led a Congressional delegation to the APEC Summit in Honolulu,
Hawaii. The delegation met with numerous foreign trade
ministers and private sector representatives to discuss the
importance of increasing U.S. economic engagement in the Asia-
Pacific region, the status of the TPP negotiations, and various
bilateral issues.
On November 7, 2011, Chairman Camp sent a letter to
Secretary Clinton and Ambassador Kirk expressing concerns about
the Administration's plans to sign a new trade framework with
Bolivia.
On May 26, 2011, Representative Joe Crowley introduced H.J.
Res. 66 to renew sanctions against Burma under the Burmese
Freedom and Democracy Act of 2003, amended by the Tom Lantos
Block Burmese JADE (Junta's Anti-Democratic Efforts) Act of
2008. On July 20, 2011, the House passed the joint resolution,
under suspension of the rules, by voice vote. On September 15,
2011, the Senate passed the joint resolution, with an
amendment, by unanimous consent. There was no further action on
H.J. Res. 66. The text of H.J. Res 66 was included in H.R.
2608, ``Continuing Appropriations Act, 2012.'' On September 21,
the House failed to pass H.R. 2608 by a recorded vote of 195-
230. On September 23 (legislative day, September 22), 2011, the
House again voted on H.R. 2608 and passed the bill, by a
recorded vote of 219-203. On September 26, 2011, the Senate
passed H.R. 2608, with an amendment, by a recorded vote of 79-
12. On September 30, 2011, the House passed H.R. 2017,
``Continuing Appropriations Act, 2012,'' which included the
text of H.J. Res. 66. The President signed H.R. 2017 into law
on September 30. On October 4, 2011, the House passed H.R.
2608, as amended by the Senate, by a recorded vote of 352-66.
The President signed H.R. 2608 into law on October 4, 2011. The
sanctions on Burma were renewed effective July 26, 2011 by both
H.R. 2017 and H.R. 2608.
On July 28, 2011, the Committee received a report from the
Department of State on Burma's timber trade, pursuant to the
Lantos Block Burmese JADE Act.
On August 23, 2011, the Committee received reports from the
Department of State on global trade relating to Iran.
On September 19, 2011, and October 17, 2011, the Committee
received reports from the Department of Treasury on activities
taken by the Treasury Department Office of Foreign Assets
Control in the Administration of the licensing regime set forth
in 906(a)(1) of the Act with respect to exportation in
agricultural commodities, medicine, medical devices to Iran and
Sudan.
On October 3, 2011, the Committee received a report from
the Department of State on investments in the energy sector in
Iran.
4. Preference Programs
Action taken: On February 10, 2011, Chairman Camp
introduced H.R. 622 to extend the Andean Trade Preference Act.
On October 3, 2011, House Majority Leader Eric Cantor
introduced, for himself and Representative Sam Farr (both by
request), H.R. 3078, the ``United States-Colombia Trade
Promotion Agreement Implementation Act,'' which included an
extension of the Andean Trade Preference Act. On October 6,
2011, the Committee held a formal mark-up session to consider
H.R. 3078. The Committee approved the bill and favorably
reported H.R. 3078, without amendment. On October 12, 2011, the
House passed the bill. Also on October 12, 2011, the Senate
passed the bill. The President signed H.R. 3078 into law on
October 21, 2011.
On July 22, 2011, the Committee received USITC Report on
Investigation No. 332-503, Earned Import Allowance Program:
Evaluation of the Effectiveness of the Program for Certain
Apparel from the Dominican Republic. This is the second annual
report.
On August 2, 2011, Chairman Camp introduced H.R. 2832, ``To
extend the Generalized System of Preferences, and for other
purposes,'' which included a reauthorization of the Generalized
System of Preferences. On August 7, 2011, the House suspended
the rules and passed H.R. 2832 by voice vote. On August 21,
2011, the Senate passed an amended version. On October 12,
2011, the House agreed to the Senate amendment. On October 21,
2011, the President signed H.R. 2832 into law.
On November 30, 2011, the Committee received a report from
the Government Accountability Office titled the Earned Import
Allowance Program for Haiti. GAO is required by statute to
review and evaluate the program annually.
The Committee also held several staff consultations with
USTR concerning the efficacy of the preference programs,
including the Generalized System of Preferences, the Caribbean
Basin Initiative, the Andean Trade Preferences Act, the Africa
Growth and Opportunity Act, and the Haitian Hemispheric
Opportunity through Partnership Encouragement Act.
5. World Trade Organization (``WTO'')
Action taken: On February 9, 2011, the Committee held a
hearing focusing on current trade issues, including the
prospect for trade expansion in agriculture, industrial goods,
and services through the Doha Round negotiations at the WTO and
the issues surrounding Russia's effort to accede to the WTO.
United States Trade Representative Ron Kirk testified. The
Committee held several staff consultations with USTR concerning
the ongoing negotiations as well as accessions to the WTO. The
Committee also held regular staff consultations with USTR
regarding ongoing disputes being adjudicated at the WTO.
On September 14, 2011, the Committee received a letter from
USTR, pursuant to Section 123(g)(1)(d) of the Uruguay Rounds
Agreement Act, notifying the Committee of USTR's intention to
implement regulations to come into compliance with rulings of
the Dispute Settlement Body of the World Trade Organization in
connection with the following disputes: United States--Laws,
Regulations, and Methodology for Calculating Dumping Margins
(WT/DS294); United States--Measures Related to Zeroing and
Sunset Reviews (WT/DS322); United States--Final Anti-Dumping
Measures on Stainless Steel from Mexico (WT/DS344); and United
States--Continued Existence and Application of Zeroing
Methodology (WT/DS350). The Committee held several discussions
with USTR regarding compliance with these rulings.
On October 31, 2011, Chairman Camp and Ranking Member
Levin, along with Senators Baucus and Hatch, sent a letter to
the Administration regarding Russia's accession to the WTO. The
letter explained the importance for Russia's WTO accession
agreement to adequately address a number of issues of concern.
6. Enforcement
Action taken: On February 9, 2011, the Committee held a
hearing focusing on current trade issues, including the full
range of issues impeding American companies from selling U.S.
goods and services around the world, particularly China, and
other trade disputes, including whether the United States is in
compliance with its obligations, particularly where the United
States is facing retaliation. The Committee held regular staff
sessions with USTR discussing pending cases.
On May 23, 2011, Chairman Camp requested that the
International Trade Commission conduct an analysis of the
conditions of competition in the business jet industry, in
particular barriers abroad faced by the U.S. industry and the
role of government subsidies abroad.
On October 25, 2011, the Committee held a hearing focusing
on the U.S.-China economic relationship, including enforcement
efforts to date and the Administration's plans to address
China's persistent barriers to trade and investment. Treasury
Department and USTR officials testified.
7. Implemented Trade Agreements
Action taken: The Committee continued its oversight of
implemented agreements involving Peru, Central America/the
Dominican Republic, Oman, Bahrain, Singapore, Chile, Australia,
Morocco, Jordan, Mexico, Canada, and Israel.
8. Trade Adjustment Assistance
Action taken: The Committee continued its oversight and its
assessment concerning the operation and renewal of the Trade
Adjustment Assistance programs for Workers, Firms, Communities,
and Farmers. On August 2, 2011, Chairman Dave Camp, for himself
and for Representatives Kevin Brady, Sander Levin, and Jim
McDermott, introduced H.R. 2832, ``To extend the Generalized
System of Preferences, and for other purposes.'' On August 7,
2011, the House passed H.R. 2832. On August 21, 2011, the
Senate passed an amended version of H.R. 2832 including the
Trade Adjustment Assistance Extension Act of 2011. On October
12, 2011, the House agreed to the Senate amendment. On October
21, 2011, the President signed H.R. 2832 into law.
9. Priorities of U.S. Customs and Border Protection
Action taken: The Committee continued its oversight
concerning customs revenue functions and trade facilitation,
including enforcement of U.S. trade and customs laws and
regulations. Monthly Committee staff sessions with Customs and
Border Protection (CBP) have provided the Committee with
valuable information concerning these issues as the Committee
considered legislative proposals related to CBP's capacity,
resources, and organizational structure to carry out its
mandate and various other issues.
On October 18, 2011, the Committee received a report from
CBP on regulations and significant rulings, as required by
Department of Treasury Order No. 100-16 (68 Federal Register
28322-28323).
10. Miscellaneous Tariff Bill (``MTB'')
Action taken: The Committee continued its work concerning
noncontroversial bills to eliminate or reduce duties on
products not made in sufficient quantities in the United
States.
11. Priorities of the Office of the United States Trade Representative
Action taken: The Committee held a staff briefing with
USTR to discuss its budget and priorities. In addition,
Chairman Camp, together with Ranking Member Levin, Trade
Subcommittee Chairman Brady, and Trade Subcommittee Ranking
Member McDermott, sent a letter on May 25, 2011, to House
Appropriators asking assurance of adequate resources for USTR.
The Committee continues to have regular consultations with USTR
to discuss priorities.
12. Priorities of the United States International Trade Commission
Action taken: The Committee continued its oversight over
the Commission concerning overall priorities and operations,
examining the Commission's budget and financial statements.
SUBCOMMITTEE ON HEALTH
A. Full Committee Hearings
On February 16, 2011, the full Committee received testimony
on the Fiscal Year proposed budget for the Department of Health
and Human Services (HHS) from Secretary Kathleen Sebelius. The
hearing examined the Presidents' FY12 Budget proposal for the
Department of HHS. The hearing also focused on the ``Patient
Protection and Affordable Care Act'' (P.L. 111-148) and the
``Health Care and Education Reconciliation Act of 2010'' (P.L.
111-152).
B. Actions Taken
1. On April 1, 2011, the Subcommittee on Health and the
Subcommittee on Oversight received testimony on AARP's
organizational structure and finances from (i) A. Barry Rand,
Chief Executive Officer, AARP who was accompanied by, Lee
Hammond, President, AARP Board of Directors; (ii) William
Josephson, J.D., Of Counsel Fried, Frank, Harris, Shriver &
Jacobson LLP; and (iii) Frances R. Hill, J.D., Ph.D, Professor,
University of Miami School of Law. The hearing focused on
AARP's organizational structure, management of its boards,
financial growth over the last decade. Of particular interest
is AARP's reliance on revenue from insurance companies and the
expected future financial growth based on recently-enacted
AARP-endorsed legislation and how such growth may be
influencing AARP's lobbying activities.
2. Letter to IRS regarding AARP's 501(3)(c) tax exempt
status. As a follow-up to the joint hearing between the
Subcommittee on Health and the Oversight Subcommittee regarding
the appropriateness of AARP's organizational structure,
reliance on insurance revenue, and AARP's financial windfall
from the Democrats' health care law, three Members of the
Committee sent a letter to the IRS requesting a review of
AARP's tax-exempt status. The requested review was based on a
Congressional report detailing that AARP stands to gain an
additional $1 billion in revenues as a result of the law and in
particular the one-half trillion dollars in Medicare cuts.
The IRS responded on May 26, 2011, that it received the
letter and referred the request to its Exempt Organizations
Examination office in Dallas, TX.
C. Other Actions Taken
1. Letter to HHS Secretary Sebelius regarding the Community
Living Assistance Services and Support (CLASS) Act. The
subcommittee sent a letter to HHS on April 13, 2011 requesting
the Secretary explain what legal authority she was relying on
to modify the CLASS Act in order to make the program
actuarially sound. Secretary Sebelius responded June 3, 2011
without referring to any specific statutory provisions, but a
more general reliance on the Administrative Procedures Act.
2. Letter to HHS Secretary Sebelius expressing concerns
with the Secretary's letter on H.R. 1. On March 9, 2011,
Chairman Camp sent a letter with Senate Finance Ranking Member
Hatch criticizing HHS for its assertions regarding the impact
of the House-passed Full-Year Continuing Appropriations Act and
HHS' ability to run the Medicare Advantage program. Secretary
Sebelius has yet to respond to this letter.
3. Letter to HHS Secretary Sebelius regarding the Medicare
Advantage quality bonus demonstration program (MA QBP).
Chairman Camp sent a letter with Senate Finance Ranking Member
Hatch to Secretary Sebelius on April 13, 2011, outlining
concerns with the Department's authority to enact the MA QBP.
This demonstration program was authorized under Section 402 of
the Social Security Act, which generally requires such
demonstrations to be budget neutral. However, CMS actuaries
estimated the actual cost of this demonstration to be $8.3
billion over ten years. On May 26, 2011, CMS Administrator Don
Berwick responded on behalf of Secretary Sebelius but did not
address any of the questions raised by Chairman Camp and
Senator Hatch.
4. Letter to President Obama requesting further information
regarding his proposed Medicare and Medicaid savings plan. On
April 20, 2011, Chairman Camp and Energy and Commerce Chairman
Fred Upton wrote to President Obama requesting specific
information regarding the Medicare and Medicaid savings the
president included in an informal second budget proposal
submission. The President announced that he would seek $340
billion in savings from these programs by 2021, $480 billion by
2023 and at least an additional $1 trillion in the subsequent
decade but provided little detail as to how the savings would
be achieved or what he was basing the savings figures on. As of
November 30, 2011, the White House has yet to respond to this
letter.
5. Letter to HHS Secretary Sebelius on Administration
Health Care Waivers. On May 24, 2011, Chairman Camp and Senate
Finance Committee Ranking Member Hatch sent a letter to HHS
Secretary Sebelius inquiring about the agency's protocol for
reviewing and approving or denying requests for waivers from
the new health laws requirements regarding health plans' annual
limits on benefits. Chairman Camp and Senator Hatch expressed
concern about the lack of transparency in the waiver process
and the failure to conduct appropriate outreach to companies
who may be eligible for a waiver. HHS has yet to respond to
this letter.
6. Letter to HHS Secretary Sebelius on Michigan's Medical
Loss Ratio Waiver Request (HHS). On July 28, 2011, Chairman
Camp and Chairman Upton sent a letter to HHS Secretary Sebelius
asking that she grant a waiver requested by Michigan's
Department of Licensing and Regulatory Affairs request for an
adjustment to the minimum medical loss ratio (MLR) for
Michigan's individual market in order to prevent a significant
disruption in the market.
SUBCOMMITTEE ON HUMAN RESOURCES
1. Hearing on Improving Efforts to Help Unemployed Americans Find Jobs
Actions Taken: On February 10, 2011, the Subcommittee
received testimony on improving efforts to help unemployed
Americans find jobs from (i) Kristen Cox, Executive Director,
Utah Workforce Services; (ii) Tom Pauken, Chairman, Texas
Workforce Commission; (iii) Heather Boushey, Ph.D., Senior
Economist, Center for American Progress; (iv) Douglas J.
Holmes, President, UWC-Strategic Services on Unemployment and
Workers' Compensation. The hearing focused on current policies
and programs designed to help unemployed individuals return to
work and how they can be improved.
2. Hearing on the Use of Data Matching to Improve Customer Service,
Program Integrity, and Taxpayer Savings
Actions Taken: On March 11, 2011, the Subcommittee
received testimony on the use of data matching to improve
customer service, program integrity, and taxpayer savings from
(i) The Honorable Patrick P. O'Carroll, Jr., Inspector General,
Social Security Administration; (ii) Sundhar Sekhar, Principal,
National Health and Human Services Practice Leader, Deloitte
Consulting; (iii) Joseph Vitale, Director, Information
Technology Systems Center (ITSC), National Association of State
Workforce Agencies (NASWA); (iv) Elizabeth Lower-Basch, Senior
Policy Analyst, Center for Law and Social Policy; and (v) Ron
Thornburgh, Senior Vice President of Business Development, NIC.
The hearing focused on the use of data matching to improve
public benefit programs under the Subcommittee's jurisdiction.
3. Hearing on GAO Report on Duplication of Government Programs; Focus
on Welfare and Related Programs
Actions Taken: On April 5, 2011, the Subcommittee received
testimony on the GAO report on duplication of government
programs from (i) Kay E. Brown, Director, Education, Workforce,
and Income Security, U.S. Government Accountability Office;
(ii) LaDonna Pavetti, Vice President for Family Income Support
Policy, Center on Budget and Policy Priorities; (iii) Robert
Rector, Senior Research Fellow, Domestic Policy, The Heritage
Foundation. The hearing focused on overlap involving welfare
and related programs under the Subcommittee's jurisdiction, and
considered recommendations for reducing such duplication and
providing more effective services to low-income families.
4. Hearing on Programs Designed to Protect At-Risk Youth
Actions Taken: On June 16, 2011, the Subcommittee received
testimony on programs designed to protect at-risk youth from
(i) The Honorable Dennis R. ``Denny'' Rehberg, a Representative
from the State of Montana; (ii) The Honorable Karen R. Bass, a
Representative from the State of California; (iii) The
Honorable Bryan Samuels, Commissioner, Administration on
Children, Youth and Families, Administration for Children and
Families, U.S. Department of Health and Human Services; (iv)
Patricia R. Wilson, Commissioner, Department for Community
Based Services, Kentucky Cabinet for Health and Family
Services; (v) Lelia Baum Hopper, Director, Court Improvement
Program, Supreme Court of Virginia; (vi) Tracy Wareing,
Executive Director, American Public Human Services Association;
and (vii) John Sciamanna, Director, Policy and Government
Affairs, Child Welfare, American Humane Association; and (viii)
Steve Yager, Deputy Director, Children's Services
Administration, Michigan Department of Human Services. The
hearing reviewed recent changes to the Stephanie Tubbs Jones
Child Welfare Services program and the Promoting Safe and
Stable Families program, as well as considered whether
additional changes should be made in legislation to reauthorize
these programs.
5. Hearing on Child Deaths Due to Maltreatment
Actions Taken: On July 12, 2011, the Subcommittee received
testimony on child deaths due to maltreatment from (i) Kay E.
Brown, Director, Education, Workforce, and Income Security,
U.S. Government Accountability Office; (ii) Tamara Tunie,
Actor, Law and Order: SVU and Spokesperson, National Coalition
to End Child Abuse Deaths; (iii) Theresa Covington, M.P.H.,
Director, The National Center for Child Death Review; (iv)
Michael Petit, President and Founder, Every Child Matters
Education Fund; (v) Carole Jenny, M.D., Director, Child
Protection Program, Hasbro Children's Hospital; and (vi) Jane
McClure Burstain, Ph.D., Senior Policy Analyst, Center for
Public Policy Priorities. The hearing reviewed data on child
deaths due to maltreatment, questioned how to improve the
accuracy of this data, and reviewed how improving the accuracy
of this data may help prevent future fatalities.
6. Hearing on Improving Work and Other Welfare Reform Goals
Actions Taken: On September 8, 2011, the Subcommittee
received testimony on improving work and other welfare reform
goals from (i) Gary Alexander, Secretary, Pennsylvania
Department of Public Welfare; (ii) Kay E. Brown, Director,
Education, Workforce, and Income Security, U.S. Government
Accountability Office; (iii) Douglas Besharov, Professor,
School of Public Policy, University of Maryland; (iv) Scott
Wetzler, Ph.D., Vice Chairman and Professor, Department of
Psychiatry and Behavioral Sciences, Montefiore Medical Center;
and (v) LaDonna Pavetti, Ph.D., Vice President for Family
Income Support Policy, Center on Budget and Policy Priorities.
The hearing focused on oversight of the TANF program along with
proposals to improve work and other TANF goals as part of
upcoming legislation to extend TANF and related programs.
7. Hearing on Work Incentives in Social Security Disability Programs
Actions Taken: On September 23, 2011, the Subcommittee and
the Ways and Means Subcommittee on Social Security received
testimony on work incentives in social security disability
programs from (i) Robert R. Williams, Associate Commissioner,
Office of Employment Support Programs, accompanied by Dr.
Robert R. Weathers II, Deputy Associate Commissioner, Office of
Program Development and Research, Social Security
Administration; (ii) Dan Bertoni, Director, Education,
Workforce, and Income Security Issues, U.S. Government
Accountability Office; (iii) Deb Russell, Manager, Outreach and
Employee Services, Walgreens Company; (iv) James Hanophy,
Assistant Commissioner, Texas Department of Assistive and
Rehabilitative Services, Austin, Texas, on behalf of the
Council of State Administrators of Vocational Rehabilitation;
(v) Cheryl Bates-Harris, Senior Disability Advocacy Specialist,
National Disability Rights Network, on behalf of the Consortium
for Citizens with Disabilities Employment and Training Task
Force; and (vi) John Kregel, Professor, Special Education and
Disability Policy, Virginia Commonwealth University, Richmond,
Virginia. The hearing focused on the current work incentives in
the SSDI and SSI programs and their impact on the number of
individuals exiting the benefit roles, including the data and
reports documenting such impact. The Subcommittees also
examined recommended performance standards to guide future
evaluations of work incentives programs, with particular focus
on Ticket to Work, WIPA, PABSS, and Vocational Rehabilitation
Services. In addition, ongoing and proposed SSDI demonstration
projects were also reviewed.
8. Hearing on Supplemental Security Income Benefits for Children
Actions Taken: On October 27, 2011, the Subcommittee and
the Ways and Means Subcommittee on Social Security received
testimony on supplemental security income benefits for children
from (i) Daniel Bertoni, Director, Education, Workforce, and
Income Security, U.S. Government Accountability Office; (ii)
Richard V. Burkhauser, Ph.D., Professor, Department of Policy
Analysis and Management, Cornell University; (iii) David
Wittenburg, Ph.D., Senior Researcher, Mathematica Policy
Research; (iv) Jonathan M. Stein, General Counsel, Community
Legal Services of Philadelphia and Member, SSI Coalition for
Children and Families; and (v) Elizabeth J. Roberts, M.D.,
Child and Adolescent Psychiatrist. The hearing focused on
oversight of SSI benefits for children, including trends,
program growth, and recipient outcomes.
SUBCOMMITTEE ON SOCIAL SECURITY
1. Hearings on Strengthening Social Security
Action Taken: On June 3, 2011, the Subcommittee held a
hearing on the 2011 Annual Report of the Social Security Board
of Trustees. Testimony was received from (i) Charles P.
Blahous, public trustee, Social Security and Medicare Boards of
Trustees; and (ii) Robert Reischauer, public trustee, Social
Security and Medicare Boards of Trustees. The witnesses
provided an overview of Social Security financing and discussed
causes behind Social Security's looming insolvency, including
lower fertility rates, longer life expectancies, retirement of
Baby Boomers and the recent recession. According to the
Trustees' projections, based on their intermediate assumptions,
Social Security tax revenues will cover 77 percent of scheduled
benefits beginning in 2036. In addition, both witnesses urged
Congress to act soon to save Social Security in order to
protect those who are most vulnerable, to allow families time
to prepare for retirement, and to ensure the burden is shared
across generations.
