[House Report 104-872]
[From the U.S. Government Publishing Office]
Union Calendar No. 475
104th Congress Report
HOUSE OF REPRESENTATIVES
2nd Session 104-872
_______________________________________________________________________
REPORT ON LEGISLATIVE AND OVERSIGHT ACTIVITY OF THE COMMITTEE ON WAYS
AND MEANS DURING THE 104TH CONGRESS
December 20, 1996.--Committed to the Committee of the Whole House on
the State of the Union and ordered to be printed
COMMITTEE ON WAYS AND MEANS
BILL ARCHER, Texas, Chairman
SAM M. GIBBONS, Florida PHILIP M. CRANE, Illinois
CHARLES B. RANGEL, New York BILL THOMAS, California
FORTNEY PETE STARK, California E. CLAY SHAW, Jr., Florida
ANDY JACOBS, Jr., Indiana NANCY L. JOHNSON, Connecticut
HAROLD E. FORD, Tennessee JIM BUNNING, Kentucky
ROBERT T. MATSUI, California AMO HOUGHTON, New York
BARBARA B. KENNELLY, Connecticut WALLY HERGER, California
WILLIAM J. COYNE, Pennsylvania JIM McCRERY, Louisiana
SANDER M. LEVIN, Michigan MEL HANCOCK, Missouri
BENJAMIN L. CARDIN, Maryland DAVE CAMP, Michigan
JIM McDERMOTT, Washington JIM RAMSTAD, Minnesota
GERALD D. KLECZKA, Wisconsin DICK ZIMMER, New Jersey
JOHN LEWIS, Georgia JIM NUSSLE, Iowa
L.F. PAYNE, Virginia SAM JOHNSON, Texas
RICHARD E. NEAL, Massachusetts JENNIFER DUNN, Washington
MICHAEL R. McNULTY, New York MAC COLLINS, Georgia
ROB PORTMAN, Ohio
JIMMY HAYES, Louisiana
GREG LAUGHLIN, Texas
PHILIP S. ENGLISH, Pennsylvania
JOHN ENSIGN, Nevada
JON CHRISTENSEN, Nebraska
LETTER OF TRANSMITTAL
----------
House of Representatives,
Committee on Ways and Means,
Washington, DC, December 20, 1996.
Hon. Robin H. Carle,
Clerk of the House of Representatives,
The Capitol, Washington DC.
Dear Ms. Carle: I am herewith transmitting, pursuant to
House Rule XI, clause 2(d), and House Resolution 546, the
report of the Committee on Ways and Means on its legislative
and oversight activities during the 104th Congress. With best
personal regards,
Sincerely,
Bill Archer, Chairman.
C O N T E N T S
----------
Page
Transmittal Letter............................................... iii
Foreword......................................................... vii
I. Legislative Activity Review................................... 1
A. Legislative Review of Budget Reconciliation: Balanced
Budget Act................................................. 1
B. Legislative Review of Tax, Trust Fund, and Pension Issues. 5
C. Legislative Review of Trade Issues........................ 14
D. Legislative Review of Health Issues....................... 29
E. Legislative Review of Social Security Issues.............. 34
F. Legislative Review of Human Resources Issues.............. 38
G. Legislative Review of Debt Issues......................... 45
II. Oversight Activity Review.................................... 46
A. Oversight Agenda.......................................... 46
B. Actions taken and recommendations made with respect to
oversight plan............................................. 52
C. Additional oversight activities, and any recommendations
or actions taken........................................... 63
Appendix I. Jurisdiction of the Committee on Ways and Means...... 68
Appendix II. Historical Note..................................... 71
Appendix III. Statistical Review of the Activities of the
Committee on Ways and Means.................................... 77
Appendix IV. Chairmen of the Committee on Ways and Means and
Membership of the Committee from the 1st through the 104th
Congresses..................................................... 83
FOREWORD
Clause 1(d) of Rule XI of the Rules of the House, regarding
the rules of procedure for committees, contains a requirement
that each committee prepare a report at the conclusion of each
Congress summarizing its activities. The 104th Congress added
subsections on legislative and oversight activities, including
a summary comparison of oversight plans and eventual
recommendations and actions. The full text of the Rule follows:
(d)(1) Each committee shall submit to the House not
later than January 2 of each odd-numbered year, a
report on the activities of that committee under this
rule and rule X during the Congress ending on January 3
of such year.
(2) Such report shall include separate sections
summarizing the legislative and oversight activities of
the committee during that Congress.
(3) The oversight section of such report shall
include a summary of the oversight plans submitted by
the committee pursuant to clause 2(d) of rule X, a
summary of the actions taken and recommendations made
with the respect to each such plan, and, summary of any
additional oversight activities undertaken by that
committee, and any recommendations made or actions
taken thereon.
The jurisdiction of the Committee on Ways and Means during
the 104th Congress is provided in Rule X, clause 1(s), as
follows:
(s) Committee on Ways and Means.
(1) Customs, collection districts, and ports of entry
and delivery.
(2) Reciprocal trade agreements.
(3) Revenue measures generally.
(4) Revenue measures relating to the insular
possessions.
(5) The bonded debt of the United States (subject to
the last sentence of clause 4(g) of this rule).
(6) The deposit of public moneys.
(7) Transportation of dutiable goods.
(8) Tax exempt foundations and charitable trusts.
(9) National social security, except (A) health care
and facilities programs that are supported from general
revenues as opposed to payroll deductions and (B) work
incentive programs.
The general oversight responsibilities of committees are
set forth in clause 2 of Rule X. The 104th Congress also added
the requirement in clause 2(d) of Rule X that each standing
committee submit its oversight plans for each Congress. The
text of the Rule, in pertinent part, follows:
2. (a) In order to assist the House in--
(1) its analysis, appraisal, and evaluation of (A)
the application, administration, execution, and
effectiveness of the laws enacted by the Congress, or
(B) conditions and circumstances which may indicate the
necessity or desirability of enacting new or additional
legislation, and
(2) its formulation, consideration, and enactment of
such modifications of or changes in those laws, and of
such additional legislation, as may be necessary or
appropriate, the various standing committees shall have
oversight responsibilities as provided in paragraph
(b).
(b)(1) Each standing committee (other than the
Committee on Appropriations and the Committee on the
Budget) shall review and study, on a continuing basis,
the application, administration, execution, and
effectiveness of those laws, or parts of laws, the
subject matter of which is within the jurisdiction of
that committee and the organization and operation of
the Federal agencies and entities having
responsibilities in or for the administration and
execution thereof, in order to determine whether such
laws and the programs thereunder are being implemented
and carried out in accordance with the intent of the
Congress and whether such programs should be continued,
curtailed, or eliminated. In addition, each such
committee shall review and study any conditions or
circumstances which may indicate the necessity or
desirability of enacting new or additional legislation
within the jurisdiction of that committee (whether or
not any bill or resolution has been introduced with
respect thereto) and shall on a continuing basis
undertake future research and forecasting on matters
within the jurisdiction of that committee. Each such
committee having more than twenty members shall
establish an oversight subcommittee, or require its
subcommittees, if any, to conduct oversight in the area
of their respective jurisdiction, to assist in carrying
out its responsibilities under this subparagraph. The
establishment of oversight subcommittees shall in no
way limit the responsibility of the subcommittees with
legislative jurisdiction from carrying out their
oversight responsibilities.
* * * * * * *
(c) Each standing committee of the House shall have
the function of reviewing and studying on a continuing
basis the impact or probable impact of tax policies
affecting subjects within its jurisdiction as described
in clauses 1 and 3.
(d)(1) Not later than February 15 of the first
session of a Congress, each standing committee of the
House shall, in a meeting that is open to the public
and with a quorum present, adopt its oversight plans
for that Congress. Such plans shall be submitted
simultaneously to the Committee on Government Reform
and Oversight and to the Committee on House Oversight.
In developing such plans each committee shall, to the
maximum extent feasible--
(A) consult with other committees of the
House that have jurisdiction over the same or
related laws, programs, or agencies within its
jurisdiction, with the objective of ensuring
that such laws, programs, or agencies are
reviewed in the same Congress and that there is
a maximum of coordination between such
committees in the conduct of such reviews; and
such plans shall include an explanation of what
steps have been and will be taken to ensure
such coordination and cooperation;
(B) give priority consideration to including
in its plans the review of those laws, programs
or agencies operating under permanent budget
authority or permanent statutory authority; and
(C) have a review toward ensuring that all
significant laws, programs, or agencies within
its jurisdictions are subject to review at
least once every ten years.
During the 104th Congress, the Committee on Ways and Means
had five standing Subcommittees, as follows:
Subcommittee on Trade;
Subcommittee on Oversight;
Subcommittee on Health;
Subcommittee on Social Security; and
Subcommittee on Human Resources.
The membership of the five Subcommittees of the Committee
on Ways and Means in the 104th Congress is as follows:
Subcommittee on Trade
PHILIP M. CRANE, Illinois,
Chairman
CHARLES B. RANGEL, New York BILL THOMAS, California
SAM M. GIBBONS, Florida E. CLAY SHAW, Jr., Florida
ROBERT T. MATSUI, California AMO HOUGHTON, New York
WILLIAM J. COYNE, Pennsylvania MEL HANCOCK, Missouri
L.F. PAYNE, Virginia DAVE CAMP, Michigan
RICHARD E. NEAL, Massachusetts JIM RAMSTAD, Minnesota
DICK ZIMMER, New Jersey
JENNIFER DUNN, Washington
Subcommittee on Oversight
NANCY L. JOHNSON, Connecticut,
Chairman
ROBERT T. MATSUI, California WALLY HERGER, California
SANDER M. LEVIN, Michigan \6\ MEL HANCOCK, Missouri
GERALD D. KLECZKA, Wisconsin \4\ SAM JOHNSON, Texas \2\
BENJAMIN L. CARDIN, Maryland ROB PORTMAN, Ohio
JIM McDERMOTT, Washington JIM RAMSTAD, Minnesota
MICHAEL R. McNULTY, New York \5\ DICK ZIMMER, New Jersey
GREG LAUGHLIN, Texas \1\
JIMMMY HAYES, Louisiana \3\
Subcommittee on Health
BILL THOMAS, California, Chairman
FORTNEY PETE STARK, California NANCY L. JOHNSON, Connecticut
BENJAMIN L. CARDIN, Maryland JIM McCRERY, Louisiana
JIM McDERMOTT, Washington JOHN ENSIGN, Nevada
GERALD D. KLECZKA, Wisconsin JON CHRISTENSEN, Nebraska
JOHN LEWIS, Georgia PHILIP M. CRANE, Illinois
AMO HOUGHTON, New York
SAM JOHNSON, Texas
Subcommittee on Social Security
JIM BUNNING, Kentucky, Chairman
ANDY JACOBS, Jr., Indiana SAM JOHNSON, Texas
BARBARA B. KENNELLY, Connecticut MAC COLLINS, Georgia
L.F. PAYNE, Virginia ROB PORTMAN, Ohio
RICHARD E. NEAL, Massachusetts PHILIP S. ENGLISH, Pennsylvania
JON CHRISTENSEN, Nebraska
MEL HANCOCK, Missouri \2\
GREG LAUGHLIN, Texas \1\
Subcommittee on Human Resources
E. CLAY SHAW, Jr., Florida,
Chairman
HAROLD E. FORD, Tennessee DAV CAMP, Michigan
BARBARA B. KENNELLY, Connecticut JIM McCRERY, Louisiana
SANDER M. LEVIN, Michigan MAC COLLINS, Georgia
CHARLES B. RANGEL, New York PHILIP S. ENGLISH, Pennsylvania
FORTNEY PETE STARK, California JIM NUSSLE, Iowa
JENNIFER DUNN, Washington
JOHN ENSIGN, Nevada
----------
\1\ As of July 10, 1995.
\2\ January 1, 1995 to July 10, 1995.
\3\ As of February 28, 1996.
\4\ As of April 19, 1996.
\5\ As of March 20, 1996.
\6\ January 1, 1995 to April 19, 1996.
The Committee on Ways and Means submits its legislative and
oversight activity review report for the 104th Congress
pursuant to the above stated provisions of the Rules of the
House. Section I of the report describes the Committees'
legislative activities, divided into seven sections as follows:
Legislative Review of Budget Reconciliation: Balanced Budget
Act; Legislative Review of Tax, Trust Fund, and Pension Issues;
Legislative Review of Trade Issues; Legislative Review of
Health Issues; Legislative Review of Social Security Issues;
Legislative Review of Human Resources Issues; and Legislative
Review of Debt Issues.
Section II of the report describes the Committees'
oversight activities. It includes a copy of the Committee's
Oversight Agenda, adopted in open session on February 8, 1995,
along with a description of actions taken and recommendations
made with respect to the oversight plan. The report then
discusses additional Committee oversight activities, and any
recommendations or actions taken as a result. Finally, the
report includes three appendices with Committee information
which has historically been included in a separate committee
publication (see WMCP: 103-29). Appendix I is an expanded
discussion of the Jurisdiction of the Committee on Ways and
Means; Appendix II is a brief Historical Note on the origins of
the Committee; Appendix III is a Statistical Review of the
Activities of the Committee on Ways and Means; and Appendix IV
is a listing of the Chairmen and Membership of the Committee
from the 1st-104th Congresses.
104th Congress Report
HOUSE OF REPRESENTATIVES
2nd Session 104-872
_______________________________________________________________________
REPORT ON LEGISLATIVE AND OVERSIGHT ACTIVITY OF THE COMMITTEE ON WAYS
AND MEANS DURING THE 104TH CONGRESS
_______
December 20, 1996.--Committed to the Committee of the Whole House on
the State of the Union and ordered to be printed
_______________________________________________________________________
Mr. Archer, from the Committee on Ways and Means, submitted the
following
R E P O R T
I. Legislative Activity Review
A. Legislative Review of Budget Reconciliation: The Balanced Budget Act
A major focus of the Committee's legislative activity in
the 104th Congress was consideration of budget reconciliation
legislation aimed at producing a balanced budget.
On February 7, 8, and 9, 1995, the full Committee held a
hearing on the President's Fiscal Year 1996 budget.
On March 15, 1995, the Committee reported to the House,
H.R. 1157, the ``Welfare Transformation Act of 1995'' (H. Rept.
104-81, Part I). On March 24, 1995, H.R. 4, the ``Personal
Responsibility Act,'' passed the House, with an amendment
incorporating elements of H.R. 1157.
On May 18, 1995, the House approved H. Con. Res. 67,
setting forth the Congressional budget for the United States
Government for fiscal years 1996, 1997, 1998, 1999, 2000, 2001,
and 2002, and the House agreed to the conference report on H.
Con. Res. 67 on June 29, 1995.
On September 13, 1995, the Committee ordered reported to
the Committee on the Budget--its Budget Reconciliation
Recommendations--Trade Items, as amended. On September 19,
1995, the Committee ordered reported to the Committee on the
Budget its Budget Reconciliation Recommendations, Revenue
Items, as amended. On September 21, 1995, the Committee ordered
reported to the Committee on the Budget its Budget
Reconciliation Recommendations-Trade Adjustment Assistance, as
amended.
On October 11, 1995, the Committee ordered reported to the
House, H.R. 2425 the ``Medicare Preservation Act,'' as amended.
On October 17, 1995, the Committee on the Budget reported
to the House, H.R. 2491, the ``Balanced Budget Act of 1995,''
which contained the recommendations of the Committee on Ways
and Means, and the other House committees.
On October 26, 1995, H.R. 2491 passed the House, with an
amendment in the nature of a substitute in the form of H.R.
2517, which incorporated by reference provisions of H.R. 4 and
H.R. 2425, On November 17, 1995, the House agreed to the
conference report on H.R. 2491. On November 20, 1995, the House
agreed to a Senate amendment to H.R. 2491 (as a result of the
application of the Byrd Rule in the Senate).
On December 6, 1995, the bill was vetoed by the President.
The major revenue provisions of H.R. 2491, the Balanced
Budget Act of 1995, as approved by the Congress, were
originally in H.R. 1215, the Contract With America Tax Relief
Act of 1995: a $500 per child tax credit for families with
qualifying children under age 18; marriage penalty tax relief
for two-earner couples; establishment of American Dream
Individual Retirement Accounts (IRAs) permitting non-deductible
contributions of $2,000 per person per year to accounts from
which qualifying distributions would be tax-free; an increase
to $2,000 in deductible IRA contributions for each spouse
(including a homemaker not working outside the home) and other
changes to the rules for deductible IRAs; tax incentives for
private long-term care insurance; an exclusion from income of
life insurance benefits received by terminally or chronically
ill individuals; capital gains tax relief including a 50
percent capital gains deduction for individuals, indexation of
the basis of capital assets for individuals, a 28 percent
alternative tax rate for corporate capital gains, and a
provision allowing homeowners selling at a loss a capital loss
deduction; a deduction for the cost of leasehold improvements
disposed of at the end of a lease term; reform of the corporate
alternative minimum tax; an increase of the estate tax
exemption to $750,000 with future inflation indexing of that
amount and several other estate tax thresholds; an increase to
$25,000 in the amount small businesses are eligible to expense
(i.e., deduct in the year of purchase); clarification of the
eligibility for a home office deduction; a $5,000 adoption
expense tax credit; and a $1,000 deduction for home care of the
elderly.
Other revenue provisions in the bill included a $2,500
student loan interest deduction; extensions of expiring tax
provisions (work opportunity tax credit, employer-provided
education assistance, research and experimentation tax credit,
orphan drug tax credit, deduction for contributions of
appreciated stock to private foundations, commercial aviation
fuel tax exemption, Airport and Airway Trust Fund excise taxes,
Internal Revenue Service (IRS) user fees, Superfund and oil
spill liability taxes, excise tax refund authority for alcohol
fuels blenders, nonconventional fuels tax credit, Federal
Unemployment Tax Act (FUTA) exemption for alien agricultural
workers, and disclosure of return information to the Department
of Veterans Affairs); sunset of the low income housing tax
credit; an estate tax exemption for qualified family-owned
business interests; an estate tax exclusion for property
donated subject to a conservation easement; a change to the
involuntary conversion rules for Presidentially-declared
disaster areas; establishment of medical savings accounts; the
Taxpayer Bill of Rights 2; intermediate sanctions for tax-
exempt organizations; tax-exempt status for common investment
funds; and tax simplification provisions relating to
individuals, pensions, partnerships, international taxation,
estate taxes, excise taxes, tax administration, and other
matters.
The bill also contained several corporate income tax
changes: reform of the tax treatment of certain corporate stock
redemptions; a requirement of corporate tax shelter reporting;
disallowance of the interest deduction with respect to
corporate-owned life insurance policy loans; phase-out of
preferential tax deferral for certain large farm corporations;
phased-in repeal of the section 936 possessions tax credit;
reform of the income forecast method of accounting; withdrawals
of excess pension plan assets; modification of the exclusion
for damages received on account of personal injuries; tax
reporting for payments to attorneys; a provision to address
tax-motivated expatriation; repeal of the business exclusion
for energy subsidies provided by public utilities; modification
to the basis adjustment and other rules under section 1033
(relating to involuntary conversions); disallowance of the
rollover of gain on sale of a home to the extent of previous
depreciation; limit tax-free rollovers to replacement homes
within the United States; repeal of the exemption for gambling
proceeds exceeding $5,000 from bingo and keno; repeal of the
tax credit for contributions to special Community Development
Corporations; repeal of advance refunds of diesel fuel tax for
diesel cars and light trucks; application of the failure to pay
penalty to substitute returns; election to convert scholarship
funding corporations into taxable corporations; a look-through
rule for purposes of characterizing certain subpart F insurance
income as unrelated business taxable income; repeal of the 50
percent interest exclusion for loans to Employee Stock
Ownership Plans (ESOPs); modification of the ozone depleting
chemicals tax; modification of the two-county tax-exempt bond
rule; tax-exempt bonds for the Alaska Power Administration;
modification of the treatment of foreign trusts; establishment
of Financial Asset Securitization Investment Trusts (FASITs);
tax-free treatment of contributions in aid of construction; 3-
year amortization for intrastate operating rights of truckers;
modification of the treatment of certain life insurance company
income; clarification of the tax status of newspaper carriers
and other worker classification issues; tax-free conversion of
common trust funds into mutual funds; elimination of interest
allocation exception for certain nonfinancial corporations;
modification of the depreciation for small motor fuel/
convenience store outlets; repeal of the special bad debt
deduction rules that apply to thrift institutions; phase-out
and extension of the luxury automobile excise tax; and several
Earned Income Credit (EIC) reforms to improve compliance and
target the credit to lower income working families and
individuals.
The major Medicare provisions included in H.R. 2425, the
``Medicare Preservation Act of 1995,'' were incorporated with
modifications into title VIII of H.R. 2491.
A MedicarePlus program would be established to increase the
availability of privately offered Medicare plan choices to
beneficiaries. Changes would be proposed in standards relating
to premiums, payments, quality and other elements of
contracting for private health plans participating as Medicare
risk contractors. Organizational and financial requirements
would be established for a new risk contracting entity known as
provider-sponsored organizations.
Processes would be established for development of uniform
data elements for MedicarePlus plans and the fee-for-service
systems. Modifications would be made to rules concerning
duplication and coordination of Medicare related plans, other
than Medigap. Special rules would be established for Medicare
Medical Savings Accounts. A new Medicare Payment Review
Commission was established, consolidating and refocusing two
existing commissions.
Provisions designed to combat health care fraud and abuse
would be established including special funding for coordinated
Federal, State and local programs; new criminal code
requirements; increased civil monetary penalties, and a
beneficiary incentive program for reporting fraudulent
billings. Regulatory relief would be provided for certain
compensation arrangements of providers, and for shared
services. Modifications would be made to payments for graduate
medical education under Medicare. Changes would be made to
scheduled updates in payments to hospitals, disproportionate
share payments, capital payments, bad debt payments, and
certain exempt hospital payments. An interim and future system
of paying for skilled nursing facility services based on
episodes of care would be established. Future updates in
hospice service payments would be set.
Physician payment rules would be changed to establish a
single conversion factor and to replace the update default
formula. The formula-driven overpayment for certain outpatient
services would be eliminated. Changes would be made in payment
updates for clinical laboratory services, durable medical
equipment, ambulance services, and ambulatory surgery center
services.
The Part B premium would be kept at 31.5 percent of program
costs and an income-related reduction in Federal subsidies of
the Part B premium would be established. A new payment method
would be established for home-health services. A failsafe
budget mechanism would be created to manage annual growth in
Medicare expenditures.
A package of provisions relating to rural areas would
establish a new, rural-limited service hospital program;
special rules for access to emergency services; reinstitution
of Medicare Dependent Hospitals; special rules on area wage
adjustments and classification of rural referral centers;
additional payments in provider shortage areas; expanded nurses
aids training; and payments to physician assistants and nurse
practitioners.
A new Title XXII would be added to the Social Security Act
creating a trust fund to aid in financing graduate medical
education. Lastly, clinical laboratories in a physician's
office would be exempted from Clinical Laboratory Improvement
Amendments (CLIA) requirements.
The major human resource provisions contained in title XII
of H.R. 2491 incorporated most, but not all, of the provisions
included in the conference report on H.R. 4 (see additional
description under ``Legislative Review of Human Resources
Issues'' below). The welfare reform provisions of H.R. 2491
would provide for the creation of broad cash welfare, child
care and child protection block grants, while providing special
assistance to States with growing populations or experiencing
high unemployment. More than 30 programs, including the
Nation's main cash welfare program, Aid to Families with
Dependent Children, would be replaced with flexible block
grants designed to protect children and provide temporary
assistance permitting families to become free from long-term
dependence on government benefits.
Under the legislation, welfare would be converted into a
work program by: requiring participation in work activities
(generally either through work, job taining or vocational
education) within 2 years for parents on welfare; placing a 5-
year limit on receipt of Federal cash welfare benefits, with
limited exceptions; and requiring States to move specific
percentages (rising to 50 percent of all families on welfare in
2002) of welfare caseloads into work activities.
The legislation would promote State efforts designed to
reduce illegitimacy. States would be given the option of
limiting cash payments to minor unwed mothers, of preventing an
increase in payments to families already on welfare that have
additional babies, and of developing other methods of reducing
out-of-wedlock births that, if successful, could result in
States' obtaining additional Federal incentive funds.
In addition, the legislation included changes to the
program intended to improve compliance and target the EIC to
lower-income working families and individuals.
The legislation would also: make changes in National and
State child support enforcement systems; reform the children's
Supplemental Security Income program to limit abuse and focus
benefits on severely disabled children; provide added child
care funding to allow families to leave welfare for work;
reform nutrition programs and allow 7 States to receive
nutrition block grants; reserve benefits for citizens and
noncitizens who had worked, were veterans of the U.S. armed
forces, or were political refugees; reform the food stamp
program, curb fraud and require work; and, finally, achieve an
estimated $58 billion in savings over 7 years. Nonetheless, the
legislation anticipated increased Federal spending on affected
programs, rising from about $200 billion to about $300 billion
between 1996 and 2002.
The trade provisions of H.R. 2491 included reauthorization
and extension of the Generalized System of Preferences program
through December 31, 1997.
The debt limit provisions of the Balanced Budget Act
contained an increase in the statutory debt limit from $4.9
trillion to $5.5 trillion.
B. Legislative Review of Tax, Trust Fund, and Pension Issues
1. Tax Provisions in the Contract with America
On January 4, 1995, H.R. 6, the ``American Dream
Restoration Act,'' was introduced by Reps. Crane, Nussle, and
Salmon; H.R. 8, the ``Senior Citizens' Equity Act,'' was
introduced by Reps. Bunning, Hastert, Kelly, and Thurman; H.R.
9, the ``Job Creation and Wage Enhancement Act,'' was
introduced by Committee Chairman Archer and Reps. DeLay,
Saxton, Smith, and Tauzin; and H.R. 11, the ``Family
Reinforcement Act'', was introduced by Reps. Vucanovich,
Thomas, and Weller.
On January 5, 10, 11, 12, 17, 18, 19, 24, 25, 26, and 31,
and February 1, 1995, the Full Committee held hearings on the
tax provisions contained in H.R. 6, H.R. 8, H.R. 9, and H.R.
11. On January 20, 1995, the Subcommittee on Health held a
hearing on tax incentives for long-term care insurance
contained in H.R. 8.
On March 3, 1995, H.R. 1121, the ``Tax Technical
Corrections Act of 1995,'' was introduced by Committee Chairman
Archer and Rep. Gibbons.
On March 13, 1995, H.R. 1215, the ``Contract with America
Tax Relief Act of 1995,'' was introduced by Committee Chairman
Archer. The bill included provisions derived from the revenue
provisions in H.R. 6, H.R. 8, H.R. 9, and H.R. 11, as well as
H.R. 1121 and certain other revenue provisions.
On March 21, 1995, the Committee reported to the House H.R.
1215, without amendment (H. Rept. 104-84). Additional titles
were added to the bill as part of the adoption of the rule, and
H.R. 1215 passed the House on April 5, 1995. There was no
Senate action on H.R. 1215. Many provisions in the ``Contract
with America Tax Relief Act'' were included in the Balanced
Budget Act of 1995 (H.R. 2491), the Health Insurance
Portability and Accountability Act of 1996 (H.R. 3103), and the
Small Business Job Protection Act of 1996 (H.R. 3448). For a
discussion of the Balanced Budget Act of 1995, see section
I.A., above. For a discussion of the Health Insurance
Portability and Accountability Act of 1996, see part [I.D.2.],
below. For a discussion of the Small Business Job Protection
Act of 1996, see part [I.B.11.], below.
In summary, H.R. 1215, the ``Contract With America Tax
Relief Act of 1995,'' as passed by the House, included the
following revenue provisions: a $500 per child tax credit for
families with qualifying children under age 18; marriage
penalty tax relief for two-earner couples; establishment of
American Dream Savings Accounts permitting non-deductible
contributions of $2,000 per person per year to accounts from
which qualifying distributions would be tax-free; an increase
to $2,000 in deductible IRA contributions for each spouse
(including a homemaker not working outside the home); repeal of
the 1993 income tax increase on Social Security benefits; tax
incentives for private long-term care insurance; an exclusion
from income of life insurance benefits received by terminally
or chronically ill individuals; capital gains tax relief
including a 50 percent capital gains deduction for individuals,
indexation of the basis of capital assets for individuals, a 25
percent alternative tax for corporate capital gains, and a
provision allowing homeowners selling at a loss a capital loss
deduction; a neutral cost recovery system for depreciable
assets; a deduction for the cost of leasehold improvements
disposed of at the end of a lease term; repeal of the corporate
alternative minimum tax; the potential for individual taxpayers
to designate up to 10 percent of their tax liability to a
Public Debt Reduction Trust Fund; an increase in the estate tax
exemption to $750,000 with future inflation indexing of that
amount and several other estate tax thresholds; an increase to
$35,000 in the amount small businesses are eligible to expense;
clarification of the eligibility for a home office deduction; a
$5,000 adoption expense tax credit; a $500 tax credit for home
care of the elderly; and technical corrections to various prior
tax acts. The bill also included an increase to $30,000 in the
Social Security earnings limit.
2. Expatriation
On February 6, 1995, the President submitted his FY 1996
budget proposal. This proposal included a provision to amend
the tax treatment of U.S. taxpayers that renounce their U.S.
citizenship or residency.
On March 24, 1995, the Senate passed H.R. 831 (see below)
which included an amendment by the Senate that modified the
current tax code rules applicable to U.S. citizens that
relinquish their U.S. citizenship. The provision was
substantively the same as the expatriation provision contained
in the President's FY 1996 budget. The conference report on
H.R. 831 did not contain an expatriation provision. Instead,
the conference report directed the staff of the Joint Committee
on Taxation to study the issues presented by proposals to
modify the taxation of expatriation and submit a report on this
study to the Congressional tax-writing committees by June 1,
1995.
On March 27, 1995, the Subcommittee on Oversight held a
public hearing on issues relating to taxation of U.S. citizens
who relinquish their citizenship and long-term resident aliens
who terminate their U.S. residency.
On June 1, 1995, the staff of the Joint Committee on
Taxation submitted its expatriation report entitled ``Issues
Presented by Proposals to Modify the Tax Treatment of
Expatriation.'' (JCS-17-95)
On June 9, 1995, Committee Chairman Archer and Oversight
Subcommittee Chairman Johnson introduced H.R. 1812, the
``Expatriation Tax Act of 1995.'' H.R. 1812 revised the income,
estate, and gift tax rules applicable to individuals who
renounce their U.S. citizenship and for other purposes. On June
16, 1995, the Committee reported to the House H.R. 1812, as
amended (H. Rept. 104-145).
On September 19, 1995, the Committee ordered reported to
the Committee on the Budget its Budget Reconciliation
Recommendations-Revenue Items (see part I.A., above). Among the
revenue items were the provisions in H.R. 1812. The Balanced
Budget Act of 1995, H.R. 2491 (see part I.A., above), contained
a provision that was very similar to the one contained in H.R.
1812.
On March 25, 1996, the Committee reported to the House H.R.
3101 as amended (H. Rept. 104-496, Part 1) (see Legislative
Review of Health Issues, below), which included an expatriation
provision, and the conference report on H.R. 3103 included a
substantially similar expatriation provision (H. Rept. 104-
736). In summary, the expatriation provision in H.R. 3103
strengthens and expands the current tax code rules applicable
to expatriation, requires individuals who renounce their U.S.
citizenship to file certain information with the IRS, and
requires Treasury to submit within 90 days of enactment a
report to the Committee on Ways and Means and the Senate
Committee on Finance about tax compliance by U.S. taxpayers
living overseas.
3. Extension of health insurance deduction for the self-employed and
repeal of section 1071 of the Internal Revenue Code
On January 17, 1995, Committee Chairman Archer announced
that the Committee would immediately review the operation of
section 1071 of the Internal Revenue Code to explore possible
legislative changes to section 1071, including the possibility
of repeal. On January 27, 1995, the Subcommittee on Oversight
held a hearing to examine the operation and administration of
section 1071.
