[House Report 105-832]
[From the U.S. Government Publishing Office]
Union Calendar No. 473
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105th Congress Report
2d Session HOUSE OF REPRESENTATIVES 105-832
_______________________________________________________________________
REPORT ON THE LEGISLATIVE
AND OVERSIGHT ACTIVITIES
OF THE
COMMITTEE ON WAYS AND MEANS
DURING THE
105TH CONGRESS
December 18, 1998.--Committed to the Committee of the Whole House on
the State of the Union and ordered to be printed
--------
U.S. GOVERNMENT PRINTING OFFICE
69-006 WASHINGTON : 1998
COMMITTEE ON WAYS AND MEANS
BILL ARCHER, Texas, Chairman
PHILIP M. CRANE, Illinois CHARLES B. RANGEL, New York
BILL THOMAS, California FORTNEY PETE STARK, California
E. CLAY SHAW, Jr., Florida ROBERT T. MATSUI, California
NANCY L. JOHNSON, Connecticut BARBARA B. KENNELLY, Connecticut
JIM BUNNING, Kentucky WILLIAM J. COYNE, Pennsylvania
AMO HOUGHTON, New York SANDER M. LEVIN, Michigan
WALLY HERGER, California BENJAMIN L. CARDIN, Maryland
JIM McCRERY, Louisiana JIM McDERMOTT, Washington
DAVE CAMP, Michigan GERALD D. KLECZKA, Wisconsin
JIM RAMSTAD, Minnesota JOHN LEWIS, Georgia
JIM NUSSLE, Iowa RICHARD E. NEAL, Massachusetts
SAM JOHNSON, Texas MICHAEL R. McNULTY, New York
JENNIFER DUNN, Washington WILLIAM J. JEFFERSON, Louisiana
MAC COLLINS, Georgia JOHN S. TANNER, Tennessee
ROB PORTMAN, Ohio XAVIER BECERRA, California
PHILIP S. ENGLISH, Pennsylvania KAREN L. THURMAN, Florida
JOHN ENSIGN, Nevada
JON CHRISTENSEN, Nebraska
WES WATKINS, Oklahoma
J.D. HAYWORTH, Arizona
JERRY WELLER, Illinois
KENNY HULSHOF, Missouri
LETTER OF TRANSMITTAL
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House of Representatives,
Committee on Ways and Means,
Washington, DC, December 18, 1998.
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), the report of the Committee on Ways
and Means on its legislative and oversight activities during
the 105th Congress. With best personal regards,
Sincerely,
Bill Archer, Chairman.
C O N T E N T S
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Page
Transmittal Letter............................................... III
Forward.......................................................... VII
I. Legislative Activity Review.................................. 1
A. Legislative Review of Budget Reconciliation: Balanced
Budget Act of 1997 and Taxpayer Relief Act of 1997..... 1
B. Legislative Review of Tax, Trust Fund, and Pension
Issues................................................. 7
C. Legislative Review of Trade Issues.................... 13
D. Legislative Review of Health Issues................... 33
E. Legislative Review of Social Security Issues.......... 36
F. Legislative Review of Human Resources Issues.......... 39
G. Legislative Review of Debt Issues..................... 46
II. Oversight Activity Review.................................... 46
A. Oversight Agenda...................................... 46
B. Actions taken and recommendations made with respect to
oversight plan......................................... 55
C. Additional oversight activities, and any
recommendations or actions taken....................... 67
Appendix I. Jurisdiction of the Committee on Ways and Means...... 71
Appendix II. Historical Note..................................... 86
Appendix III. Statistical Review of the Activities of the
Committee on Ways and Means.................................... 92
Appendix IV. Chairmen of the Committee on Ways and Means and
Membership of the Committee from the 1st through the 105th
Congresses..................................................... 97
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 respect to each such plan, and a 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 105th 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 view toward ensuring that all
significant laws, programs, or agencies within
its jurisdictions are subject to review at
least once every ten years.
To carry out its work during the 105th 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 105th Congress is as follows:
Subcommittee on Trade
PHILIP M. CRANE, Illinois, Chairman
ROBERT T. MATSUI, California BILL THOMAS, California
CHARLES B. RANGEL, New York E. CLAY SHAW, Jr., Florida
RICHARD E. NEAL, Massachusetts AMO HOUGHTON, New York
JIM McDERMOTT, Washington DAVE CAMP, Michigan
MICHAEL R. McNULTY, New York JIM RAMSTAD, Minnesota
WILLIAM J. JEFFERSON, Louisiana JENNIFER DUNN, Washington
WALLY HERGER, California
JIM NUSSLE, Iowa
Subcommittee on Oversight
NANCY L. JOHNSON, Connecticut, Chairman
WILLIAM J. COYNE, Pennsylvania ROB PORTMAN, Ohio
GERALD D. KLECZKA, Wisconsin JIM RAMSTAD, Minnesota
MICHAEL R. McNULTY, New York JENNIFER DUNN, Washington
JOHN S. TANNER, Tennessee PHILIP S. ENGLISH, Pennsylvania
KAREN L. THURMAN, Florida WES WATKINS, Oklahoma
JERRY WELLER, Illinois
KENNY HULSHOF, Missouri
Subcommittee on Health
BILL THOMAS, California, Chairman
FORTNEY PETE STARK, California NANCY L. JOHNSON, Connecticut
BENJAMIN L. CARDIN, Maryland JIM McCRERY, Louisiana
GERALD D. KLECZKA, Wisconsin JOHN ENSIGN, Nevada
JOHN LEWIS, Georgia JON CHRISTENSEN, Nebraska
XAVIER BECERRA, California PHILIP M. CRANE, Illinois
AMO HOUGHTON, New York
SAM JOHNSON, Texas
Subcommittee on Social Security
JIM BUNNING, Kentucky, Chairman
BARBARA B. KENNELLY, Connecticut SAM JOHNSON, Texas
RICHARD E. NEAL, Massachusetts MAC COLLINS, Georgia
SANDER M. LEVIN, Michigan ROB PORTMAN, Ohio
WILLIAM J. JEFFERSON, Louisiana 1ISTENSEN, Nebraska
JOHN S. TANNER, Tennessee J.D. HAYWORTH, Arizona
XAVIER BECERRA, California 2RRY WELLER, Illinois
KENNY HULSHOF, Missouri
Subcommittee on Human Resources
E. CLAY SHAW, Jr., Florida, Chairman
DAVE CAMP, Michigan SANDER M. LEVIN, Michigan
JIM McCRERY, Louisiana FORTNEY PETE STARK, California
MAC COLLINS, Georgia ROBERT T. MATSUI, California
PHILIP S. ENGLISH, Pennsylvania WILLIAM J. COYNE, Pennsylvania
JOHN ENSIGN, Nevada JIM McDERMOTT, Washington \1\
J. D. HAYWORTH, Arizona WILLIAM J. JEFFERSON, Louisiana \2\
WES WATKINS, Oklahoma
----------
\1\ January 1, 1997 to April 9, 1997.
\2\ As of April 9, 1997.
The Committee on Ways and Means submits its report on its
legislative and oversight activities for the 105th 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 of 1997 and Taxpayer Relief Act of 1997; 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 12, 1997,
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 was historically 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 along with a revised listing and explanation of blue slip
resolutions and points of order under House Rule XXI 5(b),
previously included in the Committee's ``Overview of the
Federal Tax System'' (WMCP: 103-17). 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-105th Congresses.
Union Calendar No. 473
105th Congress Report
2d Session HOUSE OF REPRESENTATIVES 105-832
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REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES OF THE COMMITTEE ON
WAYS AND MEANS DURING THE 105TH CONGRESS
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
1. the balanced budget act of 1997
On February 11 and 12, March 5, 12, and 19, 1997, the
Committee on Ways and Means held hearings on the President's
Fiscal Year 1998 budget proposals.
The Subcommittee on Health held hearings regarding
provisions later included in the Balanced Budget Act of 1997 on
February 13 and 25, March 4, 6, 11, 13, 20, April 8, 10, 17,
24, and 29, 1997.
The Subcommittee on Human Resources held a hearing on
February 13, 1997, on human resources provisions in the
President's Fiscal Year 1998 budget proposal. On April 24,
1997, the Subcommittee on Human Resources held a hearing on
unemployment compensation (UC) proposals.
On May 21, 1997, the House approved H. Con. Res. 84,
setting forth the Congressional budget for the United States
Government for fiscal years, 1999, 2000, 2001, and 2002, and
the House agreed to the conference report on H. Con. Res. 84 on
June 5, 1997.
On June 4, 1997, pursuant to H. Con. Res. 84, the
Subcommittee on Health approved its budget reconciliation
health recommendations. On June 5, 1997, the Subcommittee on
Human Resources approved its budget reconciliation human
resources recommendations. On June 9, 1997, the Committee
approved its budget reconciliation health recommendations. On
June 10, 1997, the Committee approved its budget reconciliation
human resources recommendations. Both sets of recommendations
were incorporated into H.R. 2015, the ``Balanced Budget Act of
1997,'' as introduced by Budget Committee Chairman Rep. Kasich
on June 24, 1997. On June 24, 1997, the House Committee on the
Budget reported to the House H.R. 2015 (H. Rept. 105-149). On
June 25, 1997, H.R. 2015 passed the House, as amended.
On June 25, 1997, the bill, as amended, passed the Senate.
On July 30, 1997, the conference report on H.R. 2015 (H. Rept.
105-217) was filed. On July 30, 1997, the House and agreed to
the conference report, and on July 31 it was agreed to in the
Senate. On August 5, 1997, the President signed the bill into
law (P.L. 105-33).
The health provisions of H.R. 2015, as signed by the
President, enact significant changes to the Medicare program
and extend the life of the Medicare Part A Trust Fund to 2007.
The provisions modernize Medicare payment systems; increase
private health care options available to seniors; improve
available preventive benefits; and give the Secretary of Health
and Human Services new tools to fight Medicare waste, fraud,
and abuse.
The most significant change is the establishment of the
Medicare+Choice program which expands private plan options
available to seniors under the Medicare program to include
preferred provider organizations (PPOs), provider-sponsored
organizations (PSOs), and private fee-for-service plans.
The provisions create a demonstration program for a limited
number of beneficiaries to establish medical savings accounts
(MSAs) in conjunction with a high deductible plan. Section 4006
of the Balanced Budget Act authorized a limited number of
Medicare MSAs under a demonstration beginning in 1999. MSAs
will be limited to a demonstration: the initial year will be
1999 but new enrollments will not be allowed after 2002 or
after the number of enrollees reaches 390,000. Contributions to
medical savings accounts will be exempt from taxes, as will
account earnings. Withdrawals will likewise not be taxed nor be
subject to penalties if they are used to pay unreimbursed
enrollee medical expenses that are deductible under the
Internal Revenue Code. However, qualified withdrawals cannot be
made to pay insurance premiums other than for long-term care
insurance, continuation coverage (such as COBRA), or coverage
while an individual is receiving unemployment compensation.
Non-qualified withdrawals will be included in the individual's
gross income for tax purposes. They would also be subject to an
additional 50% penalty to the extent they exceed the amount by
which the account balance on December 31st of the prior year is
greater than 60% of the MSA plan deductible for the year of
withdrawal. The 50% penalty will not apply in cases of death or
disability. Account balances at death will be subject to
various tax treatments depending on their disposition.
The provisions changed the method of calculating payments
to Medicare health maintenance organizations (HMOs) and other
private plans that contract with Medicare.Each county's
Medicare+Choice payment rate is determined by taking the highest of
three different rates: (1) a ``floor,'' or minimum payment rate; (2) a
``minimum update'' rate; and (3) a ``blended'' rate calculated using a
combination of county-specific data and national data. Gradually, the
portion of the blended rate that is based on national data will
increase so that in 2003, 50 percent will be based on county-specific
data and 50 percent will be based on national data.
The provisions include savings in the fee-for-service part
of the program through changes in payment methods for
physicians, hospitals, skilled nursing facilities, home health
agencies, and other providers. In the case of physicians, these
savings are achieved by providing for the use of a single
(rather than three) conversion factors and limiting the growth
in the annual update. Hospitals have their inpatient operating
payment rate update frozen for FY 1998 and reductions to
updates in outer years. Skilled nursing facilities, home health
agencies, and rehabilitation hospitals move to prospective
payment systems.
The provisions enhance existing preventive benefits for
Medicare beneficiaries including, annual mammograms for women
at age 40; improving coverage of pap smears and pelvic exams;
coverage of prostate and colorectal cancer screenings; new
diabetes self-management programs and coverage of bone mass
measurements.
The provisions establish new penalties for fraud and abuse
including a permanent exclusion from Medicare for any
individual convicted of three health-care related offenses;
refusal to enter into Medicare contracts with felons; exclusion
of a health care business controlled by a family member of an
individual guilty of fraud; new civil monetary penalties for
individuals that contract with an excluded health care provider
and for kickbacks.
Finally, the provisions include the establishment of the
National Bipartisan Commission on the Future of Medicare to
address the long-term solvency of the Medicare program. The
Commission's report is due to Congress in March, 1999.
The human resources provisions included issues raised by
the 1996 welfare reform legislation (P.L. 104-193). Here the
Committee clarified work requirements and the number of hours
certain workfare participants may work; created a new $3
billion welfare-to-work grant program aimed at helping the most
disadvantaged and least job ready welfare recipients obtain
jobs; and provided continued SSI benefits for noncitizens
affected by welfare reform eligibility restrictions. The
proposal also clarified States' authority to set base periods
for determining eligibility for unemployment benefits. Taken
together, the Committee provisions fulfilled the spending and
savings terms of the budget agreement and reformed several of
the important social programs under the Committee's
jurisdiction.
The bill made minor changes in the proposed welfare-to-work
program; applied specific workforce protection to welfare-to-
work participants rather than all TANF participants; added
specific penalties on States failing to meet welfare work
requirements, with exceptions for natural disasters and
regional recessions; and dropped a House provision repealing
the maintenance of effort requirement for State supplementation
of SSI benefits.
The bill made two significant changes in the SSI program.
First, the Social Security Administration (SSA) was given an
additional 6 months in which to conduct evaluations of children
whose SSI eligibility may have been affected by the 1996
welfare reform law. Second, Federal fees for administering
State supplemental payments to SSI were increased from their
former $5.00 level over a period of several years; added
receipts were dedicated toward Social Security administrative
expenses stemming from recent legislation. The legislation also
included various technical amendments to the SSI program.
Several unemployment compensation provisions were included
in the bill. In addition to authorization for States to set UC
base periods, the Act includes the following changes: raising
the Federal unemployment account ceiling, thus preventing the
transfer of surplus funds, other than a special distribution of
$100 million, into State accounts after October 1, 2001;
providing interest-free loans to States that meet certain
forward-funding goals; authorizing program ``integrity'' funds;
exempting election workers earning less than $1,000 per year
and employees of religious schools operated by lay boards from
participation in the program; and barring former inmates from
eligibility for benefits resulting from ``unemployment'' due to
release from prison work programs.
The 1996 welfare reform law generally restricted
eligibility for public benefits for noncitizens, including
then-current recipients of SSI and Medicaid benefits. The
Balanced Budget Act continued restrictions on eligibility for
noncitizens arriving in the United States after August 1996
(when the welfare reform law was enacted). However, the Act
provided that all legal noncitizens receiving SSI in August
1996 would remain eligible for SSI and Medicaid benefits; in
addition, noncitizens who were lawfully residing in the United
States in August 1996 would become eligible for SSI and
Medicaid if they become disabled. Refugees (defined to include
Cuban and Haitian entrants and certain Amerasian immigrants)
would be eligible for SSI and Medicaid benefits for their first
7 years in the U.S., instead of their first 5 years as allowed
under the welfare reform law, allowing them time to naturalize
without interruption in benefits.
The tax provisions included in the conference report
provided for increases in excise taxes imposed on tobacco
products. Generally, the Act increases the current excise tax
rates on all tobacco production, effective in two stages:
January 1, 2000, and January 1, 2002. With respect to
cigarettes, the current tobacco excise tax rate (24 cents per
pack) would increase as follows: 10 cents on January 1, 2000,
and 5 cents on January 1, 2002 (for a totalexcise tax rate of
39 cents per pack).
H.R. 2015 also contained provisions to enhance enforcement
by authorizing appropriations to the Treasury for improved
application of the earned income credit.
The conference report also included a permanent increase in
the public debt limit to $5.95 trillion.
2. TAXPAYER RELIEF ACT OF 1997
On February 11 and 12, March 5, 12, and 19, 1997, the
Committee on Ways and Means held hearings on the President's
Fiscal Year 1998 budget proposals.
On May 21, 1997, the House approved H. Con. Res. 84,
setting forth the Congressional budget for the United States
Government for fiscal years, 1999, 2000, 2001, and 2002, and
the House agreed to the conference report on H. Con. Res. 84 on
June 5, 1997.
On June 11 and 12, 1997, pursuant to H. Con. Res. 84, the
Committee held a markup of budget reconciliation revenue
recommendations. These recommendations were incorporated into
H.R. 2014, the ``Taxpayer Relief Act of 1997,'' as introduced
by Budget Committee Chairman Rep. Kasich on June 24, 1997. On
June 24, 1997, the House Committee on the Budget reported to
the House H.R. 2014 (H. Rept. 105-148). On June 26, 1997, H.R.
2014 passed the House, as amended.
On June 27, 1997, the bill, as amended, passed the Senate.
On July 30, 1997, the conference report on H.R. 2014 (H. Rept.
105-220) was filed. On July 31, 1997, the House and the Senate
agreed to the conference report, and on August 5, 1997, the
President signed the bill into law (P.L. 105-34).
In summary, H.R. 2014, the ``Taxpayer Relief Act of 1997,''
as signed into law, included the following provisions: a tax
credit for children under age 17, expansion of the definition
of high-risk individuals with respect to tax-exempt State-
sponsored organizations providing health coverage, the HOPE tax
credit and Lifetime Learning tax credit, a deduction for
student loan interest, penalty-free withdrawals from IRAs for
higher education expenses, special rules for qualified State
tuition programs and education IRAs, extension of the exclusion
for employer-provided educational assistance, modification of
the $150 million limit on qualified 501(c)(3) bonds, expansion
of the arbitrage rebate exception for certain bonds, an
enhanced deduction for corporate contributions of computer
technology and equipment, special rules for cancellation of
certain student loans, a tax credit for holders of qualified
zone academy bonds, expansion of Individual Retirement
Arrangements, reduction in the maximum rate of tax on net
capital gains of individuals, an exclusion of gain on sale of
principal residence, rollover of gain from sale of certain
small business stock, repeal of the Alternative Minimum Tax for
small businesses, modification of the AMT depreciation
adjustment, repeal of the AMT installment method adjustment for
farmers, an increase in the estate and gift tax unified credit
and indexing of certain other estate and gift tax provisions,
an estate tax exclusion for qualified family-owned businesses
and other estate and gift tax changes, extension of certain
expired tax credits, tax incentives for the District of
Columbia, and a Welfare-to-Work tax credit. The Act also
contained various miscellaneous provisions (including those
relating to excise taxes, disaster relief, employment taxes,
small businesses, environmental remediation costs, and
empowerment zones and enterprise communities), revenue increase
provisions (including those relating to financial products,
corporate organizations and reorganizations, administration of
the tax laws, excise and employment taxes, tax-exempt
organizations, international activities, partnerships, and
pension and employee benefits), and simplification provisions
(including those relating to international operations,
individuals and businesses, estates, gifts, and trusts, excise
taxes, and pension and employee benefits), and technical
corrections to prior legislation.
The Line Item Veto Act (prior to the U.S. Supreme Court's
determination of unconstitutionality) permitted the President
to cancel certain tax code amendments that benefit a limited
number of taxpayers. As described in section 5 below, the
President exercised this authority with respect to two tax code
amendments in H.R. 2014.
The legislation repeals the $150 million limit for hospital
bonds issued after the date of enactment to finance capital
expenditures incurred after the date of enactment. Because this
provision applies only to bonds issued with respect to capital
expenditures incurred after the date of enactment, the $150
million limit will continue to govern issuance of other non-
hospital qualified 501(c)(3) bonds (e.g., refunding bonds with
respect to capital expenditures incurred before the date of
enactment or new-money bonds for capital expenditures incurred
before that date). Thus, the Congress understood that bond
issuers will continue to need Treasury Department guidance on
the application of this limit in the future. The provision was
effective for bonds issued after the date of enactment to
finance capital expenditures incurred after such date.
The legislation also has a provision that provides that an
organization does not fail to be treated as organized and
operated exclusively for a charitable purpose for purposes of
Code section 501(c)(3) solely because a hospital which is owned
and operated by such organization participates in a provider-
sponsored organization (``PSO'') (as defined in section
1845(a)(1) of the Social Security Act), whether or not such PSO
is exempt from tax. Thus, participation by a hospital in a PSO
(whether taxable or tax-exempt) is deemed to satisfy the first
part of the inquiry under current IRS ruling practice. The
provision does notchange present-law restrictions on private
inurement and private benefit. However, the provision provides that any
person with a material financial interest in such a PSO shall be
treated as a private shareholder or individual with respect to the
hospital for purposes of applying the private inurement prohibition in
Code section 501(c)(3). Accordingly, the facts and circumstances of
each PSO arrangement are evaluated to determine whether the arrangement
entails impermissible private inurement or more than incidental private
benefit (e.g., where there is a disproportionate allocation of profits
and losses to the non-exempt partners, the tax-exempt partner makes
loans to the joint venture that are commercially unreasonable, the tax-
exempt partner provides property or services to the joint venture at
less than fair market value, or a non-exempt partner receives more than
reasonable compensation for the sale of property or services to the
joint venture). The provision does not change present-law restrictions
on lobbying and political activities. In addition, the restrictions of
Code section 501(m) on the provision of commercial-type insurance
continue to apply. The provision was effective on the date of
enactment.
The legislation requires that all Medicare providers supply
the Secretary of HHS with the employer identification number
(``EIN'') of each disclosing entity, each person with an
ownership or control interest, and any subcontractor in which
the entity has a direct or indirect 5 percent or more ownership
interest. The Secretary of HHS is required to transmit to the
Secretary of the Treasury the EIN's received, and the Secretary
of the Treasury is directed to verify or correct the EINs. The
Secretary of HHS is to reimburse the Secretary of the Treasury
for the costs incurred in performing the verification and
correction. The provision is effective 90 days after the
Secretary of HHS submits to the Congress a report on the steps
taken to ensure the confidentiality of social security account
numbers required to be provided to the Secretary of HHS.
The legislation permanently extends the Medicare disclosure
provisions of section 6103 of the Internal Revenue Code of
1986, which permit the disclosure of taxpayer filing status and
identity information for the purpose of verifying the
employment status of Medicare beneficiaries and the spouse of a
Medicare beneficiary, effective on the date of enactment.
This proposal included a provision to reauthorize title V
of the Trade Act of 1974, as amended, for two years through May
31, 1999. Title V contains the provisions on the Generalized
System of Preferences (``GSP'').
B. Legislative Review of Tax, Trust Fund, and Pension Issues
1. balanced budget act of 1997
For a discussion of tax provisions in the Balanced Budget
Act of 1997, see I.A.1. above.
2. taxpayer relief act of 1997
For a discussion of tax provisions in the Taxpayer Relief
Act of 1997, see I.A.2. above.
3. internal revenue service restructuring and reform act of 1997
On October 21, 1997, H.R. 2676, the ``Internal Revenue
Service Restructuring and Reform Act of 1997,'' was introduced
by Committee Chairman Archer. On October 31, 1997, the
Committee reported to the House H.R. 2676, as amended (H. Rept.
105-364, Pt. 1). On November 5, 1997, H.R. 2676 passed the
House, as amended.
On April 22, 1998, the Senate Committee on Finance reported
H.R. 2676, as amended. On May 7, 1998, the bill, as amended,
passed the Senate.
On June 24, 1998, the conference report on H.R. 2676 (H.
Rept. 105-599) was filed. On June 25, 1998, the House agreed to
the conference report. On July 9, 1998, the Senate agreed to
the conference report and on July 22, 1998, the President
signed the bill into law (P.L. 105-206).
In summary, H.R. 2676, the ``Internal Revenue Service
Restructuring and Reform Act of 1998,'' as signed into law,
reorganized the structure and management of the Internal
Revenue Service, established an IRS Oversight Board; prohibited
executive branch influence over taxpayer audits; provided IRS
with personnel flexibilities; promoted electronic filing of tax
and information returns; added numerous taxpayer protections
and rights, including a shift in the burden of proof, an
expansion of authority to award costs and fees to taxpayers,
civil damages for collection actions, civil actions for release
of erroneous liens, relief for innocent spouses, a suspension
of the refund statute of limitations during periods of
disability, elimination of the interest rate differential
during overlapping periods of tax underpayment and overpayment,
an increase in the overpayment interest rate for non-corporate
taxpayers, mitigation of the failure to pay penalty for
individuals with installment payment agreements, mitigation of
the failure to deposit penalty for payroll taxes, suspension of
interest and penalties if the IRS fails to notify taxpayers of
liabilities within a specified time, procedural requirements
for the imposition of penalties and additions to tax, improved
disclosure relating to interest computations, joint filing
liabilities and relief, and other matters, abatement of
interest on underpayments for taxpayers in Presidentially
declared disaster areas, additional due process, exemptions,
and limitations in collection actions, uniform confidentiality
privilege rules, limitations on financial status
audittechniques, software trade secrets protection, revised procedures
relating to summonses, expanded ability for taxpayers to make offers in
compromise, guaranteed availability of installment agreements, low-
income taxpayer clinics, administrative modifications, procedures for
offsetting past-due legally enforceable state income tax obligations
against overpayments, and several studies; enhanced congressional
accountability for the IRS, including a review of requests for GAO
investigations, joint congressional review and coordinated oversight
reports, and tax law complexity analyses; eliminated the 18 month
holding period for capital gains; expanded deductibility of meals
provided for the convenience of the employer; made technical
corrections to prior tax and other legislation; and included revenue
offsets relating to the deduction for vacation and severance pay,
freezing the grandfathered status of paired-share REITs, making certain
trade receivables ineligible for mark-to-market treatment, and
excluding minimum required distributions in determining eligibility to
make a Roth IRA conversion.
4. airport and airway trust fund tax reinstatement act of 1997
On February 11, 1997, H.R. 668, the ``Airport and Airway
Trust Fund Tax Reinstatement Act of 1997,'' was introduced by
Committee Chairman Archer. On February 13, 1997, the Committee
reported to the House H.R. 668 (H. Rept. 105-5). On February
26, 1997, H.R. 668 passed the House. On February 27, 1997, H.R.
668 passed the Senate, and on February 28, 1997, the President
signed the bill into law (P.L. 105-2).
The Airport and Airway Trust Fund Tax Reinstatement Act of
1997 (H.R. 668), reinstated temporarily the Airport and Airway
Trust Fund excise taxes which expired after December 31, 1996,
during the period March 7, 1997 (seven days after date of
enactment) through September 30, 1997. The Act also authorized
transfer of excise tax receipts to the Trust Fund, while
modifying the Treasury Department's excise tax deposit
regulations.
5. highway bill
On September 4, 1997, H.R. 2400, the ``Transportation
Equity Act for the 21st Century,'' was introduced by
Representative Shuster. On March 27, 1998, the Committee
reported to the House H.R. 2400, as amended to include revenue
and trust fund provisions (H. Rept. 105-467, Part III). On
April 1, 1998, H.R. 2400 passed the House, as amended.
On April 2, 1998, the Senate passed the bill with amendment
consisting of the text of S. 1173, as amended.
On May 22, 1998, the House and Senate agreed to the
conference report (H. Rept. 105-550), and on June 9, 1998, the
President signed the bill into law (P.L. 105-178).
In summary, the financing title (Title IX) of H.R. 2400,
the ``Transportation Equity Act for the 21st Century,'' as
signed into law, provided for a 6-year extension of current law
Highway Trust Fund motor fuel taxes, as well as excise taxes on
truck tires and retail sales on trucks and trailers and annual
use taxes on trucks. The Act also contained the following
revenue provisions: a 7-year extension and modification of
alcohol fuels tax benefits; an extension and modifications of
the Highway Trust Fund and expenditure authority; repeal of the
National Recreational Trails Trust Fund; extension of the
Aquatic Resources Trust Fund and expenditure authority; a
partial transfer of General Fund taxes on motorboat and small
engine fuels to the Aquatic Resources Trust Fund; delay in dyed
fuel mandate for registered terminals; accelerated sunset of
the 1.25 cents-per-gallon tax on railroad diesel fuel;
expansion of qualified transportation fringe benefits and non-
Amtrak state refund provisions; and simplification of fuel tax
refund procedures, as well as technical corrections.
Subtitle D of Title VIII of H.R. 2400 contains budget
offset provisions within the Committee's jurisdiction amendment
Title XX of the Social Security Act (Social Services Block
Grant program) to reduce funding levels from $2.38 billion to
$1.7 billion for each of fiscal years 2001 and 2002, and from
$2.8 billion to $1.7 billion in fiscal years 2003 and
thereafter; and beginning in fiscal year 2001, lowering from no
more than 10 percent, to no more than 4.25 percent, the portion
of the Temporary Assistance for Needy Families block grant that
States may transfer to Title XX.
6. line item veto bill
On August 11, 1997, the President issued a message,
pursuant to the Line Item Veto Act (P.L. 104-130), canceling
two limited tax benefits identified in H.R. 2014, the Taxpayer
Relief Act of 1998: sections 968, relating to recognition of
gain on certain farmers' cooperatives, and section 1175,
relating to a one year active financing exception from Subpart
F. On September 3, 1997, the Presidential message was referred
to the Committee on Ways and Means. On September 9, 1997, a
disapproval bill, H.R. 2444, was introduced and referred to the
Committee on Ways and Means.
On September 23, 1997, H.R. 2513, containing two provisions
intended to replace sections 968 and 1175 that were the subject
of the line item veto, was introduced by Committee Chairman
Archer. On October 9, 1997, the Committee reported to the House
H.R. 2513, as amended (H. Rept. 105-318, Part I). On November
8, 1997, H.R. 2513 passed the House, as amended. A similar
measure, H.R. 2444, was laid on the table without objection.