Action Taken: On June 23, 2011, the Subcommittee held a
hearing on Social Security's finances, focusing on Social
Security's current revenue streams, proposed changes to those
structures and the impact they would have on the program,
beneficiaries, workers and the economy. Testimony was received
from (i) Thomas Barthold, Chief of Staff, Joint Committee on
Taxation; (ii) Alex Brill, Research Fellow, American Enterprise
Institute; (iii) Andrew Biggs, Resident Scholar, American
Enterprise Institute; (iv) Mark Warshawsky, Member, Social
Security Advisory Board; (v) Stephen Goss, Chief Actuary,
Social Security Administration; and (vi) Tim Lee, Texas
Retirement Teachers Association, on behalf of Coalition to
Preserve Retirement Security. Witnesses discussed program
financing issues including how payroll taxes apply to wages,
the numerous exceptions to the definitions of wages, and the
current law reduction in the payroll tax paid by employees and
its impacts. Testimony also reviewed the impacts of mandating
Social Security coverage for all newly hired public workers
(including reductions in existing defined benefit plans,
reduced government services and/or increases in State and local
taxes or fees) and the negative effects of payroll tax rate or
taxable wage base increases, including discouraging work,
decreasing savings and hindering the ability of small
businesses to create jobs.
Action Taken: On July 8, 2011, the Subcommittee held a
hearing on Social Security's finances, focusing on Social
Security's current benefit expenditures, proposed changes to
future benefits and the impact those changes would have on the
program, future beneficiaries, workers, and the economy.
Testimony was received from (i) Sylvester J. Schieber,
Independent Consultant; (ii) Thomas S. Terry, President, T.
Terry Consulting; (iii) C. Eugene Steuerle, Senior Fellow,
Urban Institute; (iv) Joan Entmacher, Vice President for Family
Economic Security, National Women's Law Center; (v) Charles P.
Blahous, Research Fellow, Hoover Institution; and (vi) Barbara
Bovbjerg, Director for Education, Workforce, and Income
Security, U.S. Government Accountability Office (GAO).
Witnesses pointed out the inequities of the program, including
those involving women, one-earner versus two-earner couples,
needed benefit enhancements for those who are most vulnerable,
the shifting balance between working years and retirement years
due to increases in life expectancy, the importance of
incentives for greater participation in the labor force, and
the use of the consumer price index in determining cost of
living adjustments. Witnesses agreed that the sooner Congress
acts to strengthen the program, the better. Ms. Bovbjerg
highlighted the findings of a GAO report requested on May 20,
2011, by Subcommittee Chairman Johnson examining the actions
taken by the Social Security Administration (SSA) to move the
Social Security Statement online and to assess planned
improvements to the statement. Her testimony highlighted the
purpose of the currently suspended Social Security Statement
and how crucial it is to the millions of Americans affected by
Social Security, along with the fact that the statement serves
as the agency's primary method of communicating with workers.
Efforts to improve the statement and implement a system for
public online access to the statement were also reviewed.
2. Hearings on Stewardship of Social Security Programs
Action Taken: On April 14, 2011, the Subcommittee held a
hearing on the SSA's role in verifying employment eligibility.
Witnesses discussed the progress made and challenges created by
E-Verify, including the potential burdens on employees and the
SSA. In addition, current shortcomings and potential
improvements to the verification process were considered. The
Subcommittee received testimony from (i) Richard M. Stana,
Director, Homeland Security and Justice, United States
Government Accountability Office; (ii) Marianna LaCanfora,
Assistant Deputy Commissioner, Office of Retirement and
Disability Policy, Social Security Administration; (iii) Tyler
Moran, Policy Director, National Immigration Law Center; (iv)
Ana I. Anton, Ph.D., Professor, Department of Computer Science,
College of Engineering, North Carolina State University, on
behalf of the Association for Computing Machinery; and (v)
Austin T. Fragomen, Jr., Chairman of the Board of Directors of
the American Council on International Personnel, on behalf of
the HR Initiative for a Legal Workforce.
Action Taken: On June 14, 2011, the Subcommittees on
Oversight and Social Security held a joint hearing on the
accuracy of payments made by the Social Security
Administration. The Subcommittees received testimony from (i)
Carolyn Colvin, Deputy Commissioner, Social Security
Administration; (ii) Patrick P. O'Carroll, Jr., Inspector
General, Social Security Administration; (iii) Dan Bertoni,
Director, Education, Workforce and Income Security Issues, U.S.
Government Accountability Office; (iv) Ann P. Roberts, Deputy
Director, Bureau of Disability Determination Services, Illinois
Department of Human Services, on behalf of the National Council
of Disability Determination Directors; and (v) Joseph Dirago,
President, National Council of Social Security Management
Associations. Further information about this hearing is
included in the Subcommittee on Oversight section of this
report.
Other Actions Taken: On April 9, 2011 the Subcommittee
requested a report from the Social Security Administration
Inspector General (IG) on the SSA's funding and use of the
Limitation on Administrative Expenses (LAE) which is the
mechanism used by the Committee on Appropriations to pay for
SSA's administrative expenses. During previous appropriations
cycles, the SSA had transferred money from its LAE account to
an Information Technology Systems (ITS) fund of nearly $1
billion. The request letter and the subsequent October 2011 IG
report has permitted Congress to rescind monies sitting in the
ITS fund, thereby creating budget savings and making the
funding of the SSA more accurate and transparent for the FY2011
funding cycle and beyond.
3. Hearings on the Use of the Social Security Number
Action Taken: On April 13, 2011, the Subcommittee held a
hearing on the role of Social Security numbers (SSNs) in
identity theft and options to guard its privacy. Witnesses
discussed the impacts of identity theft, the role of SSNs in
abetting identity theft, and options to restrict its use. In
addition, the role of SSNs in administering Social Security
programs and how the Social Security Administration protects
SSNs were considered, along with legislative proposals to limit
the use of SSNs. The Subcommittee received testimony from (i)
The Honorable Patrick P. O'Carroll Jr., Inspector General, SSA;
(ii) Maneesha Mithal, Associate Director of the Division of
Privacy and Identity Protection, Federal Trade Commission; and
(iii) Theresa L. Gruber, Assistant Deputy Commissioner, Office
of Operations, Social Security Administration.
Action Taken: On September 1, 2011, the Subcommittee held a
field hearing in Plano, Texas on Social Security numbers and
child identity theft. Testimony was received from (i) Stacey
Lanius, of Plano, Texas; (ii) Steve Bryson, of Allen, Texas;
(iii) Deanya Kueckelhan, Director, Southwest Region, Federal
Trade Commission; (iv) Lynne M. Vieraitis, Ph.D., Associate
Professor of Criminology, University of Texas at Dallas; and
(v) Robert Feldt, Special Agent In-Charge, Office of the
Inspector General, Social Security Administration, Dallas Field
Division, accompanied by Antonio Puente, Special Agent, Dallas
Field Division. The witnesses discussed the impacts of child
identity theft, the role of SSNs in identity theft and options
to better safeguard SSNs. In addition, the hearing examined the
growing crime of child identity theft and the SSA's law
enforcement role in protecting SSNs and assisting other law
enforcement agencies in combating identity theft.
Other Actions Taken: On April 11, 2011, Subcommittee
Chairman Johnson asked the Government Accountability Office to
determine if States' driver's license agencies were in
compliance with rules to verify the authenticity of SSNs, since
an individual's driver's license serves as a critical gateway
to obtaining authentic identification. In 2005, the REAL ID Act
established standards for driver's licenses to prevent identity
thieves and terrorists from obtaining these credentials. The
letter also asked for an assessment of the challenges and any
vulnerable processes the States may be encountering, and the
type and adequacies of policies and procedures the SSA has in
assisting State agencies.
4. Challenges Facing the Disability Insurance (DI) Program
Action Taken: On July 11, 2011, the Subcommittee on Social
Security and the Committee on Judiciary Subcommittee on Courts,
Commercial & Administrative Law held a joint hearing on the
role of Social Security Administrative Law Judges (ALJs). The
Subcommittees received testimony from (i) Michael J. Astrue,
Commissioner, Social Security Administration; and (ii)
Christine Griffin, Deputy Director, Office of Personnel
Management (OPM). Commissioner Astrue testified that by statute
the SSA is limited in its management oversight and discipline
of ALJs. He discussed the enhanced rigor he put in place for
ALJ hiring as well as his more pro-active approach to ALJ
discipline during his tenure. He noted that judges in his
agency who award disability benefits more than 85 percent of
the time cost taxpayers roughly $1 billion a year. The
Commissioner also testified that based on productivity
initiatives, Social Security disability hearing wait times have
been reduced from a high of 505 days in August 2008 to 353 days
in June 2011. His overall goal to improve wait times is 270
days. Deputy Director Christine Griffin testified that OPM
manages the ALJ register, from which agencies hire all ALJs.
Ms. Griffin testified that OPM administers a one-size-fits-all
examination and does not make suitability findings or otherwise
screen ALJ candidates, and that it is up to the agency to
manage and discipline its ALJs, a process with many constraints
that has little effect without a Merit System Protection Board
finding of good cause. Various solutions identified in
testimony included legislative reforms that would assure
consistency and fairness, instituting peer reviews among ALJs,
time-limited instead of career appointments, and increasing ALJ
performance and accountability through performance assessments.
Action Taken: On September 23, 2011, the Subcommittees on
Social Security and Human Resources held a joint hearing on
work incentives in Social Security disability programs. The
Subcommittees received testimony from (i) Robert R. Williams,
Associate Commissioner, Office of Employment Support Programs,
accompanied by Robert R. Weathers II, Deputy Associate
Commissioner, Office of Program Development and Research,
Social Security Administration; (ii) Dan Bertoni, Director,
Education, Workforce, and Income Security Issues, U.S.
Government Accountability Office; (iii) Deb Russell, Manager,
Outreach and Employee Services, Walgreens Company; (iv) James
Hanophy, Assistant Commissioner, Texas Department of Assistive
and Rehabilitative Services, on behalf of the Council of State
Administrators of Vocational Rehabilitation; (v) Cheryl Bates-
Harris, Senior Disability Advocacy Specialist, National
Disability Rights Network, on behalf of the Consortium for
Citizens with Disabilities Employment and Training Task Force;
and (vi) John Kregel, Professor, Special Education and
Disability Policy, Virginia Commonwealth University. The
witnesses discussed the effectiveness of the Ticket to Work,
Work Incentive Planning and Assistance and Protection and
Advocacy for Beneficiaries for Social Security programs and
that the complexity of work incentive rules make the process of
returning to work even more difficult. Mr. Bertoni's testimony
covered the findings from a GAO report requested by
Subcommittee Chairman Sam Johnson and Senate Judiciary
Committee Ranking Member Chuck Grassley (R-IA) to determine the
impact of 2008 regulatory changes affecting the SSA's return to
work program, known as Ticket to Work. The GAO report
highlighted several areas of concern including: a low overall
participation rate of ticket holders in Ticket to Work; a shift
in service approaches by Employment Networks (ENs) to focus on
ticket holders who are already employed or do not need
assistance obtaining employment; and a lack of adequate tools
for the SSA to evaluate the effectiveness of ENs and the degree
to which ticket holders are returning to work and exiting the
benefit rolls. Testimony was also heard on the need to make
Ticket to Work more accountable to beneficiaries and taxpayers
through performance standards and measurable results.
Other Actions Taken: On April 4, 2011, Subcommittee
Chairman Johnson requested a GAO report to assess the SSA's
plans and efforts to revise its disability criteria and explore
the costs and benefits of additional interagency coordination.
The completion of this GAO report is expected during the second
session of the 112th Congress.
On June 16, 2011, a number of members of the Committee on
Ways and Means, on a bipartisan basis, requested a report by
the IG to assess the SSA's management and oversight of the
disability hearing process and whether there are significant
outliers within the Administrative Law Judge corps in terms of
productivity or decisional outcomes. The completion of the
report is expected during the second session of the 112th
Congress.
5. SSA's Information Technology (IT) Infrastructure
Action Taken: On February 11, 2011, the Subcommittee on
Social Security and the Transportation and Infrastructure
Subcommittee on Economic Development, Public Buildings, and
Emergency Management held a joint oversight hearing on managing
costs and mitigating delays in the building of Social
Security's new National Support Center (NSC). Witnesses
discussed the importance of information technology in
delivering 21st century customer service at the SSA and the
steps being taken to mitigate risk and delays in the building
of the NSC. The Subcommittee received testimony from (i) The
Honorable Patrick P. O'Carroll Jr., Inspector General, SSA;
(ii) David Foley, Deputy Commissioner of the Public Buildings
Service, U.S. General Services Administration; and (iii) G.
Kelly Croft, Deputy Commissioner, Systems, SSA.
Other Actions Taken: On April 14, 2011, Subcommittee
Chairman Johnson requested the SSA IG to assess the SSA's
progress in expanding electronic services to claimant
representatives. The IG report was received on August 22, 2011
and found that the SSA made progress in efforts to provide
electronic services to claimant representatives and lessened
the processing burden on staff by using electronic services to
automatically generate, print, and mail notices. The IG report
also noted that the SSA will need to focus future efforts on
increasing use of electronic services, such as allowing online
registration, expanding online access to hearing data, reducing
the use of hard-copy notices, and expanding ``eFolder'' access
to additional parties.
On April 14, 2011, Subcommittee Chairman Johnson requested
a GAO report to determine the SSA's progress and plans for
modernizing its existing information technology systems and
upgrading current system capabilities. The GAO report will
evaluate the effectiveness of the SSA's management of these
efforts, and strategic planning and investment management for
key agency initiatives, such as improving the agency's
disability and retirement claims services. The completion of
this GAO report is expected during the second session of the
112th Congress.
6. Service Delivery
Other Actions Taken: On April 11, 2011, Subcommittee
Chairman Johnson requested that the SSA IG research the
possibility of charging user fees both as a way to fund the
agency's administrative costs and to change certain consumer
behavior. In particular, the September 2011 IG report discussed
the advantages of the SSA charging user fees for replacement
Social Security cards and Social Security printouts. User fees
charged at field service locations, when combined with a viable
customer delivery and web based services plan, hold the
possibility of steering customers to the most efficient service
delivery methods.
On April 14, 2011, Subcommittee Chairman Johnson requested
a report by the IG to review the SSA's long term customer
service delivery plan. In the event that the IG found that such
a plan did not exist, the IG was asked to determine what
information should be included. With the SSA facing budget
restraints at the same it must handle a growing retirement and
disability workload due to the aging population and the
economic downturn, the SSA's need for a current business plan
and effective long range planning is more important than ever.
The IG report was received on July 29, 2011 and found that the
SSA does not have a customer service delivery plan and has
instead relied on the Agency Strategic Plan. However, due to
Executive Order 13571, the SSA is required to develop a
customer service plan that includes a short term and long term
focus. The IG report recommended that the SSA implement a
customer service plan which addresses the following focus
areas: electronic services, information technology, staffing,
physical infrastructure, performance metrics, and potential
challenges. The report also indicated how important new service
methods, greater use of web based service delivery and
technology will be to service SSA's beneficiaries. The ability
for the agency to outline a plan will be critical to future
administrative funding requests.
On October 6, 2011, Republican members of the Committee on
Ways and Means requested a report by the IG to assess whether
managers in the Office of Disability Adjudication and Review
had instructed ALJs and hearing office employees to set aside
their disability cases during the last week in September and
refrain from issuing decisions until the following week. The
completion of the report is expected during the second session
of the 112th Congress.
On November 18, 2011, a number of Republican members of the
Committee on Ways and Means requested a report by the GAO to
determine the effectiveness of the Social Security
Administration's representative payee program, in the wake of
the horrific treatment of beneficiaries found in Philadelphia,
Pennsylvania. The completion of the report is expected during
the second session of the 112th Congress.
C. Oversight Letters Issued by the Committee on
Ways and Means
1. Letter to Treasury Regarding the Prepaid Debit Card Pilot Program
On January 20, 2011, Chairman Camp and Oversight
Subcommittee Chairman Boustany sent a letter to Secretary
Geithner requesting information regarding the Department of the
Treasury's prepaid debit card program. Treasury launched the
pilot program to encourage certain taxpayers to receive their
tax refunds on pre-paid debit cards, rather than paper checks.
The letter requested information concerning cardholder fees,
consumer protections, and the selection of the program's
financial agent.
2. Letter to IRS Regarding Improper Payments in the Earned Income Tax
Credit Program
On February 11, 2011, Chairman Camp and Oversight
Subcommittee Chairman Boustany sent a letter to Commissioner
Shulman requesting information regarding the Internal Revenue
Service (IRS) efforts to recover improper payments in the
Earned Income Tax Credit (EITC) program. The letter cited a
2009 Government Accountability Office (GAO) study finding that
the EITC program was responsible for the second-highest amount
of improper payments of any federal program. The letter also
cited the IRS figures that 23 percent to 28 percent of EITC
payments were improper in 2009, costing taxpayers between $11
and $13 billion. In the letter, Commissioner Shulman was asked
to explain a February 2011 report by the Treasury Inspector
General for Tax Administration (TIGTA) that found the IRS had
not taken the steps necessary to reduce improper payments in
the EITC program.
3. Letter to HHS Regarding Ernst & Young's Independent Audit of Fiscal
Year 2010 Financial Statements
On March 10, 2011, Chairman Camp and Oversight Subcommittee
Chairman Boustany sent a letter to Secretary Sebelius
requesting detailed information based on an Ernst & Young audit
that revealed shortcomings of the Department of Health and
Human Services (HHS), which included the potential mishandling
of $794 million in taxpayer dollars. Among the audit's findings
were suggestions that HHS's accounting systems did not comply
with requirements of the Federal Financial Management
Improvement Act. The letter requested information regarding the
Department's response to the Ernst & Young audit.
4. Letter to IRS Regarding AARP's 501(c)(3) Tax-Exempt Status Review
Following a joint hearing of the Subcommittees on Health
and Oversight, Congressmen Herger, Boustany, and Reichert sent
an April 8, 2011 letter to the IRS concerning AARP and its
organizational structure, for-profit activities, and financial
windfall following the Patient Protection and Affordable Care
Act. The letter outlined the findings of a joint report the
three Congressmen released and asked that the IRS review AARP's
tax-exempt status. The requested review was based on a
Congressional report finding that AARP stands to gain an
additional $1 billion in revenues as a result of the law and in
particular the one-half trillion dollars in Medicare cuts.
5. Letter to IRS Regarding the Health Insurance Reform Implementation
Fund
On April 28, 2011, Chairman Camp and Oversight Subcommittee
Chairman Boustany sent a letter to Commissioner Shulman
requesting information on the amount and use of funds the
agency had received from the Health Insurance Reform
Implementation Fund. The Patient Protection and Affordable Care
Act created a $1 billion fund for the Department of Health and
Human Services to distribute to agencies tasked with
implementing the overhaul. At the time of the letter, the
Administration had refused to provide this information to GAO.
6. Letter to TIGTA on Outstanding Recommendations
On May 10, 2011, Chairman Camp sent a letter to TIGTA
Inspector General George requesting information on TIGTA's past
recommendations to prevent and detect fraud and abuse of
refundable credits. Among the items requested were TIGTA's
recommendations made over the past five years on the
administration of tax credits. TIGTA was asked to identify its
past recommendations, indicating which have been implemented or
are in the process of being implemented, and also provide any
additional recommended legislative actions to improve the
economy, efficiency or integrity of tax administration.
7. Letter to IRS Regarding Donor Gift Tax Investigations
In May 2011, it was widely publicized that the IRS launched
audits of five taxpayers for tax year 2008 for failure to pay
gift tax on donations made to Internal Revenue Code (IRC)
501(c)(4) tax-exempt organizations. This came as a surprise
since the IRS had not issued any guidance since 1982 on how to
handle donations to IRC Sec. 501(c)(4) organizations, despite
being regularly urged to do so by tax practitioners. This
activity gave rise to concerns that the IRS audits had been
designed to chill political speech in advance of the next
election cycle.
In response, Chairman Camp sent two letters to the IRS
Commissioner Shulman asking for more information on the gift
tax audits of IRC Sec. 501(c)(4) contributions, and began an
investigation on whether these examinations were political in
nature. The first letter requested information about the IRS
operations involving the auditing of gift tax returns and IRC
Sec. 501(c)(4) organizations. Chairman Camp also sent an IRC
Sec. 6103 request letter to Commissioner Shulman asking for
access to returns and return information relating to this
matter.
8. Letter to IRS Concerning Uncollected Tax Debt
On July 15, 2011, Chairman Camp and Oversight Subcommittee
Chairman Boustany sent a letter to Commissioner Shulman
requesting information to help the Committee better understand
the decision to close the Private Debt Collection program, the
IRS's tax debt inventory, and the progress in collecting these
debts. At the end of fiscal year 2010, the IRS was owed
approximately $35 billion in collectible unpaid federal taxes,
an increase of $6 billion from 2009. In light of the IRS' focus
on higher priority debt, Treasury authorized the IRS to use
private debt collection agencies (PCAs) to collect certain tax
debts below $100,000. From 2006-2009, a PCA pilot program
returned nearly $82 million in revenue.
9. Letter to IRS Regarding Orderly Reinstatement of FAA Taxes
On August 4, 2011, Chairman Camp and Ranking Member Levin,
along with Senate Finance Committee Chairman Max Baucus and
Ranking Member Orrin Hatch sent a letter to the IRS
Commissioner Shulman urging the IRS to appropriately use its
discretion and authority in administering the reinstatement of
excise taxes that support the Airport and Airway Trust Fund
(AATF), which had expired on July 22, 2011 (along with the
expenditure authority from the AATF). Upon expiration, the AATF
excise taxes had stopped being collected, including the 7.5
percent of fare tax charged to domestic air passengers, the
domestic flight segment tax, and portions of the excise tax on
non-commercial aviation fuel.
On August 5, 2011, Congress enacted an extension of the
AATF expenditure authority and associated excise taxes (the
``Airport and Airway Extension Act of 2011, Part IV,'' H.R.
