[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 1102 Engrossed in House (EH)]


                In the House of Representatives, U. S.,

                                                        April 15, 2008.
    Resolved, That upon the adoption of this resolution it shall be in order to 
consider in the House the bill (H.R. 5719) to amend the Internal Revenue Code of 
1986 to conform return preparer penalty standards, delay implementation of 
withholding taxes on government contractors, enhance taxpayer protections, 
assist low-income taxpayers, and for other purposes. All points of order against 
consideration of the bill are waived except those arising under clause 9 or 10 
of rule XXI. The amendment in the nature of a substitute recommended by the 
Committee on Ways and Means now printed in the bill shall be considered as 
adopted. The bill, as amended, shall be considered as read. All points of order 
against provisions of the bill, as amended, are waived. The previous question 
shall be considered as ordered on the bill, as amended, to final passage without 
intervening motion except: (1) one hour of debate equally divided and controlled 
by the chairman and ranking minority member of the Committee on Ways and Means; 
and (2) one motion to recommit with or without instructions.
    Sec. 2.  During consideration of H.R. 5719 pursuant to this resolution, 
notwithstanding the operation of the previous question, the Chair may postpone 
further consideration of the bill to such time as may be designated by the 
Speaker.
    Sec. 3.  Notwithstanding any other provision of this resolution, the 
amendment considered as adopted under the first section of this resolution shall 
be modified as specified in section 4.
    Sec. 4.  The modification referred to in section 3 is as follows:
    Page 21, line 26, insert ``as related to account beneficiary substantiation 
requirements'' after ``flexible spending arrangements''.
    Add at the end the following new section:

``SEC. 20 GAO STUDY ON HEALTH SAVINGS ACCOUNTS.

    ``(a) In General.--The Comptroller General of the United States shall 
conduct a study of the use of distributions from health savings accounts.
    ``(b) Submission of Report.--Not later than 1 year after the date of the 
enactment of this Act, the Comptroller General shall submit a report on the 
findings of the study conducted under subsection (a) and shall include therein 
recommendations (if any) relating to such findings. The report shall be 
submitted to the Committee on Ways and Means of the House of Representatives and 
the Committee on Finance of the Senate.''.
            Attest:

                                                                          Clerk.