[House Report 112-130]
[From the U.S. Government Publishing Office]


112th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 1st Session                                                    112-130
_______________________________________________________________________

                                     

                                                  Union Calendar No. 80

 
           REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES

                                 of the

                      COMMITTEE ON WAYS AND MEANS

                             together with

                             MINORITY VIEWS

                               during the

                             112TH CONGRESS




 June 28, 2011.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed


                      COMMITTEE ON WAYS AND MEANS

                     DAVE CAMP, Michigan, Chairman
WALLY HERGER, California             SANDER M. LEVIN, Michigan
SAM JOHNSON, Texas                   CHARLES B. RANGEL, New York
KEVIN BRADY, Texas                   FORTNEY PETE STARK, California
PAUL RYAN, Wisconsin                 JIM McDERMOTT, Washington
DEVIN NUNES, California              JOHN LEWIS, Georgia
PAT TIBERI, Ohio                     RICHARD NEAL, Massachusetts
GEOFF DAVIS, Kentucky                XAVIER BECERRA, California
DAVE REICHERT, Washington            LLOYD DOGGETT, Texas
CHARLES BOUSTANY, Louisiana          MIKE THOMPSON, California
PETER ROSKAM, Illinois               JOHN B. LARSON, Connecticut
JIM GERLACH, Pennsylvania            EARL BLUMENAUER, Oregon
TOM PRICE, Georgia                   RON KIND, Wisconsin
VERN BUCHANAN, Florida               BILL PASCRELL, New Jersey
ADRIAN SMITH, Nebraska               SHELLEY BERKLEY, Nevada
AARON SCHOCK, Illinois               JOSEPH CROWLEY, New York
LYNN JENKINS, Kansas
ERIK PAULSEN, Minnesota
KENNY MARCHANT, Texas
RICK BERG, North Dakota
DIANE BLACK, Tennessee
TOM REED, New York


                         LETTER OF TRANSMITTAL

                              ----------                              

                     U.S. House of Representatives,
                               Committee on Ways and Means,
                                     Washington, DC, June 28, 2011.
Hon. Karen Haas,
Office of the Clerk,
House of Representatives,
Washington, DC.
    Dear Ms. Haas: I am herewith transmitting, pursuant to 
House Rule XI, clause 1(d), the report of the Committee on Ways 
and Means on its legislative and oversight activities during 
the 112th Congress (January 1, 2011-May 31, 2011).
            Sincerely,
                                                 Dave Camp,
                                                          Chairman.


                            C O N T E N T S

                              ----------                              
                                                                   Page
Transmittal Letter...............................................   III
Foreword.........................................................   VII
 I. Legislative Activity Review.......................................1
        A. Legislative Review of Tax, Trust Fund, and Pension 
          Issues.................................................     1
        B. Legislative Review of Trade Issues....................     9
        C. Legislative Review of Health Issues...................    12
        D. Legislative Review of Human Resources Issues..........    13
        E. Legislative Review of Debt Issues.....................    14
        F. Legislative Review of Multi-Jurisdictional Issues.....    15
II. Oversight Activity Review........................................15
        A. Oversight Agenda......................................    15
        B. Actions Taken and Recommendations Made With Respect to 
          Oversight Plan.........................................    20
III.Selected Regulations, Orders, Actions, and Procedures of Concern 
    Through May 31, 2011.............................................28
Appendix I. Jurisdiction of the Committee on Ways and Means......    32
Appendix II. Historical Note.....................................    55
Appendix III. Statistical Review of the Activities of the 
  Committee on Ways and Means....................................    61
Appendix IV. Chairmen of the Committee on Ways and Means and 
  Membership of the Committee from the 1st through the 112th 
  Congresses.....................................................    64


                                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 summarizing its 
activities. The 112th Congress amended the Rules of the House 
increasing the frequency of reports from annually to 
semiannually. 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 amended Rule follows:

    (d)(1) Not later than the 30th day after June 1 and 
December 1, a committee shall submit to the House a semiannual 
report on the activities of that committee.
    (2) Such report shall include--
          (A) separate sections summarizing the legislative and 
        oversight activities of that committee under this Rule 
        and Rule X during the applicable period;
          (B) in the case of the first such report, a summary 
        of the oversight plans submitted by the committee under 
        clause 2(d) of Rule X;
          (C) a summary of the actions taken and 
        recommendations made with respect to the oversight 
        plans specified in subdivision (B);
          (D) a summary of any additional oversight activities 
        undertaken by that committee and any recommendations 
        made or actions taken thereon; and
          (E) a delineation of any hearings held pursuant to 
        clauses 2(n), (o), or (p) of this Rule.
    (3) After an adjournment sine die of a regular session of a 
Congress, or after December 15, whichever occurs first, the 
chair of a committee may file the second or fourth semiannual 
report described in subparagraph (1) with the Clerk at any time 
and without approval of the committee, provided that--
          (A) a copy of the report has been available to each 
        member of the committee for at least seven calendar 
        days; and
          (B) the report includes any supplemental, minority, 
        or additional views submitted by a member of the 
        committee.
    The jurisdiction of the Committee on Ways and Means during 
the 112th Congress is provided in Rule X, clause 1(t), as 
follows:

    (t) Committee on Ways and Means.
          (1) Customs revenue, collection districts, and ports 
        of entry and delivery.
          (2) Reciprocal trade agreements.
          (3) Revenue measures generally.
          (4) Revenue measures relating to insular possessions.
          (5) Bonded debt of the United States, subject to the 
        last sentence of clause 4(f).
          (6) Deposit of public monies.
          (7) Transportation of dutiable goods.
          (8) Tax exempt foundations and charitable trusts.
          (9) National social security (except health care and 
        facilities programs that are supported from general 
        revenues as opposed to payroll deductions and except 
        work incentive programs).

    The general oversight responsibilities of the committee are 
set forth in clause 2 of Rule X. The 104th Congress also added 
the requirement in clause 2 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) The various standing committees shall have general 
oversight responsibilities as provided in paragraph (b) in 
order to assist the House in--
          (1) its analysis, appraisal, and evaluation of--
                  (A) the application, administration, 
                execution, and effectiveness of Federal laws; 
                and
                  (B) conditions and circumstances that may 
                indicate the necessity or desirability of 
                enacting new or additional legislation; and
          (2) its formulation, consideration, and enactment of 
        changes in Federal laws, and of such additional 
        legislation as may be necessary or appropriate.
    (b)(1) In order to determine whether laws and programs 
addressing subjects within the jurisdiction of a committee are 
being implemented and carried out in accordance with the intent 
of Congress and whether they should be continued, curtailed, or 
eliminated, each standing committee (other than the Committee 
on Appropriations) shall review and study on a continuing 
basis--
          (A) the application, administration, execution, and 
        effectiveness of laws and programs addressing subjects 
        within its jurisdiction;
          (B) the organization and operation of Federal 
        agencies and entities having responsibilities for the 
        administration and execution of laws and programs 
        addressing subjects within its jurisdiction;
          (C) any conditions or circumstances that may indicate 
        the necessity or desirability of enacting new or 
        additional legislation addressing subjects within its 
        jurisdiction (whether or not a bill or resolution has 
        been introduced with respect thereto); and
          (D) future research and forecasting on subjects 
        within its jurisdiction.
    (2) Each committee to which subparagraph (1) applies having 
more than 20 members shall establish an oversight subcommittee, 
or require its subcommittees to conduct oversight in their 
respective jurisdictions, to assist in carrying out its 
responsibilities under this clause. The establishment of an 
oversight subcommittee does not limit the responsibility of a 
subcommittee with legislative jurisdiction in carrying out its 
oversight responsibilities.
    (c) Each standing committee shall review and study 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 shall, in a meeting that is 
open to the public and with a quorum present, adopt its 
oversight plan for that Congress. Such plan shall be submitted 
simultaneously to the Committee on Oversight and Government 
Reform and to the Committee on House Administration. In 
developing its plan each committee shall, to the maximum extent 
feasible--
          (A) consult with other committees that have 
        jurisdiction over the same or related laws, programs, 
        or agencies within its jurisdiction with the objective 
        of ensuring maximum coordination and cooperation among 
        committees when conducting reviews of such laws, 
        programs, or agencies and include in its plan an 
        explanation of steps that have been or will be taken to 
        ensure such coordination and cooperation;
          (B) review specific problems with Federal Rules, 
        regulations, statutes, and court decisions that are 
        ambiguous, arbitrary, or nonsensical, or that impose 
        severe financial burdens on individuals;
          (C) give priority consideration to including in its 
        plan the review of those laws, programs, or agencies 
        operating under permanent budget authority or permanent 
        statutory authority;
          (D) have a view toward ensuring that all significant 
        laws, programs, or agencies within its jurisdiction are 
        subject to review every 10 years;
          (E) have a view toward insuring against duplication 
        of Federal programs; and
          (F) include proposals to cut or eliminate programs, 
        including mandatory spending programs, that are 
        inefficient, duplicative, outdated, or more 
        appropriately administered by State or local 
        governments.

    Pursuant to H. Res. 72, for the first session of the 112th 
Congress, the Committee is required to identify any oversight 
or legislative activity conducted in support of, or as a result 
of, its ``inventory and review of existing, pending, and 
proposed regulations, orders, and other administrative actions 
or procedures by agencies of the Federal government'' within 
its jurisdiction. The full text of the Resolution follows:

    Resolved, That each standing committee designated in 
section 3 of this resolution shall inventory and review 
existing, pending, and proposed regulations, orders, and other 
administrative actions or procedures by agencies of the Federal 
Government within such committee's jurisdiction. In completing 
such inventory and review, each committee shall consider the 
matters described in section 2. Each committee shall conduct 
such hearings and other oversight activities as it deems 
necessary in support of the inventory and review, and shall 
identify in any report filed pursuant to clause 1(d) of Rule XI 
for the first session of the 112th Congress any oversight or 
legislative activity conducted in support of, or as a result 
of, such inventory and review.

SEC. 2. MATTERS FOR CONSIDERATION.

    In completing the review and inventory described in the 
first section of this resolution, each committee shall identify 
regulations, executive and agency orders, and other 
administrative actions or procedures that--
          (1) impede private-sector job creation;
          (2) discourage innovation and entrepreneurial 
        activity;
          (3) hurt economic growth and investment;
          (4) harm the Nation's global competitiveness;
          (5) limit access to credit and capital;
          (6) fail to utilize or apply accurate cost-benefit 
        analyses;
          (7) create additional economic uncertainty;
          (8) are promulgated in such a way as to limit 
        transparency and the opportunity for public comment, 
        particularly by affected parties;
          (9) lack specific statutory authorization;
          (10) undermine labor-management relations;
          (11) result in large-scale unfunded mandates on 
        employers without due cause;
          (12) impose undue paperwork and cost burdens on small 
        businesses; or
          (13) prevent the United States from becoming less 
        dependent on foreign energy sources.

SEC. 3. COMMITTEES.

    The committees referred to in the first section of this 
resolution are as follows:
          (1) The Committee on Agriculture.
          (2) The Committee on Education and the Workforce.
          (3) The Committee on Energy and Commerce.
          (4) The Committee on Financial Services.
          (5) The Committee on the Judiciary.
          (6) The Committee on Natural Resources.
          (7) The Committee on Oversight and Government Reform.
          (8) The Committee on Small Business.
          (9) The Committee on Transportation and 
        Infrastructure.
          (10) The Committee on Ways and Means.

    To carry out its work during the 112th Congress, the 
Committee on Ways and Means had six standing Subcommittees, as 
follows:
          Subcommittee on Trade;
          Subcommittee on Oversight;
          Subcommittee on Health;
          Subcommittee on Social Security;
          Subcommittee on Human Resources; and
          Subcommittee on Select Revenue Measures.
    The membership\1\ of the six Subcommittees of the Committee 
on Ways and Means in the 112th Congress is as follows:

                         Subcommittee on Trade

                      KEVIN BRADY, Texas, Chairman
GEOFF DAVIS, Kentucky                JIM McDERMOTT, Washington
DAVE REICHERT, Washington            RICHARD E. NEAL, Massachusetts
WALLY HERGER, California             LLOYD DOGGETT, Texas
DEVIN NUNES, California              JOSEPH CROWLEY, New York
VERN BUCHANAN, Florida               JOHN B. LARSON, Connecticut
ADRIAN SMITH, Nebraska
AARON SCHOCK, Illinois
LYNN JENKINS, Kansas

                    Subcommittee on Social Security

                      SAM JOHNSON, Texas, Chairman
KEVIN BRADY, Texas                   XAVIER BECERRA, California
PAT TIBERI, Ohio                     LLOYD DOGGETT, Texas
AARON SCHOCK, Illinois               SHELLEY BERKLEY, Nevada
RICK BERG, North Dakota              FORTNEY PETE STARK, California
ADRIAN SMITH, Illinois
KENNY MARCHANT\2\, Texas

                      Subcommittee on Oversight\3\

                 CHARLES BOUSTANY, Louisiana, Chairman
DIANE BLACK, Tennessee               JOHN LEWIS, Georgia
AARON SCHOCK, Illinois               XAVIER BECERRA, California
LYNN JENKINS, Kansas                 RON KIND, Wisconsin
KENNY MARCHANT\4\, Texas             JIM McDERMOTT, Washington
TOM REED\5\, New York
ERIK PAULSEN\6\, Minnesota

                       Subcommittee on Health\7\

                   WALLY HERGER, California, Chairman
SAM JOHNSON, Texas                   FORTNEY PETE STARK, California
PAUL RYAN, Wisconsin                 MIKE THOMPSON, California
DEVIN NUNES, California              RON KIND, Wisconsin
DAVE REICHERT, Washington            EARL BLUMENAUER, Oregon
PETER ROSKAM, Illinois               BILL PASCRELL, Jr., New Jersey
JIM GERLACH, Pennsylvania
TOM PRICE, Georgia
VERN BUCHANAN\8\, Florida

                    Subcommittee on Human Resources

                    GEOFF DAVIS, Kentucky, Chairman
ERIK PAULSEN, Minnesota              LLOYD DOGGETT, Texas
RICK BERG, North Dakota              JIM McDERMOTT, Washington
TOM REED\5\, New York                JOHN LEWIS, Georgia
TOM PRICE, Georgia                   JOSEPH CROWLEY, New York
DIANE BLACK, Tennessee
CHARLES BOUSTANY, Louisiana

             Subcommittee on Select Revenue Measures\3\\7\

                       PAT TIBERI, Ohio, Chairman
PETER ROSKAM, Illinois               RICHARD E. NEAL, Massachusetts
ERIK PAULSEN, Minnesota              MIKE THOMPSON, California
RICK BERG, North Dakota              JOHN B. LARSON, Connecticut
CHARLES BOUSTANY, Louisiana          SHELLEY BERKLEY, Nevada
KENNY MARCHANT\4\, Texas
JIM GERLACH\9\, Pennsylvania

----------
\1\Rep. Charles Rangel, NY, will serve as an ex officio member sitting 
on all of the subcommittees without voting rights in the 112th 
Congress.
\2\Reassigned June 16, 2011.
\3\Christopher Lee resigned from Congress on February 9, 2011.
\4\Appointed to Ways and Means on March 15, 2011 and assigned 
Subcommittee on March 15, 2011.
\5\Appointed to Ways and Means on June 13, 2011 and assigned 
Subcommittee on June 16, 2011.
\6\Reassigned on June 16, 2011.
\7\Dean Heller resigned from Congress on May 9, 2011.
\8\Reassigned June 16, 2011.
\9\Reassigned June 16, 2011.

    The Committee on Ways and Means submits its report on its 
legislative and oversight activities for the 112th Congress 
pursuant to the above stated provisions of the Rules of the 
House. Section I of the report describes the Committee's 
legislative activities, divided into six sections as follows: 
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 Committee's 
oversight activities. It includes a copy of the Committee's 
Oversight Agenda, adopted on February 15, 2011, 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.
    Section III details the Committee's activities pursuant to 
H. Res. 72.
    Finally, the report includes four appendices with Committee 
information. 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(a). 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-112th Congresses.


