[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.
____________________