[Congressional Record Volume 160, Number 150 (Wednesday, December 10, 2014)]
[House]
[Pages H8998-H9002]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SUPPORTING AMERICA'S CHARITIES ACT
Mr. CAMP. Mr. Speaker, I move to suspend the rules and pass the bill
(H.R. 5806) to amend the Internal Revenue Code of 1986 to modify and
make permanent certain expiring provisions related to charitable
contributions.
The Clerk read the title of the bill.
The text of the bill is as follows:
H.R. 5806
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Supporting America's
Charities Act''.
SEC. 2. SPECIAL RULE FOR QUALIFIED CONSERVATION CONTRIBUTIONS
MODIFIED AND MADE PERMANENT.
(a) Made Permanent.--
(1) Individuals.--Section 170(b)(1)(E) of the Internal
Revenue Code of 1986 is amended by striking clause (vi).
(2) Corporations.--Section 170(b)(2)(B) of such Code is
amended by striking clause (iii).
(b) Contributions of Capital Gain Real Property Made for
Conservation Purposes by Native Corporations.--
(1) In general.--Section 170(b)(2) of such Code is amended
by redesignating subparagraph (C) as subparagraph (D), and by
inserting after subparagraph (B) the following new
subparagraph:
``(C) Qualified conservation contributions by certain
native corporations.--
``(i) In general.--Any qualified conservation contribution
(as defined in subsection (h)(1)) which--
``(I) is made by a Native Corporation, and
``(II) is a contribution of property which was land
conveyed under the Alaska Native Claims Settlement Act,
shall be allowed to the extent that the aggregate amount of
such contributions does not exceed the excess of the
taxpayer's taxable income over the amount of charitable
contributions allowable under subparagraph (A).
``(ii) Carryover.--If the aggregate amount of contributions
described in clause (i) exceeds the limitation of clause (i),
such excess shall be treated (in a manner consistent with the
rules of subsection (d)(2)) as a charitable contribution to
which clause (i) applies in each of the 15 succeeding years
in order of time.
``(iii) Native corporation.--For purposes of this
subparagraph, the term `Native Corporation' has the meaning
given such term by section 3(m) of the Alaska Native Claims
Settlement Act.''.
(2) Conforming amendment.--Section 170(b)(2)(A) of such
Code is amended by striking ``subparagraph (B) applies'' and
inserting ``subparagraph (B) or (C) applies''.
(3) Valid existing rights preserved.--Nothing in this
subsection (or any amendment made by this subsection) shall
be construed to modify the existing property rights validly
conveyed to Native Corporations
[[Page H8999]]
(within the meaning of section 3(m) of the Alaska Native
Claims Settlement Act) under such Act.
(c) Effective Date.--The amendments made by this section
shall apply to contributions made in taxable years beginning
after December 31, 2013.
SEC. 3. EXTENSION AND EXPANSION OF CHARITABLE DEDUCTION FOR
CONTRIBUTIONS OF FOOD INVENTORY.
(a) Permanent Extension.--Section 170(e)(3)(C) of the
Internal Revenue Code of 1986 is amended by striking clause
(iv).
(b) Increase in Limitation.--Section 170(e)(3)(C) of such
Code, as amended by subsection (a), is amended by striking
clause (ii), by redesignating clause (iii) as clause (iv),
and by inserting after clause (i) the following new clauses:
``(ii) Limitation.--The aggregate amount of such
contributions for any taxable year which may be taken into
account under this section shall not exceed--
``(I) in the case of any taxpayer other than a C
corporation, 15 percent of the taxpayer's aggregate net
income for such taxable year from all trades or businesses
from which such contributions were made for such year,
computed without regard to this section, and
``(II) in the case of a C corporation, 15 percent of
taxable income (as defined in subsection (b)(2)(D)).
``(iii) Rules related to limitation.--
``(I) Carryover.--If such aggregate amount exceeds the
limitation imposed under clause (ii), such excess shall be
treated (in a manner consistent with the rules of subsection
(d)) as a charitable contribution described in clause (i) in
each of the 5 succeeding years in order of time.
``(II) Coordination with overall corporate limitation.--In
the case of any charitable contribution allowable under
clause (ii)(II), subsection (b)(2)(A) shall not apply to such
contribution, but the limitation imposed by such subsection
shall be reduced (but not below zero) by the aggregate amount
of such contributions. For purposes of subsection (b)(2)(B),
such contributions shall be treated as allowable under
subsection (b)(2)(A).''.
