[Congressional Record Volume 160, Number 112 (Thursday, July 17, 2014)]
[House]
[Pages H6364-H6378]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




REPORT ON H. RES. 645, REQUESTING PRESIDENT TRANSMIT EMAILS TO OR FROM 
LOIS LERNER BETWEEN JANUARY 2009 AND APRIL 2011; AND REPORT ON H. RES. 
647, DIRECTING SECRETARY OF THE TREASURY TO TRANSMIT EMAILS TO OR FROM 
            LOIS LERNER BETWEEN JANUARY 2009 AND APRIL 2011

  Mr. CAMP, from the Committee on Ways and Means, submitted a 
privileged adverse report (Rept. No. 113-524) requesting that the 
President of the United States transmit to the House of Representatives 
copies of any emails in the possession of the executive office of the 
President that were transmitted to or from the email account(s) of 
former Internal Revenue Service Exempt Organizations Division Director 
Lois Lerner between January 2009 and April 2011; and a privileged 
adverse report (Rept. No. 113-525) directing the Secretary of the 
Treasury to transmit to the House of Representatives copies of any 
emails in the possession of the Department that were transmitted to or 
from the email account(s) of former Internal Revenue Service Exempt 
Organizations Division Director Lois Lerner between January 2009 and 
April 2011, which were referred to the House Calendar and ordered to be 
printed.


 =========================== NOTE =========================== 

  
  July 17, 2014, on page H6364, the following appeared: Mr. CAMP, 
from the Committee on Ways and Means, submitted a privileged 
report (Rept. No. 113-524) requesting that the President of the 
United States transmit to the House of Representatives copies of 
any emails in the possession of the executive office of the 
President that were transmitted to or from the email account(s) of 
former Internal Revenue Service Exempt Organizations Division 
Director Lois Lerner between January 2009 and April 2011; and a 
privileged report (Rept. No. 113-525)
  
  The online version should be corrected to read: Mr. CAMP, from 
the Committee on Ways and Means, submitted a privileged adverse 
report (Rept. No. 113-524) requesting that the President of the 
United States transmit to the House of Representatives copies of 
any emails in the possession of the executive office of the 
President that were transmitted to or from the email account(s) of 
former Internal Revenue Service Exempt Organizations Division 
Director Lois Lerner between January 2009 and April 2011; and a 
privileged adverse report (Rept. No. 113-525)


 ========================= END NOTE ========================= 


                 FIGHTING HUNGER INCENTIVE ACT OF 2014

  Mr. CAMP. Mr. Speaker, pursuant to House Resolution 670, I call up 
the bill (H.R. 4719) to amend the Internal Revenue Code of 1986 to 
permanently extend and expand the charitable deduction for 
contributions of food inventory, and ask for its immediate 
consideration.
  The Clerk read the title of the bill.
  The SPEAKER pro tempore. Pursuant to House Resolution 670, in lieu of 
the amendment in the nature of a substitute recommended by the 
Committee on Ways and Means, printed in the bill, an amendment in the 
nature of a substitute consisting of the text of Rules Committee Print 
113-51 is adopted, and the bill, as amended, is considered read.
  The text of the bill, as amended, is as follows:

                               H.R. 4719

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``America Gives More Act of 
     2014''.

     SEC. 2. EXTENSION AND EXPANSION OF CHARITABLE DEDUCTION FOR 
                   CONTRIBUTIONS OF FOOD INVENTORY.

       (a) Permanent Extension.--Section 170(e)(3)(C) of the 
     Internal Revenue Code of 1986 is amended by striking clause 
     (iv).

[[Page H6365]]

       (b) Increase in Limitation.--Section 170(e)(3)(C) of such 
     Code, as amended by subsection (a), is amended by striking 
     clause (ii), by redesignating clause (iii) as clause (iv), 
     and by inserting after clause (i) the following new clauses:
       ``(ii) Limitation.--The aggregate amount of such 
     contributions for any taxable year which may be taken into 
     account under this section shall not exceed--

       ``(I) in the case of any taxpayer other than a C 
     corporation, 15 percent of the taxpayer's aggregate net 
     income for such taxable year from all trades or businesses 
     from which such contributions were made for such year, 
     computed without regard to this section, and
       ``(II) in the case of a C corporation, 15 percent of 
     taxable income (as defined in subsection (b)(2)(D)).

       ``(iii) Rules related to limitation.--

       ``(I) Carryover.--If such aggregate amount exceeds the 
     limitation imposed under clause (ii), such excess shall be 
     treated (in a manner consistent with the rules of subsection 
     (d)) as a charitable contribution described in clause (i) in 
     each of the 5 succeeding years in order of time.
       ``(II) Coordination with overall corporate limitation.--In 
     the case of any charitable contribution allowable under 
     clause (ii)(II), subsection (b)(2)(A) shall not apply to such 
     contribution, but the limitation imposed by such subsection 
     shall be reduced (but not below zero) by the aggregate amount 
     of such contributions. For purposes of subsection (b)(2)(B), 
     such contributions shall be treated as allowable under 
     subsection (b)(2)(A).''.

       (c) Determination of Basis for Certain Taxpayers.--Section 
     170(e)(3)(C) of such Code, as amended by subsections (a) and 
     (b), is amended by adding at the end the following new 
     clause:
       ``(v) Determination of basis for certain taxpayers.--If a 
     taxpayer--

       ``(I) does not account for inventories under section 471, 
     and
       ``(II) is not required to capitalize indirect costs under 
     section 263A,

     the taxpayer may elect, solely for purposes of subparagraph 
     (B), to treat the basis of any apparently wholesome food as 
     being equal to 25 percent of the fair market value of such 
     food.''.
       (d) Determination of Fair Market Value.--Section 
     170(e)(3)(C) of such Code, as amended by subsections (a), 
     (b), and (c), is amended by adding at the end the following 
     new clause:
       ``(vi) Determination of fair market value.--In the case of 
     any such contribution of apparently wholesome food which 
     cannot or will not be sold solely by reason of internal 
     standards of the taxpayer, lack of market, or similar 
     circumstances, or by reason of being produced by the taxpayer 
     exclusively for the purposes of transferring the food to an 
     organization described in subparagraph (A), the fair market 
     value of such contribution shall be determined--

       ``(I) without regard to such internal standards, such lack 
     of market, such circumstances, or such exclusive purpose, and
       ``(II) by taking into account the price at which the same 
     or substantially the same food items (as to both type and 
     quality) are sold by the taxpayer at the time of the 
     contribution (or, if not so sold at such time, in the recent 
     past).''.

       (e) Effective Date.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall apply 
     to contributions made after December 31, 2013, in taxable 
     years ending after such date.
       (2) Limitation; applicability to c corporations.--The 
     amendments made by subsection (b) shall apply to 
     contributions made in taxable years beginning after December 
     31, 2013.

     SEC. 3. RULE ALLOWING CERTAIN TAX-FREE DISTRIBUTIONS FROM 
                   INDIVIDUAL RETIREMENTS ACCOUNTS FOR CHARITABLE 
                   PURPOSES MADE PERMANENT.

       (a) In General.--Section 408(d)(8) of the Internal Revenue 
     Code of 1986 is amended by striking subparagraph (F).
       (b) Effective Date.--The amendment made by this section 
     shall apply to distributions made in taxable years beginning 
     after December 31, 2013.

     SEC. 4. SPECIAL RULE FOR QUALIFIED CONSERVATION CONTRIBUTIONS 
                   MODIFIED AND MADE PERMANENT.

       (a) Made Permanent.--
       (1) Individuals.--Subparagraph (E) of section 170(b)(1) of 
     the Internal Revenue Code of 1986 is amended by striking 
     clause (vi).
       (2) Corporations.--Subparagraph (B) of section 170(b)(2) of 
     such Code is amended by striking clause (iii).
       (b) Contributions of Capital Gain Real Property Made for 
     Conservation Purposes by Native Corporations.--
       (1) In general.--Paragraph (2) of section 170(b) of the 
     Internal Revenue Code of 1986 is amended by redesignating 
     subparagraph (C) as subparagraph (D), and by inserting after 
     subparagraph (B) the following new subparagraph:
       ``(C) Qualified conservation contributions by certain 
     native corporations.--
       ``(i) In general.--Any qualified conservation contribution 
     (as defined in subsection (h)(1)) which--

       ``(I) is made by a Native Corporation, and
       ``(II) is a contribution of property which was land 
     conveyed under the Alaska Native Claims Settlement Act,

     shall be allowed to the extent that the aggregate amount of 
     such contributions does not exceed the excess of the 
     taxpayer's taxable income over the amount of charitable 
     contributions allowable under subparagraph (A).
       ``(ii) Carryover.--If the aggregate amount of contributions 
     described in clause (i) exceeds the limitation of clause (i), 
     such excess shall be treated (in a manner consistent with the 
     rules of subsection (d)(2)) as a charitable contribution to 
     which clause (i) applies in each of the 15 succeeding years 
     in order of time.
       ``(iii) Native corporation.--For purposes of this 
     subparagraph, the term `Native Corporation' has the meaning 
     given such term by section 3(m) of the Alaska Native Claims 
     Settlement Act.''.
       (2) Conforming amendment.--Section 170(b)(2)(A) of such 
     Code is amended by striking ``subparagraph (B) applies'' and 
     inserting ``subparagraph (B) or (C) applies''.
       (3) Valid existing rights preserved.--Nothing in this 
     subsection (or any amendment made by this subsection) shall 
     be construed to modify the existing property rights validly 
     conveyed to Native Corporations (within the meaning of 
     section 3(m) of the Alaska Native Claims Settlement Act) 
     under such Act.
       (c) Effective Date.--The amendments made by this section 
     shall apply to contributions made in taxable years beginning 
     after December 31, 2013.

     SEC. 5. EXTENSION OF TIME FOR MAKING CHARITABLE 
                   CONTRIBUTIONS.

       (a) In General.--Subsection (a) of section 170 of the 
     Internal Revenue Code of 1986 is amended by redesignating 
     paragraphs (2) and (3) as paragraphs (3) and (4), 
     respectively, and by inserting after paragraph (1) the 
     following new paragraph:
       ``(2) Treatment of charitable contributions made by 
     individuals before due date of return.--If any charitable 
     contribution is made by an individual after the close of a 
     taxable year but not later than the due date (determined 
     without regard to extensions) for the return of tax for such 
     taxable year, then the taxpayer may elect to treat such 
     charitable contribution as made in such taxable year. Such 
     election shall be made at such time and in such manner as the 
     Secretary may provide. For purposes of this paragraph, an 
     individual's distributive share of a partnership's charitable 
     contribution, and an individual's pro rata share of an S 
     corporation's charitable contribution, shall not be treated 
     as charitable contributions made by such individual.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to elections made with respect to taxable years 
     beginning after December 31, 2013.

     SEC. 6. MODIFICATION OF THE TAX RATE FOR THE EXCISE TAX ON 
                   INVESTMENT INCOME OF PRIVATE FOUNDATIONS.

       (a) In General.--Section 4940(a) of the Internal Revenue 
     Code of 1986 is amended by striking ``2 percent'' and 
     inserting ``1 percent''.
       (b) Elimination of Reduced Tax Where Foundation Meets 
     Certain Distribution Requirements.--Section 4940 of such Code 
     is amended by striking subsection (e).
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.

     SEC. 7. BUDGETARY EFFECTS.

       (a) Statutory Pay-As-You-Go Scorecards.--The budgetary 
     effects of this Act shall not be entered on either PAYGO 
     scorecard maintained pursuant to section 4(d) of the 
     Statutory Pay-As-You-Go Act of 2010.
       (b) Senate PAYGO Scorecards.--The budgetary effects of this 
     Act shall not be entered on any PAYGO scorecard maintained 
     for purposes of section 201 of S. Con. Res. 21 (110th 
     Congress).

  The SPEAKER pro tempore. The gentleman from Michigan (Mr. Camp) and 
the gentleman from Michigan (Mr. Levin) each will control 30 minutes.
  The Chair recognizes the gentleman from Michigan (Mr. Camp).


                             General Leave

  Mr. CAMP. Mr. Speaker, I ask unanimous consent that all Members may 
have 5 legislative days in which to revise and extend their remarks and 
to include extraneous material on H.R. 4719.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Michigan?
  There was no objection.
  Mr. CAMP. Mr. Speaker, I yield myself such time as I may consume.
  The American people are the most charitable people in the world, 
donating money, food, and clothing in times of need. Their donations 
ensure that charities and foundations can help individuals and 
communities across the country.
  There are numerous provisions in the Tax Code that encourage giving, 
and the bill we have before us today, H.R. 4719, the America Gives More 
Act, ensures that some of these provisions are made permanent so 
individuals, businesses, and farmers can donate and give back more. The 
first provision will make permanent and expand the charitable deduction 
for contributions of food inventory by businesses, regardless of how 
they are organized.
  Food banks are a vital part of communities, helping Americans put 
food on the table and provide for their families when they have come 
across hard times or suffered through a natural disaster.

[[Page H6366]]

  The Food Donation Connection has estimated that since this tax 
deduction was expanded in 2006, donations have increased 127 percent. 
Unfortunately, a provision in current law that encouraged passthrough 
businesses to contribute food inventory expired at the end of last 
year, and charities and foundations across the country are urging that 
it be restored and made permanent.
  According to Feeding America, 3.6 billion pounds of food is 
distributed by food bank members each year. This legislation would 
significantly increase food bank access to the 70 billion pounds of 
nutritious food wasted each year.
  Today, we have the opportunity to continue this important credit, 
allowing all businesses, farmers, and ranchers to take advantage and 
donate more nutritious food to the millions of Americans who need it 
most.
  This bill also ensures that seniors who donate to charities from 
their Individual Retirement Accounts can do so without a tax penalty. 
According to the Independent Sector, this provision has ``prompted more 
than $140 million in gifts to the work of nonprofits since enactment, 
assisting social service providers, religious organizations, cultural 
institutions and schools, and other nonprofits.'' Making this provision 
permanent can only serve to increase the generous donations that 
charities rely on.
  In addition, the bill will make permanent the deduction for 
contributions of conservation easements. This provision will also 
increase the amount of land or property donated for charitable use. 
Witnesses before the Ways and Means Committee have testified that in 
the first 2 years of the enactment of conservation easements, the 
number of donations doubled compared to the previous 2 years, resulting 
in a 32 percent increase of acreage conserved.
  This is one area, especially, where long-term planning is essential. 
To allow this to expire makes it much more difficult for the often 
multigenerational planning necessary to take place. In Michigan, I have 
seen the benefits of conservation easements firsthand. This is a 
tremendous legacy for future generations.
  The tax reform draft the committee produced earlier in the year would 
encourage charitable giving in several important ways and, by creating 
a stronger economy, analysis found that it would increase charitable 
giving by an estimated $2.2 billion each year.
  Two important charitable provisions from the draft--lowering the 
excise tax on private foundations and extending the tax deadline for 
charitable contributions from December 31 to April 15--are included in 
the America Gives More Act.
  At the end of the year, many taxpayers have no idea what their tax 
liability will be, and it is only after struggling through the daunting 
process of preparing their tax return that they know with certainty. If 
taxpayers were permitted to make and deduct contributions prior to 
filing their tax return, I believe many Americans will be even more 
generous in supporting religious and charitable causes. Testimony 
before the Ways and Means Committee found that allowing donors to 
deduct gifts until April 15 would result in significantly more 
charitable giving.
  Another provision from the draft would lower and simplify the excise 
tax on private foundations, making compliance easy, especially for 
smaller foundations. As a result, foundations will have more of their 
resources available to support charities and exempt organizations 
across the country.
  All of these provisions are bipartisan and have the support of over 
850 charities and foundations across the country, who wrote to Congress 
stating:

       Without an incentive in place and assured, many of the 
     gifts the charitable incentives were intended to promote will 
     simply not take place.

  I will insert in the Record the letter from Independent Sector, 
supported by 850 charities and foundations across the United States.

