[House Report 111-455]
[From the U.S. Government Publishing Office]
111th Congress Report
HOUSE OF REPRESENTATIVES
2d Session 111-455
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PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 4849) TO AMEND THE
INTERNAL REVENUE CODE OF 1986 TO PROVIDE TAX INCENTIVES FOR SMALL
BUSINESS JOB CREATION, EXTEND THE BUILD AMERICA BONDS PROGRAM, PROVIDE
OTHER INFRASTRUCTURE JOB CREATION TAX INCENTIVES, AND FOR OTHER
PURPOSES
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March 22, 2010.--Referred to the House Calendar and ordered to be
printed
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Mr. Cardoza, from the Committee on Rules, submitted the following
R E P O R T
[To accompany H. Res. 1205]
The Committee on Rules, having had under consideration
House Resolution 1205, by a nonrecord vote, 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. 4849, the
``Small Business and Infrastructure Jobs Tax Act of 2010,''
under a closed rule providing one hour of general debate in the
House 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 for clauses 9 and 10 of rule XXI. The amendment
in the nature of a substitute recommended by the Committee on
Ways and Means now printed in the bill, modified by the
amendment printed in this report, shall be considered as
adopted. 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 that
the bill, as amended, shall be considered as read. The
resolution provides one motion to recommit with or without
instructions.
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 4(a) of rule XIII (regarding
availability of committee report). Although the resolution
waives all points of order against the bill, as amended, the
Committee is not aware of any points of order. The waiver of
all points of order is prophylactic.
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. 397
Date: March 22, 2010.
Measure: H.R. 4849.
Motion by: Mr. Dreier.
Summary of motion: To make in order and provide appropriate
waivers for an amendment by Rep. Camp (MI), #2, which would
replace the provisions in the bill with a deduction for small
business income. Offset by eliminating the tax benefit going to
companies burning ``Black Liquor.''
Results: Defeated 3-6.
Vote by Members: McGovern--Nay; Cardoza--Nay; Arcuri--Nay;
Perlmutter--Nay; Pingree--Nay; Polis--Nay; Dreier--Yea;
Sessions--Yea; Foxx--Yea.
Rules Committee record vote No. 398
Date: March 22, 2010.
Measure: H.R. 4849.
Motion by: Mr. Sessions.
Summary of motion: To make in order and provide appropriate
waivers for an amendment by Rep. Brady (TX), #3, which would
strike section 301 of the bill (relating to limitation on
treaty benefits for certain deductible payments).
Results: Defeated 3-7.
Vote by Members: McGovern--Nay; Matsui--Nay; Cardoza--Nay;
Arcuri--Nay; Perlmutter--Nay; Pingree--Nay; Polis--Nay;
Dreier--Yea; Sessions--Yea; Foxx--Yea.
Rules Committee record vote No. 399
Date: March 22, 2010.
Measure: H.R. 4849.
Motion by: Mr. Sessions.
Summary of motion: To make in order and provide appropriate
waivers for an amendment by Rep. Reichert (WA), #4, which would
extend the current 15 percent capital gains and dividends tax
rate through December 31, 2012.
Results: Defeated 3-7.
Vote by Members: McGovern--Nay; Matsui--Nay; Cardoza--Nay;
Arcuri--Nay; Perlmutter--Nay; Pingree--Nay; Polis--Nay;
Dreier--Yea; Sessions--Yea; Foxx--Yea.
Rules Committee record vote No. 400
Date: March 22, 2010.
Measure: H.R. 4849.
Motion by: Dr. Foxx.
Summary of motion: To make in order and provide appropriate
waivers for an amendment by Rep. Reichert (WA), #5, which would
extend the current marginal income tax rates through December
31, 2012.
Results: Defeated 3-7.
Vote by Members: McGovern--Nay; Matsui--Nay; Cardoza--Nay;
Arcuri--Nay; Perlmutter--Nay; Pingree--Nay; Polis--Nay;
Dreier--Yea; Sessions--Yea; Foxx--Yea.