On June 25, 1998, the U.S. Supreme Court declared
unconstitutional the Line Item Veto Act's cancellation
provisions.
On October 21, 1998, the Senate passed H.R. 2513, with an
amendment to provide tax-free treatment of reward monies
donated to the victims of unabomber Theodore Kaczynski.
7. educational savings and school excellence act of 1998
On October 9, 1997, H.R. 2646, the ``Educational Savings
and School Excellence Act of 1998,'' was introduced by
Committee Chairman Archer. On October 21, 1997, the Committee
reported to the House H.R. 2646, as amended (H. Rept. 105-332).
On October 23, 1997, H.R. 2646 passed the House, as amended.
On April 23, 1998, H.R. 2646 passed the Senate with an
amendment. On June 18, 1998, the House agreed to the conference
report (H. Rept. 105-577). On June 24, 1998, the Senate agreed
to the conference report. On July 21, 1998, the President
vetoed the bill and the veto message was referred to the
Committee on Ways and Means.
As approved by the House and Senate, the conference report
on H.R. 2646, the ``Education Savings and School Excellence Act
of 1998,'' would have allowed tax-free expenditures from
education individual retirement accounts (IRAs) for qualified
elementary and secondary school expenses (as well as higher
education costs). In addition, the conference agreement would
have increased the maximum annual amount of contributions to
education IRAs to $2,000 (from $500) beginning 1999 and through
2002. The conference report also included the following
provisions: an income tax exclusion for withdrawals from
qualified state tuition programs and, after the year 2005,
private pre-paid tuition programs; an extension of the
employer-provided education assistance exclusion under section
127; an increase in arbitrage rebate exception for public
school bonds; tax-free treatment (under section 117) of certain
health professions scholarships; technical corrections; and a
clarification of the rules for deducting accrued vacation and
severance pay by overturning the result in Schmidt Baking Co.
Inc.
8. taxpayer browsing protection act
On April 8, 1997, H.R. 1226, the ``Taxpayer Browsing
Protection Act,'' was introduced by Committee Chairman Archer.
On April 14, 1997, the Committee reported to the House H.R.
1226, as amended (H. Rept. 105-51). On April 15, 1997, H.R.
1226 passed the House, as amended.
On July 23, 1997, the Senate passed H.R. 1226 without
amendment and on August 5, 1997, the President signed the bill
into law (P.L. 105-35).
9. taxpayer relief act of 1998
On January 28, and on February 4 and 12, 1998, the
Committee on Ways and Means held hearings on reducing the tax
burden. The Committee held hearings on February 25, 1998, on
the revenue provisions in the President's Fiscal Year 1998
budget proposal.
On September 16, 1998, H.R. 4579, the ``Taxpayer Relief Act
of 1998,'' was introduced by Committee Chairman Archer. On
September 23, 1998, the Committee reported H.R. 4579, as
amended (H. Rept. 105-739). On September 26, 1998, H.R. 4579
passed the House, as amended. No action taken in the Senate.
In summary, H.R. 4579, the ``Taxpayer Relief Act of 1998,''
as passed by the House, included the following provisions:
marriage tax penalty relief by increasing the standard
deduction for married taxpayers, a partial exclusion from
income for interest and dividends, more favorable treatment of
personal credits under the individual minimum tax, an increase
in the social security earnings limit, expansion of the
exclusion of gain on the sale of a principal residence for
military and foreign service personnel, expansion of the
``qualified prepaid tuition'' program to private colleges and
universities, and expansion of arbitrage rebate rules for tax-
exempt bonds issued to finance public school construction. The
bill included a package of small business and farmer tax relief
provisions: acceleration of the increased $1 million exemption
from the estate and gift tax, acceleration of the increase in
the deduction for health insurance expenses of self-employed
individuals, acceleration of the increase in expensing for
small businesses, permanent extension of income averaging for
farmers, a special 5-year net operating loss carryback for
farmers, special rules dealing with production flexibility
contract payments for farmers, and designation of 20 ``renewal
communities'' which would be entitled to special tax
incentives. The bill also included an extension of the
following expiring tax provisions: Research and Experimentation
Tax Credit, Work Opportunity Tax Credit, Welfare-to-Work tax
credit, deduction for contributions of appreciated stock to
private foundations, exceptions from Subpart F for certain
active financing income, and the Generalized System of
Preferences trade program. The bill also included a provision
tightening the tax treatment of certain deductible liquidating
distributions of regulated investment companies (RICs) and Real
Estate Investment Trusts (REITs).
10. expiring tax provisions
On October 8, 1998, Chairman Archer introduced H.R. 4738, a
bill to extend certain expiring tax and trade provisions. On
October 12, 1998, the Committee reported to the House H.R.
4738, as amended (H. Rept. 105-817). On October 12, 1998, H.R.
4738 passed the House, as amended.
The Senate received H.R. 4738 on October 21, 1998, but took
no formal action on thebill. However, several of the tax
provisions in H.R. 4738 were included in H.R. 4328, the ``Omnibus
Consolidated and Emergency Supplemental Appropriations Act, 1999,''
which passed the House on October 20, 1998, and the Senate on the
following day. On October 21, 1998, the President signed the bill into
law ( P.L. 105-277).
The Tax and Trade Relief Extension Act of 1998, enacted as
part of H.R. 4328, extended the following expiring provisions
until June 30, 1999: the Research Tax Credit, the Work
Opportunity Tax Credit, the Welfare to Work Credit, and the
Generalized System of Preferences trade program. It also
permanently extended income averaging for farmers and the
deduction of gifts of appreciated stock to private foundations.
The bill modified the present-law temporary exceptions from
Subpart F for income that is derived in the active conduct of a
banking, financing, insurance or similar business. These
exceptions (as modified) would be applicable only for taxable
years beginning in 1999. Other tax provisions included special
rules dealing with farm production flexibility contract
payments, an increase in the deduction for health insurance
expenses for the self-employed, an increase in State volume cap
limits on private activity tax-exempt bonds, a provision to
allow States a window to modify State agreements to allow an
exemption for students employed by public schools from paying
Social Security taxes and a waiver of AMT limits on
nonrefundable credits during 1998. The bill also featured other
tax provisions, revenue offsets, and technical corrections to
prior legislation.
11. additional tax matters
a. Tax Code Termination Act
On January 27, 1998, H.R. 3097, the ``Tax Code Termination
Act,'' was introduced by Representative Largent. On June 17,
1998, the bill passed the House as amended. The Committee took
no action on the bill. On June 18, 1998, H.R. 3097 was received
in the Senate and referred to the Committee on Finance. No
further action taken.
H.R. 3097, the ``Tax Code Termination Act,'' as passed by
the House, generally would have repealed the Internal Revenue
Code of 1986 (other than the provisions relating to self-
employment income, the Federal Insurance Contributions Act, and
the Railroad Retirement Tax Act) effective December 31, 2002,
and declared that any new Federal tax system should be approved
by Congress in its final form no later than July 4, 2002.
b. The Leaking Underground Storage Tank Trust Fund Amendments Act of
1997
On February 11, 1997, H.R. 688, the ``Leaking Underground
Storage Tank Trust Fund Amendments Act of 1997,'' was
introduced by Representative Schaefer. The Committee was
discharged from further consideration on April 17, 1997. On
April 23, 1997, H.R. 688 passed the House as amended. The bill
was received in the Senate and referred to the Committee on
Environment and Public Works on April 24, 1997. No further
action taken.
As passed by the House of Representatives, the revenue
title (Title II) to H.R. 668, the ``Leaking Underground Storage
Tank Trust Fund Amendments Act of 1997'' would conform the
expenditure purposes of the Leaking Underground Storage Tank
Trust Fund under Section 9508 of the Internal Revenue Code.
c. The Internet Tax Freedom Bill
On June 22, 1998, H.R. 4105, the ``Internet Tax Freedom
Bill,'' was introduced by Representative Cox. On June 23, 1998,
the bill was called up by the House under suspension of the
rules and passed by voice vote. H.R. 4105 was received in the
Senate and was placed on the Senate Legislative Calender under
General Orders. On October 8, 1998, the Senate passed S. 442,
its version of the ``Internet Tax Freedom Act''. H.R. 4328, the
Omnibus Consolidated and Emergency Supplemental Appropriations
Act, 1999, as enacted (P.L. 105-277), included provisions
similar to S. 442.
The ``Internet Tax Freedom Act,'' as signed into law by the
President, generally imposed a three-year moratorium on taxes
on Internet access and multiple or discriminatory taxes on
electronic commerce. The Act created an Advisory Commission on
Electronic Commerce to examine Federal, State and local taxes
related to electronic Commerce, and it also included
declarations that the Internet should be free of new Federal
taxes and that the Internet should be free of foreign tariffs,
trade barriers, and other restrictions.
d. Ricky Ray Hemophilia Relief Fund Act
On March 11, 1997, H.R. 1023, the ``Ricky Ray Hemophilia
Relief Fund Act,'' was introduced by Representative Goss. A
mark-up session was held on April 22, 1998, and the bill was
reported to the House by voice vote (H. Rept. 105-465, Part
II). H.R. 1023 was passed by the House under suspension of the
rules on May 19, 1998. On October 21, 1998, the Senate passed
H.R. 1023, and on November 12, 1998, the President signed the
bill into law. (P.L. 105-304).
H.R. 1023, the ``Ricky Ray Hemophilia Relief Fund Act,'' as
signed by the President, included a provision stating that
payments received pursuant to the Act are treated as damages on
account of personal physical injuries or physical sickness and
therefore excluded from income.
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 seek implementation for
trade agreements under a special approval process.
On October 7, 1997, Chairman Archer, on behalf of himself,
Subcommittee Chairman Crane, and Representative Dreier,
introduced H.R. 2621, the Reciprocal Trade Agreement Authority
Act of 1997. The bill was referred to the Committee on Ways and
Means and in addition the Committee on Rules.
The Subcommittee on Trade held a hearing on fast track
issues on September 30, 1997, and received testimony from the
Administration, Members of Congress, and private sector
witnesses.
On October 8, 1997, the Committee on Ways and Means met to
consider H.R. 2621. On October 23, 1997, the Committee reported
the bill to the House (H. Rept. 105-341, Pt. 1).
The legislation would have put in place special procedures
for implementing trade agreements entered into until October 1,
2001, with an extension available. The procedures would have
been 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 established by Congress and are
``extraneous'' to implement the concluded trade agreement.
As reported by the Committee, H.R. 2621 would have
specified 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 if necessary for the operation
or implementation of U.S. rights or obligations under the trade
agreement; provisions that define or clarify, or provisions
that are related to, the operation and effect of the provisions
of the trade agreement; provisions to provide adjustment
assistance to workers or firms adversely affected by trade;
provisions approving the agreement and statement of
administrative action; and provisions necessary to comply with
budget offset requirements. The bill would have provided fast
track authority to address certain aspects of foreign policies
and practices regarding labor, the environment, and other
matters that are directly related to trade: to ensure that
foreign policies and practices do not discriminate or serve as
disguised barriers to trade; and to ensure that foreign
governments do not derogate from or waive existing domestic
measures to gain competitive advantage in international trade
or investment.
H.R. 2621 would have also provided authority to the
President to negotiate certain tariff reductions without the
need for implementation. The bill would have established 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 have added 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 the agreement. Most of the remaining provisions
were identical to the expired law.
On September 24, 1998, the House considered H.R. 2621, as
amended by a Manager's Amendment offered by Chairman Archer and
made in order under the rule (H. Res. 553) adopted on September
24. The bill, as amended under the rule adopted September 24,
1998, would have greatly expanded consultation requirements
with Congress, including the Committee on Agriculture;
prohibited the use of tariff proclamation authority for import
sensitive products; and extended Trade Adjustment Assistance
programs through 1999. The bill, as amended, failed passage in
the House on September 25, 1998.
2. bilateral trade relations
a. Trade relations with sub-Saharan Africa
In 1994, Congress passed the Uruguay Round Agreements Act,
which contained a provision in section 134 requiring the
President to produce a comprehensive trade and development
policy for the countries of Africa. The second of the
President's five reports was submitted to Congress on February
18, 1997. The President's report set forth a policy framework
structured around five basic objectives, including trade
liberalization and promotion, investment liberalization and
promotion, development of the private sector, infrastructure
enhancement, and economic reform.
On April 24, 1997, H.R. 1432, the African Growth and
Opportunity Act, was introduced by Subcommittee Chairman Crane
and Representatives Rangel, McDermott, Houghton, Jefferson,
McNulty, et alia, to authorize a new trade and investment
policy for sub-Saharan Africa. The bill would have called for
the designation of countries in sub-Saharan Africa pursuing
market based economic reform to participate in benefits of the
bill. In the immediate term, H.R. 1432 would have offered
enhanced benefits under the Generalized System of Preferences
(GSP) to sub-Saharan African countries identified to
participate in the bill. In addition, the legislation would
have called for the creation of a United States-Sub-Saharan
Africa Trade and Economic Cooperation Forum to provide a
regular opportunity for the discussion of trade liberalization
among the eligible countries.The bill would also have set as a
policy objective the creation of a United States-Sub-Saharan Africa
Free Trade Area. H.R. 1432 was referred to the Committee on
International Relations, and in addition to the Committees on Ways and
Means, and Banking and Financial Services.
On April 29, 1997, the Subcommittee on Trade held a hearing
on H.R. 1432 and ways to develop closer trade relations with
the countries of sub-Saharan Africa. Testimony was received
from the Speaker of the House, the United States Trade
Representative, representatives of the African diplomatic
corps, and representatives of the U.S. and African private
sectors.
On May 2, 1997, Subcommittee Chairman Crane wrote to
Chairman Gilman of the Committee on International Relations,
asking him to take action on the provisions in H.R. 1432 in his
Committee's jurisdiction at his earliest opportunity. On June
25, 1997, the Committee on International Relations held a mark
up of H.R. 1432 and ordered the bill favorably reported out of
Committee (H. Rept. 105-423, Part I).
On September 4, 1997, the International Trade Commission
submitted a report to the Committee, pursuant to Chairman
Archer's request under section 332(g) of the Tariff Act of
1930, on the likely impact of providing quota-free and duty-
free entry to textiles and apparel from sub-Saharan Africa. The
report found that removal of quotas and duties would have a
``negligible'' effect on trade, as well as on U.S. producers
and workers.
The Subcommittee on Trade considered H.R. 1432 on October
23, 1997, and favorably reported the bill to the Full Committee
with a technical amendment.
On December 23, 1997, the President submitted his third
report pursuant to section 134 of the Uruguay Round Agreements
Act. The President's report indicated the Administration's
strong support for the passage of the African Growth and
Opportunity Act. In addition, it described the five major
components of the Administration's Partnership for Economic
Growth and Opportunity in Africa: enhanced trade benefits to
increase U.S.-African trade and investment flows; technical
assistance; enhanced dialogue with African countries; financing
and debt relief; and continued U.S. leadership in multilateral
fora to support private sector development, trade development,
and institutional capacity building in African countries.
On February 25, 1998, H.R. 1432 was ordered favorably
reported by the Committee with amendments to guard against the
unlawful transshipment of textile and apparel goods through
sub-Saharan Africa, and reported to the House on March 2, 1998
(H. Rept. 105-423, Pt. 2).
The bill was passed by the House of Representatives on
March 11, 1998, by a vote of 233 to 186.
On July 17, 1998, the General Accounting Office submitted a
report requested by Subcommittee Chairman Crane on the possible
reactions of major U.S. textile and apparel importers to
different approaches for granting trade preferences to sub-
Saharan African countries. The report found that companies
expressed the greatest interest in expanding trade with sub-
Saharan Africa under the benefits provided in the House-passed
version of H.R. 1432.
No further action was taken on H.R. 1432.
Title I of S. 2400, as reported by the Senate Committee on
Finance on July 21, 1998 (S. Rpt. 105-280), contained a
subtitle called the ``African Growth and Opportunity Act.'' The
trade provisions in the Senate version differed from the House
language by imposing a requirement that imports of textile and
apparel products from sub-Saharan Africa qualifying for duty
free and quota free entry under amendments proposed to the
Generalized System of Preferences be made from fabric of U.S.
origin. No further action was taken on S. 2400.
b. Parity for Caribbean Basin Initiative countries
On June 26, 1997, the House passed H.R. 2014, the Taxpayer
Relief Act of 1997, as amended, which contained the United
States-Caribbean Basin Trade Partnership Act in Title IX,
Subtitle H, providing for the extension of NAFTA parity
benefits to Caribbean Basin Initiative countries. The Senate
version of the bill, however, did not contain language on this
subject, and no provision was included in the conference report
(H. Rept. 105-220).
On October 9, 1997, Chairman Archer introduced H.R. 2644,
the United States Caribbean Basin Trade Partnership Act. The
bill was referred to the Committee on Ways and Means. The bill
would have amended the Caribbean Basin Economic Recovery Act
to: 1) promote the growth of free enterprise and economic
opportunity in the Caribbean Basin region; 2) increase trade
and investment between the Caribbean region and the United
States; and, encourage the participation of these countries in
the Free Trade Agreement of the Americas or a similar trade
agreement.
On October 31, 1997, the Committee reported H.R. 2644 to
the House (H. Rept. 105-365). H.R. 2644 failed passage in the
House on November 4, 1997.
Title I of S. 2400, as reported by the Senate Committee on
Finance on July 21, 1998 (S. Rpt. 105-280), contained a
subtitle called the ``United States-Caribbean Trade Enhancement
Act.'' One of the most significant differences between H.R.
2644 and theSenate Caribbean trade bill was that the Senate
bill required that imports of textile and apparel products from
beneficiary countries be made from fabric of U.S. origin in order to
qualify for trade benefits. No further action was taken on S. 2400.
c. Trade relations with the People's Republic of China, including
normal trade relations
On May 29, 1997, the President announced his decision to
waive, for another year, the freedom-of-emigration requirements
in Title IV of the Trade Act of 1974 with respect to China,
thereby granting China normal trade relations (NTR) between
July 1997 and July 1998.3
---------------------------------------------------------------------------
\3\ This report uses the terminology ``normal trade relations,'' or
``NTR,'' to refer to ``most favored nation'' treatment, reflecting a
terminology change in H.R. 2676, signed into law on July 22, 1998 (P.L.
105-206).
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On June 17, 1997, the Subcommittee on Trade held a hearing
on the question of renewing China's NTR 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.
On June 3, 1997, H. J. Res. 79, a joint resolution
disapproving the extension of NTR treatment to the products of
the People's Republic of China, was introduced by
Representative Solomon.
On June 20, 1997, the Committee reported H. J. Res. 79
adversely to the House without amendment (H. Rept. 105-140). On
June 24, 1997, H. J. Res. 79 failed passage in the House,
thereby continuing NTR treatment for one year.
On June 3, 1998 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 of Act of
1974, thereby granting China NTR status between July 1998 and
July 1999.
On June 17, 1998, the Subcommittee on Trade held a hearing
on the question of renewing China's NTR status. At this
hearing, Members of Congress, as well as representatives of the
Administration and business and religious groups, expressed
their views regarding U.S.-China trade relations.
On June 4, 1998, H. J. Res. 121, a joint resolution
disapproving the extension of NTR treatment to the products of
the People's Republic of China, was introduced by
Representative Solomon. On July 20, 1998, the Committee
reported H. J. Res. 121 adversely to the House without
amendment (H. Rept. 105-638). On July 22, 1998, H. J. Res. 121
failed passage in the House, thereby continuing NTR treatment
for China for one year.
d. Trade relations with Japan
H. Res. 392, a resolution calling on Japan to address its
economic and financial problems and open its markets by
eliminating informal barriers to trade and investment, and
thereby make a more effective contribution to leading the Asian
region out of its current financial crisis, was introduced by
Representative Bereuter on March 3, 1998. The resolution was
referred to the Committee on International Relations and in
addition to the Committee on Ways and Means.
On June 25, 1998, the Committee on International Relations
favorably reported H. Res. 392 to the House (H. Rept. 105-607,
Part I).
On July 15, 1998, the Subcommittee on Trade held a hearing
on U.S.-Japan trade relations. This hearing allowed the
Subcommittee to address the necessity for Japanese
implementation of broad structural reforms, including
deregulation of its economy, reform of its banking system,
improved transparency, and the opening of its distribution
system to eliminate exclusionary business practices.
On July 16, 1998, Chairman Archer wrote to Chairman Gilman
of the Committee on International Relations indicating that in
order to expedite consideration of the resolution, and based on
testimony received at the July 15, 1998 Subcommittee hearing, a
mark up of H. Res. 392 by the Committee on Ways and Means would
not be necessary. On July 17, 1998, the Committee was
discharged. The House passed H. Res. 392 on July 20, 1998.
e. Trade relations with the Kyrgyz Republic, including normal trade
relations
On September 22, 1998, Representative Solomon introduced
H.R. 4606, authorizing the President to determine that title IV
of the Trade Act of 1974, commonly known as the Jackson-Vanik
amendment, should no longer apply to the Kyrgyz Republic and to
extend unconditional normal trade relations to that country.
The bill was referred to the Committee on Ways and Means.
On October 7, 1998, Subcommittee Chairman Crane issued a
request for written public comment on the extension of
unconditional normal trade relations to the Kyrgyz Republic. In
response, the Subcommittee received comments in support of the
proposed extension and none opposed to it.
No further action was taken on this legislation.
f. Trade relations with the Lao People's Democratic Republic, including
normal trade relations
On June 19, 1997, the Subcommittee on Trade issued a
request for written public comment on the extension of normal
trade relations (``NTR'') to the products of the Lao People's
Democratic Republic. In response, the Subcommittee received
comments from the private sector in favor of the proposed
extension and no comments in opposition to it.
On July 10, 1997, Subcommittee Chairman Crane and
Representative Matsui introduced a bill, H.R. 2132, to provide
for the extension of NTR treatment to the products of the Lao
People's Democratic Republic by striking ``Laos'' from General
note 3(b) from the Harmonized Tariff Schedule.
On July 15, 1997, the Subcommittee on Trade reported H.R.
2132 to the full Committee without amendment. No further action
was taken on this legislation.
g. Trade relations with Mongolia, including normal trade relations
On January 21, 1997, the President transmitted a report to
Congress indicating Mongolia's continued compliance with the
freedom-of-emigration criteria contained in title IV of the
Trade Act of 1974, commonly known as the Jackson-Vanik
amendment (H. Doc. 105-24).
On May 30, 1997, the Subcommittee on Trade issued a request
for written public comment on the extension of unconditional
normal trade relations to the products of Mongolia. In
response, the Subcommittee received comments from the private
sector in favor of the proposed extension and no comments in
opposition to it.
On July 10, 1997, Subcommittee Chairman Crane introduced
H.R. 2133, to provide the President with the authority to
determine that the Jackson-Vanik amendment should no longer
apply with respect to Mongolia and to proclaim the extension of
unconditional nondiscriminatory treatment to the products of
that country.
On July 15, 1997, the Subcommittee on Trade reported H.R.
2133 to the full Committee without amendment.
On July 1, 1998, the Congress received a presidential
message transmitting a reporting indicating Mongolia's
continued compliance with the Jackson-Vanik freedom-of-
emigration requirements (H. Doc. 105-283).
On October 12, 1998, Subcommittee Chairman Crane,
Representative Matsui et alia introduced a bill, H.R. 4708,
which was identical to H.R. 2133 except for corrections to
reflect the change in terminology from most-favored-nation to
normal trade relations enacted as part of the Internal Revenue
Service Restructuring and Reform Act of 1998 (P.L. 105-206).
The text of H.R. 4708 was then included in H.R. 4856, the
Miscellaneous Trade and Technical Corrections Act of 1998,
introduced by Chairman Archer on October 20, 1998 and passed by
the House that day.
No further action was taken on this legislation.
Similar legislation was included in S. 2400, as reported by
the Senate Committee on Finance, but no further action was
taken on the bill.
h. Trade relations with Vietnam
On March 9, 1998, the President determined that a waiver
for Vietnam from the freedom-of-emigration criteria in title IV
of the Trade Act of 1974, commonly known as the Jackson-Vanik
amendment, would substantially promote achievement of the
objectives in the statute. On April 7, 1998, the President
transmitted a letter to the Speaker of the House of
Representatives containing a copy of Executive Order 13079,
under which the President's Jackson-Vanik waiver determination
entered into force (House Document 105-238).
Because Vietnam has not concluded a bilateral commercial
agreement with the United States, which would have to be
approved by Congress, it does not qualify for normal trade
relations with the United States and is ineligible to receive
normal tariff treatment. Therefore, the practical effect of the
Jackson-Vanik waiver is to make Vietnam eligible for coverage
by certain U.S. government credits, or investment or credit
guarantee programs, provided that Vietnam meets the relevant
program criteria. These programs, which lie outside the
jurisdiction of the Committee on Ways and Means, include the
Overseas Private Investment Corporation, the Export-Import
Bank, and agricultural credit programs administered by the U.S.
Department of Agriculture.
Under the statute, this initial waiver determination was
scheduled to expire on July 2, 1998. On June 3, 1998, the
President determined that a 12-month continuation of the waiver
for Vietnam (from July 3, 1998 to July 2, 1999) would further
promote achievement of the freedom-of-emigration criteria in
the statute (House Document 105-263).
H. J. Res. 120 was introduced on June 4, 1998, by
Representative Rohrabacher to disapprove of the extension of
Vietnam's Jackson-Vanik waiver.
On June 18, 1998, the Subcommittee on Trade held a hearing
on the issue of U.S.-Vietnamtrade relations. At the hearing,
testimony was received from Members of Congress, representatives of
POW/MIA families, veterans organization, refugees, Vietnamese-
Americans, and U.S. business groups.
Former Member of Congress and the current U.S. Ambassador
to Vietnam, Douglas ``Pete'' Peterson, presented testimony from
the Administration in support of the President's waiver
extension.
On June 23, 1998, the Subcommittee on Trade reported H. J.
Res. 120 adversely to the Full Committee without amendment. On
July 29, 1998, the Committee on Ways and Means reported H. J.
Res. 120 adversely to the House of Representatives without
amendment (H. Rept. 105-653).
On July 30, 1998, H.J. Res. 120 failed passage in the
House, thereby continuing Vietnam's Jackson-Vanik waiver for a
year.
i. Unilateral trade sanctions
On October 23, 1997, Representative Hamilton, for himself,
Subcommittee Chairman Crane, and a number of other cosponsors,
introduced the Enhancement of Trade, Security, and Human Rights
through Sanctions Reform Act. The legislation would have
established a framework for the consideration of unilateral
economic sanctions by the legislative and executive branches.
On October 23, 1997, the Subcommittee on Trade held a hearing
on the use and effectiveness of unilateral trade sanctions, and
the Subcommittee received testimony from the Administration,
Members of Congress, and private sector witnesses.
In August, 1998, the International Trade Commission
submitted a reported to the Committee, requested by Chairman
Archer, providing an overview and analysis of current U.S.
unilateral economic sanctions.
No further action was taken on the legislation.
3. operations of the u.s. customs service, the international trade
commission, and the office of the u.s. trade representative
a. Authorization of appropriations
On March 11, 1997, the Committee on Ways and Means held a
hearing on budget authorizations for fiscal years 1998 and 1999
for the Customs Service, the Office of the United States Trade
Representative, and the International Trade Commission.
Representatives of these agencies, the U.S. General Accounting
Office, and invited private sector witnesses testified at the
hearing.
On April 28, 1997, Subcommittee Chairman Crane introduced
H.R. 1463, authorizing appropriations in the fiscal years 1998
and 1999 for the Customs Service for non-commercial and
commercial operations, and air and marine interdiction
programs; the Office of the United States Trade Representative;
and the International Trade Commission. H.R. 1463 was referred
to the Committee on Ways on Means.
The Committee considered H.R. 1463 on April 30, 1997, and
ordered the legislation to be favorably reported, as amended.
On May 1, 1997, the Committee reported the bill to the House,
as amended (H. Rept. 105-85). The House passed the bill on May
6, 1997.
H.R. 1463 was received in the Senate and referred to the
Committee on Finance. No further action was taken on the
legislation. However, similar provisions were included in H.R.
3809, the ``Drug Free Border Act''. (see below)
b. Customs user fees
On November 12, 1997, Representative Shaw introduced H.R.
3034, a bill to amend section 13031 of the Consolidated Omnibus
Budget Reconciliation Act of 1985, relating to customs user
fees. The legislation would have allowed the Customs Service to
use available customs user fees to provide salaries for up to
50 full-time equivalent inspectional positions through FY 1998
for inspectional services in Florida of passengers aboard
commercial vessels, regardless of whether such passengers are
required to pay fees. H.R. 3034 was referred to the Committee
on Ways and Means.
H.R. 3034 was passed by the House on November 13, 1997. The
bill was also received by the Senate and was passed without
amendment by unanimous consent on November 13, 1997. The
President signed the bill into law on December 16, 1997 (P.L.
105-150).
On April 1, 1998, Subcommittee Chairman Crane introduced
H.R. 3644 authorizing the Customs Service to use Customs user
fees for pre-clearance activities. Specifically, the
legislation would have provided for the use of Customs user
fees, to the extent funds remain available after making certain
reimbursements, for up to 50 full-time equivalent inspectional
positions to provide pre-clearance services at 11 locations in
other countries where such services are provided.
In addition, the legislation would have directed the
Commissioner of Customs to establish an advisory committee,
consisting of representatives from the airline, cruise ship and
other transportation industries, to advise the Commissioner on
issues relating to theperformance of U.S. Customs Service
inspectional services.
H.R. 3644 was referred to the Committee on Ways and Means.
On May 12, 1998, the Subcommittee on Trade considered the bill
and ordered it reported to the full Committee, as amended. The
provisions of H.R. 3644 were substantially included in H.R.
4608, H.R. 4819, and H.R. 4856. (see below)
On September 11, 1998, the Subcommittee favorably reported
to the full Committee a draft bill consisting of, among other
things, authorization to use of the Customs user fee account to
pay for preclearance activities in certain areas; a collection
of a $1 fee from cruise ship passengers to be used to pay
salaries of Customs inspectors for such passengers; and the
establishment of a Customs Advisory Committee consisting of
representatives of the airline, cruise ship and other
transportation industries to consider issues relating to the
performance of Customs Service inspectional services.