                                           Independent Sector,

                                                    July 15, 2014.
       Open Letter to the House of Representatives: Millions of 
     individuals and families are served by the essential work of 
     America's public charities, which is made possible in part by 
     incentives for charitable giving in our tax code. The House 
     may soon have an opportunity to address tax legislation that 
     would renew and make permanent three key incentives for 
     donations to America's public charities. We strongly urge you 
     to approve legislation that would renew the IRA charitable 
     rollover and the enhanced incentives for donations of food 
     inventory and land conservation easements, each of which 
     expired as of January 1, 2014.
       Originally enacted in the Pension Protection Act of 2006 as 
     a way to encourage increased charitable giving, these three 
     provisions have demonstrated a significant impact on the 
     nonprofit community. The IRA charitable rollover increases 
     the ability of older Americans to make gifts to charities by 
     allowing individuals age 70\1/2\ or older to donate up to 
     $100,000 to a qualifying public charity directly from their 
     IRAs without incurring tax on the withdrawal. The provision 
     has prompted more than $140 million in gifts to the work of 
     nonprofits since enactment, assisting social service 
     providers, religious organizations, cultural institutions and 
     schools, and other nonprofits.
       The enhanced deduction for donations of food allows 
     individuals and organizations to reduce their taxable income 
     by providing qualifying food inventory to certain charitable 
     organizations. According to Feeding America, 3.6 billion 
     pounds of food is distributed by food bank members each year. 
     This legislation would significantly increase food bank 
     access to the 70 billion pounds of nutritious food wasted 
     each year, particularly the 6 billion pounds of produce that 
     does not make it to market.
       The enhanced deduction for donations of land conservation 
     easements allows land owners to get a meaningful deduction 
     for permanently retiring development rights to their property 
     to protect and preserve significant natural resources. A 
     survey by the Land Trust Alliance showed that this incentive 
     helped 1,700 land trusts increase the pace of conservation by 
     a third--to over a million acres a year.
       Unfortunately, these charitable tax provisions were allowed 
     to expire on January 1 for the fourth time in recent years. 
     On each of the three previous occasions, an entire package of 
     tax extenders was reinstated retroactively at the end of the 
     following year. While this may be an adequate solution for 
     many provisions in the extenders package, these charitable 
     provisions are different. Without an incentive in place and 
     assured, many of the gifts the incentives were intended to 
     promote will simply not take place. The time to plan and 
     execute the gifts will have already passed by.
       For all these reasons, we urge you to support legislation 
     to permanently reinstate these critical giving incentives, 
     namely: H.R. 4619 (to make permanent the IRA charitable 
     rollover); HR 4719 (to permanently extend the charitable 
     deduction for donation of food inventory); and H.R. 2807 (the 
     Conservation Easement Incentive Act). We hope to see them 
     combined and passed as a package as soon as possible in order 
     to continue sustaining the vital work of charitable 
     organizations in our communities.
       Thank you for your consideration,
       Independent Sector; 92nd Street Y; Achievement Centers for 
     Children; Ackland Art Museum; Acton Conservation Trust; 
     Adults with Developmental Disabilities; Advonance; 
     Agricutural Stewardship Association; Agudath Israel of 
     America; Agudath Israel of the Five Towns; Air Force 
     Museum Foundation; Akron-Canton Regional Foodbank; Alabama 
     Dance Council; Alachua Conservation Trust; Alexander Haas; 
     All Saints Church; All Stars Project (ASP); Alliance for 
     Children and Families; Alliance of Arizona Nonprofits; The 
     ALS Association; Amador Livermore Valley Historical 
     Society & Museum on Main; American Alliance of Museums; 
     American Autoimmune Related Diseases Association; American 
     Behcet's Disease Association; American Cancer Society 
     Cancer Action Network; American Chemical Society.
       American Clock & Watch Museum; American Folk Art Museum; 
     American Friends Service Committee; American Heart 
     Association; American Jewish Committee (AJC); American 
     Library Association; American Lung Association; American Red 
     Cross; Americans for the Arts; Americans for the Arts Action 
     Fund; America's Charities; Amon Carter Museum of American 
     Art; The Ananda Center for the Arts; Anderson County Museum; 
     Andy Warhol Museum; AngelCare/Americans Care & Share; Angus 
     Nazarene Food Pantry; Ann Arrundell County Historical 
     Society, Inc.; Annette Strawder Here to Help Pantry; Antique 
     Boat Museum; Apache Creek Deaf and Youth Ranch, Inc.; 
     Appalachia Ohio Alliance; Argus Museum; Arkansas Nonprofit 
     Alliance; Armstrong County Museum; Arthurdale Heritage, Inc.; 
     Association for Healthcare Philanthropy.
       Association of Art Museum Directors; Association of Direct 
     Response Fundraising Counsel; Association of Fundraising 
     Professionals; Atlantic Coast Conservancy; Auburn Automotive 
     Heritage, Inc. & Auburn Cord Duesenberg Automobile Museum; 
     Bainbridge Island Land Trust; Baltimore Heritage Area 
     Association; Baltimore Museum of Art; Bass Museum of Art; Bay 
     Area Food Bank; Bayer Center for Nonprofit Management at 
     Robert Morris University; Bayou Land Conservancy; Bayshore 
     Baptist Church Food Pantry; Bedford Historical Society; 
     Believer's Sanctuary; Bellville Christian Food Pantry; 
     BethanyKids; Bishop Hill Heritage Association; Black Swamp 
     Conservancy; Blair County Historical Society; Blue Ridge 
     Conservancy; Blue Ridge Land Conservancy; BoardSource.
       Boise Art Museum; Boston Baroque; Boston Children's Museum; 
     Bowers Museum;

[[Page H6367]]

     Boys & Girls Clubs of Austin County, TX; Boys & Girls Clubs 
     of Southeastern Michigan; Branford Land Trust, Inc.; Brazoria 
     County Alcoholic Recovery Center; Briar Bush Nature Center; 
     The Bridge Ministries; The Bridge Over Troubled Waters; 
     Bridging for Tomorrow; BrightFocus Foundation; Buckner 
     Children & Family Services; Burchfield Penney Art Center; The 
     Burd Group; Califomia Association of Food Banks; Califomia 
     Association of Museums; Califomia Museum of Ancient Art; 
     Califomia Science Center Foundation; Califomia State Parks; 
     Calyx Sustainable Tourism; Capital Area Food Bank of Texas; 
     Carbon County Museum; Care and Share, Inc.; Carolina Mountain 
     Land Conservancy; CASA Program for the Ogeechee Circuit; Casa 
     Rosa Food Pantry.
       Catawba Lands Conservancy; Cathedral Arts Project, Inc.; 
     Catholic Foundation of Eastern Montana; Cedar Rapids Museum 
     of Art; Cedarhurst Center for the Arts; Celiac Disease 
     Foundation; Center for History; Center for Nonprofit 
     Excellence; Center for Non-Profits; Center for Success and 
     Independence; Central Co-op; Central Pennsylvania Food Bank; 
     Champlain Area Trails; Cheyenne Center, Inc.; Chicago 
     Humanities Festival; Children's Discovery Museum; Christian 
     Tabernacle; Civil War Trust; Clay Center for the Arts & 
     Sciences of West Virginia; Clear Lake Food Pantry; ClearWater 
     Conservancy; Cleveland Zoological Society; Clinton Symphony 
     Orchestra; Coalition for Pulmonary Fibrosis; Colby College 
     Museum of Art; Cole Art Center at Stephen F. Austin State 
     University.
       Collins Group, A Division of Donald A. Campbell & Company; 
     Colorado Nonprofit Association; Colorado-Wyoming Association 
     of Museums; Columbia College (MO); Columbia Land Trust (OR & 
     WA); Columbia Museum of Art (SC); Columbia Pacific Heritage 
     Museum; Columbus Museum of Art; Community Action Committee of 
     the Lehigh Valley; Community Care Center, Inc.; Community 
     Food Bank of Eastern Oklahoma; Community Food Pantry in Tool 
     (TX); Community Food Pantry of Franklin County, Texas; 
     Community Foodbank of New Jersey; The Community Foundation 
     for Crawford County; Community Foundation for Muskegon 
     County; Community Foundation for Southwest Washington; 
     Community Foundation of Eastern Connecticut; Community 
     Foundation of Northern Colorado; The Community Foundation of 
     South Puget Sound; Community Foundation of the Great River 
     Bend; Community Foundation of the Holland/Zeeland Area; 
     Congaree Land Trust; Connecticut Electric Railway Association 
     dba Connecticut Trolley Museum; Connecticut Farmland Trust.
       Connecticut Food Bank; Connecticut Land Conservation 
     Council; Connecticut Nonprofit Human Services Cabinet; 
     Connemara Conservancy Foundation; Conservation Foundation of 
     the Gulf Coast; The Conservation Fund; Conservation Tax 
     Credit Transfer, LLC; Conservation Trust for North Carolina; 
     The Contemporary Austin; COPD Foundation; CoreStrategies for 
     Nonprofits, Inc.; Cornerstone Outreach Center of Amarillo, 
     Inc.; Council for Christian Colleges & Universities; Council 
     of Michigan Foundations; Council on Foundations; Cow Marsh 
     Creek Consultants, LLC; Cradle of Texas Conservancy, Inc.; 
     Crawford County Historical Society; Crested Butte Land Trust; 
     Crisis Center of the Plains; Crocker Art Museum; Crossroads 
     at Park Place, Inc.; Cultural Alliance of Fairfield County; 
     Cultural Assets Consulting; Cumberland Land Trust.
       Currier Museum of Art; Cystic Fibrosis Foundation; Da Vinci 
     Science Center; Dallas Museum of Art; Dance/USA; Dare to 
     Believe Ministries Outreach Center; Dare to Care Food Bank; 
     Datil Educators Club; Deke Slayton Memorial Space & Bicycle 
     Museum; Delaware Center for the Contemporary Arts; Delaware 
     Highlands Conservancy; Denver Art Museum; Des Moines Art 
     Center; Desert Foothills Land Trust; Dixon Gallery and 
     Gardens; DMA Nonprofit Federation; Donors Forum; Douglas 
     County Historical Society; The Drawing Center; Duck Hollow; 
     DuPage County Historical Museums; Dutchess Land Conservancy; 
     Earl Scruggs Center; East End Baptist Church; East 
     Hillsborough Historical Society, Inc.; East Texas Food Bank; 
     Eastern Sierra Land Trust; Ecology Project International.
       EcoTrust; Edisto Island Open Land Trust; Eightmile River 
     Wild & Scenic Coordinating Committee; Ellis County Museum, 
     Inc.; Eno River Association; Epilepsy Foundation; Epiphany 
     Lutheran Church; Equestrian Partners in Conservation (EPIC); 
     Erie Art Museum; Essex County Greenbelt Association; 
     Exploration Place; Family Abuse Shelter of Miami; Family 
     League of Baltimore; Family Worship Center Food Pantry; Faye 
     Gehl Conservation Foundation; Fayette CARE Clinic; Federation 
     of Protestant Welfare Agencies; Feeding America; Feeding 
     America San Diego; Feeding America Southwest Virginia; 
     Feeding America Tampa Bay; Feeding Indiana's Hungry; Feeding 
     Pennsylvania; Field Museum; First Baptist Church (Atlanta, 
     TX); First Baptist Church (Bovina, TX); First Christian 
     Church Food Pantry.
       First Christian Church Outreach (Conroe, TX); First 
     Resource Center; Fishtown Preservation Society, Inc.; 
     Flathead Land Trust; Florida Holocaust Museum; The Florida 
     Orchestra; Florida Philanthropic Network; Food Bank of 
     Central New York; Food Bank of Delaware; Food Bank of 
     Northeast Arkansas; Food Bank of the Albemarle; Food Bank of 
     the Rockies; Food Bank of the Southern Tier; The Food Bank of 
     Western Massachusetts; FOOD for Lane County; Food Industry 
     Alliance of New York State; Foodbank of Southeastern 
     Virginia; The Foodbank, Inc.; Foodshare; Foothills 
     Conservancy of North Carolina; Forgotten Harvest; Fort 
     Ticonderoga; Foundation Layers; Fox Valley Family YMCA; 
     Frances Lehman Loeb Art Center; Franklin Area Community 
     Services.
       Franklin County (KS) Historical Society; Franklin 
     Institute; Franklin Park Conservatory and Botanical Gardens; 
     Freshwater Future; Freshwater Land Trust; Frick Art and 
     Historical Center; Friends Committee on National Legislation; 
     Friends of Balcones Canyonlands National Wildlife Refuge; 
     Friends of Lopez Island Pool; Friends of the Mitchell Gallery 
     of Flight; Friends of Tualatin River National Wildlife 
     Refuge; Frist Center for the Visual Arts; Galveston Bay 
     Foundation; Gates Mills Land Conservancy; Gateway Science 
     Museum; Gathering Waters Conservancy; Geist Fall Creek 
     Watershed Alliance; The General Society of Mayflower 
     Descendants; Genesee Valley Conservancy, Inc.; George Eastman 
     House; Georgia Center for Nonprofits; Georgia Charitable Care 
     Network; Gilroy Historical Society; Girl Scouts of San 
     Gorgonio; Girl Scouts of the USA; Girls Inc.
       Glen Ellyn Historical Society; Glencairn Museum; Global 
     Orphan Assistance Foundation; God's Pantry Food Bank; Gold 
     Coast Railroad Museum; Golden Gate National Parks 
     Conservancy; Golden State Bonsai Federation and Bonsai Garden 
     at Lake Merritt; Goldstein Museum of Design; Good Neighbor 
     Community Builders; Good Samaritan Health & Wellness Center; 
     Goshen Land Trust; Grand Encampment Museum; Grand Haven Area 
     Community Foundation; Grand Rapids Art Museum; Grand Traverse 
     Regional Land Conservancy; Grantmakers Forum of New York; 
     Grassroots International; The Graue Mill & Museum; Great 
     Peninsula Conservancy; Great Plains Food Bank; Great Plains 
     Welsh Heritage Project; The Greater Boston Food Bank; Greater 
     Chicago Food Depository; Greater Grace Outreach; Greater 
     Hudson Heritage Network; Greenbelt Land Trust of Mid-
     Missouri.
       Greensboro Land Trust; Grosse Ile Nature and Land 
     Conservancy; Grounds For Sculpture; Gulf Coast Community 
     Foundation; Gulf Coast Symphony; Hammer Museum; Harmony 
     House; Harry Chapin Food Bank of Southwest Florida; Harry S. 
     Truman Little White House; The Hartt School; Harvard Art 
     Museums; Harvest Assembly, House of Blessing; Harvest House; 
     Harvest Texarkana Regional Food Bank; Harvesters--The 
     Community Food Network (KS); Harvesters--The Community Food 
     Network (MO); Hawaiian Islands Land Trust; Heart of the Lakes 
     Center for Land Conservation Policy; Heaven's Windows; Hedley 
     Senior Citizens; Heifer Foundation; Heifer International; 
     Helping Hands Outreach Center of Gasconade County; Henderson 
     Food Pantry; The Henry Ford; Herbert F. Johnson Museum of 
     Art.
       Heritage Museum (OR); Heritage Museum of Orange County; 
     Hidalgo Medical Services; High Museum of Art; High Plains 
     Food Bank; Higher Heights Church of God Food Pantry; 
     Highlands-Cashiers Land Trust; Hill Country Land Trust; 
     Hillsboro Independent School District Education Foundation; 
     Hillwood Estate, Museum & Gardens; Historic Flat Rock, Inc.; 
     The History Center in Tompkins County; Holy Family Home and 
     Shelter, Inc.; Holy Family St. Vincent de Paul; Holy Ghost St 
     Vincent de Paul; HomeAid Atlanta; Honolulu Museum of Art; 
     Hope Food Pantry; HOPE Outreach; House of Help Hempstead; The 
     House of the Seven Gables Settlement Association; Houston 
     Food Bank; The Humanity Institute for Children & Families 
     (HICF); Hunger-Free Pennsylvania; Hyde Hall; IBB Local 684 
     Labor Participation.
       Idaho Coalition of Land Trusts; The Idaho Foodbank; Iglesia 
     Trinidad (TX); Illinois Coalition Against Domestic Violence; 
     Illinois Collaboration on Youth; Illinois Network of Charter 
     Schools; Illinois Valley Symphony Orchestra; Immune 
     Deficiency Foundation; Indian Hill Music; Indiana 
     Philanthropy Alliance; Indianapolis Museum of Art; Informal 
     Learning Experiences; Inner Wisdom, Inc.; Interfaith Caring 
     Ministries; International Primate Protection League; Iowa 
     Natural Heritage Foundation; IRIS Orchestra; Iron and Steel 
     Museum of Alabama; Irving S. Gilmore International Keyboard 
     Festival; Isabella Stewart Gardner Museum; The Isamu Noguchi 
     Foundation; Islamic Society of North America; Jack Hadley 
     Black History Museum; Jacksonville Zoo and Gardens; Jacob and 
     Terese Hershey Foundation; Jefferson Land Trust.
       Jemez Helping Hands; Jeremiah Call Christ Ministry/
     Jeremiah's Food Pantry; Jesus Outreach Ministries; Jewish 
     Federations of North America; The Jewish Museum; Jordan 
     Schnitzer Museum of Art; Joseph's House; Julian Pathways; 
     Kansas City Symphony; Kansas Land Trust; Kenton Conservancy; 
     The Kingdom Zone Before & After Community Center; Kings Local 
     Food Pantry; The King's Palace Food Pantry; Kohl Children's 
     Museum of Greater Chicago; The Kreeger Museum; Kress United 
     Methodist Church; Ku'ikahi Mediation Center; K-VA-T Food 
     Stores/Food City (TN); K-VA-T Food Stores/Food City (VA); 
     Ladies In Action; Lafayette Symphony; Lancaster Community 
     Library; Lancaster Farmland Trust; The Land Conservancy for 
     Southern Chester County; Land Conservancy of Adams County; 
     Land Trust Alliance.
       The Land Trust for Tennessee; Laredo Crime Stoppers, Inc.; 
     LeadingAge; League of American Orchestras; Leander 
     Independent

