[Congressional Record Volume 160, Number 134 (Thursday, September 18, 2014)]
[House]
[Pages H7854-H7858]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                          JOBS FOR AMERICA ACT

  The SPEAKER pro tempore. Pursuant to clause 1(c) of rule XIX, further 
consideration of the bill (H.R. 4) to make revisions to Federal law to 
improve the conditions necessary for economic growth and job creation, 
and for other purposes, will now resume.


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

  
  September 18, 2014, on page H7854, the following appeared: The 
SPEAKER pro tempore. Pursuant to clause 1(c) of rule XIX, 
furtherconsideration of H.R. 4 will now resume.
  
  The online version should be corrected to read: The SPEAKER pro 
tempore. Pursuant to clause 1(c) of rule XIX, further 
consideration of the bill (H.R.4) to make revisions to Federal law 
to improve the conditions necessary for economic growth and job 
creation, and for other purposes, will now resume.


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

  The Clerk read the title of the bill.


                           Motion to Recommit

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

       Mr. Bishop of New York moves to recommit the bill H.R. 4 to 
     the Committee on Ways and Means with instructions to report 
     the same back to the House forthwith with the following 
     amendment:
       Add at the end of division I the following new title:

      TITLE VIII--STOP CORPORATIONS FROM OUTSOURCING AMERICAN JOBS

     SEC. 801. CREDIT FOR INSOURCING EXPENSES.

       (a) In General.--Subpart D of part IV of subchapter A of 
     chapter 1 of the Internal Revenue Code of 1986 is amended by 
     adding at the end the following new section:

     ``SEC. 45S. CREDIT FOR INSOURCING EXPENSES.

       ``(a) In General.--For purposes of section 38, the 
     insourcing expenses credit for any taxable year is an amount 
     equal to 20 percent of the eligible insourcing expenses of 
     the taxpayer which are taken into account in such taxable 
     year under subsection (d).
       ``(b) Eligible Insourcing Expenses.--For purposes of this 
     section--
       ``(1) In general.--The term `eligible insourcing expenses' 
     means--
       ``(A) eligible expenses paid or incurred by the taxpayer in 
     connection with the elimination of any business unit of the 
     taxpayer (or of any member of any expanded affiliated group 
     in which the taxpayer is also a member) located outside the 
     United States, and
       ``(B) eligible expenses paid or incurred by the taxpayer in 
     connection with the establishment of any business unit of the 
     taxpayer (or of any member of any expanded affiliated group 
     in which the taxpayer is also a member) located within the 
     United States,

     if such establishment constitutes the relocation of business 
     unit so eliminated. For purposes of the preceding sentence, a 
     relocation shall not be treated as failing to occur merely 
     because such elimination occurs in a different taxable year 
     than such establishment.
       ``(2) Eligible expenses.--The term `eligible expenses' 
     means--
       ``(A) any amount for which a deduction is allowed to the 
     taxpayer under section 162, and
       ``(B) permit and license fees, lease brokerage fees, 
     equipment installation costs, and, to the extent provided by 
     the Secretary, other similar expenses.