On February 6, 1995, H.R. 831, a bill to amend the Internal
Revenue Code of 1986 to permanently extend the deduction for
the health insurance costs of self-employed individuals, to
repeal the provision permitting nonrecognition of gain on sales
and exchanges effectuating policies of the Federal
Communications Commission, and for other purposes, was
introduced by Committee Chairman Archer, and Reps. Matsui,
Thomas, and Nancy Johnson. On February 14, 1995, the Committee
reported to the House H.R. 831, as amended (H. Rept. 104-32).
On February 21, 1995, the House passed H.R. 831. On March
24, 1995, the Senate then passed H.R. 831 as amended.
On March 30, 1995, the House approved the conference report
on H.R. 831. On April 3, 1995, the Senate also approved the
conference report on H.R. 831. On April 11, 1995, the President
signed the bill into law (P.L. 104-7).
In summary, H.R. 831, as signed into law, increased and
made permanent the health care deduction for the self-employed,
repealed the provision allowing tax-free exchanges of certain
broadcast properties certified by the Federal Communications
Commission (FCC), denied the earned income credit to
individuals having ``disqualified income'' (i.e., interest,
dividends, net rent and royalty income) in excess of $2,350,
extended special rules for certain group health plans, and
required a Joint Committee on Taxation study of certain
expatriation proposals by June 1, 1995.
4. Budget reconciliation in 1995
For a discussion of the tax provisions included in the
Balanced Budget Act of 1995 (H.R. 2491) see I.A., above.
5. Thrift bad debt recapture
On October 18, 1995, H.R. 2494, the ``Thrift Charter
Conversion Tax Act of 1995,'' was introduced by Committee
Chairman Archer and Committee on Banking and Financial Services
Chairman Leach. H.R. 2494 would repeal the special bad debt
deduction rules that apply to thrift institutions but would
have required only partial recapture of such deductions.
On October 26, 1995, the Committee held a hearing on H.R.
2494. On November 7, 1995, the Committee reported to the House
H.R. 2494, as amended (H. Rept. 104-324).
The provisions of H.R. 2494 were incorporated into the
conference report on H.R. 2491, the ``Balanced Budget Act of
1995'' (see part I.A., above) and later into H.R. 3103, the
``Health Insurance Portability and Accountability Act of 1996''
(see part Legislative Review of Health Issues, below) as passed
by the House, and ultimately into the conference report on H.R.
3448, the ``Small Business Job Protection Act of 1996'' (see
below) (H. Rept. 104-737).
6. Tax Relief for Members of the Armed Forces in the former Yugoslavia
On December 14, 1995, H.R. 2778, a bill to provide that
members of the Armed Forces performing services for the
peacekeeping effort in the Republic of Bosnia and Herzegovina
shall be entitled to certain tax benefits in the same manner as
if such services were performed in a combat zone, was
introduced by Mr. Bunning.
On February 29, 1996, the Committee reported to the House
H.R. 2778, as amended (H. Rept. 104-465). H.R. 2778 was passed
by the House under suspension of the rules on March 5, 1996. On
March 6, 1996, the Senate passed H.R. 2778, and on March 20,
1996, the President signed the bill into law (P.L. 104-117).
7. Adoption Credit
On January 18, 1995, the Committee held a hearing on H.R.
11, the ``Family Reinforcement Act,'' which included a maximum
$5,000 refundable tax credit for adoption expenses and included
a similar provision in H.R. 1215, the ``Contract with America
Tax Relief Act'' (see above). A similar credit was included in
H.R. 2491, the ``Balanced Budget Act of 1995'' (see part I.A.,
above).
On April 23, 1996, H.R. 3286, the ``Adoption Promotion and
Stability Act of 1996,'' was introduced by Rep. Molinari. On
May 3, 1996, the Committee reported to the House H.R. 3286, as
amended (H. Rept. 104-542, Part II). On May 10, 1996, H.R.
3286, as amended, passed the House. On June 13, 1996, H.R. 3286
was reported by the Senate Finance Committee, as amended, and
on June 24, 1996, the bill was reported by the Senate Committee
on Indian Affairs. The Senate did not take any further action
on H.R. 3286.
The conference report on H.R. 3448, the ``Small Business
Job Protection Act'' (see below) included provisions of the
Adoption Promotion and Stability Act. In summary, the
conference report provides a nonrefundable tax credit of up to
$5,000 for qualified adoption expenses, effective January 1,
1997. A maximum credit of $6,000 may be claimed by taxpayers
adopting U.S. children with special needs. A $5,000 income tax
exclusion ($6,000 in the case of special needs adoptions) is
also provided for employees who receive employer-provided
adoption assistance. The credit for nonspecial needs adoptions
and the exclusion for employer-provided adoption assistance
sunsets after December 31, 2001.
8. Tax Provisions in the Health Insurance Portability and
Accountability Act
See description of the tax provisions included in H.R. 3103
under Legislative Review of Health issues, below.
9. Taxpayer Bill of Rights 2
On March 24, 1995, the Subcommittee on Oversight held a
hearing to explore the development of a Taxpayer Bill of Rights
2 and consider additional taxpayer safeguards that may be
appropriate to provide citizens with more evenhanded treatment
in their dealings with the IRS. In addition, the Subcommittee
staff reviewed numerous communications from taxpayers which
described their experiences with the IRS and reinforced the
position that a Taxpayer Bill of Rights 2 was needed.
On September 12, 1995, the Subcommittee on Oversight
unanimously approved a report (WMCP: 104-8) transmitting its
recommendations for legislative and administrative changes to
achieve such taxpayer safeguards. This report formed the
foundation for H.R. 2337, the Taxpayer Bill of Rights 2, which
was introduced on September 14, 1995, by Subcommittee on
Oversight Chairman Nancy Johnson and Ranking Democrat Member
Robert Matsui.
On September 19, 1995, the Committee ordered reported to
the Committee on the Budget its Budget Reconciliation
Recommendations-Revenue Items (see part I.A., above). Among the
revenue items were provisions in H.R. 2337, as amended. H.R.
2491, the ``Balanced Budget Act of 1995,'' (see part I.A,
above), contained a smaller package of provisions designed to
conform with the ``Byrd Rule.''
On March 28, 1996, the Committee reported to the House H.R.
2337, as amended (H. Rept. 104-506).
On April 16, 1996, the bill passed the House under
suspension of the rules. On July 11, 1996, H.R. 2337 was
adopted by the Senate, and the President signed the bill into
law on July 30, 1996 (P.L. 104-168).
In summary, H.R. 2337 included provisions related to the
establishment of the position of Taxpayer Advocate within the
IRS and expansion of the authority of the Taxpayer Advocate to
intervene on behalf of taxpayers; modifications to installment
agreement provisions; expansion of the IRS's authority to abate
interest; judicial review of IRS failure to abate interest;
extension of the interest-free period for payment of tax after
notice and demand; studies of joint and several liability for
married persons filing joint returns and other joint return-
related issues; disclosure of collection activities with
respect to joint returns; modifications to lien and levy
provisions and offers-in-compromise; civil damages for
fraudulent filing of information returns; requirement to
conduct reasonable investigations of disputed information
returns; awards of costs and attorney fees; modifications to
recovery of civil damages for unauthorized collection actions;
modification to penalty for failure to collect and pay over
tax; modification of rules relating to summonses; safeguards
relating to designated summonses; relief from retroactive
application of Department of the Treasury regulations; and a
number of miscellaneous provisions. Also, the bill provided for
intermediate sanctions in cases of excess benefits to insiders
of certain tax-exempt organizations.
10. Repeal of 1993 Tax on Transportation Fuels
On May 8, 1996, the Committee held a hearing on the effects
of the 4.3 cents per gallon tax on transportation fuels imposed
by the ``Omnibus Budget Reconciliation Act of 1993'' (OBRA 93),
and dedicated to the General Fund of the Treasury. H.R. 3415, a
bill to amend the Internal Revenue Code of 1986 to repeal
through December 31, 1996, the 4.3 cents increase on
transportation motor fuels, was introduced by Rep. Seastrand on
May 8, 1996. On May 15, 1996, the Committee reported to the
House H.R. 3415, without amendment, (H. Rept. 104-576, Part I).
On May 21, 1996, H.R. 3415 passed the House, as amended. The
Senate took no action, other than referring H.R. 3415 to the
Committee on Finance.
11. Small Business Job Protection Act
On May 14, 1996, H.R. 3448, the ``Small Business Job
Protection Act of 1996,'' was introduced by Committee Chairman
Archer. On May 20, 1996, the Committee reported to the House
H.R. 3448 as amended (H. Rept. 104-586). On May 22, 1996, H.R.
3448 passed the House, as amended. Pursuant to the rule adopted
on May 21, 1996, in the engrossment of H.R. 3448, the text of
H.R. 1227 (which would increase the minimum wage and make other
changes), as passed by the House on May 23, 1996, was appended
to H.R. 3448.
On June 18, 1996, the Senate Committee on Finance reported
H.R. 3448, as amended. On July 9, 1996, the bill, as amended,
passed the Senate.
On August 1, 1996, the conference report on H.R. 3448 (H.
Rept. 104-737) was filed. On August 2, 1996, both the House and
Senate agreed to the conference report, and on August 20, 1996,
the President signed the bill into law (P.L. 104-188).
Many of the revenue provisions in H.R. 3448 were included
in H.R. 2491, the ``Balanced Budget Act of 1995.'' H.R. 3448
included the following significant revenue-losing provisions:
increased expensing under section 179 of the Internal Revenue
Code and other incentives for small businesses; a number of
provisions that simplify and strengthen the retirement plan
provisions in the Internal Revenue Code (such as establishing
Savings Incentive Match Plans for employees of small
businesses, allowing section 457 plans to establish trusts,
allowing tax-exempt organizations to establish 401(k) plans,
establishing safe harbor non-discrimination rules for section
401(k) plans, permitting tax-exempt entities and employee stock
ownership plans (ESOPs) to be subchapter S shareholders, and
permitting IRA contributions of up to $2,000 to be made for
each spouse--including a homemaker who does not work outside
the home--if the combined compensation of both spouses is at
least equal to the combined amount); Subchapter S
simplification and reforms (such as increasing the number of
shareholders an S corporation may have and allowing S
corporations to hold S corporation and C corporation
subsidiaries); extension of several previously expired tax
provisions, including the work opportunity tax credit
(replacing the expired targeted jobs tax credit), the exclusion
for employer-provided educational assistance, the research and
experimentation tax credit, the orphan drug tax credit, the
deduction for gifts of stock to private foundations, and the
nonconventional fuels tax credit; and several miscellaneous
proposals (such as repeal of section 956A of the Internal
Revenue Code, modification of the ozone depleting chemicals
tax, tax-exempt bonds for the Alaska Power Administration,
clarification of the tax status of newspaper carriers, tax-free
conversion of common trust funds into mutual funds, and
modification of the depreciation for small motor fuel/
convenience store outlets). It also included an adoption tax
credit and related provisions from H.R. 3286, the ``Adoption
Promotion and Stability Act of 1996'' (see above), and a
renewal of the Generalized System Preferences, from H.R. 1654,
the ``GSP Renewal Act of 1995.''
H.R. 3448 was approximately revenue neutral and contained
several revenue-raising provisions: repeal (over a ten-year
period) of the section 936 credit; extension of the airline
ticket tax through 1996; repeal of the 50 percent interest
income exclusion for financial institution loans to ESOPs; a
look-through rule for purposes of characterizing certain
subpart F insurance income as unrelated business income; repeal
of advance refunds of diesel fuel tax for diesel cars and light
trucks; reform of the income forecast method of accounting;
modification of the exclusion for damages received on account
of personal injuries; modification to the basis adjustment and
other rules under section 1033 (relating to involuntary
conversions); modification of the two-county tax-exempt bond
rule; election to convert scholarship funding corporations into
taxable corporations; establishment of FASITs; tax-free
treatment of contributions in aid of construction; a
requirement to apply math error rules for dependency exemptions
and filing status when correct taxpayer identification numbers
are not used; repeal of the business exclusion for energy
subsidies provided by public utilities; repeal of the special
bad debt deduction rules that apply to thrift institutions (see
above); phase-out and repeal of the luxury automobile excise
tax; and modification of the treatment of foreign trusts.
Legislation to extend the Generalized System of Preferences
was included in the conference report on H.R. 3448, with
provision to extend the program through May 31, 1997 (see
Legislative Review of Trade Issues, below).
12. Additional Tax Provisions
a. EIC provisions in welfare reform
H.R. 3734, the ``Personal Responsibility and Work
Opportunity Act of 1996,'' (P.L. 104-193) (see Legislative
Review of Human Resource Issues, below) contained several
changes to the EIC designed to improve compliance and to target
the EIC to lower income families. In summary, the new law
denies the EIC to persons who are unauthorized to work in the
United States, make changes to the amount and expands the
definition of disqualified income, revises the calculation of
adjusted gross income for purposes of the EIC phaseout, and
authorizes the IRS to use math error procedures when returns do
not include correct taxpayer identification numbers or where
self-employment taxes are not paid by EIC filers, generally
effective for tax years after 1995.
b. Miscellaneous tax reforms
On July 11 and 12, 1995, the Committee held hearings on
various miscellaneous tax reform and simplification proposals.
c. Senior Citizens' Right to Work Act of 1995
The Senior Citizens' Right to Work Act of 1995 would permit
members of the clergy to revoke exemption from Social Security
coverage (see Legislative Review of Social Security Issues,
below).
d. President's fiscal year 1997 budget
On March 19, 1996, President Clinton submitted his fiscal
year 1997 budget to the Congress. On April 15, 1996, the
Committee requested written comments from the public on
provisions in the President's budget that were not in the
Balanced Budget Act of 1995.
e. Miscellaneous tax provisions involving the jurisdiction of the
committee
During the 104th Congress, the Committee exercised
jurisdiction over several transportation-related bills reported
by the Committee on Transportation and Infrastructure.
On May 9, 1995, pursuant to an exchange of letters between
Committee Chairman Archer and Committee on Transportation and
Infrastructure Chairman Shuster, a technical amendment
clarifying the uses of the Oil Spill Liability Trust Fund was
offered during House consideration of H.R. 1361, the ``Coast
Guard Authorization Act for FY 1996.'' In addition, Chairman
Archer requested the deletion, during conference consideration
of S. 1004, the ``Coast Guard Authorization Act of 1995,'' of a
Senate amendment which would have expanded the uses of the
Sport Fish Account within the Aquatic Resources Trust Fund.
Subsequently, the Senate amendment was deleted from the
conference report (H. Rept. 104-854), and on October 19, 1996,
the President signed the bill into law (P.L. 104-324).
On July 17, 1996, the full Committee approved a conforming
amendment to be included in H.R. 3592, the ``Water Resources
Development Act of 1996.'' The amendment updated the Harbor
Maintenance Trust Fund expenditure purposes in the Internal
Revenue Code to allow the expenditures contemplated by the
underlying bill.
On July 26, 1996, in an exchange of letters between
Committee Chairman Archer and Committee on Transportation and
Infrastructure Chairman Shuster, it was agreed that an
amendment would be included as part of H.R. 3539, the ``Federal
Aviation Authorization Act of 1996,'' which would strike the
tax title previously included in the authorization bill and add
language to extend the Airport and Airway Trust Fund
expenditure purposes and authority contained in the Internal
Revenue Code through October 1, 1999. In addition, it was
agreed that language be included in H.R. 3539 regarding
proposed overflight fees and commission appointments. On
September 24, 1996, representatives from the Committee were
named as conferees on H.R. 3539. In summary, the conference
report (H. Rept. 104-848) included language similar to House
provisions governing overflight fees and an extension of the
aviation Trust Fund expenditure authority and purposes until
October 1, 1998. On October 9, 1996, the President signed the
bill into law (P.L. 104-264).
C. Legislative Review of Trade Issues
1. extension of fast track negotiating authority
``Fast track'' implementing procedures, which were first
enacted in 1974, have expired with respect to new trade
agreements entered into after the Uruguay Round. These
procedures permitted the President to enter into trade
agreements and seek implementation for those agreements under a
special approval process.
On September 22, 1995, chairman Archer, Subcommittee on
Trade Chairman Crane, and Rep. Dreier, introduced H.R. 2371,
the ``Trade Agreements Authority Act of 1995.'' The legislation
would put in place special procedures for implementing trade
agreements entered into between January 1, 1996, and December
31, 1999, with an extension available. The procedures would be
similar to the expired provisions, with modifications to
clarify and narrow their application so that they do not apply
to provisions that are not directly related to the trade
negotiating objectives and are extraneous to the concluded
trade agreement.
The Subcommittee on Trade and the Subcommittee on Rules and
Organization of the House Committee on Rules held joint
hearings on fast track issues on May 11 and May 17, 1995.
On October 20, 1995, the Committee reported to the House
H.R. 2371, as amended. The bill, as reported, included a
provision to give the President proclamation authority to
modify tariffs on products from the West Bank and Gaza Strip.
As reported by the Committee, H.R. 2371 would specify that
bills implementing trade agreements may qualify for fast track
procedures only if those bills consist solely of provisions
directly related to principal trade negotiating objectives set
forth in the bill, provisions necessary for the operation or
implementation of trade agreements, and provisions approving
the agreement and statement of administrative action. Under the
bill, fast track would also apply to provisions that define and
clarify operation and effect of U.S. law and provisions
necessary to comply with budget offset requirements. H.R. 2371
would also provide authority to the President to negotiate
certain tariff reductions without the need for implementation.
The bill would establish a number of requirements that the
President consult with Congress and require the President, at
least 90 days before entering into an agreement, to notify
Congress of his intent to enter into the agreement. The bill
would add a new requirement that the President, within 60 days
of signing an agreement, submit to Congress a preliminary list
of existing laws that he considers would be required to bring
the United States into compliance with agreement. Most of the
remaining provisions were identical to the expired law. There
was no further Congressional action.
2. shipbuilding trade agreement act
After five years of negotiation, key shipbuilding nations
(the United States, the European Union, Japan, South Korea,
Finland, Sweden, and Norway) completed negotiations and signed
on December 21, 1994, the Agreement Respecting Normal
Competitiveness Conditions in the Commercial Shipbuilding and
Repair Industry. The Agreement, negotiated under the auspices
of the Organization for Economic Cooperation and Development,
applies to the construction and repair of self-propelled
seagoing vessels of 100 gross tons and above and covers
approximately 80 percent of the ships engaged in global
shipping. The Agreement was scheduled to enter into force on
January 1, 1996. In the United States, legislation must be
enacted by Congress to bring U.S. law into compliance with the
Agreement.
On July 18, 1995, the Subcommittee on Trade held a hearing
to discuss implementation of the Shipbuilding Agreement.
On December 11, 1995, Subcommittee Chairman Crane, and
Reps. Gibbons and Dunn introduced H.R. 2754, the `Shipbuilding
Trade Agreement Act.'' On December 13, 1995, the Subcommittee
on Trade reported to the full Committee H.R. 2754.
On April 18, 1996, the Committee reported to the House H.R.
2754, as amended (H. Rept. 104-524, Part I).
As reported by the Committee, H.R. 2754 would implement the
Agreement under U.S. law. Specifically, the bill would
establish an injurious pricing mechanism analogous to Title VII
of the Tariff Act of 1930, which implements the antidumping
provisions of the Uruguay Round. In addition, the bill would
eliminate the current 50 percent duty on repairs to U.S. flag
vessels made in signatory countries. The bill would also amend
the Merchant Marine Act of 1936 to assure U.S. compliance with
the Agreement, including adjustment of the terms of the Title
XI loan guarantee program. Finally, the bill would provide
measures to offset the revenue that would be lost in
eliminating the 50 percent repair duty.
On May 29, 1996, the Committee on National Security
reported to the House H.R. 2754, as amended (H. Rept. 104-524,
Part II). The most significant change from the bill as reported
by the Committee on Ways and Means was a delay of the effective
date of the amendment to the Title XI loan guarantee program.
On June 13, 1996, the House passed H.R. 2754, as amended.
As amended, the bill would establish an injurious price
mechanism and eliminate the 50 percent vessel repair duty. In
addition, the bill would delay the effective date of the Title
XI modifications for 30 months, prohibit any measures against
Jones Act vessels, and carve out an exception for military
reserve vessels. The bill was not considered by the full
Senate.
3. bilateral trade relations
a. Trade relations with the People's Republic of China, including most-
favored-nation status
On June 2, 1995, the President announced his decision to
waive, for another year with respect to China, the freedom-of-
emigration requirements in Title IV of the Trade Act of 1974,
thereby granting China most-favored-nation (MFN) status between
July 1995 and July 1996.
On May 23, 1995, the Subcommittee on Trade held a hearing
on the question of renewing China's most-favored-nation trade
status. At this hearing, Members of Congress, as well as
representatives of the Administration and the business
community, expressed their views regarding U.S.-China trade
relations. Earlier in the year, on March 9, 1995, the
Subcommittee received testimony from the United States Trade
Representative Ambassador Mickey Kantor on the intellectual
property rights agreement signed with the People's Republic of
China on February 6, 1995, and on prospects for China's
accession to the World Trade Organization.
On June 16, 1995, H.J. Res. 96, a joint resolution
disapproving the extension of nondiscriminatory (MFN) treatment
to the products of the People's Republic of China, was
introduced by Rep. Wolf. On July 17, 1995, the Committee
reported adversely to the House H.J. Res. 96 without amendment
(H. Rept. 104-188). On July 20, 1995, H.J. Res. 96, was tabled
in the House, thereby continuing MFN treatment for one year.
On May 31, 1996, the President announced his decision to
waive, for another year with respect to China, the freedom-of-
emigration requirement of Title IV of the Trade Act of 1974,
thereby granting China MFN status between July 1996 and July
1997.
On June 11, 1996, the Subcommittee on Trade held a hearing
on the question of renewing China's most-favored-nation trade
status. At this hearing, testimony was received from Members of
Congress, Acting United States Trade Representative Ambassador
Charlene Barshefsky, and representatives from business, human
rights, and labor organizations on the subject of U.S.-China
trade relations.
On June 13, 1996, H.J. Res. 182, a joint resolution
disapproving the extension of nondiscriminatory (MFN) treatment
to the products of the People's Republic of China, was
introduced by Rep. Rohrabacher. On June 25, 1996, the Committee
reported adversely to the House H.J. Res. 182, without
amendment (H. Rept. 104-634), and on June 27, 1996, H.J. Res.
182 failed passage in the House, thereby continuing MFN
treatment for one year.
Finally, on July 16, 1996, Chairman Crane requested public
comment concerning a change in terminology ``most-favored-
nation'' treatment.
b. Trade relations with Cambodia, including most-favored-nation status
On February 23, 1995, the Subcommittee on Trade issued a
request for written public comment on the extension of MFN
treatment to the products of Cambodia. In response, the
Subcommittee received comments from the private sector in favor
of the proposed extension and no comments in opposition to it.
On May 16, 1995, H.R. 1642 was introduced by Subcommittee
on Trade Chairman Crane to provide for the extension of MFN
treatment to the products of Cambodia by striking ``Kampuchea''
from General note 3(b) of the Harmonized Tariff Schedule upon
the effective date of a Federal Register notice that a trade
agreement obligating reciprocal MFN treatment between the
United States and Cambodia has entered into force. The bill
also would require the President to submit a report to
Congress, no later than 18 months after the date of enactment,
on trade relations between the United States and Cambodia
pursuant to the bilateral trade agreement.
On June 7, 1995, the Subcommittee on Trade reported to the
full Committee H.R. 1642, without amendment. On June 27, 1995,
the Committee reported to the House H.R. 1642, without
amendment (H. Rept. 104-160). On July 11, 1995, the House
passed H.R. 1642. On July 25, 1996, the Senate passed H.R. 1642
as amended, and on September 12, 1996 the House concurred in
the Senate amendment. On September 25, 1996, the President
signed the bill into law by (P.L. 104-203).
c. Trade relations with Bulgaria, including most-favored nation status
On April 19, 1995, the Subcommittee on Trade issued a
request for written public comment on the extension of
permanent and unconditional MFN treatment to the products of
Bulgaria. In response, the Subcommittee received comments from
the private sector in favor of the proposed extension and no
comments in opposition to it.
On May 16, 1995, H.R. 1643 was introduced by Subcommittee
on Trade Chairman Crane to provide the President with the
authority to determine that Title IV of the Trade Act of 1974
should no longer apply with respect to Bulgaria and to proclaim
the extension of permanent MFN treatment to the products of
that country.
On June 7, 1995, the Subcommittee on Trade reported to the
full Committee H.R. 1643, without amendment. On June 27, 1995,
the Committee reported to the House H.R. 1643, without
amendment (H. Rept. 104-162). On July 11, 1995, the House
passed H.R. 1643, without amendment. However, the provisions on
Bulgaria were later removed from the bill when it was used as a
vehicle to proceed on unrelated matters.
On July 10, 1995, the Congress received a presidential
message transmitting a report indicating Bulgaria's continued
compliance with the freedom-of-emigration requirements in Title
IV of the Trade Act of 1974.
On January 5, 1996, H.R. 2853, a bill identical to the
House-passed version of H.R. 1643, was introduced by
Subcommittee on Trade Chairman Crane and Rep. Rangel. On
February 28, 1996, the Committee reported to the House H.R.
2853, without amendment (H. Rept. 104-466). On March 5, 1996,
the House passed H.R. 2853.
On June 28, 1996, the Senate passed H.R. 2853 without
amendment. On July 17, 1996, the Congress received another
presidential message transmitting a report, which was referred
to the Committee on Ways and Means, indicating Bulgaria's
continued compliance with the freedom-of-emigration criteria in
Title IV of the Trade Act of 1974. On July 18, 1996, the
President signed into law H.R. 2853 (P.L. 104-162).
d. Trade relations with Romania, including most-favored-nation status
On May 19, 1995, the President sent a message transmitting
a report to Congress, which found Romania to be in full
compliance with the freedom-of-emigration requirements in Title
IV of the Trade Act of 1974. This action removed the need for
an annual Presidential waiver to provide for the continuation
of Romania's MFN status.
On July 11, 1995, and on January 3, 1996, the Congress
received presidential messages transmitting reports, indicating
Romania's continued compliance with the freedom-of-emigration
criteria in Title IV of the Trade Act of 1974.
On March 26, 1996, H.R. 3161 was introduced by Subcommittee
on Trade Chairman Crane to provide the President with the
authority to determine that Title IV of the Trade Act of 1974
should no longer apply with respect to Romania and to proclaim
the extension of permanent MFN treatment to the products of
that country.
On April 1, 1996, the Subcommittee on Trade issued a
request for written public comment on the extension of
permanent and unconditional MFN treatment to the products of
Romania. The Subcommittee received a significant number of
comments in favor of the proposed extension, primarily from
business groups and individual firms, and a few comments in
opposition to it, largely from groups concerned about minority
rights in Romania.
On May 14, 1996, the Subcommittee on Trade reported to the
full Committee H.R. 3161, without amendment. On June 18, 1996,
the Committee reported to the House the bill, without amendment
(H. Rept. 104-629). On July 17, 1996, H.R. 3161 passed the
House, and on July 19, 1996, the bill passed the Senate without
amendment. On August 3, 1996, the President signed the bill
into law (P.L. 104-171).
e. Trade relations with the West Bank and Gaza Strip, including
extension of free trade benefits
On April 25, 1985, the United States and Israel signed the
U.S./Israel Free Trade Agreement. In an exchange of letters on
October 17, 1995, among the United States, the Government of
Israel, and the Palestinian Authority, the U.S. Trade
Representative agreed to seek statutory authority to proclaim
elimination of existing duties on articles of the West Bank and
Gaza Strip. The Palestinian Authority agreed to accord U.S.
products duty free access to the West Bank and Gaza Strip, to
prevent illegal transshipment of goods not qualifying for duty
free access, and to support all efforts to end the Arab
economic boycott of Israel.
On September 21, 1995, the Committee on Ways and Means met
to consider H.R. 2371, legislation that would extend ``fast
track'' trade agreement implementing procedures. At that time,
an amendment was offered and agreed to, which would give the
President proclamation authority to modify tariffs on products
from the West Bank and Gaza Strip. On October 20, 1995, the
Committee reported to the House the bill, as amended (H. Rept.
104-285, Part I). However, the House took no further action on
this bill.
H.R. 3074, legislation to extend free trade benefits to the
West Bank and Gaza Strip, was introduced on March 13, 1996, by
Subcommittee on Trade Chairman Crane, and Reps. Shaw and
Rangel. Specifically, the legislation would provide the
President proclamation authority to modify or eliminate tariffs
on products from the West Bank and Gaza Strip and qualifying
industrial zones.
On March 25, 1996, the Committee reported to the House the
bill, without amendment (H. Rept. 104-495).
On April 16, 1996, the House passed H.R. 3074 under
suspension of the rules. The Senate passed the bill on
September 27, 1996, by unanimous consent. On October 2, 1996,
the President signed the bill into law (P.L. 104-234).
f. Trade relations with Japan
On March 28, 1996, the Subcommittee on Trade held a hearing
on U.S. trade policy towards Japan. Government and private
sector witnesses testified on the effectiveness of various
sectoral agreements and the progress of the Framework
Negotiations and sectoral initiatives, including: market
deregulation, photographic film, semiconductors, insurance,
medical technology and equipment, and civil aviation.
g. Trade relations with Cuba, including the Cuban Liberty and
Democratic Solidarity Act of 1995
On February 14, 1995, H.R. 927, the Cuban Liberty and
Democratic Solidarity Act of 1995 was introduced to seek
international sanctions against Cuba and to plan for the
support of a transition government leading to a democratically
elected government in Cuba.
On June 30, 1995, the Subcommittee on Trade held a hearing
to examine the economic relationship that is likely to develop
between the United States and Cuba in the post-Castro era.
Testimony was received from the Administration, Members of
Congress, and private sector witnesses.
On August 3, 1995, Chairman Archer wrote to the Chairman of
the International Relations Committee to request that a
manager's amendment be offered during House consideration of
H.R. 927 to eliminate from the bill all provisions relating to
trade in sugar and to change the text of the remaining trade-
related provisions to language prepared by Ways and Means
Committee staff. Based on this understanding, Chairman Archer's
letter stated that a markup of H.R. 927 by the Committee on
Ways and Means would not be necessary. On August 4, 1995, the
Chairman of the International Relations Committee sent a letter
to Chairman Archer agreeing to his requests.
On September 21, 1995, H.R. 927, as amended, passed the
House, and on October 19, 1995, the bill passed the Senate,
with an amendment. On October 20, 1995, the text of H.R. 927,
as passed by the House, was included as Subtitle C of Title VI
of H.R. 2517, an amendment in the nature of a substitute
adopted to H.R. 2491, the ``Balanced Budget Act of 1995''. H.R.
2491 passed the House on October 26, 1995. The Cuba legislation
was not included in the Senate-passed version or the conference
report on H.R. 2491.
The provisions were subsequently included in the conference
report on H.R. 927 (H. Rept. 104-468). based on an exchange of
letters, a provision was added in conference section 102 to
codify existing Executive Orders and regulations on the Cuban
embargo.
On March 5, 1996, the conference report on H.R. 927 passed
the Senate and passed the House on March 6, 1996. On March 12,
1996, the President signed the bill into law (P.L. 104-114).
h. Trade relations with sub-Saharan Africa
On February 5, 1996, the President transmitted to Congress
the first of five annual reports required under section 134 of
the Uruguay Round Agreements Act (URAA) entitled the
Comprehensive Trade and Development Policy for the Countries of
Africa.
On August 1, 1996, the Subcommittee on Trade held a hearing
to review the status of trade relations between the United
States and the countries of sub-Saharan Africa, including the
opportunities and obstacles that exist. In addition, the
hearing explored possible ways for the United States to expand
and facilitate trade relations, as well as develop new trade
opportunities, with sub-Saharan Africa. Administration
witnesses testified from the Office of the United States Trade
Representative and the Department of State. In addition,
testimony was received from Members of Congress and private
sector witnesses.