On September 23, 1998, Subcommittee Chairman Crane
introduced the draft bill, and it was designated H.R. 4608. The
bill was referred to the Committee on Ways and Means. No
further action was taken on H.R. 4608, but its provisions were
substantially included in H.R. 4856. (see below)
On October 13, 1998, Representative Shaw introduced H.R.
4819, the Passenger Services Enhancement Act and was referred
to the Committee on Ways and Means. The legislation would have
provided authority to use Customs user fees to pay salaries of
up to 50 full-time equivalent Customs inspectional positions to
provide pre-clearance services. In addition, the legislation
would have given the Customs Service the authority to collect
fees from passengers arriving aboard a commercial vessel from
Canada, Mexico, and the Carribean in the amount of $1.75 and
would have permitted the use of Customs user fees to fund
inspectional services for these passengers. H.R. 4819 would
also have provided authorization for the Customs Service to use
$50 million of the surplus from the Merchandise Processing Fee
for the Customs Automated Commercial Systems, and to establish
an Advisory Committee consisting of representatives of the
airline, cruise ship and other transportation industries to
review the performance of the Customs Service inspectional
services.
The provisions of the bill were substantially included in
H.R. 4856, the Miscellaneous Trade and Technical Corrections
Act of 1998.
H.R. 4856 was introduced by Chairman Archer on October 20,
1998, and was passed by the House later that day by a voice
vote. The Senate took no action on this legislation. (see
below)
c. Drug Free Borders Act
On May 7, 1998, Subcommittee Chairman Crane introduced H.R.
3809, the Drug Free Borders Act of 1998. Title I of the
legislation would have authorized appropriations for the
Customs Service in fiscal years 1999 and 2000 and would have
increased Customs authorization by 31 percent for drug
enforcement over the President's request for those fiscal
years. Title II of the legislation would have enabled the
Customs Service to rotate Customs officers to different
assignments to help fight the war on drugs in emergency cases
and to take action if a collective bargaining agreement has an
adverse impact on drug interdiction. Title II would have also
revised Customs overtime and premium pay to assure that such
pay is awarded only for hours worked, as well as relaxed the
manner of calculation of the $30,000 cap for Customs officers
premium and overtime pay.
H.R. 3809 was referred to the Committee on Ways and Means.
On May 12, 1998, the legislation was marked up by the Trade
Subcommittee and favorably reported to the full Committee. The
Committee on Ways and Means then ordered the bill favorably
reported, as amended, on May 14, 1998 (H. Rept. 105-541). The
bill was called up by the House under suspension of the rules
on May 19, 1998, and passed by a vote of 320 to 86.
H.R. 3809 was received in the Senate and referred to the
Committee on Finance. On September 10, 1998, the Committee on
Finance favorably reported the bill with an amendment in the
nature of a substitute (S. Rept. 105-359). The Committee's
amendment would have applied the bill to fiscal years 2000 and
2001, rather than 1999 and 2000 as passed by House, and did not
contain the provisions of title II passed by the House. The
bill passed the Senate, as amended, by unanimous consent on
October 8, 1998.
No further action was taken on this legislation.
d. Western Hemisphere Drug Elimination Act
On July 22, 1998, Representative McCollum introduced H.R.
4300, the Western Hemisphere Drug Elimination Act. The bill was
referred to the Committee on International Relations, and in
addition to the Committees on Ways and Means, the Judiciary,
National Security, and Transportation and Infrastructure. The
bill included authorizations for appropriations for the U.S.
Customs Service for drug interdiction purposes.
In a letter to the Speaker of the House dated September 14,
1998, Chairman Archer expressed concerns that the Customs
Service have adequate resources to fulfill its drug
interdiction and trade facilitation responsibilities, as
reflected in H.R. 3809. Chairman Archer noted that it was his
understanding that the Speaker was not seeking to diminish the
funding levels in H.R. 3809 but was seeking supplemental
funding for the Customs druginterdiction efforts contained in
H.R. 4300. On the basis of this understanding, Chairman Archer agreed
to forgo a Committee mark up of H.R. 4300, expressing that doing so did
not prejudice the Committee's jurisdictional prerogatives. Finally,
Chairman Archer reiterated his understanding that the Speaker would
support the funding priorities and levels contained in H.R. 3809.
In a response to Chairman Archer dated September 15, 1998,
the Speaker stated that it was his intention to seek additional
and supplemental appropriations to carry out the drug
interdiction efforts contained in H.R. 4300 and that H.R. 4300
should not be seen as a shift from the priorities outlined in
H.R. 3809. The Speaker also acknowledged that Chairman Archer's
action would not prejudice the jurisdictional prerogatives of
the Committee on Ways and Means on H.R. 4300.
H.R. 4300 passed the House on September 16, 1998, as
amended. The bill was received in the Senate and was referred
to the Committee on Foreign Relations. The legislation was
substantially incorporated in the conference report to H.R.
4328, the Omnibus Appropriation Bill for Fiscal Year 1999 (H.
Rept. 105-825, p. 719), which was passed by the House on
October 20, 1998, and by the Senate on the next day. H.R. 4328
was signed into law on October 21, 1998 (P.L. 105-277).
4. GENERALIZED SYSTEM OF PREFERENCES
For a discussion of GSP issues included in the Taxpayer
Relief Act of 1997, see I.A.2., above.
On September 23, 1998, Trade Subcommittee Chairman Crane
introduced H.R. 4608, legislation which included a
reauthorization of the GSP program through June 30, 2000. The
provisions of the bill had been reported by the Trade
Subcommittee to the full Committee, in draft form, on September
11, 1998. No further action taken on this bill.
However, a renewal of the GSP program through June 30,
1999, was included in the conference report to H.R. 4328, the
Omnibus Appropriations Bill for Fiscal Year 1999 (H. Rept. 105-
825, p. 932). The conference report passed the House on October
20, 1998, and the Senate on October 21, 1998. H.R. 4328 was
signed into law on October 21, 1998 (P.L. 105-277).
5. TRADE ADJUSTMENT ASSISTANCE
H.R. 2621, the Reciprocal Trade Agreement Act (see above),
as reported, contained a renewal of the general Trade
Adjustment Assistance (TAA) programs for workers and firms, as
well as the NAFTA-related TAA program (all of which were
scheduled to expire on September 30, 1998) through fiscal year
2000. In addition, the bill contained a provision requiring the
General Accounting Office to conduct a study of the general TAA
and the NAFTA-related TAA program and report to Congress no
later than October 1, 1999.
The manager's amendment to H.R. 2621 considered and adopted
by the House on September 25, 1998 provided for an extension of
the general TAA and NAFTA-related TAA programs through December
31, 1999. H.R. 2621 failed passage on September 25, 1998.
Renewal of the general TAA programs for workers and firms,
as well as the NAFTA-related TAA program, through June 30,
1999, was later included in the conference report to H.R. 4328,
the Omnibus Appropriations Bill for Fiscal Year 1999 (H. Rept.
105-825). The conference report was passed by the House on
October 20, 1998, and by the Senate on the next day. H.R. 4328
was signed into law on October 21, 1998 (P.L. 105-277).
6. RESOLUTIONS CONCERNING TRADE IN STEEL
On September 18, 1998, Representative Regula introduced H.
Con. Res. 328, a concurrent resolution calling on the President
to take all necessary measures to respond to the surge of steel
imports resulting from the financial crisis. The resolution was
referred to the Committee on Ways and Means.
On October 12, 1998, Chairman Archer introduced H. Con.
Res. 350, a concurrent resolution calling on the President to
take all necessary measures under existing law to respond to
the significant increase of steel imports resulting from the
financial crisis. The resolution would have called upon the
President to pursue vigorous enforcement of U.S. trade laws;
pursue consultations with U.S. trading partners to eliminate
import barriers that affect steel mill products and to increase
access to their markets; closely monitor U.S. imports of steel
and make the data gathered available to the public as soon as
possible; and report to Congress by January 5, 1999, on the
impact that the significant increase in steel imports is having
on employment, prices and investment in the U.S. steel
industry.
H. Con. Res. 350 was considered by the House on October 12,
1998, failed passage.
On October 14, 1998, Representative Traficant introduced H.
Res. 598. This resolution expresses the sense of the House that
its integrity has been impugned by the failure of the
Administration to expeditiously enforce title VII of the Tariff
Act of 1930 in response to the surge of steel imports resulting
from the financial crisis. The resolution calls on the
President to immediately review, for a ten-day period, the
entry of all steel products from Australia, China, South
Africa, Ukraine, Indonesia, India, Japan, Russia, South Korea,
and Brazil. If, at the conclusion of this period, the President
finds that these governmentsare not abiding by the spirit and
letter of international trade agreements concerning steel, the
resolution calls upon him to impose immediately a one-year ban on
imports of all steel products from these countries. The resolution also
establishes a task force within the executive branch to closely monitor
steel imports and to report to Congress by January 5, 1999, on any
other actions that the President has taken, or intends to take. The
resolution passed the House on October 15, 1998.
The conference report to H.R. 4328, the Omnibus
Appropriations Bill for fiscal year 1999 (H. Rept. 105-825, p.
612), which was signed into law on October 21, 1999 (P.L. 105-
277), calls on the President to pursue enhanced enforcement of
U.S. trade laws with respect to the increase in steel imports
into the United States, using all remedies available under U.S.
laws, including imposition of offsetting duties, quantitative
restrictions, and other appropriate remedial measures; pursue
all methods at the President's disposal to achieve a more
equitable sharing of the burden of accepting imports of
finished steel products from Asia and the former Soviet Union;
establish a task force within the executive branch to closely
monitor imports of steel; and report to Congress by January 5,
1999, with a comprehensive plan for responding to the increase
in steel imports.
7. trade provisions in the omnibus appropriations bill for fiscal year
1999
The conference report on the Omnibus Appropriations Bill
for Fiscal Year 1999, H.R. 4328, included several trade
provisions within the jurisdiction of the Committee on Ways and
Means. Sec. 111 (H. Rept. 105-825, p. 612) calls upon the
President to pursue enhanced enforcement of U.S. trade laws
with respect to the importation of steel imports (see above);
Sec. 127 (H. Rept. 105-825, p. 567) establishes an Emergency
Trade Deficit Review Commission for purposes of reviewing the
U.S. trade deficit; Sec. 622 (H. Rept. 105-825, p. 120)
requires the U.S. Trade Representative to report to Congress on
whether the Korean Government has provided subsidies to its
domestic steel industry; Sec. 650 (H. Rept. 105-825, p. 546)
requires the Customs Service to report to Congress on the
efficiency and effectiveness of requiring that all spring
wheat, durum and barley be imported into the United States
through a single port of entry; Sec. 1102 (H. Rept. 105-825, p.
748) establishes an Advisory Commission on Electronic Commerce;
Sec. 1203 (H. Rept. 105-825, p. 753) expresses the Sense of
Congress that the Internet should be free of foreign tariffs,
trade barriers, and other restrictions; Sec. 2808 (H. Rept.
105-825, p. 2808) states that the Congress favors public
support by officials of the Department of State for the
accession of Taiwan to the World Trade Organization; Sec. 1011
extends the GSP program through June 30, 1999; Sec. 1012 renews
the TAA program for Workers and Firms through June 30, 1999 (H.
Rept. 105-825, p. 932) (see above); and title VIII, the Western
Hemisphere Drug Elimination Act, provides authorizations and
appropriations for additional drug interdiction activities by
the U.S. Customs Service (H. Rept. 105-825, p. 719). (see
above)
The conference report on H.R. 4328 (H. Rept. 105-825)
passed the House on October 20, 1998 and the Senate on October
21, 1998. H.R. 4328 was signed into law on October 21, 1998
(P.L. 105-277).
8. miscellaneous trade issues
a. Legislation making technical corrections and miscellaneous
amendments to U.S. trade laws
On June 30, 1997, Subcommittee Chairman Crane requested
written comments from parties interested in miscellaneous trade
proposals, technical corrections to the trade laws, and
temporary duty suspensions on certain imports (Trade Advisory
TR-10). These technical corrections related to the on-going
process of identifying changes to improve the efficiency of the
trade laws.
On October 7, 1997, Chairman Crane introduced H.R. 2622,
the Miscellaneous Trade and Technical Corrections Act of 1997.
This legislation included provisions which were non-
controversial based on public comments received, Administration
comments, and revenue analysis by the Congressional Budget
Office. H.R. 2622 was referred to the Committee on Ways and
Means.
H.R. 2622 contained two parts. The first part contained
miscellaneous amendments intended to streamline Customs laws.
The second part contained a group of provisions to provide for
temporary duty suspensions, and related provisions, for certain
imports.
The provisions of the first part of H.R. 2622 included
legislation relating to: (1) review of protests against Customs
Service decisions; (2) drawback and refund of packaging
material; (3) including commercial importation data from
foreign-trade zones under the National Customs Automation
Program; (4) treatment of international travel merchandise held
at custom-approved storage rooms; (5) entries of North American
Free Trade Agreement (NAFTA)-origin goods, including any
protest against a decision of the Customs service relating to
NAFTA claims; and (6) overtime and premium pay for Customs
officers.
The duty suspension provisions of the second part of H.R.
2622 related mostly to products for which there is no U.S.
domestic manufacturer. The majority of these duty suspensions
were chemicals, including those used to develop drugs to fight
AIDS and cancer. Other duty suspension articles included
skating boots for use in the manufacture of in-line roller
skates and high tenacity and specified single yarn of viscose
rayon. Thelegislation would have also provided for tariff
treatment for certain components of scientific instruments and
apparatus, as well as the application of the domestic equivalency test
to such components.
In addition, H.R. 2622 would have directed the Secretary of
the Treasury to convene a working group of interested parties,
publish regulations by March 31, 1998, and if necessary, submit
legislation to Congress to modify and simplify the processing
of finished petroleum derivatives claims.
The Committee considered H.R. 2622 on October 8, 1997 and
favorably reported the bill to the House (H. Rept. 105-367). No
further action was taken on H.R. 2622, but its provisions were
substantially incorporated in H.R. 4342 and H.R. 4856. (see
below)
On December 22, 1997, Subcommittee Chairman Crane requested
written public comments from parties interested on additional
miscellaneous and technical proposals to amend U.S. trade laws
(Trade Advisory TR-19). In response to the comments received,
Subcommittee Chairman Crane introduced H.R. 4342, the
Miscellaneous Trade and Technical Corrections Act of 1998, on
July 29, 1998. H.R. 4342 was referred to the Committee on Ways
and Means.
H.R. 4342 contained two parts. The first part contained
miscellaneous corrections to U.S. trade laws. The second part
contained provisions for temporary duty suspensions and other
trade provisions. The miscellaneous corrections portion of the
bill would have made clerical amendments to the trade laws to
bring them up to date with current institutions and statutes.
The second part of H.R. 4342 was in two sections. The first
section would have provided temporary duty suspensions for
specified chemicals and dyes, substantially including those
contained in H.R. 2622, as well as duty suspensions for
additional articles. The second section of H.R. 4342
substantially included the other provisions contained in H.R.
2622. In addition, this section contained provisions to (1)
amend the Harmonized Tariff Schedule of the United States to
extend to certain fine jewelry the trade benefits of insular
possessions of the United States; (2) permit the deferral
(until sale) of duty payment on any large yacht (exceeding 70
feet in length and used primarily for pleasure) that is
imported for sale if the importer meets certain conditions; and
(3) provide an exception to the five-year reviews of
antidumping and countervailing orders in very limited
circumstances.
On July 29, 1998, the Committee on Ways and Means
considered H.R. 4342 and ordered it favorably reported to the
House by voice vote (H. Rept. 105-671). On August 4, 1998, the
bill was passed by the House.
On August 31, 1998, the Senate received H.R. 4342 and
referred it to the Committee on Finance. On September 10, 1998,
the Committee on Finance favorably reported the bill to the
Senate with an amendment in the nature of a substitute (S.
Rept. 105-356). No further action was taken on H.R. 4342, but
its provisions were later substantially included in H.R. 4856.
(see below)
On September 11, 1998, the Subcommittee considered and
favorably reported to the full Committee a draft bill
consisting of, among other things, a number of miscellaneous
changes to the customs and tariff provisions of U.S. law. On
September 23, 1998, Subcommittee Chairman Crane introduced the
draft bill, and it was designated H.R. 4608. The bill was
referred to the Committee on Ways and Means.
H.R. 4608 would have, among other things, allowed for the
following: drawback of methyl tertiary-butyl ether (MBTE), if
certain requirements are met; drawback for substituted
petroleum derivatives; reliquidation of nuclear fuel assemblies
and water resistant wool trousers and the issuance of a refund
if applicable; reliquidation of certain entries of mueslix
cereal using the Column 1 duty rate applicable to Canada for
the period between 1992 through 1995 and issuance of refunds if
applicable; expansion of the Foreign Trade Zone No. 163 area to
include areas in the vicinity of Chico Municipal Airport; use
of Customs user fee account to pay for preclearance activities
in certain areas; a collection of a $1 fee from cruise ship
passengers to be used to pay salaries of Customs inspectors for
such passengers; establishment of a Customs Advisory Committee
consisting of representatives of the airline, cruise ship and
other transportation industries to consider issues relating to
the performance of Customs Service inspectional services; and
exemption of certain woven fabrics containing silk from country
of origin marking under the applicable statute.
The Trade Subcommittee reported H.R. 4608 to the full
Committee on September 11, 1998. No further action was taken on
H.R. 4608, but its provisions were substantially included in
H.R. 4856.
On October 20, 1998, Chairman Archer introduced H.R. 4856,
the Miscellaneous Trade and Technical Corrections Act of 1998,
which was referred to the Committee on Ways and Means. Later
that day, the bill was passed by the House.
Among other things, H.R. 4856 contained substantially the
provisions contained in H.R. 4342, as amended by the Senate
Finance Committee, and H.R. 4608. The legislation was received
in the Senate on October 21, 1998. No further action was taken
on this legislation.
b. Elimination of agricultural trade barriers
On February 11, 1998, H. Con. Res. 213, a concurrent
resolution expressing the Sense of Congress that the European
Union is unfairly restricting the importation of U.S.
agriculture products, was introduced by Representative Ewing.
On February 12, 1998, the Subcommittee on Trade held a hearing
on U.S. efforts to reduce barriers to trade in agriculture, and
on July 28, 1998, the Subcommittee on Trade held a hearing on
trade relations with Europe and the New Transatlantic Economic
Partnership. An identical resolution to H. Con. Res. 213, S.
Con. Res. 73, passed the Senate on May 21, 1998, by unanimous
consent. S. Con. Res. 73 was referred to the Committee on Ways
and Means on May 22, 1998. On August 3, 1998, the Committee
reported H. Con. Res. 213, as amended, to the House (H. Rept.
105-672).
As reported by the Committee, H. Con. Res. 213 emphasized
the importance of achieving the reduction of barriers to trade
in agriculture by all U.S. trading partners and underscored
that the elimination of these barriers should be a top priority
of multilateral and bilateral trade negotiations. The
resolution called on the President to: 1) develop a trade
agenda that actively addresses agricultural trade barriers in
multilateral and bilateral trade negotiations; 2) in conducting
such negotiations, seek competitive opportunities for U.S.
exports in foreign markets substantially equivalent to the
competitive opportunities afforded foreign exports in U.S.
markets, in consultation with Congress; and 3) aggressively
pursue full compliance with dispute settlement decisions of the
World Trade Organization (WTO).
On August 4, 1998, the House passed H. Con. Res. 213, as
amended. There was no further action on H. Con. Res. 213.
c. Freedom from Religious Persecution Act
H.R. 2431, the Freedom from Religious Persecution Act of
1998, a bill to reduce and eliminate religious persecution
taking place throughout the world, was introduced by
Representative Wolf on September 8, 1997. On April 1, 1998, the
Committee on International Relations reported H.R. 2431 to the
House (H. Rept. 105-480, Part I). On May 8, 1998, the Committee
on Ways and Means reported H.R. 2431, as amended, to the House
(H. Rept. 105-480, Part II). The effect of the amendments
approved by the Committee was to strike all provisions that
were within its jurisdiction, including a prohibition on
imports from Sudan. On May 14, 1998, the House passed H.R.
2431, as amended. On October 9, 1998, the Senate passed H.R.
2431, as amended. On October 10, 1998, the House agreed to the
Senate amendments, which were not within the jurisdiction of
the Committee on Ways and Means. On October 27, 1998, H.R. 2431
was signed into law (P.L. 105-292).
d. ``Normal trade relations'' terminology
H.R. 2316, a bill to substitute the term ``normal trade
relations'' for the term ``most-favored-nation'' in all trade
laws and regulations in order to reflect more accurately the
principles of U.S. trade policy, was introduced by Subcommittee
Chairman Crane on July 31, 1997. The Subcommittee on Trade
reported H.R. 2316 to the full Committee on June 23, 1998. No
further action was taken on H.R. 2316.
However, the conference report on H.R. 2676, the Internal
Revenue Service Restructuring and Reform Act of 1997, which was
approved by the House on June 25, 1998, included the text of
H.R. 2316. On July 22, 1998, H.R. 2676 was signed into law
(P.L. 105-206).
e. Rhinoceros and Tiger Product Labeling Act
On November 4, 1997, Representative Saxton introduced H.R.
2807, the Rhinoceros and Tiger Product Labeling Act. The bill
was referred to the Committee on Resources.
On April 28, 1998, the Committee on Resources reported H.R.
2807 to the House of Representatives (H. Rept. 105-495).
On April 23, 1998, Chairman Archer wrote to Resources
Chairman Young regarding the import prohibition in H.R. 2807 on
substances derived, or purported to be derived, from any
species of rhinoceros or tiger, as well as the forfeiture
provisions contained in the bill affecting the U.S. Customs
Service. In his letter, Chairman Archer noted that a mark up by
the Committee on Ways and Means would not be necessary because
H.R. 2807, as ordered reported by the Resources Committee,
would apply the import ban in compliance with U.S. obligations
under an existing multilateral agreement. With respect to the
Customs forfeiture provisions, Chairman Archer stated that it
was his understanding that Chairman Young would offer an
amendment during House consideration of the bill to substitute
language that would apply existing statutory Customs forfeiture
provisions.
On April 28, 1998, H.R. 2807 was passed by the House with
an amendment including the Customs forfeiture language
recommended by Chairman Archer.
On October 8, 1998, the Senate passed a similar bill, S.
361, which also contained an import ban within the jurisdiction
of the Committee on Ways and Means. Because S. 361 contained a
revenue measure in contravention to the constitutional
requirement that revenue measures originate in the House of
Representatives, Subcommittee Chairman Crane introduced a
resolution, H. Res. 601, to return S. 361 to the Senate. H.
Res. 601 wasconsidered and passed by the House on October 15,
1998.
On October 13, 1998, the Senate amended and passed H.R.
2807. Although the Senate language on Customs forfeiture was
different from the House-passed bill, the intent and effect of
the Senate version was the same as that recommended by Chairman
Archer in the House version. On October 14, 1998, the House
agreed to the Senate amendment with an amendment not affecting
Ways and Means Committee provisions. On October 15, 1998, the
Senate agreed to the House amendments. H.R. 2807 was signed
into law on October 30, 1998 (P.L. 105-312).
f. International Dolphin Conservation Program Act
On January 9, 1997, Representative Gilchrest introduced
H.R. 408, the International Dolphin Conservation Program Act.
The bill was referred to the Committee on Resources, which
reported the bill to the House on April 24, 1997 (H. Rept. 105-
74, Part I). The bill was then referred sequentially to the
Committee on Ways and Means for a period ending on May 5, 1997,
for consideration of the provisions of the bill within the
Committee's jurisdiction. On May 1, 1997, the Committee
reported the bill to the House (H. Rept. 105-74, Part 2).
H.R. 408, as amended by the Committee on Resources and
approved by the Committee on Ways and Means, maintains the
current import ban for yellowfin tuna but changes the
circumstances under which the ban would be imposed.
Specifically, the bill permits importation if the harvesting
nation complies with international standards, as follows: (1)
the tuna was harvested by vessels of a nation that participates
in the International Dolphin Conservation Program, the
harvesting nation is either a member or has initiated steps to
become a member of the Inter-American Tropical Tuna Commission,
and the nation has implemented its obligations under the
Program and the Commission; and (2) total dolphin mortality
permitted under the Program is limited.
On May 21, 1997, the House passed the bill, as amended. On
July 30, 1997, the Senate struck all after the enacting clause
and substituted the language of S. 39, as amended. The bill
then passed the Senate. On July 31, 1997, the House agreed to
the Senate amendment, which made no change to provisions within
the jurisdiction of the Committee on Ways and Means. On August
15, 1997, H.R. 408 was signed into law (P.L. 105-42).
g. Customs rules of origin for certain textile products
On September 14, 1998, the Subcommittee on Trade issued a
request for written public comment (Trade Advisory TR-30) on
H.R. 4526, a bill introduced by Representative Cardin to
restore a pre-existing rule of origin for certain dyed and
printed fabrics and certain silk accessory products. As part of
a settlement to a complaint brought by the European Union (EU)
in the World Trade Organization against the so-called ``Breaux-
Cardin'' rules of origin, the United States and the EU agreed
to a proces-verbal prepared on July 15, 1997. H.R. 4526, which
was introduced on September 9, 1998, at the Administration's
request, was intended by the Administration to implement this
agreement. In response to the request, the Subcommittee
received several comments from the private sector in opposition
to the proposed change.
h. EU compliance with WTO dispute settlement decisions
On October 7, 1998, Speaker Gingrich and Majority Leader
Lott, in consultation with Chairman Archer, wrote to the
President expressing strong concern that the WTO has determined
in two separate instances that the EU is violating world trade
laws. Speaker Gingrich and Majority Leader Lott stated that if
the EU is permitted to ignore or delay these two WTO rulings,
it will set a dangerous precedent that undermines the promise
of an open global trading system governed by a rule of law.
Specifically, the WTO determined that the EU's regime governing
the importation of bananas is not in conformity with its WTO
obligations. In addition, the WTO determined that the EU's ban
on the use of hormones in livestock production is WTO-illegal.
The letter indicated that if the Administration did not take
action to protect trade agreements in these instances, that
Congress would have no choice but to take action on its own.
On October 9, 1998, Subcommittee Chairman Crane introduced
H.R. 4761, a bill to require the U.S. Trade Representative to
take certain actions in response to the failure of the EU to
comply with the rulings of the WTO. On October 10, 1998, the
House approved a rule for consideration of the bill (H. Res.
588). Also on October 10, Erskine Bowles, White House Chief of
Staff, wrote to the Leadership in Congress. He stated that
unless the EU agreed to implement a WTO-consistent banana
regime by January 2, 1999, the Administration would announce
trade retaliation which would take effect on February 1, 1999,
or on March 3, 1999, at the latest. Upon receipt of this
letter, House consideration of H.R. 4761 was postponed, pending
further developments in the WTO with respect to these two
cases.
i. Intelligence authorization bills for fiscal years 1998 and 1999
On June 4, 1997, Chairman Goss of the House Permanent
Select Committee on Intelligence introduced H.R. 1775, the
Intelligence Authorization Act for Fiscal Year 1998. As
introduced, the bill contained a provision (section 305) within
the jurisdiction of the Committee on Ways and Means extending
for one year, through January 6, 1998, existinglaw under the
National Security Act of 1947. This provision dealt with the
President's authority to delay imposition of sanctions upon his
determination that proceeding with sanctions could compromise an
ongoing criminal investigation or an intelligence source or method.
H.R. 1775 was referred to the House Permanent Select
Committee on Intelligence and was reported to the House on June
18, 1997 with an amendment (H. Rept. 105-135, Pt. 1).
On June 9, 1997, Senator Shelby introduced a similar bill,
S. 858. Section 305 of the bill, as introduced, contained a
provision in the jurisdiction of the Committee on Ways and
Means identical to that contained in the same section of H.R.
1775. S. 858 was reported by the Senate Select Committee on
Intelligence on June 9, 1997 (S. Rept. 105-24) and by the
Senate Committee on Armed Services on June 18, 1997 (no written
report filed). S. 858 was passed by the Senate on June 19,
1997, by a vote of 98 to 1.
On July 7, 1997, Chairman Archer wrote to Chairman Solomon
of the Committee on Rules requesting that the rule providing
for the consideration of H.R. 1775 strike section 305 from the
bill. On July 8, 1997, House Intelligence Chairman Goss wrote
to Chairman Archer regarding the jurisdictional objections
raised by the Committee on Ways and Means to the inclusion of
the provision in section 305 of H.R. 1775. In his letter,
Chairman Goss noted the provision extended for one year an
already existing application of sanctions law to intelligence
activities and that it should in no way undermine the
jurisdiction of the Committee on Ways and Means with respect to
tax or revenue measures.
On July 9, 1997, the House passed H.R. 1775 including the
provision of interest to the Committee on Ways and Means in
section 305. On July 17, 1997, the House passed S. 858, as
amended, in lieu of H.R. 1775. This bill also contained the
language of section 305. The conference report on S. 858
included the sanctions provision in section 304 (H. Rept. 105-
350). On November 6, 1997, the conference report on S. 858
passed the Senate and, on November 7, 1997, the House agreed to
the conference report. S. 858 was signed into law on November
20, 1997 (P.L. 105-107).
On April 21, 1998, Intelligence Chairman Goss introduced
H.R. 3694, the Intelligence Authorization Act for fiscal year
1999. As introduced, the bill contained a provision (section
303) extending for another year, until January 6, 2000, the
provision in the National Security Act of 1947 pertaining to
the President's authority to delay imposition of sanctions upon
his determination that proceeding with sanctions could
compromise an ongoing criminal investigation or an intelligence
source or method. H.R. 3694 was referred to the House Permanent
Select Committee on Intelligence.
On April 28, 1998, House Intelligence Chairman Goss wrote
to Chairman Archer regarding the jurisdictional interest of the
Committee on Ways and Means in the provision in section 303 of
the H.R. 3694, stating that the provision is an extension of
existing law and his intension to consult with the Committee on
Ways and Means on any modifications to the provision. On May 4,
1998, Chairman Archer replied to Chairman Goss, indicating that
because the provision is an extension of current law, a mark up
by the Committee on Ways and Means would not be necessary.