[[Page H6368]]

     School District Educational Excellence Foundation; Lebanon 
     Food Pantry; Leelanau Conservancy; Lehigh Valley Abundant 
     Life Ministries; Leigh Yawkey Woodson Art Museum; The Leighty 
     Foundation; Life Challenge; Light of Christ Food Pantry; 
     Literary Arts; Little Miami Food Service; Littleton 
     Conservation Trust; LIVESTRONG Foundation; Living Faith Food 
     Pantry; Living Water I.A.M; Livingston County Historical 
     Society; LJC Mercy Ministries; Local Infant Formula for 
     Emergencies, Inc. (LIFE-Houston); Lorraine Street Church of 
     God in Christ; Los Angeles Regional Food Bank; Louisiana Food 
     Bank Association; Louisiana Landmarks Society.
       Louisville Zoological Garden; Lowe Art Museum; Lupus and 
     Allied Diseases Association, Inc.; Lutheran Services in 
     America; Magdalena Samaritan Center; Maiden Alley Cinema; 
     Maine Appalachian Trail Land Trust; Maine Association of 
     Nonprofits; Maine Coast Heritage Trust; March of Dimes; Marin 
     Agricultural Land Trust; Martin Luther King Jr. Center; Mary 
     Reynolds Babcock Foundation; Mason Food Pantry; Massachusetts 
     Land Trust Coalition; Massillon Museum; Matthew 25 Ecumenical 
     Food Pantry; Maxwell Museum of Anthropology; McCary's Chapel 
     United Methodist Church; McHenry County Historical Society & 
     Museum; Mead Art Museum; Meadowlark Methodist Food Pantry; 
     Meals On Wheels Association of America; Memorial Baptist Food 
     Pantry; Menil Collection; Mental Health Association of Rhode 
     Island; Mesothelioma Applied Research Foundation.
       Miami Springs Historical Museum; Michigan Historic 
     Preservation Network; Michigan Nonprofit Association; Mid-
     South Food Bank; The Miller Art Museum; Milwaukee Art Museum; 
     Mims Chapel Drydock Food Pantry; The Minneapolis Foundation; 
     Minneapolis Institute of Arts; Minnesota Historical Society; 
     Minnesota Land Trust; Mission Aviation Fellowship; Mission 
     Northeast, Inc.; Mississippi Food Network; Mississippi Valley 
     Conservancy; Missouri Association for Museums and Archives; 
     Missouri Street Church of Christ Pantry Program; Mitchell 
     Prehistoric Indian Village Preservation Society; Mobile 
     Medical Museum; Mojave Desert Land Trust; Molly Brown House 
     Museum; Mon General Foundation; Monadnock Conservancy; 
     Montana Association of Land Trusts; Montana Food Bank 
     Network; Montclair Art Museum.
       Montgomery County Emergency Assistance; Montgomery County 
     Food Bank (TX); Montgomery County Lands Trust (PA); 
     Montgomery County Youth Services (TX); Montgomery Museum of 
     Fine Arts; Morton County Historical Society Museum; Mountain-
     Plains Museums Association; Mt. Canaan Missionary Baptist; 
     Mt. Manna; Murphysboro Food Pantry, Inc.; Muscarelle Museum 
     of Art; Museo de Arte de Ponce; Museum Association of New 
     York; Museum at FIT (Fashion Institute of Technology); Museum 
     of Arts and Design; Museum of Contemporary Art; Museum of 
     Contemporary Art Denver; Museum of Contemporary Art San 
     Diego; Museum of Cultural and Natural History; Museum of 
     Danish America; Museum of Fine Arts Boston; The Museum of 
     Fine Arts Houston; Museum of Fine Arts, St. Petersburg, FL; 
     The Museum of Flight; Museum of Glass; Museum of Latin 
     American Art; Museum of Science, Boston.
       Museum of Zavkhan Province; My Brother's Keeper Outreach 
     Center; Mystic Art Association, dba Mystic Arts Center; N.C. 
     Center for Nonprofits; Nacogdoches HOPE; Nantucket Historical 
     Association; Naperville Heritage Society; Naples Historical 
     Society; National Alliance on Mental Illness (NAMI) Omaha; 
     National Association for Interpretation; National Association 
     of Area Agencies on Aging; National Association of Clock and 
     Watch Collectors; National Atomic Testing Museum; National 
     Audubon Society; National Bottle Museum; National Civil 
     Rights Museum; National Council of Nonprofits; National Czech 
     & Slovak Museum & Library; National Multiple Sclerosis 
     Society; National Museum of American Jewish History; National 
     Museum of Wildlife Art; National Parks Conservation 
     Association; National Soaring Museum; National Veterans Art 
     Museum; National Watch and Clock Museum.
       National Wildlife Federation; National Woodland Owners 
     Association; National Youth Leadership Council; Native 
     American Rights Fund; Natural Land Institute; Natural Lands 
     Trust; Natural Resources Defense Council; The Nature 
     Conservancy; Nebraska Land Trust; Needy Basket of Southern 
     Miami County, Inc.; Nelson-Atkins Museum of Art; Nevada Land 
     Trust; New Canaan Historical Society; New Covenant Christian 
     Fellowship; New England Museum Association; New Hampshire 
     Boat Museum; New Hampshire Charitable Foundation; New Hope 
     Seventh Day Adventist Church; New Jersey Conservation 
     Foundation; New Museum; New Path, Inc. aka New Path Outreach; 
     New River Conservancy; New River Land Trust; New York 
     Botanical Garden; New York Live Arts; NGO Foundation; 
     Nisqually Land Trust; Nonprofit Association of Oregon.
       Nonprofit Coordinating Committee of New York; Nonprofit 
     Institute at College of Southern Maryland; Norman Rockwell 
     Museum; North Carolina Museum of Art; North Carolina 
     Symphony; North Creek Baptist Church; North Creek Baptist 
     Church Food Pantry; North Group Consultants; North Olympic 
     Land Trust; North Salem Open Land Foundation; North Shore 
     Land Alliance; Northeast Iowa Food Bank; Northwest Montana 
     Historical Society; Northwest Railway Museum; Norwich 
     University; NPO Accounting Solutions; Nunda Historical 
     Society; NY Textile Conservation, LLC; Oblong Land 
     Conservancy; Ohio League of Conservation Voters; Okanogan 
     County Community Action Council; Okanogan Land Trust; 
     Oklahoma City Museum of Art; Old Pine Farm Natural Lands 
     Trust; Old Stone Fort Museum.
       One Powerful Movement Community Development Center; 
     Onondaga Historical Association; Open Door Pantry; OPERA 
     America; Orlando Museum of Art; Orlando Science Center; 
     Ouabache Land Conservancy; The Our House Tavern; Ozark 
     Regional Land Trust; Pacific Battleship Center; Pacific Grove 
     Museum of Natural History; Pacific Science Center; Paducah 
     Area Food Pantry; Paducah Symphony Orchestra; Pajarito 
     Environmental Education Center; Palm Springs Art Museum; 
     Parkdale Valley Land Trust; Parks & Trails New York; Passages 
     Alternative Living Programs, Inc.; Pathways Food Pantry; 
     Patsy's Place Transitional Home; Peabody Essex Museum; 
     Pelican Coast Conservancy; Pennsbury Land Trust; Pennsylvania 
     Academy of the Fine Arts; People Attempting To Help ``PATH''; 
     People Helping People.
       Peoria Riverfront Museum; Peralta Memorial United Methodist 
     Church; Petersen Automotive Museum Foundation; Philabundance; 
     The Phillips Collection; Phoenix Art Museum; PhotoArts 
     Imaging Professionals, LLC; Pines and Prairies Land Trust; 
     Pinnacle Community Church; The Pittsburgh Foundation; Places 
     of New Beginnings; Plant City Photo Archives & History 
     Center; Point Blue Conservation Science; Portland Art Museum 
     (OR); Portland Museum of Art (ME); Pound Ridge Land 
     Conservancy, Inc.; Prairie Public Broadcasting; Primary Care 
     Development Corporation (PCDC); Project Restoration Outreach; 
     Project Sister Family Services; Prospect House Museum; Puerto 
     Seguro, Inc. (PSI) Safe Harbor; Pulitzer Arts Foundation; 
     Ralphs Grocery Company; Redwood Empire Food Bank.
       Reginald F. Lewis Museum of Maryland, African American 
     History and Culture; Regional Food Bank of Northeastern New 
     York; Renaissance Charitable Foundation, Inc.; Renaissance 
     Entrepreneurship Center; Rensselaer County Historical 
     Society; Rescue Rehome Resource; Restoration Care Ministry; 
     Restore & Enlightenment Ministries; Riverside Baptist Church 
     Crisis Closet; Rochester Area Community Foundation; Roger 
     Williams Park Zoo; Rooted In; Roxbury Land Trust; Sacramento 
     Mountains Senior Services, Inc.; Sagebrush Steppe Land Trust; 
     The Salvation Army; San Angelo Museum of Fine Arts; San 
     Antonio Food Bank; San Antonio Museum of Art; San Diego 
     Natural History Museum; San Diego Youth Symphony and 
     Conservatory; San Diego Zoo Global; San Francisco Heritage/
     Haas Lilienthal House; San Isabel Land Protection Trust; San 
     Jacinto County Historical Commission; San Jose Museum of Art; 
     San Jose Museum of Quilts & Textiles.
       Santa Fe Texas Education Foundation; Save The Prairie 
     Society; Scenic Hudson; Schingoethe Museum, Aurora 
     University; Science Factory Children's Museum & Exploration 
     Dome; Scleroderma Foundation; Sealy Christian Pantry; Seattle 
     Art Museum; Second Harvest Food Bank Mahoning Valley; Second 
     Harvest Food Bank of Central Florida; Second Harvest Food 
     Bank of East Central Indiana; Second Harvest Food Bank of 
     Northeast Tennessee; Second Harvest Food Bank of Northeast 
     Tennessee; Second Harvest Food Bank of Northwest North 
     Carolina; Second Harvest Food Bank of Santa Clara and San 
     Mateo Counties; Second Harvest North Central Food Bank; 
     Sedoan Historical Society; Senior Connections; Sequoia 
     Riverlands Trust; Seventh-Day Adventist Church (Tulia, TX); 
     Shared Harvest Foodbank; Sharlot Hall Museum; Shepherd Senior 
     Citizens, Inc.; Sheridan Community Land Trust.
       Shiloh Museum of Ozark History; Sierra Foothill 
     Conservancy; Silver City Gospel Mission; Six Rivers Land 
     Conservancy; Skagit Land Trust; Society for Experimental 
     Graphic Design (SEGD); Society for Preservation of Long 
     Island Antiquities; Society of St. Stephen Outreach Ministry 
     (SOSS); Society of St. Vincent de Paul in Houston, TX; 
     Solomon R. Guggenheim Museum; South Carolina Conservation 
     Exchange; South Texas Food Bank; South Union Church of Christ 
     Food Pantry; Southbury Land Trust; Southeast Area Ministries; 
     Southeast Missouri Food Bank; Southeast Texas Arts Council; 
     Southern Appalachian Highlands Conservancy; Southside Church 
     of Christ Food Pantry; Spearman Ministerial Alliance; Spinal 
     Cord Injury Network International; Springfield Museum of Art; 
     Squam Lake Natural Science Center; St Vladimir's Orthodox 
     Theological Seminary; St. Andrews United Methodist Church 
     Food Pantry; St. Anne de Beaupre Food Pantry; St. Anthony's 
     Bread Food Pantry; St. Augustine Lighthouse and Museum.
       St. James Episcopal Church Food Pantry; St. John of the 
     Cross Food Pantry; St. Joseph Museums, Inc.; St. Leo the 
     Great St. Vincent de Paul; St. Louis Area Foodbank; St. Louis 
     Art Museum; St. Mary's Food Bank Affiance; St. Mary's United 
     Methodist Church (TX); St. Monica Food Pantry; St. Monica 
     Knights of Peter Claver, Ladies Auxiliary, Court # 151; St. 
     Monica's Altar Society; St. Paul's Lutheran Food Pantry; St. 
     Stephen Presbyterian Food Pantry; St. Stephen's of St. 
     Andrews United Methodist Church (TX); St. Vincent de Paul in 
     Los Lunas, NM; St. Vincent de Paul in Artesia,

[[Page H6369]]