On September 26, 1996, H.R. 4198 was introduced by
Subcommittee on Trade Chairman Crane and Reps. Rangel, and
McDermott to authorize a new trade and investment policy for
sub-Saharan Africa.
i. Iraq, Serbia, and Montenegro
On May 29, 1996, the Committee on Appropriations reported
to the House H.R. 3540, a bill making appropriations for
foreign operations programs for fiscal year 1997 (H. Rept. 104-
600). The bill included a provision granting authority to the
President to impose import sanctions on products from countries
which have not conformed to the United Nations sanctions with
respect to Iraq, Serbia or Montenegro. The granting of
authority to impose such sanctions falls within the
jurisdiction of the Committee on Ways and Means. On May 30,
1996, Chairman Archer wrote to the Chairman of the Foreign
Operations, Export Financing and Related Programs Subcommittee
of the Committee on Appropriations and indicated he would not
object to a waiver of House Rule XXI(5)(b) on this bill.
On June 11, 1996, H.R. 3540 passed the House. H.R. 3540 was
later included as part of the conference report to H.R. 3610,
Making Omnibus Consolidated Appropriations for Fiscal Year 1997
(H. Rept. 104-863), which passed the House on September 28,
1996, and passed the Senate on September 30, 1996. On September
30, 1996, the President signed the bill into law (P.L. 104-
208).
j. Iran and Libya Sanctions Act of 1996
On April 17, 1996, H.R. 3107, the Iran Oil Sanctions Act of
1996, a bill to impose sanctions on persons exporting certain
goods or technology to Iran that would enhance this country's
ability to develop its petroleum resources, was reported to the
House by the Committee on International Relations (H. Rept.
104-523, Part I). On May 22, 1996, the Subcommittee on Trade
held a hearing on Iran and Libya sanctions. Testimony was
received from USTR, the Department of State, and the Department
of the Treasury concerning the Administration's goals with
respect to ending support for terrorist activities by these
countries and the potential effectiveness of the proposed
legislation in deterring these activities.
On June 14, 1996, the Committee reported to the House H.R.
3107, as amended (H. Rept. 104-523, Part II). H.R. 3107 as
amended would: establish certain sanctions to deter Iran and
Libya from acquiring weapons of mass destruction; and urge the
President to pursue negotiations to establish a multilateral
sanctions regime with respect to Iran.
On June 19, 1996, H.R. 3107 passed the House, as amended.
On July 16, 1996, the Senate passed H.R. 3107 with an amendment
to make sanctions against investments that contribute to the
development of Libya's petroleum resources mandatory, rather
than discretionary. On July 23, 1996, the House agreed to H.R.
3107, as amended by the Senate. On August 5, 1996, the
President signed the bill into law (P.L. 104-172).
k. Parity for Caribbean basin initiative countries
On January 8, 1995, H.R. 553, the Caribbean Basin Trade
Security Act, was introduced by Subcommittee on Trade Chairman
Crane and Reps. Shaw, Gibbons, and Rangel. The bill would grant
beneficiary countries under the Caribbean Basin Initiative
(CBI) tariff and quota treatment equivalent to that under the
North American Free Trade Agreement (NAFTA), for up to ten
years on all products not already receiving duty-free
treatment, in order to ensure that CBI countries would not be
adversely affected by NAFTA.
On February 10, 1995, the Subcommittee on Trade held a
hearing on H.R. 553. On April 24, 1995, the Subcommittee
reported to the full Committee H.R. 553 with an amendment. The
bill as reported contained the provisions of H.R. 553 as
introduced, technical and conforming changes, and a provision
regarding triennial reviews of benefits accorded under H.R.
553, based on eligibility criteria in current law, but
providing additional guidance on how such criteria should be
interpreted.
There was no further action by the Committee.
4. Operations of U.S. Customs Service, the International Trade
Commission, and the U.S. Trade Representative
On January 30, 1996, the Trade Subcommittee held a hearing
on the reorganization plans of the Customs Service, including
efforts to implement the Customs Modernization Act. Testimony
was received from Customs, the U.S. General Accounting Office,
the National Treasury Employees Union, and a panel of private-
sector witnesses.
On February 27, 1995, the Trade Subcommittee held a hearing
on authorizations of appropriations for Customs, the U.S.
International Trade Commission (ITC), and the Office of the
United States Trade Representative (USTR), and to review the
Administration's fiscal year 1996 and 1997 budget proposals for
these trade agencies. The hearing also addressed the
effectiveness of the operation of these agencies. Testimony was
received from representatives of these agencies as well as from
trade organizations interested in import and export issues.
On March 29, 1995, the Trade Subcommittee considered a
draft bill to authorize appropriations for fiscal years 1996
and 1997 for Customs, the ITC, and USTR. The draft bill as
reported included a provision for an annual trade agreements
reporting requirement. On June 19, 1995, Subcommittee on Trade
Chairman Crane introduced H.R. 1887, a bill containing the
provisions reported by the Subcommittee on Trade authorizing
appropriations for Customs, the ITC, and USTR; repealing the
Caribbean Basin Economic Recovery Act Report; changing the
publication of the Economic Impact of the Andean Trade
Preference report from each calendar year to every two calendar
years; repealing the East-West Trade Statistics Monitoring
System; and requiring the President to submit additional
information on trade agreements in the annual report to
Congress.
H.R. 1887 authorized appropriations for the U.S. Customs
Service not to exceed $550,237,000 in each of fiscal years 1996
and 1997 for salaries and expenses incurred in noncommercial
operations, and not less than $839,593,000 in each of fiscal
years 1996 and 1997 for salaries and expenses incurred in
commercial operations. The bill further authorized $60,993,000
in each of fiscal years 1996 and 1997 for operation and
maintenance of Customs' Air and Marine Interdiction Program.
The bill also authorized appropriations for the ITC of
$44,500,000 in each of fiscal years 1996 and 1997. Of the
amount authorized, not more than $2,500 could be used for
reception and entertainment expenses, subject to the approval
of the Chairman of the Commission.
The bill authorized appropriations to USTR of $20,949,000
for each of fiscal years 1996 and 1997. Of these amounts, not
more than $98,000 could be used for entertainment and
representation, and not more than $2,500,000 would remain
available until expended.
On June 27, 1995, the Committee reported to the House H.R.
1887 as amended, with a provision to restore legislative
authority for officials from the Customs' Air and Marine
Interdiction Program to support other Federal, State, and local
agencies in their law enforcement and emergency humanitarian
efforts (H. Rept. 104-161). There was no further action taken
in the House on H.R. 1887.
Finally, on January 31, 1996, the Subcommittee requested
comments from the public concerning possible reforms to the
International Trade Commission.
5. Generalized system of preferences
On February 27, 1995, the Subcommittee on Trade held a
hearing on the extension of the Generalized System of
Preferences (GSP). The Subcommittee received testimony in
support of extending GSP form the Administration and from
companies and associations representing exporters, importers,
economic development groups, and consumer interests.
On May 17, 1995, H.R. 1654, the GSP Renewal Act of 1995, a
bill to reauthorize the Generalized System of Preferences
Program for a period of five years, was introduced by
Subcommittee on Trade Chairman Crane and Rep. Rangel. The bill
would make modest reforms and technical changes to Title V of
the Trade Act of 1974 that are intended to simplify and improve
the administration of the GSP program. On May 18, 1995, the
Subcommittee on Trade reported the bill to the full Committee,
without amendment.
On September 13, 1995, the Committee ordered reported to
the Committee on the Budget Budget Reconciliation
Recommendations-Trade Items, which were included in H.R. 2491,
the ``Balanced Budget Act of 1995'' (H. Rept. 104-280). The
recommendations, as reported, reauthorized the program for 2.5
years through December 31, 1997, retroactive to the July 31,
1995 expiration date. The provisions were included in the
conference report, but the bill was vetoed by the President on
December 6, 1995.
On August 2, 1996, the House and Senate approved the
conference agreement on H.R. 3448, the Small Business Jobs
Protection Act of 1996, which included the GSP extension
through May 31, 1997 (H. Rept. 104-737). On August 20, 1996,
the President signed the bill into law (P.L. 104-188).
6. Miscellaneous trade issues
a. Legislation to make technical corrections and miscellaneous
amendments to trade laws, including rules of origin
On April 25, 1995, Trade Subcommittee Chairman Crane
requested written comments from parties interested in technical
corrections and other miscellaneous changes to U.S. trade laws.
Among these provisions was a set of technical amendments
approved by the Committee during the 103rd Congress for
inclusion in the Uruguay Round Agreements Act (P.L. 103-465)
but which were not included in the final version of the bill
submitted to the President. In response to Chairman Crane's
request, the Committee received comments from the private
sector and the Administration.
On July 11, 1995, the Trade Subcommittee held a hearing on
rules of origin. The hearing reviewed the administration of
U.S. laws for preferential and non-preferential rules of origin
and country-of-origin marking requirements, and the prospects
for the World Trade Organization (WTO) rules-of-origin working
program referred to in section 132 of the URAA. Requests for
exemptions from country-of-origin marking requirements for
certain imports were included in the record of this hearing.
Legislative proposals were subsequently introduced to provide
these marking exemptions.
On June 14 and August 2, 1995, the Trade Subcommittee
reported to the full Committee two draft bills to make
technical corrections and other miscellaneous amendments to
trade laws. On September 13, 1995, the Committee reported to
the Committee on the Budget, Budget Reconciliation
Recommendations-Trade Items, including the text of these two
draft bills (H. Rept. 104-280). These provisions were included
in H.R. 2491, the ``Balanced Budget Act of 1995,'' which passed
the House on October 26, 1995 (H. Rept. 104-280). The
provisions were subsequently removed from the bill prior to the
House-Senate conference, due to the application in the Senate
of the ``Byrd Rule.''
On August 9, 1995, and January 31, 1996, Subcommittee on
Trade Chairman Crane requested written comments from parties
interested in additional technical corrections and
miscellaneous amendments to trade laws. In response to these
comments, the Trade Subcommittee prepared a draft bill. In
addition, the Office of Law Revision Counsel identified the
need for a number of technical and clerical changes to trade
laws. These items were also included in the draft Subcommittee
bill. On May 9, 1996, the Trade Subcommittee reported to the
full Committee, without amendment, a draft bill consisting of a
package of technical corrections, duty suspensions and other
miscellaneous changes to trade laws.
On July 16, 1996, Trade Subcommittee Chairman Crane
introduced H.R. 3815, which combined the proposals passed by
the House as part of H.R. 2491 and proposals reported by the
Subcommittee on Trade on May 9, 1996. On July 29, 1996, the
Committee reported to the House H.R. 3815, as amended. The bill
as reported included a provision that would have placed a
specific moratorium on changes in the country-of-origin marking
requirements for metal forgings and hand tools, as well as
general consultation and layover requirements for any changes
in Administration policy with regard to rules of origin and
country-of-origin marking requirements. On July 30, 1996, H.R.
3185 passed the House under suspension of the rules.
On September 25, 1996, the Senate Committee on Finance
reported H.R. 3815, with amendments, which did not include the
provision relating to the moratorium, consultation, and layover
requirements for rules of origin and country-of-origin marking
requirements.
On September 28, 1996, H.R. 3815, as amended, passed the
Senate and the House by unanimous consent. The President signed
the bill into law on October 11, 1996 (P.L. 104-295).
b. Department of Commerce Dismantling Act
On June 29, 1995, the House and Senate passed the
conference report on H. Con. Res. 67, the ``Concurrent
Resolution on the Budget for Fiscal Years 1996, 1997, 1998,
1999, 2000, 2001 and 2002,'' which called for the elimination
of the Department of Commerce.
On September 13, 1995, the Committee met to consider H.R.
1756, a bill to abolish the Department of Commerce. On
September 21, 1995, the Committee reported to the House H.R.
1756, as amended (H. Rept. 104-260, Part I).
The bill, as reported, would dismantle the Commerce
Department and reorganize certain of its trade functions into
the United States Trade Administration. The Administrator would
be appointed by the President with Senate advice and consent
but would not have Cabinet rank. The United States Trade
Representative (USTR) would remain a separate, Cabinet-level
agency coordinating trade policy among departments and
agencies, with continued direct access to the President.
In addition, the bill would permit U.S. participation in
the United State section of the NAFTA Secretariat and the
Border Environment Cooperation Commission to continue. However,
funding must come out of authorizations for other trade
functions, and no additional funds would be authorized to be
appropriated for U.S. participation. H.R. 1756, as amended by
the Committee, would abolish the Committee for the
Implementation of Textile Agreements. Certain functions would
be transferred to USTR, and functions relating to assessing the
impact of textile imports on the domestic industry would be
transferred to the U.S. International Trade Commission.
The bill would transfer the chairmanship of the Foreign
Trade Zones (FTZs) Board to the new Administrator. The U.S.
Customs Service would continue to supervise and enforce the
operation of FTZs. The bill would abolish as duplicative the
Trade and Development Agency and would repeal the special
treatment for watches in the Harmonized Tariff Schedule of the
United States. Finally, the bill would cut the total budget for
trade functions by 25 percent but would not require that the
budget for each function be cut by that percentage. The
President would be required to conduct a study on the
consolidation of export promotion and export financing
functions.
On October 26, 1995, the House passed H.R. 2491, the
``Balanced Budget Act of 1995.'' Title XVII of that bill was
entitled the Department of Commerce Dismantling Act. With
respect to the provisions within the jurisdiction of the
Committee on Ways and Means, the bill included language similar
to H.R. 1756, as reported by the Committee, except that all of
the trade functions previously performed by Commerce would be
transferred to the United States Trade Representative.
On October 28, 1995, the Senate passed H.R. 2491, striking
all after the enacting clause and inserting the text of S.
1357. The Senate version did not contain the Commerce
reorganization provisions, and the provision were not included
in the conference report that was passed by the Senate on
November 17, 1995, and by the House on November 20, 1995, and
vetoed by the President on December 6, 1995.
The language contained in Title XVII of the House-passed
version of H.R. 2491 was then included in H.R. 2586, a bill to
provide a temporary increase in the public debt limit, which
was passed by the House on November 9, 1995. Also on November
9, the Senate passed H.R. 2586, but without the Commerce
Department reorganization provisions.
There was no further Congressional action.
c. Atlantic Tunas Convention Act
On May 1, 1995, H.R. 541, the ``Atlantic Tunas Convention
Act of 1995,'' as reported by the Committee on Resources, was
sequentially referred to the Committee on Ways and Means for a
period ending not later than June 30, 1995. H.R. 541, as
reported by the Committee on Resources, would delete existing
provisions permitting sanctions and instead provided for some
mandatory sanctions against countries without measures
comparable to those in the United States and would have
required the President to undertake consultations with
countries identified under the Act. In addition, the bill would
require the Secretary of Commerce to certify to the President
whether any countries have not established or are not likely to
establish reporting, monitoring, and enforcement measures
comparable to those in effect for the United States. Finally,
the bill would require the President, within sixty days of such
a certification, to limit the importation of fish to levels
consistent with the quota levels established by the Commission.
On June 16, 1995, the Subcommittee on Trade reported to the
full Committee H.R. 541, as amended.
On June 27, 1995, the Committee reported to the House H.R.
541 without further amendment (H. Rept. 104-109, Part II). As
reported by the Committee on Ways and Means, the bill would
strike the mandatory trade sanctions included in the version
reported by the Committee on Resources and instead include as a
condition for certification whether a signatory has measures
that are adequate and effective to meet the obligations of the
International Convention for the Conservation of Atlantic Tunas
(ICCAT). In addition, the bill would add more streamlined
provisions requiring Commerce to identify, notify, and publish
a list of countries whose fishing vessels are fishing or have
fished during the previous year in the convention area in a
manner inconsistent with the objectives of an ICCAT
recommendation. The President may then enter into consultations
with identified nations.
The text of H.R. 541, as amended, was incorporated as an
amendment to H.R. 716, which passed the House on April 3, 1995.
The bill passed the Senate with an amendment on June 30, 1995.
The House agreed to the Senate amendment on October 24, 1995,
and the President signed the bill into law on November 3, 1995
(P.L. 104-43).
d. International Dolphin Conservation Program Act
On July 10, 1996, H.R. 2823, the ``International Dolphin
Conservation Program Act,'' as amended by the Committee on
Resources, was sequentially referred to the Committee on Ways
and Means, for a period ending not later than July 23, 1996.
On July 23, 1996, the Committee on Ways and Means reported
to the House H.R. 2823, as amended by the Committee on
Resources, with no further amendments (H. Rept. 104-665, Part
II).
H.R. 2823, as amended, would implement into U.S. law the
Declaration of Panama concerning tuna fishing in the Eastern
Tropical Pacific (ETP). The bill would recognize that
significant reduction in dolphin mortality has been achieved by
nations fishing for tuna in the ETP. In addition, the bill
would replace the current use of U.S. unilateral standards as a
trigger for an import ban of tuna caught with purse seine nets
with multilateral standards agreed to as part of the Panama
Declaration. Finally, the bill would amend the definition of
``dolphin safe'' to include only tuna caught in sets in which
no dolphins were killed.
The bill passed the House on July 31, 1996.
There was no further Congressional action.
e. Federal Tea Tasters Repeal Act of 1996
On February 28, 1996, the Committee reported H.R. 2969, the
``Federal Tea Repeal Act of 1996,'' to the House, without
amendment (H. Rept. 104-467, Part I).
H.R. 2969 repealed the Tea Importation Act of 1897. The
bill eliminated the Board of Tea Experts and related programs
which previously prohibited the importation of tea of inferior
purity, quality, or fitness for consumption to standards set by
the Secretary of Health and Human Services, as well as the
inspection fee assessed on tea imports.
On March 21, 1996, H.R. 2969 passed the House without
amendment, and passed the Senate on March 25, 1996, without
amendment. On April 9, 1996, the President signed the bill into
law (P.L. 104-128).
f. Antidumping issues
On December 21, 1995, Subcommittee on Trade Chairman Crane
introduced H.R. 2822, the ``Temporary Duty Suspension Act,''
which is legislation to provide the Department of Commerce the
discretion to suspend antidumping duties temporarily if it
determines that prevailing market conditions related to the
availability of the product in the United States make
imposition of the duty inappropriate.
On January 31, 1996, the Subcommittee on Trade requested
written public comments on the legislation. On April 23, 1996,
the Subcommittee held a hearing on the Commerce Department's
proposed substantive antidumping regulations and other issues
concerning the administration of the antidumping law, including
H.R. 2822. Testimony from the Assistant Secretary of Commerce
for Import Administration, Members of Congress, the
Congressional Budget Office, the U.S. International Trade
Commission, and private sector witnesses was received.
The Committee took no other formal action.
g. Pre- and post-employment restrictions
On July 25, 1995, the Senate passed S. 1060, the ``Lobbying
Disclosure Act of 1995,'' including a provision which would
prohibit any person serving as the USTR or the Deputy USTR from
representing or advising a foreign entity at any time after
termination of that person's service and to disqualify such a
person from serving as a USTR or Deputy USTR if he or she
directly represented, aided, or advised a foreign entity in any
trade negotiation or trade dispute with the United States at
any time in the past.
On November 29, 1995, the House passed S. 1060 as passed by
the Senate, rejecting all amendments offered in the House. The
President signed the bill into law on December 19, 1995 (P.L.
104-65).
h. Export Administration Act
On June 5, 1996, H.R. 361, the ``Omnibus Export
Administration Act of 1996,'' a bill to reauthorize and reform
the Export Administration Act of 1979 until June 30, 2001, was
reported by the Committee on International Relations to the
House (H. Rept. 104-605, Part I). On June 5, 1995, the bill was
sequentially referred to the Committee on Ways and Means for
consideration of provisions within its jurisdiction for a
period ending not later than June 28, 1996.
On June 27, 1996, the Committee reported to the House H.R.
361, as amended by the Committee on International Relations (H.
Rept. 104-605, Part II).
On July 16, 1996, H.R. 361 passed the House. There was no
Senate action.
i. Authorization of Appropriations for Fiscal Year 1997 for Military
Activities of the Department of Defense
On July 17, 1996, the Committee was named as additional
conferees on the bill H.R. 3230, a bill to authorize
appropriations for fiscal year 1997 for the military activities
of the Department of Defense, which contained an amendment to
the Foreign Trade Zones Act (19 U.S.C. 81a) to remove the
Secretary of the Army from membership on the Foreign Trade
Zones Board (H. Rept. 104-724). The conference report was
passed by the House on August 1, 1996, and by the Senate on
September 10, 1996. The President signed the bill into law on
September 23, 1996 (P.L. 104-201).
j. The Comprehensive Antiterrorism Act of 1995
A provision of the bill H.R. 2703, the ``Comprehensive
Antiterrorism Act of 1995,'' would make it unlawful to import
plastic explosives not containing detection devices. On March
14, the House passed S. 735, a bill to prevent and punish acts
of terrorism, as amended with the text of H.R. 2703. At the
request of Chairman Archer, the final conference report (H.
Rept. 104-518) contained a technical conforming amendment to
the Tariff Act of 1930 to facilitate Customs interdiction of
plastic explosives under their seizure and forfeiture
authority. On April 17, 1996, the Senate agreed to the
conference report, and on April 18, 1996, the House agreed to
the conference report. On April 24, 1996, the President signed
the bill into law (P.L. 104-132).
k. 1996 Farm Bill
On February 9, 1996, the Committee on Agriculture reported
H.R. 2854, the ``Agricultural Market Transition Act,'' as
amended (H. Rept. 104-462, Part I) to the House. The bill
contained a provision to establish quotas to increase imports
of upland cotton above amounts allowed under the Uruguay Round
tariff-rate quotas if domestic cotton prices exceed specified
levels, and a requirement that importers of diary products pay
assessments to offset the cost of export and other sales and
promotion programs. On February 9, 1996, the Committee on Ways
and Means was discharged from further consideration. The House
passed H.R. 2854 as amended on February 29, 1996. On March 12,
1996, the Senate passed H.R. 2854, as amended, in lieu of S.
1541. On February 23, 1996, and March 19, 1996, Chairman Archer
wrote to the Chairman of the House Committee on Agriculture
regarding several trade-related provisions of jurisdictional
interest to the Committee on Ways and Means under consideration
by the House-Senate Conference Committee on H.R. 2854. On March
28, 1996, the House and Senate approved the conference report
(H. Rept. 104-494), which included the cotton provision but did
not include the dairy assessments. The President signed the
bill into law on April 4, 1996 (P.L. 104-127).
l. Section 310 of the Trade Act of 1974
On September 13, 1995, as part of recommendations to the
Committee on the Budget for inclusion in H.R. 2491, the
``Balanced Budget Act of 1995,'' the Committee approved a
recommendation to extend Section 310 of the Trade Act of 1974,
the so-called ``Super 301'' trade investigation procedure,
through the year 2000 (H. Rept. 104-289).
The provision was not included in the final conference
report on H.R. 2491, and there was no further Congressional
action.
m. Trade Adjustment Assistance
On May 16, 1995, the Subcommittee on Human Resources held a
hearing on the consolidation of job training programs,
including Trade Adjustment Assistance (TAA). On June 12, 1995,
Subcommittee on Trade Chairman Crane requested written comments
on all TAA programs. The comments received generally supported
extending these programs.
On September 21, 1995, the Committee ordered favorably
reported to the House Committee on the Budget three
recommendations to modify TAA. The first recommendation
concerning NAFTA-related TAA amended the authority of the
Secretary of Labor to waive the requirements for requiring
workers under general TAA to enter approved training programs
in order to receive Trade Adjustment Allowance payments only if
training is not available. The second recommendation terminated
relocation allowances under both general TAA and NAFTA-related
TAA. The third recommendation extended all TAA programs through
fiscal year 2000 and terminated these programs after September
30, 2000, to coincide with the renewal period proposed for
extension of fast-track negotiating authority.
These recommendations were included in H.R. 2491, the
``Balanced Budget Act of 1995'', which passed the House on
October 26, 1995. The TAA provisions were subsequently removed
prior to the House-Senate conference, due to the application in
the Senate of the ``Byrd Rule.'' There was no further
Congressional action.
D. Legislative Review of Health Issues
1. Medicare reform
A major focus of the Committee was H.R. 2425, the
``Medicare Preservation Act of 1995,'' introduced by Chairman
Archer on September 29, 1995.
Under the proposal, a MedicarePlus program would be
established to increase the availability of privately offered
Medicare plan choices to beneficiaries. Changes would be
proposed in standards relating to premiums, payments, quality
and other elements of contracting for private health plans
participating as Medicare risk contractors. Organizational and
financial requirements would be established for a new risk
contracting entity known as provider-sponsored organizations.
Processes would be established for development of uniform
data elements for MedicarePlus plans and the fee-for-service
systems. Modifications would be made to rules concerning
duplication and coordination of Medicare related plans, other
than Medigap. Special rules would be established for Medicare
Medical Savings Accounts. A new Medicare Payment Review
Commission would be established, consolidating and refocusing
two existing commissions.
Provisions designed to combat health care fraud and abuse
would be established including special funding for coordinated
Federal, State and local programs; new criminal code
requirements; increased civil monetary penalties; and a
beneficiary incentive program for reporting overbillings.
Regulatory relief would be provided for certain compensation
arrangements of providers, and for shared services.
Modifications would be made to payments for graduate medical
education under Medicare. Changes would be made to scheduled
updates in payments to hospitals, disproportionate share
payments, capital payments, bad debt payments, and certain
exempt hospital payments. An interim and future system of
paying for skilled nursing facility services based on episodes
of care would be established. Future updates in hospice service
payments were set.
Physician payment rules would be changed to establish a
single-conversion factor and to replace the update default
formula. The formula-driven overpayment for certain outpatient
services would be eliminated. Changes would be made in payment
updates for clinical laboratory services, durable medical
equipment, ambulance services, and ambulatory surgery center
services.
The Part B premium would be kept at 31.5 percent of program
costs and an income-related reduction in Federal subsidies of
the Part B premium would be established. A new payment method
would be established for home-health services. A fail-safe
budget mechanism would be created to manage annual growth in
Medicare expenditures.
A package of provisions relating to rural areas would
establish a new, rural limited service hospital program;
special rules for access to emergency services; reinstitution
of Medicare Dependent Hospitals; special rules on area wage
adjustments and classification of rural referral centers;
additional payments in provider shortage areas; expanded nurses
aide training and payments to physician assistants and nurse
practitioners.
A new Title XXII was added to the Social Security Act
creating a trust fund to aid in financing graduate medical
education. Lastly, clinical laboratories in a physician's
office were exempted from Clinical Laboratory Improvement
Amendments (CLIA) requirements.
The Subcommittee of Health held hearings on February 6, 7,
10, 23, March 21, 23, 30, April 3, May 3, 16, 24, 25, July 19,
20, 25, and 27 on Medicare issues and the full Committee held a
hearing on H.R. 2425 on September 22, 1995. On October 16,
1995, the Committee reported to the House H.R. 2425, as amended
(H. Rept. 104-276, Part I). On October 19, 1995, H.R. 2425
passed the House.
For further action see H.R. 2491, the ``Balanced Budget Act
of 1995.''
2. Health insurance reform
A major focus of the Committee's legislative activity in
the 104th Congress was consideration of health insurance
reform. H.R. 3103, the ``Health Insurance Portability and
Accountability Act of 1996'' (originally called the ``Health
Coverage Availability and Affordability Act of 1996'') was
introduced by Chairman Archer on March 18, 1996.
The bill provided for changes in the health insurance
market. It guarantees the availability and renewability of
health insurance coverage for certain employees and
individuals, and limits the use of preexisting condition
restrictions. The Act created Federal standards for insurers,
health maintenance organizations (HMOs), and employer plans,
including those who self insure. It permitted, however,
substantial State flexibility for compliance with the
requirements on insurance. The Secretary of Health and Human
Services and the Attorney General were required to jointly
establish a national health care fraud and abuse control
program to coordinate Federal, State and local law enforcement
to combat fraud with respect to health plans. The bill also
extended certain criminal penalties for fraud and abuse
violations under the Medicare and Medicaid programs to similar
violations in Federal health care programs except for the
Federal Employees Health Benefits Program. H.R. 3103 also
required that any standard or modification of a standard
adopted applies to the following persons: a health plan; a
clearinghouse; or a health care provider, but only to the
extent that the provider was conducting transactions referred
to in the bill.
a. Tax provisions in H.R. 3103
The bill's tax-related provisions included a provision
allowing individuals who are employees covered under a small
employer-sponsored high-deductible plan or self-employed and
who meet certain other requirements would be able to make tax-
deductible contributions to a Medical Savings Account (MSA)
although during the four-year pilot period, 1997-2000, the
number of taxpayers benefitting annually from an MSA
contribution would be limited to a threshold level of generally
750,000 taxpayers. H.R. 3103 also provided an increase in the
health insurance deduction for the self-employed to 80 percent
by the year 2006; a medical expense deduction for payment of
qualified long-term care insurance premiums and expenses; tax-
free accelerated health benefits; tax-exempt status to certain
State-established high risk insurance pools and to certain
State-established organizations providing workers' compensation
reinsurance; treatment of certain State-established
organizations as Blue Cross/Blue Shield organizations; penalty-
free IRA withdrawals for medical expenses that exceed 7.5
percent of the adjusted gross income and for health insurance
premiums for unemployed individuals; and modifications to the
group health plan requirements. To offset the revenue cost of
these provisions, the bill established new rules for taxpayers
who expatriate for tax purposes (see above); limited interest
deductions with respect to certain corporate-owned life
insurance; and repealed a special interest allocation rule
enacted as part of the Tax Reform Act of 1986.
The Subcommittee on Health held three hearings on
provisions in the bill, one on January 27, 1995, on health
insurance tax deductions for the Self-employed, another on May
12, 1995, on health insurance portability, and, finally, one on
June 27, 1995, on medical savings accounts.
On March 25, 1996 the Committee on Ways and Means reported
to the House H.R. 3103, as amended (H. Rept. 104-496, Part I).
On March 28, 1996, the bill, as amended, passed the House, and
it passed the Senate, as amended, on April 23, 1996. On August
1, 1996, the conference report (H. Rept. 104-736) passed both
the House and the Senate. The President signed the bill into
law on August 21, 1996 (P.L. 104-191).
3. Medicare SELECT
On January 11, 1995, Rep. Nancy Johnson introduced H.R.
483, a bill to amend title XVIII of the Social Security Act to
permit Medicare SELECT policies to be offered in all States,
and for other purposes.
Medicare SELECT is a demonstration which was limited to 15
States and was set to expire on June 30, 1995. Under Medicare
SELECT, insurers can offer benefits through designated health
professionals and facilities known as preferred providers.
Individuals enrolled in Medicare SELECT receive premium savings
over traditional fee-for-service Medigap policies that range
from 10 to 37 percent.
The Subcommittee on Health held a hearing which discussed
the Medicare SELECT on February 10, 1995. On March 2nd, 1995,
the Subcommittee on Health reported to the full Committee H.R.
483, as amended. The bill as reported extended the program to
all fifty states and made the program permanent. On March 15,
1995, the full Committee reported to the House H.R. 483, as
amended (H. Rept. 104-79, Part I).
On April 6, 1995, the bill passed the House, and on May 17,
1995, passed the Senate as amended. The conference report (H.
Rept. 104-157) passed the Senate on June 26, 1995, and the
House on June 30, 1995. The President signed the bill into law
on July 7, 1995 (P.L. 104-18).
4. 25 Percent health insurance deduction for self-employed
On February 6, 1995, Chairman Archer introduced H.R. 831, a
bill to amend the Internal Revenue Code of 1986 to permanently
extend the deduction for the health insurance costs of self-
employed individuals, to repeal the provision permitting
nonrecognition of gain on sales and exchanges effectuating
policies of the Federal Communications Commission, and for
other purposes.
An employer's contribution to a plan providing health
coverage for the employee and the employee's spouse and
dependents is excludable from the employee's income. No
equivalent exclusion applied in the case of self-employed.
However, prior law section 162(l) provided a deduction for 25
percent of the amount paid for health insurance of a self-
employed individual and the individual's spouse and dependents.
The 25-percent deduction was also available to more than 2
percent shareholders of S corporations. This deduction expired
at the end of 1993.
H.R. 831 reinstated the 25-percent health insurance
deduction for self-employed individuals from its expiration on
December 31, 1993, and extended the deduction permanently.
The Subcommittee on Health held a hearing on this issue on
January 27, 1995. On February 14, 1995, the Committee reported
H.R. 831 to the House, as amended (H. Rept. 104-32).