SUMMARY OF THE AMENDMENT CONSIDERED TO BE ADOPTED
The amendment would extend the TANF Emergency Contingency
Fund for one year. This Fund was established by the Recovery
Act and is expiring on September 30th and currently assists
States in providing assistance to needy families and in
establishing or expanding subsidized jobs programs. The
amendment also would exclude a highly corrosive waste by
product of the paper manufacturing process, known as crude tall
oil, from qualifying for the $1.01 per gallon cellulosic
biofuel tax credit. The amendment would also allow the federal
government to impose a levy on payments to Federal contractors
that are delinquent on paying their federal taxes prior to a
collection due process hearing. The proposal would allow the
IRS to proceed with its levy for federal taxes earlier in the
debt collection process, and would apply to contractors' entire
tax liability.
TEXT OF THE AMENDMENT TO BE CONSIDERED AS ADOPTED
Strike section 306 and insert the following (and amend the
table of contents accordingly):
SEC. 306. APPLICATION OF CONTINUOUS LEVY TO TAX LIABILITIES OF CERTAIN
FEDERAL CONTRACTORS.
(a) In General.--Subsection (f) of section 6330 is amended by
striking ``or'' at the end of paragraph (2), by inserting
``or'' at the end of paragraph (3), and by inserting after
paragraph (3) the following new paragraph:
``(4) the Secretary has served a Federal contractor
levy,''.
(b) Federal Contractor Levy.--Subsection (h) of section 6330
is amended--
(1) by striking all that precedes ``any levy in
connection with the collection'' and inserting the
following:
``(h) Definitions Related to Exceptions.--For purposes of
subsection (f)--
``(1) Disqualified employment tax levy.--A
disqualified employment tax levy is'', and
(2) by adding at the end the following new paragraph:
``(2) Federal contractor levy.--A Federal contractor
levy is any levy if the person whose property is
subject to the levy (or any predecessor thereof) is a
Federal contractor.''.
(c) Conforming Amendment.--The heading of subsection (f) of
section 6330 is amended by striking ``Jeopardy and State Refund
Collection'' and inserting ``Exceptions''.
(d) Effective Date.--The amendments made by this section
shall apply to levies issued after December 31, 2010.
At the end of title III, add the following (and amend the
table of contents accordingly):
SEC. 309. CRUDE TALL OIL INELIGIBLE FOR CELLULOSIC BIOFUEL PRODUCER
CREDIT.
(a) In General.--Section 40(B)(6)(E) of the Internal Revenue
Code of 1986 is amended by adding at the end the following new
clause:
``(iv) Exclusion of certain processed
fuels with a high acid content.--The
term `cellulosic biofuel' shall not
include any processed fuel with an acid
number greater than 25. For purposes of
the preceding sentence, the term
`processed fuel' means any fuel other
than a fuel--
``(I) more than 4 percent of
which (determined by weight) is
any combination of water and
sediment, or
``(II) the ash content of
which is more than 1 percent
(determined by weight).''.
(b) Effective Date.--The amendment made by this section shall
apply to fuels sold or used on or after January 1, 2010.
SEC. 310. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
(a) Shift From 2015 to 2014.--The percentage under paragraph
(1) of section 202(b) of the Corporate Estimated Tax Shift Act
of 2009 in effect on the date of the enactment of this Act is
increased by 4.5 percentage points.
(b) Shift From 2016 to 2015.--The percentage under paragraph
(2) of section 561 of the Hiring Incentives to Restore
Employment Act in effect on the date of the enactment of this
Act is increased by 3.5 percentage points.
(c) Shift From 2020 to 2019.--The percentage under paragraph
(3) of section 561 of the Hiring Incentives to Restore
Employment Act in effect on the date of the enactment of this
Act is increased by 1.25 percentage points.
At the end of the bill, add the following (and amend the
table of contents accordingly):
TITLE IV--EXTENSION OF EMERGENCY CONTINGENCY FUND FOR STATE TEMPORARY
ASSISTANCE FOR NEEDY FAMILIES PROGRAMS
SEC. 401. 1-YEAR EXTENSION OF THE EMERGENCY CONTINGENCY FUND FOR STATE
TEMPORARY ASSISTANCE FOR NEEDY FAMILIES PROGRAMS.
(a) In General.--Section 403(c) of the Social Security Act
(42 U.S.C. 603(c)) is amended--
(1) in paragraph (2)(A), by inserting ``, and for
fiscal year 2011, $2,500,000,000'' before ``for
payment'';
(2) by striking paragraph (2)(B) and inserting the
following:
``(B) Availability and use of funds.--
``(i) Fiscal years 2009 and 2010.--
The amounts appropriated to the
Emergency Fund under subparagraph (A)
for fiscal year 2009 shall remain
available through fiscal year 2010 and
shall be used to make grants to States
in each of fiscal years 2009 and 2010
in accordance with the requirements of
paragraph (3).