(c) Determination of Basis for Certain Taxpayers.--Section
170(e)(3)(C) of such Code, as amended by subsections (a) and
(b), is amended by adding at the end the following new
clause:
``(v) Determination of basis for certain taxpayers.--If a
taxpayer--
``(I) does not account for inventories under section 471,
and
``(II) is not required to capitalize indirect costs under
section 263A,
the taxpayer may elect, solely for purposes of subparagraph
(B), to treat the basis of any apparently wholesome food as
being equal to 25 percent of the fair market value of such
food.''.
(d) Determination of Fair Market Value.--Section
170(e)(3)(C) of such Code, as amended by subsections (a),
(b), and (c), is amended by adding at the end the following
new clause:
``(vi) Determination of fair market value.--In the case of
any such contribution of apparently wholesome food which
cannot or will not be sold solely by reason of internal
standards of the taxpayer, lack of market, or similar
circumstances, or by reason of being produced by the taxpayer
exclusively for the purposes of transferring the food to an
organization described in subparagraph (A), the fair market
value of such contribution shall be determined--
``(I) without regard to such internal standards, such lack
of market, such circumstances, or such exclusive purpose, and
``(II) by taking into account the price at which the same
or substantially the same food items (as to both type and
quality) are sold by the taxpayer at the time of the
contribution (or, if not so sold at such time, in the recent
past).''.
(e) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply
to contributions made after December 31, 2013, in taxable
years ending after such date.
(2) Limitation; applicability to c corporations.--The
amendments made by subsection (b) shall apply to
contributions made in taxable years beginning after December
31, 2013.
SEC. 4. RULE ALLOWING CERTAIN TAX-FREE DISTRIBUTIONS FROM
INDIVIDUAL RETIREMENTS ACCOUNTS FOR CHARITABLE
PURPOSES MADE PERMANENT.
(a) In General.--Section 408(d)(8) of the Internal Revenue
Code of 1986 is amended by striking subparagraph (F).
(b) Effective Date.--The amendment made by this section
shall apply to distributions made in taxable years beginning
after December 31, 2013.
SEC. 5. BUDGETARY EFFECTS.
(a) Paygo Scorecard.--The budgetary effects of this Act
shall not be entered on either PAYGO scorecard maintained
pursuant to section 4(d) of the Statutory Pay-As-You-Go Act
of 2010.
(b) Senate Paygo Scorecard.--The budgetary effects of this
Act shall not be entered on any PAYGO scorecard maintained
for purposes of section 201 of S. Con. Res. 21 (110th
Congress).
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from
Michigan (Mr. Camp) and the gentleman from Michigan (Mr. Levin) each
will control 20 minutes.
The Chair recognizes the gentleman from Michigan (Mr. Camp).
General Leave
Mr. CAMP. Mr. Speaker, I ask unanimous consent that all Members have
5 legislative days in which to revise and extend their remarks and to
include extraneous material on the subject of the bill under
consideration.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Michigan?
There was no objection.
Mr. CAMP. Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, we find ourselves here today to once again address a
group of tax provisions that need to be made permanent, this time for
the sake of those who give to and ultimately benefit from charitable
organizations.
Every day, selfless Americans nationwide decide to donate in support
of an array of causes, be it finding a cure for cancer, helping
underprivileged children succeed in school, or simply providing a meal
and shelter that, for some, is hard to come by.
Countless Americans dedicate their lives to these causes and serving
their friends and neighbors in need. The three charitable policies in
this legislation can provide tremendous support for those good works.
However, because these policies are only temporary, they are not nearly
as effective as they can or should be. It is well past time that
Congress takes the necessary action to support America's charities and
those that benefit from their work and make these policies permanent.
What our charities do in America is beyond the power of government to
give.
Now, we were close to reaching a bipartisan deal with the Senate that
would have made them permanent, but the President decided to play
politics and issue a veto threat. Just 2 days before Thanksgiving, the
President announced that he considers a policy that encourages
donations to food banks to be a giveaway to big corporations. I would
like to see the President travel to see the West Midland Family Center
food pantry in my district and tell them that they are a corporate
giveaway.
The Supporting America's Charities Act, H.R. 5806, fixes what the
administration and some Senators decided not to. This legislation will
ultimately increase charitable giving by making these policies
permanent and enabling charities to better serve those in need.
These bipartisan proposals previously passed the House in July of
this year as part of the America Gives More Act and continue to
experience unrivaled support from organizations nationwide. In fact,
more than 1,000 charitable organizations--1,032, to be exact--have
written every Member of Congress in support of the permanent tax
incentives.