     NM; St. Vincent de Paul Society (St. Philip Neri Catholic 
     Church); Stax Museum of American Soul Music; Sterling and 
     Francine Clark Art Institute; Stockton Symphony Association; 
     Sts. Joachim and Ann Care Service.
       Stuart Pimsler Dance & Theater; Studebaker National Museum; 
     Sullivan Museum and History Center; Summit Land Conservancy; 
     Tacoma Art Museum; Tall Timbers Research Station & Land 
     Conservancy; Tampa Museum of Art; Telfair Museums; Temenos 
     CDC/Bread of Life, Inc.; Temple University Anthropology 
     Laboratory; Tennessee Parks and Greenways Foundation; Texas 
     Land Conservancy; Texas Land Trust Council; Texas Quilt 
     Museum; THE PROGRAM for Offenders, Inc.; Theatre 
     Communications Group; Three Angels Seventh Day Adventist 
     Church; Three Village Community Trust; The Time IN Children's 
     Arts Initiative; Timken Museum of Art; Toledo Museum of Art; 
     Toledo Northwestern Ohio Food Bank; Towne Learning Center; 
     Travis Audubon; Tread of Pioneers Museum; The Treehouse 
     Center, Inc.; Tri County Assembly Choice Food Pantry; 
     Triangle Land Conservancy; Tri-county Meals.
       Trinity Garden First Food Pantry; The Trust for Public 
     Land; U.S. Military Combat Camera History & Stories Museum; 
     U.S. Pain Foundation, Inc.; UJA-Federation of New York, Inc.; 
     The Ukrainian Museum; Ukrainian National Women's League of 
     America; Union Symphony Society, Inc.; United Assembly 
     (Plainview, TX); United Food Bank; United Way Fox Cities; 
     United Way of Buffalo and Erie County; United Way of Greater 
     Cincinnati; United Way of Portage County; United Way 
     Worldwide; University Christian Church; University of 
     Michigan--Dearborn; University of Michigan Law School; Upper 
     Savannah Land Trust; Upscale CDC; Upshur County Shares Food 
     Pantry; Urban Gateways; Utah Food Bank.
       Utah Museum of Fine Arts; Uvalde Baptist Church Food 
     Pantry; Venice Community Housing Corporation; The Vermont 
     River Conservancy; Vermont Symphony Orchestra; Vero Beach 
     Museum of Art; Vesterheim Museum; Vietnamese American 
     Community Center; Virginia Museum of Fine Arts; The Viscardi 
     Center; Vision Weavers Consulting, LLC; VisionServe Alliance; 
     Voices of Victory; Walker Art Center; Wallowa Land Trust; 
     Wartburg Community Symphony; Washington Association of Land 
     Trusts; Washington Nonprofits; Washington State Historical 
     Society; Washington Street Family Service Center; Way Food 
     Pantry; Wee Care Child Center, Inc.; Wellsprings Village, 
     Inc.; West Central Ohio Land Conservancy; West Side Baptist 
     Early Education Center; West Wisconsin Land Trust; Western 
     New York Land Conservancy; Western Reserve Land Conservancy; 
     Western Rhode Island Civic Historical Society; Westmoreland 
     County Agricultural Land Preservation.
       Westmoreland Museum of American Art; Westport Arts Center; 
     Whidbey Camano Land Trust; White Deer-Skellytown Lighthouse 
     Food Pantry; Whitney Museum of American Art; Wilbarger Creek 
     Conservation Alliance; The Wilderness Society; Wildling 
     Museum; Wildwood United Methodist Church; Williams Temple 
     Church of God In Christ; Wilmette Historical Museum; Wings 
     for L.I.F.E. (Life skills Imparted to Families through 
     Education); Winston-Salem Symphony; Wisconsin Youth Symphony 
     Orchestras; Wood County Senior Citizens Association; Woods 
     and Waters Land Trust; Wyoming Symphony Orchestra; 
     Yellowstone Art Museum; YMCA of the USA; York County Heritage 
     Trust; Zimmerli Art Museum.

  Mr. CAMP. The goodwill of the American people is unmatched, and we 
should do everything we can to encourage Americans to do more, enabling 
charities, nonprofits, foundations, and schools across the country to 
expand their reach and serve those most in need.
  A ``yes'' vote on this bill is a vote for hardworking Americans who 
selflessly lend a hand every day to their neighbors, communities, and 
others in need.
  Mr. Speaker, I reserve the balance of my time.
  Mr. LEVIN. Mr. Speaker, I yield myself such time as I may consume.
  I want to be clear what this debate is about and what it is not 
about. It is not a debate about the merits of public charities and 
private foundations.
  All of us support the good works of the charitable community and 
strive to provide charities and foundations with the resources they 
need to carry out their mission. Indeed, along with Congressman 
Gerlach, I am the lead sponsor of the food donation deduction.
  I think that highlights that this is a debate not about charities, 
not about foundations. It is about fiscal responsibility and fiscal 
priorities.
  Today, Republicans have selected to make permanent 10 of the 
approximately 60 expired tax provisions without a single dime of 
offset--not a single dime. After today, if this bill passes, the House 
will have approved $534 billion worth of tax provisions without a 
single offset, wiping out more than half of the total deficit reduction 
enacted last year during the bipartisan fiscal deal.
  Indeed, this bill is totally inconsistent with the Republican tax 
reform draft they unveiled in February. And, I might add, if you add up 
the 14 bills that came out of the Ways and Means Committee, entirely 
unoffset, it is $825 billion.
  I was reading, this morning, the debate which I heard yesterday on a 
motion to recommit. I was reading this language from Mr. Crenshaw in 
opposition to the motion to recommit.

                              {time}  1100

  This is what he said about how Republicans proceed with budget 
issues:

       We do it just like every American business does, like every 
     American family. They sit down. They take the money that they 
     have, and they set priorities. Then they make some tough 
     choices. That is what we have done.

  There is not a single tough choice in what the Republicans are doing. 
It is, essentially, throwing discretion and tough choices to the wind.
  Also let me say that their approach is inconsistent with their own 
tax reform draft of some months ago. The enhanced deduction for food 
contributions that the chairman has spoken so eloquently about was 
expressly repealed in the Republican reform draft, and the rollover 
provision was allowed to expire. So you have irresponsibility, you have 
inconsistency, and you also have a violation of priorities, because 
left to an uncertain fate are important provisions, like the Work 
Opportunity Tax Credit, the New Markets Tax Credit, and the renewable 
energy credits, as well as the long-term status of expansions to the 
EITC and the Child Tax Credit.
  This is the Statement of Administration Policy just issued:

       The administration supports measures that enhance 
     nonprofits, philanthropic organizations and faith-based and 
     other community organizations in their many roles, including 
     as a safety net for those most in need, an economic engine 
     for job creation, a tool for environmental conservation that 
     encourages land protections for current and future 
     generations, and an incubator of innovation to foster 
     solutions to some of the Nation's toughest challenges.
       The President's budget includes a number of these proposals 
     that would enhance and simplify charitable giving incentives 
     for many individuals. However, the administration strongly 
     opposes the House passage of H.R. 4719, which would 
     permanently extend three current provisions that offer 
     enhanced tax breaks for certain donations and add another two 
     similar provisions without offsetting the cost. If this same 
     unprecedented approach of making certain traditional tax 
     extenders permanent without offsets were followed for the 
     other traditional tax extenders, it would add $500 billion or 
     more to deficits over the next 10 years, wiping out most of 
     the deficit reduction achieved through the American Taxpayer 
     Relief Act of 2013.
       Just 2 months ago, House Republicans, themselves, passed a 
     budget resolution that required offsetting any tax extenders 
     that were made permanent with other revenue measures. As with 
     other similar proposals, Republicans are imposing a double 
     standard by adding to the deficit to continue and create tax 
     breaks that primarily benefit higher income individuals while 
     insisting on offsetting the proposed extension of emergency 
     unemployment benefits and the discretionary funding increases 
     for defense and non-defense priorities such as research and 
     development in the bipartisan Budget Act of 2013.
       House Republicans are also making clear their priorities by 
     rushing to make these tax cuts permanent without offsets, 
     even as the House Republican budget resolution calls for 
     raising taxes on 26 million working families and students by 
     letting important improvements to the EITC, to the Child Tax 
     Credit, and to education tax credits expire.
       The administration wants to work with Congress to make 
     progress on measures that strengthen America's social sector. 
     However, H.R. 4719 represents the wrong approach. If the 
     President were presented with H.R. 4719, his senior advisors 
     would recommend that he veto the bill.

  So what in the world are we doing here today? What in the world are 
we doing? We are passing another bill that deepens the deficit, that is 
contrary to the rhetoric of the Republicans and is going nowhere in the 
Senate--zero. It is hard to figure this out, Mr. Speaker. What is 
motivating Republicans to be so totally inconsistent and irresponsible?
  I reserve the balance of my time.
  Mr. CAMP. Mr. Speaker, at this time, I yield 3 minutes to the 
gentleman from New York (Mr. Reed), a distinguished member of the Ways 
and Means Committee.
  Mr. REED. Thank you, Mr. Chairman, for yielding.

[[Page H6370]]

  I want to start my comments today by focusing on the merits of this 
proposal and then by offering some comments in response to my good 
friend from Michigan in regards to the budgetary concerns that he 
articulated in his opening remarks.
  Mr. Speaker, this bill is a commonsense bill that is the right thing 
to do for America. It is the right policy because what we are doing 
with the America Gives More Act of 2014 is putting in our tax policy 
provisions on a permanent basis that are going to provide for enhanced 
charitable giving in America. That is the right thing to do. We care 
about Americans, especially fellow American citizens. In times when 
they need it the most, we are going to stand with them. Our tax policy 
under this provision would be made permanent to encourage fellow 
Americans to help Americans. To me, it makes sense. It is a fundamental 
question of fairness, and it is a fundamental question of: Do we care 
about our fellow citizens in their time of need?
  I have one piece of legislation in this underlying bill in particular 
that I wanted to articulate, and I want to thank my colleagues on the 
Ways and Means Committee who are going to speak after me in regards to 
their individual pieces of legislation that make up this America Gives 
More Act of 2014. That provision that I am going to talk about is the 
Fighting Hunger Incentive Act.
  Essentially, all we are doing under the Tax Code is recognizing that 
we are going to treat all businesses, all people the same across 
America when it comes to their excess food inventories--be it in their 
restaurants, expanded to farms--so that our farmers can be in a 
position to give that food that otherwise would go into a landfill to 
the people who need it most: fellow hungry Americans.
  To me, that makes sense, and that is where we have supported this 
legislation. It has come out of the committee, and it has gotten 
bipartisan support. Groups across the country took out an ad in our 
local paper here today, and they support this effort to not have food 
go to a landfill but to go onto the tables, onto the plates of fellow 
Americans who need it most. That is why this legislation is the right 
thing to do.
  Mr. Speaker, I heard my colleague talk about the concern about the 
deficit. I share that concern, but the question that has to be answered 
is: Why have these extenders historically been renewed on a temporary 
basis without an offset? It is because it is the policy of the Tax Code 
that we are trying to make permanent here. Prior Members of Congress--
and the President, himself, when he was in the Senate--supported the 
extension of these extenders without an offset because it was good 
policy. It is the right thing to do, and I urge all of my colleagues to 
join in support of this legislation.
  Mr. LEVIN. Mr. Speaker, I yield myself 30 seconds.
  Mr. Reed, do I care? It is my bill, with Mr. Gerlach, that you have 
taken and put your name on--my bill. To make it permanent without any 
offset, with over $500 billion already done, is the wrong way to do the 
right thing. I care.
  The SPEAKER pro tempore (Mr. Hultgren). Members are reminded to 
direct their remarks to the Chair.
  Mr. LEVIN. Mr. Speaker, I yield 3 minutes to the gentleman from 
California (Mr. Thompson), another member of the committee.
  Mr. THOMPSON of California. I thank the gentleman for yielding.
  Mr. Speaker, the tax provisions that are being considered today 
include the much-needed Conservation Easement Incentive Act, a bill I 
introduced with my friend from Pennsylvania (Mr. Gerlach). As a matter 
of fact, I have worked on this issue ever since I have been here. The 
last time that we introduced the bill, it was Mr. Camp and I who 
carried the bill.
  It is important, and since its first passage in '06, farmers, 
ranchers, hunters, and conservation groups alike have waited a long 
time for the security provided in this measure. It needs to be 
extended, and it needs to be made permanent. Conservation easements 
help protect valuable natural resources and scenic open spaces by 
allowing private landowners to permanently retire the development 
rights on their land. This bill keeps farmers and ranchers on the farms 
and on the ranches.
  This provision is more than just about landowners, however. More than 
70 percent of our wildlife gets food and shelter from our privately 
owned working farms, ranches, and forest lands, but we are losing these 
habitats to development at an alarming rate of about 5,000 acres per 
day. As an outdoors person--a hunter, a fisher--I am well aware of the 
importance of having places to hunt and fish and of the importance of 
that to our communities. I also know that many outdoor recreational 
activities depend on maintaining viable fish and wildlife habitats.
  It is also important for clean habitats. Our urban areas benefit from 
this--watersheds, for instance, right outside of New York. If it 
weren't for this type of measure, we wouldn't have clean watersheds. 
New York City and the surrounding areas wouldn't have water. This 
incentive helps maintain healthy wildlife populations, hunter access, 
and healthy communities. It is not just land trust and government 
agencies that depend upon this. All types of charitable groups--Ducks 
Unlimited, Mule Deer Foundation, Pheasants Forever--depend on this type 
of legislation.
  As much as I support this measure--as I said, it is my bill--as much 
as it is important to the country, the fact remains that it is not paid 
for. This is an incredibly popular bill. There has never been a time 
that we have introduced it when it hasn't had over 200 coauthors. As we 
know, during these divisive political times, it is hard to get 200 of 
us on this floor to agree on what time it is. This bill has over 225 
coauthors this year, but, again, it is not paid for. The fact of the 
matter is that this, in combination with the other fiscally 
irresponsible measures that the committee has marked up, realizes an 
$825 billion shortage. It is not paid for.
  I support the measure, but I don't support it in the fashion that it 
has been drafted. We need to pay for it, and we need to pass it. We 
need to do it right.
  Mr. CAMP. Mr. Speaker, at this time, I yield 3 minutes to the 
gentleman from Pennsylvania (Mr. Gerlach), a distinguished member of 
the Ways and Means Committee.
  Mr. GERLACH. I thank the chairman for his recognition and for his 
strong leadership on this important legislation.
  Mr. Speaker, I rise today to urge my colleagues to support this 
legislation and specifically to highlight section 4 of the bill, which 
would make permanent the hugely successful conservation easement tax 
incentive.
  When the time comes for families across our great country to decide 
the future of land that has been farmed for generations or is blessed 
with abundant natural resources, the choices should not be limited to 
simply selling that land or struggling to pay bigger tax bills to hold 
onto what are likely their most valuable family assets. The extremely 
difficult decisions families make about their farms and their property 
ultimately affect not only their lives but also the quality of life for 
their neighbors and the character of their communities. Conservation 
easements provide property owners with another choice when looking for 
an alternative to selling their land.
  Before expiring at the end of 2013, modest-income property owners, 
family farmers, and other landowners utilized this Tax Code incentive 
to voluntarily protect millions of acres of land across the country. I 
have been fortunate to meet many of the families in my district who 
have been able to preserve their property thanks to the conservation 
easement deduction.
  They are folks like Don Hawthorne, who in 2006 donated a conservation 
easement on 28 acres of his land to the Montgomery County Lands Trust 
in order to preserve an active Christmas tree farm, a fruit orchard, 
and a blueberry patch prized by the local community.

                              {time}  1115

  He expressed his support for making permanent the Federal 
Conservation Easement Tax Incentive this way:

       Knowing that farming will likely continue on this land long 
     after I am gone gives me peace of mind. It really would be 
     wonderful if the Federal tax incentive would be made 
     permanent so other farmers who choose to preserve their land 
     can benefit.

  The Great Marsh area of Chester County has been part of Jim Moore's

[[Page H6371]]

family for many generations. It is the most biologically diverse 
wetland in southeastern Pennsylvania and home to 155 species of birds, 
200 species of flowering plants, and perhaps, most significantly, the 
headwaters for Marsh Creek, which is the primary source of drinking 
water for Wilmington, Delaware.
  Mr. Moore explained why conservation easements are important:

       Open space is really about the next generation. We 
     preserved this land because we love it and want to share it . 
     . . and the tax benefits from easement donations make it more 
     feasible to do that.