``(ii) Fiscal year 2011.--Subject to
clause (iii), the amounts appropriated
to the Emergency Fund under
subparagraph (A) for fiscal year 2011
shall remain available through fiscal
year 2012 and shall be used to make
grants to States based on expenditures
in fiscal year 2011 for benefits and
services provided in fiscal year 2011
in accordance with the requirements of
paragraph (3).
``(iii) Reservation of funds.--Of the
amounts appropriated to the Emergency
Fund under subparagraph (A) for fiscal
year 2011, $500,000 shall be placed in
reserve for use in fiscal year 2012,
and shall be used to award grants for
any expenditures described in this
subsection incurred by States after
September 30, 2011.'';
(3) in paragraph (2)(C), by striking ``2010'' and
inserting ``2012'';
(4) in paragraph (3)--
(A) in clause (i) of each of subparagraphs
(A), (B), and (C)--
(i) by striking ``year 2009 or 2010''
and inserting ``years 2009 through
2011'';
(ii) by striking ``and'' at the end
of subclause (I);
(iii) by striking the period at the
end of subclause (II) and inserting ``;
and''; and
(iv) by adding at the end the
following:
``(III) if the quarter is in
fiscal year 2011, has provided
the Secretary with such
information as the Secretary
may find necessary in order to
make the determinations, or
take any other action,
described in paragraph
(5)(C).''; and
(B) in subparagraph (C), by adding at the end
the following:
``(iv) Limitation on expenditures for
subsidized employment.--An expenditure
for subsidized employment shall be
taken into account under clause (ii)
only if the expenditure is used to
subsidize employment for--
``(I) a member of a needy
family (without regard to
whether the family is receiving
assistance under the State
program funded under this
part); or
``(II) an individual who has
exhausted (or, within 60 days,
will exhaust) all rights to
receive unemployment
compensation under Federal and
State law, and who is a member
of a needy household
(regardless of whether the
household includes a child).'';
(5) by striking paragraph (5) and inserting the
following:
``(5) Limitations on payments; adjustment
authority.--
``(A) Fiscal years 2009 and 2010.--The total
amount payable to a single State under
subsection (b) and this subsection for fiscal
years 2009 and 2010 combined shall not exceed
50 percent of the annual State family
assistance grant.
``(B) Fiscal year 2011.--Subject to
subparagraph (C), the total amount payable to a
single State under subsection (b) and this
subsection for fiscal year 2011 shall not
exceed 30 percent of the annual State family
assistance grant.
``(C) Adjustment authority.--If the Secretary
determines that the Emergency Fund is at risk
of being depleted before September 30, 2011, or
that funds are available to accommodate
additional State requests under this
subsection, the Secretary may, through program
instructions issued without regard to the
requirements of section 553 of title 5, United
States Code--
``(i) specify priority criteria for
awarding grants to States during fiscal
year 2011; and
``(ii) adjust the percentage
limitation applicable under
subparagraph (B) with respect to the
total amount payable to a single State
for fiscal year 2011.''; and
(6) in paragraph (6), by inserting ``or for
expenditures described in paragraph (3)(C)(iv)'' before
the period.
(b) Conforming Amendments.--Section 2101 of division B of the
American Recovery and Reinvestment Act of 2009 (Public Law 111-
5) is amended--
(1) in subsection (a)(2)--
(A) by striking ``2010'' and inserting
``2011''; and
(B) by striking all that follows ``repealed''
and inserting a period; and
(2) in subsection (d)(1), by striking ``2010'' and
inserting ``2011''.
(c) Program Guidance.--The Secretary of Health and Human
Services shall issue program guidance, without regard to the
requirements of section 553 of title 5, United States Code,
which ensures that the funds provided under the amendments made
by this section for subsidized employment do not support any
subsidized employment position the annual salary of which is
greater than, at State option--
(1) 200 percent of the poverty line (within the
meaning of section 673(2) of the Omnibus Budget
Reconciliation Act of 1981, including any revision
required by such section 673(2)) for a family of 4; or
(2) the median wage in any jurisdiction operating a
program with funds provided pursuant to the amendments.