2553, Pub. L. 112-27). Because the House had passed this bill
prior to the lapse in the AATF excise taxes, the bill did not
contemplate the expiration of those excise taxes prior to its
enactment. Accordingly, the letter from the Chairmen and
Ranking Members of the Ways and Means and Finance Committees
advised the IRS of the potential impact on consumers and the
aviation industry, as well as on the limited resources of the
IRS, if these taxes were to be collected retroactively. The
letter specifically encouraged the IRS to utilize its
discretion and authority to extend relief to passengers and
airlines with respect to ticket taxes that were not paid or
collected because of the lapse, and to provide the industry a
three-day period of time to restart their processes for
collecting the taxes.
10. Letter to Treasury Regarding Foreign Deposits
On September 27, 2011, Oversight Subcommittee Chairman
Boustany sent a letter to Treasury Secretary Geithner regarding
the proposed IRS regulation that will require banks to disclose
interest paid to nonresident aliens. Chairman Boustany warned
that the regulation would potentially drive foreign investments
out of the economy and hurt individuals and small businesses.
He asked that the Secretary suspend implementation of the
regulation, and requested information regarding the proposed
regulation's conformity with the Administrative Procedure Act,
a cost-benefit analysis, along with additional information.
11. Letter to GAO Requesting a Review of Tax Delinquencies and Security
Clearances
On October 4, 2011, Chairman Camp, along with Senators
Collins, Hatch and Coburn, sent a letter to GAO requesting a
review of the potential vulnerabilities within the national
security clearance investigative process in identifying tax
delinquencies. The requested audit will review the current
security clearance procedures that are undertaken by the U.S.
Office of Personnel Management when vetting government
employees, and whether it accurately identifies government
workers that have outstanding tax liabilities.
12. Letter to IRS Regarding Oversight of the Tax-Exempt Sector
On October 6, 2011, Oversight Subcommittee Chairman
Boustany sent a letter to the IRS Commissioner Shulman
requesting information on the tax-exempt sector generally. In
his letter, Chairman Boustany asked the Commissioner to provide
information on a wide range of topics facing tax-exempts in
order to review the current regulatory environment and to
understand the IRS's ongoing enforcement efforts in these
areas. Among the topics addressed in this inquiry are unrelated
business income, tax-exempt audits, and other planned
compliance projects and tax-exempt enforcement initiatives.
Additional information was requested regarding current IRS
compliance projects on universities and hospitals.
III. SELECTED REGULATIONS, ORDERS, ACTIONS, AND PROCEDURES OF CONCERN
THROUGH NOVEMBER 30, 2011
Pursuant to H. Res. 72, for the first session of the 112th
Congress, the Committee is required to identify any oversight
or legislative activity conducted in support of, or as a result
of, its ``inventory and review of existing, pending, and
proposed regulations, orders, and other administrative actions
or procedures by agencies of the Federal government'' within
its jurisdiction.
1. IRS regulations on tanning tax (TD 9486 and REG-112841-10)
Description: Implement new 10 percent excise tax on users
and providers of indoor tanning services imposed under new
health law.
Specific legislative or oversight activities undertaken in
response: On January 19, 2011, the House passed H.R. 2,
legislation repealing the new health law, including the tanning
tax. The provision has been discussed during Committee hearings
in the 112th Congress, including at the January 21, 2011, full
Committee hearing on the health law's impact on employers.
2. IRS guidance on Flexible Spending Arrangement (FSA) and Health
Reimbursement Account (HRA) restrictions (Notice 2010-59 and
Notice 2011-5) Description: Implement certain aspects of new
restrictions--effective January 1, 2011--on the use of FSAs and
HRAs under the new health law
Specific legislative or oversight activities undertaken in
response: On January 19, 2011, the House passed H.R. 2,
legislation repealing the new health law, including the new
restrictions on FSAs and HRAs.
These provisions have been discussed during Committee
hearings in the 112th Congress, including at the January 26,
2011, full Committee hearing on the health law.
3. IRS regulations on new medical loss ratio (MLR) requirements (Notice
2010-79, Notice 2011-4, Rev. Proc. 2011-14, and Notice 2011-51)
Description: Implement certain aspects of new MLR
requirements applicable to certain health plans under Internal
Revenue Code Sec. 833 pursuant to the new health law.
Specific legislative or oversight activities undertaken in
response: On January 19, 2011, the House passed H.R. 2,
legislation repealing the new health law, including the new MLR
Rules.
4. Department of Labor regulations on definition of ``fiduciary'' (RIN
1210-AB32)
Description: Would change the regulatory definition of the
term ``fiduciary'' under Internal Revenue Code Section
4975(e)(3) and under ERISA.
Specific legislative or oversight activities undertaken in
response: Chairman Camp and others sent an April 14, 2011
letter to DOL, Treasury, and IRS expressing various concerns.
5. Treasury's Pilot Program of Prepaid Debit and Payroll Cards,
launched January 13, 2011
Description: Program invited select low and moderate-income
individuals to participate in Prepaid Debit Card Program for
federal tax refunds.
Specific legislative or oversight activities undertaken in
response: On January 20, 2011, Chairmen Camp and Boustany sent
a letter to Secretary Geithner requesting information and
documents concerning the program's cost, contract and
participant selection, and other information.
6. Federal-State Unemployment Compensation Program: Funding Goals for
Interest-Free Advances (20 CFR Part 606, Notice 2010-22926)
Description: This regulation requires that States meet a
solvency criterion in one of the five calendar years preceding
the year in which advances are taken and to meet two tax effort
criteria for each calendar year after the solvency criterion is
met up to the year in which an advance is taken.
Specific legislative or oversight activities undertaken in
response: On May 5, 2011, legislation was introduced (H.R.
1745) containing the repeal of the regulation, and the
Committee held a mark-up on May 11, 2011. The bill was ordered
favorably reported and placed on the Union Calendar, Calendar
No. 48 on May 23, 2011. No further action has been taken by the
House.
7. Letter to HHS Secretary Sebelius on Administration Health Care
Waivers (OCIIO-9994-IFC: Patient Protection and Affordable Care
Act: Preexisting Condition Exclusions, Lifetime and Annual
Limits, Rescissions, and Patient Protections; OCIIO Sub-
Regulatory Guidance: Process for Obtaining Waivers of the
Annual Limits Requirements of PHS Act Section 2711, OCIIO
Supplemental Guidance: Waivers of the Annual Limits
Requirements; OCIIO Supplemental Guidance: Consumer Notices on
Waivers of the Annual Limits Requirements; and OCIIO
Supplemental Guidance: Sale of New Business by Issuers
Receiving Waivers)
Description: This regulation and subsequent sub-regulatory
guidance implemented a process by which employers could seek a
waiver from certain annual benefit limits if they could show
meeting the requirement would substantially increase employee
costs or decrease benefits.
Specific legislative or oversight activities undertaken in
response: On May 24, 2011, Chairman Camp and Senate Finance
Committee Ranking Member Hatch sent a letter to HHS Secretary
Sebelius inquiring about the agency's protocol for reviewing
and approving or denying requests for waivers from the
requirement regarding health plans' annual limits on benefits.
Chairman Camp and Senator Hatch expressed concern about the
lack of transparency in the waiver process and the failure to
conduct appropriate outreach to companies who may be eligible
for a waiver. They also asked for the total number of employers
that had been granted a waiver.
8. HHS Secretary Sebelius testimony before House Ways and Means
Committee February 16th, 2011 referencing the Community Living
Assistance Services and Support (CLASS) program (P.L. 111-148)
Description: The CLASS program is a federal long-term care
insurance program that is expected to begin collecting premiums
in 2011 to provide cash benefits to covered individuals.
However, there have been concerns expressed by the Medicare
actuaries and HHS Secretary Sebelius that it will be
financially unsustainable as envisioned by the health care law.
Specific legislative or oversight activities undertaken in
response: Subcommittee Chairman Herger sent letter to HHS on
April 13, 2011 requesting that HHS Secretary Sebelius explain
what legal authority she was relying on when she said she would
modify the CLASS program in order to make the program
actuarially sound.
9. HHS letter to Senate Finance Chairman Max Baucus (March 8, 2011)
Description: The letter discussed how HHS would operate the
Medicare program in response to the House passage of H.R. 1,
the House-passed ``Full-Year Continuing Appropriations Act,''
and stated that CMS would be prohibited from using funds under
H.R. 1 to pay Medicare Advantage (MA) plans.
Specific legislative or oversight activities undertaken in
response: On March 9, 2011, Chairman Camp sent a letter with
Senate Finance Ranking Member Hatch criticizing HHS for its
assertions regarding the impact of the House-passed Full-Year
Continuing Appropriations Act would have on the MA program.
10. HHS regulation regarding Medicare Advantage 2012 payments (CMS-
4144-F--Final revisions to Parts C and D programs for CY2012)
Description: The regulation implements a new Medicare
Advantage quality bonus demonstration program (MA QBP).
Specific legislative or oversight activities undertaken in
response: Chairman Camp sent a letter with Senate Finance
Ranking Member Hatch to HHS Secretary Sebelius on April 13,
2011, outlining concerns with the Administration's authority to
implement the MA QBP. This demonstration program was authorized
under Section 402 of the Social Security Act, which generally
requires such demonstrations to be budget neutral.
However, Medicare actuaries estimated the actual cost of
this demonstration to be $8.3 billion over ten years.
11. Release of President Obama's Framework for Shared Prosperity and
Shared Fiscal Responsibility (http://www.whitehouse.gov/the-
press-office/2011/04/13/fact-sheet-presidents-framework-shared-
prosperity-and-shared-fiscal-resp)
Description: On April 13, 2011, the President announced
that he would seek $340 billion in savings from the Medicare
and Medicaid programs by 2021, $480 billion by 2023 and at
least an additional $1 trillion in the subsequent decade. His
announcement had few details as to how these savings would be
achieved.
Specific legislative or oversight activities undertaken in
response: On April 20, 2011, Chairman Camp and Energy and
Commerce Chairman Fred Upton wrote to President Obama
requesting specific information regarding his Medicare and
Medicaid proposals the President referenced in his April 13,
2011, announcement. The letter requested specific policy
details of the President's plan and rationale for his savings
estimates, including his proposal to expand the Independent
Payment Advisory Board (IPAB).
12. IRS Regulation on Grandfathered Health Plans (REG-118412-10 Notice
of Proposed Rulemaking by Cross-Reference to Temporary
Regulations Group Health Plans and Health Insurance Coverage
Rules Relating to Status as a Grandfathered Health Plan under
the Patient Protection and Affordable Care Act)
Description: On July 19, 2010, the IRS issued temporary
regulations regarding what constituted ``grandfathered health
plan'' status under the provisions of the new health care law
in connection with changes in policies, certificates, or
contracts of insurance. The Administration estimates that up to
7 in 10 employers will have to change the coverage they offer
because they would lose their grandfathered status.
Specific legislative or oversight activities undertaken in
response: On January 19, 2011, the House passed H.R. 2,
legislation repealing the new health law.
On January 26, 2011, the full Committee received testimony
on the economic and regulatory burdens imposed by the enactment
and implementation of the Patient Protection and Affordable
Care Act (P.L. 111-148) and the Health Care and Education
Reconciliation Act of 2010 (P.L. 111-152).
13. HHS Letter to Glenn M. Hackbarth, Chairman of the Medicare Payment
Advisory Commission (MedPAC) (March 10, 2011)
Description: CMS Deputy Administrator Jonathan Blum sent a
letter to Mr. Hackbarth providing the CMS estimates of the 2012
physician fee schedule (PFS) conversion factor update,
conversion factor, and sustainable growth rate (SGR), along
with the data used in making the estimates.
Specific legislative or oversight activities undertaken in
response: On May 12, 2011, the Subcommittee held a hearing to
explore new models for delivering and paying for services that
physicians furnish to Medicare beneficiaries, as the current
payment model including the SGR has been determined to be
unsustainable.
14. Letter to HHS Secretary Sebelius on Medical Loss Ratio (MLR)
Requirements (July 28, 2011)
Description: On, December 1, 2010, HHS issued an Interim
Final Regulation, with request for comments, implementing
Section 2718 of Patient Protection and Affordable Care Act
(P.L. 111-148), which requires health insurance issuers to meet
certain Medical Loss Ratio (MLR) requirements. Michigan's
Department of Licensing and Regulatory Affairs Commissioner
Clinton applied for an adjustment to these requirements for
Michigan's individual market in order to prevent a significant
disruption in the market.
Specific legislative or oversight activities undertaken in
response: Chairman Camp and Chairman Upton wrote HHS in support
of Michigan's application for adjustment to the federally-
mandated MLR. In addition to supporting Michigan's application,
the joint letter noted that such an adjustment would not
address the fundamentally flawed law. The Chairmen stated,
``MLR requirements will reduce consumers' ability to choose the
health plan that best meets their needs and risks disrupting
the health insurance coverage . . . violating President Obama's
pledge that if you like the plan you have, you can keep it.''
15. Executive Order 13590 Authorizing the Imposition of Certain
Sanctions with Respect to the Provisions of Goods, Service,
Technology, or Support for Iran's Energy and Petrochemical
Sectors (Nov. 21, 2011)
Description: Executive order issued to expand sanctions to
target the supply of goods, services, technology, or support
(above certain monetary thresholds) to Iran for the development
of its petroleum resources and maintenance or expansion of its
petrochemical industry; designate eleven individuals and
entities under Executive Order 13382 for their role in Iran's
WMD program; and identify the Islamic Republic of Iran as a
jurisdiction of ``primary money laundering concern'' under
section 311 of the USA PATRIOT Act.
Specific legislative or oversight activities undertaken in
response: Committee staff consulted with Department of Treasury
on implementation of the Executive Order.
16. Department of Labor Training and Employment Guidance Letter No. 10-
11 (Nov. 18, 2011)
Description: Implementation of the TAA Extension Act of
2011.
Specific legislative or oversight activities undertaken in
response: Committee staff is consulting with Department of
Labor on implementation of the changes to the TAA program in
2011.
17. Executive Order 13582 Blocking Property of the Government of Syria
and Prohibiting Certain Transactions with Respect to Syria
(Aug. 17, 2011)
Description: Executive order issued in response to the
Government of Syria's violence against its own people.
Specific legislative or oversight activities undertaken in
response: Committee staff consulted with Departments of
Treasury and State on implementation of the Executive Order.
18. Executive Order 13574 Authorizing the Implementation of Certain
Sanctions Set Forth in the Iran Sanctions Act of 1996, as
Amended (May 23, 2011)
Description: Executive order issued to implement the
Comprehensive Iran Sanctions, Accountability, and Divestment
Act of 2010.
Specific legislative or oversight activities undertaken in
response: Committee staff consulted with Department of Treasury
on implementation of the Executive Order.
19. Executive Order 13570 Prohibiting Certain Transactions with Respect
to North Korea (April 18, 2011)
Description: Executive order reiterating the ban on
importation of any goods, services, or technology from North
Korea.
Specific legislative or oversight activities undertaken in
response: Committee staff consulted with Departments of
Treasury and State on implementation of the Executive Order.
Appendix I. Jurisdiction of the Committee on Ways and Means
A. U.S. Constitution
Article I, Section 7, of the Constitution of the United
States provides as follows:
All Bills for raising Revenue shall originate in the House
of Representatives; but the Senate may propose or concur with
Amendments as on other Bills.
In addition, Article I, Section 8, of the Constitution of
the United States provides the following:
The Congress shall have Power To lay and collect Taxes,
Duties, Imposts and Excises, to pay the Debts and . . . To
borrow Money on the credit of the United States.
B. Rule X, Clause 1, Rules of the House of Representatives
Rule X, clause 1(t), of the Rules of the House of
Representatives, in effect during the 110th Congress, provides
for the jurisdiction of the Committee on Ways and Means, as
follows:
(t) Committee on Ways and Means.
(1) Customs revenue, collection districts,
and ports of entry and delivery.
(2) Reciprocal trade agreements.
(3) Revenue measures generally.
(4) Revenue measures relating to insular
possessions.
(5) Bonded debt of the United States, subject
to the last sentence of clause 4(f). Clause
4(f) requires the Committee on Ways and Means
to include in its annual report to the
Committee on the Budget a specific
recommendation, made after holding public
hearings, as to the appropriate level of the
public debt that should be set forth in the
concurrent resolution on the budget.
(6) Deposit of public monies.
(7) Transportation of dutiable goods.
(8) Tax exempt foundations and charitable
trusts.
(9) National Social Security (except health
care and facilities programs that are supported
from general revenues as opposed to payroll
deductions and except work incentive programs).
C. Brief Description of Committee's Jurisdiction
The foregoing recitation of the provisions of House Rule X,
clause 1, paragraph (t), does not convey the comprehensive
nature of the jurisdiction of the Committee on Ways and Means.
The following summary provides a more complete description:
(1) Federal revenue measures generally.--The Committee on
Ways and Means has the responsibility for raising the revenue
required to finance the Federal Government. This includes
individual and corporate income taxes, excise taxes, estate
taxes, gift taxes, and other miscellaneous taxes.
(2) The bonded debt of the United States.--The Committee on
Ways and Means has jurisdiction over the authority of the
Federal Government to borrow money. Title 31 of Chapter 31 of
the U.S. Code authorizes the Secretary of the Treasury to
conduct any necessary public borrowing subject to a maximum
limit on the amount of borrowing outstanding at any one time.
This statutory limit on the amount of public debt (``the debt
ceiling'') currently is $14.294 trillion. The Committee's
jurisdiction also includes conditions under which the U.S.
Department of the Treasury manages the Federal debt, such as
restrictions on the conditions under which certain debt
instruments are sold.
(3) National Social Security program.--The Committee on
Ways and Means has jurisdiction over most of the programs
authorized by the Social Security Act, which includes not only
those programs that are normally referred to colloquially as
``Social Security'' but also social insurance programs and a
whole series of grant-in-aid programs to State governments for
a variety of purposes. The Social Security Act, as amended,
contains 21 titles (a few of which have either expired or have
been repealed). The principal programs established by the
Social Security Act and under the jurisdiction of the Committee
on Ways and Means in the 112th Congress can be outlined as
follows:
(a) Old-age, survivors, and disability insurance
(Title II).--At present, there are approximately 157
million workers in employment covered by the program,
and for calendar year 2010, $702 billion in benefits
were paid almost 54 million individuals.
(b) Medicare (Title XVIII).--Finances health care
benefits through the Hospital Insurance trust fund for
47.1 million persons over the age of 65 and for 7.9
million disabled persons. Finances voluntary health
care benefits through the Supplementary Medical
Insurance trust fund for 43.8 million aged persons and
7.1 million disabled persons. Total program outlays
through these trust funds were $522.8 billion in 2010.
(c) Supplemental Security Income (SSI) (Title XVI).--
The SSI program was inaugurated in January 1974 under
the provisions of P.L. 92-603, as amended. It replaced
the former Federal-State programs for the needy aged,
blind, and disabled. In January 2011, 7.9 million
individuals received Federal SSI benefits on a monthly
basis. Of these 7.9 million persons, approximately 1.2
million received benefits on the basis of age, and 6.7
million on the basis of blindness or disability.
Federal expenditures for cash SSI payments in 2010
totaled $47.0 billion, while State expenditures for
federally administered SSI supplements totaled $3.7
billion.
(d) Temporary Assistance for Needy Families (TANF)
(part A of Title IV).--The TANF program is a block
grant of about $16.5 billion dollars awarded to States
to provide income assistance to poor families, to end
dependency on welfare benefits, to prevent nonmarital
births, and to encourage marriage, among other
purposes. In most cases, Federal TANF benefits for
individuals are limited to 5 years and individuals must
work to maintain their eligibility. In September 2010,
about 1.9 million families and 4.6 million individuals
received benefits from the TANF program.
(e) Child support enforcement (part D of Title IV).
In fiscal year 2010 Federal administrative expenditures
totaled $5.8 billion for the child support enforcement
program. Child support collections for that year
totaled $26.6 billion.
(f) Child welfare, foster care, and adoption
assistance (parts B and E of Title IV). Titles IV B and
E provide funds to States for child welfare services
for abused and neglected children; foster care for
children who meet Aid to Families with Dependent
Children eligibility criteria; and adoption assistance
for children with special needs. In fiscal year 2010,
Federal expenditures for child welfare services totaled
$690 million. Federal expenditures for foster care and
adoption assistance were approximately $7.1 billion.
(g) Unemployment compensation programs (Titles III,
IX, and XII). These titles authorize the Federal-State
unemployment compensation program and the permanent
extended benefits program. In FY 2010, an estimated
$156.1 billion was paid in unemployment compensation,
with approximately 13.9 million workers receiving
unemployment compensation payments.
(h) Social services (Title XX). Title XX authorizes
the Federal Government to reimburse the States for
money spent to provide persons with various services.
Generally, the specific services provided are
determined by each State. In fiscal year 2010, $1.7
billion was appropriated. These funds are allocated on
the basis of population.
(4) Trade and tariff legislation. The Committee on Ways and
Means has responsibility over legislation relating to tariffs,
import trade, and trade negotiations. In the early days of the
Republic, tariff and customs receipts were major sources of
revenue for the Federal Government. As the Committee with
jurisdiction over revenue-raising measures, the Committee on
Ways and Means thus evolved as the primary Committee
responsible for international trade policy.
The Constitution vests the power to levy tariffs and to
regulate international commerce specifically in the Congress as
one of its enumerated powers. Statutes including the Reciprocal
Trade Agreements Acts beginning in 1934, Trade Expansion Act of
1962, Trade Act of 1974, Trade Agreements Act of 1979, Trade
and Tariff Act of 1984, Omnibus Trade and Competitiveness Act
of 1988, North American Free Trade Agreement (NAFTA)
Implementation Act, Uruguay Round Agreements Act, Trade Act of
2002, and other legislation implementing U.S. obligations under
trade agreements implementing bills provide the basis for U.S.
bargaining with other countries and the means to achieve the
mutual reduction of tariff and nontariff trade barriers under
reciprocal trade agreements.
