[House Report 110-438]
[From the U.S. Government Publishing Office]



110th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 1st Session                                                    110-438

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   PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 3996) TO AMEND THE 
 INTERNAL REVENUE CODE OF 1986 TO EXTEND CERTAIN EXPIRING PROVISIONS, 
                         AND FOR OTHER PURPOSES

                                _______
                                

  November 8, 2007.--Referred to the House Calendar and ordered to be 
                                printed

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

                              R E P O R T

                       [To accompany H. Res. 809]

    The Committee on Rules, having had under consideration 
House Resolution 809, by a record vote of 6 to 3, report the 
same to the House with the recommendation that the resolution 
be adopted.

                SUMMARY OF PROVISIONS OF THE RESOLUTION

    The rule provides for consideration of H.R. 3996, the 
``Temporary Tax Relief Act of 2007,'' under a structured rule. 
The rule provides for one hour of debate equally divided and 
controlled by the chairman and ranking minority member of the 
Committee on Ways and Means.
    The rule waives all points of order against consideration 
of the bill except those arising under clause 9 or 10 of rule 
XXI. The rule provides that the amendment in the nature of a 
substitute recommended by the Committee on Ways and Means now 
printed in the bill shall be considered as adopted and the 
bill, as amended, shall be considered as read. The rule waives 
all points of order against provisions in the bill, as amended. 
This waiver does not affect the point of order available under 
clause 9 of rule XXI (regarding earmark disclosure).
    The rule makes in order a substitute amendment if offered 
by Rep. McCrery (R-LA) or his designee. The rule provides that 
the substitute amendment shall be considered as read and shall 
be debatable for one hour equally divided and controlled by the 
proponent and an opponent. The rule provides one motion to 
recommit with or without instructions. Finally, the rule 
permits the Chair, during consideration of the bill, to 
postpone further consideration of it to a time designated by 
the Speaker.

                         EXPLANATION OF WAIVERS

    The waiver of all points of order against consideration of 
the bill (except those arising under clause 9 or 10 of rule 
XXI) includes waivers of: clause 3(b) of rule XIII (regarding 
the results of rollcall votes in committee reports); clause 
3(c) of rule XIII (regarding the statement of performance goals 
in committee reports); clause 3(e) of rule XIII (regarding the 
inclusion of a comparative print of any part of the bill or 
joint resolution proposing to amend the statute and of the 
statute or part thereof proposed to be amended); and clause 
4(a) of rule XIII (regarding the availability of committee 
reports). Although the resolution waives all points of order 
against provisions in the bill, the Committee is not aware of 
any points of order against the bill. The waiver of all points 
of order against the bill is prophylactic in nature.

                            COMMITTEE VOTES

    The results of each record vote on an amendment or motion 
to report, together with the names of those voting for and 
against, are printed below:

Rules Committee record vote No. 385

    Date: November 8, 2007.
    Measure: H.R. 3996.
    Motion by: Mr. Diaz-Balart.
    Summary of motion: To make in order and provide appropriate 
waivers for a substitute amendment by Rep. McCrery (LA), #6, 
which extends and indexes the AMT patch and extends tax 
provisions affecting individuals and businesses. With respect 
to individuals, it extends for one year provisions regarding 
state and local sales tax deductions, tuition expense 
deductions, treatment of dividends, mental health benefit 
parity, charitable contributions from IRAs, expenses of 
elementary and secondary school teachers, and non-business 
energy properties. With respect to businesses, it extends 
provisions regarding research credits, Indian employment 
credits, new market tax credit, and charitable deductions. It 
also contains other extensions for individuals, businesses, and 
IRS programs.
    Results: Defeated 3-6.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Welch--Nay; Arcuri--Nay; Sutton--Nay; Dreier--Yea; 
Diaz-Balart--Yea; Hastings (WA)--Yea.

Rules Committee record vote No. 386

    Date: November 8, 2007.
    Measure: H.R. 3996.
    Motion by: Mr. Diaz-Balart.
    Summary of motion: To make in order and provide appropriate 
waivers for an amendment by Rep. Ryan (WI), #2, which would 
strike title VI of the bill (Revenue Provisions).
    Results: Defeated 3-6.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Welch--Nay; Arcuri--Nay; Sutton--Nay; Dreier--Yea; 
Diaz-Balart--Yea; Hastings (WA)--Yea.