  This legislation before us includes language identical to a bill that 
I have been working on with my colleague, Mr. Thompson of California, 
to pass for a few sessions now.
  Last session, our bill had over 300 cosponsors, and now has over 200 
cosponsors here in the House this session, and for anybody to see that 
kind of consensus here in Washington, D.C., is noteworthy indeed.
  I believe the conservation easement incentive enjoys broad bipartisan 
support in Washington because it works in our communities. Therefore, 
that is why I am urging our colleagues to support this important 
legislation today to provide property owners with the freedom, the 
opportunity, and the certainty they deserve when making critical 
choices about the future of their land.
  I thank the chairman for yielding.
  Mr. LEVIN. Mr. Speaker, I yield 5 minutes to the gentleman from Texas 
(Mr. Doggett), another distinguished member of our committee.
  Mr. DOGGETT. Mr. Speaker, I rise in opposition to approving this 
permanent Republican tax break for Twinkies. That is exactly what this 
bill does. I think we should encourage charity, but also fiscal 
responsibility and accountability. This bill fails on both the latter 
two points.
  A while back, there was a Texas official who often derided the war on 
poverty and Social Services in general by declaring: America is the 
only country in the world where most of the poor people are fat.
  Well, in more recent years, we have come to understand that the 
challenges of obesity and poverty are different faces of the same 
problem, that diabetes and hunger sometimes go hand in hand. 
Disadvantaged neighbors, who too often lack enough to eat, too often 
make up for it with high, sugary, fatty foods that provide temporary 
relief from hunger, while making them more prone to disease.
  According to the American Heart Association, 1 in 3 American children 
are obese or overweight. That is nearly triple the rate of 50 years 
ago, and 1 in 3 children will contract what was once called adult-onset 
type 2 diabetes.
  Now, we can address these challenges through direct government 
expenditures like WIC, the Women, Infant and Children nutrition 
program, and we can address the challenges with tax expenditures like 
the one that is proposed here today.
  I happen to believe that we need both of them, that we should be 
encouraging food banks and the businesses that donate to them--who do 
some excellent, some valuable work, we ought to encourage them to 
expand the work that they do. But when we tell a taxpayer that they 
don't have to pay the same taxes as their competitor if they donate for 
a good cause, we ought to be sure that that cause is good.
  Just as we scrutinize the WIC program and other food security 
programs to ensure no misuse, no ineligibility--we want to see that 
every one of those dollars spent is spent efficiently--we need to do 
some of the same with reference to tax expenditures like that is 
proposed for permanent extension here.
  We need accountability, and you lose that when this and the other 
provisions are extended forever and never carefully evaluated.
  Now, the expenditure that is provided here for food donations is one 
that the law says is available for any food that is ``apparently 
wholesome food.'' The only problem is that apparently wholesome food 
includes much food that is not actually wholesome.
  For example, some potato chips that have long since had their 
expiration date, they qualify. A can that fell off and was run over by 
the forklift and is very damaged, it qualifies.
  Most particularly, if you have candy at Halloween and you overstocked 
and you have a significant amount of candy left--or for the Easter 
Bunny or at Christmas--the shelves at some food pantries overflow with 
these products.
  Why is that? Because the business that donates the Twinkies or the 
stale potato chips is entitled to deduct not the cost of what they cost 
that business, but twice the cost of what it cost that business, and 
this bill makes that permanent.
  Why should we at a time of great fiscal concern be paying twice the 
cost of stale potato chips and Twinkies and sugary nonwholesome and 
nonnutritious foods--why should we be paying for that?
  It is a tax break that goes too far, that requires more careful 
evaluation. Indeed, one 2011 NPR report that was entitled 
``Overburdened Food Banks Can't Say No to Junk'' because some of the 
same retailers that they rely on and count on for wholesome food dump 
the Halloween candy, dump the Easter eggs there, and they are available 
and treated just the way that wholesome food is treated.
  I say, Mr. Speaker, let's encourage donating the good stuff, but 
let's not pay for the junk. We have the power to correct that problem 
by, instead of having a flawed permanent bill, having one that is 
available for evaluation on a more regular basis, just as we do with 
reference to these other provisions.
  The cost of this bill is part of the overall cost and strategy to 
wreck our budget and reduce hunger programs in this country.
  The SPEAKER pro tempore. The time of the gentleman has expired.
  Mr. LEVIN. I yield the gentleman an additional 30 seconds.
  Mr. DOGGETT. The same Republicans that are advancing this include a 
group that have characterized as welfare Pell grants, school breakfast 
programs, senior nursing care programs. They want to lump all that as 
welfare, and they say we just can't afford that.
  I don't believe that we can't afford to target public resources where 
they are needed, whether they are tax expenditures or direct 
expenditures, but we don't need a permanent tax break for Twinkies and 
stale potato chips.
  Let's take the fiscally responsible, accountable approach, not the 
irresponsible approach that is being advanced today, and reject this 
bill.
  Mr. CAMP. Mr. Speaker, I yield 3 minutes to the gentleman from 
Illinois (Mr. Schock), a distinguished member of the Ways and Means 
Committee.
  Mr. SCHOCK. Mr. Speaker, I thank the chairman of our committee for 
introducing this important piece of legislation that is being supported 
by the American Red Cross, the American Heart Association, the 
Salvation Army, United Way Worldwide. All want to see the IRA 
charitable rollover which is contained in this bill made permanent.
  The IRA charitable contribution incentive was established as a 
temporary provision of the Pension Protection Act of 2006, but the past 
8 years, we have extended provision with strong bipartisan support.
  Why? Because Republicans and Democrats have known that our Nation's 
charities comprise the most effective army of mercy and often are on 
the front lines of meeting the needs of our friends and neighbors when 
disaster strikes.
  The war against poverty, homelessness, illness, and illiteracy is 
fought by our churches, private foundations, and the public charities 
in communities throughout the United States and around the world.
  I have been working closely with one such organization, the Global 
Poverty Project, with my good friend, Hugh Evans, who has implemented a 
vision to eradicate extreme poverty, increase economic opportunity for 
women and children, and bring the developing world clean water, modern 
sanitation, and the health care they need.
  It is organizations like this and the many public charities in my 
district--like the Boys and Girls Club of Bloomington-Normal, Peoria's 
Hult Center for Healthy Living, and the Community Foundation of Central 
Illinois--all of which stand to benefit from making this provision 
permanent.
  In the first 2 years Congress made the option available, more than 
$140 million was donated to public charities in the United States. 
Since that time, hundreds of millions more have been committed.

[[Page H6372]]

  In Illinois, one single charity, the Jewish Federation of Chicago, 
has raised more than $11 million just from 1,000 IRA contributions 
since 2006.
  Every dollar that is voluntarily contributed on charitable work means 
one less dollar that U.S. taxpayers are forced to spend to meet the 
same basic human needs here in our communities.
  Last year, charitable giving in the United States grew by 4.9 
percent, topping $316 billion. Globally, the United States gives more 
to charitable causes than any other countries, according to the World 
Giving Index of 2013.
  This provision helps accomplish that, and that is why it should be 
made permanent. I urge a ``yes'' vote.
  Mr. LEVIN. Mr. Speaker, I yield 3 minutes to the gentleman from 
Oregon (Mr. Blumenauer), another distinguished member of our committee.
  Mr. BLUMENAUER. Mr. Speaker, this is sort of an Alice in Wonderland 
experience here. We deal on an ongoing basis with provisions in the Tax 
Code. We have routinely extended some, as has been referenced; but what 
we have attempted to do historically is work together to be able to 
weigh, to balance--in many cases, pay for--for a duration that is not 
going to have the fiscal discipline evaporate.
  We need to be able to manage these provisions because they actually 
cost the Treasury money, and some are more valuable than others. There 
are tradeoffs.
  My friend, the chairman, worked for years producing a deficit-neutral 
tax reform, which had much to commend it, and I commend him for his 
hard work. All of these elements were addressed in his tax reform, but 
they were dealt with differently. Not all were extended permanently. In 
some cases, they were modified, some were repealed, some were made 
permanent--as part of a deliberative process to evaluate the impact and 
to not break the bank.
  He did it right. I appreciate it. I am sorry that it has not been 
introduced, and it was dismissed by the Speaker. I think that was a 
mistake.
  Today, we are continuing an effort to abandon any semblance that this 
Congress is going to work on major accomplishments before we adjourn.
  This week, we passed legislation that, if it were enacted, would kick 
into the next Congress our transportation bill, handing off that 
responsibility at least to the next Congress, probably the Congress 
after that.
  We have found that they are giving up on deficit reduction, with 
budget-busting proposals roaring through here with no semblance of 
honoring their own budget rules under their budget resolution.
  They have given up on tax reform because we are not going to be able 
to have meaningful tax reform if we are just willy-nilly going to rush 
all these provisions through, an avalanche of spending.
  It takes away the tools that are necessary to make the changes we all 
know are necessary with the Tax Code and for what my friend, the 
chairman, worked on so hard.
  Last, but not least, they have given up on the previous tradition of 
bipartisan cooperation. Republicans have forced responsible Members to 
oppose what they passionately support. Well, luckily, this bill will 
not be enacted. We will be able to work with the Senate.
  The SPEAKER pro tempore. The time of the gentleman has expired.
  Mr. LEVIN. I yield the gentleman an additional minute.
  Mr. BLUMENAUER. This bill is not going to be enacted into law, and we 
will be able to pick up where it left off and, frankly, where Mr. Camp 
left off, as we work with our friends in the other body.
  My friend and fellow Oregonian, Senator Wyden, the Chair, has already 
advanced some proposals we will be able to work with. It is a little 
more evenhanded, and that is how ultimately we are going to go, but I 
am sorry for what this represents in terms of this Congress giving up.
  I think we can do better. I hope people will vote against this, and 
we will commit to move forward on the things that we are all committed 
to in a way that is fiscally responsible, is bipartisan and thoughtful, 
working with the interest groups that deserve us to work together to 
get the outcomes we all want for them.

                              {time}  1130

  Mr. CAMP. Mr. Speaker, at this time, I yield 3 minutes to the 
gentleman from Minnesota (Mr. Paulsen), a distinguished member of the 
Ways and Means Committee.
  Mr. PAULSEN. I thank the chairman for yielding.
  Mr. Speaker, I want to speak in support of the legislation, H.R. 
4719, the America Gives More Act. This is important legislation that is 
actually going to increase charitable giving for the benefit of 
individuals in need across the country while also assisting those vital 
charities and foundations that serve them in all of our Nation's 
communities.
  These are bipartisan proposals, Mr. Speaker, and the bill will make 
many of these provisions permanent. It will improve a variety of tax 
rules governing charitable donations and charitable organizations, 
encouraging America's taxpayers to give even more generously and 
enabling charities to serve those in need even more effectively.
  I would also like to address a provision specifically, Mr. Speaker, 
that I authored that reduces and simplifies the provision, the excise 
tax on private foundation investment income.
  Now, private foundations make a world of difference in our 
communities. I look at Minnesota, my home State. We have 1,400 
different foundations. In 2011, about $1 billion is what they annually 
would donate to those in need. Nationwide, we have got 81,000 
foundations that donated almost $50 billion in 2011.
  These are impressive numbers, impressive figures, but as impressive 
as those figures and statistics are, the reality is they could easily 
be higher. Unfortunately, the Tax Code is actually discouraging large 
and increasingly larger donations given by private foundations.
  Today these institutions, these foundations face a very complicated 
two-tiered system of taxation, and there are actually perverse 
incentives built into the Tax Code for a foundation not to make a 
donation, not to give a contribution in times when those needs might be 
greatest, such as after a natural disaster.
  This legislation eliminates that disincentive so we can make large 
donations in times of need and replaces the two-tiered system with a 
simple, flat 1 percent excise tax on all foundation investment income.
  It also simplifies the tax planning process. Especially for smaller 
foundations, this is important so that they can spend their valuable 
resources not on expensive accounts, not on expensive or high-priced 
lawyers but, instead, providing grants to grantees. We need to ensure 
that charitable decisions are based on the needs of our communities, 
not based on the Tax Code.
  This legislation is strongly supported by the Council on Foundations.
  The bottom line here, Mr. Speaker and Members, is that every dollar 
that these organizations are either paying in taxes or they are giving 
to accountants or attorneys is one less dollar going to those in need. 
This bill makes compliance easier and ensures that more resources are 
available.
  Mr. Speaker, I commend the chairman for his leadership. I urge my 
colleagues to join me in supporting this legislation.
  Mr. LEVIN. I yield 3 minutes to the gentleman from Illinois (Mr. 
Danny K. Davis), a distinguished member of our committee.
  Mr. DANNY K. DAVIS of Illinois. Mr. Speaker, I thank the ranking 
member for yielding.
  I cannot support $825 billion in unpaid for, permanent, and piecemeal 
tax cuts while other critical investments that help our most vulnerable 
citizens, like the long-term unemployed and working poor, go unmet.
  I strongly support extending the IRA charitable rollover, tax 
incentives for property owners who protect natural resources through 
conservation easements, tax incentives for charitable contributions of 
food inventory, and improving the private foundation excise tax to 
allow a better response to communities during economic troubles and 
natural disasters, a bill which I introduced.
  However, I oppose adding almost $1 trillion to the deficit that will 
imperil our economic recovery and the well-being of our citizens. I 
oppose leaving

[[Page H6373]]

behind other critical tax provisions that help the working poor, 
strengthen economically distressed communities, promote affordable 
housing, help cover transportation costs, incentivize businesses to 
hire hard-to-employ workers, and assist teachers with classroom 
expenses.
  Many of these bills provide examples of smart Federal investment. For 
example, in the first 2 years the IRA charitable rollover was 
available, more than $140 million was donated to support charities, 
with the median gift just under $4,500.
  I strongly support giving food to the hungry and helping the needy. 
However, I cannot vote in favor of this package of bills because of 
their fiscal impact and the lack of fiscal responsibility to balanced 
policy.
  Mr. CAMP. Mr. Speaker, I yield 3 minutes to the gentleman from 
Pennsylvania (Mr. Kelly), a distinguished member of the Ways and Means 
Committee.
  Mr. KELLY of Pennsylvania. Mr. Speaker, first, let me thank the 
gentleman from Michigan, Chairman Camp, for bringing this important set 
of charitable bills, the America Gives More Act, H.R. 4719, to the 
floor for a vote.
  H.R. 3134, the Charitable Giving Extension Act, is a bill I 
introduced that would make a small change in the Tax Code but make a 
huge change in the lives of every American. This legislation would 
extend the yearly deadline for making charitable giving deductions from 
December 31 to April 15 of the following year so that all Americans can 
have an extra 3\1/2\ months to give to charity and include those 
donations in that year's tax returns. No longer would Americans be 
forced to complete their charitable giving by New Year's Eve.
  Let me tell you, this is something that goes far deeper than that, 
and the gentleman from Illinois (Mr. Schock) referenced it. According 
to the World Giving Index, America is the most bighearted nation in the 
world--in the world. All this is is an affirmation of who we are as 
Americans. Believe me, my friends, this charitable virtue that we have 
is not a Republican issue or a Democratic issue. This is who we 
basically are as Americans.