On May 5, 1998, the Intelligence Committee reported H.R.
3694 to the House with an amendment (H. Rept. 105-508). On May
7, 1998, the House passed H.R. 3694, as amended.
On May 7, 1998, Senator Shelby introduced S. 2052, a
similar bill to H.R. 3694, which also contained an extension of
the sanctions waiver provision in section 303 of the
legislation. S. 2052 was referred to the Senate Select
Committee on Intelligence. Later that day, the Senate
Intelligence Committee reported the bill favorably to the
Senate (S. Rept. 105-185).
On June 26, 1998, the Senate incorporated the provisions of
S. 2052 into H.R. 3694 and passed the House bill by unanimous
consent. The conference report on H.R. 3694 included the
sanctions provision in section 303 (H. Rept. 105-780). On
October 7, 1998, the House agreed to the conference report. The
Senate agreed to the conference report on H.R. 3594 on October
8, 1998. The bill was signed into law on October 20, 1998 (P.L.
105-272).
j. Trade in auto parts
H.R. 3616, the National Defense Authorization Act for
Fiscal Year 1999, was introduced on April 1, 1998. As it passed
the Senate, H.R. 3616 included provisions establishing an
initiative on automotive parts sales to Japan and a special
advisory committee on automotive parts sales in Japanese and
other Asian markets. On July 23, 1998, Chairman Archer wrote to
Chairman Spence of the Committee on National Security to
request that these provisions be dropped from the conference
agreement because they are in the jurisdiction of the Committee
on Ways and Means, which had not yet considered them. On
September 24, 1998, the House agreed to a conference report on
H.R. 3616 that included a provision entitled ``The Fair Trade
in Automotive Parts Act of 1998'' (H. Rept. 105-736). The
Senate agreed to the conference report on October 1, 1998. On
October 17, 1998, the President signed the bill into law (P.L.
105-261).
k. Trade in products made with forced labor
On July 17, 1997, H.R. 2195, a bill to increase the
monitoring of products of the People's Republic of China made
with forced labor, was introduced by Representative Smith of
New Jersey. The bill was referred to the Committee on Ways and
Means. On October 31, 1997, the Committee reported H.R. 2195,
as amended, to the House (H. Rept. 105-366, Pt. 1). The
amendment made several changes to the findings and modified
language expressing the sense of Congress that the President
should commence negotiations with the People's Republic of
China to replace the current memorandum of understanding on
forced labor. The House passed H.R. 2195, as amended, on
November 5, 1997. There was no further action on this bill.
On September 24, 1998, the House agreed to a conference
report on H.R. 3616, the National Defense Authorization Act (H.
Rept. 105-736), which contained the text of H.R. 2195. The
Senate agreed to the conference report on October 1, 1998. On
October 17, 1998, the President signed the bill into law (P.L.
105-261).
D. Legislative Review of Health Issues
1. balanced budget act of 1997
For a discussion of health provisions in the Balanced
Budget Act of 1997, see I.A.1. above.
2. taxpayer relief act of 1997
For a discussion of health provisions in the Taxpayer
Relief Act of 1997, see I.A.2. above.
3. health care quality reform
The Committee focused considerable attention on the issue
of health care quality. The Committee held hearings on health
care quality issues on February 26, March 3, 24, and April 23,
1998. A bill that was developed by the Republican Health Care
Quality Task Force, H.R. 4250, the ``Patient Protection Act of
1998,'' passed the House on July 24, 1998. The Senate did not
consider the bill.
In general, H.R. 4250 would establish new protections for
patients. Specifically, the bill would provide for improved
patient access to unrestricted medical advice, emergency
medical care, obstetric and gynecological care, and pediatric
care. In addition, the bill would provide for improved patient
access to information regarding plan coverage, managed care
procedures, health care providers, and quality of medical care.
Procedures for initial coverage determinations, internal
appeals, reconsideration of initial review decisions, and
options for alternative dispute resolution are also included.
The bill also would provide federal standards to assure the
confidentiality of protected health information, expands the
availability of medical savings account, and limits medical
liability.
In addition, H.R. 4328, the Omnibus Consolidated and
Emergency Supplemental Appropriations for Fiscal Year 1999
includes a provision which in general requires group health
plans and health insurance issuers in the individual market to
cover breast reconstructive surgery following mastectomies. The
bill also includes a provision which eliminates the use of
funds for the promulgations or adoption of any final standard
for purposes of a unique health identifier for individuals (as
defined by the Health Insurance Portability and Accountability
Act of 1996) until legislation is enacted specifically
approving the standard.
4. home health care
The Subcommittee held a hearing on the issue of Medicare
home health care services on August 6, 1998. On September 15,
1998, Subcommittee Chairman Bill Thomas introduced H.R. 4567,
the ``Medicare Home Health Care Interim Payment System
Refinement Act of 1998'' to amend title XVIII of the Social
Security Act to refine the Medicare home health care interim
payment system. The Subcommittee favorably reported the bill,
as amended, to the full Committee on September 15, 1998. The
Full committee reported the bill to the House on October 5,
1998 (H. Rept. 105-773). The House passed the bill, as amended,
on October 10, 1998 by a 412-2 vote. The Senate did not
consider the bill. Similar provisions was included in the
Omnibus Consolidated and Emergency Supplemental Appropriation
For Fiscal Year 1999.
The home health provisions make refinements to Medicare's
interim payment system and delay the scheduled across-the-board
15 percent reduction in limits to coincide with the
implementation of the prospective payment system on October 1,
2000. The refinements include increases in the per visit limits
which apply to all agencies and increases in the per
beneficiary limits for the lowest cost agencies. Some of the
costs of these provisions are offset by decreases in the market
basket update. In addition, the Health Care Financing
Administration (HCFA) is required to report to Congress by
January 1, 1999, on a timeline for implementing a prospective
payment system and a list of related research. The General
Accounting Office is asked to audit the HCFA's expenditures
related to the development of a prospective payment system.
5. medicare payment advisory committee
On July 31, 1998, Rep. Jim Nussle introduced H.R. 4377 to
amend title XVIII of the Social Security Act to expand the
membership of the Medicare Payment Advisory Commission from 15
to 17 members. The Subcommittee favorably reported the bill to
the full Committee on September 15, 1998. The full Committee
reported the bill to the House on October 5, 1998 (H. Rept.
105-774, Pt. 1). A similar provision was included in H.R. 4567
which passed the House on October 10, 1998, and in H.R. 4328,
the Omnibus Consolidated and Emergency Supplemental
Appropriation For Fiscal Year 1999.
6. HIPAA TECHNICAL CORRECTION
On March 19, 1998, Health Subcommittee Chairman Bill Thomas
introduced H.R. 3511 to amend title XI of the Social Security
Act to allow the Inspector General of the Department of Health
and Human Services to develop criteria for making limited
exceptions to the current fraud and abuse laws. H.R. 3511 would
amend HIPAA in several ways: First, the Inspector General of
the Health and Human Services Department could create
exceptions--known as ``safe harbors''--to the fraud and abuse
rules so as to exclude specific payment practices from the
HIPAA provisions. Second, H.R. 3511 would allow medical
facilities to obtain advisory opinions from the Inspector
General. These opinions would provide legal and regulatory
guidance to medical facilities as to whether payment of
coinsurance or other premiums violates HIPAA's fraud and abuse
provisions. Finally, H.R. 3511 would also give the Secretary of
HHS interim final rulemaking authority which would speed up the
process whereby these safe harbors and advisory opinions become
effective. The Subcommittee favorably reported the bill to the
full Committee on September 15, 1998. The full Committee
ordered the bill reported to the House on September 18, 1998
(H. Rept. 105-772, Pt. 1). A similar provision was included in
the modified version of H.R. 4567 (see above). A similar
provision was included in the Omnibus Consolidated and
Emergency Supplemental Appropriation For Fiscal Year 1999.
7. VETERANS MEDICARE SUBVENTION
On May 12, 1998 Health Subcommittee Chairman Bill Thomas
introduced H.R. 3828, the Veterans Medicare Access Improvement
Act of 1998. H.R. 3828 would establish a subvention program for
low-income veterans and a demonstration project for other
veterans so that the Department of Veterans Affairs may offer
certain veterans comprehensive Medicare health care services.
Subvention is the term given to proposals which would permit
the U.S. Department of Veterans Affairs to receive
reimbursement from the Medicare trust funds for care provided
to Medicare-eligible beneficiaries at VA medical facilities.
Current law generally prohibits other government agencies from
receiving reimbursements for providing Medicare-covered
services to Medicare-eligible veterans. The Subcommittee
favorably reported the bill to the full Committee on May 12,
1998. The full Committee ordered the bill reported to the House
on May 14, 1998. The bill was reported on October 7, 1998, (H.
Rept. 105-793, Pt. 1). A similar provision was included in the
modified version of H.R. 4567 (see above).
E. Legislative Review of Social Security Issues
1. ``TICKET TO WORK AND SELF-SUFFICIENCY ACT OF 1998''
Since 1995, the Subcommittee on Social Security has held
five hearings, including testimony from 28 witnesses,
addressing needed Social Security program changes to encourage
individuals with disabilities to work. The Subcommittee held a
two-part hearing on July 23 and July 24, 1997, to specifically
address barriers preventing Social Security disability
recipients from returning to work. The hearing included
testimony from the Administration, the U.S. General Accounting
Office, beneficiaries, rehabilitation experts, and providers of
services.
On March 11, 1998, Subcommittee on Social Security Chairman
Bunning, on behalf of himself and Mrs. Kennelly, introduced
H.R. 3433, the ``Ticket to Work and Self-Sufficiency Act of
1998.'' The Subcommittee held a hearing on March 17, 1998, and
received testimony in support of H.R. 3433 from individuals
with disabilities, advocates for the disabled, and providers of
services. The Subcommittee on Social Security ordered favorably
reported to the full Committee H.R. 3433, as amended, on March
25, 1998.
The bill would establish a Ticket to Work and Self-
Sufficiency Program in the Social Security Administration to
provide Social Security and Supplemental Security Income (SSI)
disability beneficiaries with meaningful opportunities to
return to work. The Program would pay employment networks for
results, rather than for the cost of their services, and would
share in the savings to the Trust Funds and general revenues.
An expert Advisory Panel would be created to advise the
Commissioner and report to the Congress on Program
implementation. SSA would be required to establish a corps of
work incentive specialists and would be required to conduct a
demonstration project to study the effects of replacing the
current $500 substantial gainful activity level with a $1
reduction in Social Security disability insurance (SSDI)
payments for every $2 in earnings over a determined level. The
General Accounting Office (GAO) would be required to study the
effects of existing tax credits and other employer incentives
on employers hiring and retaining individuals participating in
the Program. In addition, GAO would be required to evaluate the
coordination of SSDI and SSI programs as they relate to
individuals who are eligible for both programs. The bill would
also provide an additional two-year extension of Medicare.
Other provisions include incentive payments to correctional
institutions for reporting incarceration of SSDI beneficiaries,
replacing the criteria for barring SSDI benefits toprisoners,
and a number of other technical amendments.
On May 18, 1998, the full Committee favorably reported,
H.R. 3433, as amended, to the House (H. Rept. 105-537).
On June 4, 1998, the House passed H.R. 3433. No action was
taken by the Senate.
2. MISCELLANEOUS SOCIAL SECURITY PROVISIONS IN OTHER LEGISLATION
a. ``National Dialogue on Social Security Act of 1998''
On April 1, 1998, the Committee on Ways and Means held a
hearing to determine the merits of establishing a bipartisan
panel of experts to design long-range Social Security reform
and how best to engage the American public in the process. The
Committee received the view of current and former Members of
Congress, Social Security experts, and various stakeholder
organizations.
On March 25, 1998, Chairman Archer, on behalf of himself
and Subcommittee on Social Security Chairman Bunning and Mr.
Kasich, introduced H.R. 3546, the ``National Dialogue on Social
Security Act of 1998,'' to provide for a national dialogue on
Social Security and to establish the Bipartisan Panel to Design
Long-Range Social Security Reform.
On April 23, 1998, the Committee reported to the House H.R.
3546, as amended (H. Rept. 105-493). On April 29, 1998, the
House passed the bill, as amended. No action was taken by the
Senate.
b. Protect Social Security account
Since March of 1997, the Subcommittee on Social Security
has held a series of 11 hearings, including testimony from 88
witnesses, addressing the long-range insolvency of the Social
Security system under present law and options for reform.
Witnesses included; Members of Congress, the Commissioner of
Social Security, representatives from the 1994-96 Advisory
Council on Social Security, members of the Social Security
Board of Trustees, representatives from the General Accounting
Office, representatives from the Congressional Research
Service, economists, social insurance policy experts,
academics, representatives from business and labor groups,
investment and financial experts, representatives from State
and local government groups, advocates for people affected by
proposed changes to the system, experts on social insurance
programs in other countries and public opinion experts.
On March 5, 1998, Subcommittee on Social Security Chairman
Bunning introduced H.R. 3351, a bill to establish a ``Protect
Social Security Account'' in the Treasury into which would be
deposited 100 percent of the unified budget surplus until such
time as a solution to Social Security's long-term problem is
enacted. On September 17, 1998, Mr. Rangel introduced H.R.
3207, a bill to establish a ``Save Social Security First
Reserve Fund'' in the Treasury into which would be deposited
100 percent of the Social Security surplus until such time as a
solution to Social Security's long-term problem is enacted.
On September 16, 1998, Chairman Archer introduced H.R.
4578, a bill to establish a ``Protect Social Security Account''
in the Treasury into which would be deposited 90 percent of the
unified budget surplus until such time as a solution to Social
Security's long-term problem is enacted.
On September 17, 1998, the full Committee ordered favorably
reported, H.R. 4578, a bill to establish the ``Protect Social
Security Account,'' by a voice vote with a quorum present.
On September 23, 1998, the full Committee reported to the
House H.R. 4578, as amended (H. Rept. 105-738). On September
25, 1998, the House passed the bill, as amended (the amendment
included a provision that H.R. 4578 would be included in H.R.
4579). No action was taken by the Senate.
c. ``Taxpayer Relief Act of 1998''
On September 16, 1998, Chairman Archer introduced H.R.
4579, the ``Taxpayer Relief Act of 1998,'' which included
provisions that would gradually raise the Social Security
earnings limit for those between full retirement age (currently
age 65) and age 70 beginning in calendar years 1999 to $39,750
by 2008. Senior citizens between full retirement age (currently
age 65) and 70 who earn over the given earnings limit for the
year would continue to lose $1 in benefits for every $3 earned
over the limit. After 2008, the annual exempt amounts would be
indexed to growth in average wages.
The cost would be offset by recomputation of benefits
resulting from earnings in the year after a worker reaches
normal retirement age (currently age 65) and later would be
reflected in the recipient's benefit check, effective with the
January of the second year after the year of the earnings. An
exception would be provided for recipients who have one or more
``zero'' years of earnings in their wage averaging computation.
Earnings would continue to be credited as under current law for
purposes of establishing entitlement. The bill would be
effective for earnings beginning in 1998.
On September 23, 1998, the full Committee reported to the
House H.R. 4579, as amended (H. Rept. 105-739). On September
26, 1998, the House passed the bill as amended. No action was
taken by the Senate.
d. Tax extension legislation
On October 8, 1998, Chairman Archer introduced H.R. 4738,
which included a provision to allow a limited window of time
(January 1 through March 31, 1999) for States to modify
existing State agreements to exempt students (including
graduate assistants) from Social Security coverage who are
employed by a public school, university, or college in a non-
exempted State. The exemption would be effective for services
performed after June 30, 2000.
On October 9, 1998, the Committee ordered favorably
reported, as amended, H.R. 4738, (H. Rept. 105-817). On October
12, 1998, the House passed H.R. 4738, as amended. The student
exemption was later included in H.R. 4328, the ``Omnibus
Consolidated and Emergency Supplemental Appropriations Act of
1999,'' which was signed into law on October 21, 1998 (P.L.
105-277).
e. Omnibus appropriations
H.R. 4328, the ``Omnibus Consolidated and Emergency
Supplemental Appropriations Act of 1999,'' contained two Social
Security provisions. The first provision allows a limited
window of time (January 1 through March 31, 1999) for States to
modify existing State agreements to exempt students (including
graduate assistants) from Social Security coverage who are
employed by a public school, university, or college in a non-
exempted State. The exemption would be effective for services
performed after June 30, 2000. (See d. above)
A second provision amended the Social Security Act anti-
assignment section to allow the withholding of taxes from any
benefit pursuant to the Internal Revenue Code of 1986. It also
allocated funding for the Social Security Administration to
administer the tax-withholding provision. (This technical
amendment provision has been included in the following House
passed bills: H.R. 4039, the ``Social Security Miscellaneous
Amendments Act of 1996,'' H.R. 1048, the ``Welfare Reform
Technical Corrections Act of 1997,'' H.R. 2015, ``The Balanced
Budget Act of 1997,'' and H.R. 3433, ``Ticket to Work and Self-
Sufficiency Act of 1998.'')
The President signed H.R. 4328 into law on October 21, 1998
(P.L. 105-277).
f. ``Federal Retirement Coverage Correction Act''
H.R. 3249, ``The Federal Retirement Coverage Correction
Act'' as introduced was referred to the Committee on Ways and
Means. Social Security provisions would provide that (1)
retroactive earnings are credited and the Social Security Trust
Funds are made whole in situations where individuals change to
one of the retirement systems that provide Social Security
coverage, (2) necessary conforming changes are made to the
coverage provisions of the Social Security Act, and (3) the
Commissioner of Social Security has the authority to: receive
necessary information from agencies, notify the Secretary of
the Treasury to transfer taxes paid as a result of elections
under H.R. 3249 to the Social Security Trust Funds, and to
correct earnings records.
On July 20, 1998, the full Committee reported to the House
H.R. 3249, as amended (H. Rept. 105-625, Pt. 1). On July 20,
1998, the House passed the bill, as amended. No action was
taken by the Senate.
F. Legislative Review of Human Resources Issues
1. THE BALANCED BUDGET ACT OF 1997
For a discussion of the human resources provisions in the
Balanced Budget Act of 1997, see I.A. above.
2. CHILD PROTECTION, FOSTER CARE, AND ADOPTION
a. The Adoption and Safe Families Act of 1997 (ASFA)
H.R. 867, the Adoption and Safe Families Act of 1997
establishes significant new procedural requirements to promote
child safety, to shorten the time a child spends in foster
care, and to expedite the adoption process. In addition, the
law reauthorizes and expands an existing program that provides
States with funding for their child protection programs. The
bill makes a child's health and safety the paramount concern in
any efforts made by States to preserve or reunify families. The
legislation establishes exceptions to the requirement that
States make ``reasonable efforts'' to keep families together.
These exceptions include parents who have killed another of
their children, committed felony assault against a child, or
had their parental rights to another child involuntarily
terminated. In addition, the new law establishes that efforts
to keep families together are not required if the court finds
that a parent had subjected the child to ``aggravated
circumstances''. Aggravated circumstances are defined by the
States but the new law cites abandonment, torture, chronic
abuse, and sexual abuse as examples. The new law requires
States to initiate proceedings to terminate parental rights
after a child has been in foster care for 15 of the previous 22
months, except in specified circumstances. States are
prohibited from postponing or denying adoptionswhile looking
for an in-State placement when a suitable out-of-State adoption is
possible.
The legislation also contains provisions that provide
States with additional resources from the Federal government.
These include financial incentive payments to States that
increase the number of adoptions from foster care, a
requirement that States and the Federal government provide
health insurance coverage to adopted children with special
needs who are not eligible for Federal subsidies, and a
reauthorization and expansion of the family preservation
program.
Mr. Camp and Mrs. Kennelly introduced H.R. 867 on February
27, 1997; also on February 27, 1997, the Subcommittee conducted
a hearing on the legislation. While commenting on the specific
provisions of the Camp/Kennelly legislation, witnesses
discussed methods of reducing the length of time children spend
in foster care. A second hearing on the legislation was
conducted on April 8, 1997. On April 23, 1997 the Subcommittee
reported H.R. 867 to the full Committee, and on April 28 the
full Committee ordered the bill reported to the House (H. Rept.
105-77).
The House approved the legislation with amendments on April
30, 1997. On November 8, 1997, the bill passed the Senate with
an amendment. The House agreed to the Senate amendment with an
amendment on November 13, 1997. The Senate agreed to the House
amendment on November 13, 1997. The legislation was signed into
law by the President on November 19, 1997 (P.L. 105-89).
b. Child protection penalty provision in the Child Support Performance
and Incentive Act of 1998
Enacted as part of H.R. 2487, the Child Support Performance
and Incentive Act of 1998 (see below), this provision
terminated the penalty for violating the Adoption and Safe
Families Act provision on adoption across jurisdictional lines
and substituted a penalty equal to 2 percent of the Federal
funds for foster care and adoption under Title IV-E of the
Social Security Act for the first violation, 3 percent for the
second violation, and 5 percent for the third and subsequent
violations. A technical correction regarding how to calculate
the adoption incentive payment was also made.
The Subcommittee held two hearings on the provisions of the
Adoption and Safe Families Act on February 27 and April 8,
1997. These hearings addressed strategies for shortening the
time that children spend in foster care, implementation of the
interethnic adoption statute that would eliminate racial
barriers to adoption, and the effectiveness of services
designed to keep families together.
3. welfare reform
a. Technical correction provisions
The 1996 welfare reform law (P.L. 104-193) substantially
reformed the nation's welfare policy. The scope of this
legislation was exceptionally broad, amending most of the
social programs under the Subcommittee's jurisdiction, often
substantially. Because of this broad scope, and because other
legislation, notably the Illegal Immigration Reform and
Immigrant Responsibility Act of 1996 (division C of P.L. 104-
208), contained provisions affecting the welfare reform
legislation, both the Administration and Congress anticipated
the need to prepare follow-up legislation to correct drafting
errors, amend incompatibilities, clarify ambiguities, and make
minor changes to better achieve the purposes of the original
legislation. Section 113 of the welfare reform law required the
Secretary of Health and Human Services and the Commissioner of
the Social Security Administration to submit to the Committee a
legislative proposal for technical and conforming amendments.
Thus the Subcommittee crafted a bipartisan technical
corrections bill to make technical and conforming amendments,
based on the Administration's December 1996 proposal. This
legislation contained provisions applying to all the major
programs amended by the welfare reform law.
The Subcommittee also solicited and received
recommendations for technical amendments from interested
individuals and groups. Only those recommendations judged to be
of a technical nature and that were agreed to by both
Republicans and Democrats in the House and Senate and by the
Administration were included in the Committee bill; in all,
more than 200 technical corrections and minor amendments were
incorporated into the Committee bill.
The Subcommittee held a hearing February 26, 1997 on
technical amendments to the welfare reform law. Based in part
on testimony from this hearing, Chairman Shaw and Mr. Levin
introduced the welfare reform technical corrections bill (H.R.
1048) on March 12, 1997. The Subcommittee considered H.R. 1048
and ordered it favorably reported, as amended, on April 9,
1997. The full Committee considered and ordered the legislation
reported, as amended, on April 23, 1997, and reported it on
April, 23, 1998 (H. Rept. 105-78, Pt. 1). The legislation was
added to H.R. 2015, the Balanced Budget Act of 1997, which was
signed into law by the President on August 5, 1997 and became
Public Law 105-33. (For further information on the Balanced
Budget Act, see I.A. above.)
b. Fatherhood initiative
One purpose of the 1996 welfare reform law is to encourage
the formation of two-parent families and, if possible, to
foster marriage especially among needy parents with children.
Studies have consistently shown that across a broad variety of
social indicators, including avoidance of poverty, educational
attainment, and self-support as an adult,children raised by
single parents--and especially by young, poor mothers--fare worse than
children raised in two-parent, married households.
To counter these risks and promote the goals of welfare
reform, on March 3, 1998 Chairman Shaw, along with several
other Members of the Subcommittee, introduced legislation (H.R.
3314) designed to reinvigorate families by reintroducing
fathers to family life, especially in needy communities. H.R.
3314, the ``Fathers Count Act of 1998,'' would provide $2
billion in block grants to States over 5 years to support
primarily private-sector, including faith-based, programs
designed to achieve several purposes: (1) promoting marriage
among parents; (2) helping poor and low-income fathers
establish positive relationships with their children and the
children's mothers; (3) promoting responsible parenting; and
(4) increasing family income apart from government benefits.
The Subcommittee held a July 30, 1998 hearing to examine
the social, economic, and legal difficulties faced by unmarried
fathers of children on welfare, receiving testimony from
fathers whose children are on welfare, individuals who have
designed and conducted programs for low-income fathers,
advocates for fathers, and researchers.
No further action was taken.
4. child support enforcement
H.R. 3130, the Child Support Performance and Incentive Act
of 1998 has two major provisions. One provision modifies a
penalty procedure that has been part of the child support
program almost since its inception. Specifically, the statute
imposes the severe penalty of complete termination of child
support funds (and eventually of other funds as well) on States
for violations of the State plan section of the statute. One
requirement of the State plan section mandates that States
implement an approved and statewide automatic data processing
system to conduct its child support enforcement program by
October 1, 1997. As it became evident that several States would
find it impossible to meet the October 1, 1997 deadline (even
though this deadline had already been extended once by
Congress), the Committee decided that it would be best to
provide an alternative penalty procedure rather than either
change the deadline again or completely terminate the child
support funding of several states. After meeting with child
advocates, State officials, representatives of the Clinton
Administration, and various officials from the House and
Senate, Chairman Shaw and Mr. Levin developed a bill designed
to balance the need of the Federal government to require States
to establish automatic data processing systems in a timely
fashion and the need of States to have additional time to
design and implement their systems. The major feature of the
bill, was to require States to pay 4, 8, 16, 25, and 30 percent
of their Federal child support funds for the first through
fifth and subsequent years, respectively, that they remain in
violation of Federal data processing requirements. The bill
also grants a 75 percent penalty forgiveness for the year in
which States complete their data systems. In addition, the
legislation contains a procedure for States to develop a data
system that is not a single, Statewide system; this procedure
can be approved by the Secretary of Health and Human Services
only for States that submit detailed plans and justifications
for such alternative data systems.
The second major provision of the bill is a complete reform
of the incentive system that has been a part of the child
support program since its inception in 1975. The goal of the
incentive system is to provide financial rewards to States for
good performance in conducting their child support program. The
major problem with the previous incentive system was that it
provided a substantial portion of incentive payments
irrespective of State performance. In view of this problem, the
1996 welfare reform law directed the Secretary of HHS to
propose a new incentive system in a report to Congress. Once
the Secretary's report was received in March 1997, the
Subcommittee formed a bipartisan work group that developed a
legislative proposal in cooperation with the Administration.
The new law provides States with payments based on their actual
performance in establishing paternity, establishing child
support orders, collecting child support payments, and
conducting efficient child support programs.
In addition to these two major provisions, the Child
Support Performance and Incentive Act of 1998 contains a minor
provision on adoption and foster care (see 4 above).
The Subcommittee conducted extensive hearings on both major
provisions of this legislation. Regarding the new child support
incentive system, two hearings were conducted. First, after
receiving the Administration's report and proposal for a new
incentive system, the Subcommittee conducted a hearing on March
20, 1997 that featured the reactions of State administrators,
child advocates, and other interested parties to the
Administration proposal. Chairman Shaw and Mr. Levin then
formed a bipartisan work group including representatives from
the Administration that worked for several months to develop
the Subcommittee legislation. After a hearing on September 10
that addressed major features of the legislative proposal, a
bill, H.R. 2487, was introduced on September 17, 1997. The
Subcommittee approved the bill without amendment on September
18; the full Committee approved the bill without amendment on
September 23, 1997, and reported the bill on September 26, 1997
(H. Rept. 105-272). The bill was then approved on the House
floor on September 29, 1997. All votes during committee and
floor consideration were by voice vote.
The penalty provision of the legislation was developed
after several months of negotiations with the States, the
Administration, and the Senate, Chairman Shaw and Mr. Levin
introduced a bill, H.R. 3130, on January 28, 1998 and then
conducted a hearing on its provisions on January 29, 1998 to
get comments from witnesses concerned with childsupport
enforcement. Because the Senate had not yet acted on H.R. 2487, the
Subcommittee's incentive bill was combined with the penalty bill to
create the Child Support Performance and Incentive Act of 1998, as
amended. The Subcommittee reported H.R. 3130, as amended to the full
Committee on February 3, 1998; full Committee approval followed on
February 25, 1998, as amended. The bill was reported on February 27,
1998. The bill was approved on the House floor with amendment on March
5, 1998.
The Senate passed the House bill on April 2, 1998, with
amendments. The House disagreed to the Senate amendments and
asked for a conference on April 23, 1998. The Senate insisted
on its amendments and agreed to a conference on May 20, 1998.
The House then agreed to the Senate amendments with an
amendment of its own on June 25, 1998. The Senate agreed to the
House amendment on June 26, 1998. The legislation was approved
by the President on July 16, 1998 (P.L. 105-200).
5. supplemental security income
For a discussion of SSI provisions in the Balanced Budget
Act of 1997, see I.A. above.
a. Ricky Ray Hemophilia Relief Fund Act of 1997
On April 22, 1998, the full Committee approved H.R. 1023,
the Ricky Ray Hemophilia Relief Fund Act of 1997. H.R. 1023
provides for ``compassionate payments'' to individuals with
blood-clotting disorders such as hemophilia who contracted
human immunodeficiency virus (HIV) from tainted blood products.
Authorization of the $750 million federal fund to make payments
of $100,000 to eligible individuals who contracted HIV from the
tainted blood products is under the jurisdiction of the
Committee on the Judiciary; the Committee on Ways and Means has
jurisdiction over how payments to eligible individuals would be
treated for purposes of determining eligibility and benefit
levels under the SSI program. Without Committee action, Federal
payments under H.R. 1023 as well as payments from a class
action lawsuit brought against pharmaceutical companies that
supplied tainted blood would be treated as income or resources
under SSI. As a result, most individuals receiving such
payments would either lose or experience a sharp reduction in
their SSI benefit payments; the Committee's action is designed
to prevent this loss of benefits. The bill was reported on May
7, 1998.