                                                  Union Calendar No. 80
112th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 1st Session                                                    112-130

======================================================================

                                  _____
                                



REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES OF THE COMMITTEE ON 
         WAYS AND MEANS DURING THE ONE HUNDRED TWELFTH CONGRESS

                                _______
                                

 June 28, 2011.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

            Mr. Camp, from the Committee on Ways and Means, 
                        submitted the following

                              R E P O R T

                             together with

                             MINORITY VIEWS

                     I. LEGISLATIVE ACTIVITY REVIEW


      A. Legislative Review of Tax, Trust Fund, and Pension Issues


  1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS, FIRST SESSION 
                   (JANUARY 5, 2011 TO MAY 31, 2011)

a. Surface Transportation Extension Act of 2011 (P.L. 112-5)

    On February 11, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and four cosponsors--
Representative Peter DeFazio, Representative John Duncan, Jr., 
Representative Richard Hanna, and Representative Nick Rahall, 
II--introduced H.R. 662, the ``Surface Transportation Extension 
Act of 2011.'' On February 28, 2011 and March 1, 2011, Chairman 
Camp and Chairman Mica exchanged letters acknowledging the 
jurisdiction of the Ways and Means Committee on the bill's tax-
related provisions. On March 2, 2011, the House passed the 
bill, as amended, under a Rule by a vote of 421-4. On March 3, 
2011, the Senate passed the bill without amendment by voice 
vote. On March 4, 2011, the President signed the bill into law.
    H.R. 662 extended through September 30, 2011 the 
authorization of various surface transportation programs under 
the jurisdiction of the Transportation and Infrastructure 
Committee. The tax-related provisions of H.R. 662 extended 
through September 30, 2011 the Internal Revenue Code's 
expenditure authority for the Highway Trust Fund Highway and 
Mass Transit accounts and the Sport Fish Restoration and 
Boating Trust Fund.

b. Airport and Airway Extension Act of 2011 (P.L. 112-7)

    On March 15, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and four cosponsors--Chairman 
Camp, Representative Jerry Costello, Representative Thomas 
Petri, and Representative Nick Rahall, II--introduced H.R. 
1079, the ``Airport and Airway Extension Act of 2011.'' On 
March 22, 2011 and March 23, 2011, Chairman Camp and Chairman 
Mica exchanged letters acknowledging the jurisdiction of the 
Ways and Means Committee on the bill's tax-related provisions. 
Those letters noted that the Ways and Means Committee had, on 
March 16, 2011, ordered favorably reported legislation (H.R. 
1034) similar to the tax-related provisions of H.R. 1079. For 
additional information on H.R. 1034, see section 2g. On March 
29, 2011, the House passed H.R. 1079 under suspension of the 
Rules by voice vote. On March 29, 2011, the Senate passed the 
bill without amendment by unanimous consent. On March 31, 2011, 
the President signed the bill into law.
    H.R. 1079 extended through May 31, 2011 the authorization 
of various airport and airway programs under the jurisdiction 
of the Transportation and Infrastructure Committee. The tax-
related provisions of H.R. 1079 extended through May 31, 2011 
the Internal Revenue Code's expenditure authority for the 
Airport and Airway Trust Fund and the excise taxes that support 
the Airport and Airway Trust Fund.

c. Comprehensive 1099 Taxpayer Protection and Repayment of Exchange 
        Subsidy Overpayments Act of 2011 (P.L. 112-9)

    On January 12, 2011, House Administration Committee 
Chairman Dan Lungren and 245 cosponsors introduced H.R. 4, the 
``Small Business Paperwork Mandate Elimination Act of 2011.'' 
On February 17, 2011, the Committee marked up the bill and 
ordered it favorably reported without amendment by voice vote 
(H. Rept. 112-15). At the request of Chairman Camp in a letter 
submitted to the Rules Committee on February 28, 2011, the text 
of H.R. 4 was subsequently replaced by the text of H.R. 705, 
the ``Comprehensive 1099 Taxpayer Protection and Repayment of 
Exchange Subsidy Overpayments Act of 2011,'' which the 
Committee had separately marked up and ordered reported, as 
amended, on February 17, 2011 (H. Rept. 112-16). For further 
information on H.R. 705, see section 2f. On March 3, 2011, the 
House passed H.R. 4, as amended (which incorporated the text of 
H.R. 705 as reported by the Ways and Means Committee), under a 
Rule by a vote of 314-112. On April 5, 2011, the Senate passed 
the bill without further amendment by a recorded vote of 87-12. 
On April 14, 2011, the President signed the bill into law.
    As reported by the Committee, H.R. 4 would have repealed 
section 9006 of the Patient Protection and Affordable Care Act 
of 2010 (``PPACA'') (P.L. 111-148), which expanded certain 
information reporting requirements under Internal Revenue Code 
section 6041 for payments of $600 or more to corporations or 
with respect to gross proceeds for property. As enacted, H.R. 4 
amended the Internal Revenue Code to provide for: (1) the 
repeal of the expanded information reporting requirements 
enacted in section 9006 of PPACA (P.L. 111-148) for payments of 
$600 or more to corporations or with respect to gross proceeds 
for property, (2) the repeal of the information reporting 
requirements with respect to real estate expenses enacted in 
section 2101 of the Small Business Jobs Act of 2010 (P.L. 111-
240), and (3) an increase in the amount of the required 
repayment of overpayments of premium assistance credits for 
health insurance purchased through an exchange.

d. Department of Defense and Full-Year Continuing Appropriations Act, 
        2011 (P.L. 112-10)

    On April 11, 2011, House Appropriations Committee Chairman 
Harold Rogers introduced H.R. 1473, legislation to provide 
continuing appropriations for the remainder of FY 2011. On 
April 14, 2011, the House passed H.R. 1473 under a Rule by a 
vote of 260-167. On April 14, 2011, the House-passed bill 
passed the Senate by a vote of 81-19. On April 15, 2011, the 
President signed the bill into law.
    H.R. 1473 included provisions--which had previously passed 
the House as part of H.R. 471, see section 2d--authorizing 
educational scholarships for certain students residing in 
Washington, DC. The tax-related provisions of this portion of 
the legislation provided a Rule of construction stating that 
the education scholarships provided to parents of eligible 
students under the bill are not to be treated as income under 
Federal tax law.

e. Airport and Airway Extension Act of 2011, Part II (P.L. 112-16)

    On May 13, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and six cosponsors--Chairman Camp, 
Ranking Member Levin, Representative Jerry Costello, 
Representative John Lewis, Representative Thomas Petri, and 
Representative Nick Rahall, II--introduced H.R. 1893, the 
``Airport and Airway Extension Act of 2011, Part II.'' On May 
23, 2011, Chairman Camp and Chairman Mica exchanged letters 
acknowledging the jurisdiction of the Ways and Means Committee 
on the bill's tax-related provisions. The Ways and Means 
Committee had, on March 16, 2011, ordered favorably reported 
legislation (H.R. 1034) similar to the tax-related provisions 
of H.R. 1893. For additional information on H.R. 1034, see 
section 2g. On May 23, 2011, the House passed H.R. 1893 under 
suspension of the Rules by voice vote. On May 24, 2011, the 
Senate passed the bill without amendment by unanimous consent. 
On May 31, 2011, the President signed the bill into law.
    H.R. 1893 extended through June 30, 2011 the authorization 
of various airport and airway programs under the jurisdiction 
of the Transportation and Infrastructure Committee. The tax-
related provisions of H.R. 1893 extended through June 30, 2011 
the Internal Revenue Code's expenditure authority for the 
Airport and Airway Trust Fund and the excise taxes that support 
the Airport and Airway Trust Fund.

  2. TAX RELIEF AND OTHER PROPOSALS DURING THE 112TH CONGRESS, FIRST 
               SESSION (JANUARY 5, 2011 TO MAY 31, 2011)

a. Repealing the Job-Killing Health Care Law Act (H.R. 2)

    On January 5, 2011, Majority Leader Eric Cantor, along with 
Chairman Camp and 150 other cosponsors, introduced H.R. 2, the 
``Repealing the Job-Killing Health Care Law Act.'' On January 
19, 2011, the House passed the bill, as amended, under a Rule 
by a vote of 245-189. As of May 31, 2011, the Senate had not 
yet taken up the legislation.
    As passed by the House, H.R. 2 would repeal the ``Patient 
Protection and Affordable Care Act of 2010'' (P.L. 111-148) and 
the health care provisions of the ``Health Care and Education 
Reconciliation Act of 2010'' (P.L. 111-152), including the tax 
provisions contained in those two laws.

b. No Taxpayer Funding for Abortion Act (H.R. 3)

    On January 20, 2011, Representative Christopher Smith and 
161 cosponsors introduced H.R. 3, the ``No Taxpayer Funding for 
Abortion Act.'' The bill was referred to the Judiciary 
Committee, as well as to the Energy and Commerce Committee and 
to the Ways and Means Committee. On March 3, 2011, the 
Judiciary Committee ordered H.R. 3, as amended, reported 
favorably by a vote of 23-14. On March 16, 2011, by letter of 
request from Chairman Camp, the Subcommittee on Select Revenue 
Measures held a hearing on the tax provisions contained in H.R. 
3 as reported by the Judiciary Committee. Following that 
hearing, on March 29, 2011, Chairman Camp introduced related 
legislation, H.R. 1232, in order to address potential 
ambiguities with respect to the application of certain tax 
provisions contained in H.R. 3. On March 31, 2011, the Ways and 
Means Committee marked up H.R. 1232 and ordered it favorably 
reported, with an amendment, by a vote of 22-14 (H. Rept. 112-
55). For further information on H.R. 1232, see subsection h. 
Under the Rule governing consideration of H.R. 3 on the House 
Floor, an amendment in the nature of a substitute offered by 
Judiciary Committee Chairman Smith and Chairman Camp--which 
substituted the text of H.R. 1232 for the tax provisions of 
H.R. 3 as reported by the Judiciary Committee--was adopted. On 
May 4, 2011, the House passed H.R. 3, as amended by a vote of 
251-175. As of May 31, 2011, the Senate had not yet taken up 
the legislation.
    As ordered reported by the Judiciary Committee on March 3, 
2011, H.R. 3 would not have directly amended the Internal 
Revenue Code. However, it would have affected the Code by 
prohibiting certain tax benefits from being used to pay for 
abortions or for health benefit plans that cover abortions. 
Specifically, the bill sought to prevent abortions from being 
paid for with Federal tax credits or deductions or with funds 
withdrawn on a tax-preferred basis from certain trusts and 
accounts. As passed by the House--reflecting the incorporation 
of the text of H.R. 1232--H.R. 3 would: (1) disallow the 
refundable premium tax credit for coverage under qualified 
health plans that provide coverage for abortion; (2) disallow 
the small employer health insurance expense credit for plans 
that include coverage for abortion; (3) include in gross income 
any amounts used for abortion that are distributed from Archer 
Medical Savings Accounts, Health Savings Accounts, and Health 
Flexible Spending Arrangements (FSAs); and (4) disallow the 
deduction for medical expenses for abortion-related expenses. 
The bill's provisions would not apply to abortions in cases of 
rape, incest, or life-threatening physical condition of the 
mother, and they would not apply to the treatment of injury, 
infection, or other health problems resulting from an abortion.

c. Termination of Taxpayer Financing of Presidential Election Campaigns 
        and Party Conventions (H.R. 359)

    On January 20, 2011, Representative Tom Cole, along with 
seven cosponsors--Representative Todd Akin, Representative 
Roscoe Bartlett, Representative Rob Bishop, Representative John 
Campbell, Representative Virginia Foxx, Representative Doug 
Lamborn, and Representative Tom McClintock--introduced H.R. 
359, legislation to terminate taxpayer financing of 
Presidential election campaigns and party conventions. On 
January 26, 2011, the House passed H.R. 359 under a Rule by a 
vote of 239-160. As of May 31, 2011, the Senate had not yet 
taken up the legislation.
    As passed by the House, H.R. 359 would amend the Internal 
Revenue Code to terminate: (1) the taxpayer election to 
designate $3 of income tax liability for financing of 
Presidential election campaigns; (2) the Presidential Election 
Campaign Fund; and (3) the Presidential Primary Matching 
Payment Account. The bill would also require the Secretary of 
the Treasury to transfer all amounts in the Presidential 
Election Campaign Fund after its termination to the general 
fund of the Treasury, to be used only for deficit reduction.

d. Scholarships for Opportunity and Results Act (H.R. 471)

    On January 26, 2011, Speaker of the House John Boehner, 
along with five cosponsors--Representative Darrell Issa, 
Representative John Kline, Representative Daniel Lipinski, 
Representative Duncan Hunter, and Representative Trey Gowdy--
introduced H.R. 471, legislation to authorize educational 
scholarships for certain students residing in Washington, DC. 
On March 30, 2011, the House passed H.R. 471, as amended, under 
a Rule by a vote of 225-195. A version of this proposal was 
subsequently enacted into law as part of H.R. 1473, the 
``Department of Defense and Full-Year Continuing Appropriations 
Act, 2011'' (see section 1d).
    The tax-related provisions of H.R. 471--which were 
subsequently enacted into law as part of H.R. 1473--provide a 
Rule of construction stating that the education scholarships 
provided to parents of eligible students under the bill are not 
to be treated as income under Federal tax law.

e. FAA Air Transportation Modernization and Safety Improvement Act 
        (H.R. 658)

    On February 11, 2011, Transportation and Infrastructure 
Committee Chairman John Mica--along with 21 cosponsors--
introduced H.R. 658, the ``FAA Air Transportation Modernization 
and Safety Improvement Act.'' On March 11, 2011, Chairman Camp 
introduced related legislation, the ``Airport and Airway Trust 
Fund Financing Reauthorization Act of 2011'' (H.R. 1034). On 
March 16, 2011, the Ways and Means Committee held a mark-up on 
H.R. 1034 and ordered it favorably reported by voice vote (H. 
Rept. 112-44, Part I). As noted in a March 29, 2011 letter from 
Chairman Camp to Rules Committee Chairman David Dreier, the 
text of H.R. 1034, as reported by the Ways and Means Committee, 
was, at Chairman Camp's request, incorporated into the March 
22, 2011 Rules Committee Print of H.R. 658 prior to that bill's 
consideration by the Rules Committee. For further information 
on H.R. 1034, see subsection g. On April 1, 2011, the House 
passed H.R. 658, as amended to incorporate the text of H.R. 
1034, under a Rule by a vote of 223-196. On April 7, 2011, the 
Senate amended the bill by substituting the House-passed text 
with the language of S. 223 and, by unanimous consent, passed 
the bill as amended. The Senate requested a conference and 
subsequently appointed conferees. As of May 31, 2011, the 
differences between the House and Senate versions of H.R. 658 
remained unresolved.
    As introduced, H.R. 658 would provide for the authorization 
of the Federal Aviation Administration and related programs 
under the jurisdiction of the Transportation and Infrastructure 
Committee through FY 2014. As passed by the House--reflecting 
the incorporation of the text of H.R. 1034--the bill would also 
extend through September 30, 2014 the Internal Revenue Code's 
expenditure authority for the Airport and Airway Trust Fund 
(AATF) and the excise taxes that support the AATF. The tax 
title of the Senate-passed version includes a shorter extension 
of AATF expenditure authority and the associated excise taxes, 
as well as various other provisions.

f. Comprehensive 1099 Taxpayer Protection and Repayment of Exchange 
        Subsidy Overpayments Act of 2011 (H.R. 705)

    On February 15, 2011, Chairman Camp introduced H.R. 705, 
the ``Comprehensive 1099 Taxpayer Protection and Repayment of 
Exchange Subsidy Overpayments Act of 2011.'' On February 17, 
2011, the Committee held a mark-up on the bill and ordered it 
favorably reported, as amended, by a vote of 21-15 (H. Rept. 
112-16). At the request of Chairman Camp in a letter submitted 
to the Rules Committee on February 28, 2011, the text of H.R. 
705, as reported by the Ways and Means Committee, was 
subsequently substituted for the text of H.R. 4, the ``Small 
Business Paperwork Mandate Elimination Act of 2011.'' On April 
14, 2011, H.R. 4--as amended to incorporate the text of H.R. 
705--was signed into law by the President. For further 
information on H.R. 4, see section 1c.
    As ordered reported by the Ways and Means Committee--and 
subsequently enacted into law as H.R. 4--H.R. 705 amends the 
Internal Revenue Code to provide for: (1) the repeal of the 
expanded information reporting requirements enacted in section 
9006 of PPACA (P.L. 111-148) for payments of $600 or more to 
corporations or with respect to gross proceeds for property, 
(2) the repeal of the information reporting requirements with 
respect to real estate expenses enacted in section 2101 of the 
Small Business Jobs Act of 2010 (P.L. 111-240), and (3) an 
increase in the amount of the required repayment of 
overpayments of premium assistance credits for health insurance 
purchased through an exchange.

g. Airport and Airway Trust Fund Financing Reauthorization Act of 2011 
        (H.R. 1034)

    On March 11, 2011, Chairman Camp introduced H.R. 1034, the 
``Airport and Airway Trust Fund Financing Reauthorization Act 
of 2011.'' On March 16, 2011, the Committee held a mark-up on 
the bill and ordered it favorably reported by voice vote (H. 
Rept. 112-44, Part I). As noted in a March 29, 2011 letter from 
Chairman Camp to Rules Committee Chairman David Dreier, the 
text of H.R. 1034, as reported by the Ways and Means Committee, 
was, at Chairman Camp's request, incorporated into the March 
22, 2011 Rules Committee Print of H.R. 658 prior to that bill's 
consideration by the Rules Committee. For further information 
on H.R. 658, see subsection e. For further information on two 
other related bills subsequently passed by the House and signed 
into law by the President following Committee action on H.R. 
1034, see sections 1b and 1e regarding H.R. 1079 and H.R. 1893, 
respectively.
    As ordered favorably reported by the Ways and Means 
Committee, H.R. 1034 would reauthorize through September 30, 
2014 the Internal Revenue Code's expenditure authority for the 
Airport and Airway Trust Fund and the excise taxes that support 
the Airport and Airway Trust Fund.

h. Amending the Internal Revenue Code of 1986 to eliminate certain tax 
        benefits relating to abortion (H.R. 1232)

    On March 29, 2011, Chairman Camp introduced H.R. 1232, a 
bill to amend the Internal Revenue Code to eliminate certain 
tax benefits relating to abortion. This legislation was 
developed to address potential ambiguities with respect to the 
application of certain tax provisions contained in a related 
bill, the ``No Taxpayer Funding for Abortion Act'' (H.R. 3), 
which was the subject of a March 16, 2011 hearing of the 
Subcommittee on Select Revenue Measures. On March 31, 2011, the 
Ways and Means Committee marked up H.R. 1232 and ordered it 
favorably reported, with an amendment, by a vote of 22-14 (H. 
Rept. 112-55). Under the Rule governing consideration of H.R. 3 
on the House Floor, an amendment in the nature of a substitute 
offered by Judiciary Committee Chairman Smith and Chairman 
Camp--which substituted the text of H.R. 1232 for the tax 
provisions of H.R. 3 as reported by the Judiciary Committee--
was adopted. On May 4, 2011, the House passed H.R. 3, as 
amended to incorporate the text of H.R. 1232 as reported by the 
Ways and Means Committee, under that Rule by a vote of 251-175. 
As of May 31, 2011, the Senate had not yet taken up the 
legislation. For further information on H.R. 3, see subsection 
b.
    As reported by the Ways and Means Committee--and 
subsequently included in H.R. 3 as a replacement for that 
bill's tax provisions--H.R. 1232 would: (1) disallow the 
refundable premium tax credit for coverage under qualified 
health plans that provide coverage for abortion; (2) disallow 
the small employer health insurance expense credit for plans 
that include coverage for abortion; (3) include in gross income 
any amounts used for abortion that are distributed from Archer 
Medical Savings Accounts, Health Savings Accounts, and Health 
Flexible Spending Arrangements (FSAs); and (4) disallow the 
deduction for medical expenses for abortion-related expenses. 
The bill's provisions would not apply to abortions in cases of 
rape, incest, or life-threatening physical condition of the 
mother, and they would not apply to the treatment of injury, 
infection, or other health problems resulting from an abortion.