The Committee's jurisdiction includes the following
authorities and programs:
(a) The tariff schedules and all tariff preference
programs, such as the General System of Preferences,
the Caribbean Basin Initiative, the Africa Growth and
Opportunity Act, the Andean Trade Preferences Act, and
the Haitian Hemispheric Opportunity through Growth Act;
(b) Laws dealing with unfair trade practices,
including the antidumping law, countervailing duty law,
section 301, and section 337;
(c) Other laws dealing with import trade, including
section 201 (escape clause), section 232 national
security controls, section 22 agricultural
restrictions, international commodity agreements,
textile restrictions under section 204, and any other
restrictions or sanctions affecting imports;
(d) General and specific trade negotiating authority,
as well as implementing authority for trade agreements
and the grant of normal-trade-relations (NTR) status;
(e) Trade Adjustment Assistance programs for workers,
firms, farmers, and communities;
(f) Customs administration and enforcement, including
rules of origin and country-of-origin marking, customs
classification, customs valuation, customs user fees,
and U.S. participation in the World Customs
Organization (WCO);
(g) Trade and customs revenue functions of the
Department of Homeland Security and the Department of
the Treasury;
(h) Authorization of the budget for the International
Trade Commission (ITC), functions of the Department of
Homeland Security under the Committee's jurisdiction
(including the Bureaus of Customs and Border Protection
(CBP) and Immigration and Customs Enforcement (ICE),
and the Office of the U.S. Trade Representative
(USTR)).
D. Revenue Originating Prerogative of the
House of Representatives
The Constitutional Convention debated adopting the British
model in which the House of Lords could not amend revenue
legislation sent to it from the House of Commons. Eventually,
however, the Convention proposed and the States later ratified
the Constitution providing that ``All bills for raising revenue
shall originate in the House of Representatives, but the Senate
may propose or concur with amendments as on other bills.''
(Article 1, Section 7, clause 1.)
In order to pass constitutional scrutiny under this
``origination clause,'' a tax bill must be passed first by the
House of Representatives. After the House has completed action
on a bill and approved it by a majority vote, the bill is
transmitted to the Senate for formal action. The Senate may
have already reviewed issues raised by the bill before its
transmission. For example, the Senate Committee on Finance
frequently holds hearings on tax legislative proposals before
the legislation embodying those proposals is transmitted from
the House of Representatives. On occasion, the Senate will
consider a revenue bill in the form of a Senate or ``S.'' bill,
and then await passage of a revenue ``H.R.'' bill from the
House. The Senate then will add or substitute provisions of the
``S.'' bill as an amendment to the ``H.R.'' bill and send the
``H.R.'' bill back to the House of Representatives for its
concurrence or for conference on the differing provisions.
E. The House's Exercise of Its Constitutional Prerogative: ``Blue
Slipping''
When a Senate bill or amendment to a House bill infringes
on the constitutional prerogative of the House to originate
revenue measures, that infringement may be raised in the House
as a matter of privilege. That privilege has also been asserted
on a Senate amendment to a House amendment to a Senate bill
(see 96th Congress, 1st Session, November 8, 1979,
Congressional Record p. H10425).
Note that the House in its sole discretion may determine
that legislation passed by the Senate infringes on its
prerogative to originate revenue legislation. In the absence of
such determination by the House, the Federal courts are
occasionally asked to rule a certain revenue measure to be
unconstitutional as not having originated in the House (see
U.S. v. Munoz-Flores, 495 U.S. 385 (1990).
Senate bills or amendments to non-revenue bills infringe on
the House's prerogative even if they do not raise or reduce
revenue. Such infringements are referred to as ``revenue
affecting.'' Thus, any import ban which could result in lost
customs tariffs must originate in the House (100th Congress,
1st Session, July 30, 1987, 100th Congress, 2d Session, June
16, 1988, Congressional Record p. H4356).
Offending bills and amendments are returned to the Senate
through the passage in the House of a House Resolution which
states that the Senate provision: ``in the opinion of the
House, contravenes the first clause of the seventh section of
the first article of the Constitution of the United States and
is an infringement of the privilege of the House and that such
bill be respectfully returned to the Senate with a message
communicating this resolution'' (e.g., 100th Congress, 1st
Session, July 30, 1987, Congressional Record p. H6808). This
practice is referred to as ``blue slipping'' because the
resolution returning the offending bill to the Senate is
printed on blue paper.
In other cases, the Committee of the Whole House has passed
a similar or identical House bill in lieu of a Senate bill or
amendment (e.g., 91st Congress, 2d Congress, May 11, 1970,
Congressional Record pp. H14951-14960). The Committee on Ways
and Means has also reported bills to the House which were
approved and sent to the Senate in lieu of Senate bills (e.g.,
93rd Congress, 1st Session, November 6, 1973, Congressional
Record pp. 36006-36008). In other cases, the Senate has
substituted a House bill or delayed action on its own
legislation to await a proper revenue affecting bill or
amendment from the House (see 95th Congress, 2d Session,
September 22, 1978, Congressional Record p. H30960; January 22,
1980, Congressional Record p. S107).
Any Member may offer a resolution seeking to invoke Article
I, Section 7. However, the determination that a bill violates
the Origination Clause has been traditionally made by Members
of the Committee on Ways and Means, and the resolution has been
offered by the Chairman or another Member of the Committee on
Ways and Means. Because Article I, Section 7 involves the
privileges of the House, a blue-slip resolution offered by the
Chairman or other Members of the Committee on Ways and Means
has been typically adopted by voice vote on the House Floor.
There have been instances where the House has agreed to not
deal directly with the issue by tabling a
resolution.1}2
---------------------------------------------------------------------------
\1\In cases where the Chairman of the Committee on Ways and Means
did not believe that the bill in question violated the Origination
Clause or the objection had been dealt with in another manner,
resolutions offered by other Members of the House have been tabled.
[See adoption of motion by Representative Rostenkowski to table H. Res.
571, 97-2, p. 22127.]
\2\This was an instance where the Chairman of the Committee on Ways
and Means raised a question of the privilege of the House pursuant to
Article I, Section 7, of the U.S. Constitution on H.R. 4516,
Legislative Branch Appropriations. The motion was laid on the table.
BLUE SLIP RESOLUTIONS--98TH CONGRESS THROUGH 112TH CONGRESS
CHRONOLOGICAL LIST
[Resolutions passed by the House returning to the Senate bills passed in
violation of the origination clause of the United States Constitution
(Clause 1, Section 7 of Article 1)]
------------------------------------------------------------------------
H. Res., sponsor, and date of Description of Senate action (and related
House passage House action, if any)
------------------------------------------------------------------------
111th Congress:
H. Res. 1653, Mr. Levin.. On August 5, 2010, the Senate passed H.R.
September 23, 2010 5875, ``Emergency Border Supplemental
Appropriations Act, 2010'' with an
amendment. Contained in this legislation
was a provision that requiring certain
employers to pay a surcharge with
respect to each application for a worker
visa. The proposed surcharge constituted
a revenue measure in the constitutional
sense because it would have had a direct
impact on Federal revenues.
On March 26, 2010, the Senate passed S.
3162. Contained in this legislation was
an amendment to the Internal Revenue
Code of 1986, as amended, to clarify the
health care provided by the Secretary of
Veterans Affairs constitutes minimum
essential coverage. The proposed
amendment to the Internal Revenue Code
constituted a revenue measure in the
constitutional sense because it would
have had a direct impact on Federal
revenues.
On March 25, 2010, the Senate passed S.
3187, ``Federal Aviation Administration
Extension Act of 2010.'' Contained in
this legislation were extensions of fuel
and ticket taxes that fund the Airport
and Airway Trust Fund. These proposed
extensions of taxes constituted revenue
measures in the constitutional sense
because they would have had a direct
impact on Federal revenues.
On January 28, 2010, the Senate passed S.
2799, ``Comprehensive Iran Sanctions,
Accountability, and Divestment Act of
2009.'' Contained in this legislation
was a provision banning the importation
of imports from Iran. The proposed
change in the import laws constituted a
revenue measure in the constitutional
sense because it would have had a direct
impact on customs revenues.
On August 9, 2009, the Senate passed S.
1023, ``Travel Promotion Act of 2009.''
Contained in this legislation was a
provision requiring users of the
government's visa waiver program to pay
a surcharge. The proposed surcharge
constituted a revenue measure in the
constitutional sense because it would
have had a direct impact on Federal
revenues.
On July 20, 2009, the Senate passed S.
951, ``New Frontier Congressional Gold
Medal Act.'' Contained in this
legislation was a provision allowing the
Secretary of the Treasury to sell
commemorative coins celebrating the 40th
anniversary of the first landing on the
moon. The proposed sale of these coins
would have constituted a revenue measure
in the constitutional sense because it
would have had a direct impact on
Federal revenues.
107th Congress:
H. Res. 240, Mr. Thomas.. On September 13, 2001, the Senate passed
September 23, 2001 H.R. 2500, ``Making appropriations for
the U.S. Departments of Commerce,
Justice, and State, the Judiciary, and
related agencies for the fiscal year
ending September 30, 2002, and for other
purposes'' with an amendment. Contained
in this legislation was a provision
banning the importation of diamonds not
certified as originating outside
conflict zones. The proposed change in
the import laws constituted a revenue
measure in the constitutional sense,
because it would have had a direct
impact on customs revenues.
106th Congress:
H. Res. 645, Mr. Crane... On October 17, 2000, the Senate passed S.
October 24, 2000 1109, the Bear Protection Act of 1999.
This legislation would have conserved
global bear populations by prohibiting
the importation, exportation, and
interstate trade of bear viscera and
items, products, or substances
containing, or labeled or advertised as
containing, bear viscera. The proposed
change in the import laws constituted a
revenue measure in the constitutional
sense, because it would have had a
direct impact on customs revenues.
H. Res. 394, Mr. Weller.. On November 3, 1999, the Senate passed S.
November 18, 1999 1232, Federal Erroneous Retirement
Coverage Corrections Act. This
legislation would have provided that no
Federal retirement plan involved in the
corrections under the bill would fail to
be treated as a tax-qualified retirement
plan by reason of the correction, and
that any fund transfers or government
contributions resulting from the
corrections would have no impact on the
tax liability of individuals. These
changes constituted a revenue measure in
the constitutional sense because they
would have had a direct impact on
Federal revenues.
H. Res. 393, Mr. Weller.. On February 24, 1999, the Senate passed
November 18, 1999 S. 4, the Soldiers', Sailors', Airmen's,
and Marines' Bill of Rights Act of 1999.
The legislation would have allowed
members of the Armed Forces to
participate in the Federal Thrift
Savings Program and to avoid the tax
consequences that would otherwise have
resulted from certain contributions in
excess of the limitations imposed in the
Internal Revenue Code. This proposed
exemption therefore constituted a
revenue measure in the constitutional
sense because it would have had a direct
impact on Federal revenues.
H. Res. 249, Mr. Portman. On May 20, 1999, the Senate passed S.
July 16, 1999 254, the Violent and Repeat Juvenile
Offender Accountability and
Rehabilitation Act of 1999. The
legislation would have had the effect of
banning the import of large capacity
ammunition feeding devices. The proposed
change in the import laws constituted a
revenue measure in the constitutional
sense, because it would have had a
direct impact on customs revenues.
105th Congress:
H. Res. 601, Mr. Crane... On October 8, 1998, the Senate passed S.
October 15, 1998 361, the Tiger and Rhinoceros
Conservation Act of 1998. This
legislation would have had the effect of
creating a new basis and mechanism for
applying import restrictions for
products intended for human consumption
or application containing (or labeled as
containing) any substance derived from
tigers or rhinoceroses. The proposed
change in the import laws constituted a
revenue measure in the constitutional
sense, because it would have had a
direct impact on customs revenues.
H. Res. 379, Mr. Ensign.. On April 15, 1997, the Senate passed S.
March 5, 1998 104, the Nuclear Waste Policy Act of
1997. This legislation would have
repealed a revenue provision and
replaced it with a user fee. The revenue
provision in question was a fee of 1
mill per kilowatt hour of electricity
generated by nuclear power imposed by
the Nuclear Waste Policy Act of 1982.
The proposed user fee in the legislation
would have been limited to the amount
appropriated for nuclear waste disposal.
The original fee was uncapped, and, in
fact, because the fees collected
exceeded the associated costs, it was
being used as revenue to finance the
Federal Government generally. Its
proposed repeal, therefore, constituted
a revenue measure in the constitutional
sense because it would have had a direct
impact on Federal revenues.
104th Congress:
H. Res. 554, Mr. Crane... On June 30, 1996, the Senate passed H.R.
September 28, 1996 400, the Anaktuvuk Pass Land Exchange
and Wilderness Redesignation Act of
1995, with an amendment. Section 204(a)
of the Senate amendment would have
overridden existing tax law by expanding
the definition of actions not subject to
Federal, State, or local taxation under
the Alaska Native Claims Settlement Act.
These changes constituted a revenue
measure in the constitutional sense
because they would have had a direct
impact on Federal revenues.
H. Res. 545, Mr. Archer.. On September 25, 1996, the Senate passed
September 27, 1996 S. 1311, the National Physical Fitness
and Sports Foundation Establishment Act.
Section 2 of the bill would have waived
the application of certain rules
governing recognition of tax-exempt
status for the foundation established
under this legislation. This exemption
constituted a revenue measure in the
constitutional sense because it would
have had a direct impact on Federal
revenues.
H. Res. 402, Mr. Shaw.... On January 26, 1996, the Senate passed S.
April 16, 1996 1463, to amend the Trade Act of 1974.
The bill would have changed the
authority and procedure for
investigations by the ITC for certain
domestic agricultural products. Such
investigations are a predicate necessary
for achieving access to desired trade
remedies that the President may order,
such as tariff adjustments, tariff-rate
quotas, quantitative restrictions, or
negotiation of trade agreements to limit
imports. By creating a new basis and
mechanism for import restrictions under
authority granted to the President, the
bill constituted a revenue measure in
the constitutional sense because it
would have had a direct impact on
customs revenues.
H. Res. 387, Mr. Crane... On February 1, 1996, the Senate passed S.
March 21, 1996 1518, repealing the Tea Importation Act
of 1897. Under existing law in 1996, it
was unlawful to import substandard tea,
except as provided in the HTS. Changing
import restrictions constituted a
revenue measure in the constitutional
sense because it would have had a direct
impact on customs revenues.
103rd Congress:
H. Res. 577, Mr. Gibbons. On October 3, 1994, the Senate passed S.
October 7, 1994 1216, the Crow Boundary Settlement Act
of 1994. The bill would have overridden
existing tax law by exempting certain
payments and benefits from taxation.
These exemptions constituted a revenue
measure in the constitutional sense
because they would have had a direct
impact on Federal revenues.
H. Res. 518, Mr. Gibbons. On July 20, 1994, the Senate passed H.R.
August 12, 1994 4554, the Agriculture and Rural
Development Appropriation for fiscal
year 1995, with amendments. Senate
amendment 83 would have provided
authority for the Food and Drug
Administration (FDA) to collect fees to
cover the costs of regulation of
products under their jurisdiction.
However, these fees were not limited to
covering the cost of specified
regulatory activities, and would have
been charged to a broad cross-section of
the public (rather than been limited to
those who would have benefited from the
regulatory activities) to fund the cost
of the FDA's activities generally. These
fees constituted a revenue measure in
the constitutional sense because they
were not based on a direct relationship
between their level and the cost of the
particular government activity for which
they would have been assessed, and would
have had a direct impact on Federal
revenues.
H. Res. 487, Mr. Gibbons. On May 25, 1994, the Senate passed S.
July 21, 1994 1030, the Veterans Health Programs
Improvement Act of 1994. A provision in
the bill would have exempted from
taxation certain payments made on behalf
of participants in the Education Debt
Reduction Program. This provision
constituted a revenue measure in the
constitutional sense because it would
have had a direct impact on Federal
revenues.
H. Res. 486, Mr. Gibbons. On May 29, 1994, the Senate passed S.
July 21, 1994 729, to amend the Toxic Substances
Control Act. Title I of the bill
included several provisions to prohibit
the importation of specific categories
of products which contained more than
specified quantities of lead. By
establishing these import restrictions,
the bill constituted a revenue measure
in the constitutional sense because it
would have had a direct impact on
customs revenues.
H. Res. 479, Mr. Rangel.. On June 22, 1994, the Senate passed H.R.
July 14, 1994 4539, the Treasury, Postal Service, and
General Government Appropriation for
fiscal year 1995, with amendments.
Senate amendment 104 would have
prohibited the Treasury from using
appropriations to enforce the Internal
Revenue Code requirement for the use of
undyed diesel fuel in recreational
motorboats. This prohibition, therefore,
constituted a revenue measure in the
constitutional sense because it would
have had a direct impact on Federal
revenues.
102d Congress:
H. Res. 373, Mr. On August 1, 1991, the Senate passed S.
Rostenkowski. 884 amended, the Driftnet Moratorium
February 25, 1992 Enforcement Act of 1991; This
legislation would require the President
to impose economic sanctions against
countries that fail to eliminate large-
scale driftnet fishing. Foremost among
the sanction provisions are those which
impose a ban on certain imports into the
United States from countries which
continue to engage in driftnet fishing
on the high seas after a certain date.
These changes in our tariff laws
constitute a revenue measure in the
constitutional sense, because they would
have a direct effect on customs
revenues.
H. Res. 267, Mr. On February 20, 1991, the Senate passed
Rostenkowski. S. 320, to reauthorize the Export
October 31, 1991 Administration Act of 1979. This
legislation contains several provisions
which impose, or authorize the
imposition of, a ban on imports into the
United States. Among the provisions
containing import sanctions are those
relating to certain practices by Iraq,
the proliferation and use of chemical
and biological weapons, and the transfer
of missile technology. These changes in
our tariff laws constitute a revenue
measure in the constitutional sense,
because they would have a direct effect
on customs revenues.
H. Res. 251, Mr. Russo... On July 11, 1991, the Senate passed S.
October 22, 1991 1241, the Violent Crime Act of 1991.
This legislation contains several
amendments to the Internal Revenue Code.
Section 812(f) provides that the police
corps scholarships established under the
bill would not be included in gross
income for tax purposes. In addition,
sections 1228, 1231, and 1232 each make
amendments to the Tax Code with respect
to violations of certain firearms
provisions. Finally, Title VII amends
section 922 of Title VIII of the U.S.
Code, making it illegal to transfer,
import or possess assault weapons. These
changes in our tariff and tax laws
constitute revenue measures in the
constitutional sense, because they would
have an immediate impact on revenues
anticipated by U.S. Customs and the
Internal Revenue Services.
101st Congress:
H. Res. 287, Mr. Cardin.. On August 4, 1989, the Senate passed S.
Nov. 9, 1989 686, the Oil Pollution Liability and
Compensation Act of 1989. This
legislation contained a provision which
would have allowed a credit against the
oil spill liability tax for amounts
transferred from the Trans-Alaska
Pipeline Trust Fund to the Oil Spill
Liability Trust Fund.
H. Res. 177, Mr. On Apr. 19, 1989, the Senate passed S.
Rostenkowski. 774, the Financial Institution Reform,
June 15, 1989 Recovery and Enforcement Act of 1989.
This legislation would create two
corporations to administer the financial
assistance under the bill: the
Resolution Trust Corporation and the
Resolution Financing Corporation. S. 774
would have conferred tax-exempt status
to these two corporations. Without these
two tax provisions, these two
corporations would be taxable entities
under the Federal income tax.
100th Congress:
H. Res. 235, Mr. On Mar. 30, 1987, the Senate passed S.
Rostenkowski. 829, legislation which would authorize
July 30, 1987 appropriations for the ITC, the U.S.
Customs Service, and the Office of the
U.S. Trade Representative for fiscal
year 1988, and for other purposes. In
addition, the bill contained a provision
relating to imports from the Soviet
Union which amends provisions of the
Tariff Act of 1930.
H. Res. 474, Mr. On 0ct. 6, 1987, the Senate passed S.
Rostenkowski. 1748, legislation which would prohibit
June 16, 1988 (see also the importation into the United States
H.R. 3391) of all products from Iran. (The House
passed H.R. 3391, which included similar
provisions, on 0ct. 6, 1987.)
H. Res. 479, Mr. On May 13, 1987, the Senate passed S.
Rostenkowski. 727, legislation which would clarify
June 21, 1988 (see also Indian treaties and Executive orders
H.R. 2792 and H.R. 4333) with respect to fishing rights. This
legislation dealt with the tax treatment
of income derived from the exercise of
Indian treaty fishing rights. (The House
passed H.R. 2792, which included similar
provisions, on June 20, 1988, under
suspension of the rules and was enacted
into law as part of P.L. 100-647, H.R.
4333.)
H. Res. 544, Mr. On Sept. 9, 1988, the Senate passed S.
Rostenkowski. 2662, the Textile and Apparel Trade Act
Sept. 23, 1988 (see also of 1988. This legislation would impose
H.R. 1154) global import quotas on textiles and
footwear products.
H. Res. 552, Mr. On Sept. 9, 1988, the Senate passed S.
Rostenkowski. 2763, the Genocide Act of 1988. This
Sept. 28, 1988 legislation contained a ban on the
importation of all oil and oil products
from Iraq.
H. Res. 603, Mr. On Mar. 30, 1988, the Senate passed S.
Rostenkowski. 2097, the Uranium Mill Tailings Remedial
Oct. 21, 1988 Action Amendments of 1987. This
legislation would establish a Federal
fund to assist in the financing of
reclamation and other remedial action at
currently active uranium and thorium
processing sites and would increase the
demand for domestic uranium. The fund
would be financed in part by what are
called ``mandatory fees'' which are
equal to $22 per kilogram for uranium
contained in fuel assemblies initially
loaded into civilian nuclear power
reactors during calendar years 1989-
1993. In addition, S. 2097 would impose
charges on domestic utilities that use
foreign-source uranium in new fuel
assemblies loaded in their nuclear
reactors.
H. Res. 604, Mr. On Aug. 8, 1988, the Senate passed H.R.
Rostenkowski. 1315, legislation which would authorize
Oct. 21, 1988 appropriations for the Nuclear
Regulatory Commission for fiscal years
1988 and 1989. Title IV of the
legislation would, among other things,
establish a Federal fund to assist in
the financing of reclamation and other
remedial action at currently active
uranium and thorium processing sites and
would assist the domestic uranium
industry by increasing the demand for
domestic uranium. The fund would be
financed in part by what are called
``mandatory fees'' equal to $72 per
kilogram of uranium contained in fuel
assemblies initially loaded into
civilian nuclear power reactors on or
after Jan. 1, 1988. These fees would be
paid by licensees of civilian nuclear
power reactors and would be in place
until $1 billion had been raised.
