[Congressional Record Volume 168, Number 199 (Wednesday, December 21, 2022)]
[House]
[Pages H9968-H9969]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




PROVIDING FOR CONSIDERATION OF H.R. 9640, PRESIDENTIAL TAX FILINGS AND 
AUDIT TRANSPARENCY ACT OF 2022; PROVIDING FOR CONSIDERATION OF S. 1942, 
           NATIONAL HERITAGE AREA ACT; AND FOR OTHER PURPOSES

  Mr. McGOVERN. Madam Speaker, by direction of the Committee on Rules, 
I call up House Resolution 1529 and ask for its immediate 
consideration.
  The Clerk read the resolution, as follows:

                              H. Res. 1529

       Resolved, That upon adoption of this resolution it shall be 
     in order to consider in the House the bill (H.R. 9640) to 
     amend the Internal Revenue Code of 1986 to provide for 
     examination and disclosure with respect to Presidential 
     income tax returns. All points of order against consideration 
     of the bill are waived. The bill shall be considered as read. 
     All points of order against provisions in the bill are 
     waived. The previous question shall be considered as ordered 
     on the bill and on any amendment thereto to final passage 
     without intervening motion except: (1) one hour of debate 
     equally divided and controlled by the chair and ranking 
     minority member of the Committee on Ways and Means or their 
     respective designees; and (2) one motion to recommit.
       Sec. 2.  Upon adoption of this resolution it shall be in 
     order to consider in the House the bill (S. 1942) to 
     standardize the designation of National Heritage Areas, and 
     for other purposes. All points of order against consideration 
     of the bill are waived. The bill shall be considered as read. 
     All points of order against provisions in the bill are 
     waived. The previous question shall be considered as ordered 
     on the bill and on any amendment thereto to final passage 
     without intervening motion except: (1) one hour of debate 
     equally divided and controlled by the chair and ranking 
     minority member of the Committee on Natural Resources or 
     their respective designees; and (2) one motion to commit.
       Sec. 3.  House Resolution 693 is hereby adopted.
       Sec. 4.  House Resolution 1434 is hereby adopted.
       Sec. 5. (a) At any time through the legislative day of 
     Friday, December 23, 2022, the Speaker may entertain motions 
     offered by the Majority Leader or a designee that the House 
     suspend the rules as though under clause 1 of rule XV with 
     respect to multiple measures described in subsection (b), and 
     the Chair shall put the question on any such motion without 
     debate or intervening motion.
       (b) A measure referred to in subsection (a) includes any 
     measure that was the object of a motion to suspend the rules 
     on the legislative day of December 21, 2022, December 22, 
     2022, or December 23, 2022, in the form as so offered, on 
     which the yeas and nays were ordered and further proceedings 
     postponed pursuant to clause 8 of rule XX.
       (c) Upon the offering of a motion pursuant to subsection 
     (a) concerning multiple measures, the ordering of the yeas 
     and nays on postponed motions to suspend the rules with 
     respect to such measures is vacated to the end that all such 
     motions are considered as withdrawn.
       Sec. 6.  On any legislative day of the second session of 
     the One Hundred Seventeenth Congress after December 22, 2022, 
     the Journal of the proceedings of the previous day shall be 
     considered as approved.
       Sec. 7.  The Speaker may appoint Members to perform the 
     duties of the Chair for the duration of the period addressed 
     by section 6 of this resolution as though under clause 8(a) 
     of rule I.
       Sec. 8.  Each day during the period addressed by section 6 
     of this resolution shall not constitute a calendar day for 
     purposes of section 7 of the War Powers Resolution (50 U.S.C. 
     1546).
       Sec. 9.  Each day during the period addressed by section 6 
     of this resolution shall not constitute a legislative day for 
     purposes of clause 7 of rule XIII.
       Sec. 10.  Each day during the period addressed by section 6 
     of this resolution shall not constitute a calendar or 
     legislative day for purposes of clause 7(c)(1) of rule XXII.

  The SPEAKER pro tempore. The gentleman from Massachusetts is 
recognized for 1 hour.
  Mr. McGOVERN. Madam Speaker, for the purpose of debate only, I yield 
the customary 30 minutes to the gentlewoman from Minnesota (Mrs. 
Fischbach), pending which I yield myself such time as I may consume. 
During consideration of this resolution, all time yielded is for the 
purpose of debate only.