         3. OTHER TAX MATTERS (JANUARY 5, 2011 TO MAY 31, 2011)

a. Budget Hearings

    On February 15, 2011, the full Committee held a hearing to 
receive testimony from Secretary of the Treasury Timothy F. 
Geithner concerning provisions of the President's FY 2012 
budget proposal within the jurisdiction of the Committee.
    On February 16, 2011, the full Committee held a hearing to 
receive testimony from Secretary of Health and Human Services 
Kathleen Sebelius concerning provisions of the President's FY 
2012 budget proposal within the jurisdiction of the Committee.
    On February 16, 2011, the full Committee held a hearing to 
receive testimony from Jacob Lew, Director of the Office of 
Management and Budget, concerning provisions of the President's 
FY 2012 budget proposal within the jurisdiction of the 
Committee.

b. Tax Reform Hearings (Full Committee)

    On January 20, 2011, the Committee received testimony on 
the economic and administrative burdens imposed by the current 
structure of the Federal income tax from: (i) Nina E. Olson, 
National Taxpayer Advocate, Internal Revenue Service; (ii) 
Robert A. McDonald, Chairman of the Board, President, and Chief 
Executive Officer, The Procter & Gamble Company, and Chairman, 
Fiscal Policy Initiative of the Business Roundtable; (iii) 
Warren S. Hudak, President, Hudak & Company, LLC; (iv) Kevin A. 
Hassett, Ph.D., Senior Fellow & Director of Economic Policy 
Studies, American Enterprise Institute; and (v) Martin A. 
Sullivan, Ph.D., Contributing Editor, Tax Analysts.
    On April 13, 2011, the Committee received testimony on how 
the tax code's burdens on individuals and families demonstrate 
the need for comprehensive tax reform: (i) Alan Viard, Resident 
Scholar, American Enterprise Institute; (ii) Annette Nellen, 
CPA, Director, Masters of Science in Taxation Program, San Jose 
State University; (iii) Mark E. Johannessen, CFP, Managing 
Director, Harris SBSB; and (iv) Neil H. Buchanan, Associate 
Professor of Law, The George Washington University.
    On May 12, 2011, the Committee received testimony on the 
need for comprehensive tax reform to help American companies 
compete in the global market and create jobs for American 
workers from: (i) Greg Hayes, Senior Vice President and Chief 
Financial Officer, United Technologies Corporation; (ii) Edward 
J. Rapp, Group President & Chief Financial Officer, Caterpillar 
Inc.; (iii) James T. Crines, Executive Vice President, Finance, 
and Chief Financial Officer, Zimmer Holdings, Inc.; (iv) Mark 
A. Buthman, Senior Vice President and Chief Financial Officer, 
Kimberly-Clark Corporation; (v) James R. Hines, Jr., L. Hart 
Wright Collegiate Professor of Law, University of Michigan Law 
School; (vi) Dirk J.J. Suringa, Partner, Covington & Burling 
LLP; and (vii) Jane Gravelle, Senior Specialist in Economic 
Policy, Congressional Research Service.
    On May 24, 2011, the Committee received testimony on how 
other countries have used tax reform to help their companies 
compete in the global market and create jobs from: (i) Gary M. 
Thomas, Partner, White & Case; (ii) Frank Schoon, Partner, 
Dutch Desk, International Tax Services, Ernst & Young; (iii) 
Steve Edge, Partner, Slaughter and May; (iv) Jorg Menger, 
Partner, German Desk, International Tax Services, Ernst & 
Young; and (v) Reuven S. Avi-Yonah, Irwin I. Cohn Professor of 
Law, University of Michigan Law School.

c. Hearings Held by the Subcommittee on Select Revenue Measures

    On March 3, 2011, the Subcommittee received testimony on 
the special burdens that the tax code imposes on small 
businesses and pass-through entities and the need for 
comprehensive tax reform to address these problems from: (i) 
Dr. Robert Carroll, Principal, Qualitative Economics and 
Statistics, Ernst & Young LLP; (ii) Ms. Patricia A. Thompson, 
Chair, Tax Executive Committee, American Institute of Certified 
Public Accountants, Piccerelli, Gilstein & Co. LLP; (iii) Mr. 
Dennis Tarnay, Chief Financial Officer, Lake Erie Electric, 
Inc.; and (iv) Dr. Donald B. Marron, Director, Tax Policy 
Center, The Urban Institute.
    On March 16, 2011, the Subcommittee received testimony on 
tax policy issues raised by H.R. 3, as ordered reported by the 
House Judiciary Committee on March 3, 2011, from: Thomas A. 
Barthold, Chief of Staff, Joint Committee on Taxation.

                 B. Legislative Review of Trade Issues


                      1. PENDING TRADE AGREEMENTS

    In preparation for legislative action to implement the 
pending trade agreements with Colombia, Panama, and South Korea 
signed in 2007, the Committee held a hearing on January 25, 
2011, on Congressional consideration of the pending trade 
agreements and the benefits these agreements will bring to 
American businesses, farmers, workers, consumers, and the U.S. 
economy. The hearing also explored developments with each of 
these countries that have occurred since the trade agreements 
were concluded. The Subcommittee received testimony from: (i) 
Roy Paulson, President, Paulson Manufacturing Corporation, on 
behalf of the National Association of Manufacturers; (ii) Bob 
Stallman, President, American Farm Bureau Federation; (iii) 
Michael L. Ducker, Chief Operating Officer and President, 
International, FedEx Express; (iv) William J. Toppeta, 
President, International, MetLife; Stephen E. Biegun Corporate 
Officer and Vice President of International Governmental 
Affairs, Ford Motor Company.
    On February 9, 2011, the Committee held a hearing on 
current trade issues, including the pending trade agreements. 
Ambassador Kirk testified before the Committee.
    On March 17, 2011, the Subcommittee on Trade held a hearing 
focusing on Congressional consideration of the pending trade 
agreement with Colombia. The hearing addressed the economic 
benefits this agreement will bring to American businesses, 
farmers, workers, consumers, and the U.S. economy. In addition, 
the hearing examined the national security and geopolitical 
implications of the agreement and explored developments within 
Colombia that have occurred since the trade agreement was 
concluded. The Subcommittee received testimony from: (i) 
Ambassador Miriam Sapiro, Deputy U.S. Trade Representative, 
Office of the United States Trade Representative; (ii) The 
Honorable Robert D. Hormats, Under Secretary for Economic, 
Energy & Agricultural Affairs, U.S. Department of State; (iii) 
The Honorable Thomas C. Dorr, President & Chief Executive 
Officer, U.S. Grains Council, and Former Under Secretary for 
Rural Development, U.S. Department of Agriculture; (iv) William 
D. Marsh, Vice President Legal, Western Hemisphere, Baker 
Hughes, Inc. on behalf of Baker Hughes, Inc. and the National 
Association of Manufacturers; (v) Ambassador Peter F. Romero 
President and Chief Executive Officer, Experior Advisory LLC, 
Former Assistant Secretary for Western Hemisphere Affairs, U.S. 
Department of State, and Former U.S. Ambassador to Ecuador; 
(vi) Adam Isaacson, Director, Regional Security Policy Program, 
Washington Office on Latin America; (vii) General Barry R. 
McCaffrey, USA (Retired), President, BR McCaffrey Associates, 
LLC, Former Director of the Office of National Drug Control 
Policy, and Former Commander of the U.S. Southern Command.
    On March 30, 2011, the Subcommittee on Trade held a hearing 
focusing on Congressional consideration of the pending trade 
agreement with Panama. The hearing addressed the economic 
benefits this agreement will bring to American businesses, 
farmers, workers, consumers, and the U.S. economy. In addition, 
the hearing examined the national security and geopolitical 
implications of the agreement, as well as action taken by 
Panama to address tax transparency. The Subcommittee received 
testimony from: (i) Ambassador Miriam Sapiro, Deputy U.S. Trade 
Representative, Office of the United States Trade 
Representative; (ii) Doug Oberhelman, Chairman and Chief 
Executive Officer, Caterpillar Inc. on behalf of Caterpillar 
Inc., the U.S. Chamber of Commerce, the National Association of 
Manufacturers, the Business Roundtable and the Latin America 
Trade Coalition; (iii) Gary LaGrange, President and Chief 
Executive Officer, Port of New Orleans; (iv) Doug Wolf, 
President, National Pork Producers Council; (v) Jasper 
Sanfilippo, President and Chief Operating Officer, John B. 
Sanfilippo & Son, Inc.; (vi) Hal S. Shapiro, Partner, Akin Gump 
Strauss Hauer & Feld LLP, testifying in an individual capacity.
    On April 7, 2011, the Subcommittee on Trade held a hearing 
focusing on Congressional consideration of the pending trade 
agreement with South Korea. The hearing addressed the economic 
benefits this agreement will bring to American businesses, 
farmers, workers, consumers, and the U.S. economy. In addition, 
the hearing examined the national security and geopolitical 
implications of the agreement and developments that have 
occurred since the trade agreement was concluded, particularly 
the supplemental agreement reached between the United States 
and South Korea relating to trade in autos. The Subcommittee 
received testimony from: (i) Ambassador Demetrios Marantis, 
Deputy U.S. Trade Representative, Office of the United States 
Trade Representative; (ii) William Rhodes, Chairman, U.S.-Korea 
Business Council; President and Chief Executive Officer, 
William R. Rhodes Global Advisors, LLC; Senior Advisor to 
Citigroup, on behalf of the U.S.-Korea Business Council and the 
U.S.-Korea FTA Business Coalition; (iii) John A. Schoch, Jr., 
President and Chief Executive Officer, Profile Products LLC, on 
behalf of the United States Chamber of Commerce; (iv) Robert 
Holleyman, President and Chief Executive Officer, Business 
Software Alliance; (v) Ambassador Thomas Hubbard, Senior 
Director for Asia, McLarty Associates and Former Ambassador to 
South Korea.
    On April 18, 2011, Chairman Camp led a bipartisan 
delegation of Members to Bogota, Colombia to assess the 
benefits of the pending trade agreement with Colombia as well 
as progress made by Colombia to address its labor law and 
conditions as well as protection against, and prosecution of, 
labor violence.
    On January 27, Chairman Camp requested that the 
International Trade Commission (ITC) conduct a study assessing 
the supplemental autos agreement reached by USTR with South 
Korea, and the ITC released that report publicly on April 7, 
2011.

                      2. WORLD TRADE ORGANIZATION

    On February 9, 2011, the Committee held a hearing on 
current trade issues, including the prospect for trade 
expansion in agriculture, industrial goods, and services 
through the Doha Round negotiations at the World Trade 
Organization (WTO) and the issues surrounding Russia's efforts 
to accede to the WTO. Ambassador Kirk testified before the 
Committee on the Administration's views on these issues.

                             3. ENFORCEMENT

    On February 9, 2011, the Committee held a hearing on 
current trade issues, including addressing the full range of 
issues impeding American companies from selling U.S. goods and 
services in China and distorting trade flows through unfair 
trade practices. In addition, the hearing addressed the 
management of trade disputes and other trade issues. Ambassador 
Kirk testified before the Committee on the Administration's 
views on these issues.

             4. THE TRANS-PACIFIC PARNTERNSHIP NEGOTIATIONS

    On February 9, 2011, the Committee held a hearing on 
current trade issues, including the structure, content, and 
prospect for the ongoing Trans-Pacific Partnership 
negotiations. Ambassador Kirk testified before the Committee on 
the Administration's views on these issues.

                 5. OTHER BILATERAL AND REGIONAL ISSUES

Andean Countries

    On February 10, 2011, Chairman Camp introduced H.R. 622, to 
extend the Andean Trade Preferences Act.

China

    On February 9, 2011, the Committee held a hearing focusing 
on current trade issues, including the full range of issues 
impeding American companies from selling U.S. goods and 
services in China and distorting trade flows through unfair 
trade practices. United States Trade Representative Ron Kirk 
provided testimony. On May 6, 2011, Chairman Camp led a letter 
signed by a majority of Committee Members to Secretaries 
Geithner, Clinton, and Locke, and Ambassador Kirk discussing 
systemic problems in U.S.-China trade relations, including 
issues related to China's consistent lack of protection and 
enforcement of U.S. intellectual property rights, indigenous 
innovation requirements, use of industrial subsides, export 
restraints on key products such as rare earth minerals, and 
currency misalignment. In that letter, the Members asked the 
Administration to develop metrics for assessing China's 
progress on these issues.
    On May 10, 2011, Committee Members met with Chinese Vice 
Premier Wang Qishan to discuss the U.S.-China trade 
relationship.

Russia

    On February 9, 2011, the Committee held a hearing on 
current trade issues, including the issues surrounding Russia's 
efforts to accede to the WTO, in preparation for considering 
legislation, at the appropriate time, to graduate Russia from 
the Jackson-Vanik amendment and grant it Permanent Normal Trade 
Relations. Ambassador Kirk testified before the Committee on 
the Administration's views on this issue.

                 C. Legislative Review of Health Issues


a. Full Committee Hearings

    On January 26, 2011, the full Committee received testimony 
on the economic and regulatory burdens imposed by the enactment 
and implementation of the Patient Protection and Affordable 
Care Act (P.L. 111-148) and the Health Care and Education 
Reconciliation Act of 2010 (P.L. 111-152) and how such burdens 
are impacting job growth and retention from (i) Austan 
Goolsbee, Ph.D., Chairman, Council of Economic Advisors; (ii) 
Douglas Holtz-Eakin, Ph.D., President, American Action Forum; 
(iii) Scott Womack, President, Womack Restaurants; and (iv) Joe 
Olivo, Owner/CEO, Perfect Printing. The hearing examined the 
impact the new taxes and new federal regulatory requirements, 
including the shared responsibility employer requirement, were 
having on job creation and small business.
    On February 10, 2011, the full Committee received testimony 
about the impact the Patient Protection and Affordable Care Act 
(P.L. 111-148) and the Health Care and Education Reconciliation 
Act of 2010 (P.L. 111-152) are having on the Medicare program 
and its beneficiaries from (i) Donald M. Berwick M.D., 
Administrator, Centers for Medicare and Medicaid Services; and 
(ii) Richard S. Foster, Chief Actuary, Centers for Medicare and 
Medicaid Services. The hearing examined the impact these laws 
will have on the Medicare program and its beneficiaries.

b. Subcommittee Hearings

            i. Medicare Payments
    On March 15, 2011, the Subcommittee received testimony on 
MedPAC's March 2011 Report to Congress from Glen M. Hackbarth, 
Chairman, Medicare Payment Advisory Commission. The hearing 
focused on MedPAC's March 2011 Report to the Congress on 
Medicare payment policies and recommendations.
    On May 12, 2011, the Subcommittee received testimony about 
Medicare payments to physicians from (i) Stuart Guterman, Vice 
President, Payment and System Reform, Executive Director, 
Commission on a High Performance Health System, The 
Commonwealth Fund; (ii) Lisa Dulsky Watkins, MD, Associate 
Director, Vermont Blueprint for Health, Department of Vermont 
Health Access; (iii) Dana Gelb Safran, Sc.D., Sr. Vice 
President for Performance Measurement and Improvement, Blue 
Cross Blue Shield of Massachusetts; (iv) Keith Wilson, M.D., 
Chair, Governing Board and Executive Committee, California 
Association of Physician Groups. The hearing focused on 
innovative delivery and physician payment system reform 
efforts.

            D. Legislative Review of Human Resources Issues


                    1. UNEMPLOYMENT INSURANCE ISSUES

    On February 10, 2011, the Subcommittee received testimony 
on improving efforts to help unemployed Americans find jobs 
from (i) Kristen Cox, Executive Director, Utah Workforce 
Services; (ii) Tom Pauken, Chairman, Texas Workforce 
Commission; (iii) Heather Boushey, Ph.D., Senior Economist, 
Center for American Progress; (iv) Douglas J. Holmes, 
President, UWC-Strategic Services on Unemployment and Workers' 
Compensation. The hearing focused on current policies and 
programs designed to help unemployed individuals return to work 
and how they can be improved.
    On May 5, 2011, Chairman Dave Camp with two original 
cosponsors, Human Resources Subcommittee Chairman Geoff Davis 
and Representative Rick Berg, introduced H.R. 1745, the ``Jobs, 
Opportunity, Benefits, and Services Act of 2011.''
    Title One of the JOBS Act provides for common sense reforms 
to improve the operation of permanent law unemployment 
benefits. It requires States to adopt a minimum standard for 
job searches required of unemployment benefit recipients; 
expects States to engage unemployment benefit recipients who 
are most likely to exhaust benefits without finding work--such 
as those without high school degrees--in education and training 
that will improve both their chances of finding work and future 
wages; and allows States to apply for waivers of Federal 
unemployment laws, allowing them to pursue innovative prowork 
strategies--similar to the State waivers that preceded 
successful Federal welfare reforms in the 1990s. It also 
provides for data element and reporting standardization to 
improve information sharing.
    Title Two of the JOBS Act provides all States new 
flexibility in spending their share of the $31 billion in 
remaining temporary Federal unemployment funds. Under the JOBS 
Act, States could use this money to continue paying current 
Federal unemployment benefits, or instead pass laws that would 
use some or all of this Federal money to keep unemployment 
taxes down or otherwise promote employment, as needed by local 
conditions.
    The Committee held a markup on May 11, 2011. The bill was 
ordered favorably reported, as amended, by a vote of 20-14 (H. 
Rept. 112-87). The Bill was placed on the Union Calendar, 
Calendar No. 48 on May 23, 2011. No further action has been 
taken by the House.