99th Congress:
H. Res. 283, Mr. On Sept. 26, 1985, the Senate passed S.
Rostenkowski. 1712, legislation which would extend the
Oct. 1, 1985 16-cents-per-pack cigarette excise tax
rate for 45 days, through Nov. 14, 1985.
(The House passed H.R. 3452, which
included a similar extension, on Sept.
30, 1985.)
H. Res. 562, Mr. The Senate passed S. 638, legislation to
Rostenkowski. provide for the sale of Conrail to the
Sept. 25, 1986 Norfolk Southern Railroad. The
legislation contained numerous
provisions relating to the tax treatment
of the sale of Conrail.
98th Congress:
H. Res. 195, Mr. On Apr. 21, 1983, the Senate passed S.
Rostenkowski. 144, a bill to insure the continued
June 17, 1983 expansion of international market
opportunities in trade, trade in
services and investment for the United
States, and for other purposes.
------------------------------------------------------------------------
F. Prerogative Under the Rules of the House Over
``Revenue Measures Generally''
In the House of Representatives, tax legislation is
initiated by the Committee on Ways and Means. The Committee's
exclusive prerogative to report ``revenue measures generally''
is provided by Rule X(1)(t) of the Rules of the House of
Representatives. The jurisdiction of the Committee on Ways and
Means under Rule X(1)(t) is protected through the exercise of
Rule XXI(5)(a) which states:
A bill or joint resolution carrying a tax or tariff measure
may not be reported by a committee not having jurisdiction to
report tax or tariff measures, and an amendment in the House or
proposed by the Senate carrying a tax or tariff measure shall
not be in order during the consideration of a bill or joint
resolution reported by a committee not having that
jurisdiction. A point of order against a tax or tariff measure
in such a bill, joint resolution, or amendment thereto may be
raised at any time during pendency of that measure for
amendment.
Based on the precedents of the House, especially those
involving Rule XXI(5)(a), the following statements can be made
concerning points of order made under the Rule.
1. Timeliness. The point of order can be raised at any
point during consideration of the bill. However, that section
of the bill in which the ``tax or tariff'' provision lies must
either have been previously read or currently open for
amendment. A point of order may not be raised after the
Committee of the Whole has risen and reported the bill to the
House. A point of order against an amendment must be made prior
to its adoption.
2. Effect. If a point of order is sustained, the effect is
that the provision in the bill or amendment is automatically
deleted.
3. Substance over form. A provision need not involve an
amendment to the Internal Revenue Code or the Harmonized Tariff
Schedule in order to be determined to be a ``tax or tariff''
provision.
4. Revenue decreases and increases. A provision need not
raise revenue in order to be found to be a ``tax or tariff
measure.'' Provisions which would have the effect of decreasing
revenues are also covered by the Rule. Similarly, provisions
which could have a revenue effect have been determined to be
covered by the Rule.
The following is a detailed listing of each of the
occasions on which points of order have been sustained:
G. Points of Order--House Rule XXI Chronological List
June 28, 2007
H.R. 2829, Financial Services and General Government
Appropriations Act, 2008
A point of order was raised against Section 106 of the
bill, which would have limited funds to the IRS for the purpose
of renewing, extending, administering, implementing or
enforcing any qualified tax collection contract. Mr. Serrano
conceded the point of order. The point of order was sustained,
and the provision was stricken from the bill. [110-1, H7352]
June 13, 2006
H.R. 5576, Transportation, Treasury, Housing and Urban
Development, the Judiciary, and Related Agencies
Appropriations Act, 2007
A point of order was raised against Section 206 of the
bill, which would have limited funds to the IRS and prohibit
its ability to provide and tax preparation software or online
tools.
The chair ruled that the provision was in violation of Rule
XXI, clause 2. The point of order was sustained, and the
provision was stricken from the bill. [109-2, H3849-3850]
June 14, 2006
H.R. 5576, Transportation, Treasury, Housing and Urban
Development, the Judiciary, and Related Agencies
Appropriations Act, 2007
A point of order was raised against an amendment offered by
Representative Tiahrt, which would have limited funds to the
IRS and prohibit its ability to provide and tax preparation
software or online tools.
Representative Tiahrt withdrew his amendment. [109-2,
H3930]
May 23, 2006
H.R. 5384, Agriculture, Rural Development, Food and Drug
Administration, and Related Agencies Appropriations
Act, 2007
A point of order was raised against an amendment offered by
Representative DeLauro, which would have increased the bill's
appropriation for waste and water grant programs by $689
million and paid for this increase by reducing the size of the
tax cut for those making over one million dollars.
The chair ruled that the provision proposes to change
existing law and constitutes legislation on an appropriations
bill and, therefore, violates clause 2 of Rule XXI. The point
of order was sustained, and the amendment was not in order.
[109-2, H3063]
May 19, 2006
H.R. 5385, Military Construction and Veterans Affairs and
Related Agencies Appropriations Act, 2007
Points of order were raised against three amendments
offered by Representatives Edwards, Farr, and Obey, which would
have raised taxes to offset program funding increases.
The chair ruled that these provisions proposed to change
existing law and constituted legislation on an appropriations
bill and, therefore, violated clause 2 of Rule XXI. The points
of order were sustained, and the amendments were not in order.
[109-2, H2922-2931]
June 30, 2005
H.R. 3058, Transportation, Treasury, Housing and Urban
Development, the Judiciary, the District of
Columbia, and Independent Agencies Appropriations
Act, 2006
A point of order was raised against an amendment offered by
Representative Simmons, which would have limited the use of
funds to enter into, implement, or provide oversight of
contracts between the Secretary of the Treasury, or his
designee, and private collection agencies. Representative
Simmons withdrew his amendment. [109-1, H3640]
June 29, 2005
H.R. 3058, Transportation, Treasury, Housing and Urban
Development, the Judiciary, the District of
Columbia, and Independent Agencies Appropriations
Act, 2006
A point of order was raised against section 218 of the
bill, which would direct the Secretary of the Treasury to
submit to the Committees on Appropriations a report defining
currency manipulation and what actions would be construed as
another nation manipulating its currency, and describing how
statutory provisions addressing currency manipulation by
America's trading partners contained in, and relating to, title
22 U.S.C. 5304, 5305, and 286y can be better clarified
administratively to provide for improved and more predictable
evaluation. The chair ruled that the provision was in violation
of Rule XXI, clause 2. The point of order was sustained, and
the provision was stricken from the bill. [109-1, H5422]
June 14, 2005
H.R. 2862, Science, State, Justice, Commerce, and Related
Agencies Appropriations Act, 2006
A point of order was raised against an amendment offered by
Representative Obey, which would have increased funding for the
EDA by $53 million and paid for this increase by reducing the
size of the tax cut for those making over one million dollars.
The chair ruled that the provision proposes to change
existing law and constitutes legislation on an appropriations
bill and, therefore, violates clause 2 of Rule XXI. The point
of order was sustained, and the amendment was not in order.
[109-1, H4437]
May 26, 2005
H.R. 2528, Military Quality of Life and Veterans Affairs
Appropriations Act, 2006
A point of order was raised against an amendment offered by
Representative Obey, which would have increased the bill's
appropriation for veterans medical care by $2.6 billion and
paid for this increase by reducing the size of the tax cut for
those making over one million dollars.
The chair ruled that the provision proposes to change
existing law and constitutes legislation on an appropriations
bill and, therefore, violates clause 2 of Rule XXI. The point
of order was sustained, and the amendment was not in order.
[109-1, H4106]
May 19, 2005
H.R. 2361, Department of the Interior, Environment, and
Related Agencies Appropriations Act, 2006
A point of order was raised against an amendment offered by
Representative Obey, which would have increased the bill's
appropriation for the Clean Water State Revolving Fund by
$500,000 and paid for this increase by reducing the size of the
tax cut for those making over one million dollars.
The chair ruled that the provision proposes to change
existing law and constitutes legislation on an appropriations
bill and, therefore, violates clause 2 of Rule XXI. The point
of order was sustained, and the amendment was not in order.
[109-1, H3640]
May 17, 2005
H.R. 2360, Department of Homeland Security Appropriations
Act, 2006
A point of order was raised against an amendment offered by
Representative Obey, which would have increased the bill's
appropriation for Customs and Border Protection and paid for
this increase by reducing the size of the tax cut for those
making over one million dollars.
The chair ruled that the provision proposes to change
existing law and constitutes legislation on an appropriations
bill and, therefore, violates clause 2 of Rule XXI. The point
of order was sustained, and the amendment was not in order.
[109-1, H3398]
September 14, 2004
H.R. 5025, Transportation, Treasury, and Independent
Agencies Appropriations Act, 2005
A point of order was raised against section 644 of the
bill, which would have amended section 6402 of the Internal
Revenue Code of 1986 by adding a new subsection that allows for
the offset of federal tax refunds to collect delinquent state
unemployment compensation overpayments. The chair ruled that
the provision was in violation of Rule XXI, clause 2. The point
of order was sustained, and the provision was stricken from the
bill. [108-2, H7176]
September 14, 2004
H.R. 5025, Transportation, Treasury, and Independent
Agencies Appropriations Act, 2005
A point of order was raised against section 643 of the
bill, which would have amended section 453(j) of the Social
Security Act to allow access to data in the National Directory
of New Hires for use in collecting delinquent non-tax federal
debt. The chair ruled that the provision was in violation of
Rule XXI, clause 2. The point of order was sustained, and the
provision was stricken from the bill. [108-2, H7176]
September 14, 2004
H.R. 5025, Transportation, Treasury, and Independent
Agencies Appropriations Act, 2005
A point of order was raised against section 642 of the
bill, which would have amended Title 31 of the U.S. Code to
allow the Federal Government to collect debts that are more
than 10 years old by withholding federal tax refunds or
garnishing Social Security benefits. The chair ruled that the
provision was in violation of Rule XXI, clause 2. The point of
order was sustained, and the provision was stricken from the
bill. [108-2, H7176]
September 9, 2004
H.R. 5006, Departments of Labor, Health and Human Services,
and Education, and Related Agencies Appropriations
Act, 2005
A point of order was raised against an amendment offered by
Representative Brown (OH), which would have stopped the
increase of Part B Medicare premiums, effectively leaving them
at their current dollar amount. The chair ruled that the
provision would provide new budget authority in excess of the
suballocation provided by the Appropriations Committee, and
therefore violated section 302(f) of the Congressional Budget
Act of 1974. The point of order was sustained, and the
amendment was not in order. [108-2, H6945]
September 8, 2004
H.R. 5006, Departments of Labor, Health and Human Services,
and Education, and Related Agencies Appropriations
Act, 2005
A point of order was raised against section 219(b) of the
bill, which created a Medicare claims processing fee for
duplicative or incorrect claims for Medicare Part A or B
services. The chair ruled that the provision was in violation
of Rule XXI. The point of order was conceded, sustained, and
the provision was stricken from the bill. [108-2, H6836]
June 18, 2004
H.R. 4567, Department of Homeland Security Appropriations
Act, 2005
A point of order was raised against an amendment offered by
Representative Sherman, which would have limited the funds made
available in this Act for processing the importation of any
article which is the product of Iran. The chair ruled that the
provision was in violation of clause 5(a) of Rule XXI. The
point of order was sustained, and the amendment was not in
order. [108-2, p. H4551]
July 10, 2003
H.R. 2660, Departments of Labor, Health and Human Services,
and Education, and Related Agencies Appropriations
Act, 2004
A point of order was raised against section 217(B) of the
bill, which created a Medicare Claims Processing fee. An
October 1, 2003, requirement assured a policy for providers to
submit all Medicare claims electronically. Since most
electronic billing systems eliminate inaccurate and duplicate
claims, and because current law provided the proper small
business exemption, the user fee was unnecessary. The chair
ruled that the provision was in violation of Rule XXI, clause
2(b). The point of order was conceded, sustained, and the
provision was stricken from the bill. [108-1, p. H6560]
July 10, 2003
H.R. 2660 Departments of Labor, Health and Human Services,
and Education, and Related Agencies Appropriations
Act, 2004
A point of order was raised against an amendment offered by
Representative Obey, which would have provided a 1-percentage
add-on to the Federal assistance to every State for their
Medicaid programs. This would have been paid for through a
reduction in the size of the tax cut for persons who make more
than $1 million a year. The chair ruled that the amendment
constituted legislation in violation of Rule XXI, clause 2 (c),
and in addition, constituted a tax measure in violation of Rule
XXI, clause 5(a). The point of order was conceded and
sustained. [108-1, p. H6547]
July 23, 2003
H.R. 2799, Departments of Commerce, Justice, and State, the
Judiciary, and Related Agencies Appropriations, Act
2004
A point of order was raised against an amendment offered by
Representative Levin, which would forbid expenditure of funds
that would be used to negotiate free trade agreements that did
not contain certain listed provisions, which imposed new duties
that were not required by law and made the appropriations
contingent upon the performance of said duties and on
successful trade negotiations with other countries. The chair
ruled that the provision was in violation of Rule XXI, clause
2. The point of order was sustained. [108-1, p. H7337-7339]
September 4, 2003
H.R. 2989, Transportation, Treasury, and Independent
Agencies Appropriations Act, 2004
A point of order was raised against portions of section 631
of the bill, which would have amended the Trade Agreements Act
of 1979. The provision exempted limitations on procurement. The
chair ruled that the provision was in violation of Rule XXI,
clause 2(b). The point of order was conceded, sustained and the
language was stricken from the bill. [108-1, p. H7913]
September 4, 2003
H.R. 2989, Transportation, Treasury, and Independent
Agencies Appropriations Act, 2004
A point of order was raised against the contents of Section
164 of the bill, which amended the Buy America requirements for
transit capital purchases of steel, iron, manufactured goods,
and rolling stock. The chair ruled that these provisions were
in violation of Rule XXI. The point of order was conceded,
sustained, and the section was stricken from the bill. [108-1,
p. H7912-7913]
September 8, 1999
H.R. 2684, U.S. Departments of Veterans Affairs and Housing
and Urban Development Appropriations For 2000
A point of order was raised against an amendment offered by
Representative Edwards, which would have offset an increase in
funding for veterans' health care by postponing the
implementation of a capital gains tax cut. The chair Ruled that
the amendment constituted legislation in violation of Rule XXI,
clause 2(c), and, in addition, constituted a tax measure in
violation of Rule XXI, clause 5(a). The point of order was
sustained, and the amendment ruled not in order. [106-1, p.
H7923]
September 3, 1997
H.R. 2159, Foreign Operations Appropriations for Fiscal
Year 1998
A point of order was raised against section 539 of the
bill, which would have restricted the President's ability to
issue an executive order lifting import sanctions against
Yugoslavia (Serbia). The Chair ruled that since current law
allowed the President to waive the application of certain
sanctions, including import prohibitions which affect tariff
collections, the provision in question was a tariff measure
within the meaning of Rule XXI, clause 5(b). The point of order
was sustained, and the provision stricken from the bill. [105-
1, p. H6731]
July 17, 1996
H.R. 3756, Treasury, Postal Service, and General Government
Appropriations Act of 1997
A point of order was raised against an amendment which
prohibited the use of funds by the United States Customs
Service to take any action that allowed certain imports into
the United States from the People's Republic of China. The
point of order was sustained. [104-2, p. H7708]
May 9, 1995
H.R. 1361, Coast Guard Authorization
A point of order was raised against an amendment which
increased certain fees for large foreign-flag cruise ships. The
Chair ruled that by increasing the fees charged by the Coast
Guard for inspecting large foreign-flag cruise ships by an
unspecified amount in order to offset a decrease in fees for
other vessels, the amendment attenuated the relationship
between the amount of the fee and the cost of the particular
government activity for which it was assessed. Therefore the
increased fee qualified as a tax or tariff within the meaning
of Rule XXI, clause 5(b). The point of order was sustained, and
the amendment ruled out of order. [104-1, p. H4593]
June 15, 1994
H.R. 4539, Treasury, Postal Service, and General Government
Appropriation for Fiscal Year 1995
A point of order was raised against section 527 of the
bill, which would have amended the HTS to create a new tariff
classification. The new classification would have changed the
rate of duty on the import of certain fabrics intended for use
in the manufacture of hot air balloons, thus having direct
impact on customs revenues. The point of order was conceded and
sustained, and the provision was stricken from the bill. [103-
2, p. H4531]
September 16, 1992
H.R. 5231, The National Competitiveness Act of 1992
A point of order was raised against an amendment offered by
Representative Walker. The bill was reported solely from the
Committee on Science and Technology and amended the Internal
Revenue Code to provide, inter alia, changes in the tax
treatment of capital gains.
The Chair sustained the point of order without elaboration.
[102-2 p. H8621]
October 23, 1990
H.R. 5021, Department of Commerce, Justice and State, the
Judiciary and Related Agencies Appropriations Act,
1991
A point of order was raised against amendment 139 which
increased the rate of fees paid to the Securities and Exchange
Commission at the time of filing a registration statement. The
Chair ruled that since the amendment provided that the
increased level of fees would be deposited in the Treasury, the
fee involved was in reality a tax and the revenues were to be
used to defray general governmental costs. The point of order
was conceded and sustained. [101-2, p. H11412]
July 13, 1990
H.R. 5241, Treasury, Postal Service and General Government
Appropriations Act of 1991
A point of order was raised against section 528 which
prohibited that ``no funds appropriated'' would be used to
impose or assess any tax under section 4181 of the Internal
Revenue Code relating to the excise tax on the manufacture of
firearms. The point of order was conceded and sustained. [101-
2, p. H4692]
July 13, 1990
H.R. 5241, Treasury, Postal Service and General Government
Appropriations Act of 1991
A point of order was raised against section 524 which
prohibited the Internal Revenue Service from enforcing rules
governing the antidiscrimination rules of the exclusion for
employer provided health-care plans (section 89 of the Internal
Revenue Code). The point of order was conceded and sustained.
[101-2, p. H4692]
October 5, 1989
H.R. 3299, Omnibus Budget Reconciliation Act of 1989
A point of order was raised against section 3201 which
imposed fees on the filing of certain forms required to be
filed annually in connection with maintaining pension and
benefit plans. The point of order was sustained with the Chair
ruling that the revenue raised funded ``general government
activity.'' [101-1, p. H6662]
October 4, 1989
H.R. 3299, Omnibus Budget Reconciliation Act of 1989
A point of order was raised against section 3156 which
imposed a ``Termination Fee.'' Under the provision of the bill,
an employer who terminated a pension plan in a standard
termination was required to pay a $200-per-participant fee to
the Pension Benefit Guaranty Corporation (PBGC), the Federal
insurance agency established to insure defined benefit pension
plans against insolvency. The point of order was conceded and
sustained. [101-1, p. H6621]
October 4, 1989
H.R. 3299, Omnibus Budget Reconciliation Act of 1989
A point of order was raised against section 3131(b) which
exempted multi-employer pension plans from the full funding
limits of the Internal Revenue Code, section 412(c)(7). This
provision directly amended the Internal Revenue Code to allow
the deductibility of contributions to a multi-employer pension
plan in excess of the full funding limit. The point of order
was conceded and sustained. [101-1, p. H6622]
October 4, 1989
H.R. 3299, Omnibus Budget Reconciliation Act of 1989
A point of order was raised against section 7002 which
imposed an annual fee of $1 per acre on the holder of Outer
Continental Shelf leases. This fee has been designated to
offset the costs of ocean related environmental research,
assessment, and protection programs. The point of order was
sustained with the Chair stating that a provision raising
revenue to finance general government functions improperly
characterized as a tax within the jurisdiction of Clause 5(b)
of Rule XXI. [101-1, p. H6610]
October 4, 1989
H.R. 3299, Omnibus Budget Reconciliation Act of 1989
A point of order was raised against section 7002 which
imposed a fee of $20 per passenger on vessels engaged in U.S.
cruise trade or which offer off-shore gambling. The proceeds of
this fee were to be deposited in both the Harbor Maintenance
Trust Fund and the Treasury's general fund. The point of order
was conceded and sustained. [101-1, p. H6620]
September 30, 1988
H.R. 4637, Conference Agreement to accompany the Foreign
Operations, Export Financing and Related Programs
Appropriations Act of 1989
A point of order was raised against the motion to concur in
the Senate amendment No. 176 which provided that S. 2848
(Sanctions Against Iraqi Chemical Weapons Use Act), be added to
the bill. The point of order was conceded and sustained. [100-
2, p. H9236]
June 25, 1987
H.R. 3545, Budget Reconciliation Act of 1987
A point of order was raised against the section of the bill
providing that ``all earnings and distributions'' from the
Enjebi Community Trust Fund, ``shall not be subject to any form
of Federal, State, or local taxation.'' The point of order was
conceded and sustained. [100-1, p. H5539-40]
August 1, 1986
H.R. 5294, Appropriations, Treasury, Postal Service and
General Government Appropriations, 1987
A point of order was raised against section 103 which
denied funds to the Internal Revenue Service to impose vesting
requirements for qualified pension funds more stringent than 4/
40. As a result, legally collectible taxes on employer
contributions to such plans would be indefinitely deferred. The
point of order was conceded and sustained. [99-2, p. H5311]
August 1, 1986
H.R. 5294, Appropriations, Treasury, Postal Service and
General Government Appropriations, 1987
A point of order was raised against section 3 which
prohibited the use of funds to implement regulations issued by
the Department of the Treasury to implement section 274(d) of
the Internal Revenue Code relating to the duty imposed on
taxpayers to substantiate deductibility of certain expenses
relating to travel, gifts, and entertainment.
The Chair sustained the point of order stating that a
limitation otherwise in order under Clause 2(c), of House Rule
XXI which ``effectively and inherently either preclude[s] the
IRS from collecting revenues otherwise due to be [owed] under
provision of the Internal Revenue Code or require[s] the
collection of revenue not legally due and owing constitutes a
tax provision within the meaning of Rule XXI, Clause 5(b).''
The Chair also noted that when the point of order was
raised that under the Rule the point of order against the
provision could be raised at any point during the consideration
of the bill. [99-2, p. H5310]
October 24, 1986
H.R. 3500, Budget Reconciliation Act of 1985
A point of order was raised against section 3113. The
provision in the reconciliation bill reported from the Budget
Committee contained a recommendation from the Committee on
Education and Labor to exclude certain interest on obligations
to Student Loan Marketing Association from Application of
Internal Revenue Code (IRC), section 265 which denies a
deduction for certain expenses and interest relating to the
production of tax-exempt income. The point of order was
sustained. [99-1, p. H5310]
October 24, 1985
H.R. 3500, Budget Reconciliation Act of 1985
A point of order was raised against section 6701 which had
been reported from the Committee on the Budget containing a
recommendation of the Committee on Merchant Marine and
Fisheries. Section 6701 expanded tax benefits available to ship
owners through the ``capital construction fund'' (section 7518
of the IRC), by permitting repatriation of foreign-source
income to avoid U.S. taxes and expanding the definition of
vessels eligible to establish such tax-exempt funds. [99-1, p.