The bill passed the House on February 21, 1995, and the
Senate on March 24, 1995. On March 30, 1995, the House passed
the conference report (H. Rept. 104-92) and the Senate passed
the conference report on April 3, 1995. The President signed
the bill into law on April 11, 1995 (P.L. 104-7).
5. medicare presidential budget savings extension
H.R. 1134, the ``Medicare Presidential Budget Savings
Extension Act,'' was introduced March 6, 1995, by Subcommittee
on Health Chairman Thomas.
The bill would maintain savings resulting from temporary
freezes on payment increases for skilled nursing facilities,
permanently sets the Part B Medicare premium at 25 percent of
program expenditure, and extend certain secondary-payer
provisions, and maintain savings resulting from temporary
freezes on payment increases for Home Health Services.
On March 15, 1995, the Committee reported to the House H.R.
1134 without amendment. H.R. 1134 was then embodied in H.R.
1215 which was passed by the House on April 5, 1995. There was
no Senate action on H.R. 1215.
6. medicare trustees recommendations on resolving projected financial
imbalance in medicare trust funds
H.R. 1590, a bill to require the Trustees of the Medicare
Trust Funds to report recommendations on resolving projected
financial imbalance in Medicare Trust Funds, was introduced on
May 9, 1995, by Chairman Archer and Subcommittee on Health
Chairman Thomas.
The bill would require the Trustees of the Medicare Trust
Funds to report recommendations on resolving projected
financial imbalance in Medicare trust funds.
On May 15, 1995, the Committee reported to the House H.R.
1590, without amendment. On March 16, 1995, the bill failed to
receive the necessary two-thirds vote required to suspend the
rules and pass the bill. There was no further action on the
legislation.
7. unnecessary medical device reporting requirement
H.R. 2366, a bill to repeal an unnecessary medical device
reporting requirement, repealed section 1862(h) of the Social
Security Act (42 U.S.C. 1395 y). This provision required
doctors and hospitals receiving Medicare payments to provide
information to the Medicare cardiac registry whenever
pacemakers are used. The Medicare pacemaker registry
requirements became redundant in 1990, when Congress set up a
more comprehensive system for reporting on medical devices in
the Food and Drug laws.
On November 1, 1995, the Committee reported to the House
H.R. 2366, without amendment (H. Rept. 104-323, Part II). On
November 14, 1996, the House passed the bill, and the Senate
passed the bill on September 25, 1996. The President signed the
bill into law on October 2, 1996 (P.L. 104-224).
8. medicare and medicaid coverage data bank
H.R. 2685, a bill to repeal the Medicare and Medicaid
Coverage Data Bank, was introduced on November 29, 1995, by
Subcommittee on Health Chairman Thomas.
The Medicare and Medicaid Data Bank requires employers
having or contributing to a group health insurance plan to
submit employee health insurance information to the Secretary
of Health and Human Services, on an annual basis, for calendar
years 1994-1997. H.R. 2685 repeals section 1144 of the Social
Security Act, which repeals the Data Bank requirement.
On December 11, 1995, the Committee reported to the House
H.R. 2685, without amendment (H. Rept 104-394, Part I). On
March 12, 1996, the House passed the bill, and the Senate
passed the bill on September 25, 1996. The President signed the
bill into law on October 2, 1996 (P.L. 104-226).
E. Legislative Review of Social Security Issues
1. The ``Senior Citizens' Right To Work Act''
On January 4, 1995, Subcommittee on Social Security
Chairman Bunning introduced H.R. 8, the ``Senior Citizens'
Equity Act.'' On January 9, 1995, the Subcommittee on Social
Security held a public hearing on the provision of H.R. 8 to
raise the Social Security earnings limit to $30,000.
The earnings limit provision of H.R. 8 was subsequently
incorporated into H.R. 1215, the ``Contract with America Tax
Relief Act,'' which the Committee reported to the House on
March 21, 1995 (H. Rept. 104-84), and later passed the House on
April 5, 1995. (See the Legislative Review of Tax Issues for a
discussion of the provision to repeal the 85-percent tax on
Social Security benefits that was enacted as part of OBRA 93.)
However, H.R. 1215, as passed by the House, did not include the
earnings limit provision due to Sec. 310(g) of the Budget
Impoundment and Control Act of 1974, which permits a point of
order to be raised against a budget reconciliation bill that
included a Social Security provision.
On October 25, 1995, Rep. Hastert, Chairman Archer, and
Social Security Subcommittee Chairman Bunning, and others
introduced H. Con. Res. 109, expressing sense of the Congress
commitment to pass earnings limit legislation in 1995 outside
of budget reconciliation, and send it to the President. On
October 26, 1995, the House passed H. Con. Res. 109.
On November 28, 1995, the Subcommittee on Social Security
reported to the full Committee, as amended, draft legislation
entitled the ``Senior Citizens' Right to Work Act of 1995.'' On
November 29, 1995, Subcommittee on Social Security Chairman
Bunning introduced H.R. 2684, the ``Senior Citizens' Right to
Work Act of 1995,'' containing the provisions reported by the
Subcommittee. A provision denying Supplemental Security Income
(SSI) disability benefits based on addiction to drugs or
alcohol that was contained in all previous House and Senate-
passed welfare reform bills, including those vetoed by the
President on December 6, 1995, and January 9, 1996, was joined
with an identical provision denying Social Security disability
benefits based on addiction to drugs or alcohol, and included
in H.R. 2684.
On December 4, 1995, the Committee reported to the House
H.R. 2684, as amended (H. Rept. 104-379). The legislation
included a provision to increase the earnings limit to $30,000,
which was offset by provisions to eliminate disability benefits
based on alcoholism or addiction; base entitlement to
stepchild's benefits upon actual dependency on the stepparent's
support; delay post-retirement benefit recomputations; create a
continuing disability revolving fund; eliminate Social Security
Administration (SSA) involvement in payment of fees to
attorneys; and create an enrollment period to allow members of
the clergy to elect Social Security coverage. On December 5,
1995, the House passed H.R. 2648.
On March 21, 1996, Chairman Archer introduced H.R. 3136,
the ``Contract with America Advancement Act'' (see section on
the debt limit for additional description). Incorporated into
H.R. 3136, as Title I, were the provisions of the ``Senior
Citizens' Right to Work Act of 1996,'' which raised the
earnings limit to $30,000 by 2002. The cost was offset by
provisions eliminating entitlement to disability benefits based
on alcoholism or addiction and basing entitlement to
stepchild's benefits on actual dependency on the stepparent's
support. It also included a provision to provide additional
administrative funding of $2.67 billion from 1996-2002 to
enable SSA to address the backlog of continuing disability
reviews. On March 28, 1996, the House passed H.R. 3136, the
``Contract with America Advancement Act.'' The President signed
the bill into law on March 29, 1996 (P.L. 104-121).
Title I of P.L. 104-121 contains the following Social
Security provisions:
Increase in the Social Security Earnings Limit: The
legislation gradually raises the earnings limit for those of
full retirement age (currently 65) to age 70 to $30,000 by the
year 2002. The cost of this provision ($5.65 billion over 7
years) is fully offset by savings within the Social Security
system as described below. The increase is phased in from
$12,500 in 1996 to $30,000 in 2002. Senior citizens of full
retirement age (currently age 65) to age 70 who earn over the
given earnings limit will continue to lose $1 in benefits for
every $3 earned over the limit. After 2002, the annual exempt
amounts will be indexed to growth in average wages. The
substantial gainful activity (SGA) amount applicable to
individuals under 65 who are eligible for disability benefits
on the basis of blindness will no longer be linked to the
earnings limit amount for those now age 65 to 70, but, as under
prior law, continues to be wage-indexed in the future , and is
projected to rise to $14,400 by 2002.
Denial of Disability Benefits Based on Drug Addiction or
Alcoholism: An individual will not be considered disabled for
purposes of entitlement to cash Social Security and SSI
disability benefits if drug addiction or alcoholism is the
contributing factor material to his or her disability.
Individuals with drug addiction or alcoholism who have another
severe disabling condition (such as AIDS, cancer, cirrhosis)
can qualify for benefits based on that disabling condition.
If a person qualifying for benefits based on another
disability is also determined to be an alcoholic or drug addict
incapable of managing his or her benefits, a representative
payee will be appointed to receive and manage the individual's
checks. Recipients who are unable to manage their own benefits
as a result of alcoholism or drug addiction will be referred to
the appropriate State agency for substance abuse treatment
services. For each of two years beginning with fiscal year
1997, $50 million is authorized to fund additional drug and
alcohol treatment programs and services. Generally, changes
apply to benefits for months beginning on or after the date of
enactment. However, an individual entitled to benefits before
the month of enactment continues to be eligible for benefits
until January 1, 1997.
Entitlement of Stepchildren to Child's Benefits Based on
Actual Dependency on Stepparent Support: The legislation
requires that in all cases benefits would be payable to a
stepchild only if it is established that the stepchild is
dependent upon the stepparent for at least one-half of his or
her financial support. In addition, benefits to the stepchild
will be terminated if the stepchild's natural parent and
stepparent are divorced. The dependency requirement is
effective for stepchildren who become entitled or re-entitled
to benefits three months after the month of enactment. In cases
of a subsequent divorce occurring three months after enactment,
benefits to stepchildren terminate one month after the divorce
becomes final. Stepparents are required to notify SSA of the
divorce. In addition, SSA is required to notify annually those
potentially affected by this provision.
Establishment of a Continuing Disability Review (CDRs)
Authorization: An authorization to provide $2.67 billion in
additional administrative funding to enable the SSA to increase
CDRs is created. This provision exempts amounts spent for CDRs
above the already assumed base funding levels from being
subject to the discretionary spending caps through fiscal year
2002. SSA will report annually on CDR expenditures and savings
to the Social Security, SSI, Medicaid and Medicare programs.
Other provisions: The new law also contains provisions
providing for a Benefit and Contribution Statement pilot;
additional staff for the Social Security Advisory Board, and
codification of protections of Social Security and Medicare
Trust Funds.
2. Disability legislation
As a result of the disability oversight hearings held in
1995, particularly the August 3, 1995, hearing, Subcommittee on
Social Security Chairman Bunning introduced H.R. 4230, the
``Rehabilitation and Return to Work Opportunity Act of 1996,''
on September 27, 1996, to help Social Security and SSI
disability recipients who want to return to a life of financial
independence and self sufficiency.
Provisions would include permitting Social Security
disability insurance (SSDI) and SSI recipients to choose
whether to receive rehabilitation services from private, non-
profit or State rehabilitation providers, rather than
restricting them to using only State vocational rehabilitation
agencies for services. In addition, Medicare coverage would be
continued for five years, and employers who hire SSDI or SSI
disability recipients would be eligible for a one-year tax
credit for the employer share of FICA taxes. No further action
was taken on this legislation.
3. Other legislative action of note
a. Social Security miscellaneous amendments
On July 25, 1996, the Subcommittee on Social Security
reported to the full Committee draft legislation, the ``Social
Security Miscellaneous Amendments Act of 1996,'' which included
technical, clarifying or perfecting amendments relating to drug
addicts and alcoholics, review of determinations by State
Disability Determination Services, withholding from Social
Security benefits; and extension of SSA disability insurance
program demonstration project authority.
On September 10, 1996, Subcommittee on Social Security
Chairman Bunning introduced H.R. 4039, the ``Social Security
Miscellaneous Amendments of 1996,'' which included provisions
similar to those reported by the Subcommittee on Social
Security on July 25. Also included were provisions that would
further bar payment of Social Security retirement, survivors,
and disability insurance benefits to prisoners that were
similar to those affecting payment of SSI benefits that were
included in the House-passed version of H.R. 3734, the
``Personal Responsibility and Work Opportunity Reconciliation
Act of 1996,'' which became law on August 22, 1996 (P.L. 104-
193). The provisions barring payment of Social Security
benefits to prisoners were not included in the conference
report on H.R. 3734 because of the Senate's concern over
procedural rules against including Social Security provisions
in a reconciliation bill (Sec. 310 g) of the Budget Impoundment
and Control Act of 1974).
On September 16, 1996, the Committee reported to the House
H.R. 4039, without amendment (H. Rept. 104-786). On September
17, 1996, the House passed the bill, as amended. No action was
taken by the Senate.
b. Miscellaneous Social Security provisions in other legislation
i. Small Business Job Protection Act
H.R. 3448, the ``Small Business Job Protection Act of
1996,'' included provisions that would treat crew members of
fishing boats and persons engaged in the business of
distributing newspapers or shopping news as self-employed for
Social Security purposes effective January 1, 1994, and January
1, 1996, respectively.
In addition, H.R. 3448 reinstated a provision which expired
January 1, 1995, allowing employer-provided educational
assistance to be excluded for Social Security and income tax
purposes for courses which began before January 1, 1997. The
rental value of a parsonage and benefits from a church plan
received by a retired member of the clergy would also be
excluded from Social Security tax. The President signed H.R.
3448 into law August 20, 1996 (P.L 104-188). (See the section
on tax issues for a description of other provisions of this
legislation.)
ii. Welfare reform
H.R. 3734, the ``Personal Responsibility and Work
Opportunity Reconciliation Act of 1996'' included a requirement
that the Commissioner of Social Security develop a prototype of
a counterfeit-resistant Social Security card made of durable,
tamper-resistant material, providing security features, and
providing individuals with reliable proof of citizenship or
legal-resident alien status. In addition, H.R. 3734 requires
the Commissioner to study and report on different methods of
improving the Social Security card application process. The
President signed H.R. 3734 into law on August 22, 1996 (P.L.
104-193). (See Legislative Review of Human Resources Issues for
a complete description of provisions in H.R. 3734 under the
jurisdiction of the Social Security Subcommittee.)
iii. Omnibus appropriations
H.R. 3019, the ``Omnibus Consolidated Rescissions and
Appropriations Act of 1996,'' contained two Social Security
provisions. The first provides SSA and other Federal agencies
with permanent debt collection authority. Individuals who are
delinquent in repaying a government debt may have the debt
administratively offset through any Federal benefit payments
they currently receive. In addition to administratively
offsetting the debt, SSA and other Federal agencies may report
the delinquent debt to credit bureaus, use private collection
agencies and assess late fees. The first $9,000 of an
individual's annual Federal benefit payments are exempt from
administrative offset in order to avoid unreasonable hardship
in light of the dependence of those receiving Federal benefits.
H.R. 3019 also requires that all recurring Federal
payments, such as Social Security, be paid by electronic funds
transfer (EFT) for all recipients newly entitled after August
1, 1996. The head of each agency may waive the requirement for
individuals who do not have a bank or payment agent. After
January 1, 1999, all current and newly entitled Federal benefit
recipients must be paid by EFT. The Secretary of the Treasury
may waive the requirement in certain circumstances. The
President signed H.R. 3019 into law on April 26, 1996 (P.L.
104-134).
iv. Immigration reform
(See Legislative Review of Human Resources Issues for a
description of the provisions under the jurisdiction of the
Subcommittee on Social Security that were contained in the
``Illegal Immigration Reform and Immigrant Responsibility
Act,'' Division C of H.R. 3610 (P.L. 104-208)).
F. Legislative Review of Human Resources Issues
1. Welfare reform
A major focus of the Committee's legislative activity in
the 104th Congress was consideration of welfare reform. A
comprehensive welfare reform proposal, based on the Contract
with America welfare reform plan, titled ``The Personal
Responsibility Act of 1995'' was introduced by Subcommittee on
Human Resources Chairman Shaw and Reps. Talent, and LaTourette
on January 4, 1995. With the exception of provisions affecting
food stamps and commodity distribution, all titles of this
legislation were referred to the Committee.
The full Committee held hearings on January 5, 10, 11, and
12, 1995, on provisions of the Contract with America, including
the Personal Responsibility Act. The Subcommittee on Human
Resources followed with eight hearings on January 13, 20, 23,
27, 30 and February 2, 3, and 6, 1995, on specific welfare
reform proposals included in H.R. 4. On January 13, the
Subcommittee received testimony from Governors John Engler of
Michigan and Thomas Carper of Delaware, along with officials
representing the U.S. Department of Health and Human Services
and other experts. Witnesses described welfare spending,
entitlement and State flexibility issues. On January 20, the
Subcommittee heard from a variety of witnesses, including
former recipients of Aid to Families with Dependent Children
(AFDC), on the topic of illegitimacy. On January 23, the
Subcommittee examined welfare-to-work programs. On January 27,
the Subcommittee heard testimony about the SSI program, with a
focus on benefits received by children, noncitizens, and drug
addicts and alcoholics. On January 30, the Subcommittee heard
testimony on a variety of welfare reform issues from more than
40 public officials, including Governor Lawton Chiles of
Florida, and from several representatives of faith-based
groups. The Subcommittee continued to receive testimony from
public officials and other interested parties on February 2,
taking testimony from public officials and representatives of
interested groups. On February 3, the Subcommittee held a joint
hearing with the Subcommittee on Early Childhood, Youth, and
Families of the Committee on Economic and Educational
Opportunities, focusing on child care and child welfare issues.
Witnesses, including Dr. Mary Jo Bane, Assistant Secretary for
Children and Families of the U.S. Department of Health and
Human Services, focused on the connection between adequate
funding for child care and successful work programs. Finally,
on February 6, the Subcommittee received testimony on the
impact of child support enforcement provisions in the Personal
Responsibility Act.
On February 13, 14, and 15, 1995, the Subcommittee on Human
Resources considered draft comprehensive welfare reform
legislation based on the Personal Responsibility Act. On
February 15, 1995, the Subcommittee reported to the full
Committee the welfare reform measure.
On March 15, 1995, the Committee reported to the House H.R.
1157, the ``Welfare Transformation Act of 1995'' (H. Rept. 104-
81, Part I).
Chairman Archer, along with Chairman Goodling of the
Committee on Economic and Educational Opportunities, and
Chairman Roberts of the Committee on Agriculture, subsequently
introduced H.R. 1214 on March 13, 1995, representing the
combined welfare reform provisions approved by each of the
three committees. The text of H.R. 1214 was then incorporated
into H.R. 4 and approved by the House on March 24, 1995.
On September 19, 1995, the Senate passed H.R. 4 as amended
and the conference began on H.R. 4. Also, on October 26, 1995,
the House passed H.R. 2491, the ``Balanced Budget Act of
1995,'' and the Senate passed it on October 28, 1995, both of
which included comprehensive welfare reform proposals. The
conference report on H.R. 2491 (H. Rept. 104-347) was passed by
the Senate on November 17, 1995, and was passed by the House on
November 20, 1995. The President vetoed the bill on September
6, 1995.
On December 21, 1995, the House passed the conference
report on H.R. 4 (H. Rept. 104-430), and the Senate passed the
conference report on December 22, 1995. The President vetoed
H.R. 4 on January 9, 1996.
These two welfare reform conference reports shared many
common features: (1) a broad cash welfare block grant of $16.3
billion per year for 5 years, with individual States receiving
the higher of 1995, 1994, or the average of 1992-1994 AFDC
funding; (2) a requirement that families on welfare work and
that States meet performance-based work targets or lose Federal
funds; (3) a limit on lifetime receipt of Federal cash welfare
block grant benefits (5 years or less at State option); (4)
help for States with growing populations and States
experiencing recessions through the creation of a special
population growth fund and contingency grant and loans funds;
(5) flexibility for States to take steps to address out-of-
wedlock births, and rewards for States that promote family and
marriage; (6) sweeping reforms of child support and paternity
to increase collections from absent parents; (7) added funds
and flexibility for child care to permit parents to leave
welfare for work; (8) child nutrition program reforms and
greater State flexibility in their operation; (9) reservation
of most welfare benefits for citizens and noncitizens who had
worked, served in the military, or recently entered the U.S. as
political refugees; (10) reforms of the food stamp program
requiring work for benefits and curbing illegal trafficking;
(11) reforms of the SSI children's disability program to
prevent abuse and focus benefits on the most severely disabled
children; and (12) a new child protection block grant allowing
States to intervene before children were abused. In all, the
provisions would save an estimated $58 billion over 7 years, FY
1996-2002 (the savings reflected the difference in expected
Federal spending resulting from slowing spending growth on
affected programs from 7 percent to 4 percent per year).
The most significant differences between the welfare reform
provisions in the two bills resulted from the restrictions
imposed by the ``Byrd Rule'' in the Senate on reconciliation
bills such as H.R. 2491. Thus, several major provisions
included in the conference report on H.R. 4 were excluded from
the Balanced Budget Act because of the ``Byrd Rule'': the
family cap policy; new rules allowing charitable and religious
providers to play an expanded role in welfare programs; new
rules requiring organizations to disclose receipt of Federal
funds under certain circumstances; the repeal of maintenance of
effort requirements for State supplements to SSI; certain child
support provisions; provisions authorizing States to limit
State and local welfare benefits for noncitizens; and
provisions authorizing certain discretionary child protection
funds. H.R. 4 also did not include changes in the EIC that
would have resulted from the Balanced Budget Act.
On May 10, 1995, the Subcommittee on Human Resources held a
hearing on Federal adoption policy. The Subcommittee received
additional testimony on the Federal Child Support Enforcement
and SSI programs on June 13, 1995. Finally, on December 6,
1995, the Subcommittee held a hearing on welfare reform success
stories, focusing on welfare reform programs nationwide that
achieved success in reducing dependence, promoting work, and
collecting child support for needy children.
On February 20, 1996, the Subcommittee on Human Resources
renewed action on welfare reform by holding a hearing on a
welfare reform proposal developed by the Nation's governors.
Testimony was heard from Governors Thompson of Wisconsin and
Carper of Delaware. On March 12, 1996, the Subcommittee held a
hearing examining the causes of poverty, with a focus on out-
of-wedlock births, featuring the views of several Members of
Congress, policy experts, and representatives of faith-based
organizations.
In March 1996, the President presented to Congress his
budget proposal for fiscal year 1997, which included a new
welfare reform proposal. This proposal was the subject of a
Subcommittee on Human Resources hearing on May 22, 1996. The
same day, Chairman Archer introduced a new comprehensive
welfare reform proposal, H.R. 3507, the ``Personal
Responsibility and Work Opportunity Act of 1996.'' This
legislation followed the legislative recommendations of the
Nation's governors, proposing comprehensive reforms of the
Medicaid program as well as the welfare-related programs
included in earlier bills. On May 23, 1996 the Subcommittee
held a hearing on H.R. 3507, including its provisions on moving
families into work, SSI, child support, and benefits for
noncitizens.
Relative to the vetoed H.R. 4, there were a number of
changes in H.R. 3507: States had greater flexibility in
choosing whether to adopt a family cap policy; funding was
provided for performance bonuses for State success in achieving
program goals; an additional $1 billion was added to the
previous $1 billion contingency grant fund for coping with
economic downturns; more job search was allowed and the
required hours of work per week were reduced from 35 to 25;
additional exemptions from the 5-year time limit on benefits
were allowed; the effective date and onset of penalties was
delayed until July 1, 1997; equal SSI benefits were provided to
all eligible children, removing the former two-tiered benefits
structure; added funding for child support data systems was
included; the open-ended entitlements for administration and
training for both foster care and adoption assistance were
retained, and the Independent Living Program was restored as a
separate entitlement; and $4 billion in entitlement funding to
States for child care was added, with additional funds matched
by States at their Medicaid matching rate.
The Subcommittee on Human Resources considered budget
reconciliation welfare recommendations (based on H.R. 3507),
and on June 10, 1996, reported them to the full Committee. On
June 12, 1996, the Committee ordered reported to the Committee
on the Budget its budget reconciliation welfare
recommendations.
On June 27, 1996, the Committee on the Budget reported an
original measure to the House, H.R. 3734, the ``Personal
Responsibility, Work Opportunity, and Medicaid Restructuring
Act of 1996,'' (H. Rept. 104-651) which combined the budget
reconciliation welfare reform provision reported by the various
committees.
H.R. 3829, the ``Welfare Reform Reconciliation Act of
1996,'' represented the provisions of H.R. 3734 without the
comprehensive Medicaid reform provisions. On July 18, 1996, the
House passed H.R. 3734, as amended with an amendment in the
nature of a substitute consisting of the text of H.R. 3829. On
July 23, 1996, the Senate passed H.R. 3734, as amended. On July
31, 1996, the House passed the conference report on H.R. 3734
(H. Rept. 104-725), and the Senate passed it on August 1, 1996.
The President signed the bill into law on August 22, 1996 (P.L.
104-193).
a. Implementation of welfare reform and other issues
Prior to final passage of the new welfare reform law, on
July 30, 1996, the Subcommittee on Human Resources held a joint
hearing with the Subcommittee on Early Childhood, Youth and
Families of the Committee on Economic and Educational
Opportunities to examine H.R. 3467, the ``American Community
Renewal Act of 1996.'' The Subcommittee considered proposals
that would complement welfare reform by spurring charitable
giving, community involvement, and economic development in
impoverished areas, which several Members described as areas of
further investigation for the Subcommittee during the 105th
Congress. No action was taken on these proposals.
The Subcommittee on Human Resources held hearings on
September 17 and 19, 1996 on implementation of the new welfare
reform law. Invited witnesses discussed the activities
undertaken by the U.S. Department of Health and Human Services,
the Nation's governors, State legislators, and state welfare
program directors to implement the new block grant program;
witnesses also discussed state efforts to make the new child
support program operational, and its potential impact on
children and families.
Before the close of the 104th Congress, several technical
and other modifications were made to the welfare reform law
through provisions included in the conference report
accompanying H.R. 3610, ``Making Omnibus Consolidated
Appropriations for Fiscal Year 1997'' (H. Rept. 104-863). This
legislation: provided funding for child support technical
assistance; specified the research funds available to the
Secretary of Health and Human Services on welfare issues;
preserved electronic benefit transfer pilot programs already
under way in certain States; and allowed all States, regardless
of when they opt into the new welfare block grant program,
access to contingency funds designed to assist States with
growing welfare needs. The President signed the bill into law
on September 30, 1996 (P.L. 104-208).
b. Technical corrections to the personal responsibility and work
opportunity S. 2183
Near the end of the 104th Congress, the House approved S.
2183, a bill making technical corrections to the Personal
Responsibility and Work Opportunity Reconciliation Act of 1996.
S. 2183 allows all States, regardless of when they opt into the
new welfare block grant program, access to contingency funds
designed to assist States with growing welfare needs. The new
welfare law restricts federal payments to States in fiscal year
1997 to their block grant amount, even though States may begin
operating their block grant program as late as July 1, 1997
(continuing the AFDC program until then). States that have
experienced caseload increases since the setting of the block
grant amount could experience a funding shortfall during the
transition to the new program, a situation not foreseen in the
original welfare reform law. According to the Congressional
Budget Office, the bill has no cost. In addition, the bill does
not change the way States qualify for contingency funds--any
State that qualifies can access a share of the fund.
S. 2183 was passed by the Senate, amended, on October 1,
1996, and passed the House on October 4, 1996. the President
signed the bill into law on October 19, 1996 (P.L. 104-327).
2. supplemental security income
In addition to the actions associated with welfare reform
described above, the Committee approved legislation that
restricted SSI benefits for drug addicts and alcoholics as part
of H.R. 3136, the ``Contract with American Advancement Act''
(see Social Security Section, above).
3. child protection
The Committee considered legislation removing barriers to
interracial adoption (H.R. 3286, the ``Adoption Promotion and
Stability Act of 1996''). This legislation amended the Social
Security Act to prohibit a State or other entity that receives
Federal assistance from denying to any person the opportunity
to become an adoptive or a foster parent on the basis of the
race, color, or national origin of the person or of the child
involved. Similarly, no State or other entity received Federal
funds can delay or deny the placement of a child for adoption
or foster care on the basis of the race, color, or national
origin of the adoptive or foster parent or of the child
involved.
On May 3, 1996, the Committee reported to the House H.R.
3286, as amended (H. Rept. 104-542, Part II). On May 10, the
House passed the bill. The interethnic adoption provision of
H.R. 3286 also passed the House as part of welfare reform in
H.R. 4, H.R. 2491, and H.R. 3734. The provision was deleted
from the final conference report accompanying H.R. 3734, due to
the ``Byrd Rule.'' However, the provision was added to H.R.
3448, the ``Small Business Job Protection Act of 1996,'' which
the President signed into law on August 20, 1996 (Public Law
104-188).
On June 27, 1996, the Human Resources Subcommittee held a
hearing on issues related to removing barriers to adoption,
especially the requirement that ``reasonable efforts'' be made
to keep children with their parents prior to the placement of a
child in foster care. Several witnesses testified that the way
the current law ``reasonable efforts'' provision is being
interpreted and implemented by many States is itself a barrier
to adoption.
4. benefits for noncitizens
In addition to the changes made by the welfare reform law
that affect benefits for noncitizens, several changes were made
in the conference report to H.R. 3610, ``Making Omnibus
Consolidated Appropriations for Fiscal Year 1997,'' (H. Rept.
104-863) which the President signed into law on September 30,
1996 (P.L. 104-208).
Exception to ineligibility for public benefits for certain
battered aliens. Certain ``battered aliens'' who, under
provisions of the new welfare reform law were treated as
illegal aliens and therefore ineligible from almost all Federal
and State public benefits, would instead be treated as
``qualified aliens'' and therefore subjected to lesser welfare
benefits denials/restrictions only.
Ineligibility of aliens not lawfully present for Social
Security benefits. Instead of denying Social Security
applications filed after August 1996 by aliens illegally
present in the U.S. (as provided in the new welfare reform
law), the ineligibility of illegal aliens for Social Security
benefits will start with applications filed in December 1996 or
later.
Verification of immigration status for purposes of Social
Security and higher educational assistance. This provision
requires States to transmit copies of certain documents
specified by the Immigration and Naturalization Service for
verification under the Income and Eligibility Verification
System (IEVS).
No verification requirement for nonprofit charitable
institutions. This provision exempts nonprofit charitable
organizations that provide Federal, State or local public
benefits from having to determine the (in) eligibility of
recipients based on alienage.
GAO study on provision of means-tested public benefits to
aliens who are not qualified aliens on behalf of eligible
individuals. GAO must report within 180 days on the extent to
which means-tested public benefits are being paid to ``non-
qualified'' (illegal) aliens on behalf of legal aliens or
citizens. This provision applies primarily to illegal alien
parents receiving welfare benefits of a child born in the
United States who is therefore a citizen.
Transition for aliens currently receiving benefits under
the Food Stamp program. This provision creates a longer
transition for noncitizens who would lose eligibility (some
beginning immediately) for food stamps as a result of the
welfare reform law, thereby guaranteeing noncitizens continued
benefits until at least April 1, 1997. All affected noncitizens
will still lose eligibility for welfare benefits by no later
than August 22, 1997, as provided under the welfare reform law.
Social Security-related changes. P.L. 104-208 set new
requirements for the issuance and use of driver's licenses.
Federal agencies will no longer accept as identification any
driver's license unless the State has issued the license in
accordance with regulations set forth by the Secretary of
Transportation. Also, the license must incorporate security
features designed to limit counterfeiting and display the
Social Security number unless the State requires that the
Social Security number be submitted as part of the application
process. Also, the legislation requires the Commissioner of
Social Security to develop a prototype of a counterfeit-
resistant Social Security card that is durable, employs
security features, and provides individuals with reliable proof
of citizenship or legal resident alien status. The Commissioner
and the Comptroller General each are to study and report to
Congress on methods to improve the Social Security card
application process. The studies are to evaluate cost and
workload implications of issuing counterfeit-resistant cards
for all individuals over a 3-, 5-, and 10-year period. The
studies must also evaluate the feasibility and cost
implications of imposing a user fee for replacement cards.
5. earned income credit
The Committee considered changes to the EIC program. See
the discussion above under Legislative Review of Budget
Reconciliation: Balanced Budget Act, as well as the description
of H.R. 3734, (P.L. 104-193). In summary, the new welfare
reform law denied the EIC to persons who are unauthorized to
work in the United States, changed the amount and definition of
disqualified income, revised the calculation of adjusted gross
income for purposes of the EIC phaseout, and authorized the IRS
to use math error procedures when returns do not include
correct taxpayer identification numbers and in cases in which
self-employment taxes are not paid by EIC filers, generally
effective for tax years after 1995.