H.R. 1023 was approved by the House on May 19, 1998 and by
the Senate on October 21, 1998; the bill was signed into law on
November 12, 1998 (P.L. 105-369).
b. Eligibility for certain children receiving charitable gifts
H.R. 4558, the Noncitizen Benefit Clarification and Other
Technical Amendments Act (P.L. 105-306) (see below), includes a
provision that requires SSA to disregard cash gifts of up to
$2,000 given by non-profit foundations to children with life-
threatening conditions who are applying for or receiving SSI
benefits.
6. unemployment compensation
On April 24, 1997, the Subcommittee on Human Resources held
a hearing on unemployment compensation (UC) proposals. The
Subcommittee examined proposals to expand State flexibility in
administering the UC system by assuring State control over
``base periods'' used to determine whether a worker's
employment record is sufficient to warrant benefits (thus
overturning an Illinois Federal court ruling in the Pennington
case). Other topics included the way UC affects Native
Americans, actors, poll workers, and prisoners. The
Subcommittee also considered proposals supported by several
States and business groups to reform the administrative
financing of the UC system (for further discussion see below).
Witnesses included Representatives Bill Thomas, Phil English,
Fred Upton, Sam Farr, and John Shadegg; State labor and
employment officials from Georgia, Ohio, Illinois, and
California; labor policy experts; business leaders; and
representatives of Native American tribes, religious schools,
and actors.
Several provisions considered at this hearing were included
in the Balanced Budget Act of 1997 (P.L. 105-33). For a
discussion of these provisions, see I.A.1. above.
a. Permanent authorization of the Self-Employment Assistance Program
H.R. 4558, the Noncitizen Benefit Clarification and Other
Technical Amendments Act (P.L. 105-306)(see below), permanently
extended the authorization of the Self-Employment Assistance
(SEA) program, which is designed to help unemployed workers
become self-employed.
b. Administrative financing reform
On June 23, 1998, the Subcommittee held a hearing on H.R.
3684, the ``Employment Security Financing Act of 1998''
introduced by Chairman Shaw on April 1, 1998. The bill proposed
reforms in the administrative financing of the UC system
increasing State flexibility and accountability, cutting
business paperwork, improving efficiency in labor markets,
cutting Federal payroll taxes, and financing more and better
employment services for jobless workers. Witnesses included
Grace A. Kilbane of the Department of Labor, who discussed an
alternative proposal (H.R. 3697) introduced by Mr. Levin and
Mr. English. Other witnesses included State legislators and
labor officials from Ohio, New Hampshire, and Florida, labor
policy experts, and business leaders. Nofurther action was
taken on the bill.
7. benefits for noncitizens
a. For a discussion of noncitizen provisions in the
Balanced Budget Act of 1997, see I.A.1. above.
b. Provisions in the Noncitizen Benefit Clarification and Other
Technical Amendments Act of 1998
The Committee considered legislation (H.R. 4558) providing
for certain technical and substantive program changes. The
major purpose of the legislation introduced by Chairman Shaw
and Mr. Levin, is to extend SSI benefits of certain
``nonqualified'' aliens who were receiving benefits before the
enactment of welfare reform. This group of about 12,000 aliens
would have become ineligible for benefits after October 1, 1998
unless Congress acted. H.R. 4558 permanently extended the SSI
benefits of this group, although the Subcommittee expects the
Social Security Administration to continue reviewing their
cases to determine whether some are ineligible for benefits as
illegal aliens.
In addition to this major provision, the Subcommittee
proposal also: extends an expiring unemployment insurance
program designed to help unemployed workers become self-
employed; allows States to offset any penalties incurred
because of failure to meet Federal automatic data processing
requirements if they achieve superior performance in their
child support enforcement program; allows noncitizens to renew
professional licenses without being present in the United
States; clarifies that in some circumstances States have up to
3 years to obligate funds under the Welfare-to-Work program;
requires SSA to disregard cash gifts of up to $2,000 given by
non-profit foundations to children with life-threatening
conditions; and allows SSA to reduce Social Security benefits
of individuals to recover overpayments in the SSI program.
During the 105th Congress, the Subcommittee held numerous
hearings on the several provisions in H.R. 4558, including: (1)
on extending public benefits for certain aliens, a February 13,
1997 hearing on the President's FY 1998 budget proposal and a
February 26, 1997 hearing on various technical corrections to
the welfare reform law affecting noncitizens; (2) on extending
UC Self-Employment Assistance programs, April 24, 1997 and June
23, 1998 hearings; (3) on reducing child support penalties,
hearings on March 20, 1997, September 10, 1997, January 29,
1998, May 19, 1998, June 12, 1998, and August 24, 1998; (4) on
the treatment of welfare-to-work funds, a February 13, 1997
hearing on the President's FY 1998 budget proposal on welfare-
to-work funding; and (5) on SSI benefits for certain children
with life-threatening conditions and on enhancing the recovery
of SSI overpayments, a joint hearing with the Subcommittee on
Social Security on March 12, 1998, and a hearing on various SSI
reform proposals on April 21, 1998.
On September 15, 1998, the Subcommittee reported the
legislation to the full Committee. On September 18, 1998, the
full Committee considered the legislation, and reported it to
the House, as amended, on September 22,1998 (H. Rept. 105-735,
Pt. 1). On September 23, 1998, H.R. 4558, as amended, passed
the House. The Senate approved H.R. 4558 on October 8, 1998,
and the President signed it into law on October 28, 1998 (P.L.
105-306).
G. Legislative Review of Debt Issues
On June 12, 1998, as part of its budget reconciliation
recommendations, the Committee recommended permanent increase
in the public debt limit to $5.95 trillion. That increase was
included in H.R. 2015, the Balanced Budget Act of 1997.
On June 24, 1998, the Committee held a hearing on the debt
management practices of the U.S. Department of the Treasury in
an era of budget surpluses.
II. Oversight Review
A. Oversight Agenda
Committee on Ways and Means,
U.S. House of Representatives,
Washington, DC, February 12, 1997.
Hon. Dan Burton,
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 Burton and Chairman Thomas: In accordance
with the requirements of Clause 2 of Rule X of the rules of the
House of Representatives, the following is a list of oversight
hearings and other oversight-related activities which the
Committee on Ways and Means and its subcommittees plan to
conduct during the 105th Congress. The list has been broken
down by Subcommittee, and is prioritized to reflect the likely
order in which the listed activities are expected to occur.
This list is not intended to be exclusive; the Committee
anticipates that additional oversight activities will be
scheduled as issues arise or as time permits.
full committee
1. Tax Proposals in Administration's Fiscal Year 1998
Budget. The full Committee will hold a series of hearings
beginning on February 11, 1997, to examine the tax proposals in
the Administration's Fiscal Year 1998 budget.
2. Fundamental Tax Reform. The full Committee will hold a
series of hearings throughout 1997 to examine the impact of
replacing the current income tax with a broad-based consumption
tax.
subcommittee on trade
1. World Trade Organization (``WTO''). The Subcommittee
will hold a hearing on February 26, 1997, to examine the
outcome of the WTO Singapore Ministerial Meeting and the future
direction of the WTO.
2. Budget Issues. The Subcommittee will hold a hearing in
early spring to consider biannual authorizations for the United
States Trade Representative, the Customs Service, and the
International Trade Commission as well as the portions of the
budget of other agencies that have functions within the
oversight jurisdiction of the Committee on Ways and Means, such
as the Commerce Department, State Department, etc.
3. Trade Policy. The Subcommittee will hold a hearing in
early spring to consider U.S. trade policy objectives in Latin
America, in the Pacific Basin, with Japan, and with newly
emerging markets; to review anti-competitive practices
(particularly bribery and corruption) as it affects trade
agreements; and to examine the extent to which benefits to U.S.
businesses derived from existing agreements to which the United
States is a party may be eroded by agreements to which the
United States is not a party, such as MERCOSUR.
4. China Most-Favored Nation Status. The Subcommittee will
hold a hearing in early summer to consider whether the annual
renewal process of China's most-favored-nation status under the
Jackson-Vanik provision continues to be effective or whether
new options should be considered.
5. North American Free Trade Agreement (``NAFTA'')
Accession Issues. The Subcommittee will hold a hearing in the
spring to consider appropriate mechanisms for approving the
agreement by which Chile or other countries will accede to the
NAFTA, either under the terms of a renewed broad fast-track
authority, special authority for this particular agreement once
concluded, or regular legislative procedures.
6. NAFTA Overview. The Subcommittee will hold a hearing in
early summer to consider the Administration's legislatively
mandated overview of the NAFTA, due June 30, and to review its
effectiveness and operation.
7. Trade Expansion. The Subcommittee will hold a hearing in
the spring to consider expansion of trade with sub-Saharan
Africa.
8. Antidumping and Countervailing Duty Issues. The
Subcommittee will hold a hearing in late spring to examine
regulations issued by the Department of Commerce concerning
antidumping and countervailing duty investigations.
9. Trade Adjustment Assistance Program. The Subcommittee
will hold a hearing in the spring to consider possible
extension or reforms of the Trade Adjustment Assistance
program.
10. Rules of Origin. The Subcommittee will hold a hearing
in late summer/early fall to review rules of origin and country
of origin marking to determine if they reflect current business
production, sales, and distribution practices, and whether U.S.
laws andpractices are effective in preventing unlawful
transshipment.
11. Oversight of Customs Laws and Practices. The
Subcommittee will hold a hearing in late summer/early fall to
review customs laws and practices to ensure that they are not
creating an unnecessary burden and cost to U.S. producers and
users; to review overtime and nighttime pay for Customs
inspectors; and to review Customs' accounting for drug
interdiction and investigation costs and verification of
operational enhancements.
subcommittee on health
1. Medicare Proposals in the President's Fiscal Year 1998
Budget. The Subcommittee will hold a hearing on February 13,
1997 to examine the Medicare proposals included in the
President's FY 1998 budget. This hearing will assess the effect
that the President's FY 1998 budget proposals will have on the
financial stability of the Medicare Hospital Insurance (``HI'')
Trust Fund and the Supplementary Medical Insurance (``SMI'')
Trust Fund. It will also provide an opportunity to inquire
concerning many aspects of the current operations of Medicare.
2. Medicare Health Maintenance Organization (``HMO'')
Payment Policy. The Subcommittee will hold a hearing on
February 25, 1997 to examine Medicare HMO payment policy. This
hearing will assess concerns about current HMO payment policy
for Medicare beneficiaries and solutions to this issue offered
by the President's FY 1998 budget, the Prospective Payment
Assessment Commission and the Physician Payment Review
Commission, and the Balanced Budget Act of 1995.
3. Medicare Home Health and Skilled Nursing Facility
Payment Policies. The Subcommittee will hold a hearing in late
winter/early spring to examine reforms of payment policies for
Medicare home health and skilled nursing facility services.
Medicare home health and skilled nursing facility services are
two of the fastest growing sectors of Medicare spending.
Concern over potential fraud and abuse regarding these services
and excessive or unjustified spending have resulted in reform
proposals from the President in his FY 1998 budget, the
Prospective Payment Assessment Commission, and in the Balanced
Budget Act of 1995. The hearing will consider the extent of the
problems cited by the General Accounting Office and others and
review proposed solutions.
4. Medicare HMO Regulation. The Subcommittee will hold a
hearing in late winter/early spring to examine developments in
Medicare HMO regulation. Medicare currently contracts with over
350 HMOs. This hearing will examine the Health Care Financing
Administration's (``HCFA'') oversight of these contracts to
ensure quality of care and protect consumers. The hearing will
compare oversight of contracts by (``HCFA'') with mechanisms
for oversight of health plans providing coverage in the private
sector.
5. Medicare Payments for Teaching and Disproportionate
Share Hospitals. The Subcommittee will hold a hearing in late
winter/early spring to examine Medicare payments for Teaching
and Disproportionate Share Hospitals. Medicare currently
provides special payments to teaching hospitals and hospitals
which provide care to a disproportionate share of indigents.
Concerns have been raised about the levels of these payment
adjustments and the correct relevance of the formula used for
setting these payments to the goals of the law which
established these payments. The hearing will assess these
concerns and review proposals to resolve these concerns.
6. Medicare Coverage for Preventative Benefits. The
Subcommittee will hold a hearing in late winter/early spring to
examine concerns which have been raised about the lack of
Medicare coverage for certain preventative benefits. This
hearing will review the cost effectiveness of benefits not
currently covered and the implications of covering these
benefits. It will specifically focus on the benefits which
would be included in Medicare under the Medicare Preventive
Benefit Improvement Act of 1997, H.R. 15.
7. Medicare Oversight Reports. The Subcommittee will hold a
hearing in late winter/ early spring to examine the annual
reports of the Prospective Payment Assessment Commission
(``ProPAC'') and the Physician Payment Review Commission
(``PPRC'') (Late Winter, 1997). ProPac and PPRC provide
guidance regarding Medicare to the Congress and its Committees
with jurisdiction over the program. The Commissions annually
review Medicare payment policy and make recommendations for
improvement in these policies. This hearing will focus on
concerns regarding hospital and physician payment.
8. Medicare Coverage Policy. The Subcommittee will hold a
hearing in the spring to examine Medicare coverage policy.
Medicare policy regarding payment for new or changing
treatments and procedures is not formally promulgated in
regulation and does vary under certain circumstances between
the carriers and intermediaries that actually pay for the
services provided to Medicare beneficiaries. The hearing will
examine current (``HCFA'') policy regarding coverage, and
certain recent coverage decisions made by (``HCFA'').
9. Medicare Provider Sponsored Organizations. The
Subcommittee will hold a hearing in the spring to examine
Medicare Provider Sponsored Organizations. Medicare currently
allows beneficiaries to join HMOs which are state licensed and
meet other regulatory requirements. Concerns have been raised
by hospitals and physicians that theyare unable under current
law to form such health plans. This hearing will examine the possible
constraints to the organization of hospitals and physicians forming for
the purpose of providing risk-based coverage for Medicare
beneficiaries.
10. Other Issues. Further hearings will be scheduled as
time permits to examine certain additional aspects of Medicare
program management.
subcommittee on oversight
A. Subcommittee hearings for 1997
1. Taxpayer Advocate Report. The Subcommittee will hold a
hearing on February 25, 1997, to examine the first annual
report of the Internal Revenue Service (``IRS'') Taxpayer
Advocate to the tax-writing committees. This report, which was
mandated by the Taxpayer Bill of Rights 2 (``TBOR2''), the
Taxpayer Advocate to identify initiatives undertaken to improve
taxpayer services and IRS responsiveness, and to provide
recommendations from the Problem Resolution Officers in IRS
District Offices on ways to resolve problems which taxpayers
experience in their dealings with the IRS. Any additional
taxpayer protections proposed by the Administration as part of
its FY 1998 budget submission to the Congress also will be
evaluated as part of the hearing.
2. IRS Fiscal Year 1998 Budget/1997 Tax Return Filing
Season. The Subcommittee will hold a hearing in March to review
the Administration's request for the IRS FY 1998 budget and the
status of the 1997 tax return filing season. Among other
things, the Subcommittee will review IRS's plans for
contracting out development of Tax Systems Modernization to the
private sector, IRS taxpayer services activities (including
telephone tax assistance, walk-in service, distribution of
forms and publications), and IRS lock-box operations.
Information developed at the hearing will be used as background
in preparing the full Committee's recommendations to the
Appropriations Committee regarding funding priorities for the
IRS for FY 1998.
3. General Accounting Office (``GAO'') ``High Risk''
Report. The Subcommittee will hold a hearing in March to
receive testimony from GAO and the Inspectors General from
agencies under the Committee's jurisdiction, regarding high
risk programs (i.e., programs vulnerable to waste, fraud or
abuse) within the Committee's jurisdiction. The information
obtained at this hearing about high risk programs (e.g.,
Medicare claims fraud, IRS Accounts Receivable) will lay the
groundwork for additional oversight activities in the 105th
Congress.
4. TBOR2 Studies. TBOR2 required the Department of the
Treasury and GAO to conduct studies evaluating: (1) problems
that divorced taxpayers experience under the U.S. tax system's
joint and several liability scheme; and (2) the manner in which
IRS has implemented (or failed to implement) a system for
comprehensive netting of interest on overpayments and
underpayments and the policy and administrative implications of
global interest netting. These studies were due on January 31,
1997, and the Subcommittee will hold hearings in the spring on
them as the first stage in developing recommendations to the
full Committee.
5. Low-Income Housing Credit. At the request of Chairman
Archer, GAO has been conducting a study of how the States and
the IRS administer the low-income housing credit. GAO is
expected to issue a report presenting its findings in March and
the Subcommittee will hold hearings in the spring with a view
toward developing bipartisan recommendations to the full
Committee for possible legislative revisions to the credit.
6. Oversight of IRS Tax Debt Collection Issues. The
Subcommittee will hold a hearing in late spring to continue the
Subcommittee's examination of various tax debt collection
issues, including status of the IRS Accounts Receivable Dollar
Inventory, oversight of the ongoing IRS private debt collection
pilot program, and oversight of the IRS's tax refund offset
program, particularly as it relates to collection of past-due
child support payments.
7. Electronic Federal Tax Payment System. The Subcommittee
will hold a hearing to examine the IRS's implementation of a
provision in the North American Free Trade Agreement
(``NAFTA'') required IRS to implement a nationwide system for
receiving federal depository taxes electronically. The
``Electronic Federal Tax Payment System (``EFTPS''), is
intended to replace the paper coupon system used to pay federal
depository taxes. IRS was required to phase-in EFTPS from 1994-
1999 and to collect a statutorily specified percentage of
business taxes through electronic payment in each year. The
third phase of the program, in which approximately 1.2 million
small to medium-sized businesses will be required to enroll in
EFTPS, is now being implemented. Concerns were raised last year
about whether EFTPS was going to be operational in time to
enroll the 1.2 million mandated taxpayers by the end of 1996.
To address these concerns, a provision was included in the
Small Business Jobs Protection Act of 1996 delaying the
deadline for enrolling new mandated taxpayers in EFTPS until
July 1, 1997. The Subcommittee will hold an oversight hearing
in the spring to examine the implementation of EFTPS by the IRS
and the costs and benefits to small businesses of this
mandatory program.
8. Impact of the Tax Laws on Land Use Decisions. The
Subcommittee will continue its examination of the impact of the
tax laws on land use decisions (a hearing was held on this
issue in July, 1996), including evaluation of tax legislative
proposals to establish conservation easements to preserve open
spaces, encourage clean-up of ``brownfields fields''
(contaminated industrial sites), and encourage
economicdevelopment in inner cities and rural areas. A Subcommittee
hearing will be held in June, with follow-up hearings later in the year
if necessary.
9. Report of the National Commission on Restructuring the
IRS. The National Commission on Restructuring the IRS is
examining ways to restructure the IRS in order to improve the
quality of the agency's service to the nation's taxpayers and
to ensure greater accountability for financial management and
meeting performance goals in connection with the agency's
mission. The Commission Report is expected on July 1, 1997, and
portions of the Commission's recommendations which are within
the jurisdiction of Committee on Ways and Means will be
evaluated by the Subcommittee in a July hearing.
10. IRS Employee Misconduct Report. TBOR2 required the IRS
to establish a system for monitoring taxpayer complaints about
IRS employee misconduct, and to begin providing an annual
report to the tax-writing committees beginning July 1, 1997,
regarding the Service's handling of such cases. The
Subcommittee will likely hold a hearing in July to review the
report and the effectiveness of IRS' complaint monitoring
system in improving IRS's accountability for addressing
taxpayer complaints about IRS employee misconduct.
B. Other oversight subcommittee activities
1. Year 2000 Crisis. The Subcommittee will meet with senior
officials from agencies under the jurisdiction of the Committee
on Ways and Means (e.g., IRS, Social Security Administration)
to be briefed on their plans for managing the risks posed by
the so-called ``Year 2000 crisis,'' the world-wide problem of
computers needing to be reprogrammed for the next century. For
the IRS, for example, millions of lines of computer code will
need to be reprogrammed, posing significant risks for the
stability of IRS's legacy computer systems.
2. Earned Income Credit (EIC). The Subcommittee will
continue its review of administrative issues relating to the
EIC in meetings with officials from Treasury, IRS, and GAO,
plus a cross-section of tax professionals. The Subcommittee
will examine, among other things, recent IRS data regarding
overpayments and other refund fraud problems, the adequacy of
IRS efforts to assist taxpayers in claiming the EIC the status
of IRS plans for addressing fraud and errors in the 1997 filing
season, the complexity of eligibility rules for the credit and
possible options for simplification, and the complexity of EIC
forms and instructions and whether these can be simplified. A
Subcommittee hearing may be scheduled as time permits.
3. Small Business Tax Simplification. The Subcommittee is
concerned that the current income tax system and the rules
which have been designed to accurately measure income and track
transactions undertaken by large corporations place an
extraordinary compliance burden on the nation's small
businesses. The Subcommittee is interested in reviewing options
for simplifying those provisions of the Internal Revenue Code
that are particularly burdensome for small business (e.g.,
rules relating to employee pension plans and stock ownership
programs, rules governing the choice of accounting methods or
conventions, the alternative minimum tax, etc.). Subcommittee
hearings may be scheduled as time permits.
4. Worker Classification Issues. The Subcommittee will
continue its examination of issues relating to the
classification of workers for tax purposes and the IRS's
enforcement activities in this area. Two hearings were held by
the Subcommittee on these issues in 1996. The Subcommittee also
will examine the employee benefits aspects of worker
classification, and explore the development of legislation to
establish an objective test for classifying workers both as
employees and as independent contractors. Additional
Subcommittee hearings may be scheduled as time permits.
5. Pension and Retiree Health Issues. The Subcommittee will
conduct oversight activities with respect to workers' pension
benefits, including an examination of Federal pension plan
enforcement activities at the Departments of Labor and Treasury
and the Pension Benefit Guaranty Corporation, funding levels of
Federally-insured plans, and the sufficiency of protections for
retirees receiving pension benefits through insurance
annuities. The Subcommittee may also examine recent trends with
regard to terminations of employer-provided retiree health
plans, their implications for retiree health insurance
coverage, and options for addressing this issue. Subcommittee
hearings may be scheduled as time permits.
6. Tax Exempt Organizations. The Subcommittee will conduct
oversight activities with regard to certain tax exempt
organization issues, including: (1) mergers and joint venture
activity between non-profit hospitals and for-profit entities
and managed care organizations; (2) the recently-issued GAO
report on Indian gaming; (3) the adequacy of Form 990 and other
public information relating to tax-exempt organization
activities; (4) and selected unrelated business income tax
(``UBIT'') issues. Subcommittee hearings may be scheduled as
time permits.
7. Other Issues. The Subcommittee will examine other issues
in support of the full Committee's activities as they arise
(through briefings, meetings, or hearings if appropriate),
including, among other things, any forthcoming Administration
proposals to simplify the tax laws which relate to IRS practice
and procedural rules, and the administrative and policy
implications of the Administration's educational and job
training tax incentives and other expiring tax provisions.
8. Field Investigations and Hearings. The Subcommittee will
conduct such field investigations and hearings as Committee
staffing and budget resources permit, and as are necessary for
purposes of evaluating the effectiveness of and compliance with
the programs and laws under the jurisdiction of the Committee
on Ways and Means.
subcommittee on human resources
1. Welfare Reform. The subcommittee plans to hold hearings
throughout 1997 on implementation of last year's welfare reform
legislation, the ``Personal Responsibility and Work Opportunity
Reconciliation Act of 1996.'' Hearing topics for early in 1997
will include work programs, job availability, anti-illegitimacy
provisions, benefits for noncitizens, and Supplemental Security
Income benefits for children. Later in the year, the
Subcommittee is likely to consider issues including state use
of waivers, data processing, the effect of time limits, and
overall program evaluation during the first year of the new
Temporary Assistance for Needy Families program.
2. Child Support. As part of its welfare reform oversight
hearings, the Subcommittee intends to hold several hearings on
implementation of child support provisions of the new law. The
first hearing will take place in late winter/early spring.
Following the Department of Health and Human Services'
submission of written suggestions for reforming the child
support incentive system (expected by mid-summer), the
Subcommittee may consider legislation to reform the incentive
system.
3. Unemployment Insurance. The Subcommittee intends to
conduct a series of hearings, beginning in the spring, on the
nation's unemployment insurance (UT) system. Several issues,
including comprehensive reform proposals increasing state
flexibility in program design and state authority to set base
periods for determining benefit eligibility, will be examined
in detail.
4. Adoption Incentives. The Subcommittee will hold a
hearing to investigate barriers to adoption and specific state-
level solutions; further oversight hearings may be held as the
Subcommittee considers legislation throughout 1997 in this
area.
5. Welfare and Drugs. The Subcommittee may conduct a
hearing late in 1997 on the frequency of drug use by welfare
parents, the relationship between drug use and child abuse and
neglect, and possible approaches to both detecting drug use and
reducing its frequency and consequences.
6. Job Development. During mid-1997, the Subcommittee
intends to consider strategies for encouraging job creation in
areas heavily impacted by welfare reform. One or more hearings
on tax incentives, jobs programs, and related issues is likely.
7. Budget Issues. The Subcommittee will conduct a hearing
on February 13, 1997, regarding the impact of the President
Clinton's budget proposal on programs under the Subcommittee's
jurisdiction.
subcommittee on social security
1. Social Security Trust Fund Solvency Issues. The
Subcommittee will hold a series of hearings beginning in the
spring to examine the long-term solvency of the Social Security
Trust Funds. According to the 1996 Trustees' Report, the Trust
Funds are now projected to become insolvent in 2029. The
Subcommittee will examine the recommendations of the Advisory
Council on Social Security and receive testimony from other
invited witnesses.
2. Social Security Disability Insurance Trust Fund Solvency
and Process. The Subcommittee will hold a series of hearings
beginning in the spring to continue its examination of the
solvency of the Social Security Disability Insurance Trust
Fund, as well as process issues. In particular, the
Subcommittee will examine the effectiveness of the Social
Security Administration's (``SSA'') continuing disability
review (``CDR'') program plus efforts to help beneficiaries
return to work. Last year, Congress authorized more than $4
billion in additional funding over the next seven years for SSA
to conduct continuing disability reviews. SSA plans to
eliminate the Social Security CDR backlog over this period. The
hearings will focus on SSA's progress in this regard,
suggestions to improve the CDR process, and the effectiveness
of work incentives available to disability recipients under
current law.
3. Social Security Disability Appeals Process. The
Subcommittee will hold a hearing in the summer to examine the
Social Security disability appeals process. This hearing will
focus on the extent of SSA's backlog of appealed cases, reasons
for the growth of the backlog, how SSA is addressing the
backlog, and what needs to be done in both the short and long
term so that the public is better served in the disability
appeals process.
4. Social Security Disability Claims Process. The
Subcommittee will continue its oversight into the progress SSA
is making in redesigning the disability determination claims
process to reduce administrative costs and improve public
service. Subcommittee hearings are tentatively scheduled for
the fall.
5. Progress of Social Security Administration as an
Independent Agency. The Subcommittee will hold an oversight
hearing to examine the continued progress of SSA as an
independent agency, with a specific focus on the role of the
Advisory Board. This Subcommittee hearing is tentatively
scheduled for the fall.
6. Taxpayer-financed Union Activity. The Subcommittee will
hold an oversight hearing to examine the report of the SSA
Office of Inspector General regarding taxpayer-financed union
activity at SSA. This Subcommittee hearing is tentatively
scheduled for the fall.
7. SSA Administrative Oversight. The Subcommittee also
plans to hold a number of general SSA administrative oversight
hearings during 1997 and 1998.
Sincerely,
Bill Archer, Chairman.
B. Actions Taken and Recommendations Made With Respect to Oversight
Plan
Full Committee
1. Tax proposals in Administration's Fiscal Year 1998
Budget.
Action taken: The Committee held a series of hearings on
the President's FY 1998 budget proposal. The Committee heard
from Administration witnesses on February 11 and 12, 1997, and
held hearings on the education and training tax provisions on
March 5, 1997, the revenue raising provisions on March 12,
1997, and the savings and investment provisions of the
President's budget proposal on March 19, 1997.
2. Fundamental Tax Reform.
Action taken: On April 15, 1997, the Committee held a
hearing on the impact on individuals and families of replacing
the Federal income tax with an alternative tax system.
Subcommittee on Trade--Comparison of oversight plan
developed in January 1997 to actual activities of the
Subcommittee during the 105th Congress:
1. Hearing to examine the outcome of the World Trade
Organization Singapore Ministerial Meeting and the future
direction of the WTO.
Action taken: The Subcommittee hearing was held on February
26, 1997. Testimony taken helped form Committee action on the
Reciprocal Trade Agreements Act, H.R. 2621, the renewal of
fast-track negotiating authority, which would apply to new
agreements being negotiated in the WTO.
2. Hearing on biannual authorizations for the United States
Trade Representative, the Customs Service, and the
International Trade Commission.
Action taken: The Subcommittee hearing was held on March
11, 1997. Testimony received helped form the basis for
consideration of H.R. 1463, legislation authorizing
appropriations for fiscal years 1998 and 1999 for the United
States Trade Representative, the U.S. Customs Service, and the
International Trade Commission.
3. Hearing on U.S. trade policy objectives in Latin
America, in the Pacific Basin, with Japan, and with newly
emerging markets.
Action taken: The Subcommittee held a hearing on March 18,
1997, to review U.S. trade policy objectives and initiatives.
In addition, the Subcommittee held hearings on the Free Trade
Area of the Americas on July 22, 1997, and March 31, 1998.
The Subcommittee also held a hearing on Asia trade issues
on February 24, 1998, and on U.S.-Japan trade relations on July
15, 1998. In December 1998, the Subcommittee led a trade
mission to Australia and New Zealand to gather information
relevant to the Committee's consideration of fast track,
possible future free trade agreements in the region, and trade
liberalization in the Asia-Pacific Economic Cooperation forum.
Testimony and information gathered by the Subcommittee
helped form the basis for consideration of H.R. 2621, the
Reciprocal Trade Agreements Act, providing for the renewal of
fast-track negotiating authority, as well as H. Res. 392, a
resolution relating to the importance of Japanese American
economic relations.