     Such term does not include any compensation which is paid or 
     incurred in connection with severance from employment and, to 
     the extent provided by the Secretary, any similar amount.
       ``(3) Business unit.--The term `business unit' means--
       ``(A) any trade or business, and
       ``(B) any line of business, or functional unit, which is 
     part of any trade or business.
       ``(4) Expanded affiliated group.--The term `expanded 
     affiliated group' means an affiliated group as defined in 
     section 1504(a), determined without regard to section 
     1504(b)(3) and by substituting `more than 50 percent' for `at 
     least 80 percent' each place it appears in section 1504(a). A 
     partnership or any other entity (other than a corporation) 
     shall be treated as a member of an expanded affiliated group 
     if such entity is controlled (within the meaning of section 
     954(d)(3)) by members of such group (including any entity 
     treated as a member of such group by reason of this 
     paragraph).
       ``(5) Expenses must be pursuant to insourcing plan.--
     Amounts shall be taken into account under paragraph (1) only 
     to the extent that such amounts are paid or incurred pursuant 
     to a written plan to carry out the relocation described in 
     paragraph (1).
       ``(6) Operating expenses not taken into account.--Any 
     amount paid or incurred in connection with the on-going 
     operation of a business unit shall not be treated as an 
     amount paid or incurred in connection with the establishment 
     or elimination of such business unit.
       ``(c) Increased Domestic Employment Requirement.--No credit 
     shall be allowed under this section unless the number of 
     full-time equivalent employees of the taxpayer for the 
     taxable year for which the credit is claimed exceeds the 
     number of full-time equivalent employees of the taxpayer for 
     the last taxable year ending before the first taxable year in 
     which such eligible insourcing expenses were paid or 
     incurred. For purposes of this subsection, full-time 
     equivalent employees has the meaning given such term under 
     section 45R(d) (and the applicable rules of section 45R(e)), 
     determined by only taking into account wages (as otherwise 
     defined in section 45R(e)) paid with respect to services 
     performed within the United States. All employers treated as 
     a single employer under subsection (b), (c), (m), or (o) of 
     section 414 shall be treated as a single employer for 
     purposes of this subsection.
       ``(d) Credit Allowed Upon Completion of Insourcing Plan.--
       ``(1) In general.--Except as provided in paragraph (2), 
     eligible insourcing expenses shall be taken into account 
     under subsection (a) in the taxable year during which the 
     plan described in subsection (b)(5) has been completed and 
     all eligible insourcing expenses pursuant to such plan have 
     been paid or incurred.
       ``(2) Election to apply employment test and claim credit in 
     first full taxable year after completion of plan.--If the 
     taxpayer elects the application of this paragraph, eligible 
     insourcing expenses shall be taken into account under 
     subsection (a) in the first taxable year after the taxable 
     year described in paragraph (1).
       ``(e) Possessions Treated as Part of the United States.--
     For purposes of this section, the term `United States' shall 
     be treated as including each possession of the United States 
     (including the Commonwealth of Puerto Rico and the 
     Commonwealth of the Northern Mariana Islands).
       ``(f) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary or 
     appropriate to carry out the purposes of this section.''.
       (b) Credit to Be Part of General Business Credit.--
     Subsection (b) of section 38 of such Code is amended by 
     striking ``plus'' at the end of paragraph (35), by striking 
     the period at the end of paragraph (36) and inserting ``, 
     plus'', and by adding at the end the following new paragraph:
       ``(37) the insourcing expenses credit determined under 
     section 45S(a).''.
       (c) Clerical Amendment.--The table of sections for subpart 
     D of part IV of subchapter A of chapter 1 of such Code is 
     amended by adding at the end the following new item:''.

``Sec. 45S. Credit for insourcing expenses.''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to amounts

[[Page H7855]]

     paid or incurred after the date of the enactment of this Act.
       (e) Application to United States Possessions.--
       (1) Payments to possessions.--
       (A) Mirror code possessions.--The Secretary of the Treasury 
     shall make periodic payments to each possession of the United 
     States with a mirror code tax system in an amount equal to 
     the loss to that possession by reason of section 45S of the 
     Internal Revenue Code of 1986. Such amount shall be 
     determined by the Secretary of the Treasury based on 
     information provided by the government of the respective 
     possession.
       (B) Other possessions.--The Secretary of the Treasury shall 
     make annual payments to each possession of the United States 
     which does not have a mirror code tax system in an amount 
     estimated by the Secretary of the Treasury as being equal to 
     the aggregate benefits that would have been provided to 
     residents of such possession by reason of section 45S of such 
     Code if a mirror code tax system had been in effect in such 
     possession. The preceding sentence shall not apply with 
     respect to any possession of the United States unless such 
     possession has a plan, which has been approved by the 
     Secretary of the Treasury, under which such possession will 
     promptly distribute such payment to the residents of such 
     possession.
       (2) Coordination with credit allowed against united states 
     income taxes.--No credit shall be allowed against United 
     States income taxes under section 45S of such Code to any 
     person--
       (A) to whom a credit is allowed against taxes imposed by 
     the possession by reason of such section, or
       (B) who is eligible for a payment under a plan described in 
     paragraph (1)(B).
       (3) Definitions and special rules.--
       (A) Possessions of the united states.--For purposes of this 
     section, the term ``possession of the United States'' 
     includes the Commonwealth of Puerto Rico and the Commonwealth 
     of the Northern Mariana Islands.
       (B) Mirror code tax system.--For purposes of this section, 
     the term ``mirror code tax system'' means, with respect to 
     any possession of the United States, the income tax system of 
     such possession if the income tax liability of the residents 
     of such possession under such system is determined by 
     reference to the income tax laws of the United States as if 
     such possession were the United States.
       (C) Treatment of payments.--For purposes of section 
     1324(b)(2) of title 31, United States Code, the payments 
     under this section shall be treated in the same manner as a 
     refund due from sections referred to in such section 
     1324(b)(2).

     SEC. 802. DENIAL OF DEDUCTION FOR OUTSOURCING EXPENSES.

       (a) In General.--Part IX of subchapter B of chapter 1 of 
     the Internal Revenue Code of 1986 is amended by adding at the 
     end the following new section:

     ``SEC. 280I. OUTSOURCING EXPENSES.