H9189]
July 26, 1985
H.R. 3036, Appropriations, Treasury, Postal Service, and
General Government Appropriation, 1986
A point of order was raised against section 106 which
prohibited the use of funds to implement or enforce regulations
imposing or collecting a tax on the interest deferral from
entrance or accommodation fees paid by elderly residents of
continuing care facilities (section 7872 of the Internal
Revenue Code). The Chair sustained the point of order against
the provision as a tax provision within the meaning of House
Rule XXI, Clause 5(b). [99-1, p. H6418]
July 11, 1985
H.R. 1555, International Security and Development Act of
1985
A point of order was raised against section 1208, which
denied trade benefits to Afghanistan, provided for the denial
of most favored nation status to Afghanistan and denied trade
credits to Afghanistan. The point of order was conceded and
sustained. [99-1, p. H5489]
June 4, 1985
H.R. 1460, Anti-Apartheid Act of 1985
A point of order was raised against an amendment to
prohibit the entry of South African Krugerrands or gold coins
into the customs territory of the United States unless uniform
5 percent fee were paid. The point of order was sustained on
the grounds that the fee was equivalent to a tariff uniform
charge imposed at ports of entry with proceeds deposited in the
Treasury. [99-1, p. H3762]
September 12, 1984
H.R. 5798, conference report to accompany the
Appropriations, Treasury, Postal Service, Executive
Office of the President and certain independent
agencies Appropriation, 1985
A point of order was raised against a Senate amendment, No.
92 which amended the existing customs law under the Tariff Act
of 1930 with respect to seizures and forfeitures of property by
the Customs Service. The point of order was conceded and
sustained. [98-2, p. H9407]
September 12, 1984
H.R. 5798, conference report to accompany the
Appropriations, Treasury, Postal Service, Executive
Office of the President and certain independent
agencies Appropriation, 1985
A point of order was raised against a Senate amendment, No.
26 which amended the tariff schedule of the United States
(TSUS) to provide duty-free importation of a telescope for the
University of Arizona. The point of order was conceded and
sustained. [98-2, p. H9396]
September 12, 1984
H.R. 5798, conference report to accompany the Treasury,
Postal Service, Executive Office of the President
and certain independent agencies, 1985
A point of order was raised against a Senate amendment, No.
24 which provided that ``none of the funds appropriated by this
act or any other act'' shall be used to impose or assess the
manufacturer's excise tax on sporting goods. The point of order
specifically stated that the term ``tax'' and ``tariff'' under
House Rule XXI, Clause 5(b), included provisions such as these
contained in the amendment which would result in less revenue
spent than under the operation of existing law. The point of
order was conceded and sustained. [98-2, p. H9395-9396]
October 27, 1983
H.R. 4139, conference report to accompany the Treasury,
Postal Service, Executive Office of the President
and certain independent agencies, 1984
The Chair sustained a point of order against section 511
which would have prohibited the Customs Service from enforcing
a provision of law permitting agricultural products to enter
the United States duty-free under the CBI. The Chair ruled that
the effect of the provision was to cause duties on certain
imports to be imposed where none is required and to require
collections of revenue contrary to existing tariff laws and
that, as a result, section 511 was a tariff provision rather
than a limitation of appropriated funds. [98-1, p. H8717]
September 21, 1983
H.R. 1036, Community Renewal Employment Act
The Chair sustained a point of order against a motion to
recommit a bill to a committee without jurisdiction over
revenue measures (the Committee on Education and Labor), and to
report the bill back to the House with tax provisions relating
to ``enterprise zones.'' The motion was ruled to violate House
Rule XVI, Clause 7, and House Rule XXI, Clause 5(b). [98-1, p.
H7244]
H. Restrictions on ``Federal Income Tax Rate Increases''
House Rule XXI, clause 5(b) requires a supermajority 3/5
vote for any bill containing a prospective Federal income tax
rate increase and clause 5(c) prohibits retroactive Federal
income tax rate increases.
The wording of the Rule and its legislative history make it
clear that the Rule applies only to increases in specific
statutory rates in the Internal Revenue Code and not to
provisions merely because they raise revenue or otherwise
modify the income tax base.
Appendix II. Historical Note
The Committee on Ways and Means was first established as an
ad hoc committee in the first session of the First Congress, on
July 24, 1789.\1\ Representative Fitzsimons, from Pennsylvania,
in commenting on the report of a select committee concerning
appropriations and revenues, pointed out the desirability of
having a committee to review the expenditure needs of the
Government and the resources available, as follows:
---------------------------------------------------------------------------
\1\1 Cong. Rec. 696.
The finances of America have frequently been
mentioned in this House as being very inadequate to the
demands. I have ever been of a different opinion, and
do believe that the funds of this country, if properly
drawn into operation, will be equal to every claim. The
estimate of supplies necessary for the current year
appears very great from a report on your table, and
which report has found its way into the public
newspapers. I said on a former occasion, and I repeat
it now, notwithstanding what is set forth in the
estimate, that a revenue of $3 million in specie, will
enable us to provide every supply necessary to support
the Government, and pay the interest and installments
on the foreign and domestic debt. If we wish to have
more particular information on these points, we ought
to appoint a Committee on Ways and Means, to whom,
among other things, the estimate of supplies may be
referred, and this ought to be done speedily, if we
mean to do it this session.\2\
---------------------------------------------------------------------------
\2\1 Cong. Rec. 696.
After discussion, the motion was agreed to and a committee
consisting of one Member from each State (North Carolina and
Rhode Island had not yet ratified the Constitution) was
appointed as follows: Messrs. Fitzsimons (Pennsylvania), Vining
(Delaware), Livermore (New Hampshire), Cadwalader (New Jersey),
Laurance (New York), Wadsworth (Connecticut), Jackson
(Georgia), Gerry (Massachusetts), Smith (Maryland), Smith
(South Carolina), and Madison (Virginia).
While there does not appear to be any direct relationship,
it is interesting to note that the appointment of this ad hoc
committee came within a few weeks after the House, in Committee
of the Whole, had spent a good part of the months of April,
May, and June in wrestling with the details involved in writing
bills for laying a duty on goods, wares, and merchandises
imported into the United States and for imposing duties on
tonnage. Tariffs, of course, became a prime revenue source for
the new government.
However, the results of this ad hoc committee are not
clear. It existed for a period of only 8 weeks, being dissolved
on September 17, 1789, with the following order:
That the Committee on Ways and Means be discharged
from further proceeding on the business referred to
them, and that it be referred to the Secretary of the
Treasury to report thereon.\3\
---------------------------------------------------------------------------
\3\1 Cong. Rec. 930.
It has also been suggested that the Committee was dissolved
because Alexander Hamilton had become Secretary of the newly
created U.S. Department of the Treasury, and thus it was
presumed that the U.S. Department of the Treasury could provide
the necessary machinery for developing information which would
be needed. During the next 6 years there was no Committee on
Ways and Means or any other standing committee for the
examination of estimates. Rather, ad hoc committees were
appointed to draw up particular pieces of legislation on the
basis of decisions made in the Committee of the Whole House. On
---------------------------------------------------------------------------
November 13, 1794, a Rule was adopted providing that:
All proceedings touching appropriations of money
shall be first moved and discussed in a Committee on
the Whole House.\4\
---------------------------------------------------------------------------
\4\3 Cong. Rec. 881.
Historians have suggested that, during the next Congress,
the House was determined to curtail Secretary Hamilton's
influence by first setting up a Committee on Ways and Means and
requiring that Committee to submit a report on appropriations
and revenue measures before consideration in the Committee of
the Whole House. It was also said that this Committee on Ways
and Means was put on a more or less standing basis since such a
committee appeared at some point in every Congress until it was
made a permanent committee.
In the first session of the 7th Congress, Tuesday, December
8, 1801, a resolution was adopted as follows:
Resolved, That a standing Committee on Ways and Means
be appointed, whose duty it shall be to take into
consideration all such reports of the Treasury
Department, and all such propositions, relative to the
revenue as may be referred to them by the House; to
inquire into the state of the public debt, of the
revenue, and of the expenditures; and to report, from
time to time, their opinion thereon.\5\
---------------------------------------------------------------------------
\5\7 Cong. Rec. 312.
The following Members were appointed: Messrs. Randolph
(Virginia), Griswold (Connecticut), Smith (Vermont), Bayard
(Delaware), Smilie (Pennsylvania), Read (Massachusetts),
Nicholson (Maryland), Van Rensselaer (New York), Dickson
(Tennessee).
On Thursday, January 7, 1802, the House agreed to standing
Rules which, among other things, provided for standing
committees, including the Committee on Ways and Means. The
relevant part of the Rules in this respect read as follows:
A Committee on Ways and Means, to consist of seven
Members;\6\
---------------------------------------------------------------------------
\6\7 Cong. Rec. 412.
* * * * * * *
---------------------------------------------------------------------------
It shall be the duty of the said Committee on Ways
and Means to take into consideration all such reports
of the U.S. Department of the Treasury, and all such
propositions relative to the revenue, as may be
referred to them by the House; to inquire into the
state of the public debt, of the revenue, and of the
expenditures, and to report, from time to time, their
opinion thereon; to examine into the state of the
several public departments, and particularly into the
laws making appropriations of moneys, and to report
whether the moneys have been disbursed conformably with
such laws; and also to report, from time to time, such
provisions and arrangements, as may be necessary to add
to the economy of the departments, and the
accountability of their officers.\7\
---------------------------------------------------------------------------
\7\7 Cong. Rec. 412.
It has been said that the jurisdiction of the Committee was
so broad in the early 19th century that one historian described
---------------------------------------------------------------------------
it as follows:
It seemed like an Atlas bearing upon its shoulders
all the business of the House.\8\
---------------------------------------------------------------------------
\8\Alexander, De Alva Stanwood. History and Procedure of the House
of Representatives. 1916
The jurisdiction of the Committee remained essentially the
same until 1865 when the control over appropriations was
transferred to a newly created Committee on Appropriations and
another part of its jurisdiction was given to a newly created
Committee on Banking and Currency. This action followed rather
extended discussion in the House, too lengthy to review here.
During the course of that discussion, however, the
following observations are of some historical interest.
Representative Cox, who was handling the motion to divide the
Committee, presented a detailed description of the varied and
heavy duties which had fallen on the Committee over the years.
He observed:
And yet, sir, powerful as the Committee is
constituted, even their powers of endurance, physical
and mental, are not adequate to the great duty which
has been imposed by the emergencies of this historic
time. It is an old adage, that whoso wanteth rest will
also want of might; and even an Olympian would faint
and flag if the burden of Atlas is not relieved by the
broad shoulders of Hercules.
He continued:
I might give here a detailed statement of the amount
of business thrown upon that Committee since the
commencement of the war. But I prefer to append it to
my remarks. Whereas before the war we scarcely expended
more than $70 million a year, now, during the five
sessions of the last two Congresses, there has been an
average appropriation of at least $800 million per
session. The statement which I hold in my hand shows
that during the first and extra session of the 37th
Congress there came appropriation bills from the
Committee on Ways and Means amounting to
$226,691,457.99. I say nothing now of the loan and
other fiscal bills emanating from that Committee . . .
During the present session I suppose it would be a fair
estimate to take the appropriations of the last session
of the 37th Congress, say $900 million.
These are appropriation bills alone. They are
stupendous, and but poorly symbolize the immense labors
which the internal revenue, tariff, and loan bills
imposed on the Committee... And this business of
appropriations is perhaps not one-half of the labor of
the Committee. There are various and important matters
upon which they act, but upon which they never report.
Their duties comprehend all the varied interests of the
United States; every element and branch of industry,
and every dollar or dime of value. They are connected
with taxation, tariffs, banking, loan bills, and ramify
to every fiber of the body-politic. All the springs of
wealth and labor are more or less influenced by the
action of this Committee. Their responsibility is
immense, and their control almost imperial over the
necessities, comforts, homes, hopes, and destinies of
the people. All the values of the United States, which
in the census of 1860 (page 194) amount to nearly $17
billion, or, to be exact, $16,159,616,068, are affected
by the action of that Committee, even before their
action is approved by the House. Those values fluctuate
whenever the head of the Committee on Ways and Means
rises in his place and proposes a measure. The price of
every article we use trembles when he proposes a gold
bill or a loan bill, or any bill to tax directly or
indirectly . . . the interests connected with these
economical questions are of all questions those most
momentous for the future. Parties, statesmanship,
union, stability, all depend upon the manner in which
these questions are dealt with.\9\
---------------------------------------------------------------------------
\9\39 Cong. Rec. 1312.
Representative Morrill (who was subsequently appointed
chairman of the Committee on Ways and Means in the succeeding
Congress, and who still later became chairman of the Senate
Committee on Finance after he became a Senator) observed as
---------------------------------------------------------------------------
follows:
I am entirely indifferent as to the disposition which
shall be made of this subject by the House. So far as I
am myself concerned, I have never sought any position
upon any committee from the present or any other
Speaker of the House, and probably never shall. I have
no disposition to press myself hereafter for any
position. In relation to the proposed division of the
Committee on Ways and Means, the only doubt that I have
is the one expressed by my colleague on that Committee,
Representative Stevens, in regard to the separation of
the questions of revenue from those relating to
appropriations. In ordinary times of peace I should
deem it almost indispensable and entirely within their
power that this Committee should have the control of
both subjects, in order that they might make both ends
meet, that is, to provide a sufficient revenue for the
expenditures. That reason applies now with greater
force; but it may be that the Committee is overworked.
It is true that for the last 3 or 4 years the labors of
the Committee on Ways and Means have been incessant,
they have labored not only days but nights; not only
weekends but Sundays. If gentlemen suppose that the
Committee have permitted some appropriations to be
reported which should not have been permitted they
little understand how much has been resisted.\10\
---------------------------------------------------------------------------
\10\39 Cong. Rec. 1316.
The influence the Committee came not only from the nature
of its jurisdiction but also because for many years the
chairman of the Committee was also ad hoc majority Floor leader
of the House.
When the revolt against Speaker Cannon occurred in 1910,
and the Speaker's powers to appoint the Members of committees
were curtailed, the Majority Members on the Committee on Ways
and Means became the Committee on Committees. Subsequently,
this power was disbursed to the respective party caucuses,
beginning in the 94th Congress.
Throughout its history, many famous Americans have served
on the Committee on Ways and Means. The long and distinguished
list includes 8 Presidents of the United States, 8 Vice
Presidents, four Justices of the Supreme Court, 34 Cabinet
members, and quite interestingly, 21 Speakers of the House of
Representatives. This latter figure represents nearly one-half
of the 51 Speakers who have served since 1789 through the end
of the 110th Congress. See the alphabetical list which follows
for names.
Major positions held by former members of the Committee on Ways and
Means
President of the United States:
George H. W. Bush, Texas
Millard Fillmore, New York
James A. Garfield, Ohio
Andrew Jackson, Tennessee
James Madison, Virginia
William McKinley, Jr., Ohio
James K. Polk, Tennessee
John Tyler, Virginia
Vice President of the United States:
John C. Breckinridge, Kentucky
George H. W. Bush, Texas
Charles Curtis, Kansas
Millard Fillmore, New York
John N. Garner, Texas
Elbridge Gerry, Massachusetts
Richard M. Johnson, Kentucky
John Tyler, Virginia
Justice of the Supreme Court:
Philip P. Barbour, Virginia
Joseph McKenna, California
John McKinley, Alabama
Fred M. Vinson, Kentucky (Chief Justice)
Speaker of the House of Representatives:
Nathaniel P. Banks, Massachusetts
Philip P. Barbour, Virginia
James G. Blaine, Maine
John G. Carlisle, Kentucky
Langdon Cheves, South Carolina
James B. (Champ) Clark, Missouri
Howell Cobb, Georgia
Charles F. Crisp, Georgia
John N. Garner, Texas
John W. Jones, Virginia
Michael C. Kerr, Indiana
Nicholas Longworth, Ohio
John W. McCormack, Massachusetts
James K. Polk, Tennessee
Henry T. Rainey, Illinois
Samuel J. Randall, Pennsylvania
Thomas B. Reed, Maine
Theodore Sedgwick, Massachusetts
Andrew Stevenson, Virginia
John W. Taylor, New York
Robert C. Winthrop, Massachusetts
Cabinet Member:
Secretary of State:
James G. Blaine, Maine
William J. Bryan, Nebraska
Cordell Hull, Tennessee\1\
---------------------------------------------------------------------------
\1\Recipient of Nobel Peace Prize in 1945.
---------------------------------------------------------------------------
Louis McLean, Delaware
John Sherman, Ohio
Secretary of the Treasury:
George W. Campbell, Tennessee
John G. Carlisle, Kentucky
Howell Cobb, Georgia
Thomas Corwin, Ohio
Charles Foster, Ohio
Albert Gallatin, Pennsylvania
Samuel D. Ingham, Pennsylvania
Louis McLean, Delaware
Ogden L. Mills, New York
John Sherman, Ohio
Philip F. Thomas, Maryland
Fred M. Vinson, Kentucky
Attorney General:
James P. McGranery, Pennsylvania
Joseph McKenna, California
A. Mitchell Palmer, Pennsylvania
Caesar A. Rodney, Delaware
Postmaster General:
Samuel D. Hubbard, Connecticut
Cave Johnson, Tennessee
Horace Maynard, Tennessee
William L. Wilson, West Virginia
Secretary of the Navy:
Thomas W. Gilder, Virginia
Hilary A. Herbert, Alabama
Victor H. Metcalf, California
Claude A. Swanson, Virginia
Secretary of the Interior:
Rogers C. B. Morton, Maryland
Jacob Thompson, Mississippi
Secretary of Commerce and Labor:
Victor H. Metcalf, California
Secretary of Commerce:
Rogers C. B. Morton, Maryland
Secretary of Agriculture:
Clinton P. Anderson, New Mexico
Appendix III. Statistical Review of the Activities of the Committee on
Ways and Means (January 5, 2011-November 30, 2011)
A. Number of Bills and Resolutions Referred to the Committee
As of November 30, 2011, there have been a total of 847
bills referred to the Committee, representing 20.2 percent of
all the public bills introduced in the House of
Representatives.
The following table gives a more complete statistical
review since 1967.
TABLE 1. NUMBER OF BILLS AND RESOLUTIONS REFERRED TO THE COMMITTEE, 90TH THROUGH 112TH CONGRESSES
----------------------------------------------------------------------------------------------------------------
Referred to Committee
Introduced in House on Ways and Means Percentage
----------------------------------------------------------------------------------------------------------------
90th Congress............................ 24,227 3,806 15.7
91st Congress............................ 23,575 3,442 14.6
92nd Congress............................ 20,458 3,157 15.4
93rd Congress............................ 21,096 3,370 16
94th Congress............................ 19,371 3,747 19.3
95th Congress............................ 17,800 3,922 22
96th Congress............................ 10,196 2,337 22.9
97th Congress............................ 9,909 2,377 26.4
98th Congress............................ 8,104 1,904 23.5
99th Congress............................ 7,522 1,568 20.8
100th Congress........................... 7,043 1,419 22.1
101st Congress........................... 7,640 1,737 22.7
102nd Congress........................... 7,771 1,972 25.4
103rd Congress........................... 6,645 1,496 22.5
104th Congress........................... 5,329 1,071 20.1
105th Congress........................... 5,976 1,509 25.2
106th Congress........................... 6,942 1,762 25.3
107th Congress........................... 7,029 1,941 27.6
108th Congress........................... 6,953 1,541 22.2
109th Congress........................... 8,152 2,152 26.4
110th Congress........................... 9,319 2,386 25.6
111th Congress........................... 8,780 1,764 20.1
112th Congress........................... 4,191 847 20.2
----------------------------------------------------------------------------------------------------------------
B. Public Hearings
During the first eleven months of the First Session of the
112th Congress, the Committee on Ways and Means along with its
six subcommittees held numerous public hearings. Many of these
hearings dealt with broad subject matter including the
President's fiscal year 2012 budget proposals, tax reform,
health and Social Security issues, and Free Trade Agreements
with Colombia, Panama and South Korea.
As the statistics below indicate, during the first eleven
months of the 112th Congress the full Committee and its six
Subcommittees held public hearings aggregating a total of 57
days, during which time 253 witnesses testified. There were no
field hearings.
The following table specifies the statistical data on the
number of days and witnesses on each of the subjects covered by
public hearings in the full Committee during the 112th
Congress--as of November 30, 2011.
TABLE 2. PUBLIC HEARINGS CONDUCTED BY THE FULL COMMITTEE ON WAYS AND
MEANS (JANUARY 5-NOVEMBER 30, 2011)
------------------------------------------------------------------------
Number of--
Subject and Date --------------------------
Days Witnesses
------------------------------------------------------------------------
2011:
First in a Series of Hearings on Tax 1 5
Reform, January 20......................
Hearing on the Pending Trade Agreements 1 5
with Colombia, Panama, and South Korea
and the Creation of U.S. Jobs, January
25......................................
Hearing on the Health Care Law's Impact 1 4
on Jobs, Employers, and the Economy,
January 26..............................
Hearing on President Obama's Trade Policy 1 1
Agenda, February 9......................
Hearing on the Health Care Law's Impact 1 2
on the Medicare Program and its
Beneficiaries, February 10..............
Hearing on the President's Fiscal Year 1 1
2012 Budget Proposal with Treasury
Secretary Geithner, February 15.........
Hearing on the President's Fiscal Year 1 1
2012 Budget Proposal with U.S.
Department of Health and Human Services
Secretary Kathleen Sebelius, 21 February
16......................................
Hearing on the President's Fiscal Year 1 1
2012 Budget Proposal with Office of
Management and Budget Director Lew,
February 16.............................
Hearing on Impediments to Job Creation, 1 4
March 30................................
Hearing on How the Tax Code's Burdens on 1 4
Individuals and Families Demonstrate the
Need for Comprehensive Tax Reform, April
13......................................