G. Legislative Review of Debt Issues
In addition to the long-term increase in the public debt
limit contained in H.R. 2491 (see Legislative Review of Budget
Reconciliation: Balanced Budget Act, above) and H.R. 3136, the
``Contract with America Advancement Act,'' the Committee
considered several other measures related to the public debt.
Two temporary changes in borrowing authority were signed into
law prior to the permanent extension contained in H.R. 3136,
which was enacted in March 1996.
On November 7, 1995, the Committee reported to the House
H.R. 2586 (H. Rept. 104-325) to provide a temporary increase in
the public debt limit from $4.9 trillion to $4.967 trillion for
the period through December 2, 1995. The debt limit would
revert back to the level of $4.8 trillion after that date. H.R.
2586, as amended, passed the House and Senate on November 9,
1995. The House agreed to the Senate amendment on November 10,
1995. The President vetoed the bill on November 13, 1995.
On November 14, 1995, the House failed to pass on the
suspension calendar H.R. 2621, a bill to enforce the public
debt limit and other purposes. The same measure, with an
amendment, was considered by the House and passed on December
14, 1995. No further action occurred on this legislation.
On February 1, 1996, the House passed H.R. 2924, a bill to
provide for sufficient borrowing authority to ensure the
payment of Social Security benefits during March 1996. The bill
passed the Senate the same day and the President signed the
bill into law on February 8, 1996 (P.L. 104-103).
On March 7, 1996, the House passed H.R. 3021, as amended,
to guarantee the continued full investment of Social Security
and other Federal funds in obligations of the United States.
The Senate passed the bill the same day, and the President
signed the bill into law on March 12, 1996 (P.L. 104-115).
On March 28, 1996, the House passed H.R. 3136, the
``Contract With America Advancement Act,'' which contained a
permanent increase in the statutory debt limit to $5.5
trillion. The Senate passed the bill the same day and the
President signed the bill into law on March 29, 1996 (P.L. 104-
121).
II. Oversight Review
A. Oversight Agenda
Committee on Ways and Means,
U.S. House of Representatives,
Washington, DC, February 8, 1995.
Hon. William F. Clinger, Jr.,
Chairman, Committee on Government Reform and Oversight, Rayburn House
Office Building, Washington, DC.
Hon. William M. Thomas,
Chairman, Committee on House Oversight, Longworth House Office
Building, Washington, DC.
Dear Chairman Clinger and Chairman Thomas: In accordance
with the requirements of Clause 2 of Rule X of the Rules of the
House, the following is a list of programs within the
jurisdiction of the Committee on Ways and Means for which the
Committee anticipates it will conduct oversight activities
during the 104th Congress, as the Committee's schedule permits.
The list has been broken down by Subcommittee and prioritized
to reflect the likely order in which these activities are
expected to occur.
Subcommittee on Trade
1. Hearing to examine the U.S. Customs Service
reorganization plan (held on January 30, 1995).
2. Hearing to examine issues relating to NAFTA parity for
Caribbean Basin Initiative countries (to be held on February
10, 1995).
3. Hearing to review the status of negotiations relating to
China's accession to the World Trade Organization (WTO).
Spring, 1995.
4. Hearing to examine current law requirements governing
most-favored nation status for non-market economies and
possible alternatives for updating the application of the law
with respect to China. Spring, 1995.
5. Hearing to examine the effectiveness of the Trade
Adjustment Assistance (TAA) program and the effects of
international trade on employment and job creation. Spring,
1995.
6. Hearing to examine the status of NAFTA implementation;
emerging problems with Mexico. Spring, 1995.
7. Hearing to examine U.S.-Japan bilateral relations.
Summer, 1995.
8. Hearing to follow up on the Summit for America and the
Asia-Pacific Economic Cooperation (APEC) summit. Spring/Summer,
1995.
9. Hearing to examine benefits/problems associated with
free trade areas (FTAs). Summer, 1995.
10. Hearing on trade and competition policy, and trade and
investment. Summer, 1995.
11. Hearing to examine the economic relationship between
the U.S. and Cuba. Late 1995 or early 1996.
12. Hearing to examine linkages between trade laws and the
environment and international labor standards. Early 1996.
Subcommittee on Oversight
1. Hearing to examine the effectiveness of current federal
child welfare and foster care programs (held on January 23,
1995).
2. Hearing to examine the Federal Communications
Commission's administration of Internal Revenue Code section
1071 (held on January 27, 1995).
3. Hearing to review the Administration's FY 1996 budget
request for the Internal Revenue Service (IRS), the U.S. Tax
Court and the Bureau of Alcohol, Tobacco, and Firearms. The
hearing will focus on evaluation of the progress of and future
funding requirements for the IRS's Tax Systems Modernization
(TSM) program. Tentatively scheduled for late February, 1995.
4. Hearing on the 1995 tax return filing season, to examine
the accuracy and availability of IRS's taxpayer telephone
assistance, IRS's efforts to identify and reduce tax return
preparation fraud and processing errors, and specific focus on
electronic filing fraud. Tentatively scheduled for late
February, 1995.
5. Hearing to examine the IRS's planned Tax Compliance
Measurement Program (TCMP) audits. Spring, 1995.
6. Hearing to receive testimony from the General Accounting
Office and Inspectors Generals from the Departments of
Treasury, Labor and Health and Human Services to receive
updates on their analyses of the Fraud and abuse ``high risk''
areas in programs under the Committee's jurisdiction. Spring,
1995.
7. Hearing to review IRS enforcement of federal tax laws
relating to employment taxes and independent contractors.
Spring, 1995.
8. Hearing (possibly to be held jointly with the
Subcommittee on Trade) to review implementation of the NAFTA
and WTO; international dispute resolution mechanisms; and
compliance with existing bilateral tax and trade agreements.
Spring, 1995.
9. Hearing to monitor the operation of the Social Security
Administration, including issues relating to caseload
management and adequacy of beneficiary services. Summer 1995.
10. Oversight Project. Comprehensive review of the
compliance burden imposed by the federal tax laws for purposes
of developing tax simplication legislation. Summer, 1995.
11. Hearing to examine expiring tax provisions including,
among others, the research and development tax credit, the
targeted jobs tax credit, and the exclusion for employer-
provided educational expenses (expired). Summer, 1995.
12. Hearing to review the operation and administration of
the Hazardous Substance Superfund. Summer, 1995.
13. Hearing to examine suggestions from the public and
practitioners for provisions to include in a Taxpayer Bill of
Rights II, to be followed by development of legislation.
Summer, 1995.
14. Hearing to examine current laws regarding liability for
and the IRS's enforcement and collection of federal excise
taxes on diesel fuel. Summer, 1995.
15. Hearing to examine Subchapter S issues and proposals
for reform. Summer, 1995.
16. Hearing to examine miscellaneous bills and proposals
for technical and conforming changes to the tax code. Fall,
1995.
17. Hearing to review provisions in the tax laws relating
to tax-exempt municipal financing, including review of the
restrictions imposed in the Tax Reform Act of 1986 and
subsequent amendments, and potential problems associated with
privatizing public facilities financed with municipal bonds.
Fall, 1995.
18. Hearing to examine noncompliance with the tax laws
applicable to public charities and other tax-exempt
organizations (TEOs), and the IRS's enforcement of those laws.
Late 1995.
19. Hearing (possibly to be held jointly with the
Subcommittee on Health) to examine Medicare waste, fraud and
abuse issues. Late 1995/Early 1996.
20. Hearing (possibly to be held jointly with the
Subcommittee on Health) to examine implementation and
enforcement of Physician Self-Referral anti-fraud and abuse
measures, and issues relating to activities of physician-owned
facilities and managed care companies. Late 1995/Early 1996.
21. Hearing to review miscellaneous pension issues,
including the financial condition of federal, state and local
government pension systems and the complexity of existing
statutory and regulatory requirements on qualified public and
private plans and their effect on private savings. Late 1995/
Early 1996.
22. Hearing (possibly to be held jointly with the
Subcommittee on Trade) to monitor operations of the U.S.
Customs Service, including matters involving commercial
operations and enforcement. Early 1996.
23. Field investigations generally, and as necessary under
the Subcommittee on Oversight's authority under section 6103 of
the Internal Revenue Code to review confidential tax return
information for purposes of evaluating compliance with the tax
laws and investigating allegations of tax evasion and schemes
to defraud the nation's taxpayers.
24. Field hearings on issues to be determined, for the
purpose of providing members of the public with input into the
Congressional oversight process.
subcommittee on human resources
1. Hearing to examine the growth of spending on means-
tested programs and the role of entitlements in this growth
(held on January 23, 1995).
2. Hearing to examine historical changes in the rates of
illegitimacy and the role illegitimacy has played in the growth
of the welfare rolls (held on January 20, 1995).
3. Hearing to examine evidence regarding the length of
stays on welfare and the effectiveness of programs that provide
education, training, job search and work experience in helping
families leave welfare (held on January 23, 1995).
4. Hearing to examine fraud and abuse in the Supplemental
Security Income (SSI) program and proposals for reforming
benefits (held on January 27, 1995).
5. Hearing (held jointly with Subcommittee on Each
Childhood, Youth and Families of the Committee on Economic and
Educational Opportunities) to examine child care and child
welfare issues (held on February 3, 1995).
6. Hearing to examine possible reforms to the federal child
Support Enforcement program (held on February 6, 1995).
7. Hearing (to be held jointly with the Subcommittee on
Oversight) to examine welfare waste, fraud and abuse issues and
possible measures to address fraud and abuse. Summer, 1995.
8. Hearing (to be held jointly with the Subcommittee on
Oversight) to examine Supplemental Security Income (SSI) waste,
fraud and abuse issues and possible measures to address fraud
and abuse. Summer, 1995.
9. Hearing (possibly to be held jointly with the
Subcommittee on Oversight) to examine program trends under the
federal Child Support Enforcement (CSE) program. Fall, 1995.
10. Hearing to examine current laws relating to
unemployment compensation and possible reforms. Fall, 1995.
Subcommittee on Health
1. Hearing to examine areas of extraordinary growth in
Medicare and the potential causes for such growth (held
February 6,1995).
2. Hearing to examine innovations in Medicare, including
oversight of Medicare risk contract HMOs and Medicare Select
(to be held on February 10, 1995).
3. Hearing to examine the administration of Medicare
policies by the Health Care Financing Administration (HCFA).
Spring, 1995.
4. Hearing to examine current law hospital and physician
payment policies under Medicare Parts A and B. Spring, 1995.
5. Hearing to examine current law policies relating to
payment for graduate medical education under Medicare Part A.
Spring/Summer, 1995.
6. Hearing to examine issues relating to Medicare
intermediaries and carriers, including implementation of the
Medicare transaction systems and funding for payment
safeguards. Spring/Summer, 1995.
7. Hearing on Medicare Peer Review organizations. Spring/
Summer, 1995.
Subcommittee on Social Security
1. Hearing to examine implementation of the Social Security
Independence and Program Improvement Act, including an
examination of the advisory and oversight role of the Social
Security Advisory Board. Spring, 1995.
2. Hearing to examine the Social Security Administration's
proposals for reengineering the Social Security Disability
Insurance (SSDI) program. Summer, 1995.
3. Hearing to examine SSDI Continuing Disability Review
issues. Summer, 1995.
4. Hearing to examine SSDI service delivery issues. Summer,
1995.
5. Hearing to examine SSDI caseload backlogs. Summer, 1995.
6. Hearing to examine continuing problems with deceptive
mailings to senior citizens. Fall, 1995.
Full Committee
In late 1995 or early 1996, the Committee anticipates that
it will begin a series of hearings for the purpose of
conducting a comprehensive examination of the current federal
income tax code and proposals for fundamental tax reform.
Additional and Ongoing Monitoring Activities
The Committee on Ways and Means anticipates that additional
oversight activities will be scheduled in 1995 and 1996. This
list is not intended to be exclusive; accordingly, the
Committee will conduct hearings and site inspections on issues
as they arise. In addition, several of the Committee's
Subcommittees conduct ongoing monitoring of programs and
agencies within the Committee's jurisdiction. For example, the
Subcommittee on Oversight conducts ongoing monitoring
activities to examine laws, programs and agencies under the
Committee's jurisdiction, such as the Internal Revenue Service,
U.S. Customs, the Bureau of Alcohol, Tobacco and Firearms, the
Department of Health and Human Services (including the Health
Care Financing Administration), the Social Security
Administration, and the Department of Labor, including the
Pension benefit Guaranty Corporation.
In preparing this report, the staff of the Committee on
Ways and Means has consulted with staff from the Committee on
Commerce and the Committee on Economic and Educational
Opportunities about the possibility of holding joint hearings
where appropriate on programs over which the Committees share
jurisdiction.
Sincerely,
Bill Archer,
Chairman.
------
Committee on Ways and Means,
House of Representatives,
Washington, DC, February 10, 1995.
Hon. William F. Clinger, Jr.,
Chairman, Committee on Government Reform and Oversight, House of
Representatives, Rayburn House Office Building, Washington, DC.
Hon. William M. Thomas,
Chairman, Committee on House Oversight, House of Representatives,
Longworth House Office Building, Washington, DC.
Dear Chairman Clinger and Chairman Thomas: We are writing
with regard to approval by the Committee on Ways and Means, on
February 8, 1995, of the Committee's oversight agenda for the
104th Congress pursuant to House Rule X.
As the Committee agreed, we are providing you with our
companion views in connection with the Committee's planned
agenda.
We ask that the attached statement be included accordingly.
Sincerely yours,
Robert T. Matsui,
Ranking Democrat,
Subcommittee on
Oversight.
Sam M. Gibbons,
Ranking Democrat.
Attachment.
Views of the Honorable Sam M. Gibbons and the Honorable Robert T.
Matsui on the Committee on Ways and Means Oversight Agenda for the
104th Congress
As the Committee on Ways and Means moves forward during the
104th Congress, we believe it is important that the oversight
activities of the Committee be thoroughly and aggressively
undertaken. It is important that all major areas of the
Committee's jurisdiction be subject to oversight review by the
Committee over the next two years. This is necessary to insure
that the broad range of laws this Committee has developed are
being properly administered by our Federal agencies, and that
the underlying goals and purposes are being met. It is critical
that, as the Committee's legislative priorities proceed, the
importance of oversight is not lost.
In conducting oversight of issues involving the tax, trade,
health, social security, human resource and other laws under
the Committee's jurisdiction, we must make sure that the
Committee's oversight efforts go beyond merely soliciting
hearing testimony and accepting it ``on its face'' as complete
and conclusive. Meaningful oversight requires very time-
consuming and extensive research, field investigations, and
documentation requests and analyses. Also, the Committee's
oversight efforts must include matters which cut-across various
aspects of the Committee's jurisdiction and involve overlapping
Federal agency programs. We urge the Committee leadership to
adopt such a comprehensive approach.
During the 103rd Congress, for example, the Subcommittee on
Oversight investigated issues relating to abuse by tax-exempt
organizations, tax refund fraud, abusive insurance sales
practices involving the earned income tax credit,
administration of the Superfund, underfunding of pension plans
insured by the Federal Government, lack of coordination between
IRS and Customs in valuing imports, and welfare fraud. Each of
these oversight efforts required months of research and staff
field investigative work, as well as extensive demands for
documents. These oversight activities served as the basis for
the Subcommittee hearings and ``good government'' reforms which
followed. Importantly, this effort provided the public,
Committee, and Congress with fundamental information and
analyses which otherwise did not exist. Following its
investigations and hearings, the Subcommittee routinely and on
a bipartisan basis approved reports to the full Committee which
contained recommendations for legislative and administrative
reform. This process proved to be very effective and should be
continued.
We urge that the Committee leadership develop a specific
plan for the 104th Congress to implement true oversight of the
programs under the Committee's jurisdiction. This should
include an analysis of the amount and type of staff resources
needed to accomplish such a goal, and an end-of-the-year report
to the Committee Members describing the tangible results of the
Committee's oversight activities.
B. Actions Taken and Recommendations Made With Respect to Oversight
Plan
Subcommittee on Trade--Comparison of oversight plan
developed in January 1995 to actual activities of the
Subcommittee during the 104th Congress:
1. Hearing to examine the U.S. Customs Service
reorganization plan.
Action taken: The Subcommittee hearing was held on January
30, 1995. Testimony taken helped form the basis of legislation
considered by the Committee to authorize operations for the
Customs Service and for action related to general oversight of
the Customs Service.
2. Hearing to examine issues relating to NAFTA parity for
Caribbean Basin Initiative countries.
Action taken: The Subcommittee hearing was held on February
10, 1995. Testimony taken helped form the basis for
consideration of H.R. 553, the ``Caribbean Trade Security
Act.''
3. Hearing to review the status of negotiations relating to
China's accession to the WTO.
Action taken: Subcommittee hearings were held on March 9,
1995, and June 11, 1996. Testimony taken at the hearing helped
form the basis for consideration of whether legislative efforts
with respect to China would be appropriate, including extension
of most-favored-nation treatment. The June 11 hearing also
addressed the issue to Taiwan's accession to the WTO.
4. Hearing to examine current law requirements governing
most-favored-nation status for non-market economies and
possible alternatives for updating the application of the law
with respect to China.
Action taken: Subcommittee hearings were held on May 23,
1995, and June 11, 1996. In addition, the Subcommittee
requested public comment on July 16, 1996, concerning changes
in the terminology ``most-favored-nation'' treatment. Testimony
at the hearings and public comment helped form the basis of
action by the Committee to report out adversely in 1995 and
1996 legislation that would disapprove the extension of most-
favored-nation treatment to China.
5. Hearing to examine the effectiveness of the Trade
Adjustment Assistance (TAA) program and the effects of
international trade on employment and job creation.
Action taken: The Subcommittee hearing on workforce
education and training was held on July 25, 1996. In addition,
the Human Resources Subcommittee held a hearing on the
consolidation of job training programs held on May 16, 1995.
Testimony at the hearings formed the basis of Committee
recommendations to the Committee on the Budget concerning
modifications to the TAA program, which were included in the
House-passed version of H.R. 2491, the ``Balanced Budget Act of
1995.''
6. Hearing to examine the status of NAFTA implementation;
emerging problems with Mexico.
Action taken: The Subcommittee hearing concerning the
accession of Chile to the NAFTA was held on June 21, 1995. The
Subcommittee hearing on H.R. 2822, concerning safeguard
treatment of perishable agricultural products, including
tomatoes from Mexico, was held on April 25, 1996. Testimony at
the hearings assisted the Committee in its consideration of the
extension of fast track trade agreement authority (H.R. 2371),
Chile's accession to the NAFTA, and H.R. 2822.
7. Hearing to examine United States-Japan bilateral
relations.
Action taken: The Subcommittee hearing was held on March
28, 1996. Testimony at the hearing assisted the Subcommittee in
its oversight responsibilities concerning bilateral relations
with Japan.
8. Hearing to follow up on the Summit of the Americas and
the Asia-Pacific Economic Cooperation (APEC) summit.
Action taken: The Subcommittee hearing concerning the
accession of Chile to the NAFTA was held on June 21, 1995. A
Subcommittee field hearing on U.S. trade policy was held on May
20, 1996, in Schaumburg, Illinois. Testimony received at the
hearings assisted the Committee in its consideration of
legislation to extend fast track trade agreement authority
(H.R. 2371) and in its responsibilities concerning trade
policy. In addition, the Subcommittee undertook a trade mission
to Costa Rica, Chile, and Argentina in order to gather
information relevant to the Committee's consideration of issues
relating to the extension of fast track, Chilean accession to
the NAFTA, and the Summit of the Americas.
9. Hearing to examine benefits/problems associated with
free trade areas (FTAs).
Action taken: The Subcommittee hearing concerning the
accession of Chile to the NAFTA was held on June 21, 1995.
Testimony received at the hearing assisted the Committee in its
consideration of legislation to extend fast track trade
agreement authority (H.R. 2371) and in its responsibilities
concerning trade policy. In addition, the Subcommittee
undertook a trade mission to Costa Rica, Chile, and Argentina
in order to gather information relevant to the Committee's
consideration of issues relating to the extension of fast
track, Chilean accession to the NAFTA, and the Summit of the
Americas.
10. Hearing on trade and competition policy, and trade and
investment.
Action taken: The Subcommittee hearing on the WTO was held
on March 13, 1996. Testimony taken at the hearing assisted the
Committee in its responsibilities concerning a number of
Congressional initiatives on WTO policy and oversight of
Administration activity concerning the WTO.
11. Hearing to examine the economic relationship between
the United States and Cuba.
Action taken: The Subcommittee hearing was held on June 30,
1995. Testimony taken at the hearing helped to form the basis
for Committee action concerning H.R. 927, the ``Cuban Liberty
and Democratic Solidarity Act of 1995.''
12. Hearing to examine linkages between trade laws and the
environment and international labor standards.
Action taken: The Subcommittee hearings on fast track
authority were held on May 11 and 17, 1995. Subcommittee
hearing on the WTO was held on March 13, 1996. Testimony taken
at the fast track hearings helped form the basis of Committee
action with respect to the extension of fast track agreement
authority (H.R. 2371). Testimony taken at the WTO hearing
assisted the Committee in its responsibilities concerning a
number of Congressional initiatives on WTO policy and oversight
of Administration activity concerning the WTO.
Subcommittee on Oversight--Comparison of oversight plan
developed in January 1995 to actual activities of the
Subcommittee during the 104th Congress.
1. Hearing to examine the effectiveness of current Federal
child welfare and foster care programs.
Action taken: The Subcommittee hearing was held on January
23, 1995. Testimony taken at the hearing helped form the basis
for reforms to Federal child welfare programs enacted in H.R.
3734, the ``Personal Responsibility and Work Opportunity
Reconciliation Act of 1996'' (P.L. 104-193).
2. Hearing to examine the Federal Communications
Commission's (FCC) administration of Internal Revenue Code
section 1071.
Action taken: The Subcommittee hearing was held on January
27, 1995. Testimony taken at the hearing established the
foundation for repeal of Internal Revenue Code section 1071,
relating to special rules for the treatment of gain on the sale
or exchange of FCC-certified broadcast property (the so-called
``FCC Minority Tax Certificate Program'').
3. Hearing to review the Administration's FY 1996 budget
request for the IRS, the U.S. Tax Court and the Bureau of
Alcohol, Tobacco, and Firearms. The hearing will evaluate the
progress of and future funding requirements for the IRS's Tax
Systems Modernization program.
Action taken: The Subcommittee hearing was held on February
27, 1995, to examine both the Administration's fiscal year 1996
budget request for the IRS, and the status of the 1995 tax
return filing season. Testimony taken at the hearing helped to
form the basis for recommendations transmitted by the Committee
on Ways and Means to the Committee on Appropriations relating
to budgetary resources for the IRS for FY 1996.
The Subcommittee also held a hearing on March 28, 1996, to
examine the Administration's proposed IRS budget for fiscal
year 1997 and the status of the 1996 tax return filing season.
Testimony taken at the hearing helped to form the basis for
recommendations transmitted by the Committee on Ways and Means
to the Committee on Appropriations relating to budgetary
resources for the IRS for FY 1997.
4. Hearing on the 1995 tax return filing season, to examine
the accuracy and availability of IRS's taxpayer telephone
assistance, IRS's efforts to identify and reduce tax return
preparation fraud and processing errors, and specific focus on
electronic filing fraud.
Action taken: See #3 above.
5. Hearing to examine the IRS's planned Tax Compliance
Measurement Program (TCMP) audits.
Action taken: The Subcommittee hearing was held to examine
the IRS's plan to conduct a TCMP on July 18, 1995. TCMP surveys
are conducted periodically by the IRS to gather data for
compliance research purposes. Under TCMP, a stratified random
sample of income tax returns are selected for examination. The
data collected from these surveys are used to: (1) measure
compliance levels; (2) estimate the tax gap (i.e., the
difference between the amount of taxes legally owed and the
amount voluntarily paid); (3) identify compliance issues and
develop computer formulas used for objectively selecting
returns for audit; (4) develop data used for revenue estimating
purposes; and (5) develop data used to more efficiently
allocate the IRS's audit resources. The last TCMP survey was
conducted in 1988.
Testimony presented at the hearing indicated that while the
data gathered through TCMP surveys is useful for tax
administration purposes, the process is burdensome for the
taxpayers whose tax returns are selected for TCMP audits.
Information gathered at the hearing served the basis for a
provision which was included in the Committee on Ways and Means
title of H.R. 2491, the Balanced Budget Act of 1995,'' to
provide a tax credit to individuals (not including estates,
trusts, partnerships or S corporations) for up to $3,000 of
expenses incurred in connection with a TCMP audit of the
taxpayer. Subsequent to House passage of this measure, the IRS
announced that it was canceling the planned TCMP, and the
provision was dropped from the final conference agreement on
H.R. 2491.
6. Hearing to receive testimony from the U.S. General
Accounting Office (GAO) and Inspectors Generals from the
Departments of Treasury, Labor and Health and Human Services to
receive updates on their analyses of the fraud and abuse ``high
risk'' areas in programs under the Committee's jurisdiction.
Action taken: In lieu of hearing, the Subcommittee staff
met with officials from the GAO and the Inspectors General from
the Departments of Treasury and Health and Human Services to
receive a briefing on their analysis of fraud and abuse ``high
risk'' areas in programs under the Committee's jurisdiction.
Information gathered at this briefing helped to form the basis
for requests for several GAO studies currently in process, and
for the Subcommittee's in-depth examination of the IRS Accounts
Receivables Dollar Inventory, which GAO has rated as a ``high
risk'' area (see ``Other Oversight Activities'' below).
7. Hearing to review IRS enforcement of Federal tax laws
relating to employment taxes and independent contractors.
Action taken: The Subcommittee held two hearings, on June 4
and 20, 1996, to examine various issues relating to the
classification of workers for Federal tax purposes, including
IRS enforcement activities, revisions to its manual for
training revenue agents to conduct worker classification
examinations, and its worker classification settlement
guidelines. Testimony taken at the hearing helped to form the
basis for several provisions included in H.R. 3448, the ``Small
Business Job Protection Act of 1996'' (P.L. 104-188). Among
other things, these included several modifications to section
530 of the Revenue Act of 1978 (the so-called ``section 530
safe harbor'').
8. Hearing (possibly to be held jointly with the
Subcommittee on Trade) to review implementation of the NAFTA
and WTO; international dispute resolution mechanisms; and
compliance with existing bilateral tax and trade agreements.
Action taken: See Subcommittee on Trade section above for
information on oversight activities conducted with regard to
these matters.
9. Hearing to monitor the operation of the Social Security
Administration, including issues relating to caseload
management and adequacy of beneficiary services.
Action taken: See Subcommittee on Social Security section
below for information on oversight activities conducted with
regard to these matters.
10. Oversight Project. Comprehensive review of the
compliance burden imposed by the Federal tax laws for purposes
of developing tax simplification legislation.
Action taken: This is an ongoing project. Subcommittee
staff has held meetings with, and additional meetings are
planned, with small business advocacy groups, the American
Institute of Certified Public Accountants, the National
Association of Enrolled Agents, the Section of Taxation of the
American Bar Association, and others, to identify provisions in
the tax code which present the most significant areas of
complexity and compliance burden for small business.
Information gathered through these meetings may be used to
develop future Subcommittee activities.
11. Hearing to examine expiring tax provisions including,
among others, the research and development tax credit, the
targeted jobs tax credit, and the exclusion for employer-
provided educational expenses (expired).
Action taken: The Subcommittee hearing was held to examine
various expiring or expired tax provisions, including the
targeted jobs tax credit and the exclusion for employer-
provided educational expenses on May 9, 1995. The Subcommittee
hearing was held to examine the research and experimentation
tax credit and the allocation of research expenses under
Internal Revenue Code section 861 on May 10, 1995.
12. Hearing to review the operation and administration of
the Hazardous Substance Superfund.
Action taken: Although no hearing was held, the full
Committee staff participated in numerous meetings with staff
from authorizing committees with jurisdiction over the
programmatic functions of the Superfund law to monitor the
progress of legislation to reauthorize the program.
13. Hearing to examine suggestions from the public and
practitioners for provisions to include in a Taxpayer Bill of
Rights 2, to be followed by development of legislation.
Action taken: The Subcommittee hearing was held on March
24, 1995, to explore the development of a Taxpayer Bill of
Rights 2. In follow up to the Subcommittee's hearing, the
Subcommittee issued a report to the full Committee transmitting
the Subcommittee's findings and recommendations for legislative
changes (WMCP: 104-8). This report formed the foundation for
H.R. 2337, the ``Taxpayer Bill of Rights 2,'' which the
Committee reported to the House, as amended, on March 28, 1996
(H. Rept. 104-506), passed the House on April 16, 1996, and the
President signed into law on July 30, 1996 (P.L. 104-168).
14. Hearing to examine current laws regarding liability for
and the IRS's enforcement and collection of Federal excise
taxes on diesel fuel.
Action taken: Subcommittee staff met with official from the
IRS National Office to receive a briefing on the IRS's diesel
fuel excise tax enforcement activities.
15. Hearing to examine Subchapter S issues and proposals
for reform.
Action taken: The full Committee approved significant
reforms to provisions of the Internal Revenue Code relating to
Subchapter S corporations which were enacted in H.R. 3448, the
``Small Business Job Protection Act of 1996'' (P.L. 104-188).
16. Hearing to examine miscellaneous bills and proposals
for technical and conforming changes to the tax code.
Action taken: The full Committee held two days of hearings
on July 11 and 12, 1995, to examine miscellaneous bills and
proposals for reforming the Internal Revenue Code.
17. Hearing to review provisions in the tax laws relating
to tax-exempt municipal financing, including review of the
restrictions imposed in the Tax Reform Act of 1986 and
subsequent amendments, and potential problems associated with
privatizing public facilities financed with municipal bonds.
Action taken: In lieu of the planned hearing, the
Subcommittee held a hearing on July 16, 1996, to conduct a more
general examination of the impact of provisions of the Internal
Revenue Code on both urban and rural land use issues. Testimony
was received on the tax credit for rehabilitation expenditures;
incentives for locating businesses in empowerment zones; and
employment and training credit; section 179 expensing; a new
category of tax-exempt private activity bonds; the tax
treatment of environmental remediation costs; preservation
easements to minimize Federal estate taxes; an income tax
deduction for donating an easement to a qualified organization
for conservation purposes; and an estate tax preference for
farms and small businesses.
18. Hearing to examine noncompliance with the tax laws
applicable to public charities and other tax-exempt
organizations, and the IRS's enforcement of those laws.
Action taken: The full Committee approved provisions
relating to intermediate sanctions in cases where tax-exempt
organizations violate prohibitions on private inurement, which
were enacted in H.R. 2337, the ``Taxpayer Bill of Rights 2''
(P.L. 104-168). The Subcommittee staff received numerous
briefings from IRS on tax-exempt organization issues and is in
the process of developing an action plan for oversight hearings
on tax-exempt organization issues in the 105th Congress.
19. Hearing (possibly to be held jointly with the
Subcommittee on Health) to examine Medicare waste, fraud and
abuse issues.
Action taken: The Subcommittee on Health held three days of
Medicare hearings on February 6, 7, and 10, 1995, on
controlling costs and improving care. On February 6, the
Subcommittee examined Medicare waste, fraud and abuse issues.
20. Hearing (possibly to be held jointly with the
Subcommittee on Health) to examine implementation and
enforcement of Physician Self-Referral anti-fraud and abuse
measures, and issues relating to activities of physician-owned
facilities and managed care companies.
Action taken: The Subcommittee on Health examined physician
self-referral issues at a hearing held on May 3, 1995.
21. Hearing to review miscellaneous pension issues,
including the financial condition of Federal, State and local
government pension systems and the complexity of existing
statutory and regulatory requirements on qualified public and
private plans and their effect on private savings.
Action taken: The full Committee approved significant
reforms to simplify provisions of the Internal Revenue Code
relating to qualified public and private pension plans which
were enacted in H.R. 3448, the ``Small Business Job Protection
Act of 1996'' (P.L. 104-188).
22. Hearing (possibly to be held jointly with the
Subcommittee on Trade) to monitor operations of the U.S.