       ``(a) In General.--No deduction otherwise allowable under 
     this chapter shall be allowed for any specified outsourcing 
     expense.
       ``(b) Specified Outsourcing Expense.--For purposes of this 
     section--
       ``(1) In general.--The term `specified outsourcing expense' 
     means--
       ``(A) any eligible expense paid or incurred by the taxpayer 
     in connection with the elimination of any business unit of 
     the taxpayer (or of any member of any expanded affiliated 
     group in which the taxpayer is also a member) located within 
     the United States, and
       ``(B) any eligible expense paid or incurred by the taxpayer 
     in connection with the establishment of any business unit of 
     the taxpayer (or of any member of any expanded affiliated 
     group in which the taxpayer is also a member) located outside 
     the United States,

     if such establishment constitutes the relocation of business 
     unit so eliminated. For purposes of the preceding sentence, a 
     relocation shall not be treated as failing to occur merely 
     because such elimination occurs in a different taxable year 
     than such establishment.
       ``(2) Application of certain definitions and rules.--
       ``(A) Definitions.--For purposes of this section, the terms 
     `eligible expenses', `business unit', and `expanded 
     affiliated group' shall have the respective meanings given 
     such terms by section 45S(b).
       ``(B) Operating expenses not taken into account.--A rule 
     similar to the rule of section 45S(b)(6) shall apply for 
     purposes of this section.
       ``(c) Special Rules.--
       ``(1) Application to deductions for depreciation and 
     amortization.--In the case of any portion of a specified 
     outsourcing expense which is not deductible in the taxable 
     year in which paid or incurred, such portion shall neither be 
     chargeable to capital account nor amortizable.
       ``(2) Possessions treated as part of the united states.--
     For purposes of this section, the term `United States' shall 
     be treated as including each possession of the United States 
     (including the Commonwealth of Puerto Rico and the 
     Commonwealth of the Northern Mariana Islands).
       ``(d) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary or 
     appropriate to carry out the purposes of this section, 
     including regulations which provide (or create a rebuttable 
     presumption) that certain establishments of business units 
     outside the United States will be treated as relocations 
     (based on timing or such other factors as the Secretary may 
     provide) of business units eliminated within the United 
     States.''.
       (b) Limitation on Subpart F Income of Controlled Foreign 
     Corporations Determined Without Regard to Specified 
     Outsourcing Expenses.--Subsection (c) of section 952 of such 
     Code is amended by adding at the end the following new 
     paragraph:
       ``(4) Earnings and profits determined without regard to 
     specified outsourcing expenses.--For purposes of this 
     subsection, earnings and profits of any controlled foreign 
     corporation shall be determined without regard to any 
     specified outsourcing expense (as defined in section 
     280I(b)).''.
       (c) Clerical Amendment.--The table of sections for part IX 
     of subchapter B of chapter 1 of such Code is amended by 
     adding at the end the following new item:''.

``Sec. 280I. Outsourcing expenses.''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to amounts paid or incurred after the date of the 
     enactment of this Act.

 TITLE IX--STOP CORPORATIONS FROM MOVING OVERSEAS TO AVOID PAYING TAXES

     SEC. 901. MODIFICATIONS TO RULES RELATING TO INVERTED 
                   CORPORATIONS.

       (a) In General.--Subsection (b) of section 7874 of the 
     Internal Revenue Code of 1986 is amended to read as follows:
       ``(b) Inverted Corporations Treated as Domestic 
     Corporations.--
       ``(1) In general.--Notwithstanding section 7701(a)(4), a 
     foreign corporation shall be treated for purposes of this 
     title as a domestic corporation if--
       ``(A) such corporation would be a surrogate foreign 
     corporation if subsection (a)(2) were applied by substituting 
     `80 percent' for `60 percent', or
       ``(B) such corporation is an inverted domestic corporation.
       ``(2) Inverted domestic corporation.--For purposes of this 
     subsection, a foreign corporation shall be treated as an 
     inverted domestic corporation if, pursuant to a plan (or a 
     series of related transactions)--
       ``(A) the entity 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) after the acquisition, either--
       ``(i) more than 50 percent of the stock (by vote or value) 
     of the entity 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

       ``(ii) the management and control of the expanded 
     affiliated group which includes the entity occurs, directly 
     or indirectly, primarily within the United States, and such 
     expanded affiliated group has significant domestic business 
     activities.
       ``(3) Exception for corporations with substantial business 
     activities in foreign country of organization.--A foreign 
     corporation described in paragraph (2) shall not be treated 
     as an inverted domestic corporation 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 subsection 
     (a)(2)(B)(iii) and the preceding sentence, the term 
     `substantial business activities' shall have the meaning 
     given such term under regulations 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 
     paragraph.
       ``(4) Management and control.--For purposes of paragraph 
     (2)(B)(ii)--
       ``(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.
       ``(5) Significant domestic business activities.--For 
     purposes of paragraph (2)(B)(ii), an expanded affiliated 
     group has significant