                        2. CHILD WELFARE ISSUES

    On March 17, 2011, Representative Jim McDermott and Human 
Resources Subcommittee Chairman Geoff Davis introduced H.R. 
1194, a bill to renew the authority of the Secretary of Health 
and Human Services to approve demonstration projects designed 
to test innovative strategies in State child welfare programs. 
The House agreed to suspend the Rules and pass the bill by 
voice vote on May 31, 2011.
    H.R. 1194 amends title XI of the Social Security Act to 
renew through FY2016 the authority of the Secretary of Health 
and Human Services (HHS) to authorize waivers for states to 
conduct child welfare program demonstration projects likely to 
promote the objectives of Parts B (Child and Family Services 
and Promoting Safe and Stable Families Programs) or E (Foster 
Care, Adoption Assistance, and Kinship Guardianship) of Title 
IV of the Social Security Act (SSA). Demonstration projects 
that may be approved include those designed to identify and 
address barriers that result in delays to kinship guardianship 
for children in foster care, provide early intervention and 
crisis intervention services that safely reduce out-of-home 
placements and improve child outcomes, and identify and address 
domestic violence that endangers children and results in the 
placement of children in foster care.

                        3. DATA MATCHING ISSUES

    On March 11, 2011, the Subcommittee received testimony on 
the use of data matching to improve customer service, program 
integrity, and taxpayer savings from: (i) The Honorable Patrick 
P. O'Carroll, Jr., Inspector General, Social Security 
Administration; (ii) Sundhar Sekhar, Principal, National Health 
and Human Services Practice Leader, Deloitte Consulting; (iii) 
Joseph Vitale, Director, Information Technology Systems Center 
(ITSC), National Association of State Workforce Agencies 
(NASWA); (iv) Elizabeth Lower-Basch, Senior Policy Analyst, 
Center for Law and Social Policy; and (v) Ron Thornburgh, 
Senior Vice President of Business Development, NIC. The hearing 
focused on the use of data matching to improve public benefit 
programs under the Subcommittee's jurisdiction.

                  E. Legislative Review of Debt Issues


                        1. DEBT ISSUE PROPOSALS

    On May 24, 2011, Chairman Dave Camp introduced H.R. 1954, 
``To implement the President's request to increase the 
statutory limit on the public debt.'' The bill provides for an 
increase in the statutory debt limit of $2.4 trillion, the 
amount needed to implement the President's FY 2012 budget 
proposal. On May 31, 2011, the House rejected the bill under 
suspension of the rules by a vote of 97-318, with 7 voting 
present (Roll no. 379).

             2. OTHER DEBT MATTERS--FULL COMMITTEE HEARINGS

    On March 30, 2011, the full Committee received testimony on 
impediments to jobs creation from (i) Dr. Edward Lazear, 
Professor, Stanford University; (ii) Dr. Andrew Biggs, Resident 
Scholar, American Enterprise Institute; (iii) Dr. Heather 
Boushey, Senior Economist, Center for American Progress; and 
(iv) Dr. Veronique de Rugy, Senior Research Fellow, Mercatus 
Center. The hearing focused on identifying impediments to job 
creation and the impact of budget deficits and growing debt 
levels in particular.

          F. Legislative Review of Multi-Jurisdictional Issues


a. National Defense Authorization Act for Fiscal Year 2012 (H.R. 1540)

    On April 14, 2011, Armed Services Committee Chairman Howard 
P. ``Buck'' McKeon introduced the ``National Defense 
Authorization Act for Fiscal Year 2012'' (H.R. 1540), which the 
Armed Services Committee ordered favorably reported to the 
House, with an amendment, on May 11, 2011. On May 12, 2011 and 
May 16, 2011, Chairman Camp and Chairman McKeon exchanged 
letters acknowledging the jurisdiction of the Ways and Means 
Committee over various provisions in the bill, including a tax-
related provision relating to an energy grant program 
established under P.L. 111-5.
    H.R. 1540 also included a provision that would require 
future Medicare-eligible enrollees in the Uniformed Services 
Family Health Plan to enroll in Medicare when they turn 65. 
These enrollees would also receive TRICARE for Life as 
wraparound coverage once they were enrolled in Medicare. The 
Subcommittee on Health received a referral based on the 
inclusion of this provision.
    In an exchange of letters, the Committee waived 
jurisdiction. H.R. 1540 passed the House May 26, 2011, and was 
subsequently referred to the Senate Committee on Armed 
Services.

                     II. OVERSIGHT ACTIVITY REVIEW


                          A. Oversight Agenda

                       Committee on Ways and Means,
                             U.S. House of Representatives,
                                 Washington, DC, February 15, 2011.
Hon. Darrell Issa,
Chairman, Committee on Oversight & Government Reform,
Rayburn House Office Bldg., Washington, DC.

Hon. Daniel E. Lungren,
Chairman, Committee on House Administration,
Longworth House Office Bldg., Washington, DC.
    Dear Chairman Issa and Chairman Lungren: 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 oversight-related activities that the Committee on 
Ways and Means and its Subcommittees plan to conduct during the 
112th Congress.

Matters under the Committee's Federal Budget Jurisdiction

     Economic and Budget Outlook. Oversight hearings 
with various Administration officials to discuss current 
economic and budget conditions, including the long-term 
outlook, the state of the economy, prospects for recovery and 
long-term growth, our economic competitiveness, private sector 
job creation, and limits on the public debt.

Matters under the Committee's Tax Jurisdiction

     Tax Reform. Hearings on simplifying and reforming 
the tax code for individuals, families, and employers in order 
to better promote economic growth and job creation.
     Priorities of the Department of the Treasury. 
Hearings with the Treasury Secretary and other Administration 
officials to receive information regarding the Administration's 
tax-related priorities for the 112th Congress. Specifically, 
discuss and consider legislative and administrative proposals 
contained in the President's fiscal year 2012 and 2013 budgets.
     Appropriate Tax Relief for Individuals, Families, 
and Employers. Hearings on appropriate tax relief measures for 
individual taxpayers, families, and employers of all sizes.
     Internal Revenue Service Operations/Administration 
of Tax Laws. Oversight of the major Internal Revenue Service 
(IRS) programs, including enforcement, collection, taxpayer 
services, returns processing, and information systems. Consider 
analyses and reports provided to the Congress by the IRS 
National Taxpayer Advocate, Treasury Inspector General for Tax 
Administration, and the Government Accountability Office (GAO). 
Oversight of IRS funding and staffing levels needed to provide 
taxpayer assistance and enforce the tax law fairly, effectively 
and efficiently. Evaluate tax return filing seasons, including 
use of paid tax preparers, electronic filing, IRS and volunteer 
taxpayer assistance programs, and the Free File Program. 
Discuss proposed funding and staffing levels for the IRS and 
legislative proposals and administrative proposals contained in 
the President's fiscal year 2012 and 2013 budgets. Review IRS 
realignment and closure of service centers and other 
facilities.
      Delivery of Tax Refunds. Oversight related to the 
delivery of Federal tax refunds via the use of debit cards to 
assist individuals who do not have access to financial accounts 
or institutions.
     Tax-Exempt Organizations. Oversight of Federal tax 
laws, regulations, and filing requirements that affect tax-
exempt organizations, particularly charities and foundations. 
Evaluate overall IRS efforts to monitor tax-exempt 
organizations, identify areas of non-compliance, prevent abuse, 
and ensure timely disclosure to the public about tax-exempt 
organization activities and finances.
     Tax Code and Tax Form Simplification. Oversight of 
tax code and tax form complexity, particularly for individuals, 
with the goal of simplification. Review areas where taxpayers 
and professional return preparers have difficulty, including 
areas where they make the most errors, and consider solutions. 
Evaluate simplification of information returns to assist 
taxpayers in determining taxable income. Examine proposals to 
close the ``tax gap'' by simplifying compliance with our tax 
laws.
     Earned Income Tax Credit (``EITC''). Oversight of 
IRS programs designed to provide tax assistance to more than 23 
million low-income working taxpayers claiming the EITC. 
Evaluate the participation and error rates within the program.
     Tax Scams. Oversight of the latest tax scams and 
tax fraud activities with a goal of protecting taxpayers and 
preventing identity theft.
     Federal Excise Taxes. Oversight review of Federal 
excise taxes, credits, and refunds, including the trust funds 
financed by these taxes.
     Pensions and Retirement Security. Oversight review 
of the financial condition, operations, and governance of the 
Pension Benefit Corporation (``PBGC''), including financial 
exposure of the PBGC.

Matters under the Committee's Health Jurisdiction

     Priorities of the Department of Health and Human 
Services (HHS). Oversight hearing with the HHS Secretary to 
discuss priorities for the 112th Congress and concerns related 
to the delivery of health services and reimbursement under 
Medicare. Specifically, discuss and consider legislative and 
administrative proposals contained in the President's fiscal 
year 2012 and 2013 budgets.
     Medicare Part A and Part B (Fee-for-Service 
Providers). Oversight of the major Medicare programs to ensure 
efficient use of resources, quality of care, and access to 
providers for Medicare beneficiaries. Specific topics include: 
adequacy and appropriateness of provider reimbursements, 
including incentive payments; program benefits; cost sharing; 
workforce supply; the doctor-patient relationship; treatment of 
specific populations such as people with disabilities and low-
income beneficiaries; quality improvement efforts; 
implementation of recently enacted Medicare legislation and 
regulations; and waste, fraud, and abuse activities.
     Medicare Advantage. Oversight of Medicare health 
plans, including: enrollment; reimbursements; benefit packages; 
quality; beneficiary choice; and recent statutory and 
regulatory changes affecting Medicare health plans and their 
enrollees.
     Medicare Part D (Prescription Drug Plans). 
Oversight of the Medicare prescription drug program, including: 
drug pricing; beneficiary premiums and cost-sharing; 
beneficiary choice; impacts of recently enacted legislation and 
regulations and their impact on the Part D program; and access 
to retiree prescription drug coverage.
     Medicare Entitlement. Oversight of program changes 
on the Medicare Trust Funds; premium and copay levels; and 
benefit design.
     CMS Administration. Oversight of Centers for 
Medicare and Medicaid Service (CMS), including issuance of 
regulations and their impact on Medicare providers and 
beneficiaries; the adequacy and use of CMS' budget and staff; 
contracting activities; communications with beneficiaries; 
adherence to the Administrative Procedures Act; and general 
agency accountability.
     Private Health Insurance Coverage. Oversight and 
review of private health coverage, including: cost, access, 
subsidies to purchase insurance, benefit design, coverage 
options, pooling mechanisms, and employer-sponsored benefits; 
COBRA; Health Coverage Tax Credit (HCTC); health savings 
accounts and flexible spending arrangements; options to reduce 
the cost of health coverage, expand coverage, and address the 
rate of increase in health care costs; the impact of recently 
enacted legislation and regulations on those with private 
insurance, employers, the economy, and state budgets; and 
adherence to the Administrative Procedures Act.

Matters under the Committee's Human Resources Jurisdiction

     Welfare Reform. Review and consider proposals to 
reauthorize the Temporary Assistance for Needy Families (TANF) 
program and related welfare reform programs. Examine barriers 
to increasing self-sufficiency among low-income families with 
children, and how changes to TANF and related programs may 
better address the needs of adult beneficiaries who face 
barriers to employment. Review the role that related programs 
such as child care and child support enforcement play in 
facilitating economic opportunity for low-income families.
     Unemployment Compensation. Provide oversight of 
the nation's unemployment compensation benefits and employment 
security systems, with a focus on reforms that could better 
assist beneficiaries in returning to work.
     Child Welfare. Provide oversight of the nation's 
child welfare programs, including foster care, adoption 
assistance, and child and family service programs under Titles 
IV-B and IV-E of the Social Security Act. Review State efforts 
to implement new statutory and regulatory requirements under 
the Fostering Connections to Success and Increasing Adoptions 
Act, including providing assistance to relatives to care for 
children and improving the oversight of the health and 
educational needs of foster children. Consider proposals for 
reauthorizing several child welfare services programs whose 
authorization expires at the end of FY 2011, as well as 
proposals designed to improve the financing of child welfare 
programs and to reduce abuse and neglect of at-risk children.
     Low-Income Disabled and Aged Individuals. Provide 
oversight of the Supplemental Security Income (SSI) program to 
examine trends in the program, agency program integrity 
efforts, and options to reduce administrative complexities in 
order to target program resources to those most in need.

Matters under the Committee's Social Security Jurisdiction

     Strengthening Social Security. Examine how Social 
Security programs are meeting the needs of today's and 
tomorrow's beneficiaries, along with the financial challenges 
facing the program and proposals to strengthen Social Security.
     Stewardship of Social Security Programs. Provide 
oversight of the management and performance of Social Security 
programs, including their potential vulnerability to waste, 
fraud, and abuse, and to explore necessary legislative 
remedies.
     Use of the Social Security Number (SSN). Examine 
the integrity and protection of SSNs by the Social Security 
Administration (SSA) and, the use of SSNs and Social Security 
cards as identifiers and in identity theft and other fraud, 
along with options for change.
     Challenges Facing the Disability Insurance (DI) 
Program. Provide oversight of the DI program including: 
assessing the effectiveness of return to work programs, efforts 
to improve disability claims processing and service delivery, 
and examining the growth of and options to strengthen the DI 
program.
     SSA's Information Technology (IT) Infrastructure. 
Assess the effectiveness of the SSA's IT infrastructure, 
including its management, performance, and strategic planning 
for future programs and systems development.
     Service Delivery. Oversight of the SSA's service 
to the public during a time of fiscal constraint and evolving 
service delivery approaches.

Matters under the Committee's Trade Jurisdiction

     Signed Trade Agreements with Colombia, Panama, and 
South Korea. Oversight of the three signed and pending trade 
agreements, with focus on setting a clear path forward to 
consider all three agreements early in 2011.
     China. Oversight of systemic problems in U.S.-
China trade relations, including issues related to China's 
consistent lack of protection and enforcement of U.S. 
intellectual property rights, indigenous innovation 
requirements, use of industrial subsides, export restraints on 
key products such as rare earth minerals, and currency 
undervaluation.
     Other Bilateral and Regional Negotiations. 
Oversight of ongoing bilateral and regional negotiations 
including the Trans-Pacific Partnership. Evaluate prospect for 
additional trade and investment agreement negotiations.
     Preference Programs. Oversight of major U.S. trade 
preference programs, such as the Generalized System of 
Preferences, African Growth and Opportunity Act, Caribbean 
Basin Initiative, Andean Trade Preference Act, and Haitian 
Hemispheric Opportunity Through Partnership Encouragement Act. 
Evaluate efficacy of programs and address possible 
improvements.
     World Trade Organization (``WTO''). Oversight of 
U.S. goals. Evaluation of reasons for the current stalemate in 
WTO negotiations and consideration of proposals to break 
impasse and achieve meaningful outcome in all areas. Oversight 
of accessions to the WTO, including Russia.
     Enforcement. Oversight of U.S. enforcement of WTO 
rights and rights under trade agreements. Evaluation of 
proposals to strengthen border enforcement related to U.S. 
intellectual property rights, import safety, and illegal 
transshipment. Oversight of administration of U.S. trade remedy 
laws, including border enforcement. Oversight of whether the 
United States is in compliance with its obligations, 
particularly where the United States is facing retaliation.
     Implemented Trade Agreements. Oversight of 
implemented agreements involving Peru, Central America/the 
Dominican Republic, Oman, Bahrain, Singapore, Chile, Australia, 
Morocco, Jordan, the North American Free Trade Agreement 
(``NAFTA''), and Israel.
     Trade Adjustment Assistance. Renew and provide 
continued oversight concerning the Trade Adjustment Assistance 
programs for Workers, Firms, Communities, and Farmers.
     Priorities of U.S. Customs and Border Protection 
(CBP). Oversight concerning customs revenue functions and trade 
facilitation, including enforcement of U.S. trade and customs 
laws and regulations. Consider proposals related to CBP's 
capacity, resources, and organizational structure to carry out 
its mandate.
     Miscellaneous Tariff Bill (``MTB''). Continue work 
concerning noncontroversial bills to eliminate or reduce duties 
on products not made in sufficient quantities in the United 
States, in accordance with Committee guidelines and House 
Rules.
     Priorities of the Office of the United States 
Trade Representative. Oversight hearing with the United States 
Trade Representative to discuss priorities for the 112th 
Congress and concerns related to the international trade 
agenda.
     Priorities of the United States International 
Trade Commission. Oversight over the Commission concerning 
overall priorities and operations.
    This list is not intended to be exclusive. The Committee 
anticipates that additional oversight hearings and activities 
will be scheduled as issues arise and as time permits. Also, 
the Committee's oversight priorities and particular concerns 
may change as the 112th Congress progresses over the coming 18 
months.
            Sincerely,
                                                 Dave Camp,
                                                          Chairman.

