[House Report 110-585]
[From the U.S. Government Publishing Office]



110th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 2d Session                                                     110-585

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   PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 5719) TO AMEND THE 
   INTERNAL REVENUE CODE OF 1986 TO CONFORM RETURN PREPARER PENALTY 
  STANDARDS, DELAY IMPLEMENTATION OF WITHHOLDING TAXES ON GOVERNMENT 
CONTRACTORS, ENHANCE TAXPAYER PROTECTIONS, ASSIST LOW-INCOME TAXPAYERS, 
                         AND FOR OTHER PURPOSES

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   April 14, 2008.--Referred to the House Calendar and ordered to be 
                                printed

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    Ms. Sutton, from the Committee on Rules, submitted the following

                              R E P O R T

                      [To accompany H. Res. 1102]

    The Committee on Rules, having had under consideration 
House Resolution 1102, by a record vote of 7 to 3, report the 
same to the House with the recommendation that the resolution 
be adopted.

                SUMMARY OF PROVISIONS OF THE RESOLUTION

    The resolution provides for consideration of H.R. 5719, the 
``Taxpayer Assistance and Simplification Act of 2008,'' under a 
closed rule. The resolution provides one hour of debate equally 
divided and controlled by the chairman and ranking minority 
member of the Committee on Ways and Means.
    The resolution waives all points of order against 
consideration of the bill except those arising under clause 9 
or 10 of rule XXI. The resolution provides that the amendment 
in the nature of a substitute recommended by the Committee on 
Ways and Means shall be considered as adopted and the bill, as 
amended, shall be considered as read. The resolution waives all 
points of order against provisions of the bill, as amended. 
This waiver does not affect the point of order available under 
clause 9 of rule XXI (regarding earmark disclosure).
    The resolution provides one motion to recommit with or 
without instructions. Finally, notwithstanding the operation of 
the previous question, the Chair may postpone further 
consideration until 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 a waiver of: clause 3(b) of rule XIII (regarding 
results of rollcall votes in the committee report); clause 
3(c)(4) of rule XIII (regarding a statement of general 
performance goals and objectives in the committee report); 
clause 4(a) of rule XIII (regarding availability of the 
committee report); and section 303 of the Congressional Budget 
Act (prohibiting consideration of legislation providing change 
in revenues for a fiscal year until the budget resolution for 
that year has been agreed to). The Committee is not aware of 
any points of order against provisions of the bill, as amended. 
The waiver of all points of order against provisions of the 
bill, as amended, 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. 468

    Date: April 14, 2008.
    Measure: H.R. 5719.
    Motion by: Mr. Dreier.
    Summary of motion: To make in order an amendment in the 
nature of a substitute to be offered by Rep. McCrery (LA), the 
ranking member of the Committee on Ways and Means, that 
complies with the rules of the House.
    Results: Defeated 3-7.
    Vote by Members: McGovern--Nay; Matsui--Nay; Cardoza--Nay; 
Welch--Nay; Castor--Nay; Sutton--Nay; Dreier--Yea; Hastings 
(WA)--Yea; Sessions--Yea; Slaughter--Nay.

Rules Committee record vote No. 469

    Date: April 14, 2008.
    Measure: H.R. 5719.
    Motion by: Mr. Sessions.
    Summary of motion: To make in order and provide appropriate 
waivers for an amendment by Rep. Sessions (TX)/Brady, Kevin 
(TX), #1, which would strike section 14, which removes the 
IRS's authority to contract with private sector collections 
professionals to collect unpaid federal taxes and is PAYGO 
compliant.
    Results: Defeated 3-7.
    Vote by Members: McGovern--Nay; Matsui--Nay; Cardoza--Nay; 
Welch--Nay; Castor--Nay; Sutton--Nay; Dreier--Yea; Hastings 
(WA)--Yea; Sessions--Yea; Slaughter--Nay.

Rules Committee record vote No. 470

    Date: April 14, 2008.
    Measure: H.R. 5719.
    Motion by: Ms. Matsui.
    Summary of motion: To report the rule.
    Results: Adopted 7-3.
    Vote by Members: McGovern--Yea; Matsui--Yea; Cardoza--Yea; 
Welch--Yea; Castor--Yea; Sutton--Yea; Dreier--Nay; Hastings 
(WA)--Nay; Sessions--Nay; Slaughter--Yea.

                                  
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