[[Page H7856]]

     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.''
       (b) Conforming Amendments.--
       (1) Clause (i) of section 7874(a)(2)(B) of such Code is 
     amended by striking ``after March 4, 2003,'' and inserting 
     ``after March 4, 2003, and before May 9, 2014,''.
       (2) Subsection (c) of section 7874 of such Code is 
     amended--
       (A) in paragraph (2)--
       (i) by striking ``subsection (a)(2)(B)(ii)'' and inserting 
     ``subsections (a)(2)(B)(ii) and (b)(2)(B)(i)'', and
       (ii) by inserting ``or (b)(2)(A)'' after ``(a)(2)(B)(i)'' 
     in subparagraph (B),
       (B) in paragraph (3), by inserting ``or (b)(2)(B)(i), as 
     the case may be,'' after ``(a)(2)(B)(ii)'',
       (C) in paragraph (5), by striking ``subsection 
     (a)(2)(B)(ii)'' and inserting ``subsections (a)(2)(B)(ii) and 
     (b)(2)(B)(i)'', and
       (D) in paragraph (6), by inserting ``or inverted domestic 
     corporation, as the case may be,'' after ``surrogate foreign 
     corporation''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years ending after May 8, 2014.

     SEC. 902. TAX BENEFITS DISALLOWED IN CASE OF INVERTED 
                   CORPORATIONS.

       In the case of a foreign corporation treated as an inverted 
     domestic corporation under section 7874(b) of the Internal 
     Revenue Code of 1986 (as amended by this Act), such Code 
     shall be applied and administered as if the provisions of, 
     and amendments made by, this division (other than this title) 
     had never been enacted.
       Add at the end of the bill the following:

DIVISION VI--PROVIDING FOR CONSIDERATION OF THE MIDDLE CLASS JUMPSTART 
                                 AGENDA

       Sec. 101.  The Speaker of the House of Representatives 
     shall, as if pursuant to clause 2(b) of rule XVIII of the 
     Rules of the House, declare the House resolved into the 
     Committee of the Whole House on the state of the Union for 
     consideration of the bill (H.R. 377), the Paycheck Fairness 
     Act. The first reading of the bill shall be dispensed with. 
     All points of order against consideration of the bill are 
     waived. General debate shall be confined to the bill and 
     shall not exceed one hour equally divided and controlled by 
     the chair and ranking minority member of the Committee on 
     Education and the Workforce. After general debate the bill 
     shall be considered for amendment under the five-minute rule. 
     All points of order against provisions in the bill are 
     waived. At the conclusion of consideration of the bill for 
     amendment the Committee shall rise and report the bill to the 
     House with such amendments as may have been adopted. The 
     previous question shall be considered as ordered on the bill 
     and amendments thereto to final passage without intervening 
     motion except one motion to recommit with or without 
     instructions. If the Committee of the Whole rises and reports 
     that it has come to no resolution on the bill, then on the 
     next legislative day the House shall, immediately after the 
     third daily order of business under clause 1 of rule XIV of 
     the Rules of the House, resolve into the Committee of the 
     Whole for further consideration of the bill.
       Sec. 102.  Immediately upon disposition of H.R. 377, the 
     Speaker shall, as if pursuant to clause 2(b) of rule XVIII of 
     the Rules of the House, declare the House resolved into the 
     Committee of the Whole House on the state of the Union for 
     consideration of the bill (H.R. 1010), the Fair Minimum Wage 
     Act. The first reading of the bill shall be dispensed with. 
     All points of order against consideration of the bill are 
     waived. General debate shall be confined to the bill and 
     shall not exceed one hour equally divided and controlled by 
     the chair and ranking minority member of the Committee on 
     Education and the Workforce. After general debate the bill 
     shall be considered for amendment under the five-minute rule. 
     All points of order against provisions in the bill are 
     waived. At the conclusion of consideration of the bill for 
     amendment the Committee shall rise and report the bill to the 
     House with such amendments as may have been adopted. The 
     previous question shall be considered as ordered on the bill 
     and amendments thereto to final passage without intervening 
     motion except one motion to recommit with or without 
     instructions. If the Committee of the Whole rises and reports 
     that it has come to no resolution on the bill, then on the 
     next legislative day the House shall, immediately after the 
     third daily order of business under clause 1 of rule XIV of 
     the Rules of the House, resolve into the Committee of the 
     Whole for further consideration of the bill.
       Sec. 103.  Immediately upon disposition of H.R. 1010, the 
     Speaker shall, as if pursuant to clause 2(b) of rule XVIII of 
     the Rules of the House, declare the House resolved into the 
     Committee of the Whole House on the state of the Union for 
     consideration of the bill (H.R. 4582), the Bank on Students 
     Emergency Loan Refinancing Act. The first reading of the bill 
     shall be dispensed with. All points of order against 
     consideration of the bill are waived. General debate shall be 
     confined to the bill and shall not exceed one hour equally 
     divided and controlled by the chair and ranking minority 
     member of the Committee on Education and the Workforce. After 
     general debate the bill shall be considered for amendment 
     under the five-minute rule. All points of order against 
     provisions in the bill are waived. At the conclusion of 
     consideration of the bill for amendment the Committee shall 
     rise and report the bill to the House with such amendments as 
     may have been adopted. The previous question shall be 
     considered as ordered on the bill and amendments thereto to 
     final passage without intervening motion except one motion to 
     recommit with or without instructions. If the Committee of 
     the Whole rises and reports that it has come to no resolution 
     on the bill, then on the next legislative day the House 
     shall, immediately after the third daily order of business 
     under clause 1 of rule XIV of the Rules of the House, resolve 
     into the Committee of the Whole for further consideration of 
     the bill.
       Sec. 104.  Immediately upon disposition of H.R. 4582, the 
     Speaker shall, as if pursuant to clause 2(b) of rule XVIII of 
     the Rules of the House, declare the House resolved into the 
     Committee of the Whole House on the state of the Union for 
     consideration of the bill (H.R. 1286), the Healthy Families 
     Act. The first reading of the bill shall be dispensed with. 
     All points of order against consideration of the bill are 
     waived. General debate shall be confined to the bill and 
     shall not exceed one hour equally divided and controlled by 
     the chair and ranking minority member of the Committee on 
     Education and the Workforce. After general debate the bill 
     shall be considered for amendment under the five-minute rule. 
     All points of order against provisions in the bill are 
     waived. At the conclusion of consideration of the bill for 
     amendment the Committee shall rise and report the bill to the 
     House with such amendments as may have been adopted. The 
     previous question shall be considered as ordered on the bill 
     and amendments thereto to final passage without intervening 
     motion except one motion to recommit with or without 
     instructions. If the Committee of the Whole rises and reports 
     that it has come to no resolution on the bill, then on the 
     next legislative day the House shall, immediately after the 
     third daily order of business under clause 1 of rule XIV of 
     the Rules of the House, resolve into the Committee of the 
     Whole for further consideration of the bill.
       Sec. 105.  Immediately upon disposition of H.R. 1286, the 
     Speaker shall, as if pursuant to clause 2(b) of rule XVIII of 
     the Rules of the House, declare the House resolved into the 
     Committee of the Whole House on the state of the Union for 
     consideration of the bill (H.R. 3461), the Strong Start for 
     America's Children Act. The first reading of the bill shall 
     be dispensed with. All points of order against consideration 
     of the bill are waived. General debate shall be confined to 
     the bill and shall not exceed one hour equally divided and 
     controlled by the chair and ranking minority member of the 
     Committee on Education and the Workforce. After general 
     debate the bill shall be considered for amendment under the 
     five-minute rule. All points of order against provisions in 
     the bill are waived. At the conclusion of consideration of 
     the bill for amendment the Committee shall rise and report 
     the bill to the House with such amendments as may have been 
     adopted. The previous question shall be considered as ordered 
     on the bill and amendments thereto to final passage without 
     intervening motion except one motion to recommit with or 
     without instructions. If the Committee of the Whole rises and 
     reports that it has come to no resolution on the bill, then 
     on the next legislative day the House shall, immediately 
     after the third daily order of business under clause 1 of 
     rule XIV of the Rules of the House, resolve into the 
     Committee of the Whole for further consideration of the bill.
       Sec. 106.  Clause 1(c) of rule XIX of the Rules of the 
     House shall not apply to the consideration of H.R. 377, H.R. 
     1010, H.R. 4582, H.R. 1286, or H.R. 3461 pursuant to this 
     Division.
       Sec. 107.  It shall not be in order in the House to 
     consider any measure or motion waiving the requirements of 
     this Division.

  Mr. BISHOP of New York (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 New York?
  There was no objection.
  The SPEAKER pro tempore. The gentleman from New York is recognized 
for 5 minutes in support of his motion.
  Mr. BISHOP of New York. 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.