  B. Actions Taken and Recommendations Made With Respect To Oversight 
                                  Plan


Subcommittee on Oversight

            A. Subcommittee Hearings for 112th Congress
    1. Reducing Health Care Fraud
    Actions taken: On March 2, 2011, the Oversight Subcommittee 
received testimony on improving efforts to combat health care 
fraud from (i) Peter Budetti, M.D., Deputy Administrator and 
Director, Center for Program Integrity, Centers for Medicare 
and Medicaid Services; (ii) Lewis Morris, Chief Counsel, Office 
of Inspector General; (iii) Karen Ignagni, President and CEO, 
America's Health Insurance Plans; (iv) Louis Saccoccio, 
Executive Director, National Health Care Anti-Fraud 
Association; and (v) Aghaegbuna ``Ike'' Odelugo, who pled 
guilty to state and federal charges related to nearly $10 
million in Medicare fraud.
    The hearing focused on current policies and programs 
designed to prevent and punish Medicare fraud, as well as new 
and innovative practices aimed at preventing health care fraud 
used in the private sector. Health care fraud costs the 
American taxpayer tens of billions of dollars every year, 
significantly increasing Medicare spending. As a GAO-designated 
``high-risk'' program since 1990, Medicare continues to attract 
those who defraud the government through kickbacks, identity 
theft, and billing for services and equipment beneficiaries 
never receive or do not need.
    The Subcommittee explored how the public sector and private 
sector could learn from each other about new tools to combat 
health care fraud, waste, and abuse. The witnesses testified 
about the latest efforts to reduce Medicare fraud, including 
various data matching techniques. Mr. Odelugo testified about 
how easy it was for him to commit health care fraud, and what 
roadblocks might be put in place to deter others from engaging 
in similar activity.
    2. IRS Operations and the 2011 Tax Return Filing Season
    Actions taken: On March 31, 2011, the Oversight 
Subcommittee received testimony concerning the Internal Revenue 
Service operations and the 2011 tax return filing season from 
The Honorable Douglas Shulman, Commissioner, Internal Revenue 
Service. The Subcommittee considered (1) the protection of 
taxpayer rights, (2) fairness in tax examinations and tax 
administration, (3) IRS efforts to prevent tax fraud, waste, 
and abuse, and (4) the 2012 budget proposal for the IRS and the 
requested increases over the fiscal year 2010 enacted level. 
The Commissioner's testimony focused on IRS e-filing 
initiatives, taxpayer outreach and education initiatives, and 
the agency's budget request.
    On November 22, 2010, the Subcommittee requested the GAO 
monitor and assess the Internal Revenue Service's performance 
during the 2011 tax return filing season, with an emphasis on 
the IRS' efforts to streamline returns processing, improve 
taxpayer service, and enhance compliance. The GAO's report, 
which was released at the hearing, found that while the IRS had 
made progress in improving access to electronic tax 
administration, more needed to be done to address taxpayer 
noncompliance and improve taxpayer service. The GAO report also 
highlighted the need for IRS to provide actual performance 
results of its various enforcement initiatives in order to 
better assess agency resources.
    3. AARP's Organizational Structure and Finances
    Actions taken: On April 1, 2011, the Subcommittee on 
Oversight and the Subcommittee on Health received testimony on 
AARP's organizational structure and finances from (i) A. Barry 
Rand, Chief Executive Officer, AARP Accompanied by Lee Hammond, 
President, AARP Board of Directors; (ii) William Josephson, 
J.D., Of Counsel Fried, Frank, Harris, Shriver & Jacobson LLP; 
(iii) Frances R. Hill, J.D., Ph.D, Professor, University of 
Miami School of Law. The hearing focused on AARP's 
organizational structure, management, and financial growth over 
the last decade.
    4. Transparency and Funding of State and Local Pensions
    Actions taken: On May 5, 2011, the Oversight Subcommittee 
received testimony on the transparency and funding of state and 
local pension plans from (i) The Honorable Walker Stapleton, 
Colorado State Treasury; (ii) Josh Barro, Walter B. Wriston 
Fellow, Manhattan Institute for Policy Research; (iii) Jeremy 
Gold, FSA, CERA, MAAA, PhD, Jeremy Gold Pensions; (iv) Robert 
Kurtter, Managing Director, U.S. Public Finance, Moody's 
Investors Service; and (v) Iris J. Lav, Senior Advisor, Center 
on Budget and Policy Priorities.
    The hearing focused on the measurement and transparency of 
funding levels of State and local pension plans and explored 
whether improvements to those plans' actuarial assumptions--and 
enhanced transparency in the reporting of the financial health 
of those plans--are warranted.
    Among the approaches to these issues that the Subcommittee 
reviewed was the ``Public Employee Pension Transparency Act'' 
(H.R. 567). The legislation, sponsored by Ways and Means 
Committee member Devin Nunes (R-CA), is intended to enhance 
transparency in this area by encouraging public plans to 
disclose: (1) various plan funding data using their own 
actuarial assumptions, including a statement of those 
assumptions, and (2) the fair market value of plan assets and 
the value of plan liabilities using Treasury yields as the 
discount rate. State and local governments failing to make the 
disclosures proposed under the bill would lose their ability to 
issue debt that is tax-preferred under Federal income tax law.
    5. Improper Payments in the Administration of Refundable 
Tax Credits
    Actions taken: On May 25, 2011, the Oversight Subcommittee 
received testimony on improper payments in the administration 
of refundable tax credits from (i) Steven Miller, Deputy 
Commissioner for Services and Enforcement, Internal Revenue 
Service; (ii) The Honorable J. Russell George, Treasury 
Inspector General for Taxpayer Administration, U.S. Department 
of the Treasury, accompanied by Mike McKenney, Assistant 
Inspector General for Audit; (iii) Michael Brostek, Director, 
Tax Policy and Administration, Strategic Issues, GAO; and (iv) 
Nina E. Olson, National Taxpayer Advocate, Internal Revenue 
Service.
    The Subcommittee examined the administration of refundable 
tax credits, with an emphasis on the estimated $106 billion in 
improper payments attributable to refundable credits and the 
steps the IRS is taking, and plans to take to reduce the level 
of waste, fraud, and abuse related to refundable credits. In 
response to numerous reports issued by the Treasury Inspector 
General for Tax Administration and the GAO, on February 11, 
2011, Chairman Camp and Subcommittee Chairman Boustany sent a 
letter to the IRS regarding the high levels of abuse of the 
Earned Income Tax Credit (EITC)--as much as $83.9 billion since 
2002. The IRS agreed that the level of improper payments 
related to the Earned Income Tax Credit is a significant 
problem the agency is facing and noted that it was implementing 
a new approach targeting paid return preparers to reduce 
preparer fraud and improper payments.
    According to the Commissioner, over 60 percent of EITC 
returns are from paid tax return preparers and the IRS has 
commenced a paid return preparer initiative that imposes 
registration and competence requirements on paid preparers, in 
an effort to increase oversight of these preparers and reduce 
erroneous refund claims. The IRS is also enforcing due 
diligence requirements through correspondence audits of return 
preparers and due diligence office visits, in an effort to 
reduce the level of improper payments. To date, the IRS has 
sent 10,000 return preparer notices and conducted more than 
1,000 due diligence visits in an effort to curb refundable 
credit abuse. Inspector General George testified that the IRS 
has failed to implement many of its recommendations made to 
curb improper payment abuse and has consistently refused to 
provide Congress with improper payment reduction goals. Had the 
recommendations been implemented, they would have saved an 
estimated $8.2 billion.

Subcommittee on Trade

    1. Signed Trade Agreements with Colombia, Panama, and South 
Korea.
    Action taken: The Committee held a hearing on January 25, 
2011, on Congressional consideration of the pending agreements 
and the benefits these agreements will bring to American 
businesses, farmers, workers, consumers, and the U.S. economy. 
On February 9, 2011, the Committee held a hearing focusing on 
current trade issues including the pending trade agreements 
with Colombia, Panama, and South Korea. United States Trade 
Representative Ron Kirk testified. The Subcommittee on Trade 
also held a hearing on March 17, 2011 on the pending trade 
agreement with Colombia; on March 30, 2011 on the pending trade 
agreement with Panama; and on April 7, 2011 on the pending 
trade agreement with South Korea. On April 18, 2011, Chairman 
Camp led a bipartisan delegation of Members to Bogota, Colombia 
to evaluate the status of the pending agreement and progress 
taken by Colombia on labor issues. On January 27, Chairman Camp 
requested that the International Trade Commission (ITC) conduct 
a study assessing the supplemental autos agreement reached by 
USTR with South Korea, and the ITC released that report 
publicly on April 7, 2011.
    2. China.
    Action taken: On February 9, 2011, the Committee held a 
hearing focusing on current trade issues, including the full 
range of issues impeding American companies from selling U.S. 
goods and services in China and distorting trade flows through 
unfair trade practices. United States Trade Representative Ron 
Kirk provided testimony. On May 6, 2011, Chairman Camp led a 
letter signed by a majority of Committee Members to Secretaries 
Geithner, Clinton, and Locke, and Ambassador Kirk discussing 
systemic problems in U.S.-China trade relations, including 
issues related to China's consistent lack of protection and 
enforcement of U.S. intellectual property rights, indigenous 
innovation requirements, use of industrial subsidies, export 
restraints on key products such as rare earth minerals, and 
currency misalignment. In that letter, the Members asked the 
Administration to develop metrics for assessing China's 
progress on these issues. On May 10, 2011, Committee Members 
met with Vice Premier Wang Qishan to discuss the U.S.-China 
trade relationship. The Committee has held regular staff 
consultations with USTR and the Treasury Department regarding 
U.S.-China issues.
    3. Other Bilateral and Regional Negotiations.
    Action taken: On February 9, 2011, the Committee held a 
hearing focusing on current trade issues, including the ongoing 
Trans-Pacific Partnership negotiations. United States Trade 
Representative Ron Kirk provided testimony. The Committee has 
also held frequent staff consultation sessions with USTR to 
discuss ongoing progress in the negotiations and to provide 
Member views on the conduct and content of the negotiations.
    Preference Programs.
    Action taken: On February 10, 2011, Chairman Camp 
introduced H.R. 622 to extend the Andean Trade Preferences Act. 
The Committee has also held staff consultations with USTR 
several times concerning the efficacy of the programs, 
including the Generalized System of Preferences, the Caribbean 
Basin Initiative, the Andean Trade Preferences Act, the Africa 
Growth and Opportunity Act, and the Haitian Hemispheric 
Opportunity through Partnership Encouragement Act.
    4. World Trade Organization (``WTO'').
    Action taken: On February 9, 2011, the Committee held a 
hearing focusing on current trade issues, including the 
prospect for trade expansion in agriculture, industrial goods, 
and services through the Doha Round negotiations at the WTO and 
the issues surrounding Russia's effort to accede to the WTO. 
United States Trade Representative Ron Kirk provided testimony. 
The Committee has held several staff consultations with USTR 
concerning the ongoing negotiations, including evaluating 
reasons for the current stalemate in WTO negotiations and 
considering proposals to break the impasse and achieve 
meaningful outcome, as well as accessions to the WTO.
    5. Enforcement.
    Action taken: On February 9, 2011, the Committee held a 
hearing focusing on current trade issues, including the full 
range of issues impeding American companies from selling U.S. 
goods and services around the world, particularly China, and 
other trade disputes, including whether the United States is in 
compliance with its obligations, particularly where the United 
States is facing retaliation. The Committee held regular staff 
sessions with USTR discussing pending cases. In addition, on 
May 23, 2011, Chairman Camp requested that the International 
Trade Commission conduct an analysis of the conditions of 
competition in the business jet industry, in particular 
barriers abroad faced by the U.S. industry and the role of 
government subsidies abroad.
    6. Implemented Trade Agreements.
    Action taken: The Committee continued its oversight of 
implemented agreements involving Peru, Central America/the 
Dominican Republic, Oman, Bahrain, Singapore, Chile, Australia, 
Morocco, Jordan, Mexico, Canada, and Israel.
    7. Trade Adjustment Assistance.
    Action taken: The Committee continued its oversight and its 
assessment concerning the operation and renewal of the Trade 
Adjustment Assistance programs for Workers, Firms, Communities, 
and Farmers.
    8. Priorities of U.S. Customs and Border Protection.
    Action taken: The Committee continued its oversight 
concerning customs revenue functions and trade facilitation, 
including enforcement of U.S. trade and customs laws and 
regulations. Monthly Committee staff sessions with Customs and 
Border Protection have provided the Committee with valuable 
information concerning these issues as the Committee considered 
legislative proposals related to CBP's capacity, resources, and 
organizational structure to carry out its mandate and various 
other issues.
    9. Miscellaneous Tariff Bill (``MTB'').
    Action taken: The Committee continued its work concerning 
noncontroversial bills to eliminate or reduce duties on 
products not made in sufficient quantities in the United 
States.
    10. Priorities of the Office of the United States Trade 
Representative.
    Action taken: The Committee held a staff briefing with USTR 
to discuss its budget and priorities. In addition, Chairman 
Camp, together with Ranking Member Levin, Trade Subcommittee 
Chairman Brady, and Trade Subcommittee Ranking Member 
McDermott, sent a letter on May 25, 2011, to House 
Appropriators asking assurance of adequate resources for USTR.
    11. Priorities of the United States International Trade 
Commission.
    Action taken: The Committee continued its oversight over 
the Commission concerning overall priorities and operations, 
examining the Commission's budget and financial statements.

Subcommittee on Health

            a. Full Committee Hearings
    On February 16, 2011, the full Committee received testimony 
on the Fiscal Year proposed budget for the Department of Health 
and Human Services (HHS) from Secretary Kathleen Sebelius. The 
hearing examined the Presidents' FY12 Budget proposal for the 
Department of HHS. The hearing also focused on the ``Patient 
Protection and Affordable Care Act'' (P.L. 111-148) and the 
``Health Care and Education Reconciliation Act of 2010'' (P.L. 
111-152).
            b. Subcommittee Plans
    1. Medicare Program Oversight and Improvements. The 
Committee will continue to conduct oversight over the 
management of the Medicare program by the Centers for Medicare 
and Medicaid Services (CMS). The Subcommittee will explore 
changes that can be made to improve the program for 
beneficiaries and improve program solvency. The Subcommittee 
will also continue to examine the impact and implementation of 
``Patient Protection and Affordable Care Act'' (P.L. 111-148) 
and the ``Health Care and Education Reconciliation Act of 
2010'' (P.L. 111-152) on the Medicare program and its 
beneficiaries.
    2. Oversight and repeal of the ``Patient Protection and 
Affordable Care Act'' (P.L. 111-148) and the ``Health Care and 
Education Reconciliation Act of 2010'' (P.L. 111-152). The 
Committee will continue its efforts to repeal this law in total 
or in part and continue to conduct oversight and review of 
private health coverage, including: cost, access, subsidies to 
purchase insurance, benefit design, coverage options, pooling 
mechanisms, and employer-sponsored benefits; health savings 
accounts and flexible spending arrangements; options to reduce 
the cost of health coverage and national health expenditures, 
expand coverage, and address the rate of increase in health 
care costs; the impact of recently enacted legislation and 
regulations on those with private insurance, employers, the 
economy, and state budgets; and adherence to the Administrative 
Procedures Act. The Committee will also examine policies that 
reduce the cost of health insurance, increase health care 
quality and improve outcomes, encourage transparency, and 
eliminate waste, fraud, and abuse.
            c. Actions Taken
    1. On April 1, 2011, the Subcommittee on Health and the 
Subcommittee on Oversight received testimony on AARP's 
organizational structure and finances from (i) A. Barry Rand, 
Chief Executive Officer, AARP who was accompanied by, Lee 
Hammond, President, AARP Board of Directors; (ii) William 
Josephson, J.D., Of Counsel Fried, Frank, Harris, Shriver & 
Jacobson LLP; and (iii) Frances R. Hill, J.D., Ph.D, Professor, 
University of Miami School of Law. The hearing focused on 
AARP's organizational structure, management of its boards, 
financial growth over the last decade. Of particular interest 
is AARP's reliance on revenue from insurance companies and the 
expected future financial growth based on recently-enacted 
AARP-endorsed legislation and how such growth may be 
influencing AARP's lobbying activities.
    2. Letter to IRS regarding AARP's 501(3)(c) tax exempt 
status. As a follow-up to the joint hearing between the 
Subcommittee on Health and the Oversight Subcommittee regarding 
the appropriateness of AARP's organizational structure, 
reliance on insurance revenue, and AARP's financial windfall 
from the Democrats' health care law, three Members of the 
Committee sent a letter to the IRS requesting a review of 
AARP's tax-exempt status. The requested review was based on a 
Congressional report detailing that AARP stands to gain an 
additional $1 billion in revenues as a result of the law and in 
particular the one-half trillion dollars in Medicare cuts.
    The IRS responded on May 26, 2011, that it received the 
letter and referred the request to its Exempt Organizations 
Examination office in Dallas, TX.
            d. Other Actions Taken
    1. Letter to HHS Secretary Sebelius regarding the Community 
Living Assistance Services and Support (CLASS) Act. The 
subcommittee sent letter to HHS on April 13, 2011 requesting 
the Secretary explain what legal authority she was relying on 
to modify the CLASS Act in order to make the program 
actuarially sound. Secretary Sebelius responded June 3, 2011 
without referring to any specific statutory provisions, but a 
more general reliance on the Administrative Procedures Act.
    2. Letter to HHS Secretary Sebelius expressing concerns 
with the Secretary's letter on H.R. 1. On March 09, 2011, 
Chairman Camp sent a letter with Senate Finance Ranking Member 
Hatch criticizing HHS for its assertions regarding the impact 
of the House-passed Full-Year Continuing Appropriations Act and 
HHS' ability to run the Medicare Advantage program. Secretary 
Sebelius has yet to respond to this letter.
    3. Letter to HHS Secretary Sebelius regarding the Medicare 
Advantage quality bonus demonstration program (MA QBP). 
Chairman Camp sent a letter with Senate Finance Ranking Member 
Hatch to Secretary Sebelius on April 13, 2011, outlining 
concerns with the Department's authority to enact the MA QBP. 
This demonstration program was authorized under Section 402 of 
the Social Security Act, which generally requires such 
demonstrations to be budget neutral. However, CMS actuaries 
estimated the actual cost of this demonstration to be $8.3 
billion over ten years. On May 26, 2011, CMS Administrator Don 
Berwick responded on behalf of Secretary Sebelius but did not 
address any of the questions raised by Chairman Camp and 
Senator Hatch.
    4. Letter to President Obama requesting further information 
regarding his proposed Medicare and Medicaid savings plan. On 
April 20, 2011, Chairman Camp and Energy and Commerce Chairman 
Fred Upton wrote to President Obama requesting specific 
information regarding the Medicare and Medicaid savings the 
president included in an informal second budget proposal 
submission. The President announced that he would seek $340 
billion in savings from these programs by 2021, $480 billion by 
2023 and at least an additional $1 trillion in the subsequent 
decade but provided little detail as to how the savings would 
be achieved or what he was basing the savings figures on. The 
White House has yet to respond to this letter.
    5. Letter to HHS Secretary Sebelius on Administration 
Health Care Waivers. On May 24, 2011, Chairman Camp and Senate 
Finance Committee Ranking Member Hatch sent a letter to HHS 
Secretary Sebelius inquiring about the agency's protocol for 
reviewing and approving or denying requests for waivers from 
the new health laws requirements regarding health plans' annual 
limits on benefits. Chairman Camp and Senator Hatch expressed 
concern about the lack of transparency in the waiver process 
and the failure to conduct appropriate outreach to companies 
who may be eligible for a waiver. HHS has yet to respond to 
this letter.

