[House Report 104-93]
[From the U.S. Government Publishing Office]



104th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES

 1st Session                                                     104-93
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   WAIVING POINTS OF ORDER AGAINST THE CONFERENCE REPORT TO ACCOMPANY 

                               H.R. 831, 
 
PERMANENTLY EXTENDING HEALTH INSURANCE DEDUCTIBILITY FOR THE SELF-EMPLOYED

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   March 29, 1995.--Referred to the House Calendar and ordered to be 
                                printed

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   Mr. Quillen, from the Committee on Rules, submitted the following

                              R E P O R T

                       [To accompany H. Res. 121]
    The Committee on Rules, having had under consideration 
House Resolution 121, by a nonrecord vote, report the same to 
the House with the recommendation that the resolution be 
adopted.

       brief summary and explanation of provisions of resolution

    The resolution waives all points of order against the 
conference report to accompany H.R. 831, extending the health 
insurance deductibility for the self-employed, and against its 
consideration. The rule also dispenses with the reading of the 
conference report.
    The waiver of all points of order is taken out of 
precaution to expedite this urgent matter. The blanket waiver 
obviously includes the need to waive clause 2 of rule XXVIII, 
the three-day availability requirement for conference reports. 
This waiver is especially necessary given the imminent April 
15th deadline for filing 1994 income tax returns. Clause 3 of 
rule XXVIII, prohibiting inclusion of matters in conference 
reports not committed to conference by either House is waived 
due to a new provision extending a rule for certain group 
health plans.
    The blanket waiver also covers the Budget Act provisions 
which were waived against the original consideration of the 
measure. These include: section 311(a) of the Budget Act, 
prohibiting consideration of measures which would cause 
revenues to fall below levels provided for in the most recent 
budget resolution; and section 303(a) of the Budget Act, 
prohibiting revenue changes from being made in a year other 
than the year of the most recent budget resolution (FY '95). 
With respect to section 311(a), the committee's bill is paid 
for over the five-year period, but in the first year, FY '95 
there is a deficit of $142 million. This however is covered by 
a current revenue surplus of $766 million over the FY '95 
budget resolution. And, with respect to section 303(a), a 
waiver is necessary for a provision relating to the Earned 
Income Tax Credit that does not take effect until fiscal year 
1996, even though the effect of the provision is to tighten the 
current tax credit. In summary, the budget waivers included 
under the blanket waiver do not involve any overall breach in 
projected revenue levels under the budget resolution.