  We look at what happens. I want to you think about any time there is 
any kind of a crisis or tragedy in the world. Who is the first 
responder? America, always America. It is just who we are. It is the 
very fabric of this Nation and what has been given to us.
  We have been so blessed by God. And then the question becomes: Well, 
I would like to give a little bit more, but I didn't know by the end of 
the year that I was going to have that little bit extra to work with.
  I am talking about guys and gals who get up every morning, the alarm 
goes off, they throw their feet out over the bed, and they want to do 
it for one reason: to put a roof over their family, food on their 
table, clothes on their backs, and prepare for their future.
  Then they say at the end of that day: I have a little bit left over. 
I want to be able to give that to a charitable organization.
  Is there anyplace else in the world where we see that happen, and 
happen on a regular basis, day in and day out?
  Now this is not just thumping, ``I am proud of America.'' This is a 
humble pride that says, I thank our Lord and God for putting us in the 
position where we can actually share that which we have.
  ``From everyone who has been given much, much will be required.'' I 
understand that, but please don't turn this into a political argument 
when it comes to good policy. You know in the depths of your hearts 
where the American people are. You know what they have done year after 
year, in good times and in bad times. And we turn this into political 
theater when we talk about policy that is good, not just for every 
single American, but for every person they help.
  Now, please, on the floor that sometimes seems so divided and wants 
to pick sides on who is doing the best job, I came here for one reason, 
and that was to serve the people from Pennsylvania's Third District who 
sent me here--both Republicans and Democrats, some that vote and some 
that don't vote--and to serve the needs of the American people.
  Have we gone so far from those goals that we decide to make 
everything political? It is not just enough to agree with every single 
thing that comes forward, but then we use the hypocrisy, ``But wait a 
minute. This is not paid for,'' and the idea to pay for it is taxing 
people more.
  The SPEAKER pro tempore. The time of the gentleman has expired.
  Mr. CAMP. I yield the gentleman an additional 30 seconds.
  Mr. KELLY of Pennsylvania. I would hate to be in the position where I 
tell every American: You know what? We know how to spend the money 
better than you. We will make the decisions of how it gets doled out. 
In your heart of hearts, when you want to give to a charitable 
organization, forget it. We will make that decision. Send the money to 
Washington, because we have done such a wonderful job with it.
  No, my friends, that is not America. That is not who we are. That is 
not who we will ever be. That is not the fabric of this great Nation.
  So I ask you to look past your political ambitions and beating each 
other up, and look at what is good policy for every single American. I 
urge the passage of this bill.
  Mr. LEVIN. Mr. Speaker, could you tell us how much time remains on 
each side, please.
  The SPEAKER pro tempore. The gentleman from Michigan (Mr. Levin) has 
7\1/2\ minutes remaining. The gentleman from Michigan (Mr. Camp) has 
9\1/2\ minutes remaining.
  Mr. LEVIN. I yield 3 minutes to the gentleman from Wisconsin (Mr. 
Kind), a member of our committee.
  Mr. KIND. Mr. Speaker, I thank my friend for yielding me this time.
  Mr. Speaker, here we are again. Over the last few weeks, the Ways and 
Means Committee has been bringing bill after bill to the House floor to 
make permanent changes to the Tax Code, but in a lot of the policy 
behind it, there is very little dispute and debate. It is the fact that 
they are bringing these bills to the floor without any pay-fors, 
without any offsets, and instead they are leaving this legacy of debt 
for future generations to have to contend with, or they increase our 
borrowing costs with China at a time when most of the discussion about 
this place has been about fiscal responsibility. It certainly must be 
an election year, because any limit to fiscal responsibility is out the 
door.
  Here again today, we have got five bills that would make five 
permanent changes to the Tax Code, none of which is offset. One would 
extend the charitable deduction for firms that donate food from their 
inventories.
  One would permanently extend the charitable deduction for donations 
of qualified conservation easements, a bill I have been particularly 
working hard to find a permanent fix in the Tax Code, having seen the 
good work that our land trusts in the Mississippi Valley Conservancy 
back home have been doing with those tax incentives in the Code.
  Another bill would extend the tax-free exclusion from income of 
charitable contributions from the individual retirement accounts, the 
so-called IRA rollover charitable contribution, something that the 
chairman of the committee himself actually eliminated in his 
comprehensive tax reform discussion draft that was introduced earlier 
this year.
  The Joint Committee on Taxation says you add all these five bills up, 
it is at a cost of over $16 billion. And again, not a nickel in it. 
There is no offset to pay for any of this.
  At a time when long-term unemployment benefits have expired in the 
early part of this year, the cost of this bill here today alone would 
cover 35 times the cost of those emergency unemployment benefits for 
the duration of this year--35 times.
  We are doing nothing to permanently change the so-called SGR, or the 
doc fix. We have sequestration hanging over our heads that is about to 
do more damage to our military and to the Federal budget, and no work 
is being done on that front.
  Last week, we passed legislation, scratching and clawing, trying to 
find a little over $10 billion in offsets for a temporary extension of 
the infrastructure investment we have to be making in this country to 
keep the highway trust fund funded, and yet here we are with another 
five bills that will cost us $16 billion. Apparently, some in this

[[Page H6374]]

place don't even blink about spending that type of money. That is where 
we have got a problem--philosophically, I am afraid--as far as our 
approach to this.
  There are better ways of doing this. I think one of the ways that 
could help jump-start this economy is working hard, making tough 
decisions, and moving forward on comprehensive tax reform to make our 
Code more competitive globally. And now we have got an emergency 
situation of more companies here in the United States trying to find 
some small entity overseas where they are foreign shopping for a low-
tax jurisdiction to avoid taxation here in the United States, and this 
place is doing nothing about that.
  The SPEAKER pro tempore. The time of the gentleman has expired.
  Mr. LEVIN. I yield the gentleman an additional 1 minute.
  Mr. KIND. I would submit that between these five bills, the nine 
bills that have already come out of committee at a total cost of close 
to $900 billion, if we move forward down that track, there is no way, 
no ability for us to come back and address comprehensive tax reform in 
a fiscally responsible manner.
  I, again, commend the chairman of the Ways and Means Committee, Mr. 
Camp, for the courage he has demonstrated by offering that discussion 
draft, but in doing so, he had to make some tough decisions on what 
expenditures, what loopholes we would have to go without in order to 
pay for a lowering of rates.
  If we give the store away today and with the previous bills that were 
passed and what might be coming up tomorrow, there will be no ability 
for us to be able to seriously work on the comprehensive tax reform 
that our country desperately needs in order to put us in a more 
competitive position in this 21st century global economy.
  I encourage my colleagues to vote ``no.''
  Mr. CAMP. At this time, I yield 2 minutes to the distinguished 
gentleman from Alaska (Mr. Young).
  (Mr. YOUNG of Alaska asked and was given permission to revise and 
extend his remarks.)
  Mr. YOUNG of Alaska. Mr. Speaker, I want to thank the gentleman from 
Michigan, Chairman Camp, for his work on this important legislation.
  H.R. 4719, the America Gives More Act of 2014, is a package of 
bipartisan bills to improve or make permanent several tax rules 
governing charitable donations. Especially, I would like to speak to a 
provision in the bill concerning Alaska Native Corporations.
  Alaska Native Corporations generally pay Federal corporate tax at the 
highest marginal rate but are not able to take advantage of many of the 
corporate tax credits like the other corporations.

                              {time}  1145

  Under the current Tax Code, the Federal Government provides favorable 
tax treatment for conservation easements donated by certain 
corporations owned by farmers and ranchers. Considering that in Alaska, 
Native corporation lands have high conservation value and lack access 
to many other corporate tax credits, it makes sense to extend these 
favorable tax benefits to Alaska Native corporations.
  I must make it clear this provision does not mandate the creation of 
conservation easement, but allows Alaska Native landholders to 
determine themselves which lands will be best suited. I strongly 
support this provision and underlying bill.
  Mr. Speaker, it is always interesting. We talk about our good 
chairman's proposal for tax reform. If I remember correctly, that side 
of the aisle criticized that tax reform badly, and did not do it when 
they were in the majority. They passed ObamaCare, they passed cap-and-
trade, they passed the stimulus package, and they passed Dodd-Frank. 
They didn't address this issue of being fiscally responsible. That 
amazes me.
  Now I hear from that side ``be fiscally responsible.'' Well, what we 
are trying to do here is give an extension for those who want to give 
instead of going through this Congress. Let's let the private 
individual be the one that is able to help his neighbor, not through a 
bureaucracy. I mean, it is amazing to me how this changes, how somebody 
on that side can say, well, we need reform, we need reform, and it was 
criticized by that side of the aisle.
  I want to compliment the chair again for his hard work, and 
especially my provision. Thank you, Mr. Chairman.
  Mr. LEVIN. Mr. Speaker, I yield myself 45 seconds.
  Mr. Speaker, I just wonder where the gentleman from Alaska was. I 
mean PAYGO existed under Democrats. We tried to pay for things, and we 
did not dismiss out of hand the tax proposal.
  The ones who are throwing it to the winds are Republicans. It is the 
Republicans. You are throwing fiscal responsibility to the winds. You 
are throwing any kind of prioritization to the winds. You are coming 
here and just saying, do anything and pay nothing.
  Mr. Speaker, how much time is there now on both sides, please?
  The SPEAKER pro tempore. The gentleman from Michigan (Mr. Levin) has 
2 minutes remaining. The other gentleman from Michigan (Mr. Camp) has 
7\1/2\ minutes remaining.
  Mr. LEVIN. Mr. Speaker, I reserve the balance of my time.
  The SPEAKER pro tempore. Members are reminded again to direct their 
remarks to the Chair.
  Mr. CAMP. Mr. Speaker, at this time, I yield 2 minutes to the 
distinguished gentleman from Montana (Mr. Daines).
  Mr. DAINES. Mr. Speaker, I rise in strong support of the America 
Gives More Act because it encourages charitable giving. This bill 
includes the Conservation Easement Incentive Act, which is very 
important to the people of Montana.
  Rising property values and estate taxes make passing down working 
lands to future generations very, very difficult. In fact, in 2010, the 
Leep family, a family that has farmed in the Gallatin Valley, my home 
county, since 1926, faced the challenge of transferring a family farm 
to the next generation. Because of this incentive, the Leeps were able 
to donate land to the Gallatin Valley Land Trust, an organization that 
works on conserving working lands and other areas valued for wildlife 
habitat and for outdoor recreation, and kept the land in production and 
in the family's ownership.
  The America Gives More Act makes this provision permanent and gives 
landowners the assurances they need to make long-term estate planning 
decisions. It is a commonsense, smart tax policy that makes a real 
difference in the lives of Montanans.
  Mr. Speaker, I urge support for this measure.
  Mr. LEVIN. Mr. Speaker, I reserve the balance of my time.
  Mr. CAMP. At this time, I yield 2 minutes to the distinguished 
gentleman from Pennsylvania (Mr. Fitzpatrick).
  Mr. FITZPATRICK. Mr. Speaker, I thank the chairman, Mr. Camp, for his 
leadership on this issue. And I also want to thank and recognize 
Representative Gerlach of Pennsylvania. Over several terms here during 
his time in the United States Congress, he has been a constant advocate 
for so many important issues, including the conservation easement tax 
program which has helped a lot of people. And while this is another 
extension, what we really need is that it be made permanent in tax law.
  Even with the temporary extension, so much good has been done. I 
remember coming here in 1999, while serving as a local elected 
official, a Bucks County commissioner. I was asked to testify before 
the United States Senate on this topic on the Federal Government 
helping to preserve land throughout our great Nation. And in those 15 
years since, in my community of Bucks County, we have preserved over 
10,000 acres of farmland, parkland, and critical natural areas.
  It is important for so many different reasons, not just for good land 
use, planning, and quality of life, but also creating food security for 
our Nation. It reduces the cost of providing local government services.
  So much good has come of the conservation easement program and this 
incentive act, which is part of the greater America Gives More Act we 
are debating today. It is not only good tax policy, but it is good 
environmental policy. These are issues that can bring us together as 
Democrats and Republicans in this House.
  So by permanently removing the uncertainty for those communities who 
would set aside land for conservation easements, we are going to help 
ensure that we can pass on open spaces and

[[Page H6375]]

wild places to future generations of Americans yet to be born.
  So, Mr. Speaker, it is my hope that this legislation will pass the 
House today, it will proceed swiftly through the United States Senate, 
and we can come together around an American ethic of preserving and 
conserving our open spaces and get this bill to the President's desk.
  Mr. LEVIN. Mr. Speaker, I reserve the balance of my time.
  Mr. CAMP. Mr. Speaker, at this time, I yield 2 minutes to the 
distinguished gentlewoman from Wyoming (Mrs. Lummis).
  Mrs. LUMMIS. Mr. Speaker, I rise to support the Conservation Easement 
Incentive Act as well. Conservation easements are a cost-effective way 
of protecting valuable open space and farm and ranch land in the West, 
including in my home State of Wyoming.
  Mr. Speaker, easement conservation is an alternative to government 
landownership and allows our local land stewards to continue the best 
management practices on private land.
  The expiration of enhanced tax incentives for landowners discourages 
modest-income and working ranchers and farmers from participating in a 
program to permanently protect their land resources and their way of 
life. While these enhanced tax deductions have been extended multiple 
times, their on-again, off-again eligibility makes business and tax 
planning difficult for donors, especially since they are often delayed 
by the Federal Government's timeline.
  Mr. Speaker, conservation easements leverage ranchers' and farmers' 
love of their land and allows them to maintain operations that are 
beneficial not only for agriculture, but for habitat, recreation, and 
our landscapes.
  Mr. Speaker, I urge support of this bill. I thank the gentleman from 
Michigan, the Ways and Means Committee chairman, for this time.
  Mr. CAMP. Mr. Speaker, how much time is remaining?
  The SPEAKER pro tempore. The gentleman from Michigan (Mr. Camp) has 3 
minutes remaining. The other gentleman from Michigan (Mr. Levin) has 2 
minutes remaining.
  Mr. CAMP. At this time, I yield 2 minutes to the gentleman from 
Illinois (Mr. Roskam), the distinguished member of the Ways and Means 
Committee.
  Mr. ROSKAM. Mr. Chairman, thank you for yielding.
  Mr. Speaker, I am really pleased to rise today for this whole package 
but in particular H.R. 2807, which permanently extends conservation 
easement tax incentives. This worthy provision incentivizes property 
donations to groups who maintain the property for conservation 
purposes, encouraging good stewardship of our environment.
  Mr. Speaker, the area in Illinois that you and I represent, suburban 
Chicago and areas outlying, are incredibly significant. There are 
beautiful places in the five counties that I represent and the many 
counties that you represent, Mr. Speaker, and this is an opportunity 
for the Tax Code to work in favor of land preservation and open space 
and to do it in a way that is thoughtful, to do it in a way that is 
inclusive, and to do it in a way that ultimately saves and preserves 
these precious natural resources and uses them not just for our 
generation but for the generations to come.
  I want to thank the chairman for his leadership on this issue, and I 
urge its passage.
  Mr. LEVIN. Mr. Speaker, this is a severe case of losing the forest 
for the trees. This is not about the benefits of charity. This is not 
about the benefits of foundations. It is not about the benefit of 
conservation easements. This is a dramatic challenge to Republicans in 
terms of fiscal responsibility and fiscal priorities.
  They passed a budget that cuts severely into needed programs, and 
then they come here and say, let's pass provisions that would add up to 
close to $1 trillion and not pay one dime.
  I don't think anything can be more fiscally irresponsible and hurt 
the priorities of this country. Maybe they do this because they know it 
is a dead end in the Senate. So they think somehow they can use this to 
their political advantage. But it is reckless, and it is to the harm of 
the Nation, and I think the process is on a bipartisan basis of this 
institution.
  I urge everybody to vote ``no''. There is so much a better path than 
this reckless one.
  Mr. Speaker, I yield back the balance of my time.
  Mr. CAMP. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, the provisions we are talking about today, the policies, 
whether it is donations to food inventory or IRA contributions, excess 
dollars from an IRA, or whether it is a conservation easement, these 
are all items that have been extended unpaid for, if you will, time and 
time again.
  We have heard a lot about the cost from the other side. But if 
charities, religious groups, foundations, food banks, if we can make 
these permanent--because, right now, these three are expired. They 
can't be used. But if we can make these permanent, we will see an 
increase in charitable giving--850 organizations have written us and 
said that would happen, all of them who serve the poor, who serve the 
needy, who serve Americans in trouble.
  Also, it doesn't go through the government. What these charities do, 
what these religious groups do, and what these foundations do is beyond 
the power of government to give. Let's make these permanent. Let's 
extends these provisions. Let's increase charitable giving in the 
United States, and let's help people help themselves.
  I urge a ``yes'' vote on the legislation, and I yield back the 
balance of my time.
  Mr. HOLT. Mr. Speaker, I rise today in reluctant opposition to H.R. 
4719, the Fighting Hunger Incentive Act of 2014.
  The legislation before us today is another in a long line of picking 
and choosing which tax extenders to make permanent. Instead of looking 
at all of the tax extenders comprehensively we are again picking the 
extenders that many Members may find easy to approve, and making them 
permanent. I find it ironic that Representative Camp has continued to 
bring permanent extenders to the floor, some of which he chose not to 
extend at all when he released his plan for comprehensive tax reform 
earlier this year.
  But that aside, what is truly at issue here is again the 
unwillingness to find a way to pay for these tax expenditures. This 
package of five bills would increase the deficit by $16.2 billion over 
10 years. With the passage of this package today the House will have 
approved $534.4 billion in tax breaks over ten years. This is more than 
the entire non-defense discretionary budget for all of this year. 
Republicans say that we do not have enough money to pay for an 
extension of unemployment insurance or to feed the most vulnerable in 
our society, yet here we are spending money they have said over and 
over that we do not have.
  I support some of the individual extensions in this bill such as the 
Conservation Easement Incentive Act which allows for family farmers, 
ranchers and forest land owners to receive a tax break for setting 
aside areas of their land for conservation purposes, which is a noble 
and well intentioned goal.
  However, I cannot support this legislation without considering the 
cost. We cannot continue to blindly pass permanent tax breaks, even if 
the outcome of such breaks would benefit charitable organizations.
  I have seen firsthand what happens when we take that approach. We did 
that under President Bush and went from budget surpluses to budget 
deficits. Deficits that have pushed Congress to reduce investment in 
our country in recent years.
  I look forward to Congress addressing the tax extenders that require 
action by the end of the year in a serious way, not the way in which 
they have been brought before us thus far.
  The SPEAKER pro tempore. All time for debate has expired.
  Pursuant to House Resolution 670, the previous question is ordered on 
the bill, as amended.
  The question is on the engrossment and third reading of the bill.
  The bill was ordered to be engrossed and read a third time, and was 
read the third time.