                             General Leave

  Mr. McGOVERN. Madam Speaker, I ask unanimous consent that all Members 
may have 5 legislative days in which to revise and extend their 
remarks.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Massachusetts?
  There was no objection.
  Mr. McGOVERN. Madam Speaker, I yield myself such time as I may 
consume.
  Madam Speaker, the Rules Committee met and reported a rule, House 
Resolution 1529, providing for consideration of H.R. 9640 under a 
closed rule. The rule provides 1 hour of debate equally divided and 
controlled by the chair and ranking minority member of the Committee on 
Ways and Means and one motion to recommit.
  The rule also provides for consideration of S. 1942 under a closed 
rule. It provides 1 hour of debate equally divided and controlled by 
the chair and ranking minority member of the Committee on Natural 
Resources and one motion to recommit.
  The rule deems as passed House Resolution 693 and House Resolution 
1434. It also provides the majority leader or his designee the ability 
to en bloc requested roll call votes on suspension bills considered on 
December 21 through December 23.
  Finally, the rule provides standard recess instructions starting 
December 23 through the remainder of the 117th Congress.
  Madam Speaker, it is a simple idea with profound implications, that 
no person in this country, regardless of the position you hold or the 
power you wield, is above the law, even perhaps especially the 
President of the United States.
  Today, we are considering H.R. 9640, the Presidential Tax Filings and 
Audit Transparency Act of 2022 to ensure that the great power of the 
Presidency is subject to proper oversight and public scrutiny.
  Frankly, we are codifying into law something that I and many other 
Americans thought was already happening, mandatory tax audits for the 
most powerful person in the country, followed by public disclosure of 
those taxes in the interest of transparency and public scrutiny.
  Look, this is not about Donald Trump. In fact, the only person right 
now who would be audited here is Joe Biden. This is about the simple 
idea that with great power comes the need for oversight and 
transparency.
  The bill we are considering today, H.R. 9640, codifies this mandatory 
audit program to give the American people faith that the President has 
to follow the same rules as everyone else.
  We are also considering S. 1942, the National Heritage Area Act. 
America's 55 national heritage areas are some of the greatest cultural, 
historical, natural treasures of the United States.
  In Massachusetts, we are lucky to have two, the John H. Chafee 
Blackstone River Valley National Heritage Corridor, which tells the 
epic story of the birth of the industrial revolution in America and the 
Last Green Valley National Heritage Corridor, which preserves natural 
wonders and expansive forests and farmland within the Northeast 
corridor.
  The House version of this bill has overwhelming bipartisan support. I 
am pleased to say that last night the Senate cleared their version for 
our consideration. I thank the gentleman from New York (Mr. Tonko) and 
the gentleman from West Virginia (Mr. McKinley) for their leadership on 
this issue and for their work to make sure the Congress doesn't lose 
sight of this bill before the end of the session.
  Madam Speaker, I reserve the balance of my time.
  Mrs. FISCHBACH. Madam Speaker, I thank the gentleman from 
Massachusetts (Mr. McGovern), and the chair of the Rules Committee, for 
yielding me the customary 30 minutes, and I yield myself such time as I 
may consume.
  Madam Speaker, we are here to discuss the rule providing for 
consideration of H.R. 9640 and S. 1942, bills that we were notified of 
less than 2 hours ago.
  The process leading up to this debate has been not just unacceptable, 
but beneath this body. It seems the leadership of this Congress is 
determined to disappoint us right up to the bitter end.
  S. 1942, the National Heritage Area Act, establishes a national 
heritage area system, attempting to standardize

[[Page H9969]]

the process for studying and establishing new national heritage areas. 
This bill could likely go by suspension and enjoy support from Members 
on both sides of the aisle.
  Why we are called to meet on this bill with less than 2 hours' notice 
that could otherwise go by suspension is beyond me and is indicative of 
how this majority has run this body for the last 2 years.
  H.R. 9640 is a supposed discussion draft, or at least described as 
such by my colleagues in the majority, but it was introduced today. Not 
last week, not a month ago, not even yesterday. It was introduced 
today.
  The bill supposedly justifies a legislative purpose required by the 
Democrats' year-long crusade to weaponize the IRS to punish a political 
opponent. It requires the release of Presidential tax returns by the 
IRS and requires audits of returns submitted by such Presidents.
  And that supposed discussion? Yesterday, the Ways and Means Committee 
met and went into executive session to meet on releasing a report on 
the IRS' mandatory audit program.
  During the executive session, Republicans were told repeatedly that 
the chair would not permit any amendments to be offered on the report. 
Even though the committee was in executive session for approximately 5 
hours, the chair abruptly reversed course and told the Members that 
amendments would be available about 10 minutes prior to the final vote 
on making these documents public. This left Members without options to 
draft and offer amendments with any notice.