Hearing on the Need for Comprehensive Tax 1 7
Reform to Help American Companies
Compete in the Global Market and Create
Jobs for American Workers, May 12.......
Hearing on How Other Countries Have Used 1 5
Tax Reform to Help Their Companies
Compete in the Global Market and Create
Jobs, May 24............................
Hearing on How Business Tax Reform can 1 6
Encourage Job Creation, June 2..........
Joint Hearing with Senate Finance on Tax 1 5
Reform and the Tax Treatment of Debt and
Equity, July 13.........................
Hearing on Tax Reform and Consumption- 1 9
Based Tax Systems, July 26..............
Hearing on Economic Models Available to 1 4
the Joint Committee on Taxation for
Analyzing Tax Reform Proposals,
September 21............................
Hearing on the U.S.-China Economic 1 2
Relationship, October 25................
--------------------------
Total for 2011....................... 17 66
------------------------------------------------------------------------
The six Subcommittees of the Committee on Ways and Means
were also very active in conducting public hearings during the
first eleven months of the 112th Congress. The following table
specifies in detail the number of days and witnesses for each
ofthe Subcommittees.
TABLE 3. PUBLIC HEARINGS CONDUCTED BY THE SUBCOMMITTEES OF THE COMMITTEE
ON WAYS AND MEANS (JANUARY 5, 2011-NOVEMBER 30, 2011)
------------------------------------------------------------------------
Number of--
Subject and Date -----------------------
Days Witnesses
------------------------------------------------------------------------
SUBCOMMMITTEE ON SOCIAL SECURITY
Hearing on Managing Costs and Mitigating Delays 1 3
in the Building of Social Security's New
National Computer Center, February 11..........
Hearing on Role of Social Security Numbers in
Identity Theft and Options to Guard............
Their Privacy, April 13 MEDPACs Annual March 1 3
Report to Congress, April 3....................
Hearing on the Social Security Administration's 1 5
Role in verifying Employment Eligibility, April
14.............................................
Hearing on Social Security's Payment Accuracy, 1 5
June 14........................................
Hearing on Social Security's Finances, June 23.. 1 6
Hearing on Social Security's Finances, July 8... 1 6
Hearing on the Role of Social Security 1 2
Administrative Law Judges, July 11.............
Hearing on Social Security Numbers and Child 1 5
Identity Theft, September 1....................
Hearing on Work Incentives in Social Security 1 6
Disability Programs, September 23..............
-----------------------
Total....................................... 10 43
SUBCOMMITTEE ON TRADE
2011:
First in a Series of Three Trade 1 7
Subcommittee Hearings on Pending, Job-
Creating Trade Agreements: Columbia Trade
Agreement March 17.........................
Second in a Series of Three Hearings on the 1 6
Pending, Job-Creating Trade Agreements:
Panama Trade Agreement, March 30...........
Third in a Series of Three Hearings on the 1 5
Pending, Job-Creating trade Agreements:
South Korea Trade Agreement, April 7.......
-----------------------
Total................................... 3 18
SUBCOMMMITTEE ON HEALTH
2011:
Hearing on MEDPACs Annual March Report to 1 1
Congress, March 15.........................
Joint Health and Oversight Subcommittee 1 3
Hearing on AARP's..........................
Organizational Structure and Finances, April 1 3
1..........................................
Hearing on Reforming Medicare Physician 1 4
Payments, May 12...........................
Hearing on the 2011 Medicare Trustees 1 2
Report, June 22............................
Hearing on Health Care Industry 1 5
Consolidation, September 9.................
Hearing on Expiring Medicare Provider 1 5
Payment Policies, September 21.............
-----------------------
Total................................... 6 20
SUBCOMMITTEE ON OVERSIGHT
2011:
Hearing on Improving Efforts to Combat 1 5
Health Care Fraud, March 2.................
Hearing on Internal Revenue Service 1 1
Operations and the 2011 Tax Return Filing
Season, March 31...........................
Joint Health and Oversight Subcommittee 1 3
Hearing on AARP's Organizational Structure
and Finances, April 1......................
Hearing on the Transparency and Funding of 1 5
State and Local Pensions, May 5............
Hearing on Improper Payments in the 1 4
Administration of Refundable Tax Credits,
May 25.....................................
Hearing on Social Security's Payment 1 5
Accuracy, June 14..........................
Hearing on New IRS Paid Tax Rreturn Preparer 1 7
Program, July 28...........................
Hearing on Energy Tax Policy and Tax Reform, 1 12
September 22...............................
Hearing on Small Business Health Insurance 1 5
Tax Credit, November 15....................
-----------------------
Total................................... 9 47
SUBCOMMMITTEE ON HUMAN RESOURCES
2011:
Hearing on Improving Efforts to Help 1 4
Unemployed Americans Find Jobs, Jobs,
February 10................................
Hearing on the Use of Data Matching to 1 5
Improve Customer Service, Program
Integrity, and Taxpayer Savings, March 11..
Hearing on GAO Report on Duplication of 1 3
Government Programs; Focus on Welfare and
Related Programs, April 5..................
Hearing on Improving Programs designed to 1 8
Protect At-Risk Youth, June 16.............
Hearing on Child Deaths Due to Maltreatment, 1 6
July 12....................................
Hearing on Improving Work and Other Welfare 1 5
Reform Goals, September 8..................
Hearing on Work Incentives in Social 1 6
Security Disability Programs, September 23.
Hearing on Moving From Unemployment Checks 1 7
to Paychecks: Assessing the President's
Proposals to Help the Long-Term Unemployed,
October 6..................................
Hearing on Supplemental Security Income 1 5
Benefits for Children, October 27..........
-----------------------
Total................................... 10 52
SUBCOMMITTEE ON SELECT REVENUE MEASURES
2011:
Select Revenue Measures Subcommittee Hearing 1 4
on Small Businesses and Tax Reform March 3.
Select Revenue Measures Subcommittee Hearing 1 1
on the Tax-Related Provisions of H.R. 3.
March 16...................................
Hearing on Tax Reform and Foreign Investment 1 7
in the United States, June 23..............
Hearing on Energy Tax Policy and Tax Reform, 1 12
September 22...............................
Hearing on Ways and Means International Tax 1 5
Reform Discussion Draft, November 17.......
-----------------------
Total................................... 5 29
------------------------------------------------------------------------
C. Markup Sessions
With respect to markup or business sessions during the
first eleven months of the 112th Congress, the full Committee
and its six Subcommittees were also very actively engaged. The
full Committee held such sessions on 9 working days.
D. Number and Final Status of Bills Reported From the Committee on Ways
and Means in the 112th Congress (January 5, 2011--November 30, 2011)
During the first eleven months of the 112th Congress, the
Committee reported to the House a total of 9 bills favorably.
There were 27 bills containing provisions within the purview of
the Committee that were passed by the House; 16 were enacted
into law. This is not indicative of the total number of bills
considered by the Committee.
Appendix IV. Chairmen of the Committee on Ways and Means and Membership
of the Committee from the 1st through the 112th Congresses
A. Chairmen of the Committee on Ways and Means,
1789 to Present
----------------------------------------------------------------------------------------------------------------
Name State Party Term of service
----------------------------------------------------------------------------------------------------------------
Thomas Fitzsimons................... Pennsylvania........... Federalist............ 1789.
William L. Smith.................... South Carolina......... Federalist............ 1794 to 1797.
Robert G. Harper.................... South Carolina......... Federalist............ 1797 to 1800.
Roger Griswold...................... Connecticut............ Federalist............ 1800 to 1801.
John Randolph....................... Virginia............... Jeffersonian 1801 to 1805, 1827.
Republican.
Joseph Clay......................... Pennsylvania........... Jeffersonian 1805 to 1807.
Republican.
George W. Campbell.................. Tennessee.............. Jeffersonian 1807 to 1809.
Republican.
John W. Eppes....................... Virginia............... Jeffersonian 1809 to 1811.
Republican.
Ezekiel Bacon....................... Massachusetts.......... Jeffersonian 1811 to 1812.
Republican.
Langdon Cheves...................... South Carolina......... Jeffersonian 1812 to 1813.
Republican.
John W. Eppes....................... Virginia............... Jeffersonian 1813 to 1815.
Republican.
William Lowndes..................... South Carolina......... Jeffersonian 1815 to 1818.
Republican.
Samuel Smith........................ Maryland............... Jeffersonian 1818 to 1822.
Republican.
Louis McLane........................ Delaware............... Jeffersonian 1822 to 1827.
Republican.
George McDuffie..................... South Carolina......... Democrat.............. 1827 to 1832.
Gulian C. Verplanck................. New York............... Democrat.............. 1832 to 1833.
James K. Polk....................... Tennessee.............. Democrat.............. 1833 to 1835.
C. C. Cambreleng.................... New York............... Democrat.............. 1835 to 1839.
John W. Jones....................... Virginia............... Democrat.............. 1839 to 1841.
Millard Fillmore.................... New York............... Whig.................. 1841 to 1843.
James Iver McKay.................... North Carolina......... Democrat.............. 1843 to 1847.
Samuel F. Vinton.................... Ohio................... Whig.................. 1847 to 1849.
Thomas H. Bayly..................... Virginia............... Democrat.............. 1849 to 1851.
George S. Houston................... Alabama................ Democrat.............. 1851 to 1855.
Lewis D. Campbell................... Ohio................... Republican............ 1855 to 1857.
J. Glancy Jones..................... Pennsylvania........... Democrat.............. 1857 to 1858.
John S. Phelps...................... Missouri............... Democrat.............. 1858 to 1859.
John Sherman........................ Ohio................... Republican............ 1859 to 1861.
Thaddeus Stevens.................... Pennsylvania........... Republican............ 1861 to 1865.
Justin S. Morrill................... Vermont................ Republican............ 1865 to 1867.
Robert C. Schneck................... Ohio................... Republican............ 1867 to 1871.
Samuel D. Hooper.................... Massachusetts.......... Republican............ 1871.
Henry L. Dawes...................... Massachusetts.......... Republican............ 1871 to 1875.
William R. Morrison................. Illinois............... Democrat.............. 1875 to 1877.
Fernando Wood....................... New York............... Democrat.............. 1877 to 1881.
John R. Tucker...................... Virginia............... Democrat.............. 1881.
William D. Kelley................... Pennsylvania........... Republican............ 1881 to 1883.
William R. Morrison................. Illinois............... Democrat.............. 1883 to 1887.
Roger Q. Mills...................... Texas.................. Democrat.............. 1887 to 1889.
William McKinley, Jr................ Ohio................... Republican............ 1889 to 1891.
William M. Springer................. Illinois............... Democrat.............. 1891 to 1893.
William L. Wilson................... West Virginia.......... Democrat.............. 1893 to 1895.
Nelson Dingley, Jr.................. Maine.................. Republican............ 1895 to 1899.
Sereno E. Payne..................... New York............... Republican............ 1899 to 1911.
Oscar W. Underwood.................. Alabama................ Democrat.............. 1911 to 1915.
Claude Kitchin...................... North Carolina......... Democrat.............. 1915 to 1919.
Joseph W. Fordney................... Michigan............... Republican............ 1919 to 1923.
William R. Green.................... Iowa................... Republican............ 1923 to 1928.
Willis C. Hawley.................... Oregon................. Republican............ 1929 to 1931.
James W. Collier.................... Mississippi............ Democrat.............. 1931 to 1933.
Robert L. Doughton.................. North Carolina......... Democrat.............. 1933 to 1947, 1949 to
1953.
Harold Knutson...................... Minnesota.............. Republican............ 1947 to 1949.
Daniel A. Reed...................... New York............... Republican............ 1953 to 1955.
Jere Cooper......................... Tennessee.............. Democrat.............. 1955 to 1957.
Wilbur D. Mills..................... Arkansas............... Democrat.............. 1957 to 1975.
Al Ullman........................... Oregon................. Democrat.............. 1975 to 1981.
Dan Rostenkowski.................... Illinois............... Democrat.............. 1981 to 1994.
Sam Gibbons, Acting Chairman........ Florida................ Democrat.............. 1994 to 1995
Bill Archer......................... Texas.................. Republican............ 1995 to 2001.
William W. Thomas................... California............. Republican............ 2001 to 2007.
Charles B. Rangel................... New York............... Democrat.............. 2007 to 2010.
Sander M. Levin, Acting Chairman.... Michigan............... Democrat.............. 2010 to 2011.
Dave Camp........................... Michigan............... Republican............ 2011-
----------------------------------------------------------------------------------------------------------------
B. Tables Showing Past Membership of the Committee
1. MEMBERS OF THE COMMITTEE ON WAYS AND MEANS FROM THE 1ST THROUGH THE
112TH CONGRESS, BY STATE
[Beginning with the 104th Congress, Intra-Congress Committee Membership
changes are footnoted]
------------------------------------------------------------------------
Member Congress(es)
------------------------------------------------------------------------
Alabama:
John McKinley.............................. 23
David Hubbard.............................. 26
Dixon H. Lewis............................. 27-28
George S. Houston.......................... 29-30, 32-33
James F. Dowdell........................... 35
Hilary A Herbert........................... 48
Joseph Wheeler............................. 53-55
Oscar W. Underwood......................... 56, 69-63
Ronnie G. Flippo........................... 98-101
Artur Davis................................ 110-111
Arizona:
J.D. Hayworth.............................. 105-109
Arkansas:
James K. Jones............................. 48
Clifton R. Breckinridge.................... 49-51, 53
William A. Oldfield........................ 64-70
Heartsill Ragon............................ 70-73
William J. Driver.......................... 72
Claude A. Fuller........................... 73-75
Wilbur D. Mills............................ 77-94
Jim Guy Tucker, Jr......................... 94
Beryl Anthony Jr........................... 95
California:
Joseph McKinna............................. 51-52
Victor H. Metcalf.......................... 57-58
James C. Needham........................... 58-62
William H. Evans........................... 73
Frank H. Buck.............................. 74-77
Bertrand W. Gearhart....................... 76-80
Cecil R. King.............................. 78-79, 81-90
James B. Utt............................... 83, 86-91
James C. Corman............................ 90-96
Jerry L. Pettis............................ 91-94
William M. Ketchum......................... 94-95
Fortney Pete Stark......................... 94-
John H. Rousselot.......................... 95-97
Robert T. Matsui........................... \4\97-104
William M. Thomas.......................... 98-109
Wally Herger............................... 103-
Xavier Becerra............................. 105-
Mike Thompson.............................. 109-
Devin Nunes................................ \6\109-
Colorado:
Robert W. Bonynge.......................... 60
Charles B. Timberlake...................... 66-72
John A. Carroll............................ 81
Donald G. Brotzman......................... 92-93
George H. ``Hank'' Brown................... 100-101
Scott McInnis.............................. 106-108
Bob Beauprez............................... 109
Connecticut:
Jeremiah Watson............................ 1
Uriah Tracy................................ 3
James Hillhouse............................ 4
Nathaniel Smith............................ 4-5
Joshua Coit................................ 5
Roger Griswold............................. 5-8
John Davenport............................. 8
Jonathon O. Moseley........................ 9, 14, 16
Benjamin Tallmadge......................... 10-11
Timothy Pitkin............................. 12-13, 15
Ralph I. Ingersoll......................... 21-22
Samuel D. Hubbard.......................... 30
James Phelps............................... 45-46
Charles A. Russel.......................... 54-57
Ebenezer J. Hill........................... 58-62, 4-65
John Q. Tilson............................. 66-68
Antoni N. Sadlak........................... 83-85
William R. Cotter.......................... 94-97
Barbara B. Kennelly........................ 98-105
Nancy L. Johnson........................... 101-109
John B. Larson............................. 109-
Delaware:
John Vining................................ 1
Henry Latimer.............................. 3
John Patten................................ 4
James A. Bayard, Sr........................ 5, 7
Caesar A. Rodney........................... 8
Louis McLane............................... 16-19
Florida:
A. S. Herlong, Jr.......................... 84-90
Sam M. Gibbons............................. 91-104
L. A. ``Skip'' Bafalis..................... 94-97
E. Clay Shaw, Jr........................... 100-109
Karen L. Thurman........................... 105-107
Mark Foley................................. \8\104-109
Kendrick Meek.............................. 110-111
Ginny Brown-Waite.......................... 111
Vern Buchanan.............................. 112-
Georgia:
James Jackson.............................. 1
Abraham Baldwin............................ 3-5
Benjamin Taliaferro........................ 6
John Milledge.............................. 7
David Meriwether........................... 8-9
William W. Bibb............................ 12-13
Joel Abbott................................ 15
Joel Crawford.............................. 15-16
Wiley Thompson............................. 17-18
George R. Gilmer........................... 20
Richard H. Wilde........................... 22-23
George W. Owens............................ 24-25
Charles E. Haynes.......................... 25
Mark A. Cooper............................. 26
Absalom H. Chappell........................ 28
Seaborn Jones.............................. 29
Robert Toombs.............................. 30-31
Alexander H. Stephens...................... 30-31, 33
Marshall J. Wellborn....................... 31
Howell Cobb................................ 34
Martin J. Crawford......................... 35-36
Benjamin H. Hill........................... 44
Henry R. Harris............................ 45, 49
William H. Felton.......................... 46
Emory Speer................................ 47
James H. Blount............................ 48
Henry G. Turner............................ 50-54
Charles F. Crisp........................... 54
James M. Griggs............................ 60-61
William G. Brantley........................ 61-62
Charles R. Crisp........................... 64-72
Albert S. Camp............................. 78-83
Phillip M. Landrum......................... 89-94
Ed Jenkins................................. 95-102
Wyche Fowler Jr............................ 96-99
John Lewis................................. 103-
Mac Collins................................ 104-108
John Linder................................ 109-111
Tom Price.................................. 112-
Hawaii:
Cecil ``Cec'' Heftel....................... 96-99
Illinois:
Daniel P. Cook............................. 19
John A. McClernand......................... 37
John Wentworth............................. 39
John A. Logan.............................. 40
Samuel S. Marshall......................... 41
Horatio C. Burchard........................ 42-45
William R. Morrison........................ 44, 46-49
William M. Springer........................ 52
Albert J. Hopkins.......................... 52-57
Henry S. Boutell........................... 58-61
Henry T. Rainey............................ 62-66, 68-72
John A. Sterling........................... 65
Ira C. Copley.............................. 66-67
Carl R. Chindblom.......................... 68-72
Chester C. Thompson........................ 74-75
Raymond S. McKeough........................ 76-77
Charles S. Dewey........................... 78
Thomas J. O'Brien.......................... 79, 81-88
Noah M. Mason.............................. 80-87
Harold C. Collier.......................... 88-93
Dan Rostenkowski........................... 88-103
Abner J. Mikva............................. 94-96
Philip M. Crane............................ 94-108
Marty Russo................................ 96-102
Mel Reynolds............................... 103
Jerry Weller............................... 105-110
Rahm Emanuel............................... 109-110
Danny K. Davis............................. 111
Peter Roskam............................... 111-
Aaron Schock............................... 112
Indiana:
David Wallace.............................. 27
Cyrus L. Dunham............................ 32
William E. Niblack......................... 40, 43
Godlove S. Orth............................ 41
Michael C. Kerr............................ 42
Thomas M. Browne........................... 48-50
William D. Bynum........................... 50, 53
Benjamin F. Shively........................ 52
George W. Steele........................... 54-57
James E. Watson............................ 58-60
Edgar D. Crumpacker........................ 60-61
Lincoln Dixon.............................. 62-65
Harry C. Canfield.......................... 71-72
John W. Boehne, Jr......................... 73-77
Robert A. Grant............................ 80
Andy Jacobs, Jr............................ 94-104
Chris Chocola.............................. 109
Iowa:
John A. Kasson............................. 38, 43, 47-48
William B. Allison......................... 39-41
John H. Gear............................... 51, 53
Jonathon P. Dolliver....................... 54-56
William R. Green........................... 63-70
C. William Ramseyer........................ 70-71
Otha D. Wearin............................. 75
Lloyd Thurston............................. 75
Thomas E. Martin........................... 80-83
Fred Grandy................................ 102-103
Jim Nussle................................. 104-109
Kansas:
Dudley C. Haskell.......................... 47
Chester I. Long............................ 56-57
Charles Curtis............................. 58-59
William A. Calderhead...................... 60-61
Victor Murdock............................. 63
Guy T. Helvering........................... 64-65
Frank Carlson.............................. 76-79
Martha E. Keys............................. 94-95
Lynn Jenkins............................... 112
Kentucky:
Alexander D. Orr........................... 3
Christopher Greenup........................ 4
Thomas T. Davis............................ 5
John Boyle................................. 8
Richard M. Johnson......................... 11-12
Thomas Montgomery.......................... 13
David Trimble.............................. 15-16
Nathan Gaither............................. 22
John Pope.................................. 25
Thomas F. Marshall......................... 27
Garrett Davis.............................. 28
Charles S. Morehead........................ 30-31
John C. Breckinridge....................... 33
Robert Mallory............................. 38
James B. Beck.............................. 42-43
Henry Watterson............................ 44
John G. Carlisle........................... 46-47, 51
Joseph C.S. Blackburn...................... 48
William C.P. Breckinridge.................. 49-50
Alexander B. Montgomery.................... 52-53
Walter Evans............................... 54-55
Ollie M. James............................. 62
Augustus O. Stanley........................ 63
Frederick M. Vinson........................ 72-75
Noble J. Gregory........................... 78-85
John C. Watts.............................. 86-92
Jim Bunning................................ 102-105
Ron Lewis.................................. 106-110
Geoff Davis................................ 110-
Louisiana:
Thomas B. Robertson........................ 14
William L. Brent........................... 19-20
Walter H. Overton.......................... 21
Lionel A. Sheldon.......................... 43
Randall L. Gibson.......................... 45-46
Charles J. Boatner......................... 54
Samuel F. Robertson........................ 55-59
Robert F. Boussard......................... 61
Whitmell P. Martin......................... 65-70
Paul H. Mahoney............................ 76, 78-79
Thomas Hale Boggs, Sr...................... 81-91
Joe D. Waggonner, Jr....................... 92-95
W. Henson Moore III........................ 96-99
William J. Jefferson....................... \7\103, 105-109
Jim McCrery................................ 103-110
Jimmy Hayes................................ \1\104
Charles W. Boustany, Jr.................... 111-
Maine:
Peleg Sprague.............................. 19-20
Francis O.J. Smith......................... 24
George Evans............................... 26
Israel Washburn, Jr........................ 36
James G. Blaine............................ 44
William P. Frye............................ 46
Thomas B. Reed............................. 48-50, 52-53