Take, for example, a joint letter authored in July by five of
America's leading charitable organizations. In discussing their
unanimous support for the America Gives More Act, they said:
``The charitable giving incentives being considered by the House have
encouraged individuals and small businesses to actively support the
development and sustainability of our society. They have spurred
contributions, for example, to build health centers, develop counseling
programs for at-risk youth, provide nutrition assistance to hungry
children, conserve land, and offer art therapy for people with
developmental disabilities.''
{time} 1730
Mr. Speaker, I don't think I am alone when I say this: policies that
prompt donations to health centers, youth counseling programs, and
therapy for people with disabilities are not giveaways to corporate
America.
Mr. Speaker, just today, I was at Walter Reed Hospital visiting the
brain trauma center there that was built for our wounded warriors. It
was made possible through private donations and then made as a gift to
the United States Government for those men and women who have served so
valiantly in our military. That is the kind of giving we need to
encourage. That is the kind of giving this legislation would encourage.
As I said last week, the end of the year is fast approaching, and a
new tax-filing season is just around the corner. Now is not the time
for those who selflessly donate to wonder what tax
[[Page H9000]]
surprises are waiting for them, no more than it is the time for
charitable organizations to grow uncertain about their futures.
There is no goodwill like that of an American, and as Representatives
of this great Nation, we should do everything in our power to encourage
individuals to give more and help charitable organizations expand their
reach nationwide.
Mr. Speaker, as the giving spirit of the holiday season is around us,
I urge my friends on both sides of the aisle and both Houses of
Congress to look at the policies--not the politics--look at the
policies here and support those who give and support those who are in
need by voting ``yes'' on H.R. 5806.
Mr. Speaker, I reserve the balance of my time.
Mr. LEVIN. Mr. Speaker, I yield myself such time as I shall consume.
Mr. Speaker, let me make clear at the outset that this isn't a debate
about the excellent work of charities or foundations or their vital
role in our society. This House has already taken action to provide for
the three provisions included in this bill for this year's tax returns
as part of the broad extender bill that passed last week.
When the chairman talks about no surprises, we have already passed
through the House and what will become law is an extender bill that
makes it clear for this tax season that these provisions are in effect.
There is no doubt about that. Everyone who voted in favor of the
package has already ensured that taxpayers can benefit from these
provisions this year.
Look, this isn't about politics. Frankly, as the lead sponsor
originally of one of these bills, I find objectionable any reference to
politics. I sponsored that bill regarding food contributions because of
my belief that many people wanted to contribute to help supply
nutrition.
When the President issued his Statement of Administration Policy,
there was no politics at all, zero. He had made that clear in July. I
think it is incredible--let me leave it at that--that anyone would say
that politics has anything to do with this issue. As I said, these
provisions are already going to be available for taxpayers in this tax
season.
What this is about, Mr. Speaker, is fiscal responsibility and fiscal
priorities. What this bill does is take three provisions out of the
many in the extender bill--three--leaving aside whether it is R&D,
leaving aside whether it is the education provision, leaving aside
whether it is the child tax credit that would expire in terms of its
improvements in a couple of years, what this does is to take just these
three, important as they are, and say that we are going to make those
permanent without paying one dime for them, not one dime, adding $11
billion to the debt.
I must say--and we have had some back and forth on this--whatever one
thought of Chairman Camp's comprehensive bill--and we had some
questions about it, but never questioning the fact that it took some
hard work and I think some courage to put these provisions into the
context of comprehensive tax reform, and so it is counterintuitive in a
way to just pick these three up and to make them permanent unpaid for.
Let me just read the Statement of Administration Policy if I might. I
just hope it sets to rest any claim that this is about politics because
as an original sponsor of one of these bills, I can just emphasize what
propelled me to propose it to all the food pantries I went to and to
all of the church groups I went to who were providing food, to the
businesspeople I talked with who were essentially donating food, to
their credit, that they couldn't sell and to doing so in a way that it
was timely and so that the foods were very easily edible and readily
so.
With that spirit--and I hope talking about the spirit of the season--
this administration policy, I hope with that spirit it will be
received. I quote from it:
The administration supports measures that enhance
nonprofits, philanthropic organizations, and faith-based and
other community organizations in their many roles, including
as a safety net for those most in need, an economic engine
for job creation, a tool for environmental conservation that
encourages land protections for current and future
generations, and an incubator of innovation to foster
solutions to some of the Nation's toughest challenges. The
President's Budget includes a number of proposals that would
enhance and simplify charitable giving incentives for many
individuals.