Customs Service, including matters involving commercial
operations and enforcement.
Action taken: See Subcommittee on Trade section above for
information on oversight activities conducted with regard to
these matters.
23. Investigations as necessary under the Subcommittee on
Oversight's authority under section 6103 of the Internal
Revenue Code to: review confidential tax return information,
evaluate compliance with the tax laws; and examine allegations
of tax evasion and schemes to defraud the nation's taxpayers.
Action taken: See ``Other Oversight Activities'' below.
24. Field hearings on issues to be determined, for the
purpose of providing members of the public with input into the
Congressional oversight process.
Action taken: No field hearings were held by the
Subcommittee.
Subcommittee on Human Resources--Comparison of oversight
plan developed in January 1995 to actual activities of the
Subcommittee during the 104th Congress:
1. Hearing to examine the growth of spending on means-
tested programs and the role of entitlements in this growth.
Action taken: The Subcommittee hearing was held on January
23, 1995. Testimony taken at the hearing helped to form the
basis for provisions included in the Personal Responsibility
Act, the Contract with America welfare reform bill (H.R. 4),
which was approved by the House on March 24, 1995. H.R. 4
formed the basis for H.R. 3734, the ``Personal Responsibility
and Work Opportunity Reconciliation Act of 1996'' (P.L. 104-
193).
2. Hearing to examine historical changes in the rates of
illegitimacy and the role illegitimacy has played in the growth
of the welfare rolls.
Action taken: The Subcommittee hearing was held on January
20, 1995. Testimony taken at the hearing helped to form the
basis for provisions included in the Personal Responsibility
Act, the Contract with America welfare reform bill (H.R. 4),
which was approved by the House on March 24, 1995. H.R. 4
formed the basis for H.R. 3734, the ``Personal Responsibility
and Work Opportunity Reconciliation Act of 1996'' (P.L. 104-
193).
3. Hearing to examine evidence regarding the length of
stays on welfare and the effectiveness of programs that provide
education, training, job search and work experience in helping
families leave welfare.
Action taken: The Subcommittee hearing was held on January
23, 1995. Testimony taken at the hearing helped to form the
basis for provisions included in the Personal Responsibility
Act, the Contract with America welfare reform bill (H.R. 4),
which was approved by the House on March 24, 1995. H.R. 4
formed the basis for H.R. 3734, the ``Personal Responsibility
and Work Opportunity Reconciliation Act of 1996'' (P.L. 104-
193).
4. Hearing to examine fraud and abuse in the SSI program
and proposals for reforming benefits.
Action taken: The Subcommittee hearing was held on January
27, 1995. Testimony taken at the hearing helped to form the
basis for provisions included in the Personal Responsibility
Act, the Contract with America welfare reform bill (H.R. 4),
which was approved by the House on March 24, 1995. H.R. 4
formed the basis for H.R. 3734, the ``Personal Responsibility
and Work Opportunity Reconciliation Act of 1996'' (P.L. 104-
193).
5. Hearing (held jointly with Subcommittee on Early
Childhood, Youth and Families of the Committee on Economic and
Educational Opportunities) to examine child care and child
welfare issues.
Action taken: The joint Subcommittee hearing was held on
February 3, 1995. Testimony taken at the hearing helped to form
the basis for provisions included in the Personal
Responsibility Act, the Contract with America welfare reform
bill (H.R. 4), which was approved by the House on March 24,
1995. H.R. 4 formed the basis for H.R. 3734, the ``Personal
Responsibility and Work Opportunity Reconciliation Act of
1996'' (P.L. 104-193).
6. Hearing to examine possible reforms to the Federal Child
Support Enforcement program.
Action taken: The Subcommittee hearing was held on February
6, 1995. Testimony taken at the hearing helped to form the
basis for provisions included in the Personal Responsibility
Act, the Contract with America welfare reform bill (H.R. 4),
which was approved by the House on March 24, 1995. H.R. 4
formed the basis for H.R. 3734, the ``Personal Responsibility
and Work Opportunity Reconciliation Act of 1996'' (P.L. 104-
193).
7. Hearing (to be held jointly with the Subcommittee on
Oversight) to examine welfare waste, fraud and abuse issues and
possible measures to address fraud and abuse.
Action taken: Because the Subcommittee held many hearings
on all aspects of Federal and State welfare programs, many
issues relating to fraud and abuse were addressed in the course
of earlier oversight/investigative hearings (see above).
8. Hearing (to be held jointly with the Subcommittee on
Oversight) to examine SSI waste, fraud and abuse issues and
possible measures to address fraud and abuse.
Action taken: The Subcommittee hearing was held on January
27, 1995, on fraud and abuse of the SSI program. Subsequently,
the Subcommittee and the full Committee marked up numerous
provisions that were included in the Personal Responsibility
Act, which was approved by the House on March 24, 1995.
Included were provisions ending SSI payments to individuals
whose sole disabling condition is drug addiction or alcoholism
(later included in H.R. 3136, the ``Contract with America
Advancement Act'' (P.L. 104-121)) and to noncitizens of the
United States and children with questionable claims to
disability benefits (included in, H.R. 3734, the ``Personal
Responsibility and Work Opportunity Reconciliation Act of
1996'' (P.L. 104-193)).
9. Hearing (possibly to be held jointly with the
Subcommittee on Oversight) to examine program trends under the
Federal Child Support Enforcement program.
Action taken: Child support enforcement hearings were held
by the Subcommittee on Human Resources on February 6, 1995 (see
above) and June 13, 1995. Other Subcommittee hearings were held
on February 20, and May 22 and 23, 1996, examined comprehensive
welfare reform proposals--including major child support
reforms--submitted by the Nation's Governors, the Clinton
Administration, and the Congress, respectively. The
Subcommittee also marked up several comprehensive welfare
reform proposals that included sweeping child support reforms,
leading to the passage of H.R. 3734, the ``Personal
Responsibility and Work Opportunity Reconciliation Act of
1996'' (P.L. 104-193). Finally, on September 19, 1996, the
Subcommittee held a hearing on the implementation of child
support enforcement changes required under the new welfare
reform law.
10. Hearing to examine current laws relating to
unemployment compensation and possible reforms.
Action taken: The Subcommittee hearing was held on several
pending unemployment insurance issues on July 11, 1996, which
focused on issues of interest to States, employers, and
employees. Witnesses representing the U.S. Department of Labor,
the State of Illinois, State employment security agencies, and
employers presented testimony on the ``Pennington case.'' At
issue was a Federal court decision (Pennington v. Doherty) that
called into question for the first time whether States had the
authority to select their own base period to determine
individual eligibility for unemployment compensation benefits.
Also considered was testimony from proponents of unemployment
``devolution'' proposals, which call for increased State
authority in the setting and collecting of the Federal share of
Federal Unemployment Tax Act (FUTA) taxes. Other unemployment
insurance issues of interest to actors and poll workers were
addressed, along with a comprehensive reform proposal offered
by Rep. English, a member of the Subcommittee. No further
action was taken on any of these proposals prior to the
conclusion of the 104th Congress.
Subcommittee on Health--Comparison of oversight plan
developed in January 1995 to actual activities of the
Subcommittee during the 104th Congress:
1. Hearing to examine areas of extraordinary growth in
Medicare and the potential causes for such growth.
Action taken: The Subcommittee hearing was held on February
6, 1995. Testimony taken at the hearing helped form the basis
of legislation for the consideration by the Committee which was
included in H.R. 2425, the ``Medicare Preservation Act of
1995.''
2. Hearing to examine innovations in Medicare, including
oversight of Medicare risk contract Health Maintenance
Organizations (HMOs) and Medicare SELECT.
Action taken: The Subcommittee hearing was held February
10, 1995. Testimony taken from the hearings helped form the
basis of legislation for consideration by the Committee to
expand and extend the Medicare SELECT demonstration (H.R. 483),
and additional legislation to expand managed care under
Medicare which was included in H.R. 2425, the ``Medicare
Preservation Act of 1995.''
3. Hearing to examine the administration of Medicare
policies by the Health Care Financing Administration.
Action taken: The Subcommittee hearings were held April 3,
1995, and July 27, 1995. Testimony taken from the hearings
helped form the basis of legislation considered by the
Committee which was included in H.R. 2425, the ``Medicare
Preservation Act of 1995.''
4. Hearing to examine current law of hospital and physician
payment policies under Medicare Parts A and B.
Action taken: The Subcommittee hearing was held March 30,
1995. Testimony taken from the hearing helped form the basis of
legislation for consideration by the Committee which was
included in H.R. 2425, the ``Medicare Preservation Act of
1995.''
5. Hearing to examine current law policies relating to
payment for graduate medical education (GME) under Medicare
Part A.
Action taken: The Subcommittee hearings were held March 23,
1995, April 16 and June 11, 1996. Testimony taken from the
March 23 hearing helped form the basis of legislation for
consideration by the Committee which was included in H.R. 2425,
the ``Medicare Preservation Act of 1995.'' The subsequent
hearings examined recommendations for payment policy and
Medicare's ability to finance GME.
6. Hearing to examine issues relating to Medicare
intermediaries and carriers, including implementation of the
Medicare transaction systems and funding for payment
safeguards.
Action taken: The Subcommittee hearing was held on July 23,
1996. Testimony taken from the hearing helped form the basis of
legislation considered by the Committee which was included in
the H.R. 3103, the ``Health Insurance Portability and
Accountability Act of 1996'' (P.L. 104-191).
7. Hearing on Medicare Peer Review Organizations.
Action taken: The Subcommittee hearings were held on March
21 and May 16, 1995. Testimony at each of the hearings assisted
the Committee in its consideration of improvements of the
Medicare program which were included in H.R. 2425, the
``Medicare Preservation Act of 1995.''
Subcommittee on Social Security--Comparison of oversight
plan developed in January 1995 to actual activities of the
Subcommittee during the 104th Congress:
1. Hearing to examine implementation of the ``Social
Security Independence and Program Improvement Act,'' including
an examination of the advisory and oversight role of the Social
Security Advisory Board.
Action taken: The Subcommittee hearing was held to review
the performance of SSA in its first year as an independent
agency on July 25, 1996. Testimony received from the
Comptroller General raised Subcommittee concerns about whether
SSA has begun the necessary steps to provide data and policy
analysis to Congress and the American public on various issues
facing Social Security, particularly long-term solvency of the
program.
Following up on recommendations made by the Comptroller
General, the Subcommittee held a second hearing on September
12, 1996, to receive the preliminary GAO findings on SSA plans
to implement its mandate to send a Personal Earnings and
Benefit Estimate Statement to virtually all workers by the year
2000; to hear additional GAO findings on SSA progress in
redesigning its disability process; and to examine whether the
new SSA Office of the Inspector General had the resources to
adequately combat Social Security fraud.
The SSA Inspector General testified that his office was
seriously understaffed, particularly with respect to the number
of agents needed to combat growing Social Security fraud and
criminal activity. As a result, H.R. 3610, which provided
fiscal year 1997 appropriations for SSA operations, included a
$10 million increase in funding for the SSA Office of the
Inspector General for an increase in manpower to improve
efforts to combat Social Security fraud and criminal activity
(P.L. 104-208).
2. Hearing to examine the Social Security Administration's
proposals for reengineering the SSDI program.
Action taken: The Subcommittee hearings were held on May 23
and 24, 1995, to examine how effectively the disability
insurance program was being administered by SSA. Testimony at
the hearing focused on the causes and extent of the disability
claims backlogs, what short- and long-term initiatives have
been developed to address these backlogs and to conduct
disability reviews, and various concerns surrounding the
agency's implementation of these initiatives. A third hearing
was conducted on August 3, 1995. During the hearing, the
Subcommittee focused on management of the program (including
SSDI reegineering), vocational rehabilitation, and the appeals
process.
In addition, as described earlier, the two independent
agency hearings also focused on disability reengineering. All
of these oversight hearings also looked at causes of the
tremendous growth in the disability programs in the last
decade, and ways this growth can be addressed before the
program becomes insolvent in 2012. Testimony recommending
changes in program management and administration by SSA, as
well as suggesting fundamental reforms to the program, was
received.
3. Hearing to examine SSDI Continuing Disability Review
(CDR) issues.
Action taken: The Subcommittee included examination of
SSA's administration of CDRs in the hearings conducted on May
23-24 and August 3, 1995. Based on GAO findings, the
Subcommittee determined that significant savings could result
if SSA addressed the CDR backlog of over 3 million cases. As a
result, a provision authorizing substantial additional
administrative funding to conduct CDRs was included in H.R.
3136, the ``Contract With America Advancement Act,'' (P.L. 104-
121).
4. Hearing to examine SSDI service delivery issues.
Action taken: The Subcommittee included examination of
SSA's SSDI service delivery in the hearings conducted on May
23-24 and August 3, 1995; and July 25 and September 12, 1996.
The testimony received helped form the basis for H.R. 4230, the
``Rehabilitation and Return to Work Opportunity Act of 1996,''
introduced by Subcommittee on Social Security Chairman Bunning
on September 27, 1996, to overhaul the vocational
rehabilitation process.
5. Hearing to examine SSDI caseload backlogs.
Action taken: The Subcommittee included examination of
SSA's SSDI caseload backlogs in the hearings conducted on May
23-24 and August 3, 1995; and July 25 and September 12, 1996.
6. Hearing to examine continuing problems with deceptive
mailings to senior citizens.
Action taken: In lieu of a hearing, Subcommittee on Social
Security Chairman Bunning asked the GAO to conduct an audit of
non-profit organizations which utilize Social Security issues
in fund-raising appeals. The GAO report is expected to be
completed on March 28, 1997.
Full Committee.
In late 1995 or early 1996, the Committee anticipates that
it will begin a series of hearings for the purpose of
conducting a comprehensive examination of the current Federal
income tax code and proposals for fundamental tax reform.
Action taken: As part of its oversight responsibilities,
the Committee began a series of hearings for the purpose of
conducting a comprehensive examination of the current Federal
income tax and proposals for fundamental reform. On June 6, 7,
and 8, 1995 and March 20 and 27, 1996, the Committee held
hearings on the problems caused by the current Federal income
tax system, proposals to replace the Federal income tax, and
the issues related to such a replacement. On April 24, 1996,
the Committee held a hearing on the impact of various
alternative tax systems on small businesses. On May 1, 1996,
the Committee held a hearing on the impact of various
alternative tax systems on State and local governments and tax-
exempt entities. On July 18, 1996, the Committee held a hearing
on the impact of various alternative tax systems on
international competitiveness. Finally, on July 31, 1996, the
Committee held a hearing on the impact of various alternative
tax systems on manufacturing and energy and natural resources.
C. Additional Oversight Activities and Any Recommendations or Actions
Taken
1. additional oversight activities of the trade subcommittee
In addition to the activities detailed above with respect
to the Subcommittee's oversight plan, the Subcommittee held a
number of hearings to address various topics concerning trade
policy: implementation of the Organization of Economic
Cooperation and Development Agreement on Shipbuilding; rules of
origin; proposed substantive antidumping regulations by the
Department of Commerce and the Temporary Duty Suspension Act
(H.R. 2822), which would provide the Department of Commerce the
discretion to suspend antidumping duties temporarily if it
determines that prevailing market conditions related to the
availability of the product in the United States make
imposition of the duty inappropriate; the H.R. 3107, ``Iran and
Libya Sanctions Act of 1996;'' and trade with sub-Saharan
Africa.
The Subcommittee also requested public comment concerning a
number of trade issues, including: trade relations with
Cambodia, including most-favored-nation (MFN) status; trade
relations with Bulgaria, including MFN status; trade relations
with Romania, including MFN status; technical corrections and
miscellaneous trade proposals; and reforms to the U.S.
International Trade Commission.
In addition to holding a number of hearings and providing
opportunity for public comment, the Subcommittee requested a
number of reports. On October 2, 1996, Chairman Archer,
Subcommittee on Trade Chairman Crane and Senator Grassley
released a report they requested of the GAO on the operations
of the Committee for the Implementation of Textile Agreements
(CITA), an office in the Department of Commerce which
administers the U.S. textile and apparel import program. The
report found that CITA often imposed quotas when there was
little or no data to support a decision that imports were
causing damage to the domestic industry producing a similar
product.
The Subcommittee also requested and received a number of
reports concerning Customs operations, including staffing, the
status of reorganization and modernization efforts, automation,
the status of the implementation of blue ribbon panel
recommendations, drug interdiction efforts, and country-of-
origin marking.
Finally, the Committee published its 1995 edition of the
Overview and Compilation of U.S. Trade Status (WMCP: 104-6).
2. Additional oversight activities of the oversight subcommittee
In addition to the oversight activities listed above, the
Subcommittee held a hearing on April 25, 1996, to examine a
number of Federal tax debt collection issues, including: (1)
the status of the IRS accounts receivable dollar inventory; (2)
issues relating to the use of private collection agencies to
collect delinquent Federal tax debts; (3) provisions in H.R.
2234, the ``Debt Collection Improvement Act of 1995,'' relating
to IRS levy authority; and (4) H.R. 757, relating to Federal
tax refund offset authority for purposes of collecting
delinquent State tax debts. Testimony taken at this hearing
formed the basis for a request by the Subcommittee on Oversight
Chairman Johnson for a GAO study of several Federal tax debt
collection issues, including further examination of the IRS
accounts receivable dollar inventory and an examination of best
practices in the debt collection industry. The Subcommittee
staff is developing an action plan for additional oversight
activities with respect to Federal tax debt collection issues
in the 105th Congress.
The Subcommittee also held a hearing on June 22, 1995, to
examine implementation of the Coal Industry Retiree Health
Benefit Act of 1992 (the ``Coal Act''). Testimony taken at the
hearing formed the basis for a provision included in the
Committee on Ways and Means title of H.R. 2491, the ``Balanced
Budget Act of 1995,'' which, among other things, would have
revised the Coal Act to exempt from its provisions companies
that did not sign the 1988 National Bituminous Coal Wage
Agreement (NBCWA) and companies who made withdrawal liability
payment under the terms of the 1988 NBCWA. This provision was
not included in the conference agreement on H.R. 2491.
The Subcommittee staff participated in several meetings
with representatives from small business advocacy groups
regarding their concerns about legislation enacted in 1993
requiring the IRS to implement a nationwide system for
receiving Federal depository taxes electronically, known as the
``Electronic Federal Tax Payment System (EFTPS). In follow up
to those meetings, Subcommittee staff met with senior IRS
officials regarding the status of implementation of the third
phase of EFTPS, in which approximately 1.2 million small to
medium-sized businesses will be required to enroll in EFTPS and
begin paying their Federal depository taxes next year.
While IRS indicated that the EFTPS system would be fully
operational on January 1, 1997, there remained a concern that
there was insufficient time remaining for the IRS to fully
inform the affected business about how the program is intended
to operate and to achieve enrollment of mandated taxpayers on a
timely business. Information gathered at these meetings formed
the basis for the decision to include a provision in H.R. 3448,
the ``Small Business Jobs Protection Act of 1996'' (P.L. 104-
188) to delay the deadline for enrollment in EFTPS until July
1, 1997. In addition, the IRS announced that it would not
impose any penalties on the new depositors for failure to begin
making deposits electronically through EFTPS until after July
1, 1997.
3. additional oversight activities of the human resources subcommittee
In addition to the Subcommittee's oversight activities
relating to welfare discussed above, the full Committee held
hearings on January 5, 10, 11, and 12, 1995, on provisions of
the Contract with America, including the Personal
Responsibility Act. The Subcommittee also held several
additional hearings relating to various welfare issues. On May
10, 1995, the Subcommittee held a hearing on Federal adoption
policy. The Subcommittee received additional testimony on the
Federal Child Support Enforcement and SSI programs on June 13,
1995. Finally, on December 6, 1995, the Subcommittee held a
hearing on welfare reform success stories, focusing on welfare
reform programs nationwide that achieved success in reducing
dependence, promoting work, and collecting child support for
needy children.
On February 20, 1996, the Subcommittee held a hearing on
the welfare reform proposal developed by the Nation's
governors. Testimony was heard from Governors Thompson of
Wisconsin and Carper of Delaware. On March 12, 1996, the
Subcommittee held a hearing examining the causes of poverty,
with a focus on out-of-wedlock births, featuring the views of
several Members of Congress, policy experts, and
representatives of faith-based organizations.
On June 27, 1996, the Subcommittee held a hearing on issues
related to removing barriers to adoption, especially the
requirement that ``reasonable efforts'' be made to keep
children with their parents prior to the placement of a child
in foster care. Several witnesses testified that the way the
current law ``reasonable efforts'' provision is being
interpreted and implemented by many States is itself a barrier
to adoption.
In addition to the July 11, 1996 hearing on unemployment
issues noted above, the Subcommittee held a hearing on May 16,
1995, at which it received testimony on legislation proposing
the consolidation of more than 100 Federal job training
programs into a handful of block grants, designed to increase
State flexibility in providing services needed to return
unemployed workers to the workplace. This legislation, drafted
primarily by the Committee on Economic and Educational
Opportunities, was ultimately approved by the House, but a
conference report was not filed. The Subcommittee also received
testimony on the operation of several employment and training
programs under the jurisdiction of the Committee on Ways and
Means, including the TAA program and the NAFTA TAA program.
Representatives of employers also presented testimony in favor
of repealing the 0.2 percent FUTA surcharge.
4. additional oversight activities of the health subcommittee
In addition to the activities detailed above with respect
to the Subcommittee's oversight plan, the Subcommittee held a
number of hearings to address various topics concerning health
policy: tax-favored treatment for long-term care insurance; tax
treatment of health insurance costs for self-employed
individuals; income-relating to the Part B premium under
Medicare; review of Medicare proposals included in the
President's fiscal year 1996 budget and the current status of
the Medicare Hospital Insurance Trust Fund; examination of
problems with compliance with the self-referral provisions in
the Social Security Act, the obstacles the law in its current
form may present to physicians, hospitals and health plans
which are forming legitimate managed care arrangements; review
of the impact of the use of preexisting condition exclusions on
job mobility and how a targeted approach might be designed;
review of the reasons for increasing beneficiary enrollment in
Medicare risk contracting HMOs, and current alternative HMO
payment methods; exploration of the potential role for
employers, associations and medical savings account in
Medicare; examination of integrated acute and long-term care
models and how these models could be expanded to increase
choices for Medicare beneficiaries; examination of
recommendations regarding future directions of the Medicare
program; review of the Administration's Medicare Choices and
Competitive Pricing Demonstration Projects; review of
Medicare's payment policies for home health agency and skilled
nursing facility services; overview of rural health care
programs that currently exist; and, examination of the issues
surrounding the establishment of a Medicare demonstration
program on subvention, and the implications of such a
demonstration.
The Subcommittee also requested information related to
questions arising from the hearings. On February 6, 1996,
Chairman Archer and Subcommittee on Health Chairman Thomas
requested that the GAO respond to questions related to the
solvency of the Medicare Hospital Insurance Trust Fund. On
April 17, 1995, Subcommittee Chairman Thomas requested that the
GAO respond to questions related to the quality of health care
in Medicare. On June 9, 1995, Subcommittee Chairman Thomas
requested that the GAO respond to questions about the use of
clinical practice guidelines by the Federal Employees Health
Benefit Program. On June 21, 1995, Subcommittee Chairman Thomas
requested that the GAO examine the levels of medical testing by
patients with End Stage Renal Disease. On April 17, 1996,
Chairman Archer requested the Congressional Budget Office
address issues related to the rate of growth of health
expenditures in the private sector. On July 15, 1996, Chairman
Archer, Subcommittee Chairman Thomas and Rep. Nancy Johnson
requested that the Institute of Medicine examine allocation of
graduate medical education payments to teaching hospitals. On
October 8, 1996, Chairman Archer and Subcommittee Chairman
Thomas requested that the GAO conduct a study regarding payment
for the transportation of EKG equipment by all medical billers.
5. Additional oversight activities of the Social Security Subcommittee
In addition to the activities detailed above with respect
to the Subcommittee's oversight plan, the Subcommittee held
oversight hearings on June 4 and 27, 1996, to examine the use
of Social Security Trust Funds to finance union activity at
SSA. The Subcommittee received testimony on preliminary GAO
findings that taxpayer-financed union activity at SSA was under
reported, and had actually increased to at least $12.6 million
in 1995 (an increase of 110 percent since 1993), two-thirds of
which was financed from the Social Security and Medicare Trust
Funds. As a result of this hearing, on July 11, 1996,
Subcommittee on Social Security Chairman Bunning offered an
amendment to H.R. 3755, the ``Departments of Labor, Health and
Human Services, and Education, and Related Agencies
Appropriations Bill for Fiscal Year 1997,'' to prohibit use of
the Social Security and Medicare Trust Funds to finance union
activity at SSA. The House passed the measure, but it was later
dropped in conference.
6. Additional oversight activities concerning the debt limit
During the debt limit suspension period, the Chairmen of
the Ways and Means Committee and the Senate Finance Committee
requested auditors from the GAO to audit, track and report to
the two committees of jurisdiction on the procedures and
actions taken by the U.S. Department of the Treasury regarding
debt management. The audit and reporting was done on a
continuous, sometimes daily, basis enabling the Committee to
ascertain the legal and financial ramifications of the
Secretary's action.
After passage of a permanent statutory debt limit and the
end of the debt suspension period, the Chairman asked GAO for
an official report reviewing the 1995-96 debt limit actions
taken by the U.S. Department of the Treasury (Report No. GAO/
AIMD-96-130; August 1996). GAO concluded that during the
suspension period, Treasury, in preventing a debt limit breach,
acted within its legal limitations and subsequently restored
lost interest to all trust funds and accounts affected, with
the exception of $1.2 million of lost interest to the Exchange
Stabilization Fund. Treasury was unable to restore the money
without specific legislation. In addition, the Government
incurred $140 billion in additional debt that normally would
have been considered subject to the debt limit.
Appendix I. Jurisdiction of the Committee on Ways and Means
U.S. Constitution
Article I, section 7, of the Constitution of the United
States provides as follows:
All Bills for raising Revenue shall originate in the
House of Representatives; but the Senate may propose or
concur with Amendments as on other Bills.
In addition, Article I, Section 8, Constitution of the
United States provides the following:
The Congress shall have Power To lay and collect
Taxes, Duties, Imposts and Excises, to pay the Debts
and . . . To borrow Money on the credit of the United
States.
Rule X, Clause 1, Rules of the House of Representatives
Rule X, clause 1(s), of the Rules of the House of
Representatives, in effect during the 104th Congress, provides
for the jurisdiction of the Committee on Ways and Means, as
follows:
(s) Committee on Ways and Means.
(1) Customs, collection districts, and ports
of entry and delivery.
(2) Reciprocal trade agreements.
(3) Revenue measures generally.
(4) Revenue measures relating to the insular
possessions.
(5) The bonded debt of the United States
(subject to the last sentence of clause 4(g) of
this rule). [The last sentence of clause 4(g)
requires the Committee on Ways and Means to
include in its annual February 25 report to the
Budget Committee a specific recommendation as
to the appropriate level of the public debt
which would then be set forth in the concurrent
resolution on the budget and serve as the basis
for an increase or decrease in the statutory
limit on the debt.]
(6) The deposit of public moneys.
(7) Transportation of dutiable goods.
(8) Tax-exempt foundations and charitable
trusts.
(9) National Social Security, except (A)
health care and facilities programs that are
supported from general revenues as opposed to
payroll deductions and (B) work incentive
programs.
Brief Description of Committee's Jurisdiction
The foregoing recitation of the provisions of House Rule X,
clause 1, paragraph (v), does not convey the comprehensive
nature of the jurisdiction of the Committee on Ways and Means.
The following summary provides a more complete description:
(1) Federal revenue measures generally.--The
Committee on Ways and Means has the responsibility for
raising the revenue required to finance the Federal
Government. This includes individual and corporate
income taxes, excise taxes, estate taxes, gift taxes,
and other miscellaneous taxes.
(2) The bonded debt of the United States.--The
Committee on Ways and Means has jurisdiction over the
authority of the Federal Government to borrow money.
Title 31 of Chapter 31 of the U.S. Code authorizes the
Secretary of the Treasury to conduct any necessary
public borrowing subject to a maximum limit on the
amount of borrowing outstanding at any one time. This
statutory limit on the amount of public debt (``the
debt ceiling'') currently is $5.5 trillion. The
committee's jurisdiction also includes conditions under
which the Department of the Treasury manages the
Federal debt, such as restrictions on the conditions
under which certain debt instruments are sold.
(3) National Social Security programs.--The Committee
on Ways and Means has jurisdiction over most of the
programs authorized by the Social Security Act, which
includes not only those programs that are normally
referred to colloquially as ``Social Security'' but
also social insurance programs and a whole series of
grant-in-aid programs to State governments for a
variety of purposes. The Social Security Act, as
amended, contains 20 titles (a few of which have either
expired or have been repealed). The principal programs
established by the Social Security Act and under the
jurisdiction of the Committee on Ways and Means in the
104th Congress can be outlined as follows:
(a) Old-age, survivors, and disability
insurance (title II)--At present, there are
approximately 142 million workers in employment
covered by the program, and as of December
1995, $336 billion in benefits were being paid
annually to 43.4 million individuals.
(b) Medicare (title XVIII)--Provides hospital
insurance benefits to 32.5 million persons over
the age of 65 and to 4.5 million disabled
persons. Voluntary supplementary medical
insurance is provided to 31.6 million aged
persons and 3.9 million disabled persons.
Expenditures under these programs were $180.1
billion in fiscal year 1995 and are estimated
to be $199 billion in fiscal year 1996.
(c) Supplemental security income (title
XVI)--The SSI program was inaugurated in
January 1974 under the provisions of Public Law
92-603, as amended. It replaced the former
Federal-State programs for the needy aged,
blind, and disabled. In fiscal year 1995, 6.5
million persons received federally administered
benefits under the SSI program. Of these 6.5
million persons, approximately 1.4 million
received benefits on the basis of age, 84,911
on the basis of blindness, and 4.7 million on
the basis of disability. Total federally
administered payments during fiscal year 1995
amounted to approximately $27 billion, of which
$23.9 billion were basic Federal benefits and
$3.1 billion were federally administered State
supplements to the payments.
(d) Aid to families with dependent children
(title IV)--This program provides grant-in-aid
to States for aid to families with dependent
children and child support enforcement. About
13.6 million persons in 4.9 million families
received AFDC benefits during fiscal year 1995.
Total AFDC payments in fiscal year 1995 were
approximately $22.0 billion. In fiscal year
1995, Federal administrative expenditures
totaled $2.1 billion for the child support
enforcement program. Child support collections
for that year totaled $10.8 billion.
(e) Social services (title XX)--Title XX
authorizes the Federal Government to reimburse
the States for money spent to provide persons
with various services. Generally, the specific
services provided are determined by each State.
The statutory ceiling on Federal matching funds
available for fiscal year 1995 was $2.8
billion. These funds are allocated on the basis
of population.
(f) Unemployment compensation programs
(titles II, IX, etc.)--These titles include the
State unemployment compensation programs and
the permanent extended benefits program. In
fiscal year 1996, an estimated $24.1 billion
was paid in unemployment compensation benefits,
with approximately 8.7 million workers
receiving unemployment benefits.
(g) Child welfare, foster care and adoption
assistance (parts B and E of title IV)--
Provides funds to States for child welfare
services, for abused and neglected children;
foster care for AFDC children and adoption
assistance for children with special needs. In
fiscal year 1995, Federal expenditures for
child welfare services totaled $292 million.
Federal expenditures for foster care equaled
$3.1 billion.
(4) Trade and tariff legislation.--The Committee on
Ways and Means has responsibility over legislation
relating to tariffs, import trade, and trade
negotiations. In the early days of the Republic, tariff
and customs receipts were major sources of revenue for
the Federal Government. As the committee with
jurisdiction over revenue-raising measures, the
Committee on Ways and Means thus evolved as the primary
committee responsible for international trade policy.