Subcommittee on Human Resources

    1. Hearing on Improving Efforts to Help Unemployed 
Americans Find Jobs.
    Actions Taken: On February 10, 2011, the Subcommittee 
received testimony on improving efforts to help unemployed 
Americans find jobs from (i) Kristen Cox, Executive Director, 
Utah Workforce Services; (ii) Tom Pauken, Chairman, Texas 
Workforce Commission; (iii) Heather Boushey, Ph.D., Senior 
Economist, Center for American Progress; (iv) Douglas J. 
Holmes, President, UWC-Strategic Services on Unemployment and 
Workers' Compensation. The hearing focused on current policies 
and programs designed to help unemployed individuals return to 
work and how they can be improved.
    2. Hearing on the Use of Data Matching to Improve Customer 
Service, Program Integrity, and Taxpayer Savings.
    Actions Taken: On March 11, 2011, the Subcommittee received 
testimony on the use of data matching to improve customer 
service, program integrity, and taxpayer savings from: (i) The 
Honorable Patrick P. O'Carroll, Jr., Inspector General, Social 
Security Administration; (ii) Sundhar Sekhar, Principal, 
National Health and Human Services Practice Leader, Deloitte 
Consulting; (iii) Joseph Vitale, Director, Information 
Technology Systems Center (ITSC), National Association of State 
Workforce Agencies (NASWA); (iv) Elizabeth Lower-Basch, Senior 
Policy Analyst, Center for Law and Social Policy; and (v) Ron 
Thornburgh, Senior Vice President of Business Development, NIC. 
The hearing focused on the use of data matching to improve 
public benefit programs under the Subcommittee's jurisdiction.
    3. Hearing on GAO Report on Duplication of Government 
Programs; Focus on Welfare and Related Programs.
    Actions Taken: On April 5, 2011, the Subcommittee received 
testimony on the GAO report on duplication of government 
programs from (i) Kay E. Brown, Director, Education, Workforce, 
and Income Security, U.S. Government Accountability Office; 
(ii) LaDonna Pavetti, Vice President for Family Income Support 
Policy, Center on Budget and Policy Priorities; (iii) Robert 
Rector, Senior Research Fellow, Domestic Policy, The Heritage 
Foundation. The hearing focused on overlap involving welfare 
and related programs under the Subcommittee's jurisdiction, and 
considered recommendations for reducing such duplication and 
providing more effective services to low-income families.

Subcommittee on Social Security

    1. Hearings on Stewardship of Social Security Programs.
    Action Taken: On April 14, 2011, the Subcommittee on Social 
Security held a hearing on the Social Security Administration's 
(SSA) role in verifying employment eligibility. Witnesses 
discussed the progress made and challenges created by E-Verify, 
including the potential burdens on employees and the SSA. In 
addition, current shortcomings and potential improvements to 
the verification process were considered. The Subcommittee 
received testimony from; (i) Richard M. Stana, Director, 
Homeland Security and Justice, United States Government 
Accountability Office Testimony; (ii) Marianna LaCanfora, 
Assistant Deputy Commissioner, Office of Retirement and 
Disability Policy, Social Security Administration; (iii) Tyler 
Moran, Policy Director, National Immigration Law Center; (iv) 
Ana I. Ant, Ph.D., Professor, Department of Computer Science, 
College of Engineering, North Carolina State University, on 
behalf of the Association for Computing Machinery; (v) Austin 
T. Fragomen, Jr., Chairman of the Board of Directors of the 
American Council on International Personnel, on behalf of the 
HR Initiative for a Legal Workforce.
    2. Hearings on the Use of the Social Security Number (SSN).
    Action Taken: On April 13, 2011, the Subcommittee on Social 
Security held a hearing on the role of Social Security numbers 
in identity theft and options to guard their privacy. Witnesses 
discussed the impacts of identity theft, the role of SSNs in 
abetting identity theft, and options to restrict its use. In 
addition, the role of the SSN in administering Social Security 
programs and how the Social Security Administration protects 
SSNs were considered, along with legislative proposals to limit 
the use of SSNs. The Subcommittee received testimony from: (i) 
The Honorable Patrick P. O'Carroll Jr., Inspector General, SSA; 
(ii) Maneesha Mithal, Associate Director of the Division of 
Privacy and Identity Protection, Federal Trade Commission; 
(iii) Theresa L. Gruber, Assistant Deputy Commissioner, Office 
of Operations, Social Security Administration
    3. Hearings on SSA's Information Technology (IT) 
Infrastructure.
    Action Taken: On February 11, 2011, the Subcommittee on 
Social Security and the Transportation and Infrastructure 
Subcommittee on Economic Development, Public Buildings, and 
Emergency Management held a joint oversight hearing on managing 
costs and mitigating delays in the building of Social 
Security's new National Support Center (NSC). Witnesses 
discussed the importance of information technology in 
delivering 21st century customer service at Social Security and 
the steps being taken to mitigate risk and delays in the 
building of the NSC. The Subcommittee received testimony from: 
(i) The Honorable Patrick P. O'Carroll Jr., Inspector General, 
SSA; (ii) David Foley, Deputy Commissioner of the Public 
Buildings Service, U.S. General Services Administration; (iii) 
Kelly Croft, Deputy Commissioner, SSA.

 III. SELECTED REGULATIONS, ORDERS, ACTIONS, AND PROCEDURES OF CONCERN 
                          THROUGH MAY 31, 2011

    Pursuant to H. Res. 72, for the first session of the 112th 
Congress, the Committee is required to identify any oversight 
or legislative activity conducted in support of, or as a result 
of, its ``inventory and review of existing, pending, and 
proposed regulations, orders, and other administrative actions 
or procedures by agencies of the Federal government'' within 
its jurisdiction.
    1. IRS regulations on tanning tax (TD 9486 and REG-112841-
10)
    Description: Implement new 10 percent excise tax on users 
and providers of indoor tanning services imposed under new 
health law.
    Specific legislative or oversight activities undertaken in 
response: On January 19, 2011, the House passed H.R. 2, 
legislation repealing the new health law, including the tanning 
tax. The provision has been discussed during Committee hearings 
in the 112th Congress, including at the January 21, 2011, full 
Committee hearing on the health law's impact on employers.
    2. IRS guidance on Flexible Spending Arrangement (FSA) and 
Health Reimbursement Account (HRA) restrictions (Notice 2010-59 
and Notice 2011-5).
    Description: Implement certain aspects of new 
restrictions--effective January 1, 2011--on the use of FSAs and 
HRAs under the new health law.
    Specific legislative or oversight activities undertaken in 
response: On January 19, 2011, the House passed H.R. 2, 
legislation repealing the new health law, including the new 
restrictions on FSAs and HRAs.
    These provisions have been discussed during Committee 
hearings in the 112th Congress, including at the January 26, 
2011, full Committee hearing on the health law.
    3. IRS regulations on new medical loss ratio (MLR) 
requirements (Notice 2010-79, Notice 2011-4, Rev. Proc. 2011-
14, and Notice 2011-51).
    Description: Implement certain aspects of new MLR 
requirements applicable to certain health plans under Internal 
Revenue Code Sec. 833 pursuant to the new health law.
    Specific legislative or oversight activities undertaken in 
response: On January 19, 2011, the House passed H.R. 2, 
legislation repealing the new health law, including the new MLR 
Rules.
    4. Department of Labor regulations on definition of 
``fiduciary.'', (RIN 1210-AB32).
    Description: Would change the regulatory definition of the 
term ``fiduciary'' under Internal Revenue Code Section 
4975(e)(3) and under ERISA.
    Specific legislative or oversight activities undertaken in 
response: Chairman Camp and others sent an April 14, 2011 
letter to DOL, Treasury, and IRS expressing various concerns.
    5. Treasury's Pilot Program of Prepaid Debit and Payroll 
Cards, launched January 13, 2011.
    Description: Program invited select low and moderate-income 
individuals to participate in Prepaid Debit Card Program for 
federal tax refunds.
    Specific legislative or oversight activities undertaken in 
response: On January 20, 2011, Chairmen Camp and Boustany sent 
a letter to Secretary Geithner requesting information and 
documents concerning the program's cost, contract and 
participant selection, and other information.
    6. Federal-State Unemployment Compensation Program: Funding 
Goals for Interest-Free Advances, (20 CFR Part 606, Notice 
2010-22926).
    Description: This regulation requires that States meet a 
solvency criterion in one of the five calendar years preceding 
the year in which advances are taken and to meet two tax effort 
criteria for each calendar year after the solvency criterion is 
met up to the year in which an advance is taken.
    Specific legislative or oversight activities undertaken in 
response: On May 5, 2011, legislation was introduced (H.R. 
1745) containing the repeal of the regulation, and the 
Committee held a mark-up on May 11, 2011. The bill was ordered 
favorably reported and placed on the Union Calendar, Calendar 
No. 48 on May 23, 2011. No further action has been taken by the 
House.
    7. Letter to HHS Secretary Sebelius on Administration 
Health Care Waivers (OCIIO-9994-IFC: Patient Protection and 
Affordable Care Act: Preexisting Condition Exclusions, Lifetime 
and Annual Limits, Rescissions, and Patient Protections; OCIIO 
Sub-Regulatory Guidance: Process for Obtaining Waivers of the 
Annual Limits Requirements of PHS Act Section 2711, OCIIO 
Supplemental Guidance: Waivers of the Annual Limits 
Requirements; OCIIO Supplemental Guidance: Consumer Notices on 
Waivers of the Annual Limits Requirements; and OCIIO 
Supplemental Guidance: Sale of New Business by Issuers 
Receiving Waivers).
    Description: This regulation and subsequent sub-regulatory 
guidance implemented a process by which employers could seek a 
waiver from certain annual benefit limits if they could show 
meeting the requirement would substantially increase employee 
costs or decrease benefits.
    Specific legislative or oversight activities undertaken in 
response: On May 24, 2011, Chairman Camp and Senate Finance 
Committee Ranking Member Hatch sent a letter to HHS Secretary 
Sebelius inquiring about the agency's protocol for reviewing 
and approving or denying requests for waivers from the 
requirement regarding health plans' annual limits on benefits. 
Chairman Camp and Senator Hatch expressed concern about the 
lack of transparency in the waiver process and the failure to 
conduct appropriate outreach to companies who may be eligible 
for a waiver. They also asked for the total number of employers 
that had been granted a waiver.
    8. HHS Secretary Sebelius testimony before House Ways and 
Means Committee February 16th, 2011 referencing the Community 
Living Assistance Services and Support (CLASS) program (P.L. 
111-148).
    Description: The CLASS program is a federal long-term care 
insurance program that is expected to begin collecting premiums 
in 2011 to provide cash benefits to covered individuals. 
However, there have been concerns expressed by the Medicare 
actuaries and HHS Secretary Sebelius that it will be 
financially unsustainable as envisioned by the health care law.
    Specific legislative or oversight activities undertaken in 
response: Subcommittee Chairman Herger sent letter to HHS on 
April 13, 2011 requesting that HHS Secretary Sebelius explain 
what legal authority she was relying on when she said she would 
modify the CLASS program in order to make the program 
actuarially sound.
    9. HHS letter to Senate Finance Chairman Max Baucus (March 
8, 2011).
    Description: The letter discussed how HHS would operate the 
Medicare program in response to the House passage of H.R. 1, 
the House-passed ``Full-Year Continuing Appropriations Act,'' 
and stated that CMS would be prohibited from using funds under 
H.R. 1 to pay Medicare Advantage (MA) plans.
    Specific legislative or oversight activities undertaken in 
response: On March 9, 2011, Chairman Camp sent a letter with 
Senate Finance Ranking Member Hatch criticizing HHS for its 
assertions regarding the impact of the House-passed Full-Year 
Continuing Appropriations Act would have on the MA program. HHS 
did not respond to this letter.
    10. HHS regulation regarding Medicare Advantage 2012 
payments (CMS-4144-F--Final revisions to Parts C and D programs 
for CY2012).
    Description: The regulation implements a new Medicare 
Advantage quality bonus demonstration program (MA QBP).
    Specific legislative or oversight activities undertaken in 
response: Chairman Camp sent a letter with Senate Finance 
Ranking Member Hatch to HHS Secretary Sebelius on April 13, 
2011, outlining concerns with the Administration's authority to 
implement the MA QBP. This demonstration program was authorized 
under Section 402 of the Social Security Act, which generally 
requires such demonstrations to be budget neutral. However, 
Medicare actuaries estimated the actual cost of this 
demonstration to be $8.3 billion over ten years.
    11. Release of President Obama's Framework for Shared 
Prosperity and Shared Fiscal Responsibility (http://
www.whitehouse. gov/the-press-office/2011/04/13/fact-sheet-
presidents-framework-shared-prosperity-and-shared-fiscal-resp).
    Description: On April 13, 2011, the President announced 
that he would seek $340 billion in savings from the Medicare 
and Medicaid programs by 2021, $480 billion by 2023 and at 
least an additional $1 trillion in the subsequent decade. His 
announcement had few details as to how these savings would be 
achieved.
    Specific legislative or oversight activities undertaken in 
response: On April 20, 2011, Chairman Camp and Energy and 
Commerce Chairman Fred Upton wrote to President Obama 
requesting specific information regarding his Medicare and 
Medicaid proposals the President referenced in his April 13, 
2011, announcement. The letter requested specific policy 
details of the President's plan and rationale for his savings 
estimates, including his proposal to expand the Independent 
Payment Advisory Board (IPAB).
    12. IRS Regulation on Grandfathered Health Plans (REG-
118412-10 Notice of Proposed Rulemaking by Cross-Reference to 
Temporary Regulations Group Health Plans and Health Insurance 
Coverage Rules Relating to Status as a Grandfathered Health 
Plan under the Patient Protection and Affordable Care Act).
    Description: On July 19, 2010, the IRS issued temporary 
regulations regarding what constituted ``grandfathered health 
plan'' status under the provisions of the new health care law 
in connection with changes in policies, certificates, or 
contracts of insurance. The Administration estimates that up to 
7 in 10 employers will have to change the coverage they offer 
because they would lose their grandfathered status.
    Specific legislative or oversight activities undertaken in 
response: On January 19, 2011, the House passed H.R. 2, 
legislation repealing the new health law.
    On January 26, 2011, the full Committee received testimony 
on the economic and regulatory burdens imposed by the enactment 
and implementation of the Patient Protection and Affordable 
Care Act (P.L. 111-148) and the Health Care and Education 
Reconciliation Act of 2010 (P.L. 111-152).
    13. HHS Letter to Glenn M. Hackbarth, Chairman of the 
Medicare Payment Advisory Commission (MedPAC). (March 10, 
2011).
    Description: CMS Deputy Administrator Jonathan Blum sent a 
letter to Mr. Hackbarth providing the CMS estimates of the 2012 
physician fee schedule (PFS) conversion factor update, 
conversion factor, and sustainable growth rate (SGR), along 
with the data used in making the estimates.
    Specific legislative or oversight activities undertaken in 
response: On May 12, 2011, the Subcommittee held a hearing to 
explore new models for delivering and paying for services that 
physicians furnish to Medicare beneficiaries, as the current 
payment model including the SGR has been determined to be 
unsustainable.

      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, of the 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(t), of the Rules of the House of 
Representatives, in effect during the 110th Congress, provides 
for the jurisdiction of the Committee on Ways and Means, as 
follows:

          (t) Committee on Ways and Means.
                  (1) Customs revenue, collection districts, 
                and ports of entry and delivery.
                  (2) Reciprocal trade agreements.
                  (3) Revenue measures generally.
                  (4) Revenue measures relating to insular 
                possessions.
                  (5) Bonded debt of the United States, subject 
                to the last sentence of clause 4(f).
          Clause 4(f) requires the Committee on Ways and Means 
        to include in its annual report to the Committee on the 
        Budget a specific recommendation, made after holding 
        public hearings, as to the appropriate level of the 
        public debt that should be set forth in the concurrent 
        resolution on the budget.
                  (6) Deposit of public monies.
                  (7) Transportation of dutiable goods.
                  (8) Tax exempt foundations and charitable 
                trusts.
                  (9) National Social Security (except health 
                care and facilities programs that are supported 
                from general revenues as opposed to payroll 
                deductions and except work incentive programs).