Nelson Dingley, Jr......................... 51, 54-55
Daniel J. McGillicuddy..................... 64
Maryland:
William Smith.............................. 1
Gabriel Christie........................... 3
William Vans Murray........................ 4
William Hindman............................ 4-5
William Craik.............................. 5
Joseph H. Nicholson........................ 6-9
Nicholas R. Moore.......................... 8
Roger Nelson............................... 9
John Montgomery............................ 10-11
Alexander McKim............................ 13
Stevenson Archer........................... 13
Samuel Smith............................... 14-17
Isaac McKim................................ 18, 23-25
Henry W. Davis............................. 34-36
Phillip F. Thomas.......................... 44
David J. Lewis............................. 72-75
Rogers C.B. Morton......................... 91-92
Benjamin L. Cardin......................... 101-109
Massachusetts:
Elbridge Gerry............................. 1
Fisher Ames................................ 3
Theodore Sedgwick.......................... 4
Theophilus Bradbury........................ 4
Harrison Gray Otis......................... 5-6
Samuel Sewall.............................. 5
Isaac Parker............................... 5
Bailey Bartlett............................ 6
Nathan Read................................ 7
Seth Hastings.............................. 8
Josiah Quincy.............................. 9
Ezekial Bacon.............................. 11-12
Ebenezer Seaver............................ 11
Henry Shaw................................. 16
Henry W. Dwight............................ 19-21
Benjamin Gorham............................ 23
Abbott Lawrence............................ 24, 26
Richard Fletcher........................... 25
George N. Briggs........................... 25
Leverett Saltonstall....................... 26
Robert C. Winthrop......................... 29
Charles Hudson............................. 30
George Ashmun.............................. 31
William Appleton........................... 32-33, 37
Alexander De Witt.......................... 34
Nathaniel P. Banks......................... 35, 45
Samuel Hooper.............................. 37-41
Henry L. Dawes............................. 42-43
Chester W. Chapin.......................... 44
William A. Russell......................... 47-48
Moses T. Stevens........................... 52-53
Samuel W. McCall........................... 56-62
Andrew J. Peters........................... 62-63
Augustus P. Gardner........................ 63-65
John T. Mitchell........................... 63
Allen T. Treadway.......................... 65-78
Peter F. Tague............................. 67-68
John W. McCormack.......................... 72-76
Arthur D. Healey........................... 77
Charles L Gifford.......................... 79-80
Angier L. Goodwin.......................... 80, 82-83
James A. Burke............................. 87-95
James M. Shannon........................... 96-98
Brian J. Donnelly.......................... 99-102
Richard E. Neal............................ 103-
Michigan:
William A. Howard.......................... 34-36
Austin Blair............................... 41
Henry Waldron.............................. 43
Omar D. Conger............................. 46
Jay A. Hubbell............................. 47
William C. Maybury......................... 49
Julius C. Burrows.......................... 50-53
Justin R. Whiting.......................... 52-53
William A. Smith........................... 59
Joseph W. Fordney.......................... 60-67
James C. McLaughlin........................ 68-72
Roy O. Woodruff............................ 73-82
John D. Dingell............................ 74-84
Victor A. Knox............................. 83, 86-88
Thaddeus M. Machrowicz..................... 84-87
Martha W. Griffiths........................ 87-93
Charles E. Chamberlain..................... 91-93
Richard F. Vander Veen..................... 93-94
Guy Vander Jagt............................ 94-102
William M. Brodhead........................ 95-97
Sander M. Levin............................ 100-
Dave Camp.................................. 103-
Minnesota:
Mark A. Dunnell............................ 46-47
James A. Tawney............................ 54-58
James T. McCleary.......................... 59
Winfield S. Hammond........................ 62-63
Sydney Anderson............................ 63
Harold Knutson............................. 73-80
Eugene J. McCarthy......................... 84-85
Joseph E. Karth............................ 92-94
Bill Frenzel............................... 94-101
Jim Ramstad................................ 104-110
Erik Paulsen............................... 111
Mississippi:
Jacob Thompson............................. 31
John Sharp Williams........................ 58-59
James W. Collier........................... 63-72
Aaron Lane Ford............................ 77
Missouri:
James S. Green............................. 31
John S. Phelps............................. 32-37
Henry T. Blow.............................. 38
John Hogan................................. 39
Gustavus A. Finkelburg..................... 42
John C. Tarsney............................ 53-54
Seth W. Cobb............................... 54
Champ Clark................................ 58-61
Dorsey W. Shackleford...................... 62-63
Clement C. Dickinson....................... 63-66, 68-70, 72-73
Charles L. Faust........................... 69-70
Richard M. Duncan.......................... 74-77
Thomas B. Curtis........................... 83-90
Frank M. Karsten........................... 84-90
Richard A. Gephardt........................ 95-101
Mel Hancock................................ 103-104
Kenny Hulshof.............................. 105-110
Montana:
Lee W. Metcalf............................. 86
James F. Battin............................ 89-91
Nebraska:
William J. Bryan........................... 52-53
Charles H. Sloan........................... 63-65
Ashton C. Shallenberger.................... 73
Carl T. Curtis............................. 79-83
Hal Daub................................... 99-100
Peter Hoagland............................. 103
Jon Christensen............................ 104-105
Adrian Smith............................... 112-
Nevada:
Francis G. Newlands........................ 56-57
John Ensign Jon............................ 104-105
Porter Shelley............................. 109-110
Berkley Dean............................... 110-
Heller..................................... \10\111-112
New Hampshire:
Samuel Livermore........................... 1
Nicholas Gilman............................ 3-4
Abiel Foster............................... 5
Nathaniel A. Haven......................... 11
Henry Hubbard.............................. 23
Charles G. Atherton........................ 25-27
Moses Norris, Jr........................... 28-29
Harry Hibbard.............................. 31-33
Judd A. Gregg.............................. 99-100
New Jersey:
Lambert Cadwalader......................... 1
Elias Boudinot............................. 3
Isaac Smith................................ 4
Thomas Sinnickson.......................... 5
James H. Imlay............................. 6
William Coxe, Jr........................... 13
John L. N. Stratton........................ 37
William Hughes............................. 62
Isaac Bacharach............................ 66-74
Donald H. McLean........................... 76-78
Robert W. Kean............................. 78-85
Henry Helstoski............................ 94
Frank J. Guarini........................... 96-102
Dick Zimmer................................ 104
Bill Pascrell.............................. 110-
New Mexico:
Clinton P. Anderson........................ 79
New York:
John Laurance.............................. 1
John Watts................................. 3
Ezekial Gilbert............................ 4
James Cochran.............................. 5
Hezekiah L. Hosmer......................... 5
Jonas Platt................................ 6
Killian K. Van Rensselaer.................. 7
Joshua Sands............................... 8
Erastus Root............................... 11
John W. Taylor............................. 13
Jonathon Fisk.............................. 13
Thomas J. Oakley........................... 13
James W. Wilkin............................ 14
James Tallmadge, Jr........................ 15
Albert H. Tracy............................ 16
Nathaniel Pitcher.......................... 17
Churchill C. Cambreleng.................... 17-18, 23-25
Dudley Marvin.............................. 19
Gulian C. Verplanck........................ 20-22
Aaron Vanderpoel........................... 26
Millard Filmore............................ 27
Daniel D. Barnard.......................... 28
David L. Seymour........................... 28
George O. Rathbun.......................... 28
Orville Hungerford......................... 29
Henry Nicoll............................... 30
James Brooks............................... 31-32, 39-40, 42
William Duer............................... 31
Solomon G. Haven........................... 33
Russell Sage............................... 34
John Kelly................................. 35
William B. MacLay.......................... 35
Elbridge G. Spaulding...................... 36-37
Erastus Corning............................ 37
Reuben E. Fenton........................... 38
De Witt C. Littlejohn...................... 38
Henry G. Stebbins.......................... 38
John V. L. Pruyn........................... 38
Roscoe Conkling............................ 39
Charles H. Winfield........................ 39
John A. Griswold........................... 40
Dennis McCarthy............................ 41
Ellis H. Roberts........................... 42-43
Fernando Wood.............................. 43-46
Abram S. Hewitt............................ 48-49
Frank Hiscock.............................. 48-49
Sereno E. Payne............................ 51-63
Roswell P. Flower.......................... 51
William B. Cochran......................... 52-53, 58-60
George B. McClellan........................ 55-58
John W. Dwight............................. 61
Francis B. Harrison........................ 61-63
Michael F. Conry........................... 64
George W. Fairchild........................ 64-65
John F. Carew.............................. 65-71
Luther W. Mott............................. 66-67
Alanson B. Houghton........................ 67
Ogden L. Mills............................. 67-69
Frank Crowther............................. 68-77
Thaddeus C. Sweet.......................... 70
Frederick M. Davenport..................... 70-71
Thomas H. Cullen........................... 71-78
Christopher D. Sullivan.................... 72-76
Daniel A. Reed............................. 73-86
Walter A. Lynch............................ 78-81
Eugene J. Keogh............................ 82-89
Albert H. Bosch............................ 86
Steven B. Derounin......................... 87-88
Barber B. Conable, Jr...................... 90-98
Jacob H. Gilbert........................... 90-91
Hugh L. Carey.............................. 91-93
Otis G. Pike............................... 93-95
Charles B. Rangel.......................... 94-
Thomas J. Downey........................... 96-102
Raymond J. McGrath......................... 99-102
Michael R. McNulty......................... 103, \2\104-110
Amo Houghton............................... 103-108
Thomas M. Reynolds......................... 109-110
Joseph Crowley............................. 110-
Brian Higgins.............................. 111
Christopher Lee............................ \11\112
Tom Reed................................... \12\112-
North Carolina:
William B. Grove........................... 3
Thomas Blount.............................. 4-5
Robert Williams............................ 5
David Stone................................ 6
James Holland.............................. 7
Willis Alston.............................. 10-11, 13
William Gaston............................. 13-14
Abraham Rencher............................ 25, 27
Henry W. Conner............................ 26
James I. McKay............................. 28-30
Edward Stanly.............................. 32
William M. Robbins......................... 45
Edward W. Pou.............................. 60-61
Claude Kitchin............................. 62-67
Robert L. Doughton......................... 69-82
James G. Martin............................ 94-98
Bob Etheridge.............................. 111
North Dakota:
Martin N. Johnson.......................... 54-55
George M. Young............................ 66-68
Byron L. Dorgan............................ 98-102
Earl Pomeroy............................... 107-111
Rick Berg.................................. 112
Ohio:
William Creighton, Jr...................... 13
Thomas R. Ross............................. 16
Thomas Corwin.............................. 23-24
Thomas L. Hamer............................ 25
Taylor Webster............................. 25
Samson Mason............................... 26-27
John B. Weller............................. 28
Samuel F. Vinton........................... 29-31
Lewis B. Campbell.......................... 34-35
John Sherman............................... 36
Valentine B. Horton........................ 37
George B. Pendleton........................ 38
James A. Garfield.......................... 39, 44-46
Robert C. Schenck.......................... 40-41
Charles Foster............................. 45
Milton Sayler.............................. 46-47, 49-51
William McKinley, Jr....................... 48
Frank H. Hurd.............................. 53-59
Charles H. Grosvenor....................... 60-62, 64-67
Nicholas Longworth......................... 62-63
Timothy T. Ansberry........................ 64
Alfred G. Allen............................ 65
George White............................... 68-71
Charles C. Kearns.......................... 73
Charles F. West............................ 73-85
Thomas A. Jenkins.......................... 74-75
Arthur P. Lamneck.......................... 81
Stephen M. Young........................... 86-92
Jackson E. Betts........................... 93-94
Donald D. Clancy........................... 89-96
Charles A. Vanik........................... 95-103
Bill Gradison.............................. 97-102
Don J. Please.............................. \5\104-109
Rob Portman................................ \9\108-110
Stephanie Tubbs Jones...................... 110-
Pat Tiberi.................................
Oklahoma:
Thomas A. Chandler......................... 67
James V. McClintic......................... 73
Wesley E. Disney........................... 74-78
James R. Jones............................. 94-99
Bill K. Brewster........................... 103
Wes Watkins................................ 105-107
Oregon:
William R. Ellis........................... 61
Willis C. Hawkley.......................... 65-72
Albert C. Ullman........................... 87-96
Mike Kopetski.............................. 103
Earl Blumenauer............................ 110-112
Pennsylvania:
Thomas Fitzsimons.......................... 1, 3
Albert Gallatin............................ 4-6
Henry Woods................................ 6
John Smilie................................ 6-7, 10-12
Joseph Clay................................ 8-9
John Rea................................... 11
Jonathon Roberts........................... 12-13
Samuel D. Ingham........................... 13-14, 18
John Sergeant.............................. 15, 25
John Tod................................... 17
John Gilmore............................... 21-22
Horace Binney.............................. 23
Richard Biddle............................. 26
Joseph R. Ingersoll........................ 24, 27-29
James Pollock.............................. 30
Moses Hampton.............................. 31
J. Glancy Jones............................ 32, 35
John Robbins............................... 33
James H. Campbell.......................... 34
Henry M. Phillips.......................... 35
Thaddeus Stevens........................... 36-38
James K. Moorehead......................... 39-40
William D. Kelley.......................... 41-50
Russell Errett............................. 47
Samuel J. Randall.......................... 47
William L. Scott........................... 50
Thomas M. Bayne............................ 51
John Dalzell............................... 52-62
John J. Casey.............................. 64, 68
Henry W. Watson............................ 66-73
Harris J. Bixler........................... 69
Harry A. Estep............................. 70-72
Thomas C. Cochran.......................... 73
Joshua T. Brooks........................... 74
Patrick J. Bolland......................... 76-77
Benjamin Jarrett........................... 76-77
James P. McGranery......................... 77-78
Herman P. Eberharter....................... 78-85
Richard M. Simpson......................... 78-86
William J. Green, Jr....................... 86-88
John A. Lafore, Jr......................... 86
Walter M. Mumma............................ 86-87
George M. Rhodes........................... 88-90
Herman T. Schneebeli....................... 87-94
William J. Green, III...................... 90-94
Raymond F. Lederer......................... 95-96
Dick Schulze............................... 95-102
Donald A. Bailey........................... 97
William J. Coyne........................... 99-107
Rick Santorum.............................. 103
Philip S. English.......................... 104-110
Melissa A. Hart............................ 109
Alyson V. Schwartz......................... 110-111
Jim Gerlach................................ 112
Rhode Island:
Benjamin Bourne............................ 3-4
Francis Malbone............................ 4
Elisha R. Potter........................... 4
Christopher G. Champlin.................... 5
John Brown................................. 6
Joseph Stanton, Jr......................... 8
Daniel L. D. Granger....................... 59-60
George F. O'Shaunessy...................... 65
Richard S. Aldrich......................... 69-72
Aime J. Forand............................. 78-86
South Carolina:
William L. Smith........................... 3-5
Robert Goodloe Harper...................... 5-6
Abraham Nott............................... 6
David R. Williams.......................... 9
Langdon Cheves............................. 12
Theodore Gourdin........................... 13
William Lowndes............................ 13-15
John Taylor................................ 14
Thomas R. Mitchell......................... 17
George McDuffie............................ 18-22
R. Barnwell Rhett.......................... 25-26
Francis W. Pickens......................... 27
John L. McLaurin........................... 54-55
Ken Holland................................ 95-97
Carroll A. Campbell, Jr.................... 98-99
Tennessee:
Andrew Jackson............................. 4
William C.C. Clairbone..................... 5
William Dickson............................ 7, 9
George W. Campbell......................... 10
Bennett H. Henderson....................... 14
Francis Jones.............................. 16-17
James K. Polk.............................. 22-23
Cave Johnson............................... 24
George W. Jones............................ 31-34
Horace Maynard............................. 37, 40-42
Benton McMillan............................ 49-55
James D. Richardson........................ 55-57
Cordell Hull............................... 62-66, 68-71
Edward E. Eslick........................... 72
Jere Cooper................................ 72-85
Howard H. Baker............................ 83-88
James B. Frazier, Jr....................... 85-87
Ross Bass.................................. 88
Richard H. Fulton.......................... 89-94
John J. Duncan............................. 92-100
Harold E. Ford............................. 94-104
Don Sundquist.............................. 101-103
John S. Tanner............................. 105-111
Diane Black................................ 112
Texas:
John Hancock............................... 44
Roger Q. Mills............................. 46, 48-51
Joseph W. Bailey........................... 55
Samuel B. Cooper........................... 56-58
Choice B. Randell.......................... 60-62
John N. Gardner............................ 63-71
Morgan G. Sanders.......................... 72-75
Milton H. West............................. 76-80
Jesse M. Combs............................. 81-82
Frank N. Ikard............................. 84-87
Bruce Alger................................ 86-88
Clark W. Thompson.......................... 87-89
George H. W. Bush.......................... 90-91
Omar T. Burleson........................... 90-95
Bill Archer................................ 93-106
J.J. Pickle................................ 94-103
Kent R. Hance.............................. 97-98
Michael A. Andrews......................... 99-103
Sam Johnson................................ 104-
Greg Laughlin.............................. \3\104
Lloyd Doggett.............................. 104-
Kevin Brady................................ 107-
Max Sandlin................................ 108
Kenny Marchant............................. \13\112-
Utah:
Walter K. Granger.......................... 82
Vermont:
Daniel Buck................................ 4
Israel Smith............................... 3-4, 7
Lewis R. Morris............................ 5
James Fisk................................. 10, 12
Horace Everett............................. 25
Justin S. Morrill.......................... 35-39
Virginia:
James Madison.............................. 1, 3-4
William B. Giles........................... 5
Richard Brent.............................. 5
Walter Jones............................... 5
Leven Powell............................... 6
John Nicholas.............................. 6
John Randolph.............................. 7-9, 20
James M. Garnett........................... 9
John W. Eppes.............................. 10-11, 13
William A. Burwell......................... 12, 14-16
James Pleasants............................ 12-13
John Tyler................................. 16
Andrew Stevenson........................... 17-19
Alexander Smyth............................ 20-21
Philip P. Barbour.......................... 21
Mark Alexander............................. 21-22
George Loyall.............................. 23-24
John W. Jones.............................. 25-27
John M. Botts.............................. 27
Thomas W. Gilmore.......................... 27
Thomas H. Bayly............................ 28, 31
George C. Dromgoole........................ 28-29
James McDowell............................. 30
John Letcher............................... 34-35
John S. Millson............................ 36
John R. Tucker............................. 44-47
Claude A. Swanson.......................... 55-58
A. Willis Robertson........................ 75-79
Burr P. Harrison........................... 82, 84-87
W. Pat Jennings............................ 88-89
Joel T. Broyhill........................... 88-93
Joseph L. Fisher........................... 94-96
L.F. Payne................................. 103-104
Eric Cantor................................ 108-111
Washington:
Francis W. Cushman......................... 61
Lindley H. Hadley.......................... 66-72
Samuel B. Hill............................. 71-74
Knute Hill................................. 77
Otis H. Holmes............................. 80-85
Rodney D. Chandler......................... 100-102
Jim McDermott.............................. 102-
Jennifer Dunn.............................. 104-108
Dave Reichert.............................. 110-
West Virginia:
William L. Wilson.......................... 50, 52-53
Joseph H. Gaines........................... 60-61
George M. Bowers........................... 66-67
Hubert S. Ellis............................ 80
Wisconsin:
Charles Billinghurst....................... 34
Robert M. La Follette...................... 51
Joseph W. Babcock.......................... 57-59
James A. Frear............................. 66-68
Thaddeus F. B. Wasielewski................. 78-79
John W. Byrnes............................. 80-92
William A. Steiger......................... 94-95
Jim Moody.................................. 100-102
Gerald D. Kleczka.......................... 103-108
Paul Ryan.................................. 107-
Ron Kind................................... 110-
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\1\ Appointed January 25, 1996.
\2\ Appointed January 25, 1996.
\3\ Appointed July 10, 1995.
\4\ Reelected to the 109th Congress; died January 1, 2005.
\5\ Resigned April 29, 2005.
\6\ Appointed May 5, 2005.
\7\ Pursuant to H.Res. 872, removed June 16, 2006.
\8\ Resigned September 29, 2006.
\9\ Died, August 20, 2008.
\10\ Appointed to Senate April 27, 2011
\11\ Resigned February, 9 2011.
\12\ Appointed June 13, 2011.
\13\ Appointed March 15, 2011.
2. COMMITTEE MEMBERSHIP, 112TH CONGRESS
(JANUARY 5, 2011--NOVEMBER 30, 2011)
COMMITTEE ON WAYS AND MEANS
One Hundred Twelfth Congress
DAVE CAMP, Michigan, Chairman
WALLY HERGER, California SANDER M. LEVIN, Michigan
SAM JOHNSON, Texas CHARLES B. RANGEL, New York
KEVIN BRADY, Texas FORTNEY PETE STARK, California
PAUL RYAN, Wisconsin JIM McDERMOTT, Washington
DEVIN NUNES, California JOHN LEWIS, Georgia
PAT TIBERI, Ohio RICHARD NEAL, Massachusetts
GEOFF DAVIS, Kentucky XAVIER BECERRA, California
DAVE REICHERT, Washington LLOYD DOGGETT, Texas
CHARLES BOUSTANY, Louisiana MIKE THOMPSON, California
DEAN HELLER, Nevada\1\ JOHN B. LARSON, Connecticut
PETER ROSKAM, Illinois EARL BLUMENAUER, Oregon
JIM GERLACH, Pennsylvania RON KIND, Wisconsin
TOM PRICE, Georgia BILL PASCRELL, New Jersey
VERN BUCHANAN, Florida SHELLEY BERKLEY, Nevada
ADRIAN SMITH, Nebraska JOSEPH CROWLEY, New York
AARON SCHOCK, Illinois
CHRISTOPHER LEE, New York\2\
LYNN JENKINS, Kansas
ERIK PAULSEN, Minnesota
KENNY MARCHANT, Texas\3\
RICK BERG, North Dakota
DIANE BLACK, Tennessee
TOM REED, New York\4\
__________
\1\Resigned May 9, 2011.
\2\Resigned February 9, 2011.
\3\Appointed March 15, 2011, and seniority pursuant to H. Res. 168.
\4\Appointed June 13, 2011.