[[Page H7857]]

  Mr. Speaker, my straightforward amendment adds three important 
provisions to the underlying bill that, unfortunately, continue to be 
ignored by the majority.
  First, this amendment declares that any company engaged in the 
offshoring of American jobs will be ineligible for Federal tax breaks.
  I think that every Member of Congress can agree that if a company 
wants to ship domestic jobs overseas, U.S. taxpayers should not be 
expected to pick up the tab; yet H.R. 4, as currently written, does 
nothing to prevent outsourcers from receiving Federal tax breaks. My 
amendment addresses this egregious omission.
  Second, the amendment prevents hardworking American families from 
subsidizing so-called inverted domestic corporations. It is important 
to remember that an inverted domestic corporation is a business that 
used to be incorporated in the United States but whose leaders have 
chosen to incorporate overseas.
  These businesses typically reincorporate on foreign soil in order to 
avoid domestic taxes by finding tax shelters on unregulated shores of 
places like Bermuda and the Cayman Islands.
  Since 2012, these corporate bad actors have been banned from 
contracting with many agencies of the Federal Government, including the 
Department of Defense, NASA, and the GSA; still, American taxpayers are 
subsidizing this corporate tax evasion to the tune of billions of 
dollars per year.
  I commend my colleagues, the gentleman from Michigan (Mr. Levin) and 
the gentleman from Maryland (Mr. Van Hollen), for their leadership in 
introducing legislation responding to the rapidly increasing frequency 
of inversions by limiting tax breaks to corporations carrying them out 
by tightening section 7874 of the IRS Code.
  This Congress has the opportunity to make clear that it will not 
tolerate Tax Code manipulators taking advantage of tax breaks and 
sticking the middle class with the bill.
  Finally, my amendment allows the House to move the economy forward by 
bringing up for consideration components of the Democratic jump-start 
agenda: pay equity, an increased minimum wage, student loan 
refinancing, paid family sick leave, and early childhood education.
  These policies have the overwhelming support of the American people 
and are needed if we are to take seriously the goal of strengthening 
the middle class and making it possible for families to get their slice 
of the American Dream. Unsurprisingly, the House has taken no action on 
addressing any of these pressing issues, but we can today, by passing 
this amendment.
  Rather than take up these important issues, the Republican majority 
instead prepares to adjourn the House for a 54-day recess. This 
impending recess is in addition to the 38-day recess from August 1 to 
September 8 from which the House just returned.
  In fact, the U.S. House of Representatives will have been in session 
for a grand total of 8 days in the 101-day span between August 1 and 
November 12. The American people sent us here to work and find 
solutions facing their family each and every day. This is simply 
unacceptable.
  Mr. Speaker, more work needs to be done. Let's pass this amendment 
and actually get to work on addressing the mounting and diverse needs 
of our constituents. The time for political games is over, and the time 
for action is now.
  I urge a ``yes'' vote on the motion to recommit, and I yield back the 
balance of my time.
  Mr. TIBERI. Mr. Speaker, I oppose the motion to recommit.
  The SPEAKER pro tempore. The gentleman from Ohio is recognized for 5 
minutes.
  Mr. TIBERI. Mr. Speaker, the motion to recommit does not solve the 
problem that the gentleman talked about. There is one thing that will 
solve the problem that the gentleman talked about, and it is about 
lowering corporate rates and going to a territorial system, which all 
other countries in the world who have been successful in stopping this 
problem have done.
  America has not led. America has fallen behind. The gentleman from 
Michigan (Mr. Camp) has led. He has a draft that seeks to solve this 
problem. There hasn't been any leadership from the House Democrats. 
There hasn't been any leadership on the issue from Senate Democrats, 
and there certainly hasn't been any leadership from the White House.
  Everything in this bill before us today, Mr. Speaker, is bipartisan, 
meaning Democrats and Republicans have supported it. Everything in this 
bill, Mr. Speaker, will help Americans create American jobs. There is 
no reason not to support this bill, except what is happening in 
November.
  Mr. Speaker, I urge my colleagues to vote ``no'' on the motion to 
recommit and vote ``yes'' on this American job-creating bill.
  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. BISHOP of New York. Mr. Speaker, on that I demand the yeas and 
nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. Pursuant to clause 8 and clause 9 of rule XX 
and the order of the House of today, this 15-minute vote on the motion 
to recommit will be followed by 5-minute votes on passage of H.R. 4, if 
ordered; the motion to recommit on H.R. 2; and passage of H.R. 2, if 
ordered.
  The vote was taken by electronic device, and there were--yeas 191, 
nays 218, not voting 22, as follows:

                             [Roll No. 512]