However, the administration strongly opposes passage of
H.R. 5806, which would permanently extend three current
provisions that offer enhanced tax breaks for certain
donations. As the administration stated when strongly
opposing similar legislation this past July, if this same,
unprecedented approach of making certain traditional tax
extenders permanent without offsets were followed for the
other traditional tax extenders, it would add $500 billion or
more to deficits over the next 10 years, wiping out most of
the deficit reduction achieved through the American Taxpayer
Relief Act of 2012. Earlier this year, House Republicans
themselves passed a budget resolution that required
offsetting any tax extenders that were made permanent with
other revenue measures.
As with other similar proposals, Republicans are imposing a
double standard by adding to the deficit to continue tax
breaks, while insisting on offsetting the proposed extension
of emergency unemployment benefits and the discretionary
funding increases for defense and nondefense priorities such
as research and development in the Bipartisan Budget Act of
2013. House Republicans are also making clear their
priorities by rushing to make these tax cuts permanent
without offsets even as the House Republican budget
resolution calls for raising taxes on 26 million working
families and students by letting important improvements to
the EITC, the earned income tax credit, the child tax credit,
and education tax credits expire.
The administration wants to work with the Congress to make
progress on measures that strengthen America's charitable
sector.
I want to repeat that.
The administration wants to work with the Congress to make
progress on measures that strengthen America's charitable
sector. However, H.R. 5806 represents the wrong approach.
If the President were presented with H.R. 5806, his senior
advisers would recommend that he veto the bill.
Mr. Speaker, I reserve the balance of my time.
Mr. CAMP. Mr. Speaker, I yield myself such time as I may consume.
I would say, Mr. Speaker, I have listened very carefully to what the
gentleman from Michigan said. I have listened to the statement that he
read. I have actually read the statement of the administration's
position myself. I see nothing in that that gives any Member a reason
to vote ``no.''
Let me just say Feeding America estimates that H.R. 5806, this bill
we are debating tonight, would create 100 million new meals a year.
Frankly, I would say to my friend from Michigan: if you are hungry, you
can't wait. Let's do this now.
Mr. Speaker, I would say in response to reading a statement of
administration position that the President has repeatedly said, ``Send
me bipartisan measures that we can work on together,'' there is no more
bipartisan issue than helping America's charities help the needy, help
those who are hungry, and help those without housing.
In Michigan, our home State, we have a pilot program with a cereal
manufacturer that is capturing excess breakfast products. Over 20,000
pounds of food per week are donated. If the tax law was changed, H.R.
5806, seven times that amount would be donated by the company, by the
private sector, filling a need that the government is not meeting. A
lot of hungry kids don't always get meals outside of school, so they
take this cereal home in their backpacks for weekends.
There is no reason to wait. Let's do this now. Look, we passed a 1-
year measure on all these other things. That only gives us 2 weeks. For
a lot of these charitable provisions, they need a longer window. They
need more certainty to put these programs in place and to put the
distribution systems in place to get the food and the resources to
people in need.
I yield such time as he may consume to the distinguished gentleman
from Pennsylvania (Mr. Gerlach), a distinguished member of the Ways and
Means Committee.
Mr. GERLACH. Mr. Speaker, I thank the chairman for his leadership in
bringing this legislation to the floor.
I had some prepared remarks that I want to give relative to the
conservation easement part of this legislation because it is a hugely
important issue to the people in southeastern Pennsylvania and many,
many other States as well because through conservation easement
transactions, tens of thousands of acres are preserved throughout the
course of a year in a metropolitan region like Philadelphia and other
[[Page H9001]]
places around the country that preserves the habitat, the watersheds,
preserves the natural resources of that area, allows farmers to keep
farming, allows people to hold on to the great open space that creates
the vistas and the quality of life that people want to have in their
communities.
I had my prepared remarks ready to go to talk about why that is
important once again to try to pass legislation to allow for at least
some period of time to allow for those transactions to go forward
because of the tax deductibility that would be present in the Tax Code.
But in listening to our colleague from Michigan a few minutes ago, to
somehow throw out the proposal that since we passed this already a few
weeks ago in a 1-year extension--that 1 year being 2014, the year we
are already in, also the year that is going to expire in 21 days--to
say somehow at this point in time of this legislative session, that is
okay, that is how we will take care of conservation easements in the
future, we will pass the 1-year extension as we did in the House, send
it to the Senate, it will go ultimately to the President, look at the
great job we did for conservation easements here in the United States,
we gave them 21 more days' worth of decisionmaking time to determine
whether or not they want to move forward with a transaction that will
conserve open space and farmland around our country, that is pitiful in
all due respect to all of our colleagues here in the House.