The Constitution vests the power to levy tariffs and to
regulate international commerce specifically in the Congress as
one of its enumerated powers. Any authority to regulate imports
or to negotiate trade agreements must therefore be delegated to
the executive branch through legislative action. Statutes
including the Reciprocal Trade Agreements Act beginning in
1934, the Trade Expansion Act of 1962, the Trade Act of 1974,
the Trade Agreements Act of 1979, the Trade and Tariff Act of
1984, the Omnibus Trade and Competitiveness Act of 1988, the
North American Free Trade Agreement Implementation Act, and the
Uruguay Round Agreements Act provide the basis for U.S.
bargaining with other countries to achieve the mutual reduction
of tariff and nontariff trade barriers under reciprocal trade
agreements.
The Committee's jurisdiction includes the following
authorities and programs:
(a) The tariff schedules and all tariff preference
programs, such as the Generalized System of Preferences
and the Caribbean Basin Initiative;
(b) Laws dealing with unfair trade practices,
including the antidumping law, countervailing duty law,
section 301, and section 337;
(c) Other laws dealing with import trade, including
section 201 (escape clause), section 232 national
security controls, section 22 agricultural
restrictions, international commodity agreements,
textile restrictions under section 204, and any other
restrictions or sanctions affecting imports;
(d) General and specific trade negotiating authority,
as well as implementing authority for trade agreements
and the grant of most-favored-nation status;
(e) General and NAFTA-related trade adjustment
assistance programs for workers, and trade adjustment
assistance for firms;
(f) Customs administration and enforcement, including
rules of origin and country-of origin marking, customs
classification, customs valuation, customs user fees,
and U.S. participation in the World Customs
Organization (WCO);
(g) Authorization of the budget for the U.S.
International Trade Commission (ITC), the U.S. Customs
Service, and the Office of the U.S. Trade
Representative.
Appendix II. Historical Note
The Committee on Ways and Means was first established as an
ad hoc committee in the first session of the First Congress, on
July 24, 1789. Mr. Fitzsimons, from Pennsylvania, in commenting
on the report of a select committee concerning appropriations
and revenues, pointed out the desirability of having a
committee to review the expenditure needs of the Government and
the resources available, as follows:
The finances of America have frequently been
mentioned in this House as being very inadequate to the
demands. I have never been of a different opinion, and
do believe that the funds of this country, if properly
drawn into operation, will be equal to every claim. The
estimate of supplies necessary for the current year
appears very great from a report on your table, and
which report has found its way into the public
newspapers. I said, on a former occasion, and I repeat
it now, notwithstanding what is set forth in the
estimate, that a revenue of $3 million in specie, will
enable us to provide every supply necessary to support
the Government, and pay the interest and installments
on the foreign and domestic debt. If we wish to have
more particular information on these points, we ought
to appoint a Committee of Ways and Means, to whom,
among other things, the estimate of supplies may be
referred, and this ought to be done speedily, if we
mean to do it this session.
After discussion, the motion was agreed to and a committee
consisting of one member from each State (North Carolina and
Rhode Island had not yet ratified the Constitution) was
appointed as follows: Messrs. Fitzsimons (Pennsylvania), Vining
(Delaware), Livermore (New Hampshire), Cadwalader (New Jersey),
Laurance (New York), Wadsworth (Connecticut), Jackson
(Georgia), Gerry (Massachusetts), Smith (Maryland), Smith
(South Carolina), and Madison (Virginia).
While there does not appear to be any direct relationship,
it is interesting to note that the appointment of this ad hoc
committee came within a few weeks after the House, in Committee
of the Whole, had spent a good part of the months of April,
May, and June in wrestling with the details involved in writing
bills ``for laying a duty on goods, wares, and merchandises
imported into the United States'' and for imposing duties on
tonnage. Tariffs, of course, became a prime revenue source for
the new government.
However, the results of this ad hoc committee are not
clear. It existed for a period of only 8 weeks, being dissolved
on September 17, 1789, with the following order:
That the Committee on Ways and Means be discharged
from further proceeding on the business referred to
them, and that it be referred to the Secretary of the
Treasury to report thereon.
It has also been suggested by one student that the
committee was dissolved because Alexander Hamilton had become
Secretary of the newly created Department of the Treasury, and
thus it was presumed that the Treasury Department could provide
the necessary machinery for developing information which would
be needed. During the next 6 years there was no Ways and Means
Committee or any other standing committee for the examination
of estimates. Rather, ad hoc committees were appointed to draw
up particular pieces of legislation on the basis of decisions
made in the Committee of the Whole House. On November 13, 1794,
a rule was adopted providing that:
All proceedings touching appropriations of money
shall be first moved and discussed in a Committee of
the Whole House.
In the next Congress historians have suggested that the
House was determined to curtail Secretary Hamilton's influence
by first setting up a Committee on Ways and Means and requiring
that committee to submit a report on appropriations and revenue
measures before consideration in the Committee of the Whole
House. It was also said that this Ways and Means Committee was
put on a more or less standing basis since such a committee
appeared at some point in every Congress until it was made a
permanent committee.
In the first session of the 7th Congress, Tuesday, December
8, 1801, a resolution was adopted as follows:
Resolved, That a standing Committee of Ways and Means
be appointed, whose duty it shall be to take into
consideration all such reports of the Treasury
Department, and all such propositions, relative to the
revenue as may be referred to them by the House; to
inquire into the state of the public debt, of the
revenue, and of the expenditures; and to report, from
time to time, their opinion thereon.
The following Members were appointed: Messrs. Randolph
(Virginia), Griswold (Connecticut), Smith (Vermont), Bayard
(Delaware), Smilie (Pennsylvania), Read (Massachusetts),
Nicholson (Maryland), Van Rensselaer (New York), Dickson
(Tennessee).
On Thursday, January 7, 1802, the House agreed to standing
rules which, among other things, provided for standing
committees, including the Committee on Ways and Means. The
relevant part of the rules in this respect read as follows:
A Committee of Ways and Means, to consist of seven
members;
* * * * * * *
It shall be the duty of the said Committee of Ways
and Means to take into consideration all such reports
of the Treasury Department, and all such propositions
relative to the revenue, as may be referred to them by
the House; to inquire into the state of the public
debt, of the revenue, and of the expenditures, and to
report, from time to time, their opinion thereon; to
examine into the state of the several public
departments, and particularly into the laws making
appropriations of moneys, and to report whether the
moneys have been disbursed conformably with such laws;
and also to report, from time to time, such provisions
and arrangements, as may be necessary to add to the
economy of the departments, and the accountability of
their officers.
It has been said that the jurisdiction of the committee was
so broad in the early 19th century that one historian described
it as follows:
It seemed like an Atlas bearing upon its shoulders
all the business of the House.
The jurisdiction of the committee remained essentially the
same until 1865 when the control over appropriations was
transferred to a newly created Committee on Appropriations and
another part of its jurisdiction was given to a newly created
Committee on Banking and Currency. This action followed rather
extended discussion in the House, too lengthy to review here.
During the course of that discussion, however, the
following observations are of some historical interest. Mr.
Cox, who was handling the motion to divide the committee, gave
a very picturesque discussion of the many varied and heavy
duties which had fallen on the committee over the years. He
observed:
And yet, sir, powerful as the committee is
constituted, even their powers of endurance, physical
and mental, are not adequate to the great duty which
has been imposed by the emergencies of this historic
time. It is an old adage, that ``whoso wanteth rest
will also want of might''; and even an Olympian would
faint and flag if the burden of Atlas is not relieved
by the broad shoulders of Hercules.
He continued:
I might give here a detailed statement of the amount
of business thrown upon the committee since the
commencement of the war. But I prefer to append it to
my remarks. Whereas before the war we scarcely expended
more than $70 million a year, now, during the five
sessions of the last two Congresses, there has been an
average appropriation of at least $800 million per
session. The statement which I hold in my hand shows
that during the first and extra session of the 37th
Congress there came appropriation bills from the
Committee on Ways and Means amounting to
$226,691,457.99. I say nothing now of the loan and
other fiscal bills emanating from that committee. * * *
During the present session I suppose it would be a fair
estimate to take the appropriations of the last session
of the 37th Congress, say $900 million.
These are appropriation bills alone. They are
stupendous, and but poorly symbolize the immense labors
which the internal revenue, tariff, and loan bills
imposed on the committee. * * * And this business of
appropriations is perhaps not one-half of the labor of
the committee. There are various and important matters
upon which they act, but upon which they never report.
Their duties comprehend all the varied interests of the
United States; every element and branch of industry,
and every dollar or dime of value. They are connected
with taxation, tariffs, banking, loan bills, and ramify
to every fiber of the body-politic. All the springs of
wealth and labor are more or less influenced by the
action of this committee. Their responsibility is
immense, and their control almost imperial over the
necessities, comforts, homes, hopes, and destinies of
the people. All the values of the United States, which
in the census of 1860 (page 194) amount to nearly $17
billion, or, to be exact, $16,159,616,068, are affected
by the action of that committee, even before their
action is approved by the House. Those values fluctuate
whenever the head of the Ways and Means rises in his
place and proposes a measure. The price of every
article we use trembles when he proposes a gold bill or
a loan bill, or any bill to tax directly or indirectly.
* * * the interests connected with these economical
questions are of all questions those most momentous for
the future. Parties, statesmanship, union, stability
all depend upon the manner in which these questions are
dealt with.
Congressman Morrill (who was subsequently appointed
chairman of the Ways and Means Committee in the succeeding
Congress, and who still later became chairman of the Senate
Finance Committee after he became a Senator) observed as
follows:
I am entirely indifferent as to the disposition which
shall be made of this subject by the House. So far as I
am myself concerned, I have never sought any position
upon any committee from the present or any other
Speaker of the House, and probably never shall. I have
no disposition to press myself hereafter for any
position. In relation to the proposed division of the
Committee on Ways and Means, the only doubt that I have
is the one expressed by my colleague on that committee,
Mr. Stevens, in regard to the separation of the
questions of revenue from those relating to
appropriations. In ordinary times of peace I should
deem it almost indispensable and entirely within their
power that this committee should have the control of
both subjects, in order that they might make both ends
meet, that is, to provide a sufficient revenue for the
expenditures. That reason applies now with greater
force; but it may be that the committee is overworked.
It is true that for the last 3 or 4 years the labors of
the Committee on Ways and Means have been incessant,
they have labored not only days but nights; not only
weekends but Sundays. If gentlemen suppose that the
committee have permitted some appropriations to be
reported which should not have been permitted they
little understand how much has been resisted.
The influence the committee emanated came not only from the
nature of its jurisdiction but also because for many years the
chairman of the committee was also ad hoc majority floor leader
of the House.
When the revolt against Speaker Cannon took place, and the
Speaker's powers to appoint the members of committees were
curtailed, the Majority Members on the Committee on Ways and
Means became the Committee on Committees. Subsequently, this
power was disbursed to the respective party caucuses, beginning
in the 94th Congress.
Throughout its history, many famous Americans have served
on the Committee on Ways and Means. The long and distinguished
list includes 8 Presidents of the United States, 8 Vice
Presidents, 4 Justices of the Supreme Court, 34 Cabinet
members, and quite interestingly, 21 Speakers of the House of
Representatives. This latter figure represents nearly one-half
of the 47 Speakers who have served since 1789 through the end
of the 104th Congress. See the alphabetical list which follows
for names.
Major positions held by former members of the Committee on Ways and
Means
President of the United States:
George H.W. Bush, Texas
Millard Fillmore, New York
James A. Garfield, Ohio
Andrew Jackson, Tennessee
James Madison, Virginia
William McKinley, Jr., Ohio
James K. Polk, Tennessee
John Tyler, Virginia
Vice President of the United States:
John C. Breckinridge, Kentucky
George H.W. Bush, Texas
Charles Curtis, Kansas
Millard Fillmore, New York
John N. Garner, Texas
Eldridge Gerry, Massachusetts
Richard M. Johnson, Kentucky
John Tyler, Virginia
Justice of the Supreme Court:
Philip P. Barbour, Virginia
Joseph McKenna, California
John McKinley, Alabama
Fred M. Vinson, Kentucky (Chief Justice)
Speaker of the House of Representatives:
Nathaniel P. Banks, Massachusetts
Philip P. Barbour, Virginia
James G. Blaine, Maine
John G. Carlisle, Kentucky
Langdon Cheves, South Carolina
James B. (Champ) Clark, Missouri
Howell Cobb, Georgia
Charles F. Crisp, Georgia
John N. Garner, Texas
John W. Jones, Virginia
Michael C. Kerr, Indiana
Nicholas Longworth, Ohio
John W. McCormack, Massachusetts
James K. Polk, Tennessee
Henry T. Rainey, Illinois
Samuel J. Randall, Pennsylvania
Thomas B. Reed, Maine
Theodore Sedgwick, Massachusetts
Andrew Stevenson, Virginia
John W. Taylor, New York
Robert C. Winthrop, Massachusetts
Cabinet Member:
Secretary of State:
James G. Blaine, Maine
William J. Bryan, Nebraska
Cordell Hull, Tennessee \1\
---------------------------------------------------------------------------
\1\ Recipient of Nobel Peace Prize in 1945.
---------------------------------------------------------------------------
Louis McLean, Delaware
John Sherman, Ohio
Secretary of the Treasury:
George W. Campbell, Tennessee
John G. Carlisle, Kentucky
Howell Cobb, Georgia
Thomas Corwin, Ohio
Charles Foster, Ohio
Albert Gallatin, Pennsylvania
Samuel D. Ingham, Pennsylvania
Louis McLean, Delaware
Ogden L. Mills, New York
John Sherman, Ohio
Philip F. Thomas, Maryland
Fred M. Vinson, Kentucky
Attorney General:
James P. McGranery, Pennsylvania
Joseph McKenna, California
A. Mitchell Palmer, Pennsylvania
Caesar A. Rodney, Delaware
Postmaster General:
Samuel D. Hubbard, Connecticut
Cave Johnson, Tennessee
Horace Maynard, Tennessee
William L. Wilson, West Virginia
Secretary of the Navy:
Thomas W. Gilder, Virginia
Hilary A. Herbert, Alabama
Victor H. Metcalf, California
Claude A. Swanson, Virginia
Secretary of the Interior:
Rogers C.B. Morton, Maryland
Jacob Thompson, Mississippi
Secretary of Commerce and Labor:
Victor H. Metcalf, California
Secretary of Commerce:
Rogers C.B. Morton, Maryland
Secretary of Agriculture:
Clinton P. Anderson, New Mexico
Appendix III. Statistical Review of the Activities of the Committee on
Ways and Means
A. Number of Bills and Resolutions Referred to the Committee
As of the close of the 104th Congress on October 4, 1996,
there had been referred to the committee a total of 1,071
bills, representing 20.1 percent of all the public bills
introduced in the House of Representatives.
The following table gives a more complete statistical
review since 1967.
TABLE 1.--NUMBER OF BILLS AND RESOLUTIONS REFERRED TO THE COMMITTEE,
90TH THROUGH 104TH CONGRESSES
------------------------------------------------------------------------
Referred to
Introduced Committee
in House on Ways and Percentage
Means
------------------------------------------------------------------------
90th Congress.................... 24,227 3,806 15.7
91st Congress.................... 23,575 3,442 14.6
92d Congress..................... 20,458 3,157 15.4
93d Congress..................... 21,096 3,370 16.0
94th Congress.................... 19,371 3,747 19.3
95th Congress.................... 17,800 3,922 22.0
96th Congress.................... 10,196 2,337 22.9
97th Congress.................... 9,909 2,377 26.4
98th Congress.................... 8,104 1,904 23.5
99th Congress.................... 7,522 1,568 20.8
100th Congress................... 7,043 1,419 22.1
101st Congress................... 7,640 1,737 22.7
102d Congress.................... 7,771 1,972 25.4
103d Congress.................... 6,645 1,496 22.5
104th Congress................... 5,329 1,071 20.1
------------------------------------------------------------------------
B. Public Hearings
In the course of the 104th Congress, the full committee on
Ways and Means held public hearings on a total of 32 days,
including 23 days in the first session and 9 days in the second
session. Many of these hearings dealt with major subjects
including the Contract With America proposals, the President's
fiscal year 1996 budget, miscellaneous tax reforms, and
replacing the Federal income tax. The full committee also
focused on such issues as the Federal Hospital Insurance Trust
Fund, medicare issues, thrift bad debt recapture, and tax
increase on transportation fuels.
The following table specifies the statistical data on the
number of days, witnesses, and volumes published on each of the
subjects covered by public hearings in the full committee
during the 104th Congress.
TABLE 2.--PUBLIC HEARINGS CONDUCTED BY THE FULL COMMITTEE ON WAYS AND
MEANS
------------------------------------------------------------------------
Number of
Subject and date ----------------------------
Days Witnesses Volumes
------------------------------------------------------------------------
1995:
Contract With America--Overview, Jan.
5, 10, 11, 12......................... 4 51 1
Tax Provisions in the Contract With
America Designed to Strengthen the
American Family, Jan. 17, 18, 19...... 3 58 1
Contract With America--Savings and
Investment, Jan. 24, 25, 26, 31, Feb.
1..................................... 5 99 1
President's Fiscal Year 1996 Budget,
Feb. 7, 8, 9.......................... 3 4 1
Report of the Trustees of the Federal
Hospital Insurance Trust Fund, May 2.. 1 5 1
Replacing the Federal Income Tax, June
6, 7, 8............................... 3 43 1
Miscellaneous Tax Reforms, July 11, 12. 2 32 1
Saving Medicare, Sept. 22.............. 1 18 1
Thrift Bad Debt Recapture, Oct. 26..... 1 4 1
----------------------------
Total for 1995................. 23 314 9
============================
1996:
Financial Condition of the Federal
Hospital Insurance Trust Fund, Feb. 29 1 3 1
Replacing the Federal Income Tax,
Volume 2, Mar. 20, 27................. 2 16 1
Replacing the Federal Income Tax,
Volume 3:.............................
Impact on Small Business, Apr. 24.. 1 15 1
Impact on State and Local
Governments and Tax-Exempt
Entities, May 1................... 1 19 1
Examining the Impact of the 1993 Tax
Increase on Transportation Fuels, May
8..................................... 1 11 1
Financial Condition of the Medicare
Program, June 6....................... 1 2 1
Replacing the Federal Income Tax,
Volume 4:.............................
Impact on International
Competitiveness, July 18.......... 1 11 1
Impact on Manufacturing and Energy
and Natural Resources, July 31.... 1 10 1
----------------------------
Total for 1996................. 9 87 6
============================
Total for both sessions........ 32 401 15
------------------------------------------------------------------------
The five subcommittees of the Committee on Ways and Means
were also very active in conducting public hearings during the
104th Congress. The following table specifies in detail the
number of days, witnesses, and volumes published by each of the
subcommittees.
TABLE 3.--PUBLIC HEARINGS CONDUCTED BY THE SUBCOMMITTEES OF THE
COMMITTEE ON WAYS AND MEANS
------------------------------------------------------------------------
Number of
Subject and date ----------------------------
Days Witnesses Volumes
------------------------------------------------------------------------
SUBCOMMITTEE ON TRADE
1995:
U.S. Customs Service Reorganization and
Modernization Efforts, Jan. 30........ 1 7 1
H.R. 553, the Caribbean Basin Trade
Security Act, Feb. 10................. 1 22 1
Select Fiscal Year 1996 Budget
Proposals and Possible GSP Extension,
Feb. 27............................... 1 8 1
U.S./China Intellectual Property
Agreement and Accession to the World
Trade Organization, Mar. 9............ 1 1 1
Fast Track Issues (held jointly with
Subcommittee on Rules and Organization
of the House of the Committee on
Rules), May 11, 17.................... 2 25 1
U.S.-China Trade Relations and Renewal
of China's Most-Favored-Nation Status,
May 23................................ 1 20 1
Accession of Chile to the North
American Free Trade Agreement, June 21 1 14 1
The Economic Relationship Between the
United States and Cuba After Castro,
June 30............................... 1 19 1
Rules of Origin, July 11............... 1 16 1
Organization for Economic Cooperation
and Development (OECD) Agreement on
Shipbuilding, July 18................. 1 14 1
1996:
Implementation of Uruguay Round
Agreements and World Trade
Organization, Mar. 13................. 1 18 1
United States-Japan Trade Relations,
Mar. 28............................... 1 13 1
The Proposed Commerce Antidumping
Regulations and Other Antidumping
Issues, Apr. 23....................... 1 18 1
H.R. 2795, Safeguard Investigations of
Perishable Agricultural Products, Apr.
25.................................... 1 18 1
U.S. Trade Policy, May 20.............. 1 12 1
Iran and Libya Sanctions, May 22....... 1 3 1
United States-China Trade Relations and
Renewal of China's Most-Favored-Nation
Status, June 11....................... 1 22 1
U.S. Trade Competitiveness and Work
Force Education and Training, July 25. 1 9 1
U.S. Trade with Sub-Saharan Africa,
Aug. 1................................ 1 13 1
World Trade Organization Singapore
Ministerial Meeting, Sept. 11......... 1 16 1
Accession of China and Taiwan to the
World Trade Organization, Sept. 19.... 1 13 1
----------------------------
Total................................ 22 301 21
============================
SUBCOMMITTEE ON OVERSIGHT
1995:
Child Welfare Programs, Jan. 23........ 1 11 1
FCC Minority Tax Certificates, Jan. 27. 1 17 1
IRS Budget Proposal for Fiscal Year
1996 and 1995 Tax Return Filing
Season, Feb. 27....................... 1 4 1
Exploring the Development of Taxpayer
Bill of Rights II Legislation, Mar. 24 1 18 1
Administration's Proposal Relating to
the Tax Treatment of Americans Who
Renounce Citizenship, Mar. 27......... 1 8 1
Expiring Tax Provisions, May 9......... 1 36 1
The Research and Experimentation Tax
Credit and the Allocation of Research
Expenses Under Internal Revenue Code
Section 861, May 10................... 1 25 1
Earned Income Tax Credit (held jointly
with Subcommittee on Human Resources),
June 15............................... 1 12 1
Coal Industry Retiree Health Benefit
Act of 1992, June 22.................. 1 18 1
Taxpayer Compliance Measurement
Program, July 18...................... 1 12 1
1996:
IRS Budget for Fiscal Year 1997 and the
1996 Tax Return Filing Season, Mar. 28 1 4 1
Tax Debt Collection Issues, Apr. 25.... 1 14 1
Employment Classification Issues, June
4, 20................................. 2 13 1
Impact of Tax Law on Land Use, July 16. 1 11 1
----------------------------
Total................................ 15 203 14
============================
SUBCOMMITTEE ON HEALTH
1995:
Long-Term Care Tax Provisions in the
Contract With America, Jan. 20........ 1 14 1
Health Insurance Premium Tax Deductions
for the Self-Employed, Jan. 27........ 1 13 1
Medicare Hearings on Controlling Costs
and Improving Care:................... 3 34 1
Issues Regarding Extraordinary
Growth in Certain Medicare Costs,
Feb. 6
Income Relating the Part B Premium
of Medicare, Feb. 7
Medicare Reform and Innovation,
Feb. 10
Medicare Provisions in the President's
Budget, Feb. 23....................... 1 8 1
Medicare and Private Sector Health Care
Quality Measurement, Assurance, and
Improvement, Mar. 21.................. 1 12 1
Issues Regarding Graduate Medical
Education, Mar. 23.................... 1 13 1
Physician Payment Review Commission
Recommendations on Physician Payments,
Mar. 30............................... 1 5 1
Medicare End-Stage Renal Disease
(Kidney Failure) Program, Apr. 3...... 1 11 1
Physician Self-Referral, May 3......... 1 15 1
Health Insurance Portability, May 12... 1 7 1
Experience in Controlling Costs and
Improving Quality in Employer-Based
Plans, May 16......................... 1 8 1
Medicare HMO Enrollment Growth and
Payment Policies, May 24.............. 1 8 1
The Potential Role for Employers,
Associations, and Medical Savings
Accounts in the Medicare Program, May
25.................................... 1 8 1
H.R. 1818, the Family Medical Savings
and Investment Act, June 27........... 1 11 1
Saving Medicare and Budget
Reconciliation Issues, July 19, 20, 25 3 51 1
Standards for Health Plans Providing
Coverage in the Medicare Program (held
jointly with Subcommittee on Health
and Environment of the Committee on
Commerce), July 27.................... 1 9 1
1996:
New Health Professions and Graduate
Medical Education Recommendations,
Apr. 16............................... 1 2 1
Long-Term Care Options, Apr. 18........ 1 8 1
Recommendations Regarding Future
Directions in the Medicare Program,
Apr. 30............................... 1 5 1
Teaching Hospitals and Other Issues
Related to Graduate Medical Education,
June 11............................... 1 10 1
Administration's Medicare Choices and
Competitive Pricing Demonstration
Projects, July 12..................... 1 5 1
Issues Related to Medicare Payment
Policies for Home Health Agency and
Skilled Nursing Facility Services,
July 23............................... 1 8 1
H.R. 2976, the ``Patient Right to Know
Act of 1996,'' July 30................ 1 10 1
Rural Health Care Issues, Sept. 12..... 1 10 1
Medicare Subvention, Sept. 17.......... 1 4 1
----------------------------
Total................................ 29 289 25
============================
SUBCOMMITTEE ON SOCIAL SECURITY
1995:
Social Security Earnings Limit
Provision of the Contract With
America, Jan. 9....................... 1 19 1
Managing the Social Security Disability
Insurance Program, May 23, 24, Aug. 3. 3 29 1
1996:
Use of Social Security Trust Fund Money
to Finance Union Activities at the
Social Security Administration, June
4, 27................................. 2 4 1
Reviewing the Performance of the Social
Security Administration as an
Independent Agency, July 25........... 1 3 1
Recommendations to Improve the
Performance of the Social Security
Administration as an Independent
Agency, Sept. 12...................... 1 5 1
----------------------------
Total................................ 8 60 5
============================
SUBCOMMITTEE ON HUMAN RESOURCES
1995:
Contract With America--Welfare Reform,
Jan. 13, 20, 23, 27, 30, Feb. 2....... 6 153 2
Child Care and Child Welfare (held
jointly with Subcommittee on Early
Childhood, Youth, and Families of the
Committee on Economic and Educational
Opportunities), Feb. 3................ 1 9 1
Child Support Enforcement Provisions
Included in Personal Responsibility
Act as Part of the Contract With
America, Feb. 6....................... 1 20 1
Federal Adoption Policy, May 10........ 1 10 1
Federal Unemployment Compensation
System and Consolidation of Job
Training Programs, May 16............. 1 9 1
Child Support Enforcement and
Supplemental Security Income, June 13. 1 11 1
Earned Income Tax Credit (held jointly
with Subcommittee on Oversight), June
15.................................... 1 12 1
Welfare Reform Success Stories, Dec. 6. 1 10 1
1996:
The National Governors' Association
Welfare Reform Proposal, Feb. 20...... 1 10 1
Causes of Poverty, with a Focus on Out-
of-Wedlock Births, Mar. 12............ 1 15 1
Welfare Reform, May 22, 23............. 2 16 1
Barriers to Adoption, June 27.......... 1 13 1
Unemployment Insurance Issues, July 11. 1 11 1
H.R. 3467, ``Saving Our Children: The
American Community Renewal Act of
1996'' (held jointly with Subcommittee
on Early Childhood, Youth and Families
of the Committee on Economic and
Educational Opportunities), July 30... 1 17 1
Implementation of Welfare Reform and
Child Support Enforcement, Sept. 17,
19.................................... 2 13 1
----------------------------
Total................................ 22 329 16
------------------------------------------------------------------------
As the foregoing statistics indicate, during the 104th
Congress the full committee and its 5 subcommittees held public
hearings aggregating a grand total of 128 days, during which
time 1,583 witnesses were heard resulting in the publication of
96 printed volumes of testimony. A field hearing was held by
the Trade Subcommittee in Chicago, Illinois.
In addition, written comments were printed after having
been requested and received by the full committee on new
revenue provisions in the President's fiscal year 1997 budget
and by the Subcommittee on Trade on extension of unconditional
most-favored-nation treatment to Cambodia, Bulgaria, and
Romania; technical corrections to recent trade legislation;
proposals to terminate trade adjustment assistance programs for
workers and firms; miscellaneous trade proposals; international
trade commission reform; and change in ``most-favored-nation''
terminology.
C. Markup Sessions
With respect to markup or business sessions during the
104th Congress, the full committee and its five subcommittees
were also very actively engaged. The full committee held such
sessions on 37 working days, usually both morning and afternoon
sessions, and the subcommittees an aggregate of 14 working
days, making a grand total of 51 working days of markup or
business sessions for the committee and its subcommittees
during the 104th Congress.
D. Number and Final Status of Bills Reported From the Committee on Ways
and Means in the 104th Congress
During the 104th Congress, the committee reported to the
House a total of 39 bills, 37 favorably and 2 adversely. Forty-
five bills containing provisions within the purview of the
committee were passed by the House and 26 were enacted into
law. It should be noted that this total is not at all
indicative of the total number of bills considered by the
committee, because when the committee goes into session on
major tax, tariff, Social Security, health, unemployment
compensation, or human resources matters, it very often
considers the broad subject rather than certain specific bills,
and in the course of consideration of the subject makes every
attempt to review all of the pertinent bills pending before the
committee which are encompassed within that subject. Further,
it is the practice of the committee normally to report bills on
a major subject which may involve many sections containing
subjects included in perhaps as many as several hundred bills
pending before the committee.
Appendix IV. Chairmen of the Committee on Ways and Means and Membership
of the Committee From the 1st Through the 104th Congresses
A. Chairmen of the Committee on Ways and Means, 1789 to Present
----------------------------------------------------------------------------------------------------------------
Name State Party Term of service
----------------------------------------------------------------------------------------------------------------
Thomas Fitzsimons.................... Pennsylvania........... Federalist............. 1789.
William L. Smith..................... South Carolina......... ......do............... 1794 to 1797.
Robert G. Harper..................... ......do............... ......do............... 1797 to 1800.
Roger Griswold....................... Connecticut............ ......do............... 1800 to 1801.
John Randolph........................ Virginia............... Jeffersonian Republican 1801 to 1805, 1827.
Joseph Clay.......................... Pennsylvania........... ......do............... 1805 to 1807.
George W. Campbell................... Tennessee.............. ......do............... 1807 to 1809.
John W. Eppes........................ Virginia............... ......do............... 1809 to 1811.
Ezekiel Bacon........................ Massachusetts.......... ......do............... 1811 to 1812.
Langdon Cheves....................... South Carolina......... ......do............... 1812 to 1813.
John W. Eppes........................ Virginia............... ......do............... 1813 to 1815.
William Lowndes...................... South Carolina......... ......do............... 1815 to 1818.
Samuel Smith......................... Maryland............... ......do............... 1818 to 1822.
Louis McLane......................... Delaware............... ......do............... 1822 to 1827.
George McDuffie...................... South Carolina......... Democrat............... 1827 to 1832.
Gulian C. Verplanck.................. New York............... ......do............... 1832 to 1833.
James K. Polk........................ Tennessee.............. ......do............... 1833 to 1835.
C. C. Cambreleng..................... New York............... ......do............... 1835 to 1839.
John W. Jones........................ Virginia............... ......do............... 1839 to 1841.
Millard Fillmore..................... New York............... Whig................... 1841 to 1843.
James Iver McKay..................... North Carolina......... Democrat............... 1843 to 1847.
Samuel F. Vinton..................... Ohio................... Whig................... 1847 to 1849.
Thomas H. Bayly...................... Virginia............... Democrat............... 1849 to 1851.
George S. Houston.................... Alabama................ ......do............... 1851 to 1855.
Lewis D. Campbell.................... Ohio................... Republican............. 1855 to 1857.
J. Glancy Jones...................... Pennsylvania........... Democrat............... 1857 to 1858.
John S. Phelps....................... Missouri............... ......do............... 1858 to 1859.
John Sherman......................... Ohio................... Republican............. 1859 to 1861.
Thaddeus Stevens..................... Pennsylvania........... ......do............... 1861 to 1865.
Justin S. Morrill.................... Vermont................ Republican............. 1865 to 1867.
Robert C. Schenck.................... Ohio................... ......do............... 1867 to 1871.
Samuel D. Hooper..................... Massachusetts.......... ......do............... 1871.
Henry L. Dawes....................... Massachusetts.......... ......do............... 1871 to 1875.