4. Hearing on Normal Trade Relations with China.
Action taken: Subcommittee hearings were held on June 17,
1997, and June 17, 1998 on the renewal of normal trade
relations with China. The Committee also held a hearing on
November 4, 1997, on the possible accession of China to the
World Trade Organization. Testimony taken helped form the basis
for consideration of whether legislative efforts with respect
to China would be appropriate, including extension of normal
trade relations. In 1997 and 1998, the Committee reported
adversely legislation that would disapprove the extension of
normal trade relations to China.
In addition, testimony received formed the basis for
Subcommittee Chairman Crane's introduction of H.R. 2316, a bill
changing the terminology used in U.S. trade statutes from
``most-favored-nation'' to ``normal trade relations.'' H.R.
2316 was enacted as part of the conference agreement on H.R.
2676, the International Revenue Service Restructuring and
Reform Act (P.L. 105-206).
Finally, on April 17, 1997, Chairman Crane requested that
the General Accounting Office conduct an analysis of the
negotiations with China regarding its accession to the WTO. The
Committee expects the results of this study in 1999.
5. Hearing to consider mechanisms for approving the
agreement by which Chile or other countries will accede to the
NAFTA.
Action taken: The Subcommittee hearing was held on
September 30, 1997, to examine implementation issues related to
the renewal of the President's fast-track negotiating
authority. Testimony taken helped form the basis for Committee
action on the Reciprocal Trade Agreements Act, H.R. 2621.
6. Hearing on the Administration's legislatively mandated
overview of the NAFTA.
Action taken: The hearing was held on September 11, 1997.
In addition to the testimony presented at the hearing, the
General Accounting Office testified as to the results of a
study requested by Subcommittee Chairman Crane on the various
economic analyses available on NAFTA's effects, the
implementation of NAFTA's trilateral side agreements, and
NAFTA's dispute settlement processes.
7. Hearing on expansion of trade with sub-Saharan Africa.
Action taken: The Subcommittee hearing was held on April
29, 1997. Testimony taken at the hearing served as the basis
for Committee consideration of H.R. 1432, the African Growth
and Opportunity Act.
8. Hearing on antidumping and countervailing duty issues.
Action taken: In June 1998, the Congressional Budget Office
submitted a report requested by the Committee on Ways and Means
examining the antidumping activity of U.S. trading partners to
determine trends, comparing U.S. activity with that of other
countries, and analyzing claims made by various participants in
the debate over U.S. policy.
In response to allegations of steel being dumped in the
U.S. market by U.S. trading partners, Chairman Archer
introduced H. Con. Res. 350, calling on the President to take
all necessary action under existing law to respond to the
significant increase in steel imports resulting from the
financial crisis in Asia, Russia, and other regions.
9. Hearing on possible extension or reforms of the Trade
Adjustment Assistance (TAA) program.
Action taken: The Subcommittee took testimony on the
effects of trade agreements on U.S. workers at its September
11, 1997, hearing on the President's Comprehensive Review of
the NAFTA and at its September 30, 1997, hearing on the
implementation of fast track authority. The testimony received
formed the basis for Committee consideration of the
reauthorization of the general TAA program and the NAFTA-
related TAA program as part of the Reciprocal Trade Agreements
Act, H.R. 2621. Reauthorization of the general and NAFTA-
related TAA programs was later included in the conference
report on H.R. 4328, the Omnibus Appropriations Bill for Fiscal
Year 1999 (P.L. 105-277).
10. Hearing to review rules of origin and country of origin
marking.
Action taken: Because the negotiations in the World Trade
Organization on Rules of Origin harmonization did not conclude
as scheduled in July 1998, the Subcommittee on Trade postponed
the anticipated hearing on rules of origin pending the outcome
of those negotiations.
On September 14, 1998, the Subcommittee requested written
public comment on H.R. 4526, a bill making changes in rules of
origin of certain textile products.
11. Hearing on Customs laws and practices.
Action taken: Subcommittee hearings were held on May 15,
1997, and April 30, 1998. Testimony taken helped form the basis
for Committee consideration of H.R. 3644, a bill providing for
the use of Customs user fees for additional preclearance
activities of the U.S. Customs Service, and H.R. 3809, the Drug
Free Borders Act.
In addition, the Subcommittee initiated a number of studies
by the General Accounting Office relating to the U.S. Customs
Service. Specifically, Subcommittee Chairman Crane requested a
study, in conjunction with Chairman Horn of the Government
Reform and Oversight Subcommittee on Government Management,
Information and Technology, on how the U.S. Customs Service
allocates its inspectional resources. Chairman Crane also
requested separate studies on the status of the implementation
of the Customs Modernization Act and Customs reorganization,
the air program and international activities of the U.S.
Customs Service, and on audits and investigations conducted by
Customs to target trade violations.
Subcommittee on Health--Comparison of oversight plan
developed in January 1997 to actual activities of the
Subcommittee during the 105th Congress.
1. Hearing to examine Medicare proposals in the President's
Fiscal Year 1998 Budget.
Action taken: The Subcommittee hearing was held on February
13, 1997. Testimony taken at the hearing helped form the basis
of legislation considered by the Committee which was included
in H.R. 2015, the ``Balanced Budget Act of 1997'' (P.L. 105-
33).
2. Hearing to examine Medicare Health Maintenance
Organization Payment Policy.
Action taken: The Subcommittee hearing was held on February
25, 1997. Testimony taken at the hearing helped form the basis
of legislation considered by the Committee which was included
in H.R. 2015, the ``Balanced Budget Act of 1997'' (P.L. 105-
33).
3. Hearing to examine Medicare Home Health and Skilled
Nursing Facility Payment Policies.
Action taken: The Subcommittee hearing was held on March 4,
1997. Testimony taken at the hearing helped form the basis of
legislation considered by the Committee which was included in
H.R. 2015, the ``Balanced Budget Act of 1997'' (P.L. 105-33).
4. Hearing to examine Medicare Health Maintenance
Organization Regulation.
Action taken: The Subcommittee hearing was held on March 6,
1997. Testimony taken at the hearing helped form the basis of
legislation considered by the Committee which was included in
H.R. 2015, the ``Balanced Budget Act of 1997'' (P.L. 105-33).
5. Hearing to examine Medicare Payments for Teaching and
Disproportionate Share Hospitals.
Action taken: The Subcommittee hearing was held on March
11, 1997. Testimony taken at the hearing helped form the basis
of legislation considered by the Committee which was included
in H.R. 2015, the ``Balanced Budget Act of 1997'' (P.L. 105-
33).
6. Hearing to examine Medicare Coverage for Preventive
Benefits.
Action taken: The Subcommittee hearing was held on March
13, 1997. Testimony taken at the hearing helped form the basis
of legislation considered by the Committee which was included
in H.R. 2015, the ``Balanced Budget Act of 1997'' (P.L. 105-
33).
7. Hearing to examine Medicare Oversight Reports.
Action taken: The Subcommittee hearing was held on March
20, 1997 and again on March 3, 1998. Testimony taken at the
1997 hearing helped form the basis of legislation considered by
the Committee which was included in H.R. 2015, the ``Balanced
Budget Act of 1997'' (P.L. 105-33). Testimony from the 1998
hearing helped to form some of the policies in H.R. 4567, the
Medicare Home Health Care and Veterans' Health Improvement Act
of 1998.''
8. Hearing to examine Medicare Coverage Policy.
Action taken: The Subcommittee hearing was held on April
17, 1997. Testimony assisted the Committee in understanding the
Health Care Financing Administration's coverage policies.
Following the hearing, the Committee on Ways and Means
Subcommittee on Health requested the General Accounting Office
to conduct a legal analysis of whether the Health Care
Financing Administration's Technical Advisory Committee (TAC)
was in compliance with the requirements of the Federal Advisory
Committee Act. The GAO found the TAC to be in violation and the
TAC was subsequently disbanded. HCFA is currently developing a
proposal which meets compliance and increases private-sector
input on Medicare coverage decision-making. Letters of
correspondence have been exchanged through the 1998 calendar
year.
9. Hearing to examine Medicare Provider Sponsored
Organizations.
Action taken: The Subcommittee hearing was held on April
24, 1997. Testimony taken at the hearing helped form the basis
of legislation considered by the Committee which was included
in H.R. 2015, the ``Balanced Budget Act of 1997'' (P.L. 105-
33).
Subcommittee on Oversight
A. Subcommittee Hearings for 1997.
1. Taxpayer Advocate Report.
Action taken: The Subcommittee held a hearing on February
25, 1997, to review the 1997 Annual Report of the IRS Taxpayer
Advocate. The Subcommittee held a hearing on February 3, 1998,
to review the 1998 Annual Report of the Taxpayer Advocate.
Testimony taken at the hearings helped in the development of
the Taxpayer Bill of Rights 3 portion of H.R. 2676, the IRS
Restructuring and Reform Act of 1998 (P.L. 105-206).
2. IRS Fiscal Year 1998 Budget/1997 Tax Return Filing
Season.
Action taken: The Subcommittee held a hearing on March 18,
1997, to review the IRS' budget request for FY 1998 and the
1997 tax return filing season. The Subcommittee held a hearing
on March 31, 1998, to review the IRS' budget request for FY
1999 and the 1998 tax return filing season. Testimony taken at
the hearings helped in the development of H.R. 2676, the IRS
Restructuring and Reform Act of 1998 (P.L. 105-206).
3. General Accounting Office (``GAO'') ``High Risk''
Report.
Action taken: The Subcommittee held a hearing on March 4,
1997, on the GAO ``high risk'' reports related to Internal
Revenue Service (IRS) financial management, IRS receivables,
filing fraud, IRS Tax Systems Modernization, Customs Service
financial management, customs asset forfeiture programs, the
year 2000 problem, government-wide information security,
Medicare, Supplemental Security Income (SSI) and Superfund
program management. The Subcommittee has monitored progress of
the high risk programs with the IG offices of the Department of
the Treasury, Department of Health and Human Services, and the
Social Security Administration, as well as the GAO.
4. Taxpayer Bill of Rights 2 (TBOR2) Studies.
Action taken: The Subcommittee held a hearing on February
24, 1998, to examine the Treasury Department Report to the
Congress on Joint Liability and Innocent Spouse Issues, as well
as the GAO report, Information on the Joint and Several
Liability Standard. On March 19, 1998, the Subcommittee issued
a Report to the full Committee on Relief from Joint and Several
Liability for Separated and Divorced Taxpayers. The
Subcommittee's work provided the foundation for the innocent
spouse provisions of H.R. 2676, the Internal Revenue Service
Restructuring and Reform Act of 1998, signed into law on July
22, 1998 (P.L. 105-206).
H.R. 2676, as reported, also established a net interest
rate of zero on equivalent amounts of overpayment and
underpayment of income tax that exist for any period, a
provision retained in the measure as signed into law.
5. Low-Income Housing Credit.
Action taken: The Subcommittee held hearings on April 23,
1997, and May 1, 1997, and received testimony from GAO, the
IRS, the National Council of State Housing Agencies and 14
public witnesses. On May 22, 1997, the Subcommittee issued a
report outlining GAO's report findings and recommendations to
improve the monitoring of enforcement and compliance, and
identifying several recommendations for reform, including the
need to target limited tax resources to families with children,
the need for a market study requirement and a need for more
emphasis on rehabilitation of existing housing stock.
6. Oversight of IRS Tax Debt Collection Issues.
Action taken: The Subcommittee staff met with officials
with the GAO on May 13, 1997. A letter was sent to the
Department of Treasury by Rep. Jim Kolbe, Chairman,
Subcommittee on Treasury, Postal Service, and General
Government, Committee on Appropriations, Rep. Nancy L. Johnson,
Chairman, Subcommittee on Oversight, Committee on Ways and
Means and Stephen Horn, Chairman, Subcommittee on Government
Management, Information, and Technology, Committee on
Government Reform and Oversight on June 10, 1997, directing the
Department to discontinue the IRS pilot program to test the use
of private collection companies to assist the IRS in collecting
delinquent federal taxes until further notice based on input by
GAO. On December 10, 1997, the Subcommittee requested that GAO
examine and report on the key statutory and administrative
issues that need to be addressed in order to design a more
effective pilot program to test the use of private companies to
collect delinquent taxes than the previous pilot program in use
during fiscal years 1996 and 1997.
7. Electronic Federal Tax Payment System.
Action taken: The Subcommittee held a hearing on April 16,
1997, to examine: (1) the status of IRS implementation of
EFTPS; (2) concerns about specific EFTPS features identified by
small business, payroll service providers, the banking
industry, and others. The hearing provided the basis for the
IRS to extend a waiver of a 10 percent penalty for taxpayers
required to enroll in EFTPS for filing their payroll and other
business taxes. The IRS has further extended the waiver while
working to increase participation in this program.
8. Impact of the Tax Laws on Land Use Decisions.
Action taken: The Subcommittee held a hearing on October
28, 1997 to examine the performance of the Empowerment Zone/
Enterprise Community program.
9. Report of the National Commission on Restructuring the
IRS.
Action taken: The Subcommittee held a hearing on July 24,
1997 to provide the Members with a general overview of the
Commission's findings and recommendations, as well as the
Administration's position on the Commission's recommendations;
onSeptember 2, 1997, on the Commission's recommendations for
expanding electronic filing and other actions that could be taken to
help achieve the goal of receiving 80 percent of tax returns
electronically within 10 years; and on September 17, 1997, on the
Commission's recommendations for taxpayer rights, as well as other
taxpayers rights initiatives. The Subcommittee's report, issued October
20, 1997, provided for the basis for the Taxpayer Bill of Rights 3
provisions of the IRS Restructuring and Reform Act of 1998.
10. IRS Employee Misconduct Report.
Action taken: The conference report on the IRS
Restructuring and Reform Act of 1998 (P.L. 105-206) requires
that, in collecting data for the annual report on employee
misconduct, records of taxpayer complaints of misconduct by IRS
employees must be maintained on an individual basis.
B. Other Oversight Subcommittee Activities.
1. Year 2000 Crisis.
Action taken: On May 7, 1998, the Subcommittee held its
first hearing on Y2K to examine the implications of Y2K for
various program beneficiaries, potential risks to program
missions, and major remaining program vulnerabilities. Both
public and private sector witnesses testified on the risks and
mitigation strategies related to Y2K issues. The Subcommittee's
second Y2K hearing was held on June 16, 1998, and focused on
the implications of Y2K on the nation's telecommunications
infrastructure--which is composed of the public sector network
of telephone systems, the Internet, and millions of government
and private sector telecommunications and computer networks.
Specifically, the Subcommittee explored the impacts of critical
infrastructure component failures on Social Security, tax
administration, Medicare, and other major programs within the
Committee's jurisdiction. The public and private sector
witnesses testified on the Y2K readiness of the
telecommunications industry, and the remaining risks and
challenges. The meetings and two hearings produced the basis
for Subcommittee's August 6, 1998, report to the Committee
(WMCP 105-10), which included recommendations to preclude the
disruption of major programs or the discontinuance of vital
services.
2. Earned Income Credit (EIC).
Action taken: The full Committee held a hearing on May 8,
1997 to examine the Earned Income Credit Compliance Study
released by the IRS on April 21, 1997. The Committee received
testimony from the IRS, Treasury and GAO. In response to the
study's findings, an additional $500 million was appropriated
for an EIC compliance initiative.
3. Small Business Tax Simplification.
Action taken: The Subcommittee held a hearing on June 23,
1998, on the impact of the complexity of the Code on individual
taxpayers and small businesses, including the Alternative
Minimum Tax (AMT) and increased expensing limits for small
businesses.
4. Worker Classification Issues.
Action taken: The Subcommittee held two hearings on these
issues in the 104th Congress. The House version of the Taxpayer
Relief Act of 1997 included a statutory safe harbor for
determining worker classification for federal income tax
purposes. The provision was dropped in conference.
5. Pension and Retiree Health Issues.
Action taken: The Subcommittee held a hearing on March 10,
1998, to review pension issues of primary importance to small
business, and retiree health issues. Testimony taken at the
hearing indicated that there was support for a simplified
defined benefit pension plan targeted to small businesses. The
Subcommittee held a hearing on May 5, 1998 to explore the
simplification and reform of the pension tax law. Testimony
taken at these hearings helped form the basis for the
Subcommittee Chairman's interim progress report to the full
Committee Chairman on the Subcommittee's activities on pension
matters.
6. Tax Exempt Organizations.
Action taken: The Subcommittee continued to monitor issues
effecting tax exempt organizations. The Subcommittee also
monitored major IRS regulations effecting tax exempt
organizations, such as regulations dealing with the
intermediate sanction penalty, and joint ventures between non-
profit hospitals and for-profit entities, as well as the public
disclosure rules for public charities including private
foundations. The disclosure rules were included in H.R. 4328,
Making Omnibus Consolidated and Emergency Supplemental
Appropriations for Fiscal Year 1999. (P.L. 105-277)
7. Other Issues. The Subcommittee will examine other issues
in support of the full Committee's activities as they arise
(through briefings, meetings, or hearings if appropriate),
including, among other things, any forthcoming Administration
proposals to simplify the tax laws which relate to IRS practice
and procedural rules, and the administrative and policy
implications of the Administration's educational and job
trainingtax incentives and other expiring tax provisions.
Action taken: See Section C. below for discussion of
additional oversight activities.
8. Field Investigations and Hearings. The Subcommittee will
conduct such field investigations and hearings as Committee
staffing and budget resources permit, and as are necessary for
purposes of evaluating the effectiveness of and compliance with
the programs and laws under the jurisdiction of the Committee
on Ways and Means.
Action taken: The Subcommittee did not deem it necessary to
hold field hearings during the 105th Congress.
Subcommittee on Human Resources--Comparison of oversight
plan developed in January 1997 to actual activities of the
Subcommittee during the 105th Congress:
1. Welfare Reform.
Action taken: The Subcommittee held a hearing on February
26, 1997 on technical corrections to the welfare reform law,
which included testimony from Representative Herger and Olivia
Golden of the Department of Health and Human Services, among
other witnesses. The Subcommittee proceeded to consider H.R.
1048, technical corrections legislation, on April 9, 1997, with
full Committee consideration on April 23, 1997. This technical
corrections bill was included in the Balanced Budget Act of
1997 (P.L. 105-33).
The Subcommittee conducted several oversight hearings about
the Supplemental Security Income (SSI) program. On March 12,
1998, the Subcommittee conducted a joint hearing with the
Subcommittee on Social Security on challenges facing the Social
Security Administration (SSA), including SSA's workload
management as it effects the SSI disability program, the
implementation of SSI changes in the welfare reform law, and
the ongoing risk of SSI fraud. On April 21, 1998, the
Subcommittee held an oversight hearing on specific examples of
SSI fraud and abuse.
2. Child Support.
Action taken: The Subcommittee held a hearing on the
Administration's child support incentive system proposal on
March 20, 1997, which included testimony from the U.S.
Department of Health and Human Services and the California
Department of Social Services. The Subcommittee also held a
hearing on September 10, 1997 on child support system
improvements. On September 18, 1997, the Subcommittee
considered child support incentives legislation (H.R. 2487),
which was followed by full Committee consideration on September
23, 1997. The Subcommittee also held a hearing on January 29,
1998 on modifying child support penalties related to automatic
data processing, and a markup on February 3, 1998 on H.R. 3130,
the Child Support Performance and Incentive Act of 1998. This
legislation--providing for both reform of the child support
incentives system and modifying child support data processing
penalties--was signed into law on July 16, 1998 (P.L. 105-200).
3. Unemployment Compensation.
Action taken: The Subcommittee held a hearing on April 24,
1997 on unemployment compensation reform issues. The
Subcommittee also held a hearing on June 23, 1998 on a specific
reform proposal, H.R. 3684, as well as other proposed changes
to the UC system.
4. Adoption Incentives.
Action taken: The Subcommittee held a hearing on strategies
to encourage adoption on February 27, 1997, featuring witnesses
from the U.S. General Accounting Office and a variety of
private groups. On April 8, 1997, the Subcommittee held a
hearing on H.R. 867, the Adoption Promotion Act of 1997. The
Subcommittee considered H.R. 867 on April 16, 1997, followed by
full Committee consideration on April 23, 1997. The ``Adoption
and Safe Families Act of 1997,'' was signed into law on
November 19, 1997 (P.L. 105-89). The Subcommittee held a field
hearing in Ft. Lauderdale, Florida on December 14, 1998 on
State implementation of the adoption reform law.
5. Welfare and Drugs.
Action taken: The Subcommittee held a hearing on October
28, 1997 on the impacts of substance abuse on families
receiving welfare.
6. Job Development and Budget Issues.
Action taken: The Subcommittee held a hearing on February
13, 1997 on the President's FY 1998 budget proposal, including
provisions that would provide additional welfare-to-work
assistance, especially job development assistance, to parents
struggling to leave welfare for work. Representatives of the
departments of Health and Human Services and Labor and the
Social Security Administration and Representative Lamar Smith,
in addition to several outside groups, testified. On June 5,
1997, the Subcommittee considered its budget reconciliation
recommendations that included a new $3 billion grant program
for job development and other activities designed to help
welfare recipients with the most serious barriers to work. Full
Committee consideration followedon June 10, 1997. H.R. 2015,
the ``Balanced Budget Act of 1997'' was signed into law by the
President on August 5, 1997 (P.L. 105-33).
Subcommittee on Social Security--Comparison of oversight
plan developed in January 1997 to actual activities of the
Subcommittee during the 105th Congress:
1. Hearing series to examine proposals to restore long-term
solvency to the Social Security Trust Funds.
Action taken: The Subcommittee began a hearing series on
``The Future of Social Security for this Generation and the
Next'' on March 6, 1997. The 1994-96 Advisory Council on Social
Security was asked to examine the program's long-range
financial status, as well as the adequacy and equity of its
benefits. The Advisory Council issued its report in January
1997, but was unable to reach a consensus, so the report
included three different approaches to restoring financial
solvency. These approaches ranged from keeping the program's
benefit structure essentially the same while eventually raising
payroll taxes and considering investing part of the Social
Security Trust Funds in the stock market, to reducing benefits
and imposing a new mandatory employee contribution to
individual savings accounts, to a major redesign of the system
that gradually replaces a major portion of the Social Security
retirement benefit with individual private savings accounts.
Testimony was heard from selected members of the Advisory
Council who supported each of the different plans. The
Subcommittee fully explored the major areas of concern
identified by the Council, along with the Council's specific
findings and recommendations.
The Subcommittee held the second hearing in the series on
April 10, 1997. A wide range of experts in economics and public
policy testified about the fundamental issues to consider when
evaluating options for Social Security reform.
The Subcommittee held the third hearing in the series on
May 22, 1997, to examine the findings of the 1997 Annual Report
of the Board of Trustees on the financial status of the Social
Security Trust Funds. Testimony was heard from the two current
public representatives on the Board of Trustees. In addition,
the Subcommittee heard from organizations with different
generational perspectives on Social Security reform.
The Subcommittee held the fourth hearing in the series on
June 24, 1997. Testimony was heard from policy experts on
Social Security reform regarding the degree to which reform is
necessary. Witnesses provided an assessment of the Advisory
Council recommendations, other reform proposals, and offered
specific recommendations for Congress to consider as it moves
forward.
The Subcommittee held the fifth hearing in the series on
July 10, 1997 to receive the views of Members of Congress and
representatives of business and labor groups on Social Security
reform.
The Subcommittee held the sixth hearing in the series on
September 18, 1997, to examine the views of experts on the
Social Security reform experiences of other countries.
Testimony was received from witnesses from Chile, Sweden,
Australia, and the United Kingdom and focused on: prevailing
factors contributing to Social Security reform, national budget
and macroeconomic effects of the reforms, problems faced during
the transition to the new Social Security system (including
transition costs and how such costs were paid for), the degree
of individual risk and reward assumed, the degree to which
protections against inflation are contained in the new Social
Security system, and the degree to which features of the Social
Security system are applicable to the United States situation.
The Subcommittee held the seventh hearing in the series on
October 23, 1997, to examine the current state of public
opinion on the future of Social Security. Testimony was
received from public forum facilitators and polling experts on
what Americans are saying about the future of Social Security
(including Americans' understanding of how Social Security
works and why the program is facing long-term insolvency), and
American's views on what changes are necessary to fix Social
Security.
The Subcommittee held the eighth hearing in the series on
February 26, 1998, to examine the implications of raising the
retirement age. Testimony was received from actuaries, social
insurance experts, employers, and employee representatives on
proposals to raise the normal retirement age and what intended
and unintended effects they foresee.
The Subcommittee held the ninth hearing in the series on
May 21, 1998, to examine the implications of proposals
affecting Federal, State, and local government employees.
Testimony was received from Members of Congress, the U.S.
General Accounting Office, Federal and State government
employee representatives, and social insurance experts on the
implications of extending mandatory Social Security coverage to
all newly hired State and local employees, and altering current
law provisions affecting the Social Security benefits of
persons who receive government pensions.
The Subcommittee held the tenth hearing in the series on
June 3, 1998, to examine the proposals regarding personal
accounts. Testimony was received by Social Security experts on
how personal accounts would be administered, how personal
accounts would be financed, how personal accounts would be
accessed and dispersed, what investment vehicles for the
personal accounts are appropriate, how personal accounts would
beintegrated with other private pensions and government
benefits, and how these personal accounts would work within current tax
law.
The Subcommittee held the eleventh hearing in the series on
June 18, 1998, to examine in detail the structure of individual
savings accounts within the Social Security system and the
effects that individually-owned investments would have for
retirees, financial markets, the investment community,
individual investors and businesses, both large and small.
Testimony was received by experts in the field of investments
and capital markets and representatives of institutions that
might become participants in a system of individual savings
accounts.
On April 1, 1998, the full Committee held a hearing on the
use of an expert panel to design long-range Social Security
reform. On April 23, 1998, the Committee reported H.R. 3546,
the ``National Dialogue on Social Security Act of 1997.'' The
bill passed the House on April 29, 1998.
On November 19, 1998, the full Committee held a hearing to
address the role past policy changes and legislative processes
have played in the current and future financial condition of
Social Security. Testimony from the Administration, former
Administration officials, and social insurance experts included
the challenges facing the program in the next century and the
legislative process required for a successful reform of the
program.
2. Hearings to examine the long-term solvency of the Social
Security Disability Insurance Trust Fund and oversight of the
disability process.
Action taken: The Subcommittee held a hearing on July 23-
24, 1997, to receive the views of various agencies, experts,
consumers, and providers regarding the barriers which prevent
Social Security disability recipients from returning to work.
Witnesses offered recommendations for changes to the law that
would remove these barriers. Testimony at the hearing formed
the basis of H.R. 3433, the ``Ticket to Work and Self-
Sufficiency Act of 1998,'' which was introduced by Subcommittee
on Social Security Chairman Bunning, on behalf of himself and
Mrs. Kennelly.
The Subcommittee held a hearing on September 25, 1997, to
review the current status of the continuing disability review
(CDR) workload, examine the Social Security Administration's
(SSA's) use of the additional funds made available in 1996 for
CDRs, and to consider the findings of the GAO regarding SSA's
management of the CDR process.
The Subcommittee held a hearing on March 17, 1998, to
examine H.R. 3433, the ``Ticket to Work and Self-Sufficiency
Act of 1998.'' Testimony in support of the bill was received by
the Social Security Administration, individuals with
disabilities, and providers of rehabilitation and support
services.
3. Hearing to examine the disability appeals process.
Action taken: The Subcommittee held a hearing on April 24,
1997, to review the current status of the Office of Hearings
and Appeals workloads and their impact on service to the
public; to examine the effects of SSA's short- and long-term
initiatives to address those workloads; and to consider the
findings of the GAO regarding SSA's timeliness and consistency
in managing disability decisions.
4. Oversight hearing on the Social Security
Administration's progress in redesigning the disability claims
process.
Action taken: Subcommittee on Social Security Chairman
Bunning requested that the General Accounting Office continue
their audit of the Social Security Administration's progress in
their redesign of the disability claims process. The GAO report
is expected to be completed by March of 1999. Redesign progress
was addressed during the March 12, 1998 joint Subcommittee
hearing to examine the challenges facing the new Commissioner
of Social Security.
5. Joint oversight hearing on the continued progress of the
Social Security Administration as an Independent Agency.
Action taken: The Subcommittee on Social Security and the
Subcommittee on Human Resources held a joint hearing on March
12, 1998, to examine the challenges facing the new Commissioner
of Social Security, Kenneth Apfel. Testimony focused on the
views of the Commissioner, along with the findings of recent
audits and studies conducted by the General Accounting Office
and SSA's Office of the Inspector General.
6. Oversight hearing on the report of the SSA Office of
Inspector General on taxpayer-financed union activity at SSA.
Action taken: The Subcommittee held three days of hearings
on July 22, 23 and 24, 1998, to examine labor-management
relations at the Social Security Administration. Testimony was
provided by SSA's Acting Inspector General, SSA employees, SSA
officials and the President of the union who represents many of
the Social Security field office employees. Testimony focused
on the findings of the Inspector General with respect to the
accuracy and completeness with which union activity spending is
accounted for by SSA management, the scope of non-agency
activities at SSA, the extent to whichthese non-agency
activities are subsidized by taxpayers, and suspected abuse of official
time.
Following the hearings, Subcommittee Chairman Bunning asked
SSA's Office of Inspector General to conduct an in-depth audit
to follow through on the preliminary findings presented by the
General Accounting Office in 1996. GAO's findings were
addressed during an oversight hearing in July 1998. SSA
reported that in fiscal year 1996, spending for union
activities increased to $14.7 million. This represents a 17%
increase over the prior year, and a 145% increase since 1993.
Subcommittee on Social Security Chairman Bunning worked closely
with the Appropriations Subcommittee on Labor, Health, and
Human Services, and Education Chairman Porter to prevent Social
Security Trust Fund spending on union activities at SSA. As a
result, the SSA appropriation included language which provided
that expenditures by the Social Security Trust Funds for union
activities shall be reimbursed, with interest.
7. General SSA administrative oversight hearings.
Action taken: The Subcommittee held a hearing on May 6,
1997, to review on-line access to Social Security earnings
records offered through the SSA's web site. SSA, GAO, and
privacy experts gave testimony as to how privacy and security
of information can be protected on-line, whether violations of
the process can be detected, and if such violations can be
investigated and prosecuted.