            C. Brief Description of Committee's Jurisdiction

    The foregoing recitation of the provisions of House Rule X, 
clause 1, paragraph (t), 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 $14.294 trillion. The Committee's 
jurisdiction also includes conditions under which the U.S. 
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 21 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 112th Congress can be outlined as 
follows:
          (a) Old-age, survivors, and disability insurance 
        (Title II)--At present, there are approximately 157 
        million workers in employment covered by the program, 
        and for calendar year 2010, $702 billion in benefits 
        were paid almost 54 million individuals.
          (b) Medicare (Title XVIII)--Finances health care 
        benefits through the Hospital Insurance trust fund for 
        47.1 million persons over the age of 65 and for 7.9 
        million disabled persons. Finances voluntary health 
        care benefits through the Supplementary Medical 
        Insurance trust fund for 43.8 million aged persons and 
        7.1 million disabled persons. Total program outlays 
        through these trust funds were $522.8 billion in 2010.
          (c) Supplemental Security Income (SSI) (Title XVI)--
        The SSI program was inaugurated in January 1974 under 
        the provisions of P.L. 92-603, as amended. It replaced 
        the former Federal-State programs for the needy aged, 
        blind, and disabled. In January 2011, 7.9 million 
        individuals received Federal SSI benefits on a monthly 
        basis. Of these 7.9 million persons, approximately 1.2 
        million received benefits on the basis of age, and 6.7 
        million on the basis of blindness or disability. 
        Federal expenditures for cash SSI payments in 2010 
        totaled $47.0 billion, while State expenditures for 
        federally administered SSI supplements totaled $3.7 
        billion.
          (d) Temporary Assistance for Needy Families (TANF) 
        (part A of Title IV)--The TANF program is a block grant 
        of about $16.5 billion dollars awarded to States to 
        provide income assistance to poor families, to end 
        dependency on welfare benefits, to prevent nonmarital 
        births, and to encourage marriage, among other 
        purposes. In most cases, Federal TANF benefits for 
        individuals are limited to 5 years and individuals must 
        work to maintain their eligibility. In September 2010, 
        about 1.9 million families and 4.6 million individuals 
        received benefits from the TANF program.
          (e) Child support enforcement (part D of Title IV)--
        In fiscal year 2010 Federal administrative expenditures 
        totaled $5.8 billion for the child support enforcement 
        program. Child support collections for that year 
        totaled $26.6 billion.
          (f) Child welfare, foster care, and adoption 
        assistance (parts B and E of Title IV)--Titles IV B and 
        E provide funds to States for child welfare services 
        for abused and neglected children; foster care for 
        children who meet Aid to Families with Dependent 
        Children eligibility criteria; and adoption assistance 
        for children with special needs. In fiscal year 2010, 
        Federal expenditures for child welfare services totaled 
        $690 million. Federal expenditures for foster care and 
        adoption assistance were approximately $7.1 billion.
          (g) Unemployment compensation programs (Titles III, 
        IX, and XII)--These titles authorize the Federal-State 
        unemployment compensation program and the permanent 
        extended benefits program. In FY 2010, an estimated 
        $156.1 billion was paid in unemployment compensation, 
        with approximately 13.9 million workers receiving 
        unemployment compensation payments.
          (h) 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. In fiscal year 2010, $1.7 
        billion was appropriated. These funds are allocated on 
        the basis of population.
    (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. Statutes including the Reciprocal 
Trade Agreements Acts beginning in 1934, Trade Expansion Act of 
1962, Trade Act of 1974, Trade Agreements Act of 1979, Trade 
and Tariff Act of 1984, Omnibus Trade and Competitiveness Act 
of 1988, North American Free Trade Agreement (NAFTA) 
Implementation Act, Uruguay Round Agreements Act, Trade Act of 
2002, and other legislation implementing U.S. obligations under 
trade agreements implementing bills provide the basis for U.S. 
bargaining with other countries and the means 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 General System of Preferences, 
        the Caribbean Basin Initiative, the Africa Growth and 
        Opportunity Act, the Andean Trade Preferences Act, and 
        the Haitian Hemispheric Opportunity through Growth Act;
          (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) Trade Adjustment Assistance programs for workers, 
        firms, farmers, and communities;
          (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) Trade and customs revenue functions of the 
        Department of Homeland Security and the Department of 
        the Treasury.
          (h) Authorization of the budget for the International 
        Trade Commission (ITC), functions of the Department of 
        Homeland Security under the Committee's jurisdiction 
        (including the Bureaus of Customs and Border Protection 
        (CBP) and Immigration and Customs Enforcement (ICE), 
        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 non-revenue 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, 2nd 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, 2nd 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., 
93rd 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, 2nd 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 Members of the Committee on Ways and Means 
has been typically adopted by voice vote on the House Floor. 
There have been instances where the House has agreed to not 
deal directly with the issue by tabling a resolution.\1\, \2\
---------------------------------------------------------------------------
    \1\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 Representative Rostenkowski to table H. Res. 
571, 97-2, p. 22127.]
    \2\This was an instance where the Chairman of the Committee on Ways 
and Means raised a quesion of the privilege of the House pursuant to 
Article I, Section 7, of the U.S. Constitution on H.R. 4516, 
Legislative Branch Appropriations. The motion was laid on the table.

       BLUE SLIP RESOLUTIONS--98TH CONGRESS THROUGH 112TH 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)
------------------------------------------------------------------------
111th Congress:
    H. Res. 1653, Mr. Levin............  On August 5, 2010, the Senate
    September 23, 2010.................   passed H.R. 5875, ``Emergency
                                          Border Supplemental
                                          Appropriations Act, 2010''
                                          with an amendment. Contained
                                          in this legislation was a
                                          provision that requiring
                                          certain employers to pay a
                                          surcharge with respect to each
                                          application for a worker visa.
                                          The proposed surcharge
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on Federal
                                          revenues.
                                         On March 26, 2010, the Senate
                                          passed S. 3162. Contained in
                                          this legislation was an
                                          amendment to the Internal
                                          Revenue Code of 1986, as
                                          amended, to clarify the health
                                          care provided by the Secretary
                                          of Veterans Affairs
                                          constitutes minimum essential
                                          coverage. The proposed
                                          amendment to the Internal
                                          Revenue Code constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
                                         On March 25, 2010, the Senate
                                          passed S. 3187, ``Federal
                                          Aviation Administration
                                          Extension Act of 2010.''
                                          Contained in this legislation
                                          were extensions of fuel and
                                          ticket taxes that fund the
                                          Airport and Airway Trust Fund.
                                          These proposed extensions of
                                          taxes constituted revenue
                                          measures in the constitutional
                                          sense because they would have
                                          had a direct impact on Federal
                                          revenues.
                                         On January 28, 2010, the Senate
                                          passed S. 2799,
                                          ``Comprehensive Iran
                                          Sanctions, Accountability, and
                                          Divestment Act of 2009.''
                                          Contained in this legislation
                                          was a provision banning the
                                          importation of imports from
                                          Iran. 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.
                                         On August 9, 2009, the Senate
                                          passed S. 1023, ``Travel
                                          Promotion Act of 2009.''
                                          Contained in this legislation
                                          was a provision requiring
                                          users of the government's visa
                                          waiver program to pay a
                                          surcharge. The proposed
                                          surcharge constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
                                         On July 20, 2009, the Senate
                                          passed S. 951, ``New Frontier
                                          Congressional Gold Medal
                                          Act.'' Contained in this
                                          legislation was a provision
                                          allowing the Secretary of the
                                          Treasury to sell commemorative
                                          coins celebrating the 40th
                                          anniversary of the first
                                          landing on the moon. The
                                          proposed sale of these coins
                                          would have constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
107th Congress:
    H. Res. 240, Mr. Thomas............  On September 13, 2001, the
    September 20, 2001.................   Senate passed H.R. 2500,
                                          ``Making appropriations for
                                          the U.S. Departments of
                                          Commerce, Justice, and State,
                                          the Judiciary, and related
                                          agencies for the fiscal year
                                          ending September 30, 2002, and
                                          for other purposes'' with an
                                          amendment. Contained in this
                                          legislation was a provision
                                          banning the importation of
                                          diamonds not certified as
                                          originating outside conflict
                                          zones. 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.
106th Congress:
    H. Res. 645, Mr. Crane.............  On October 17, 2000, the Senate
    October 24, 2000...................   passed S. 1109, the Bear
                                          Protection Act of 1999. This
                                          legislation would have
                                          conserved global bear
                                          populations by prohibiting the
                                          importation, exportation, and
                                          interstate trade of bear
                                          viscera and items, products,
                                          or substances containing, or
                                          labeled or advertised as
                                          containing, bear viscera. 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. 394, Mr. Weller............  On November 3, 1999, the Senate
    November 18, 1999..................   passed S. 1232, Federal
                                          Erroneous Retirement Coverage
                                          Corrections Act. This
                                          legislation would have
                                          provided that no Federal
                                          retirement plan involved in
                                          the corrections under the bill
                                          would fail to be treated as a
                                          tax-qualified retirement plan
                                          by reason of the correction,
                                          and that any fund transfers or
                                          government contributions
                                          resulting from the corrections
                                          would have no impact on the
                                          tax liability of individuals.
                                          These changes constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          they would have had a direct
                                          impact on Federal revenues.
    H. Res. 393, Mr. Weller............  On February 24, 1999, the
    November 18, 1999..................   Senate passed S. 4, the
                                          Soldiers', Sailors', Airmen's,
                                          and Marines' Bill of Rights
                                          Act of 1999. The legislation
                                          would have allowed members of
                                          the Armed Forces to
                                          participate in the Federal
                                          Thrift Savings Program and to
                                          avoid the tax consequences
                                          that would otherwise have
                                          resulted from certain
                                          contributions in excess of the
                                          limitations imposed in the
                                          Internal Revenue Code. This
                                          proposed exemption therefore
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on Federal
                                          revenues.
    H. Res. 249, Mr. Portman...........  On May 20, 1999, the Senate
    July 16, 1999......................   passed S. 254, the Violent and
                                          Repeat Juvenile Offender
                                          Accountability and
                                          Rehabilitation Act of 1999.
                                          The legislation would have had
                                          the effect of banning the
                                          import of large capacity
                                          ammunition feeding devices.
                                          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.
105th Congress:
    H. Res. 601, Mr. Crane.............  On October 8, 1998, the Senate
    October 15, 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............  On April 15, 1997, the Senate
    March 5, 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.............  On June 30, 1996, the Senate
    September 28, 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............  On September 25, 1996, the
    September 27, 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..............  On January 26, 1996, the Senate
    April 16, 1996.....................   passed S. 1463, to amend the
                                          Trade Act of 1974. The bill
                                          would have changed the
                                          authority and procedure for
                                          investigations by the ITC 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.............  On February 1, 1996, the Senate
    March 21, 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 HTS. Changing
                                          import restrictions
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on customs
                                          revenues.
103rd Congress:
    H. Res. 577, Mr. Gibbons...........  On October 3, 1994, the Senate
    October 7, 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...........  On July 20, 1994, the Senate
    August 12, 1994....................   passed H.R. 4554, the
                                          Agriculture and Rural
                                          Development Appropriation for
                                          fiscal year 1995, with
                                          amendments. Senate amendment
                                          83 would have provided
                                          authority for the Food and
                                          Drug Administration (FDA) 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...........  On May 25, 1994, the Senate
    July 21, 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...........  On May 29, 1994, the Senate
    July 21, 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............  On June 22, 1994, the Senate
    July 14, 1994......................   passed H.R. 4539, the
                                          Treasury, Postal Service, and
                                          General Government
                                          Appropriation for fiscal year
                                          1995, 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.
102nd Congress:
    H. Res. 373, Mr. Rostenkowski......  On August 1, 1991, the Senate
    February 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......  On February 20, 1991, the
    October 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.............  On July 11, 1991, the Senate
    October 22, 1991...................   passed S. 1241, the Violent
                                          Crime Act of 1991. This
                                          legislation contains several
                                          amendments to the Internal
                                          Revenue Code. Section 812(f)
                                          provides that the police corps
                                          scholarships established under
                                          the bill would not be included
                                          in gross income for tax
                                          purposes. In addition,
                                          sections 1228, 1231, and 1232
                                          each make amendments to the
                                          Tax Code with respect to
                                          violations of certain firearms
                                          provisions. Finally, Title VII
                                          amends section 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............  On August 4, 1989, the Senate
    Nov. 9, 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......  On Apr. 19, 1989, the Senate
    June 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......  On Mar. 30, 1987, the Senate
    July 30, 1987......................   passed S. 829, legislation
                                          which would authorize
                                          appropriations for the ITC,
                                          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......  On Oct. 6, 1987, the Senate
    June 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......  On May 13, 1987, the Senate
    June 21, 1988 (see also H.R. 2792     passed S. 727, legislation
     and 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 P.L. 100-647, H.R. 4333.)
    H. Res. 544, Mr. Rostenkowski......  On Sept. 9, 1988, the Senate
    Sept. 23, 1988 (see also H.R. 1154)   passed S. 2662, the Textile
                                          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......  On Mar. 30, 1988, the Senate
    Oct. 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......  On Aug. 8, 1988, the Senate
    Oct. 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......  On Sept. 26, 1985, the Senate
    Oct. 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......  On Apr. 21, 1983, the Senate
    June 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.
------------------------------------------------------------------------

  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)(t) of the Rules of the House of 
Representatives. The jurisdiction of the Committee on Ways and 
Means under Rule X(1)(t) is protected through the exercise of 
Rule XXI(5)(a) which states:

          A bill or joint resolution carrying a tax or tariff 
        measure may not be reported by a committee not having 
        jurisdiction to report tax or tariff measures, and an 
        amendment in the House or proposed by the Senate 
        carrying a tax or tariff measure shall not be in order 
        during the consideration of a bill or joint resolution 
        reported by a committee not having that jurisdiction. A 
        point of order against a tax or tariff measure in such 
        a bill, joint resolution, or amendment thereto may be 
        raised at any time during pendency of that measure for 
        amendment.

    Based on the precedents of the House, especially those 
involving Rule XXI(5)(a), 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 or the Harmonized Tariff 
Schedule 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 have been sustained:

         G. Points of Order--House Rule XXI Chronological List


June 28, 2007

            H.R. 2829, Financial Services and General Government 
                    Appropriations Act, 2008
    A point of order was raised against Section 106 of the 
bill, which would have limited funds to the IRS for the purpose 
of renewing, extending, administering, implementing or 
enforcing any qualified tax collection contract. Mr. Serrano 
conceded the point of order. The point of order was sustained, 
and the provision was stricken from the bill. [110-1, H7352]

June 13, 2006

            H.R. 5576, Transportation, Treasury, Housing and Urban 
                    Development, the Judiciary, and Related Agencies 
                    Appropriations Act, 2007
    A point of order was raised against Section 206 of the 
bill, which would have limited funds to the IRS and prohibit 
its ability to provide and tax preparation software or online 
tools.
    The chair ruled that the provision was in violation of Rule 
XXI, clause 2. The point of order was sustained, and the 
provision was stricken from the bill. [109-2, H3849-3850]

June 14, 2006

            H.R. 5576, Transportation, Treasury, Housing and Urban 
                    Development, the Judiciary, and Related Agencies 
                    Appropriations Act, 2007
    A point of order was raised against an amendment offered by 
Representative Tiahrt, which would have limited funds to the 
IRS and prohibit its ability to provide and tax preparation 
software or online tools.
    Representative Tiahrt withdrew his amendment. [109-2, 
H3930]

May 23, 2006

            H.R. 5384, Agriculture, Rural Development, Food and Drug 
                    Administration, and Related Agencies Appropriations 
                    Act, 2007
    A point of order was raised against an amendment offered by 
Representative DeLauro, which would have increased the bill's 
appropriation for waste and water grant programs by $689 
million and paid for this increase by reducing the size of the 
tax cut for those making over one million dollars.
    The chair ruled that the provision proposes to change 
existing law and constitutes legislation on an appropriations 
bill and, therefore, violates clause 2 of Rule XXI. The point 
of order was sustained, and the amendment was not in order. 
[109-2, H3063]

May 19, 2006

            H.R. 5385, Military Construction and Veterans Affairs and 
                    Related Agencies Appropriations Act, 2007
    Points of order were raised against three amendments 
offered by Representatives Edwards, Farr, and Obey, which would 
have raised taxes to offset program funding increases.
    The chair ruled that these provisions proposed to change 
existing law and constituted legislation on an appropriations 
bill and, therefore, violated clause 2 of Rule XXI. The points 
of order were sustained, and the amendments were not in order. 
[109-2, H2922-2931]

June 30, 2005

            H.R. 3058, Transportation, Treasury, Housing and Urban 
                    Development, the Judiciary, the District of 
                    Columbia, and Independent Agencies Appropriations 
                    Act, 2006
    A point of order was raised against an amendment offered by 
Representative Simmons, which would have limited the use of 
funds to enter into, implement, or provide oversight of 
contracts between the Secretary of the Treasury, or his 
designee, and private collection agencies. Representative 
Simmons withdrew his amendment. [109-1, H3640]

June 29, 2005

            H.R. 3058, Transportation, Treasury, Housing and Urban 
                    Development, the Judiciary, the District of 
                    Columbia, and Independent Agencies Appropriations 
                    Act, 2006
    A point of order was raised against section 218 of the 
bill, which would direct the Secretary of the Treasury to 
submit to the Committees on Appropriations a report defining 
currency manipulation and what actions would be construed as 
another nation manipulating its currency, and describing how 
statutory provisions addressing currency manipulation by 
America's trading partners contained in, and relating to, title 
22 U.S.C. 5304, 5305, and 286y can be better clarified 
administratively to provide for improved and more predictable 
evaluation. The chair ruled that the provision was in violation 
of Rule XXI, clause 2. The point of order was sustained, and 
the provision was stricken from the bill. [109-1, H5422]

June 14, 2005

            H.R. 2862, Science, State, Justice, Commerce, and Related 
                    Agencies Appropriations Act, 2006
    A point of order was raised against an amendment offered by 
Representative Obey, which would have increased funding for the 
EDA by $53 million and paid for this increase by reducing the 
size of the tax cut for those making over one million dollars.
    The chair ruled that the provision proposes to change 
existing law and constitutes legislation on an appropriations 
bill and, therefore, violates clause 2 of Rule XXI. The point 
of order was sustained, and the amendment was not in order. 
[109-1, H4437]