  Democrats included multiple attachments to this report, one being a 
discussion draft of the bill we are considering today. Democrat staff 
told Republican committee staff that no exception on this legislation 
would be considered before the end of the year. And we learned this 
supposed discussion draft would be coming to the floor in a statement 
by Speaker Pelosi.
  Of course, as is this leadership's custom, this bill had no hearing 
and no markup. To put it generously, this process has been a disaster, 
but it is unfortunate how my colleagues have run this institution.
  I would also note that the rule today deems an unvetted and 
controversial resolution that reaffirms Federal preemption of State 
laws regarding mail order abortion pills. This has never been 
mentioned, but it is in this rule. Whether this Federal preemption was 
ever affirmed is questionable, but whether this resolution actually 
speaks for the body should be debated on the floor, not snuck in 
through legislative smoke and mirrors.
  Meanwhile, constituents in my district are struggling under the 
crippling effects of inflation, diesel shortages, an increasingly 
emboldened regulatory state, and a Democrat majority that continues to 
focus punishment on their political opponents instead of the needs of 
Americans. This is a shameful use of our time, and I look forward to 
next year.
  Madam Speaker, I oppose the rule and ask Members to do the same. I 
reserve the balance of my time.

                              {time}  1715

  Mr. McGOVERN. Madam Speaker, I have no requests for time, I am 
prepared to close, and I reserve the balance of my time.
  Mrs. FISCHBACH. Madam Speaker, I yield myself the balance of my time.
  From beginning to end, this Democratic leadership has been in 
disarray. It is pathetic to see them do anything they can to discuss 
their favorite former President one last time before losing the 
majority.
  The bills we are debating today have gone through none of the 
required processes, and Republicans have been given no time to provide 
input. They have also added things that are highly controversial with 
no discussion.
  This is just the death throes of the Trump-obsessed soon-to-be 
minority. I oppose this rule, and I urge my colleagues to do the same.
  Madam Speaker, I yield back the balance of my time.
  Mr. McGOVERN. Madam Speaker, I yield myself the balance of my time.
  Madam Speaker, as I said previously, S. 1942, the National Heritage 
Area Act should have been able to pass under suspension. It passed 
under a UC in the Senate. It is a straightforward bill. But the bottom 
line is that noncontroversial, bipartisan, bicameral bills that are 
brought under suspension oftentimes get defeated because my friends on 
the other side engage in some sort of a tantrum.
  We have just witnessed on the floor a series of suspensions that will 
get overwhelming support when members of their Freedom Caucus are 
demanding votes where bills will pass unanimously or maybe two 
contrarians on their side will vote ``no.'' A total waste of time.
  So, yes, we are bringing this National Heritage Area Act to the floor 
under a rule because it is important, and we want to get it passed. 
That is why we are utilizing this process.
  On H.R. 9460, the Presidential Tax Filing and Audit Transparency Act, 
this is about codifying something that, frankly, we all thought was 
happening already: the mandatory audit of Presidential taxes.
  The President of the United States is the leader of the free world, 
the most powerful person on this planet. The people of this country 
deserve to know what is in his or her taxes. If you don't want people 
to know what is in your taxes, it is simple: Don't run for President.
  This isn't about party politics. It isn't about Democrats versus 
Republicans, and it isn't about Donald Trump. In fact, the only person 
who would be audited as a result of this bill would be Joe Biden, 
unless of course, my colleagues plan to use their new majority to once 
again try to overturn the 2020 election and reinstate Donald Trump.
  This is about upholding the simple idea that no person is above the 
law and that the American people have a right to know whether or not 
their leaders are telling the truth on their taxes.
  I urge my colleagues to vote ``yes'' on this rule and on the 
underlying bills.
  Mr. Speaker, I yield back the balance of my time, and I move the 
previous question on the resolution.
  The previous question was ordered.
  The SPEAKER pro tempore. The question is on adoption of the 
resolution.
  The question was taken; and the Speaker pro tempore announced that 
the ayes appeared to have it.
  Mrs. FISCHBACH. Madam 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 question are postponed.

                          ____________________