                               YEAS--191

     Barber
     Barrow (GA)
     Bass
     Beatty
     Becerra
     Bera (CA)
     Bishop (GA)
     Bishop (NY)
     Blumenauer
     Bonamici
     Brady (PA)
     Braley (IA)
     Brown (FL)
     Brownley (CA)
     Bustos
     Butterfield
     Capps
     Capuano
     Cardenas
     Carney
     Carson (IN)
     Cartwright
     Castor (FL)
     Castro (TX)
     Chu
     Cicilline
     Clark (MA)
     Clarke (NY)
     Clay
     Cleaver
     Clyburn
     Cohen
     Connolly
     Conyers
     Cooper
     Costa
     Courtney
     Crowley
     Cuellar
     Cummings
     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
     Hanabusa
     Heck (WA)
     Higgins
     Himes
     Hinojosa
     Holt
     Honda
     Horsford
     Hoyer
     Huffman
     Israel
     Jackson Lee
     Jeffries
     Johnson, E. B.
     Kaptur
     Keating
     Kelly (IL)
     Kennedy
     Kildee
     Kilmer
     Kind
     Kirkpatrick
     Kuster
     Langevin
     Larsen (WA)
     Larson (CT)
     Levin
     Lewis
     Lipinski
     Loebsack
     Lofgren
     Lowenthal
     Lowey
     Lujan Grisham (NM)
     Lujan, Ben Ray (NM)
     Lynch
     Maffei
     Maloney, Carolyn
     Maloney, Sean
     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
     Ryan (OH)
     Sanchez, Loretta
     Sarbanes
     Schakowsky
     Schiff
     Schneider
     Schrader
     Schwartz
     Scott (VA)
     Scott, David
     Serrano
     Sewell (AL)
     Shea-Porter
     Sherman
     Sinema
     Sires
     Slaughter
     Smith (WA)
     Speier
     Swalwell (CA)
     Takano
     Thompson (CA)
     Thompson (MS)
     Tierney
     Titus
     Tonko
     Tsongas
     Van Hollen
     Vargas
     Veasey
     Vela
     Velazquez
     Visclosky
     Walz
     Waters
     Waxman
     Welch
     Wilson (FL)
     Yarmuth

                               NAYS--218

     Aderholt
     Amash
     Amodei
     Bachmann
     Barletta
     Barr
     Benishek
     Bentivolio
     Bilirakis
     Bishop (UT)
     Black
     Blackburn
     Boustany
     Brady (TX)
     Bridenstine
     Brooks (AL)
     Brooks (IN)
     Broun (GA)
     Buchanan
     Bucshon
     Burgess
     Byrne
     Calvert
     Camp
     Campbell
     Carter
     Cassidy
     Chabot
     Chaffetz
     Clawson (FL)
     Coble
     Coffman
     Cole
     Collins (GA)
     Collins (NY)
     Cook
     Cotton
     Cramer
     Crawford
     Crenshaw
     Culberson
     Daines
     Davis, Rodney
     Denham
     Dent
     DeSantis
     Diaz-Balart
     Duffy
     Duncan (SC)
     Duncan (TN)
     Ellmers
     Farenthold
     Fincher
     Fitzpatrick
     Fleischmann
     Fleming
     Flores
     Forbes
     Fortenberry
     Foxx
     Franks (AZ)
     Frelinghuysen
     Gardner
     Garrett
     Gerlach
     Gibbs
     Gibson
     Gingrey (GA)
     Gohmert
     Goodlatte
     Gosar
     Gowdy
     Granger
     Graves (GA)
     Graves (MO)
     Griffin (AR)
     Griffith (VA)
     Grimm
     Guthrie
     Hanna
     Harper
     Harris
     Hartzler
     Hastings (WA)
     Heck (NV)
     Hensarling
     Herrera Beutler

[[Page H7858]]


     Holding
     Hudson
     Huelskamp
     Huizenga (MI)
     Hultgren
     Hunter
     Hurt
     Issa
     Jenkins
     Johnson (OH)
     Johnson, Sam
     Jolly
     Jones
     Jordan
     Joyce
     Kelly (PA)
     King (IA)
     King (NY)
     Kingston
     Kinzinger (IL)
     Kline
     Labrador
     LaMalfa
     Lance
     Lankford
     Latham
     Latta
     LoBiondo
     Long
     Lucas
     Luetkemeyer
     Lummis
     Marchant
     Marino
     Massie
     Matheson
     McAllister
     McCarthy (CA)
     McCaul
     McClintock
     McHenry
     McKinley
     McMorris Rodgers
     Meadows
     Meehan
     Messer
     Mica
     Miller (FL)
     Miller (MI)
     Mullin
     Mulvaney
     Murphy (PA)
     Neugebauer
     Noem
     Nugent
     Nunes
     Olson
     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
     Simpson
     Smith (MO)
     Smith (NE)
     Smith (NJ)
     Smith (TX)
     Stewart
     Stivers
     Stockman
     Stutzman
     Terry
     Thompson (PA)
     Tiberi
     Tipton
     Turner
     Upton
     Valadao
     Wagner
     Walberg
     Walden
     Walorski
     Weber (TX)
     Webster (FL)
     Westmoreland
     Whitfield
     Williams
     Wilson (SC)
     Wittman
     Wolf
     Womack
     Woodall
     Yoder
     Yoho
     Young (AK)
     Young (IN)