Mr. Speaker, we have legislation that has hundreds of cosponsors,
Republican and Democrat here in the House. We have that same kind of
bipartisan support in the Senate.
We have charities all around the United States calling in to Congress
asking that this legislation be passed. Regardless of whether they are
a group involved in conservation easements or in other charitable
pursuits like food banks or the IRA issue, they want us to do something
that we finally can agree to do and get it done by the end of the year.
{time} 1745
I don't think that is too much to ask for Congress to do. Here we
have the bill right in front of us that, on a wide bipartisan basis, is
supported in the House and the Senate. We can pass it to make it a
permanent part of the Tax Code so these groups can plan in the future
and these individuals can plan in the future for how they want to help
their charities in their communities. It is right before us, and yet we
still have opposition to basically coming together to do what we all
want to do to begin with. We need to really look ourselves in the
mirror here over the next 24 hours and really think about why we are
here in Congress.
I would hope, regardless of your party affiliation, you have a
wonderful opportunity to help the charities in your community by
passing this legislation to make a permanent change in the Tax Code,
and that is something we can all reflect on in the 113th Congress as
one time, one place, one bill we could come together on and help our
communities and help our charities. So I ask all of our colleagues to
support this legislation.
Mr. LEVIN. I yield 3 minutes to the gentleman from Illinois (Mr.
Danny K. Davis), another member of our committee.
Mr. DANNY K. DAVIS of Illinois. Mr. Speaker, let me thank the
gentleman from Michigan for yielding.
Let me be clear, I yield to no one in terms of my support for
programs and activities to help those who are in need. I ardently
support Federal tax policies that support charities.
I have hundreds of charities and foundations in my congressional
district, and even more throughout the State of Illinois. They all
provide tremendous support to individuals in great need. But I don't
believe that this bill is necessary at this moment in order to provide
those services.
I am disappointed and cannot support this irresponsible bill that
adds to the deficit. The Republican leadership talks a great deal about
fiscal prudence and even requires in their budget resolution that any
tax extender made permanent be offset with other revenue measures.
Republican leadership easily could have paid for this bill by closing
a tax loophole or two. Republican leadership easily could have brought
up this bill under a rule that allowed an offset to be added. Instead,
they have chosen to add to the deficit in a political ploy.
So I say again, Mr. Speaker, and I pledge to my constituents and to
the charitable organizations to work in a bipartisan way to advance
charitable benefits. However, I cannot support this irresponsible bill.
The President has issued a veto threat, and I support the President.
Mr. CAMP. I yield such time as she may consume to the gentlewoman
from Kansas (Ms. Jenkins), a distinguished member of the Ways and Means
Committee.
Ms. JENKINS. Mr. Speaker, I would like to thank the gentleman for
yielding, and I would like to thank him for his leadership on this
issue and so many others during his esteemed career here in the
people's House. He will be greatly missed as he retires at the end of
this Congress.
I rise today in support of H.R. 5806, the Supporting America's
Charities Act. This bill reflects the good work that has been done in
the Ways and Means Committee during the 113th Congress. It makes
permanent important provisions that would continue to allow taxpayers
to make contributions from their IRAs to charities, contributions to
food inventory, and contributions of conservation easements on a tax-
preferred basis.
In the case of these three important provisions, greater permanency
will assist taxpayers with their tax planning while helping to advance
their charitable goals. Charitable deductions are designed to encourage
charitable giving by lowering the cost to privately support charitable
organizations. It also recognizes the amounts of income voluntarily
given to charity should be treated differently from most other income
spent or otherwise used for personal benefit.
I urge my colleagues to vote for this bill, and I hope that the
Senate does the same.
Mr. LEVIN. Mr. Speaker, I yield myself such time as I may consume.
The way we have acted here, taxpayers will be able to use the IRA
rollover for this tax season. That is for sure. People who want to make
donations, however they do it, relating to nutrition and food will be
able to do that for this tax year.
So the issue is not whether we care much about those provisions. As I
said, as someone who has worked so hard in terms of nutrition policy,
food donations, who has been to so many pantries, who has been to
Forgotten Harvest, worked with them, and Gleaners in southeast
Michigan, I know how important it is that these contributions continue.
They will under the action of this Congress.