C. Additional Oversight Activities and Any Recommendation or Actions
Taken
1. ADDITIONAL OVERSIGHT ACTIVITIES OF THE TRADE SUBCOMMITTEE
In addition to the oversight activities detailed above with
respect to the Committee's oversight plan, the Subcommittee
held a number of hearings to address various topics concerning
trade policy: U.S. economic and trade policy toward Cuba on May
7, 1998; trade with the European Union, including the New
Transatlantic Agenda and the New Transatlantic Economic
Partnership on July 23, 1997 and July 28, 1998; U.S.-Vietnam
trade relations on June 18, 1998; U.S. efforts to reduce
barriers to trade in agriculture on February 12, 1998; and the
use and effect of unilateral trade sanctions on October 23,
1998.
The Subcommittee also requested written public comment on
several trade issues and pending legislation: extension of
unconditional normal trade relations with Mongolia; extension
of unconditional normal trade relations to the Lao People's
Democratic Republic; and legislation introduced in the 105th
Congress proposing miscellaneous and technical changes to U.S.
trade statutes.
Finally, the Subcommittee requested and received a number
of reports not listed in its oversight plan, as follows:
requested a study by the General Accounting Office to review
the state of implementation of the United States-Japan
agreements on insurance signed in 1994 and 1996; requested a
study by the General Accounting Office to evaluate how well the
United States Trade Representative and the Department of
Commerce monitor and enforce compliance with existing trade
agreements and trade laws; received a study from the
International Trade Commission providing an overview and
analysis of current U.S. unilateral economic sanctions;
requested and received a report from the International Trade
Commission concerning the structure of the global large civil
aircraft industry and market; requested a study from the ITC on
the competitive condition of the U.S. piano industry.
2. additional oversight activities of the oversight subcommittee
The Subcommittee held a hearing on April 23, 1998 to review
the operation of the tax law related to health insurance.
Testimony taken at the hearing helped in the development of
legislation to improve the deductibility of health insurance
premiums paid by self-employed persons which was included in
H.R. 4328, Making Omnibus Consolidated and Emergency
Supplemental Appropriations for Fiscal Year 1999.
The Subcommittee also held a hearing on August 4, 1998, to
review whether the funding mechanisms of the schools and
libraries fund, a.k.a. the e-rate program, enacted as part of
Telecommunications Act of 1996. Testimony was taken in order
that the Subcommittee might consider whether the funding
mechanisms of the e-rate program, as implemented by the Federal
Communications Commission, involves revenue or tax matters and
whether the program was properly authorized.
3. additional oversight activities of the human resources subcommittee
In addition to the Subcommittee's oversight activities on
welfare reform and other legislative issues described above, on
March 19, 1998, the Subcommittee conducted a hearing on general
oversight issues involving the implementation of the welfare
reform law. The Subcommittee also held a hearing on fatherhood
and welfare reform on July 20, 1998. The Subcommittee also
conducted two field hearings that included panels devoted to
testimony on implementation of both the 1996 welfare reforms
and the child support reforms. These field hearings were
conducted in Phoenix, Arizona on June 12, 1998 and in Carson
City, Nevada on August 24, 1998. The Subcommittee also held an
oversighthearing on State implementation of the child support
enforcement provisions of the 1996 welfare reform law on May 19, 1998.
On child welfare issues, in addition to hearings on specific
legislation developed by the Subcommittee, three oversight hearings
were held on October 28, 1997, June 11, 1998, and September 15, 1998.
These hearings addressed the impact of substance abuse on the child
welfare caseload, the establishment of a federal register to facilitate
adoption reunions, and the implementation of the interethnic adoption
amendments to remove barriers to adoption across race.
4. additional oversight activities of the health subcommittee
In addition to the activities detailed above, the
Subcommittee on Health continued its oversight investigations
into the Health Care Financing Administration's (HCFA)
development of the Medicare Transaction System (MTS). The
system was originally designed to replace the numerous Medicare
claims review systems under which Medicare claims are paid. MTS
would have allowed HCFA to evaluate claims under a single
review system, which HCFA believed would improve efficiency and
would assist the agency in combating Medicare fraud and abuse.
The Subcommittee discovered that system development was behind
schedule and over budget. Eventually, due to Congressional
pressure, HCFA's contract with contractors for development of
MTS was terminated in August 1997. Estimates of total HCFA
expenditures on MTS software range from $41 to $50 million.
However, the GAO reported to the Subcommittee that HCFA spent
closer to $80 million on MTS, including $50 million for
software development and $30 million for ``internal HCFA
costs.''
The Subcommittee on Health also held a number of other
hearings to examine the operations of the Department of Health
& Human Services (HHS) in general. These hearings included a
hearing on April 8, 1997 on Children's Access to Health
Coverage, a hearing on April 29, 1997 into Coordinated Care
Options, a hearing on July 17, 1997 regarding the Inspector
General's audit of HCFA, a hearing on September 25, 1997
regarding implementation of the Health Insurance Portability
and Accountability Act, a hearing on October 9, 1997 regarding
Health Care Waste, Fraud and Abuse.
During 1998, the Subcommittee on Health held the following
hearings: a hearing on January 29, 1998 preparing HCFA for the
21st Century; a hearing on February 26, 1998 assessing Health
Care Quality; a hearing on March 24, 1998 regarding Patient
Confidentiality; a hearing on April 23, 1998 regarding Patient
Appeals and a hearing on August 6, 1998 regarding Medicare Home
Health.
5. additional oversight activities of the social security subcommittee
The SSA submitted a draft strategic plan to Congress on
June 30, 1997, as part of the statutory requirement of the
Government Performance and Results Act to ``consult'' with
Congress prior to submission of a final strategic plan on
September 30, 1997. In order for the Subcommittee to solicit
constructive feedback on improving the plan, two working group
meetings were held, including former SSA officials,
representatives from the Congressional Research Service,
Congressional Budget Office, along with SSA employee groups and
advocates. A letter providing formal feedback to SSA regarding
the draft strategic plan was sent by Chairman Bunning, Ranking
Member Mrs. Kennelly, and the Appropriations Subcommittee on
Labor, Health, and Human Services and Education Chairman
Porter.
The Subcommittee continues to closely monitor SSA's problem
of uncredited earnings reports in the agency's ``suspense
file,'' including regular staff briefings by the Office of
Inspector General who is conducting an ongoing investigation.
Subcommittee on Social Security Chairman Bunning requested
a number of reports from the General Accounting Office,
including requests to: study a proposal to report estimated
rates of return to Social Security contributions on the
Personal Earnings and Benefit Estimate Statement; study SSA's
management of information technology (including year 2000
readiness, the status of SSA's efforts to implement its new
modernized information systems infrastructure, efforts to
improve its software development process, and SSA's Internet
service delivery initiatives); investigate the potential
consequences from extending Social Security coverage to state
and local government workers and examine alternative state and
local retirement systems to determine if there are lessons to
be learned for Social Security reform from these other systems;
determine the extent to which the Social Security number is
being used in government and private entities and estimate the
impacts of restricting the use of the Social Security number;
and evaluating the extent to which attorneys and other
individuals representing claimants for benefits under title II
of the Social Security Act and supplemental security income
benefits under title XVI of the Act in administrative hearings
before administrative law judges adequately represent their
client's interests.
6. additional oversight activities of the full committee
The Committee investigated and conducted oversight on areas
within its jurisdiction, as follows.
On February 5, 1997, the Committee held a hearing on
maintaining the solvency of the Airport and Airway Trust Fund.
On February 12, 1997, the Committee considered H.R. 668, the
``Airport and Airway Trust Fund Tax Reinstatement Act of
1997.'' H.R. 668 passed the House and became Public Law 105-2.
On May 8, 1997, the Committee held a hearing on the IRS's
1995 Earned Income Tax Credit Compliance Study. Certain Earned
Income Credit reforms were incorporatedinto the Taxpayer Relief
Act of 1997.
The Committee held a series of hearings on various tax
reduction proposals. On January 28, 1998, the Committee held a
hearing on proposals intended to rectify perceived unfair
provisions in the tax code, focusing on the ``marriage tax
penalty'' and the estate and gift tax. On February 4, 1998, the
Committee held a hearing on tax rates, addressing alternative
minimum tax relief for individuals, proposals to reduce Federal
income or payroll taxes, and provisions in the tax code that
operate as ``hidden rates.'' On February 12, 1998, the
Committee held a hearing on new savings incentives, including
modifications to the new capital gains law and proposals to
provide an exclusion for interest and dividend income. Several
of these proposals were incorporated into legislation,
including H.R. 2676, the ``Internal Revenue Service
Restructuring and Reform Act of 1998,'' H.R. 4579, the
``Taxpayer Relief Act of 1998,'' and the ``Tax and Trade Relief
Act of 1998'' in H.R. 4328, the ``Omnibus Consolidated and
Emergency Supplemental Appropriations Act, 1999.''
The Committee heard from Administration witnesses on
February 25, 1998, regarding the revenue provisions in the
President's FY 1997 budget proposal.
On June 24, 1998, the Committee held a hearing on the debt
management practices of the U.S. Department of the Treasury in
an era of budget surpluses.
Appendix I. Jurisdiction of the Committee on Ways and Means
A. 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.
B. 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 105th 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.
C. Brief Description of Committee's Jurisdiction
The foregoing recitation of the provisions of House Rule X,
clause 1, paragraph (s), 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 $5.95 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
105th Congress can be outlined as follows:
(a) Old-age, survivors, and disability
insurance (title II)--At present, there are
approximately 148 million workers in employment
covered by the program, and as of December
1997, $366 billion in benefits were being paid
annually to 44 million individuals.
(b) Medicare (title XVIII)--Provides hospital
insurance benefits to 33.4 million persons over
the age of 65 and to 5.1 million disabled
persons. Voluntary supplementary medical
insurance is provided to 32.3 million aged
persons and 4.4 million disabled persons.
Expenditures under these programs were $213.6
billion in fiscal year 1998.
(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 1997, 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, and 5.1
million on the basis of blindness or
disability. Total federally administered
payments during fiscal year 1997 amounted to
approximately $29.4 billion, of which $26.5
billion were basic Federal benefits and $2.9
billion were federally administered State
supplements to the payments.
(d) Temporary Assistance for Needy Families
(TANF) (part A of title IV)--The TANF program
is a block grant of about $16.5 billion awarded
to states to provide income assistance to poor
families, to end dependency on welfare
benefits, to prevent nonmarital births, and to
encourage marriage. TANF also includes
incentive funds for states that achieve the
overall program goals and additional incentive
funds for states that are successful in
reducing nonmarital births. In most cases, TANF
benefits for individuals are limited to 5 years
and individuals must work to maintain their
eligibility. In June of 1998, about 3 million
families and 12.2 million individuals received
benefits from the TANF program. In fiscal year
1997, Federal administrative expenditures
totaled $2.3 billion for the child support
enforcement program. Child support collections
for that year totaled $13.4 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 to the States for fiscal year 1999
was $1.9 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 1997, an estimated $21.0 billion
was paid in unemployment compensation benefits,
with approximately 7.5 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 1999, Federal expenditures for
child welfare services totaled $292 million.
Federal expenditures for foster care were
approximately $3.5 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 Acts 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 normal-trade- relations (NTR) 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 (USTR).
D. Revenue Originating Prerogative of the House of Representatives
The Constitutional Convention debated adopting the British
model in which the House of Lords could not amend revenue
legislation sent to it from the House of Commons. Eventually,
however, the Convention proposed and the States later ratified
the Constitution providing that ``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.''
(Article 1, Section 7, clause 1.)
In order to pass constitutional scrutiny under this
``origination clause,'' a tax bill must be passed first by the
House of Representatives. After the House has completed action
on a bill and approved it by a majority vote, the bill is
transmitted to the Senate for formal action. The Senate may
have already reviewed issues raised by the bill before its
transmission. For example, the Senate Committee on Finance
frequently holds hearings on tax legislative proposals before
the legislation embodying those proposals is transmitted from
the House of Representatives. On occasion, the Senate will
consider a revenue bill in the form of a Senate or ``S.'' bill,
and then await passage of a revenue (``H.R.'') bill from the
House. The Senate then will add or substitute provisions of the
``S.'' bill as an amendment to the ``H.R.'' bill and send the
``H.R.'' bill back to the House of Representatives for its
concurrence or for conference on the differing provisions.
E. The House's Exercise of its Constitutional Prerogative: ``Blue-
Slipping''
When a Senate bill or amendment to a House bill infringes
on the constitutional prerogative of the House to originate
revenue measures, that infringement may be raised in the House
as a matter of privilege. That privilege has also been asserted
on a Senate amendment to a House amendment to a Senate bill
(see 96th Congress, 1st Session, November 8, 1979,
Congressional Record, p. H10425).
Note that the House in its sole discretion may determine
that legislation passed by the Senate infringes on its
prerogative to originate revenue legislation. In the absence of
such determination by the House, the Federal courts are
occasionally asked to rule a certain revenue measure to be
unconstitutional as not having originated in the House (see
U.S. v. Munoz-Flores, 495 U.S. 385 (1990).
Senate bills or amendments to nonrevenue bills infringe on
the House's prerogative even if they do not raise or reduce
revenue. Such infringements are referred to as ``revenue
affecting.'' Thus, any import ban which could result in lost
customs tariffs must originate in the House (100th Congress,
1st Session, July 30, 1987 100th Congress, 2d Session, June 16,
1988, Congressional Record, p. H4356).
Offending bills and amendments are returned to the Senate
through the passage in the House of a House Resolution which
states that the Senate provision: ``in the opinion of the
House, contravenes the first clause of the seventh section of
the first article of the Constitution of the United States and
is an infringement of the privilege of the House and that such
bill be respectfully returned to the Senate with a message
communicating this resolution'' (e.g., 100th Congress, 1st
Session, July 30, 1987, Congressional Record, p. H6808) This
practice is referred to as ``blue slipping'' because the
resolution returning the offending bill to the Senate is
printed on blue paper.
In other cases, the Committee of the Whole House has passed
a similar or identical House bill in lieu of a Senate bill or
amendment (e.g., 91st Congress, 2d Congress, May 11, 1970,
Congressional Record, pp. H14951-14960). The Committee on Ways
and Means has also reported bills to the House which were
approved and sent to the Senate in lieu of Senate bills (e.g.,
93d Congress, 1st Session, November 6, 1973, Congressional
Record, pp. 36006-36008). In other cases, the Senate has
substituted a House bill or delayed action on its own
legislation to await a proper revenue affecting bill or
amendment from the House (see 95th Congress, 2d Session,
September 22, 1978, Congressional Record, p. H30960; January
22, 1980, Congressional Record, p. S107).
Any Member may offer a resolution seeking to invoke Article
I, Section 7. However, the determination that a bill violates
the Origination Clause has been traditionally made by members
of the Committee on Ways and Means, and the resolution has been
offered by the Chairman or another Member of the Committee on
Ways and Means. Because Article I, Section 7 involves the
privileges of the House, a blue-slip resolution offered by the
Chairman or other member of the Committee on Ways and Means has
been typically adopted by voice vote on the House Floor.
However, in cases where the Chairman of the Committee on Ways
and Means did not believe that the bill in question violated
the Origination Clause or the objection had been dealt with in
another manner, resolutions offered by other Members of the
House have been tabled. [See adoption of motion by Mr.
Rostenkowski to table H. Res. 571, 97-2, p. 22127.]
BLUE SLIP RESOLUTIONS--97TH CONGRESS THROUGH 105TH CONGRESS
CHRONOLOGICAL LIST
[Resolutions passed by the House returning to the Senate bills passed in
violation of the origination clause of the United States Constitution
(Clause 1, Section 7 of Article 1)]
------------------------------------------------------------------------
Description of Senate action
H. Res., sponsor, and date of House (and related House action, if
passage any
------------------------------------------------------------------------
105th Congress:
H. Res. 601, Mr. Crane, Oct. 15, On October 8, 1998, the Senate
1998. passed S. 361, the Tiger and
Rhinoceros Conservation Act of
1998. This legislation would
have had the effect of
creating a new basis and
mechanism for applying import
restrictions for products
intended for human consumption
or application containing (or
labeled as containing) any
substance derived from tigers
or rhinoceroses. The proposed
change in the import laws
constituted a revenue measure
in the constitutional sense,
because it would have had a
direct impact on customs
revenues.
H. Res. 379, Mr. Ensign, Mar. 5, On April 15, 1997, the Senate
1998. passed S. 104, the Nuclear
Waste Policy Act of 1997. This
legislation would have
repealed a revenue provision
and replaced it with a user
fee. The revenue provision in
question was a fee of 1 mill
per kilowatt hour of
electricity generated by
nuclear power imposed by the
Nuclear Waste Policy Act of
1982. The proposed user fee in
the legislation would have
been limited to the amount
appropriated for nuclear waste
disposal. The original fee was
uncapped, and, in fact,
because the fees collected
exceeded the associated costs,
it was being used as revenue
to finance the federal
government generally. Its
proposed repeal therefore
constituted a revenue measure
in the constitutional sense
because it would have had a
direct impact on federal
revenues.
104th Congress:
H. Res. 554, Mr. Crane, Sept. 28, On June 30, 1996, the Senate
1996. passed H.R. 400, the Anaktuvuk
Pass Land Exchange and
Wilderness Redesignation Act
of 1995, with an amendment.
Section 204(a) of the Senate
amendment would have
overridden existing tax law by
expanding the definition of
actions not subject to
federal, state, or local
taxation under the Alaska
Native Claims Settlement Act.
These changes constituted a
revenue measure in the
constitutional sense because
they would have had a direct
impact on federal revenues.
H. Res. 545, Mr. Archer, Sept. 27, On September 25, 1996, the
1996. Senate passed S. 1311, the
National Physical Fitness and
Sports Foundation
Establishment Act. Section 2
of the bill would have waived
the application of certain
rules governing recognition of
tax-exempt status for the
foundation established under
this legislation. This
exemption constituted a
revenue measure in the
constitutional sense because
it would have had a direct
impact on federal revenues.
H. Res. 402, Mr. Shaw, Apr. 16, On January 26, 1996, the Senate
1996. passed S. 1463, to amend the
Trade Act of 1974. The bill
would have changed the
authority and procedure for
investigations by the
International Trade Commission
for certain domestic
agricultural products. Such
investigations are a predicate
necessary for achieving access
to desired trade remedies that
the President may order, such
as tariff adjustments, tariff-
rate quotas, quantitative
restrictions, or negotiation
of trade agreements to limit
imports. By creating a new
basis and mechanism for import
restrictions under authority
granted to the President, the
bill constituted a revenue
measure in the constitutional
sense because it would have
had a direct impact on customs
revenues.
H. Res. 387, Mr. Crane, Mar. 21, On February 1, 1996, the Senate
1996. passed S. 1518, repealing the
Tea Importation Act of 1897.
Under existing law in 1996, it
was unlawful to import
substandard tea, except as
provided in the Harmonized
Tariff Schedule. Changing
import restrictions
constituted a revenue measure
in the constitutional sense
because it would have had a
direct impact on customs
revenues.
103d Congress:
H. Res. 577, Mr. Gibbons, Oct. 7, On October 3, 1994, the Senate
1994. passed S. 1216, the Crow
Boundary Settlement Act of
1994. The bill would have
overridden existing tax law by
exempting certain payments and
benefits from taxation. These
exemptions constituted a
revenue measure in the
constitutional sense because
they would have had a direct
impact on federal revenues.
H. Res. 518, Mr. Gibbons, Aug. 12, On July 20,1994, the Senate
1994. passed H.R. 4554, the
Agriculture and Rural
Development Appropriation for
FY1995, with amendments.
Senate amendment 83 would have
provided authority for the
Food and Drug Administration
to collect fees to cover the
costs of regulation of
products under their
jurisdiction. However, these
fees were not limited to
covering the cost of specified
regulatory activities, and
would have been charged to a
broad cross-section of the
public (rather than been
limited to those who would
have benefited from the
regulatory activities) to fund
the cost of the FDA's
activities generally. These
fees constituted a revenue
measure in the constitutional
sense because they were not
based on a direct relationship
between their level and the
cost of the particular
government activity for which
they would have been assessed,
and would have had a direct
impact on federal revenues.
H. Res. 487, Mr. Gibbons, July 21, On May 25, 1994, the Senate
1994. passed S. 1030, the Veterans
Health Programs Improvement
Act of 1994. A provision in
the bill would have exempted
from taxation certain payments
made on behalf of participants
in the Education Debt
Reduction Program. This
provision constituted a
revenue measure in the
constitutional sense because
it would have had a direct
impact on federal revenues.
H. Res. 486, Mr. Gibbons, July 21, On May 29, 1994, the Senate
1994. passed S. 729, to amend the
Toxic Substances Control Act.
Title I of the bill included
several provisions to prohibit
the importation of specific
categories of products which
contained more than specified
quantities of lead. By
establishing these import
restrictions, the bill
constituted a revenue measure
in the constitutional sense
because it would have had a
direct impact on customs
revenues.
H.Res. 479, Mr. Rangel, July 14, On June 22, 1994, the Senate
1994. passed H.R. 4539, the
Treasury, Postal Service, and
General Government
Appropriation for FY1995, with
amendments. Senate amendment
104 would have prohibited the
Treasury from using
appropriations to enforce the
Internal Revenue Code
requirement for the use of
undyed diesel fuel in
recreational motorboats. This
prohibition therefore
constituted a revenue measure
in the constitutional sense
because it would have had a
direct impact on federal
revenues.
102d Congress:
H. Res. 373, Mr. Rostenkowski, Feb. On August 1, 1991, the Senate
25, 1992. passed S. 884 amended, the
Driftnet Moratorium
Enforcement Act of 1991; This
legislation would require the
President to impose economic
sanctions against countries
that fail to eliminate large-
scale driftnet fishing.
Foremost among the sanction
provisions are those which
impose a ban on certain
imports into the United States
from countries which continue
to engage in driftnet fishing
on the high seas after a
certain date. These changes in
our tariff laws constitute a
revenue measure in the
constitutional sense, because
they would have a direct
effect on customs revenues.
H. Res. 267, Mr. Rostenkowski, Oct. On February 20, 1991, the
31, 1991. Senate passed S. 320, to
reauthorize the Export
Administration Act of 1979.
This legislation contains
several provisions which
impose, or authorize the
imposition of, a ban on
imports into the United
States. Among the provisions
containing import sanctions
are those relating to certain
practices by Iraq, the
proliferation and use of
chemical and biological
weapons, and the transfer of
missile technology. These
changes in our tariff laws
constitute a revenue measure
in the constitutional sense,
because they would have a
direct effect on customs
revenues.
H. Res. 251, Mr. Russo, Oct. 22, On July 11, 1991, the Senate
1991. passed S. 1241, the Violent
Crime Act of 1991. This
legislation contains several
amendments to the Internal
Revenue Code. Sec. 812(f)
provides that the police corps
scholarships established under
the bill would not be included
in gross income for tax
purposes. In addition, secs.
1228, 1231, and 1232 each make
amendments to the Tax Code
with respect to violations of
certain firearms provisions.
Finally, title VII amends sec.
922 of title VIII of the U.S.
Code, making it illegal to
transfer, import or possess
assault weapons. These changes
in our tariff and tax laws
constitute revenue measures in
the constitutional sense,
because they would have an
immediate impact on revenues
anticipated by U.S. Customs
and the Internal Revenue
Services.
101st Congress:
H. Res. 287, Mr. Cardin, Nov. 9, On August 4, 1989, the Senate
1989. passed S. 686, the Oil
Pollution Liability and
Compensation Act of 1989. This
legislation contained a
provision which would have
allowed a credit against the
oil spill liability tax for
amounts transferred from the
Trans-Alaska Pipeline Trust
Fund to the Oil Spill
Liability Trust Fund.
H. Res. 177, Mr. Rostenkowski, June On Apr. 19, 1989, the Senate
15, 1989. passed S. 774, the Financial
Institution Reform, Recovery
and Enforcement Act of 1989.
This legislation would create
two corporations to administer
the financial assistance under
the bill: the Resolution Trust
Corporation and the Resolution
Financing Corporation. S. 774
would have conferred tax-
exempt status to these two
corporations. Without these
two tax provisions, these two
corporations would be taxable
entities under the Federal
income tax.
100th Congress:
H. Res. 235, Mr. Rostenkowski, July On Mar. 30, 1987, the Senate
30, 1987. passed S. 829, legislation
which would authorize
appropriations for the U.S.
International Trade
Commission, the U.S. Customs
Service, and the Office of the
U.S. Trade Representative for
fiscal year 1988, and for
other purposes. In addition,
the bill contained a provision
relating to imports from the
Soviet Union which amends
provisions of the Tariff Act
of 1930.
H. Res. 474, Mr. Rostenkowski, June On 0ct. 6, 1987, the Senate
16, 1988 (see also H.R. 3391). passed S. 1748, legislation
which would prohibit the
importation into the United
States of all products from
Iran. (The House passed H.R.
3391, which included similar
provisions, on 0ct. 6, 1987.)
H. Res. 479, Mr. Rostenkowski, June On May 13, 1987, the Senate
21, 1988 (see also H.R. 2792 and passed S. 727, legislation
H.R. 4333). which would clarify Indian
treaties and Executive orders
with respect to fishing
rights. This legislation dealt
with the tax treatment of
income derived from the
exercise of Indian treaty
fishing rights. (The House
passed H.R. 2792, which
included similar provisions,
on June 20, 1988, under
suspension of the rules and
was enacted into law as part
of Public Law 100-647, H.R.
4333.)
H. Res. 544, Mr. Rostenkowski, On Sept. 9, 1988, the Senate
Sept. 23, 1988 (see also H.R. passed S. 2662, the Textile
1154). and Apparel Trade Act of 1988.
This legislation would impose
global import quotas on
textiles and footwear
products.
H. Res. 552, Mr. Rostenkowski, On Sept. 9, 1988, the Senate
Sept. 28, 1988. passed S. 2763, the Genocide
Act of 1988. This legislation
contained a ban on the
importation of all oil and oil
products from Iraq.
H. Res. 603, Mr. Rostenkowski, Oct. On Mar. 30, 1988, the Senate
21, 1988. passed S. 2097, the Uranium
Mill Tailings Remedial Action
Amendments of 1987. This
legislation would establish a
Federal fund to assist in the
financing of reclamation and
other remedial action at
currently active uranium and
thorium processing sites and
would increase the demand for
domestic uranium. The fund
would be financed in part by
what are called ``mandatory
fees'' which are equal to $22
per kilogram for uranium
contained in fuel assemblies
initially loaded into civilian
nuclear power reactors during
calendar years 1989- 1993. In
addition, S. 2097 would impose
charges on domestic utilities
that use foreign-source
uranium in new fuel assemblies
loaded in their nuclear
reactors.
H. Res. 604, Mr. Rostenkowski, Oct. On Aug. 8, 1988, the Senate
21, 1988. passed H.R. 1315, legislation
which would authorize
appropriations for the Nuclear
Regulatory Commission for
fiscal years 1988 and 1989.
Title IV of the legislation
would, among other things,
establish a Federal fund to
assist in the financing of
reclamation and other remedial
action at currently active
uranium and thorium processing
sites and would assist the
domestic uranium industry by
increasing the demand for
domestic uranium. The fund
would be financed in part by
what are called ``mandatory
fees'' equal to $72 per
kilogram of uranium contained
in fuel assemblies initially
loaded into civilian nuclear
power reactors on or after
Jan. 1, 1988. These fees would
be paid by licensees of
civilian nuclear power
reactors and would be in place
until $1 billion had been
raised.
99th Congress:
H. Res. 283, Mr. Rostenkowski, Oct. On Sept. 26, 1985, the Senate
1, 1985. passed S. 1712, legislation
which would extend the 16-
cents-per-pack cigarette
excise tax rate for 45 days,
through Nov. 14, 1985. (The
House passed H.R. 3452, which
included a similar extension,
on Sept. 30, 1985.)
H. Res. 562, Mr. Rostenkowski, The Senate passed S. 638,
Sept. 25, 1986. legislation to provide for the
sale of Conrail to the Norfolk
Southern Railroad. The
legislation contained numerous
provisions relating to the tax
treatment of the sale of
Conrail.
98th Congress:
H. Res. 195, Mr. Rostenkowski, June On Apr. 21, 1983, the Senate
17, 1983. passed S. 144, a bill to
insure the continued expansion
of international market
opportunities in trade, trade
in services and investment for
the United States, and for
other purposes.
97th Congress:
None.
------------------------------------------------------------------------
F. Prerogative Under the Rules of the House Over ``Revenue Measures
Generally''
In the House of Representatives, tax legislation is
initiated by the Committee on Ways and Means. The Committee's
exclusive prerogative to report ``revenue measures generally''
is provided by Rule X(1)(v) of the Rules of the House of
Representatives. The jurisdiction of the Committee on Ways and
Means under Rule X(1)(v) is protected through the exercise of
Rule XXI(5)(b) which states:
No bill or joint resolution carrying a tax or tariff
measure shall be reported by any committee not having
jurisdiction to report tax and tariff measures, nor shall an
amendment in the House or proposed by the Senate carrying a tax
or tariff measure be in order during the consideration of a
bill or joint resolution reported by a committee not having
that jurisdiction. A question of order on a tax or tariff
measure in any such bill, joint resolution, or amendment
thereto may be raised at any time.
Based on the precedents of the House, especially those
involving Rule XXI(5)(b), the following statements can be made
concerning points of order made under the rule.
1. Timeliness.--The point of order can be raised at any
point during consideration of the bill. However, that section
of the bill in which the ``tax or tariff'' provision lies must
either have been previously read or currently open for
amendment. A point of order may not be raised after the
Committee of the Whole has risen and reported the bill to the
House. A point of order against an amendment must be made prior
to its adoption.
2. Effect.--If a point of order is sustained, the effect is
that the provision in the bill or amendment is automatically
deleted.
3. Substance over form.--A provision need not involve an
amendment to the Internal Revenue Code (IRC) or the Harmonized
Tariff Schedule (HTS) in order to be determined to be a ``tax
or tariff'' provision.