                             NOT VOTING--22

     Bachus
     Barton
     Capito
     Conaway
     Davis (CA)
     DesJarlais
     Hall
     Hastings (FL)
     Johnson (GA)
     Lamborn
     Lee (CA)
     McKeon
     Miller, Gary
     Nunnelee
     Palazzo
     Rush
     Sanchez, Linda T.
     Shuster
     Southerland
     Thornberry
     Wasserman Schultz
     Wenstrup

                              {time}  1837

  Messrs. HANNA, FARENTHOLD, CULBERSON, TIPTON, TURNER, and Mrs. 
HARTZLER changed their vote from ``yea'' to ``nay.''
  Mrs. McCARTHY of New York and Ms. McCOLLUM changed their vote from 
``nay'' to ``yea.''
  So the motion to recommit was rejected.
  The result of the vote was announced as above recorded.
  Stated for:
  Mrs. DAVIS of California. Mr. Speaker, on rollcall No. 512, had I 
been present, I would have voted ``yes.''
  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. McDERMOTT. 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 253, 
nays 163, not voting 15, as follows:

                             [Roll No. 513]

                               YEAS--253

     Aderholt
     Amash
     Amodei
     Bachmann
     Barber
     Barletta
     Barr
     Barrow (GA)
     Benishek
     Bentivolio
     Bera (CA)
     Bilirakis
     Bishop (GA)
     Bishop (UT)
     Black
     Blackburn
     Boustany
     Brady (TX)
     Braley (IA)
     Bridenstine
     Brooks (AL)
     Brooks (IN)
     Broun (GA)
     Brownley (CA)
     Buchanan
     Bucshon
     Burgess
     Bustos
     Byrne
     Calvert
     Camp
     Campbell
     Carter
     Cassidy
     Chabot
     Chaffetz
     Clawson (FL)
     Coble
     Coffman
     Cole
     Collins (GA)
     Collins (NY)
     Cook
     Cotton
     Cramer
     Crawford
     Crenshaw
     Cuellar
     Culberson
     Daines
     Davis, Rodney
     Delaney
     Denham
     Dent
     DeSantis
     Diaz-Balart
     Duffy
     Duncan (SC)
     Duncan (TN)
     Ellmers
     Enyart
     Farenthold
     Fincher
     Fitzpatrick
     Fleischmann
     Fleming
     Flores
     Forbes
     Fortenberry
     Foxx
     Franks (AZ)
     Frelinghuysen
     Gallego
     Garamendi
     Garcia
     Gardner
     Garrett
     Gerlach
     Gibbs
     Gibson
     Gingrey (GA)
     Gohmert
     Goodlatte
     Gosar
     Gowdy
     Granger
     Graves (GA)
     Graves (MO)
     Griffin (AR)
     Griffith (VA)
     Grimm
     Guthrie
     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
     Jordan
     Joyce
     Keating
     Kelly (PA)
     King (IA)
     King (NY)
     Kingston
     Kinzinger (IL)
     Kirkpatrick
     Kline
     Kuster
     Labrador
     LaMalfa
     Lamborn
     Lance
     Lankford
     Latham
     Latta
     LoBiondo
     Loebsack
     Long
     Lucas
     Luetkemeyer
     Lummis
     Maffei
     Maloney, Sean
     Marchant
     Marino
     Massie
     Matheson
     McAllister
     McCarthy (CA)
     McCaul
     McClintock
     McHenry
     McIntyre
     McKinley
     McMorris Rodgers
     Meadows
     Meehan
     Messer
     Mica
     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
     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
     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
     Stivers
     Stockman
     Stutzman
     Terry
     Thompson (PA)
     Thornberry
     Tiberi
     Tipton
     Turner
     Upton
     Valadao
     Wagner
     Walberg
     Walden
     Walorski
     Walz
     Weber (TX)
     Webster (FL)
     Westmoreland
     Whitfield
     Williams
     Wilson (SC)
     Wittman
     Wolf
     Womack
     Woodall
     Yoder
     Yoho
     Young (AK)
     Young (IN)

                               NAYS--163

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

                             NOT VOTING--15

     Bachus
     Barton
     Capito
     Conaway
     DesJarlais
     Hall
     Hastings (FL)
     Lee (CA)
     McKeon
     Miller, Gary
     Nunnelee
     Rush
     Sanchez, Linda T.
     Wasserman Schultz
     Wenstrup


                Announcement by the Speaker Pro Tempore

  The SPEAKER pro tempore (during the vote). There are 2 minutes 
remaining.

                              {time}  1844

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

                          ____________________