Rules Committee record vote No. 387

    Date: November 8, 2007.
    Measure: H.R. 3996.
    Motion by: Mr. Diaz-Balart.
    Summary of motion: To make in order and provide appropriate 
waivers for an amendment by Rep. English (PA), #1, which would 
repeal the individual Alternative Minimum Tax effective January 
1, 2018, and is fully compliant with PAYGO.
    Results: Defeated 3-6.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Welch--Nay; Arcuri--Nay; Sutton--Nay; Dreier--Yea; 
Diaz-Balart--Yea; Hastings (WA)--Yea.

Rules Committee record vote No. 388

    Date: November 8, 2007.
    Measure: H.R. 3996.
    Motion By: Mr. Diaz-Balart.
    Summary of motion: To make in order and provide appropriate 
waivers for an amendment by Rep. Sessions (TX), #5, which would 
repeal section 501 of the bill (Repeal of authority to enter 
into private debt collection contracts).
    Results: Defeated 3-6.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Welch--Nay; Arcuri--Nay; Sutton--Nay; Dreier--Yea; 
Diaz-Balart--Yea; Hastings (WA)--Yea.

Rules Committee record vote No. 389

    Date: November 8, 2007.
    Measure: H.R. 3996.
    Motion by: Mr. Hastings (WA).
    Summary of motion: To make in order and provide appropriate 
waivers for an amendment by Rep. Brady (TX), #4, which would 
exempt real estate from changes in taxation of carried 
interest.
    Results: Defeated 3-6.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Welch--Nay; Arcuri--Nay; Sutton--Nay; Dreier--Yea; 
Diaz-Balart--Yea; Hastings (WA)--Yea.

Rules Committee record vote No. 390

    Date: November 8, 2007.
    Measure: H.R. 3996.
    Motion by: Mr. Hastings (WA).
    Summary of motion: To make in order and provide appropriate 
waivers for an amendment by Rep. Brady (TX), #7, which would 
strike section 404 of the underlying bill. Amendment adds a 
provision to allow government employees holding 457 pensions to 
make IRA contributions. It also strikes a provision of the bill 
repealing the private debt collection programs at the IRS.
    Results: Defeated 3-6.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Welch--Nay; Arcuri--Nay; Sutton--Nay; Dreier--Yea; 
Diaz-Balart--Yea; Hastings (WA)--Yea.

Rules Committee record vote No. 391

    Date: November 8, 2007.
    Measure: H.R. 3996.
    Motion by: Mr. Hastings (WA).
    Summary of motion: To make in order and provide appropriate 
waivers for an amendment by Rep. Brady (TX), #8, which would 
increase the amount teachers can deduct for out-of-pocket 
classroom expenses by $150. The amendment also includes an 
increase in information return penalties for failure to file 
certain information forms on time to the IRS.
    Results: Defeated 3-6.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Welch--Nay; Arcuri--Nay; Sutton--Nay; Dreier--Yea; 
Diaz-Balart--Yea; Hastings (WA)--Yea.

Rules Committee record vote No. 392

    Date: November 8, 2007.
    Measure: H.R. 3996.
    Motion by: Mr. Hastings (WA).
    Summary of motion: To make in order and provide appropriate 
waivers for an amendment by Rep. Hulshof (MO), #3, which would 
strike section 313 of the bill (State Legislators' Travel 
Expenses Away From Home).
    Results: Defeated 3-6.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Welch--Nay; Arcuri--Nay; Sutton--Nay; Dreier--Yea; 
Diaz-Balart--Yea; Hastings (WA)--Yea;

Rules Committee record vote No. 393

    Date: November 8, 2007.
    Measure: H.R. 3996.
    Motion by: Mr. Hastings (FL).
    Summary of motion: To report the rule.
    Results: Adopted 6-3.
    Vote by Members: McGovern--Yea; Hastings (FL)--Yea; 
Matsui--Yea; Welch--Yea; Arcuri--Yea; Sutton--Yea; Dreier--Nay; 
Diaz-Balart--Nay; Hastings (WA)--Nay.

                                  
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