                           Motion to Recommit

  Mr. VAN HOLLEN. Mr. Speaker, I have a motion to recommit at the desk.
  The SPEAKER pro tempore. Is the gentleman opposed to the bill?
  Mr. VAN HOLLEN. I am opposed in its current form.
  The SPEAKER pro tempore. The Clerk will report the motion to 
recommit.
  The Clerk read as follows:

       Mr. Van Hollen moves to recommit the bill H.R. 4719 to the 
     Committee on Ways and Means with instructions to report the 
     same back to the House forthwith with the following 
     amendment:
       Page 1, strike lines 7 through 9 and insert the following:

[[Page H6376]]

       (a) Two-year Extension.--Section 170(e)(3)(C)(iv) of the 
     Internal Revenue Code of 1986 is amended by striking 
     ``December 31, 2013'' and inserting ``December 31, 2015''.
       Page 1, starting at line 12, strike ``by redesignating 
     clause (iii) as clause (iv)'' and insert ``by redesignating 
     clauses (iii) and (iv) as clauses (iv) and (v), 
     respectively''.
       Page 3, line 16, strike ``(v)'' and insert ``(vi)''.
       Page 4, line 7, strike ``(vi)'' and insert ``(vii)''.
       Page 5, strike lines 15 through 21 and insert the 
     following:

     SEC. 3. EXTENSION OF RULE ALLOWING CERTAIN TAX-FREE 
                   DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT 
                   ACCOUNTS FOR CHARITABLE PURPOSES.

       (a) In General.--Section 408(d)(8)(F) of the Internal 
     Revenue Code of 1986 is amended by striking ``December 31, 
     2013'' and inserting ``December 31, 2015''.
       Page 6, strike lines 1 through 10 and insert the following:

     SEC. 4. SPECIAL RULE FOR QUALIFIED CONSERVATION CONTRIBUTIONS 
                   EXTENDED AND MODIFIED.

       (a) Extension.--
       (1) Individuals.--Section 170(b)(1)(E)(vi) of the Internal 
     Revenue Code of 1986 is amended by striking ``December 31, 
     2013'' and inserting ``December 31, 2015''.
       (2) Corporations.--Section 170(b)(2)(B)(iii) of such Code 
     is amended by striking ``December 31, 2013'' and inserting 
     ``December 31, 2015''.
       Page 7, after line 23 insert the following:
       ``(iv) Termination.--This subparagraph shall not apply to 
     any contribution made in taxable years beginning after 
     December 31, 2015.''.
       Page 8, line 23, strike ``after the close of a taxable 
     year'' and insert ``after the close of any taxable year 
     beginning in 2014 or 2015''.
       Page 9, striking lines 16 through 22 and insert the 
     following:
       (a) In General.--Section 4940(a) of the Internal Revenue 
     Code of 1986 is amended by inserting ``(1 percent in the case 
     of any taxable year beginning in 2014 or 2015)'' after ``2 
     percent''.
       (b) Reduced Tax Where Foundation Meets Certain Distribution 
     Requirements.--Section 4940(e) of such Code is amended by 
     adding at the end the following new paragraph:
       ``(7) Coordination with temporary reduction of rate.--
     Paragraph (1) shall not apply in the case of any taxable year 
     beginning in 2014 or 2015.''.
       At the end of the bill, add the following:

     SEC. 8. TAX BENEFITS DISALLOWED IN CASE OF INVERTED 
                   CORPORATIONS.

       (a) In General.--In the case of an inverted domestic 
     corporation, the Internal Revenue Code of 1986 shall be 
     applied and administered as if the provisions of, and 
     amendment made by, this Act had never been enacted.
       (b) Inverted Domestic Corporation.--
       (1) In general.--For purposes of this section, the term 
     ``inverted domestic corporation'' means any foreign 
     corporation--
       (A) which, pursuant to a plan or a series of related 
     transactions, completes after May 8, 2014, the direct or 
     indirect acquisition of--
       (i) substantially all of the properties held directly or 
     indirectly by a domestic corporation, or
       (ii) substantially all of the assets of, or substantially 
     all of the properties constituting a trade or business of, a 
     domestic partnership, and
       (B) more than 50 percent of the stock (by vote or value) of 
     which, after such acquisition, is held--
       (i) in the case of an acquisition with respect to a 
     domestic corporation, by former shareholders of the domestic 
     corporation by reason of holding stock in the domestic 
     corporation, or
       (ii) in the case of an acquisition with respect to a 
     domestic partnership, by former partners of the domestic 
     partnership by reason of holding a capital or profits 
     interest in the domestic partnership, or
       (C) the management and control of the expanded affiliated 
     group of which, after such acquisition, occurs (directly or 
     indirectly) primarily within the United States, and such 
     expanded affiliated group has significant domestic business 
     activities.
       (2) Exception for corporations with substantial business 
     activities in foreign country of organization.--A foreign 
     corporation shall not be treated as an inverted domestic 
     corporation for purposes of this paragraph if after the 
     acquisition the expanded affiliated group which includes the 
     entity has substantial business activities in the foreign 
     country in which or under the law of which the entity is 
     created or organized when compared to the total business 
     activities of such expanded affiliated group. For purposes of 
     the preceding sentence, the term ``substantial business 
     activities'' shall have the meaning given such term under 
     regulations under 7874 of the Internal Revenue Code of 1986 
     in effect on May 8, 2014, except that the Secretary may issue 
     regulations increasing the threshold percent in any of the 
     tests under such regulations for determining if business 
     activities constitute substantial business activities for 
     purposes of this subparagraph.
       (3) Management and control.--For purposes of paragraph 
     (1)(C)--
       (A) In general.--The Secretary shall prescribe regulations 
     for purposes of determining cases in which the management and 
     control of an expanded affiliated group is to be treated as 
     occurring, directly or indirectly, primarily within the 
     United States. The regulations prescribed under the preceding 
     sentence shall apply to periods after May 8, 2014.
       (B) Executive officers and senior management.--Such 
     regulations shall provide that the management and control of 
     an expanded affiliated group shall be treated as occurring, 
     directly or indirectly, primarily within the United States if 
     substantially all of the executive officers and senior 
     management of the expanded affiliated group who exercise day-
     to-day responsibility for making decisions involving 
     strategic, financial, and operational policies of the 
     expanded affiliated group are based or primarily located 
     within the United States. Individuals who in fact exercise 
     such day-to-day responsibilities shall be treated as 
     executive officers and senior management regardless of their 
     title.
       (4) Significant domestic business activities.--For purposes 
     of paragraph (1)(C), an expanded affiliated group has 
     significant domestic business activities if at least 25 
     percent of--
       (A) the employees of the group are based in the United 
     States,
       (B) the employee compensation incurred by the group is 
     incurred with respect to employees based in the United 
     States,
       (C) the assets of the group are located in the United 
     States, or
       (D) the income of the group is derived in the United 
     States,

     determined in the same manner as such determinations are made 
     for purposes of determining substantial business activities 
     under regulations referred to in paragraph (3) as in effect 
     on May 8, 2014, but applied by treating all references in 
     such regulations to ``foreign country'' and ``relevant 
     foreign country'' as references to ``the United States''. The 
     Secretary may issue regulations decreasing the threshold 
     percent in any of the tests under such regulations for 
     determining if business activities constitute significant 
     domestic business activities for purposes of this paragraph.
       (5) Expanded affiliated group.--For purposes of this 
     paragraph, the term ``expanded affiliated group'' has the 
     meaning given such term in section 7874(c) of the Internal 
     Revenue Code of 1986.

  Mr. VAN HOLLEN (during the reading). I ask unanimous consent to 
dispense with the reading.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Maryland?
  Mr. CAMP. I object, Mr. Speaker, and I reserve a point of order 
against the motion to recommit.
  The SPEAKER pro tempore. Objection is heard.
  A point of order is reserved.
  The Clerk will read.
  The Clerk continued to read.
  Mr. CAMP (during the reading). Mr. Speaker, I ask unanimous consent 
to dispense with the reading.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Michigan?
  There was no objection.
  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
Maryland is recognized for 5 minutes in support of his motion.

                              {time}  1200

  Mr. VAN HOLLEN. Mr. Speaker, this is the final amendment to the bill. 
It will not kill the bill or send it back to committee. If adopted, the 
bill will immediately proceed to final passage, as amended.
  Mr. Speaker, this motion to recommit does two things. First, it 
ensures that the charities we support, we support in a fiscally 
responsible manner by extending these incentives for 2 years, rather 
than permanently in order to, number one, give taxpayers clarity, but 
also to give this Congress time to work together on tax reform without 
piling up huge new deficits.
  Mr. Speaker, just yesterday in the Budget Committee, we had a hearing 
on the long-term deficits. Our Republican colleagues said they worry 
about the long-term deficit picture, and yet, in the last 6 weeks, they 
have added over $500 billion to the deficit, in violation of their own 
budget, including what we are doing today. So let's do this extension 
for 2 years and in a fiscally responsible manner.
  The second thing this motion does is it denies the benefits of this 
legislation to any corporation that effectively renounces its U.S. 
citizenship and reincorporates overseas to avoid taxes. These so-called 
corporate inversions are generating outrage among families and small 
businesses around the country who can't simply tell the IRS they have 
moved their residence to some tax haven country because they don't want 
to pay their taxes.
  In recent months, we have seen corporation after corporation jumping 
on this bandwagon. In fact, the financial press reports that Walgreens, 
the drugstore chain that has almost all of its

[[Page H6377]]

stores right here in the United States, is thinking about moving to 
Switzerland.
  Now here is the catch: Walgreens' management doesn't want to do it, 
but they are being driven by outside hedge fund stockholders to do this 
simply for tax purposes, so we have a situation where the management of 
an American company is being forced to decide between pressure from 
hedge funds to exploit a tax dodge and loyalty to the United States of 
America, the country where Walgreens was built into a company and where 
its customers are.
  Just on Tuesday, Secretary Lew wrote to Congress expressing urgency 
to stop this fled of inversions now as we deal with broader tax reform. 
He called for a new sense of economic patriotism, and I couldn't agree 
with him more.
  The ranking member of the Ways and Means Committee, Mr. Levin, and 
others have worked together to do this. We have got to get it done. The 
respected reporter, Alan Sloan, just wrote about this in Fortune 
magazine this month and said he was angry about this.
  Mr. Speaker, we should all be angry. We should do something about it. 
We have already voted to say, on appropriations bills, that you 
shouldn't benefit from contracts if you are just going to move your 
residency overseas.
  We should say the same thing with respect to tax benefits. You 
shouldn't get a tax benefit if you are renouncing your U.S. citizenship 
and deserting U.S. taxpayers and the country for tax-avoidance schemes.
  Mr. Speaker, I am very pleased to yield the balance of my time to the 
gentleman from Massachusetts (Mr. Neal), a member of the Ways and Means 
Committee.
  Mr. NEAL. Mr. Speaker, I thank Mr. Van Hollen.
  To listen to the histrionics from the other side here today, you 
would think that we could run the Pentagon through charitable giving. 
You would think that if there was just a deduction for charitable 
giving, we would have people volunteering to give their money to the 
Pentagon.
  The reality is that, in this institution, we have had time for 
Benghazi. We have had time for the IRS, and guess what, next week and 
the week after, we are going to find time to sue the President of the 
United States, but we don't have time to address the American Tax Code 
where, as Mr. Van Hollen has just described, 40 companies are lined up 
to leave.
  Yesterday, the acting head of the VA said we are going to need $18 
billion to straighten out the VA, based upon the men and women who have 
honorably served this Nation.
  Mr. Camp said yesterday, in an email to The Wall Street Journal:

       Our Tax Code is dysfunctional.

  Let me refer to what the gentleman from Alaska said just a few 
moments ago. He blamed Democrats in this Chamber for thwarting tax 
reform. I guess he didn't vote for the Speaker of the House because the 
Speaker of the House looked at the issue and said ``blah, blah, blah'' 
about tax reform--even as $20 billion, in terms of base erosion, is 
about to abandon the United States.
  If you want to do something about charitable giving--and everybody in 
this institution honors Tocqueville's description of what is known as 
habits of the heart, we do it naturally. It is the third largest 
expenditure in the American Tax Code.
  Nobody is talking about disarming charitable giving. What we are 
saying is that Mr. Camp is correct in his email to The Wall Street 
Journal yesterday. The Tax Code is, in fact, dysfunctional, and we 
should be addressing it.
  Mr. VAN HOLLEN. Mr. Speaker, I yield back the balance of my time.
  Mr. CAMP. Mr. Speaker, I withdraw my point of order and seek time in 
opposition to the motion.
  The SPEAKER pro tempore. The point of order is withdrawn.
  The gentleman from Michigan is recognized for 5 minutes.
  Mr. CAMP. Mr. Speaker, this motion would create chaos for the 
charitable community. Americans are more generous than any other nation 
in the world. What we need is certainty in our Tax Code--certainty for 
those who want to donate food to food banks, certainty for those who 
want to make excess contributions to IRAs, and certainty for those who 
want to preserve fragile land for future generations.
  This motion makes it much harder to help those in need, and God 
knows, we have a lot of Americans in need with a contracting economy 
and the worst recovery since the Great Depression.
  We are the only nation in the world with temporary tax policies. Some 
of these provisions have expired and have been renewed time and time 
again, and we need to admit it and make them permanent.
  Let me just say, when it comes to inversions, the administration 
agrees with me that the best way to address this issue is through lower 
rates and through comprehensive tax reform, and we should be doing 
that, but this motion actually creates a perverse incentive for 
American companies to pack up and move overseas. That is the worst 
thing we can do for American workers.
  I urge a ``no'' vote on this motion to recommit and a ``yes'' vote on 
the underlying legislation.
  I yield back the balance of my time.
  The SPEAKER pro tempore. Without objection, the previous question is 
ordered on the motion to recommit.
  There was no objection.
  The SPEAKER pro tempore. The question is on the motion to recommit.
  The question was taken; and the Speaker pro tempore announced that 
the noes appeared to have it.
  Mr. VAN HOLLEN. Mr. Speaker, on that I demand the yeas and nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. Pursuant to clause 9 of rule XX, the Chair 
will reduce to 5 minutes the minimum time for any electronic vote on 
the question of passage of the bill.
  The vote was taken by electronic device, and there were--yeas 185, 
nays 227, not voting 20, as follows:

                             [Roll No. 431]