4. Revenue decreases and increases.--A provision need not
raise revenue in order to be found to be a ``tax or tariff
measure.'' Provisions which would have the effect of decreasing
revenues are also covered by the rule. Similarly, provisions
which could have a revenue effect have been determined to be
covered by the rule.
The following is a detailed listing of each of the
occasions on which points of order relating to the rule have
been sustained:
G. Points of Order--House Rule XXI, Clause 5, Paragraph (b)
Chronological List
September 3, 1997
H.R. 2159, Foreign Operations Appropriations for FY 1998
A point of order was raised against section 539 of the
bill, which would have restricted the President's ability to
issue an executive order lifting import sanctions against
Yugoslavia (Serbia). The Chair ruled that since current law
allowed the President to waive the application of certain
sanctions, including import prohibitions which affect tariff
collections, the provision in question was a tariff measure
within the meaning of Rule XXI, clause 5(b). The point of order
was sustained, and the provision stricken from the bill. [105-
1, p. H 6731]
July 17, 1996
H.R. 3756, Treasury, Postal Service, and General Government
Appropriations Act of 1997
A point of order was raised against an amendment which
prohibited the use of funds by the United States Customs
Service to take any action that allowed certain imports into
the United States from the People's Republic of China. The
point of order was sustained. [104-2, p. H 7708]
May 9, 1995
H.R. 1361, Coast Guard authorization
A point of order was raised against an amendment which
increased certain fees for large foreign-flag cruise ships. The
Chair ruled that by increasing the fees charged by the Coast
Guard for inspecting large foreign-flag cruise ships by an
unspecified amount in order to offset a decrease in fees for
other vessels, the amendment attenuated the relationship
between the amount of the fee and the cost of the particular
government activity for which it was assessed. Therefore the
increased fee qualified as a tax or tariff within the meaning
of Rule XXI, clause 5(b). The point of order was sustained, and
theamendment ruled out of order. [1-4-1, p. H 4593]
June 15, 1994
H.R. 4539, Treasury, Postal Service, and General Government
Appropriation for FY 1995
A point of order was raised against section 527 of the
bill, which would have amended the Harmonized Tariff Schedule
to create a new tariff classification. The new classification
would have changed the rate of duty on the import of certain
fabrics intended for use in the manufacture of hot air
balloons, thus having direct impact on customs revenues. The
point of order was conceded and sustained, and the provision
was stricken from the bill. [103-2, p. H 4531]
September 16, 1992
H.R. 5231, The National Competitiveness Act of 1992
A point of order was raised against an amendment offered by
Rep. Walker. The bill was reported solely from the Committee on
Science and Technology and amended the Internal Revenue Code to
provide, inter alia, changes in the tax treatment of capital
gains.
The Chair sustained the point of order without elaboration.
[H102-p. H8621]
October 23, 1990
H.R. 5021, Department of Commerce, Justice and State, the
Judiciary and related Agencies Appropriations Act,
1991
A point of order was raised against amendment 139 which
increased the rate of fees paid to the Securities and Exchange
Commission at the time of filing a registration statement. The
Chair ruled that since the amendment provided that the
increased level of fees would be deposited in the Treasury, the
fee involved was in reality a tax and the revenues were to be
used to defray general governmental costs. The point of order
was conceded and sustained. [101-2, p. H 11412]
July 13, 1990
H.R. 5241, Treasury, Postal Service and General Government
Appropriations Act of 1991
A point of order was raised against section 528 which
prohibited that ``no funds appropriated'' would be used to
impose or assess any tax under section 4181 of the Internal
Revenue Code relating to the excise tax on the manufacture of
firearms. The point of order was conceded and sustained. [101-
2, p. H 4692]
July 13, 1990
H.R. 5241, Treasury, Postal Service and General Government
Appropriations Act of 1991
A point of order was raised against section 524 which
prohibited the Internal Revenue Service from enforcing rules
governing the antidiscrimination rules of the exclusion for
employer provided health-care plans (section 89 of the Internal
Revenue Code). The point of order was conceded and sustained.
[101-2, p. H 4692]
October 5, 1989
H.R. 3299, Omnibus Budget Reconciliation Act of 1989
A point of order was raised against section 3201 which
imposed fees on the filing of certain forms required to be
filed annually in connection with maintaining pension and
benefit plans. The point of order was sustained with the Chair
ruling that the revenue raised funded ``general government
activity.'' [101-1, p. H 6662]
October 4, 1989
H.R. 3299, Omnibus Budget Reconciliation Act of 1989
A point of order was raised against section 3156 which
imposed a ``Termination Fee.'' Under the provision of the bill,
an employer who terminated a pension plan in a standard
termination was required to pay a $200-per-participant fee to
the Pension Benefit Guaranty Corporation (PBGC), the Federal
insurance agency established to insure defined benefit pension
plans against insolvency. The point of order was conceded and
sustained. [101-1, p. H 6621]
October 4, 1989
H.R. 3299, Omnibus Budget Reconciliation Act of 1989
A point of order was raised against section 3131(b) which
exempted multi-employer pension plans from the full funding
limits of the Internal Revenue Code, section 412(c)(7). This
provision directly amended the Internal Revenue Code to
allowthe deductibility of contributions to a multi-employer pension
plan in excess of the full funding limit. The point of order was
conceded and sustained. [101-1, p. H 6622]
October 4, 1989
H.R. 3299, Omnibus Budget Reconciliation Act of 1989
A point of order was raised against section 7002 which
imposed an annual fee of $1 per acre on the holder of Outer
Continental Shelf leases. This fee has been designated to
offset the costs of ocean related environmental research,
assessment, and protection programs. The point of order was
sustained with the Chair stating that ``a provision raising
revenue to finance general government functions improperly
characterized as a tax within the jurisdiction of Clause 5(b)
of Rule XXI. [101-1, p. H 6610]
October 4, 1989
H.R. 3299, Omnibus Budget Reconciliation Act of 1989
A point of order was raised against section 7002 which
imposed a fee of $20 per passenger on vessels engaged in U.S.
cruise trade or which offer off-shore gambling. The proceeds of
this fee were to be deposited in both the Harbor Maintenance
Trust Fund and the Treasury's general fund. The point of order
was conceded and sustained. [101-1, p. H 6620]
September 30, 1988
H.R. 4637, Conference Agreement to accompany the Foreign
Operations, Export Financing and Related Programs
Appropriations Act of 1989
A point of order was raised against the motion to concur in
the Senate amendment No. 176 which provided that S. 2848
(Sanctions Against Iraqi Chemical Weapons Use Act), be added to
the bill. The point of order was conceded and sustained. [100-
2, p. H 9236]
June 25, 1987
H.R. 3545, Budget Reconciliation Act of 1987
A point of order was raised against the section of the bill
providing that ``all earnings and distributions'' from the
Enjebi Community Trust Fund, ``shall not be subject to any form
of Federal, State, or local taxation.'' The point of order was
conceded and sustained. [100-1, p. H 5539-40]
August 1, 1986
H.R. 5294, Appropriations, Treasury, Postal Service and
General Government Appropriations, 1987
A point of order was raised against section 103 which
denied funds to the Internal Revenue Service to impose vesting
requirements for qualified pension funds more stringent than 4/
40. As a result, legally collectible taxes on employer
contributions to such plans would be indefinitely deferred. The
point of order was conceded and sustained. [99-2, p. H 5311]
August 1, 1986
H.R. 5294, Appropriations, Treasury, Postal Service and
General Government Appropriations, 1987
A point of order was raised against section 3 which
prohibited the use of funds to implement regulations issued by
the Department of the Treasury to implement section 274(d) of
the Internal Revenue Code relating to the duty imposed on
taxpayers to substantiate deductibility of certain expenses
relating to travel, gifts, and entertainment.
The Chair sustained the point of order stating that a
limitation otherwise in order under Clause 2(c), of House Rule
XXI which ``effectively and inherently either preclude[s] the
IRS from collecting revenues otherwise due to be [owed] under
provision of the Internal Revenue Code or require[s] the
collection of revenue not legally due and owing constitutes a
tax provision within the meaning of Rule XXI, Clause 5(b).''
The Chair also noted that when the point of order was
raised that under the rule the point of order against the
provision could be raised at any point during the consideration
of the bill. [99-2, p. H 5310]
October 24, 1986
H.R. 3500, Budget Reconciliation Act of 1985
A point of order was raised against section 3113. The
provision in the reconciliation bill reported from the Budget
Committee contained a recommendation from the Committee on
Education and Labor to exclude certain interest on obligations
to Student Loan Marketing Association from Application of
Internal Revenue Code (IRC), section 265 which denies a
deduction for certain expenses and interest relating to the
production of tax-exempt income. The point of order was
sustained. [99-1, p. H 5310]
October 24, 1985
H.R. 3500, Budget Reconciliation Act of 1985
A point of order was raised against section 6701 which had
been reported from the Committee on the Budget containing a
recommendation of the Committee on Merchant Marine and
Fisheries. Section 6701 expanded tax benefits available to ship
owners through the ``capital construction fund'' (section 7518
of the Internal Revenue Code), by permitting repatriation of
foreign-source income to avoid U.S. taxes and expanding the
definition of vessels eligible to establish such tax-exempt
funds. [99-1, p. H 9189]
July 26, 1985
H.R. 3036, Appropriations, Treasury, Postal Service, and
General Government Appropriation, 1986
A point of order was raised against section 106 which
prohibited the use of funds to implement or enforce regulations
imposing or collecting a tax on the interest deferral from
entrance or accommodation fees paid by elderly residents of
continuing care facilities (section 7872 of the Internal
Revenue Code). The Chair sustained the point of order against
the provision as a tax provision within the meaning of House
Rule XXI, Clause 5(b). [99-1, p. H 6418]
July 11, 1985
H.R. 1555, International Security and Development Act of
1985
A point of order was raised against section 1208 which
denied trade benefits to Afghanistan, provided for the denial
of most favored nation status to Afghanistan and denied trade
credits to Afghanistan. The point of order was conceded and
sustained. [99-1, p. H 5489]
June 4, 1985
H.R. 1460, Anti-Apartheid Act of 1985
A point of order was raised against an amendment to
prohibit the entry of South African Krugerrands or gold coins
into the customs territory of the United States unless uniform
5 percent fees were paid. The point of order was sustained on
the grounds that the fee was equivalent to a tariff uniform
charge imposed at ports of entry with proceeds deposited in the
Treasury. [99-1, p. H 3762]
September 12, 1984
H.R. 5798, Conference Report to accompany the
Appropriations, Treasury, Postal Service, Executive
Office of the President and certain independent
agencies Appropriation, 1985
A point of order was raised against a Senate amendment, No.
92 which amended the existing customs law under the Tariff Act
of 1930 with respect to seizures and forfeitures of property by
the Customs Service. The point of order was conceded and
sustained. [98-2, p. H 9407]
September 12, 1984
H.R. 5798, Conference Report to accompany the
Appropriations, Treasury, Postal Service, Executive
Office of the President and certain independent
agencies Appropriation, 1985
A point of order was raised against a Senate amendment, No.
26 which amended the tariff schedule of the United States
(TSUS) to provide duty-free importation of a telescope for the
University of Arizona. The point of order was conceded and
sustained. [98-2, p. H 9396]
September 12, 1984
H.R. 5798, Conference Report to accompany the
Appropriations, Treasury, Postal Service, Executive
Office of the President and certain independent
agencies Appropriation, 1985
A point of order was raised against a Senate amendment, No.
24 which provided that ``none of the funds appropriated by this
act or any other act'' shall be used to impose or assess the
manufacturer's excise tax on sporting goods. The point of order
specifically stated that the terms ``tax'' and ``tariff'' under
House Rule XXI, Clause 5(b), included provisions such as these
contained in the amendment which would result in less revenue
spent than under the operation of existing law. The point of
order was conceded and sustained. [98-2, p. H 9395-9396]
October 27, 1983
H.R. 4139, Conference Report to accompany the
Appropriations, Treasury, Postal Service, Executive
Office of the President and certain independent
agencies Appropriation, 1984
The Chair sustained a point of order against section 511
which would have prohibited the Customs Service from enforcing
a provision of law permitting agricultural products to enter
the United States duty-free under the Caribbean Basin
Initiative. The Chair ruled that the effect of the provision
was to cause duties on certain imports to be imposed where none
is required and to require collections of revenue contrary to
existing tariff laws and that, as a result, section 511 was a
tariff provision rather than a limitation of appropriated
funds. [98-1, p. H 8717]
September 21, 1983
H.R. 1036, Community Renewal Employment Act
The Chair sustained a point of order against a motion to
recommit a bill to a committee without jurisdiction over
revenue measures (the Committee on Education and Labor), and to
report the bill back to the House with tax provisions relating
to ``enterprise zones.'' The motion was ruled to violate House
Rule XVI, Clause 7, and House Rule XXI Clause 5(b). [98-1, p. H
7244]
H. Restrictions on ``Federal Income Tax Rate Increases''
House Rule XXI, clause 5(c) and (d) prohibit retroactive
Federal income tax rate increases and require a supermajority
[3/5] vote for any bill containing a prospective Federal income
tax rate increase. The wording of the rule and its legislative
history make it clear that the rule applies only to increases
in specific statutory rates in the Internal Revenue Code and
not to provisions merely because they raise revenue or
otherwise modify the income tax base.
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 on
the Whole House.
In the next Congress historians have suggested that the
House was determined tocurtail 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 that 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
Elbridge 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 4
---------------------------------------------------------------------------
\4\ 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 Virgina
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 105th Congress on October 21, 1998,
there had been referred to the Committee a total of 1,509
bills, representing 25.2 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 105TH CONGRESSES
----------------------------------------------------------------------------------------------------------------
Referred to
Introduced in Committee on Percentage
House Ways and 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
105th Congress.................................................. 5,976 1,509 25.2
----------------------------------------------------------------------------------------------------------------
B. Public Hearings
In the course of the 105th Congress, the full Committee on
Ways and Means held public hearings on a total of 17 days,
including 10 days in the first session and 7 days in the second
session. Many of these hearings dealt with major subjects
including the President's fiscal year 1998 and 1999 budgets,
replacing the Federal income tax, and reducing the tax burden.
The full Committee also focused on such issues as the solvency
of the airport and airway trust fund; the education and
training provisions, revenue raising provisions, and savings
and investment provisions in the Administration's fiscal year
1998 budget proposals; and Social Security reform.
The following table specifies the statistical data on the
number of days and witnesses published on each of the subjects
covered by public hearings in the full Committee during the
105th Congress.
TABLE 2.--PUBLIC HEARINGS CONDUCTED BY THE FULL COMMITTEE ON WAYS AND
MEANS
------------------------------------------------------------------------
Number of
Subject and date -------------------
Days Witnesses
------------------------------------------------------------------------
1997:
Solvency of the Airport and Airway Trust Fund,
Feb. 5......................................... 1 2
President's Fiscal Year 1998 Budget, Feb. 11, 12 2 2
Education and Training Tax Provisions of the
Administration's Fiscal Year 1998 Budget
Proposal, Mar. 5............................... 1 14
Revenue Raising Provisions in the
Administration's Fiscal Year 1998 Budget
Proposal, Mar. 12.............................. 1 13
Savings and Investment Provisions in the
Administration's Fiscal Year 1998 Budget
Proposals, Mar. 19............................. 1 27
Impact on Individuals and Families of Replacing
the Federal Income Tax, Apr. 15................ 1 7
Internal Revenue Service's 1995 Earned Income
Tax Credit Compliance Study, May 8............. 1 3
Recommendations of the National Commission on
Restructuring the IRS on Executive Branch
Governance and Congressional Oversight of the
IRS, Sept. 16, 17.............................. 2 22
-------------------
Total for 1997................................ 10 90
===================
1998:
Reducing the Tax Burden, Jan. 28, Feb. 4, 12.... 3 37
Revenue Provisions in President's Fiscal Year
1999 Budget, Feb. 25........................... 1 1
Use of an Expert Panel to Design Long-Range
Social Security Reform, Apr. 1................. 1 9
Managing the Public Debt in an Era of Surpluses,
June 24........................................ 1 5
Saving Social Security, Nov. 19................. 1 6
-------------------
Total for 1998................................ 7 58
===================
Total for both sessions....................... 17 148
------------------------------------------------------------------------
The five subcommittees of the Committee on Ways and Means
were also very active in conducting public hearings during the
105th Congress. The following table specifies in detail the
number of days and witnesses 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
------------------------------------------------------------------------
SUBCOMMITTEE ON TRADE
1997:
WTO Singapore Ministerial Meeting, Feb. 26...... 1 17
Budget Authorizations for Fiscal Years 1998 and
1999 for the U.S. Customs Service, the U.S.
International Trade Commission, and the Office
of the Unites States Trade Representative, Mar.
11............................................. 1 8
Review U.S. Trade Policy Objectives and
Initiatives, Mar. 18........................... 1 16
Expanding U.S. Trade with Sub-Saharan Africa,
Apr. 29........................................ 1 20
Oversight of the U.S. Customs Service, May 15... 1 11
U.S.-China Trade Relations and Renewal of
China's Most-Favored-Nation Status, June 17.... 1 26
Free Trade Area of the Americas, July 22........ 1 16
New Transatlantic Agenda, July 23............... 1 8
President's Comprehensive Review of the NAFTA,
Sept. 11....................................... 1 26
Implementation of Fast Track Trade Authority,
Sept. 30....................................... 1 17
Use and Effect of Unilateral Trade Sanctions,
Oct. 23........................................ 1 14
Future of Unites States-China Trade Relations
and the Possible Accession of China to the
World Trade Organization, Nov. 4............... 1 16
1998:
U.S. Efforts to Reduce Barriers to Trade in
Agriculture, Feb. 12........................... 1 11
Asia Trade Issues, Feb. 24...................... 1 11
Free Trade Area of the Americas, Mar. 31........ 1 9
U.S. Customs Service Issues, Apr. 30............ 1 12
U.S. Economic and Trade Policy Toward Cuba, May
7.............................................. 1 20
U.S.-China Trade Relations and Renewal of
China's Most-Favored-Nation Status, June 17.... 1 18
U.S.-Vietnam Trade Relations, June 18........... 1 20
United States-Japan Trade Relations, July 15.... 1 11
Trade Relations with Europe and the New
Transatlantic Economic Partnership, July 28.... 1 11
-------------------
Total......................................... 21 318
===================
SUBCOMMITTEE ON OVERSIGHT
1997:
Annual Report of the Internal Revenue Service
Taxpayer Advocate, Feb. 25..................... 1 6
``High-Risk'' Programs Within the Jurisdiction
of the Committee on Ways and Means, Mar. 4..... 1 7
IRS Budget for Fiscal Year 1998 and the 1997 Tax
Return Filing Season, Mar. 18.................. 1 5
Electronic Federal Tax Payment System, Apr. 16.. 1 14
Low-Income Housing Tax Credit, Apr. 23, May 1... 2 19
Report of the National Commission on
Restructuring the Internal Revenue Service,
July 24........................................ 1 9
Recommendations of the National Commission on
Restructuring the IRS to Expand Electronic
Filing of Tax Returns, Sept. 9................. 1 9
Recommendations of the National Commission on
Restructuring the Internal Revenue Service on
Taxpayer Protections and Rights, Sept. 26...... 1 13
Performance of the Empowerment Zone/Enterprise
Community Program, Oct. 28..................... 1 15
1998:
Annual Report of the Internal Revenue Service
Taxpayer Advocate, Feb. 3...................... 1 7
Treasury Department Report on Innocent Spouse
Relief, Feb. 24................................ 1 2
Oversight of Pension Issues, Mar. 10............ 1 8
1998 Tax Return Filing Season and the IRS Budget
for Fiscal Year 1999, Mar. 31.................. 1 4
Oversight of Tax Law Related to Health
Insurance, Apr. 23............................. 1 6
Oversight of Pension Issues, May 5.............. 1 15
Year 2000 Computer Problem, May 7............... 1 14
Year 2000 Problem and Telecommunication Systems,
June 16........................................ 1 8
Impact of Complexity in the Tax Code on
Individual Taxpayers and Small Businesses, June
23............................................. 1 6
Funding Mechanisms of the ``E-Rate'' Program,
Aug. 4......................................... 1 5
-------------------
Total......................................... 20 172
===================
SUBCOMMITTEE ON HEALTH
1997:
Medicare Provisions in the President's Budget,
Feb 13......................................... 1 4
Medicare HMO Payment Policies, Feb. 25.......... 1 8
Medicare Home Health Care, Skilled Nursing
Facility, and Other Post-Acute Care Payment
Policies, Mar. 4............................... 1 6
Medicare HMO Regulation and Quality, Mar. 6..... 1 8
Teaching Hospitals and Medicare Disproportionate
Share Hospital Payments, Mar. 11............... 1 7
H.R. 15, the ``Medicare Preventive Benefit
Improvement Act of 1997,'' Mar. 13............. 1 13
Recommendations Regarding Medicare Hospital and
Physician Payment Policies, Mar. 20............ 1 9
Children's Access to Health Coverage, Apr. 8.... 1 6
Rehabilitation and Long-Term Care Hospitals
Payments, Apr. 10.............................. 1 7
Issues Relating to Medicare's Coverage Policy,
Apr. 17........................................ 1 7
Medicare Provider-Sponsored Organizations, Apr.
24............................................. 1 6
Coordinated Care Options for Seniors, Apr. 29... 1 6
Inspector General Audit of Health Care Financing
Administration Financial Statements, July 17... 1 2
Implementation of the Health Insurance
Portability and Accountability Act, Sept. 25... 1 9
Health Care Waste, Fraud, and Abuse, Oct. 9..... 1 5
1998:
Preparing the Health Care Financing
Administration for the 21st Century, Jan. 29... 1 5
Assessing Health Care Quality, Feb. 26.......... 1 9
Reports Regarding Medicare Payment Policies,
Mar. 3......................................... 1 6
Patient Confidentiality, Mar. 24................ 1 6
Patient Appeals in Health Care, Apr. 23......... 1 6
Administration's Plan to Delay Implementation of
the Balanced Budget Act of 1997, July 16....... 1 9
Payment Systems for Medicare's Home Health
Benefit, Aug. 6................................ 1 9
-------------------
Total......................................... 22 153
===================
SUBCOMMITTEE ON SOCIAL SECURITY
1997:
``The Future of Social Security for this
Generation and the Next'': 1994-1996 Advisory
Council on Social Security, Mar. 6............. 1 3
Establishing a Framework for Evaluating Options
for Social Security Reform, Apr. 10............ 1 6
Oversight of the Disability Appeals Process,
Apr. 24........................................ 1 7
Social Security Administration's Website, May 6. 1 7
``The Future of Social Security for this
Generation and the Next'': Findings of the 1997
Annual Report of the Board of Trustees and
Different Generational Perspectives on Social
Security Reform, May 22........................ 1 7
``The Future of Social Security for this
Generation and the Next'': Social Security
Policy Experts, June 24........................ 1 6
``The Future of Social Security for this
Generation and the Next'': Members of Congress
and Business and Labor Groups, July 10......... 1 23
Barriers Preventing Social Security Disability
Recipients from Return to Work, July 23, 24.... 2 21
``The Future of Social Security for this
Generation and the Next'': Experiences of Other
Countries, Sept. 18............................ 1 7
Social Security Administration's Continuing
Disability Review Process, Sept. 25............ 1 2
``The Future of Social Security for this
Generation and the Next'': Current State of
Public Opinion on the Future of Social
Security, Oct. 23.............................. 1 5
1998:
``The Future of Social Security for this
Generation and the Next'': Examining the
Implications of Raising the Retirement Age,
Feb. 26........................................ 1 8
Review the Challenges Facing the New
Commissioner of Social Security (held jointly
with Subcommittee on Human Resources), Mar. 12. 1 4
``Ticket to Work and Self-Sufficiency Act of
1998,'' Mar. 17................................ 1 11
``The Future of Social Security for this
Generation and the Next'': Examining the
Implications of Proposals Affecting Federal,
State, and Local Government Employees, May 21.. 1 12
``The Future of Social Security for this
Generation and the Next'': Examining Proposals
Regarding Personal Accounts, June 3............ 1 6
``The Future of Social Security for this
Generation and the Next'': Examining the
Structure of Personal Savings Accounts Within
the Social Security System Structure and the
Effects Individual-Owned Investments Would have
for Retirees, June 18.......................... 1 9
Labor-Management Relations at the Social
Security Administration, July 22, 23, 24....... 3 7
-------------------
Total......................................... 21 151
===================
SUBCOMMITTEE ON HUMAN RESOURCES
1997:
President's Fiscal Year 1998 Budget, Feb. 13.... 1 7
Technical Corrections to Welfare Reform
Legislation, Feb. 26........................... 1 6
Encouraging Adoption, Feb. 27................... 1 9
Administration's Child Support Enforcement
Incentive Payment Proposal, Mar. 20............ 1 6
H.R. 867, the ``Adoption Promotion Act of
1997,'' Apr. 8................................. 1 10
Unemployment Insurance Issues, Apr. 24.......... 1 18
Child Support System Improvement, Sept. 10...... 1 10
Protecting Children From the Impact of Substance
Abuse on Families Receiving Welfare, Oct. 28... 1 10
1998:
Modifying Child Support Penalties for Automatic
Data Processing, Jan. 29....................... 1 10
Review the Challenges Facing the New
Commissioner of Social Security (held jointly
with Subcommittee on Social Security), Mar. 12. 1 4
Oversight of Welfare Reform, Mar. 19............ 1 9
Supplemental Security Income Fraud and Abuse,
Apr. 21........................................ 1 5
Child Support Enforcement, May 19............... 1 10
Adoption Reunion Registries and Screen of Adults
Working with Children, June 11................. 1 12
Welfare Reform and Child Support Enforcement,
June 12........................................ 1 8
H.R. 3684, the ``Employment Security Financing
Act of 1998,'' June 23......................... 1 8
Fatherhood and Welfare Reform, July 30.......... 1 9
Welfare Reform and Child Support Impacts, Aug.
24............................................. 1 13
Implementation of the Interethnic Adoption
Amendment, Sept. 15............................ 1 10
Child Protection, Dec. 14....................... 1 12
-------------------
Total......................................... 19 170
------------------------------------------------------------------------
As the foregoing statistics indicate, during the 105th
Congress the full Committee and its five subcommittees held
public hearings aggregating a grand total of 120 days, during
which time 1,124 witnesses testified. There were three field
hearings held by the Human Resources Subcommittee in Phoenix,
Arizona; Carson City, Nevada; and Ft. Lauderdale, Florida.
In addition, written comments were printed after having
been requested and received by the Subcommittee on Trade on the
extension of unconditional most-favored-nation treatment to
Mongolia and Laos; miscellaneous corrections to trade
legislation and miscellaneous duty suspension bills; two
requests for additional miscellaneous trade and tariff
legislation; H.R. 4526, a bill which would change Customs
rules-of-origin for certain textile products; and extension of
normal trade relations to the Kyrgyz Republic; and by the
Subcommittee on Oversight on taxpayer rights proposals.
C. Markup Sessions
With respect to markup or business sessions during the
105th Congress, the full Committee and its five subcommittees
were also very actively engaged. The full Committee held such
sessions on 24 working days, usually both morning and afternoon
sessions, and the subcommittees an aggregate of 19 working
days, making a grand total of 43 working days of markup or
business sessions for the full Committee and its subcommittees
during the 105th Congress.
D. Number and Final Status of Bills Reported From the Committee on Ways
and Means in the 105th Congress
During the 105th Congress, the Committee reported to the
House a total of 39 bills, 36 favorably and 3 adversely. Forty-
eight bills containing provisions within the purview of the
Committee were passed by the House and 21 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 105th 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..................... South Carolina......... ......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
105th 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
Arizona:
J.D. Hayworth....................................... 105-
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-
Xavier Becerra...................................... 105-
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................................. 98-105
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-
Karen L. Thurman.................................... 105-
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
Jerry Weller........................................ 105-
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......................................... 102-105
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, 105-
Jim McCrery......................................... 103-
Jimmy Hayes......................................... \5\ 104
5 Appointed January 25, 1996.
William J. Jefferson................................ 105-
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
Kenny Hulshof....................................... 105-
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..................................... 104-105
Nevada:
Francis G. Newlands................................. 56-57
John Ensign......................................... 104-105
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.................................. \6\ 103, 104-
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
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
Wes Watkins......................................... 105-
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
John S. Tanner...................................... 105-
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....................................... \7\ 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............................... 1
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-
\6\ Appointed January 25, 1996.
\7\ Appointed July 10, 1995.
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2. COMMITTEE MEMBERSHIP, 105TH CONGRESS
Committee on Ways and Means
One Hundred Fifth Congress
BILL ARCHER, Texas, Chairman
PHILIP M. CRANE, Illinois CHARLES B. RANGEL, New York
BILL THOMAS, California FORTNEY PETE STARK, California
E. CLAY SHAW, Jr., Florida ROBERT T. MATSUI, California
NANCY L. JOHNSON, Connecticut BARBARA B. KENNELLY, Connecticut
JIM BUNNING, Kentucky WILLIAM J. COYNE, Pennsylvania
AMO HOUGHTON, New York SANDER M. LEVIN, Michigan
WALLY HERGER, California BENJAMIN L. CARDIN, Maryland
JIM McCRERY, Louisiana JIM McDERMOTT, Washington
DAVE CAMP, Michigan GERALD D. KLECZKA, Wisconsin
JIM RAMSTAD, Minnesota JOHN LEWIS, Georgia
JIM NUSSLE, Iowa RICHARD E. NEAL, Massachusetts
SAM JOHNSON, Texas MICHAEL R. McNULTY, New York
JENNIFER DUNN, Washington WILLIAM J. JEFFERSON, Louisiana
MAC COLLINS, Georgia JOHN S. TANNER, Tennessee
ROB PORTMAN, Ohio XAVIER BECERRA, California
PHILIP S. ENGLISH, Pennsylvania KAREN L. THURMAN, Florida
JOHN ENSIGN, Nevada
JON CHRISTENSEN, Nebraska
WES WATKINS, Oklahoma
J. D. HAYWORTH, Arizona
JERRY WELLER, Illinois
KENNY HULSHOF, Missouri