William R. Morrison.................. Illinois............... Democrat............... 1875 to 1877.
Fernando Wood........................ New York............... ......do............... 1877 to 1881.
John R. Tucker....................... Virginia............... ......do............... 1871.
William D. Kelley.................... Pennsylvania........... Republican............. 1881 to 1883.
William R. Morrison.................. Illinois............... Democrat............... 1883 to 1887.
Roger Q. Mills....................... Texas.................. ......do............... 1887 to 1889.
William McKinley, Jr................. Ohio................... Republican............. 1889 to 1891.
William M. Springer.................. Illinois............... Democrat............... 1891 to 1893.
William L. Wilson.................... West Virginia.......... ......do............... 1893 to 1895.
Nelson Dingley, Jr................... Maine.................. Republican............. 1895 to 1899.
Sereno E. Payne...................... New York............... ......do............... 1899 to 1911.
Oscar W. Underwood................... Alabama................ Democrat............... 1911 to 1915.
Claude Kitchin....................... North Carolina......... ......do............... 1915 to 1919.
Joseph W. Fordney.................... Michigan............... Republican............. 1919 to 1923.
William R. Green..................... Iowa................... ......do............... 1923 to 1928.
Willis C. Hawley..................... Oregon................. ......do............... 1929 to 1931.
James W. Collier..................... Mississippi............ Democrat............... 1931 to 1933.
Robert L. Doughton................... North Carolina......... ......do............... 1933 to 1947, 1949 to
1953.
Harold Knutson....................... Minnesota.............. Republican............. 1947 to 1949.
Daniel A. Reed....................... New York............... Republican............. 1953 to 1955.
Jere Cooper.......................... Tennessee.............. Democrat............... 1955 to 1957.
Wilbur D. Mills...................... Arkansas............... ......do............... 1957 to 1975.
Al Ullman............................ Oregon................. ......do............... 1975 to 1981.
Dan Rostenkowski..................... Illinois............... ......do............... 1981 to 1994.
Bill Archer.......................... Texas.................. Republican............. 1995.
----------------------------------------------------------------------------------------------------------------
B. Tables Showing Past Membership of the Committee
1. members of the committee on ways and means from the 1st through the
104th congress, by state
Congress(es)
Alabama:
John McKinley....................................... 23
David Hubbard....................................... 26
Dixon H. Lewis...................................... 27-28
George S. Houston................................... 29-30, 32-33
James F. Dowdell.................................... 35
Hilary A. Herbert................................... 48
Joseph Wheeler...................................... 53-55
Oscar W. Underwood.................................. 56, 59-63
Ronnie G. Flippo.................................... 98-101
Arkansas:
James K. Jones...................................... 48
Clifton R. Breckinridge............................. 49-51, 53
William A. Oldfield................................. 64-70
Heartsill Ragon..................................... 70-73
William J. Driver................................... 72
Claude A. Fuller.................................... 73-75
Wilbur D. Mills..................................... 77-94
Jim Guy Tucker, Jr.................................. 95
Beryl Anthony, Jr................................... 97-102
California:
Joseph McKenna...................................... 51-52
Victor H. Metcalf................................... 57-58
James C. Needham.................................... 58-62
William E. Evans.................................... 73
Frank H. Buck....................................... 74-77
Bertrand W. Gearhart................................ 76-80
Cecil R. King....................................... 78-79, 81-90
James B. Utt........................................ 83, 86-91
James C. Corman..................................... 90-96
Jerry L. Pettis..................................... 91-94
William M. Ketchum.................................. 94-95
Fortney Pete Stark.................................. 94-
John H. Rousselot................................... 95-97
Robert T. Matsui.................................... 97-
William M. Thomas................................... 98-
Wally Herger........................................ 103-
Colorado:
Robert W. Bonynge................................... 60
Charles B. Timberlake............................... 66-72
John A. Carroll..................................... 81
Donald G. Brotzman.................................. 92-93
George H. ``Hank'' Brown............................ 100-101
Connecticut:
Jeremiah Wadsworth.................................. 1
Uriah Tracy......................................... 3
James Hillhouse..................................... 4
Nathaniel Smith..................................... 4-5
Joshua Coit......................................... 5
Roger Griswold...................................... 5-8
John Davenport...................................... 8
Jonathan O. Moseley................................. 9, 14, 16
Benjamin Tallmadge.................................. 10-11
Timothy Pitkin...................................... 12-13, 15
Ralph I. Ingersoll.................................. 21-22
Samuel D. Hubbard................................... 30
James Phelps........................................ 45-46
Charles A. Russell.................................. 54-57
Ebenezer J. Hill.................................... 58-62, 64-65
John Q. Tilson...................................... 66-68
Antoni N. Sadlak.................................... 83-85
William R. Cotter................................... 94-97
Barbara B. Kennelly................................. 98-
Nancy L. Johnson.................................... 101-
Delaware:
John Vining......................................... 1
Henry Latimer....................................... 3
John Patten......................................... 4
James A. Bayard, Sr................................. 5, 7
Caesar A. Rodney.................................... 8
Louis McLane........................................ 16-19
Florida:
A. S. Herlong, Jr................................... 84-90
Sam M. Gibbons...................................... 91-104
L. A. (Skip) Bafalis................................ 94-97
E. Clay Shaw, Jr.................................... 100-
Georgia:
James Jackson....................................... 1
Abraham Baldwin..................................... 3-5
Benjamin Taliaferro................................. 6
John Milledge....................................... 7
David Meriwether.................................... 8-9
William W. Bibb..................................... 12-13
Joel Abbott......................................... 15
Joel Crawford....................................... 15-16
Wiley Thompson...................................... 17-18
George R. Gilmer.................................... 20
Richard H. Wilde.................................... 22-23
George W. Owens..................................... 24-25
Charles E. Haynes................................... 25
Mark A. Cooper...................................... 26
Absalom H. Chappell................................. 28
Seaborn Jones....................................... 29
Robert Toombs....................................... 30-31
Alexander H. Stephens............................... 30-31, 33
Marshall J. Wellborn................................ 31
Howell Cobb......................................... 34
Martin J. Crawford.................................. 35-36
Benjamin H. Hill.................................... 44
Henry R. Harris..................................... 45, 49
William H. Felton................................... 46
Emory Speer......................................... 47
James H. Blount..................................... 48
Henry G. Turner..................................... 50-54
Charles F. Crisp.................................... 54
James M. Griggs..................................... 60-61
William G. Brantley................................. 61-62
Charles R. Crisp.................................... 64-72
Albert S. Camp...................................... 78-83
Phillip M. Landrum.................................. 89-94
Ed Jenkins.......................................... 95-102
Wyche Fowler, Jr.................................... 96-99
John Lewis.......................................... 103-
Mac Collins......................................... 104-
Hawaii:
Cecil (Cec) Heftel.................................. 96-99
Illinois:
Daniel P. Cook...................................... 19
John A. McClernand.................................. 37
John Wentworth...................................... 39
John A. Logan....................................... 40
Samuel S. Marshall.................................. 41
Horatio C. Burchard................................. 42-45
William R. Morrison................................. 44, 46-49
William M. Springer................................. 52
Albert J. Hopkins................................... 52-57
Henry S. Boutell.................................... 58-61
Henry T. Rainey..................................... 62-66, 68-72
John A. Sterling.................................... 65
Ira C. Copley....................................... 66-67
Carl R. Chindblom................................... 68-72
Chester C. Thompson................................. 74-75
Raymond S. McKeough................................. 76-77
Charles S. Dewey.................................... 78
Thomas J. O'Brien................................... 79, 81-88
Noah M. Mason....................................... 80-87
Harold R. Collier................................... 88-93
Dan Rostenkowski.................................... 88-103
Abner J. Mikva...................................... 94-96
Philip M. Crane..................................... 94-
Marty Russo......................................... 96-102
Mel Reynolds........................................ 103
Indiana:
David Wallace....................................... 27
Cyrus L. Dunham..................................... 32
William E. Niblack.................................. 40, 43
Godlove S. Orth..................................... 41
Michael C. Kerr..................................... 42
Thomas M. Browne.................................... 48-50
William D. Bynum.................................... 50, 53
Benjamin F. Shively................................. 52
George W. Steele.................................... 54-57
James E. Watson..................................... 58-60
Edgar D. Crumpacker................................. 60-61
Lincoln Dixon....................................... 62-65
Harry C. Canfield................................... 71-72
John W. Boehne, Jr.................................. 73-77
Robert A. Grant..................................... 80
Andy Jacobs, Jr..................................... 94-104
Iowa:
John A. Kasson...................................... 38, 43, 47-48
William B. Allison.................................. 39-41
John H. Gear........................................ 51, 53
Jonathan P. Dolliver................................ 54-56
William R. Green.................................... 63-70
C. William Ramseyer................................. 70-71
Otha D. Wearin...................................... 75
Lloyd Thurston...................................... 75
Thomas E. Martin.................................... 80-83
Fred Grandy......................................... 102-103
Jim Nussle.......................................... 104-
Kansas:
Dudley C. Haskell................................... 47
Chester I. Long..................................... 56-57
Charles Curtis...................................... 58-59
William A. Calderhead............................... 60-61
Victor Murdock...................................... 63
Guy T. Helvering.................................... 64-65
Frank Carlson....................................... 76-79
Martha E. Keys...................................... 94-95
Kentucky:
Alexander D. Orr.................................... 3
Christopher Greenup................................. 4
Thomas T. Davis..................................... 5
John Boyle.......................................... 8
Richard M. Johnson.................................. 11-12
Thomas Montgomery................................... 13
David Trimble....................................... 15-16
Nathan Gaither...................................... 22
John Pope........................................... 25
Thomas F. Marshall.................................. 27
Garrett Davis....................................... 28
Charles S. Morehead................................. 30-31
John C. Breckinridge................................ 33
Robert Mallory...................................... 38
James B. Beck....................................... 42-43
Henry Watterson..................................... 44
John G. Carlisle.................................... 46-47, 51
Joseph C.S. Blackburn............................... 48
William C.P. Breckinridge........................... 49-50
Alexander B. Montgomery............................. 52-53
Walter Evans........................................ 54-55
Ollie M. James...................................... 62
Augustus O. Stanley................................. 63
Frederick M. Vinson................................. 72-75
Noble J. Gregory.................................... 78-85
John C. Watts....................................... 86-92
Jim Bunning......................................... 102-
Louisiana:
Thomas B. Robertson................................. 14
William L. Brent.................................... 19-20
Walter H. Overton................................... 21
Lionel A. Sheldon................................... 43
Randall L. Gibson................................... 45-46
Charles J. Boatner.................................. 54
Samuel M. Robertson................................. 55-59
Robert F. Broussard................................. 61
Whitmell P. Martin.................................. 65-70
Paul H. Maloney..................................... 76, 78-79
Thomas Hale Boggs, Sr............................... 81-91
Joe D. Waggonner, Jr................................ 92-95
W. Henson Moore III................................. 96-99
William J. Jefferson................................ 103
Jim McCrery......................................... 103-
Jimmy Hayes......................................... 104
Maine:
Peleg Sprague....................................... 19-20
Francis O.J. Smith.................................. 24
George Evans........................................ 26
Israel Washburn, Jr................................. 36
James G. Blaine..................................... 44
William P. Frye..................................... 46
Thomas B. Reed...................................... 48-50, 52-53
Nelson Dingley, Jr.................................. 51, 54-55
Daniel J. McGillicuddy.............................. 64
Maryland:
William Smith....................................... 1
Gabriel Christie.................................... 3
William Vans Murray................................. 4
William Hindman..................................... 4-5
William Craik....................................... 5
Joseph H. Nicholson................................. 6-9
Nicholas R. Moore................................... 8
Roger Nelson........................................ 9
John Montgomery..................................... 10-11
Alexander McKim..................................... 13
Stevenson Archer.................................... 13
Samuel Smith........................................ 14-17
Isaac McKim......................................... 18, 23-25
Henry W. Davis...................................... 34-36
Phillip F. Thomas................................... 44
David J. Lewis...................................... 72-75
Rogers C.B. Morton.................................. 91-92
Benjamin L. Cardin.................................. 101-
Massachusetts:
Elbridge Gerry...................................... 1
Fisher Ames......................................... 3
Theodore Sedgwick................................... 4
Theophilus Bradbury................................. 4
Harrison Gray Otis.................................. 5-6
Samuel Sewall....................................... 5
Isaac Parker........................................ 5
Bailey Bartlett..................................... 6
Nathan Read......................................... 7
Seth Hastings....................................... 8
Josiah Quincy....................................... 9
Ezekiel Bacon....................................... 11-12
Ebenezer Seaver..................................... 11
Henry Shaw.......................................... 16
Henry W. Dwight..................................... 19-21
Benjamin Gorham..................................... 23
Abbott Lawrence..................................... 24, 26
Richard Fletcher.................................... 25
George N. Briggs.................................... 25
Leverett Saltonstall................................ 26
Robert C. Winthrop.................................. 29
Charles Hudson...................................... 30
George Ashmun....................................... 31
William Appleton.................................... 32-33, 37
Alexander De Witt................................... 34
Nathaniel P. Banks.................................. 35, 45
Samuel Hooper....................................... 37-41
Henry L. Dawes...................................... 42-43
Chester W. Chapin................................... 44
William A. Russell.................................. 47-48
Moses T. Stevens.................................... 52-53
Samuel W. McCall.................................... 56-62
Andrew J. Peters.................................... 62-63
Augustus P. Gardner................................. 63-65
John J. Mitchell.................................... 63
Allen T. Treadway................................... 65-78
Peter F. Tague...................................... 67-68
John W. McCormack................................... 72-76
Arthur D. Healey.................................... 77
Charles L. Gifford.................................. 79-80
Angier L. Goodwin................................... 80, 82-83
James A. Burke...................................... 87-95
James M. Shannon.................................... 96-98
Brian J. Donnelly................................... 99-102
Richard E. Neal..................................... 103-
Michigan:
William A. Howard................................... 34-36
Austin Blair........................................ 41
Henry Waldron....................................... 43
Omar D. Conger...................................... 46
Jay A. Hubbell...................................... 47
William C. Maybury.................................. 49
Julius C. Burrows................................... 50-53
Justin R. Whiting................................... 52-53
William A. Smith.................................... 59
Joseph W. Fordney................................... 60-67
James C. McLaughlin................................. 68-72
Roy O. Woodruff..................................... 73-82
John D. Dingell..................................... 74-84
Victor A. Knox...................................... 83, 86-88
Thaddeus M. Machrowicz.............................. 84-87
Martha W. Griffiths................................. 87-93
Charles E. Chamberlain.............................. 91-93
Richard F. Vander Veen.............................. 93-94
Guy Vander Jagt..................................... 94-102
William M. Brodhead................................. 95-97
Sander M. Levin..................................... 100-
Dave Camp........................................... 103-
Minnesota:
Mark H. Dunnell..................................... 46-47
James A. Tawney..................................... 54-58
James T. McCleary................................... 59
Winfield S. Hammond................................. 62-63
Sydney Anderson..................................... 63
Harold Knutson...................................... 73-80
Eugene J. McCarthy.................................. 84-85
Joseph E. Karth..................................... 92-94
Bill Frenzel........................................ 94-101
Jim Ramstad......................................... 104-
Mississippi:
Jacob Thompson...................................... 31
John Sharp Williams................................. 58-59
James W. Collier.................................... 63-72
Aaron Lane Ford..................................... 77
Missouri:
James S. Green...................................... 31
John S. Phelps...................................... 32-37
Henry T. Blow....................................... 38
John Hogan.......................................... 39
Gustavus A. Finkelburg.............................. 42
John C. Tarsney..................................... 53-54
Seth W. Cobb........................................ 54
Champ Clark......................................... 58-61
Dorsey W. Shackleford............................... 62-63
Clement C. Dickinson.............................63-66, 68-70, 72-73
Charles L. Faust.................................... 69-70
Richard M. Duncan................................... 74-77
Thomas B. Curtis.................................... 83-90
Frank M. Karsten.................................... 84-90
Richard A. Gephardt................................. 95-101
Mel Hancock......................................... 103-104
Montana:
Lee W. Metcalf...................................... 86
James F. Battin..................................... 89-91
Nebraska:
William J. Bryan.................................... 52-53
Charles H. Sloan.................................... 63-65
Ashton C. Shallenberger............................. 73
Carl T. Curtis...................................... 79-83
Hal Daub............................................ 99-100
Peter Hoagland...................................... 103
Jon Christensen..................................... 104-
Nevada:
Francis G. Newlands................................. 56-57
John Ensign......................................... 104-
New Hampshire:
Samuel Livermore.................................... 1
Nicholas Gilman..................................... 3-4
Abiel Foster........................................ 5
Nathaniel A. Haven.................................. 11
Henry Hubbard....................................... 23
Charles G. Atherton................................. 25-27
Moses Norris, Jr.................................... 28-29
Harry Hibbard....................................... 31-33
Judd A. Gregg....................................... 99-100
New Jersey:
Lambert Cadwalader.................................. 1
Elias Boudinot...................................... 3
Isaac Smith......................................... 4
Thomas Sinnickson................................... 5
James H. Imlay...................................... 6
William Coxe, Jr.................................... 13
John L. N. Stratton................................. 37
William Hughes...................................... 62
Isaac Bacharach..................................... 66-74
Donald H. McLean.................................... 76-78
Robert W. Kean...................................... 78-85
Henry Helstoski..................................... 94
Frank J. Guarini.................................... 96-102
Dick Zimmer......................................... 104
New Mexico:
Clinton P. Anderson................................. 79
New York:
John Laurance....................................... 1
John Watts.......................................... 3
Ezekiel Gilbert..................................... 4
James Cochran....................................... 5
Hezekiah L. Hosmer.................................. 5
Jonas Platt......................................... 6
Killian K. Van Rensselaer........................... 7
Joshua Sands........................................ 8
Erastus Root........................................ 11
John W. Taylor...................................... 13
Jonathan Fisk....................................... 13
Thomas J. Oakley.................................... 13
James W. Wilkin..................................... 14
James Tallmadge, Jr................................. 15
Albert H. Tracy..................................... 16
Nathaniel Pitcher................................... 17
Churchill C. Cambreleng............................. 17-18, 23-25
Dudley Marvin....................................... 19
Gulian C. Verplanck................................. 20-22
Aaron Vanderpoel.................................... 26
Millard Filmore..................................... 27
Daniel D. Barnard................................... 28
David L. Seymour.................................... 28
George O. Rathbun................................... 28
Orville Hungerford.................................. 29
Henry Nicoll........................................ 30
James Brooks........................................31-32, 39-40, 42
William Duer........................................ 31
Solomon G. Haven.................................... 33
Russell Sage........................................ 34
John Kelly.......................................... 35
William B. MacLay................................... 35
Elbridge G. Spaulding............................... 36-37
Erastus Corning..................................... 37
Reuben E. Fenton.................................... 38
De Witt C. Littlejohn............................... 38
Henry G. Stebbins................................... 38
John V. L. Pruyn.................................... 38
Roscoe Conkling..................................... 39
Charles H. Winfield................................. 39
John A. Griswold.................................... 40
Dennis McCarthy..................................... 41
Ellis H. Roberts.................................... 42-43
Fernando Wood....................................... 43-46
Abram S. Hewitt..................................... 48-49
Frank Hiscock....................................... 48-49
Sereno E. Payne..................................... 51-63
Roswell P. Flower................................... 51
William B. Cochran.................................. 52-53, 58-60
George B. McClellan................................. 55-58
John W. Dwight...................................... 61
Francis B. Harrison................................. 61-63
Michael F. Conry.................................... 64
George W. Fairchild................................. 64-65
John F. Carew....................................... 65-71
Luther W. Mott...................................... 66-67
Alanson B. Houghton................................. 67
Ogden L. Mills...................................... 67-69
Frank Crowther...................................... 68-77
Thaddeus C. Sweet................................... 70
Frederick M. Davenport.............................. 70-71
Thomas H. Cullen.................................... 71-78
Christopher D. Sullivan............................. 72-76
Daniel A. Reed...................................... 73-86
Walter A. Lynch..................................... 78-81
Eugene J. Keogh..................................... 82-89
Albert H. Bosch..................................... 86
Steven B. Derounian................................. 87-88
Barber B. Conable, Jr............................... 90-98
Jacob H. Gilbert.................................... 90-91
Hugh L. Carey....................................... 91-93
Otis G. Pike........................................ 93-95
Charles B. Rangel................................... 94-
Thomas J. Downey.................................... 96-102
Raymond J. McGrath.................................. 99-102
Michael R. McNulty.................................. 103, 104- \1\
Amo Houghton........................................ 103-
North Carolina:
William B. Grove.................................... 3
Thomas Blount....................................... 4-5
Robert Williams..................................... 5
David Stone......................................... 6
James Holland....................................... 7
Willis Alston....................................... 10-11, 13
William Gaston...................................... 13-14
Abraham Rencher..................................... 25, 27
Henry W. Conner..................................... 26
James I. McKay...................................... 28-30
Edward Stanly....................................... 32
William M. Robbins.................................. 45
Edward W. Pou....................................... 60-61
Claude Kitchin...................................... 62-67
Robert L. Doughton.................................. 69-82
James G. Martin..................................... 94-98
North Dakota:
Martin N. Johnson................................... 54-55
George M. Young..................................... 66-68
Byron L. Dorgan..................................... 98-102
Ohio:
William Creighton, Jr............................... 13
Thomas R. Ross...................................... 16
Thomas Corwin....................................... 23-24
Thomas L. Hamer..................................... 25
Taylor Webster...................................... 25
Samson Mason........................................ 26-27
John B. Weller...................................... 28
Samuel F. Vinton.................................... 29-31
Lewis D. Campbell................................... 34-35
John Sherman........................................ 36
Valentine B. Horton................................. 37
George H. Pendleton................................. 38
James A. Garfield................................... 39, 44-46
Robert C. Schenck................................... 40-41
Charles Foster...................................... 43
\1\ Appointed January 25, 1996.
---------------------------------------------------------------------------
Milton Sayler....................................... 45
William McKinley, Jr................................ 46-47, 49-51
Frank H. Hurd....................................... 48
Charles H. Grosvenor................................ 53-59
Nicholas Longworth.................................. 60-62, 64-67
Timothy T. Ansberry................................. 62-63
Alfred G. Allen..................................... 64
George White........................................ 65
Charles C. Kearns................................... 68-71
Charles F. West..................................... 73
Thomas A. Jenkins................................... 73-85
Arthur P. Lamneck................................... 74-75
Stephen M. Young.................................... 81
Jackson E. Betts.................................... 86-92
Donald D. Clancy.................................... 93-94
Charles A. Vanik.................................... 89-96
Bill Gradison....................................... 95-103
Don J. Pease........................................ 97-102
Rob Portman......................................... 104-
Oklahoma:
Thomas A. Chandler.................................. 67
James V. McClintic.................................. 73
Wesley E. Disney.................................... 74-78
James R. Jones...................................... 94-99
Bill K. Brewster.................................... 103
Oregon:
William R. Ellis.................................... 61
Willis C. Hawley.................................... 65-72
Albert C. Ullman.................................... 87-96
Mike Kopetski....................................... 103
Pennsylvania:
Thomas Fitzsimons................................... 1, 3
Albert Gallatin..................................... 4-6
Henry Woods......................................... 6
John Smilie......................................... 6-7, 10-12
Joseph Clay......................................... 8-9
John Rea............................................ 11
Jonathan Roberts.................................... 12-13
Samuel D. Ingham.................................... 13-14, 18
John Sergeant....................................... 15, 25
John Tod............................................ 17
John Gilmore........................................ 21-22
Horace Binney....................................... 23
Richard Biddle...................................... 26
Joseph R. Ingersoll................................. 24, 27-29
James Pollock....................................... 30
Moses Hampton....................................... 31
J. Glancy Jones..................................... 32, 35
John Robbins........................................ 33
James H. Campbell................................... 34
Henry M. Phillips................................... 35
Thaddeus Stevens.................................... 36-38
James K. Moorhead................................... 39-40
William D. Kelley................................... 41-50
Russell Errett...................................... 47
Samuel J. Randall................................... 47
William L. Scott.................................... 50
Thomas M. Bayne..................................... 51
John Dalzell........................................ 52-62
A. Mitchell Palmer.................................. 62-63
J. Hampton Moore.................................... 63-66
John J. Casey....................................... 64, 68
Henry W. Watson..................................... 66-73
Harris J. Bixler.................................... 69
Harry A. Estep...................................... 70-72
Thomas C. Cochran................................... 73
Joshua T. Brooks.................................... 74
Patrick J. Boland................................... 76-77
Benjamin Jarrett.................................... 76-77
James P. McGranery.................................. 77-78
Herman P. Eberharter................................ 78-85
Richard M. Simpson.................................. 78-86
William J. Green, Jr................................ 86-88
John A. Lafore, Jr.................................. 86
Walter M. Mumma..................................... 86-87
George M. Rhodes.................................... 88-90
Herman T. Schneebeli................................ 87-94
William J. Green, III............................... 90-94
Raymond F. Lederer.................................. 95-96
Dick Schulze........................................ 95-102
Donald A. Bailey.................................... 97
William J. Coyne.................................... 99-
Rick Santorum....................................... 103
Philip S. English................................... 104-
Rhode Island:
Benjamin Bourne..................................... 3-4
Francis Malbone..................................... 4
Elisha R. Potter.................................... 4
Christopher G. Champlin............................. 5
John Brown.......................................... 6
Joseph Stanton, Jr.................................. 8
Daniel L. D. Granger................................ 59-60
George F. O'Shaunessy............................... 65
Richard S. Aldrich.................................. 69-72
Aime J. Forand...................................... 78-86
South Carolina:
William L. Smith.................................... 3-5
Robert Goodloe Harper............................... 5-6
Abraham Nott........................................ 6
David R. Williams................................... 9
Langdon Cheves...................................... 12
Theodore Gourdin.................................... 13
William Lowndes..................................... 13-15
John Taylor......................................... 14
Thomas R. Mitchell.................................. 17
George McDuffie..................................... 18-22
R. Barnwell Rhett................................... 25-26
Francis W. Pickens.................................. 27
John L. McLaurin.................................... 54-55
Ken Holland......................................... 95-97
Carroll A. Campbell, Jr............................. 98-99
Tennessee:
Andrew Jackson...................................... 4
William C.C. Claiborne.............................. 5
William Dickson..................................... 7, 9
George W. Campbell.................................. 10
Bennett H. Henderson................................ 14
Francis Jones....................................... 16-17
James K. Polk....................................... 22-23
Cave Johnson........................................ 24
George W. Jones..................................... 31-34
Horace Maynard...................................... 37, 40-42
Benton McMillan..................................... 49-55
James D. Richardson................................. 55-57
Cordell Hull........................................ 62-66, 68-71
Edward E. Eslick.................................... 72
Jere Cooper......................................... 72-85
Howard H. Baker..................................... 83-88
James B. Frazier, Jr................................ 85-87
Ross Bass........................................... 88
Richard H. Fulton................................... 89-94
John J. Duncan...................................... 92-100
Harold E. Ford...................................... 94-104
Don Sundquist....................................... 101-103
Texas:
John Hancock........................................ 44
Roger Q. Mills...................................... 46, 48-51
Joseph W. Bailey.................................... 55
Samuel B. Cooper.................................... 56-58
Choice B. Randell................................... 60-62
John N. Garner...................................... 63-71
Morgan G. Sanders................................... 72-75
Milton H. West...................................... 76-80
Jesse M. Combs...................................... 81-82
Frank N. Ikard...................................... 84-87
Bruce Alger......................................... 86-88
Clark W. Thompson................................... 87-89
George H. W. Bush................................... 90-91
Omar T. Burleson.................................... 90-95
Bill Archer......................................... 93-
J.J. Pickle......................................... 94-103
Kent R. Hance....................................... 97-98
Michael A. Andrews.................................. 99-103
Sam Johnson......................................... 104
Greg Laughlin....................................... 104
Utah:
Walter K. Granger................................... 82
Vermont:
Daniel Buck......................................... 4
Israel Smith........................................ 3, 4, 7
Lewis R. Morris..................................... 5
James Fisk.......................................... 10, 12
Horace Everett...................................... 25
Justin S. Morrill................................... 35-39
Virginia:
James Madison....................................... 1, 3, 4
William B. Giles.................................... 5
Richard Brent....................................... 5
Walter Jones........................................ 5
Leven Powell........................................ 6
John Nicholas....................................... 6
John Randolph....................................... 7-9, 20
James M. Garnett.................................... 9
John W. Eppes....................................... 10-11, 13
William A. Burwell.................................. 12, 14-16
James Pleasants..................................... 12-13
John Tyler.......................................... 16
Andrew Stevenson.................................... 17-19
Alexander Smyth..................................... 20-21
Philip P. Barbour................................... 21
Mark Alexander...................................... 21-22
George Loyall....................................... 23-24
John W. Jones....................................... 25-27
John M. Botts....................................... 27
Thomas W. Gilmer.................................... 27
Thomas H. Bayly..................................... 28, 31
George C. Dromgoole................................. 28-29
James McDowell...................................... 30
John Letcher........................................ 34-35
John S. Millson..................................... 36
John R. Tucker...................................... 44-47
Claude A. Swanson................................... 55-58
A. Willis Robertson................................. 75-79
Burr P. Harrison.................................... 82, 84-87
W. Pat Jennings..................................... 88-89
Joel T. Broyhill.................................... 88-93
Joseph L. Fisher.................................... 94-96
L.F. Payne.......................................... 103-104
Washington:
Francis W. Cushman.................................. 61
Lindley H. Hadley................................... 66-72
Samuel B. Hill...................................... 71-74
Knute Hill.......................................... 77
Otis H. Holmes...................................... 80-85
Rodney D. Chandler.................................. 100-102
Jim McDermott....................................... 102-
Jennifer Dunn....................................... 104-
West Virginia:
William L. Wilson................................... 50, 52-53
Joseph H. Gaines.................................... 60-61
George M. Bowers.................................... 66-67
Hubert S. Ellis..................................... 80
Wisconsin:
Charles Billinghurst................................ 34
Robert M. La Follette............................... 51
Joseph W. Babcock................................... 57-59
James A. Frear...................................... 66-68, 71-73
Thaddeus F. B. Wasielewski.......................... 78-79
John W. Byrnes...................................... 80-92
William A. Steiger.................................. 94-95
Jim Moody........................................... 100-102
Gerald D. Kleczka................................... 103-
B. COMMITTEE MEMBERSHIP, 104TH CONGRESS
Committee on Ways and Means
One Hundred Fourth Congress
BILL ARCHER, Texas, Chairman
SAM M. GIBBONS, Florida PHILIP M. CRANE, Illinois
CHARLES B. RANGEL, New York BILL THOMAS, California
FORTNEY PETE STARK, California E. CLAY SHAW, Jr., Florida
ANDY JACOBS, Jr., Indiana NANCY L. JOHNSON, Connecticut
HAROLD E. FORD, Tennessee JIM BUNNING, Kentucky
ROBERT T. MATSUI, California AMO HOUGHTON, New York
BARBARA B. KENNELLY, Connecticut WALLY HERGER, California
WILLIAM J. COYNE, Pennsylvania JIM McCRERY, Louisiana
SANDER M. LEVIN, Michigan MEL HANCOCK, Missouri
BENJAMIN L. CARDIN, Maryland DAVE CAMP, Michigan
JIM McDERMOTT, Washington JIM RAMSTAD, Minnesota
GERALD D. KLECZKA, Wisconsin DICK ZIMMER, New Jersey
JOHN LEWIS, Georgia JIM NUSSLE, Iowa
L.F. PAYNE, Virginia SAM JOHNSON, Texas
RICHARD E. NEAL, Massachusetts JENNIFER DUNN, Washington
MICHAEL R. McNULTY, New York \2\ MAC COLLINS, Georgia
ROB PORTMAN, Ohio
JIMMY HAYES, Louisiana \2\
GREG LAUGLIN, Texas \1\
PHILIP S. ENGLISH, Pennsylvania
JOHN ENSIGN, Nevada
JON CHRISTENSEN, Nebraska
\1\ Appointed July 10, 1995.
\2\ Appointed January 25, 1996.