That is not the question. The question is whether this institution
will take three provisions out of the extenders bill that we passed and
make them permanent, unpaid for--unpaid for--permanent and unpaid for,
increasing the deficit by $11 billion without giving the same
consideration to every other single provision in the extender bill,
whether it is education or research and development and so many other
provisions that also have some urgency to them.
No, I don't think anybody should worry here about voting ``no'' and
having challenge by anybody to their dedication to tax policies that
give people incentive to give to charities, to foundations, or to
nutrition programs, or their dedication in terms of conservation.
What the majority has decided to do is to take, as I said, out of the
extender bill three provisions, knowing that the President would veto
them, I guess trying to score points against the President instead of
scoring points for those whose programs are in question here.
So that is what this is all about. I want to close by just urging
everyone who votes ``no'' here, you can say with total honesty that you
have voted for legislation that makes sure for this tax season, like
for all other extenders, that people will be able in this case to give
contributions, to deduct them, to roll over their IRAs, whatever. It
will be up to the citizen to make that decision. We are providing that
opportunity for citizens.
Anyone who tries to undermine the deep dedication of anyone on this
side or the President of the United States to the importance of charity
I think is
[[Page H9002]]
doing a real disservice to the Nation and to themselves--and to
themselves. I urge a ``no'' vote.
I yield back the balance of my time.
Mr. CAMP. I yield myself the balance of my time.
Mr. Speaker, I would just say briefly, actions speak louder than
words. While technically, yes, we are going to make sure that for the
last couple of weeks, as my colleague from Pennsylvania so eloquently
stated, these tax policies will be in place, we need more than that. I
mean, whether it is food inventory or conservation easements, these are
long-term policies that we are asking people to get involved in.
Let's talk about southeast Michigan. The gentleman raised it. We know
who is doing a lot of the work in Detroit--a lot of foundations are.
They are setting up plans and processes to help rebuild that city. They
need more than 2 weeks of policy. They need permanent policy. These are
simple, bipartisan measures, whether it is food inventory, charitable
IRAs, or conservation easements.
Look, we know that the watershed of New York City was protected by
conservation easements. They couldn't do that in 2 weeks. The things
that we can do with conservation will last decades into the future.
They need the intergenerational long-term policy to put these kinds of
plans in place.
Even as I mentioned earlier with regard to food inventories and
charitable IRAs, those aren't decisions you make on a whim. Whether you
are going to turn your IRA over to charity is a decision that you may
be looking at the next 20 years of your retirement, do you have the
ability to do that or not. It is not something you can do based on just
a couple of weeks.
Look, we are the only nation in the world that lets these things
expire. I mean, what the gentleman hasn't said is these items were
expired for all of 2014. We are going to put them in place for the
final 2 weeks, and retroactively we are going to say you are going to
be able to make a conservation easement contribution? Well, you can't,
and you are not probably going to do it in the next 2 weeks because
immediately when the clock hits 2015, you are not going to have the tax
policy.
Look, I would ask people, don't just vote in lockstep. Really examine
your conscience and whether at this time of year, with the great needs
this Nation is facing and has faced really for the last decade, what
can we do to make a difference now? Why do we need to wait?
As the gentleman has said, look, we have tried to make these things
permanent. That hasn't worked. It hasn't worked in a comprehensive tax
overhaul; it hasn't worked in trying to make a lot of these extensions
permanent in an agreement between the House and Senate. But these are
important, and these will make a difference where government doesn't
go.
It is our foundations and our charities that actually innovate in
this area and find out what works. As we know, government isn't the
most innovative in this area. That is why these are important to do
now.
I think especially in this season of giving we shouldn't just vote
because our leaders tell us to or because we have gotten some letter
from the administration. We should really look carefully at how we can
make a difference, how we can make a difference by this vote that we
are going to take and what that will mean for people's lives and the
countless families who depend on selfless Americans to make it from day
to day. I would urge a ``yes'' vote on this legislation.
I yield back the balance of my time.
The SPEAKER pro tempore. The question is on the motion offered by the
gentleman from Michigan (Mr. Camp) that the House suspend the rules and
pass the bill, H.R. 5806.
The question was taken.
The SPEAKER pro tempore. In the opinion of the Chair, two-thirds
being in the affirmative, the ayes have it.
Mr. LEVIN. Mr. Speaker, on that I demand the yeas and nays.
The yeas and nays were ordered.
The SPEAKER pro tempore. Pursuant to clause 8 of rule XX, further
proceedings on this motion will be postponed.
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