                               YEAS--185

     Bass
     Beatty
     Becerra
     Bera (CA)
     Bishop (GA)
     Bishop (NY)
     Blumenauer
     Bonamici
     Brady (PA)
     Braley (IA)
     Brown (FL)
     Brownley (CA)
     Bustos
     Butterfield
     Capps
     Capuano
     Carson (IN)
     Cartwright
     Castor (FL)
     Castro (TX)
     Chu
     Cicilline
     Clark (MA)
     Clarke (NY)
     Clay
     Cleaver
     Clyburn
     Cohen
     Connolly
     Cooper
     Costa
     Courtney
     Crowley
     Cummings
     Davis (CA)
     Davis, Danny
     DeFazio
     DeGette
     Delaney
     DeLauro
     DelBene
     Deutch
     Dingell
     Doggett
     Doyle
     Duckworth
     Edwards
     Ellison
     Engel
     Enyart
     Eshoo
     Esty
     Farr
     Fattah
     Foster
     Frankel (FL)
     Fudge
     Gabbard
     Gallego
     Garamendi
     Garcia
     Grayson
     Green, Al
     Green, Gene
     Grijalva
     Gutierrez
     Hahn
     Hastings (FL)
     Heck (WA)
     Higgins
     Himes
     Hinojosa
     Holt
     Honda
     Horsford
     Huffman
     Israel
     Jackson Lee
     Jeffries
     Johnson (GA)
     Johnson, E. B.
     Kaptur
     Keating
     Kelly (IL)
     Kennedy
     Kildee
     Kilmer
     Kind
     Kirkpatrick
     Kuster
     Langevin
     Larsen (WA)
     Larson (CT)
     Lee (CA)
     Levin
     Lewis
     Lipinski
     Loebsack
     Lofgren
     Lowenthal
     Lowey
     Lynch
     Maffei
     Maloney, Carolyn
     Maloney, Sean
     Matheson
     Matsui
     McCarthy (NY)
     McCollum
     McDermott
     McGovern
     McIntyre
     McNerney
     Meeks
     Meng
     Michaud
     Miller, George
     Moore
     Moran
     Murphy (FL)
     Nadler
     Napolitano
     Neal
     Negrete McLeod
     Nolan
     O'Rourke
     Owens
     Pallone
     Pascrell
     Pastor (AZ)
     Payne
     Pelosi
     Perlmutter
     Peters (CA)
     Peters (MI)
     Peterson
     Pingree (ME)
     Pocan
     Polis
     Price (NC)
     Quigley
     Rahall
     Rangel
     Richmond
     Roybal-Allard
     Ruiz
     Ruppersberger
     Rush
     Ryan (OH)
     Sanchez, Loretta
     Sarbanes
     Schakowsky
     Schiff
     Schneider
     Schrader
     Schwartz
     Scott (VA)
     Scott, David
     Serrano
     Sewell (AL)
     Shea-Porter
     Sherman
     Slaughter
     Smith (WA)
     Speier
     Swalwell (CA)
     Takano
     Thompson (CA)
     Tierney
     Titus
     Tonko
     Tsongas
     Van Hollen
     Vargas
     Veasey
     Vela
     Velazquez
     Visclosky
     Walz
     Wasserman Schultz
     Waters
     Waxman
     Welch
     Wilson (FL)
     Yarmuth

                               NAYS--227

     Aderholt
     Amash
     Amodei
     Bachmann
     Bachus
     Barber
     Barletta
     Barr
     Barrow (GA)
     Barton
     Benishek
     Bentivolio
     Bilirakis
     Bishop (UT)
     Black
     Blackburn
     Boustany
     Brady (TX)
     Bridenstine
     Brooks (AL)
     Brooks (IN)
     Broun (GA)
     Buchanan
     Bucshon
     Burgess
     Calvert
     Camp
     Cantor
     Capito
     Cardenas
     Carter
     Cassidy
     Chabot
     Chaffetz
     Clawson (FL)
     Coffman
     Cole
     Collins (GA)
     Collins (NY)
     Conaway
     Cook
     Cotton
     Cramer
     Crawford
     Crenshaw
     Culberson
     Daines
     Davis, Rodney
     Denham
     Dent
     DeSantis
     Diaz-Balart
     Duffy
     Duncan (SC)
     Duncan (TN)
     Ellmers
     Farenthold

[[Page H6378]]


     Fincher
     Fitzpatrick
     Fleischmann
     Fleming
     Flores
     Forbes
     Fortenberry
     Foxx
     Franks (AZ)
     Frelinghuysen
     Gardner
     Garrett
     Gerlach
     Gibbs
     Gingrey (GA)
     Gohmert
     Goodlatte
     Gosar
     Gowdy
     Granger
     Graves (GA)
     Graves (MO)
     Griffin (AR)
     Griffith (VA)
     Grimm
     Guthrie
     Hall
     Hanna
     Harper
     Harris
     Hartzler
     Hastings (WA)
     Heck (NV)
     Hensarling
     Herrera Beutler
     Holding
     Hudson
     Huelskamp
     Huizenga (MI)
     Hultgren
     Hunter
     Hurt
     Issa
     Jenkins
     Johnson (OH)
     Johnson, Sam
     Jolly
     Jones
     Jordan
     Joyce
     Kelly (PA)
     King (IA)
     King (NY)
     Kinzinger (IL)
     Kline
     Labrador
     LaMalfa
     Lamborn
     Lance
     Lankford
     Latham
     Latta
     LoBiondo
     Long
     Lucas
     Luetkemeyer
     Lummis
     Marchant
     Marino
     Massie
     McAllister
     McCarthy (CA)
     McCaul
     McClintock
     McHenry
     McKeon
     McKinley
     McMorris Rodgers
     Meadows
     Meehan
     Messer
     Mica
     Miller (FL)
     Miller (MI)
     Mullin
     Mulvaney
     Murphy (PA)
     Neugebauer
     Noem
     Nugent
     Nunes
     Olson
     Palazzo
     Paulsen
     Pearce
     Perry
     Petri
     Pittenger
     Pitts
     Poe (TX)
     Pompeo
     Posey
     Price (GA)
     Reed
     Reichert
     Renacci
     Ribble
     Rice (SC)
     Rigell
     Roby
     Roe (TN)
     Rogers (AL)
     Rogers (KY)
     Rogers (MI)
     Rohrabacher
     Rokita
     Rooney
     Ros-Lehtinen
     Roskam
     Ross
     Rothfus
     Royce
     Runyan
     Ryan (WI)
     Salmon
     Sanford
     Scalise
     Schock
     Schweikert
     Scott, Austin
     Sensenbrenner
     Sessions
     Shimkus
     Shuster
     Simpson
     Sinema
     Smith (MO)
     Smith (NE)
     Smith (NJ)
     Smith (TX)
     Southerland
     Stewart
     Stockman
     Stutzman
     Terry
     Thompson (PA)
     Thornberry
     Tiberi
     Tipton
     Turner
     Upton
     Valadao
     Wagner
     Walberg
     Walden
     Walorski
     Weber (TX)
     Webster (FL)
     Wenstrup
     Westmoreland
     Williams
     Wilson (SC)
     Wittman
     Wolf
     Womack
     Woodall
     Yoder
     Yoho
     Young (AK)
     Young (IN)

                             NOT VOTING--20

     Byrne
     Campbell
     Carney
     Coble
     Conyers
     Cuellar
     DesJarlais
     Gibson
     Hanabusa
     Hoyer
     Kingston
     Lujan Grisham (NM)
     Lujan, Ben Ray (NM)
     Miller, Gary
     Nunnelee
     Sanchez, Linda T.
     Sires
     Stivers
     Thompson (MS)
     Whitfield

                              {time}  1234

  Messrs. LUETKEMEYER, SENSENBRENNER, POSEY, and Mrs. BLACK changed 
their vote from ``yea'' to ``nay.''
  Ms. McCOLLUM and Mr. DOGGETT changed their vote from ``nay'' to 
``yea.''
  So the motion to recommit was rejected.
  The result of the vote was announced as above recorded.
  The SPEAKER pro tempore. The question is on the passage of the bill.
  The question was taken; and the Speaker pro tempore announced that 
the ayes appeared to have it.
  Mr. LEVIN. Mr. Speaker, on that I demand the yeas and nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. This is a 5-minute vote.
  The vote was taken by electronic device, and there were--yeas 277, 
nays 130, not voting 25, as follows:

                             [Roll No. 432]

                               YEAS--277

     Aderholt
     Amash
     Amodei
     Bachmann
     Bachus
     Barber
     Barletta
     Barr
     Barrow (GA)
     Barton
     Benishek
     Bentivolio
     Bera (CA)
     Bilirakis
     Bishop (GA)
     Bishop (NY)
     Bishop (UT)
     Black
     Blackburn
     Boustany
     Brady (TX)
     Braley (IA)
     Bridenstine
     Brooks (AL)
     Brooks (IN)
     Broun (GA)
     Brownley (CA)
     Buchanan
     Bucshon
     Burgess
     Bustos
     Calvert
     Camp
     Cantor
     Capito
     Capps
     Cassidy
     Castro (TX)
     Chabot
     Chaffetz
     Clawson (FL)
     Coffman
     Cole
     Collins (GA)
     Collins (NY)
     Conaway
     Cook
     Cotton
     Cramer
     Crawford
     Crenshaw
     Culberson
     Daines
     Davis, Rodney
     DeFazio
     Delaney
     DelBene
     Denham
     Dent
     DeSantis
     Diaz-Balart
     Duffy
     Duncan (SC)
     Duncan (TN)
     Ellmers
     Enyart
     Esty
     Farenthold
     Fincher
     Fitzpatrick
     Fleischmann
     Fleming
     Flores
     Forbes
     Fortenberry
     Foster
     Foxx
     Frankel (FL)
     Franks (AZ)
     Frelinghuysen
     Gallego
     Garamendi
     Garcia
     Gardner
     Garrett
     Gerlach
     Gibbs
     Gibson
     Gingrey (GA)
     Goodlatte
     Gosar
     Gowdy
     Granger
     Graves (GA)
     Graves (MO)
     Grayson
     Griffin (AR)
     Griffith (VA)
     Grimm
     Guthrie
     Hall
     Hanna
     Harper
     Harris
     Hartzler
     Hastings (WA)
     Heck (NV)
     Heck (WA)
     Hensarling
     Herrera Beutler
     Holding
     Honda
     Horsford
     Hudson
     Huelskamp
     Huizenga (MI)
     Hultgren
     Hunter
     Hurt
     Issa
     Jackson Lee
     Jenkins
     Johnson (OH)
     Johnson, Sam
     Jolly
     Jordan
     Joyce
     Kelly (PA)
     Kilmer
     King (IA)
     King (NY)
     Kinzinger (IL)
     Kline
     Kuster
     Labrador
     LaMalfa
     Lamborn
     Lance
     Langevin
     Lankford
     Latham
     Latta
     Lipinski
     LoBiondo
     Loebsack
     Long
     Lucas
     Luetkemeyer
     Lummis
     Maffei
     Maloney, Sean
     Marchant
     Marino
     Massie
     Matheson
     McAllister
     McCarthy (CA)
     McCarthy (NY)
     McCaul
     McClintock
     McHenry
     McIntyre
     McKeon
     McKinley
     McMorris Rodgers
     McNerney
     Meadows
     Meehan
     Messer
     Mica
     Michaud
     Miller (FL)
     Miller (MI)
     Mullin
     Mulvaney
     Murphy (FL)
     Murphy (PA)
     Neugebauer
     Noem
     Nolan
     Nugent
     Nunes
     Olson
     Palazzo
     Paulsen
     Pearce
     Perry
     Peters (CA)
     Peters (MI)
     Peterson
     Petri
     Pingree (ME)
     Pittenger
     Pitts
     Poe (TX)
     Pompeo
     Posey
     Price (GA)
     Rahall
     Reed
     Reichert
     Renacci
     Ribble
     Rice (SC)
     Rigell
     Roby
     Roe (TN)
     Rogers (AL)
     Rogers (KY)
     Rogers (MI)
     Rohrabacher
     Rokita
     Rooney
     Ros-Lehtinen
     Roskam
     Ross
     Rothfus
     Royce
     Ruiz
     Runyan
     Ruppersberger
     Ryan (WI)
     Salmon
     Sanford
     Scalise
     Schneider
     Schock
     Schweikert
     Scott, Austin
     Sensenbrenner
     Sessions
     Shea-Porter
     Shimkus
     Shuster
     Simpson
     Sinema
     Smith (MO)
     Smith (NE)
     Smith (NJ)
     Smith (TX)
     Southerland
     Stewart
     Stockman
     Stutzman
     Swalwell (CA)
     Terry
     Thompson (PA)
     Thornberry
     Tiberi
     Tierney
     Tipton
     Titus
     Turner
     Upton
     Valadao
     Vargas
     Veasey
     Vela
     Wagner
     Walberg
     Walden
     Walorski
     Walz
     Weber (TX)
     Webster (FL)
     Wenstrup
     Westmoreland
     Williams
     Wilson (SC)
     Wittman
     Wolf
     Womack
     Woodall
     Yoder
     Yoho
     Young (AK)
     Young (IN)

                               NAYS--130

     Bass
     Beatty
     Becerra
     Blumenauer
     Bonamici
     Brady (PA)
     Brown (FL)
     Butterfield
     Capuano
     Carson (IN)
     Cartwright
     Castor (FL)
     Chu
     Cicilline
     Clark (MA)
     Clarke (NY)
     Clay
     Cleaver
     Clyburn
     Cohen
     Connolly
     Cooper
     Costa
     Courtney
     Crowley
     Cummings
     Davis (CA)
     Davis, Danny
     DeGette
     DeLauro
     Deutch
     Dingell
     Doggett
     Doyle
     Duckworth
     Edwards
     Ellison
     Engel
     Eshoo
     Farr
     Fattah
     Fudge
     Gabbard
     Green, Al
     Green, Gene
     Grijalva
     Gutierrez
     Hahn
     Hastings (FL)
     Higgins
     Himes
     Hinojosa
     Holt
     Hoyer
     Huffman
     Israel
     Jeffries
     Johnson (GA)
     Johnson, E. B.
     Jones
     Kaptur
     Keating
     Kelly (IL)
     Kennedy
     Kildee
     Kind
     Kirkpatrick
     Larsen (WA)
     Larson (CT)
     Lee (CA)
     Levin
     Lewis
     Lofgren
     Lowenthal
     Lowey
     Lynch
     Matsui
     McCollum
     McDermott
     McGovern
     Meeks
     Meng
     Miller, George
     Moore
     Moran
     Napolitano
     Neal
     Negrete McLeod
     O'Rourke
     Owens
     Pallone
     Pascrell
     Pastor (AZ)
     Payne
     Pelosi
     Perlmutter
     Pocan
     Polis
     Price (NC)
     Rangel
     Richmond
     Roybal-Allard
     Rush
     Ryan (OH)
     Sanchez, Loretta
     Sarbanes
     Schakowsky
     Schiff
     Schrader
     Schwartz
     Scott (VA)
     Scott, David
     Serrano
     Sewell (AL)
     Sherman
     Slaughter
     Smith (WA)
     Speier
     Takano
     Thompson (CA)
     Tonko
     Tsongas
     Van Hollen
     Velazquez
     Visclosky
     Wasserman Schultz
     Waxman
     Welch
     Wilson (FL)
     Yarmuth

                             NOT VOTING--25

     Byrne
     Campbell
     Cardenas
     Carney
     Carter
     Coble
     Conyers
     Cuellar
     DesJarlais
     Gohmert
     Hanabusa
     Kingston
     Lujan Grisham (NM)
     Lujan, Ben Ray (NM)
     Maloney, Carolyn
     Miller, Gary
     Nadler
     Nunnelee
     Quigley
     Sanchez, Linda T.
     Sires
     Stivers
     Thompson (MS)
     Waters
     Whitfield

                              {time}  1241

  So the bill was passed.
  The result of the vote was announced as above recorded.
  A motion to reconsider was laid on the table.

                          ____________________