May 26, 2005

            H.R. 2528, Military Quality of Life and Veterans Affairs 
                    Appropriations Act, 2006
    A point of order was raised against an amendment offered by 
Representative Obey, which would have increased the bill's 
appropriation for veterans medical care by $2.6 billion and 
paid for this increase by reducing the size of the tax cut for 
those making over one million dollars.
    The chair ruled that the provision proposes to change 
existing law and constitutes legislation on an appropriations 
bill and, therefore, violates clause 2 of Rule XXI. The point 
of order was sustained, and the amendment was not in order. 
[109-1, H4106]

May 19, 2005

            H.R. 2361, Department of the Interior, Environment, and 
                    Related Agencies Appropriations Act, 2006
    A point of order was raised against an amendment offered by 
Representative Obey, which would have increased the bill's 
appropriation for the Clean Water State Revolving Fund by 
$500,000 and paid for this increase by reducing the size of the 
tax cut for those making over one million dollars.
    The chair ruled that the provision proposes to change 
existing law and constitutes legislation on an appropriations 
bill and, therefore, violates clause 2 of Rule XXI. The point 
of order was sustained, and the amendment was not in order. 
[109-1, H3640]

May 17, 2005

            H.R. 2360, Department of Homeland Security Appropriations 
                    Act, 2006
    A point of order was raised against an amendment offered by 
Representative Obey, which would have increased the bill's 
appropriation for Customs and Border Protection and paid for 
this increase by reducing the size of the tax cut for those 
making over one million dollars.
    The chair ruled that the provision proposes to change 
existing law and constitutes legislation on an appropriations 
bill and, therefore, violates clause 2 of Rule XXI. The point 
of order was sustained, and the amendment was not in order. 
[109-1, H3398]

September 14, 2004

            H.R. 5025, Transportation, Treasury, and Independent 
                    Agencies Appropriations Act, 2005
    A point of order was raised against section 644 of the 
bill, which would have amended section 6402 of the Internal 
Revenue Code of 1986 by adding a new subsection that allows for 
the offset of federal tax refunds to collect delinquent state 
unemployment compensation overpayments. The chair ruled that 
the provision was in violation of Rule XXI, clause 2. The point 
of order was sustained, and the provision was stricken from the 
bill. [108-2, H7176]

September 14, 2004

            H.R. 5025, Transportation, Treasury, and Independent 
                    Agencies Appropriations Act, 2005
    A point of order was raised against section 643 of the 
bill, which would have amended section 453(j) of the Social 
Security Act to allow access to data in the National Directory 
of New Hires for use in collecting delinquent non-tax federal 
debt. The chair ruled that the provision was in violation of 
Rule XXI, clause 2. The point of order was sustained, and the 
provision was stricken from the bill. [108-2, H7176]

September 14, 2004

            H.R. 5025, Transportation, Treasury, and Independent 
                    Agencies Appropriations Act, 2005
    A point of order was raised against section 642 of the 
bill, which would have amended Title 31 of the U.S. Code to 
allow the Federal Government to collect debts that are more 
than 10 years old by withholding federal tax refunds or 
garnishing Social Security benefits. The chair ruled that the 
provision was in violation of Rule XXI, clause 2. The point of 
order was sustained, and the provision was stricken from the 
bill. [108-2, H7176]

September 9, 2004

            H.R. 5006, Departments of Labor, Health and Human Services, 
                    and Education, and Related Agencies Appropriations 
                    Act, 2005
    A point of order was raised against an amendment offered by 
Representative Brown (OH), which would have stopped the 
increase of Part B Medicare premiums, effectively leaving them 
at their current dollar amount. The chair ruled that the 
provision would provide new budget authority in excess of the 
suballocation provided by the Appropriations Committee, and 
therefore violated section 302(f) of the Congressional Budget 
Act of 1974. The point of order was sustained, and the 
amendment was not in order. [108-2, H6945]

September 8, 2004

            H.R. 5006, Departments of Labor, Health and Human Services, 
                    and Education, and Related Agencies Appropriations 
                    Act, 2005
    A point of order was raised against section 219(b) of the 
bill, which created a Medicare claims processing fee for 
duplicative or incorrect claims for Medicare Part A or B 
services. The chair ruled that the provision was in violation 
of Rule XXI. The point of order was conceded, sustained, and 
the provision was stricken from the bill. [108-2, H6836]

June 18, 2004

            H.R. 4567, Department of Homeland Security Appropriations 
                    Act, 2005
    A point of order was raised against an amendment offered by 
Representative Sherman, which would have limited the funds made 
available in this Act for processing the importation of any 
article which is the product of Iran. The chair ruled that the 
provision was in violation of clause 5(a) of Rule XXI. The 
point of order was sustained, and the amendment was not in 
order. [108-2, p. H4551]

July 10, 2003

            H.R. 2660, Departments of Labor, Health and Human Services, 
                    and Education, and Related Agencies Appropriations 
                    Act, 2004
    A point of order was raised against section 217(B) of the 
bill, which created a Medicare Claims Processing fee. An 
October 1, 2003, requirement assured a policy for providers to 
submit all Medicare claims electronically. Since most 
electronic billing systems eliminate inaccurate and duplicate 
claims, and because current law provided the proper small 
business exemption, the user fee was unnecessary. The chair 
ruled that the provision was in violation of Rule XXI, clause 
2(b). The point of order was conceded, sustained, and the 
provision was stricken from the bill. [108-1, p. H6560]

July 10, 2003

            H.R. 2660, Departments of Labor, Health and Human Services, 
                    and Education, and Related Agencies Appropriations 
                    Act, 2004
    A point of order was raised against an amendment offered by 
Representative Obey, which would have provided a 1-percentage 
add-on to the Federal assistance to every State for their 
Medicaid programs. This would have been paid for through a 
reduction in the size of the tax cut for persons who make more 
than $1 million a year. The chair ruled that the amendment 
constituted legislation in violation of Rule XXI, clause 2(c), 
and in addition, constituted a tax measure in violation of Rule 
XXI, clause 5(a). The point of order was conceded and 
sustained. [108-1, p. H6547]

July 23, 2003

            H.R. 2799, Departments of Commerce, Justice, and State, the 
                    Judiciary, and Related Agencies Appropriations, Act 
                    2004
    A point of order was raised against an amendment offered by 
Representative Levin, which would forbid expenditure of funds 
that would be used to negotiate free trade agreements that did 
not contain certain listed provisions, which imposed new duties 
that were not required by law and made the appropriations 
contingent upon the performance of said duties and on 
successful trade negotiations with other countries. The chair 
ruled that the provision was in violation of Rule XXI, clause 
2. The point of order was sustained. [108-1, p. H7337-7339]

September 4, 2003

            H.R. 2989, Transportation, Treasury, and Independent 
                    Agencies Appropriations Act, 2004
    A point of order was raised against portions of section 631 
of the bill, which would have amended the Trade Agreements Act 
of 1979. The provision exempted limitations on procurement. The 
chair ruled that the provision was in violation of Rule XXI, 
clause 2(b). The point of order was conceded, sustained and the 
language was stricken from the bill. [108-1, p. H7913]

September 4, 2003

            H.R. 2989, Transportation, Treasury, and Independent 
                    Agencies Appropriations Act, 2004
    A point of order was raised against the contents of Section 
164 of the bill, which amended the Buy America requirements for 
transit capital purchases of steel, iron, manufactured goods, 
and rolling stock. The chair ruled that these provisions were 
in violation of Rule XXI. The point of order was conceded, 
sustained, and the section was stricken from the bill. [108-1, 
p. H7912-7913]

September 8, 1999

            H.R. 2684, U.S. Departments of Veterans Affairs and Housing 
                    and Urban Development Appropriations for 2000
    A point of order was raised against an amendment offered by 
Representative Edwards, which would have offset an increase in 
funding for veterans' health care by postponing the 
implementation of a capital gains tax cut. The chair Ruled that 
the amendment constituted legislation in violation of Rule XXI, 
clause 2(c), and, in addition, constituted a tax measure in 
violation of Rule XXI, clause 5(a). The point of order was 
sustained, and the amendment ruled not in order. [106-1, p. 
H7923]

September 3, 1997

            H.R. 2159, Foreign Operations Appropriations for Fiscal 
                    Year 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. H7708]

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 
the amendment ruled out of order. [104-1, p. H4593]

June 15, 1994

            H.R. 4539, Treasury, Postal Service, and General Government 
                    Appropriation for Fiscal Year 1995
    A point of order was raised against section 527 of the 
bill, which would have amended the HTS 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. H4531]

September 16, 1992

            H.R. 5231, The National Competitiveness Act of 1992
    A point of order was raised against an amendment offered by 
Representative 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. 
[102-, 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. H11412]

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. H4692]

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. H4692]

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. H6662]

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. H6621]

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 allow 
the 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. H6622]

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. H6610]

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. H6620]

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. H9236]

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. H5539-40]

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. H5311]

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. H5310]

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. H5310]

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 IRC), 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. 
H9189]

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. H6418]

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. H5489]

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 fee 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. H3762]

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. H9407]

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. H9396]

September 12, 1984

            H.R. 5798, conference report to accompany the, Treasury, 
                    Postal Service, Executive Office of the President 
                    and certain independent agencies, 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 of assess the 
manufacturer's excise tax on sporting goods. The point of order 
specifically stated that the term ``tax'' and ``tariff'' under 
House Rule XXI, Clause 5(b), included provisions such as these 
contained in the amendment which would result less revenue 
spent than under the operation of existing law. The point of 
order was conceded and sustained. [98-2, p. H9395-9396]

October 27, 1983

            H.R. 4139, conference report to accompany the Treasury, 
                    Postal Service, Executive Office of the President 
                    and certain independent agencies, 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 CBI. 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. H8717]

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. 
H7244]

        H. Restrictions on ``Federal Income Tax Rate Increases''

    House Rule XXI, clause 5(b) requires a supermajority [3/5] 
vote for any bill containing a prospective Federal income tax 
rate increase and clause 5(c) prohibits retroactive Federal 
income tax rate increases.
    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\1\

---------------------------------------------------------------------------
    \1\Historical Notes appears in previous Reports on the Legislative 
and Oversight Activities of the Committee on Ways and Means, including 
most recently H. Rept. 111-708.
---------------------------------------------------------------------------
    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. Representative 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 on 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 U.S. Department of the Treasury, 
and thus it was presumed that the U.S. Department of the 
Treasury could provide the necessary machinery for developing 
information which would be needed. During the next 6 years 
there was no Committee on Ways and Means 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.

    Historians have suggested that, during the next Congress, 
the House was determined to curtail 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 Committee on Ways 
and Means 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 on 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 on Ways and Means, to consist of seven Members;

           *       *       *       *       *       *       *

    It shall be the duty of the said Committee on Ways and 
Means to take into consideration all such reports of the U.S. 
Department of the Treasury, 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. 
Representative Cox, who was handling the motion to divide the 
Committee, presented a detailed description of the 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 Committee on 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.

    Representative Morrill (who was subsequently appointed 
chairman of the Committee on Ways and Means in the succeeding 
Congress, and who still later became chairman of the Senate 
Committee on Finance 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, 
        Representative 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 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 occurred in 1910, 
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, four 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 51 Speakers who have served since 1789 through the end 
of the 110th 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\2\
---------------------------------------------------------------------------
    \2\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 Virginia
          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


                     (January 1, 2011-May 31, 2011)


      A. Number of Bills and Resolutions Referred to the Committee

    As of May 31, 2011, there have been a total of 476 bills 
referred to the Committee, representing 23.1 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 112TH CONGRESSES
----------------------------------------------------------------------------------------------------------------
                                                                       Referred to Committee
                                               Introduced in House       on Ways and Means         Percentage
----------------------------------------------------------------------------------------------------------------
90th Congress..............................                   24,227                    3,806               15.7
91st Congress..............................                   23,575                    3,442               14.6
92nd Congress..............................                   20,458                    3,157               15.4
93rd Congress..............................                   21,096                    3,370                 16
94th Congress..............................                   19,371                    3,747               19.3
95th Congress..............................                   17,800                    3,922                 22
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
102nd Congress.............................                    7,771                    1,972               25.4
103rd Congress.............................                    6,645                    1,496               22.5
104th Congress.............................                    5,329                    1,071               20.1
105th Congress.............................                    5,976                    1,509               25.2
106th Congress.............................                    6,942                    1,762               25.3
107th Congress.............................                    7,029                    1,941               27.6
108th Congress.............................                    6,953                    1,541               22.2
109th Congress.............................                    8,152                    2,152               26.4
110th Congress.............................                    9,319                    2,386               25.6
111th Congress.............................                    8,780                    1,764               20.1
112th Congress.............................                    2,064                      476               23.1
----------------------------------------------------------------------------------------------------------------

                           B. Public Hearings

    During the first five months of the First Session of the 
112th Congress, the Committee on Ways and Means along with its 
six subcommittees held numerous public hearings. Many of these 
hearings dealt with broad subject matter including the 
President's fiscal year 2012 budget proposals, health and 
Social Security issues, and Free Trade Agreements with 
Colombia, Panama and South Korea.
    As the statistics below indicate, during the first five 
months of 112th Congress the full Committee and its six 
Subcommittees held public hearings aggregating a total of 31 
days, during which time 112 witnesses testified. There were no 
field hearings.
    The following table specifies the statistical data on the 
number of days and witnesses on each of the subjects covered by 
public hearings in the full Committee during the 112th 
Congress--as of May 31, 2011.

  TABLE 2. PUBLIC HEARINGS CONDUCTED BY THE FULL COMMITTEE ON WAYS AND
                                  MEANS
                        (January 1-May 31, 2011)
------------------------------------------------------------------------
                                                       Number of
               Subject and Date               --------------------------
                                                  Days       Witnesses
------------------------------------------------------------------------
2011:
    First in a Series of Hearings on Tax               1               5
     Reform, January 20......................
    Hearing on the Pending Trade Agreements            1               5
     with Colombia, Panama, and South Korea
     and the Creation of U.S. Jobs, January
     25......................................
    Hearing on the Health Care Law's Impact            1               4
     on Jobs, Employers, and the Economy,
     January 26..............................
    Hearing on President Obama's Trade Policy          1               1
     Agenda, February 9......................
    Hearing on the Health Care Law's Impact            1               2
     on the Medicare Program and its
     Beneficiaries, February 10..............
    Hearing on Managing Costs and Mitigating           1               3
     Delays in the Building of Social
     Security's New National Computer Center,
     February 11.............................
    Hearing on the President's Fiscal Year             1               1
     2012 Budget Proposal with Treasury
     Secretary Geithner, February 15.........
    Hearing on the President's Fiscal Year             1               1
     2012 Budget Proposal with U.S.
     Department of Health and Human Services
     Secretary Kathleen Sebelius, February 16
    Hearing on the President's Fiscal Year             1               1
     2012 Budget Proposal with Office of
     Management and Budget Director Lew,
     February 16.............................
    Hearing on Impediments to Job Creation,            1               4
     March 30................................
    Hearing on How the Tax Code's Burdens on           1               4
     Individuals and Families Demonstrate the
     Need for Comprehensive Tax Reform, April
     13......................................
    Hearing on the Need for Comprehensive Tax          1              17
     Reform to Help American Companies
     Compete in the Global Market and Create
     Jobs for American Workers, May 12.......
    Hearing on How Other Countries Have Used           1               5
     Tax Reform to Help Their Companies
     Compete in the Global Market and Create
     Jobs, May 24............................
                                              --------------------------
        Total for 2011.......................         13              43
------------------------------------------------------------------------

    The six Subcommittees of the Committee on Ways and Means 
were also very active in conducting public hearings during the 
first five months of the 112th Congress. The following table 
specifies in detail the number of days and witnesses for each 
of the Subcommittees.

TABLE 3. PUBLIC HEARINGS CONDUCTED BY THE SUBCOMMITTEES OF THE COMMITTEE
                            ON WAYS AND MEANS
                     (January 1, 2011-May 31, 2011)
------------------------------------------------------------------------
                                                       Number of
               Subject and date               --------------------------
                                                  Days       Witnesses
------------------------------------------------------------------------
       SUBCOMMITTEE ON SOCIAL SECURITY

2011:
    Hearing on Managing Costs and Mitigating           1               3
     Delays in the Building of Social
     Security's New National Computer Center,
     February 11.............................
    Hearing on Role of Social Security                 1               3
     Numbers in Identity Theft and Options to
     Guard Their Privacy, April 13 MEDPACs
     Annual March Report to Congress, April
     13......................................
    Hearing on the Social Security                     1               5
     Administration's Role in verifying
     Employment Eligibility, April 14........
                                              --------------------------
        Total................................          3              11
                                              ==========================

            SUBCOMMITTEE ON TRADE

2011:
    First in a Series of Three Trade                   1               7
     Subcommittee Hearings on Pending, Job-
     Creating Trade Agreements: Columbia
     Trade Agreement March 17................
    Second in a Series of Three Hearings on            1               6
     the Pending, Job-Creating Trade
     Agreements: Panama Trade Agreement,
     March 30................................
    Third in a Series of Three Hearings on             1               5
     the Pending, Job-Creating trade
     Agreements: South Korea Trade Agreement,
     April 7.................................
                                              --------------------------
        Total................................          3              18
                                              ==========================

           SUBCOMMMITTEE ON HEALTH

2011:
    Hearing on MEDPACs Annual March Report to          1               1
     Congress, March 15......................
    Joint Health and Oversight Subcommittee            1               3
     Hearing on AARP's Organizational
     Structure and Finances, April...........
    Hearing on Reforming Medicare Physician            1               4
     Payments, May 12........................
                                              --------------------------
        Total................................          3               8
                                              ==========================

          SUBCOMMITTEE ON OVERSIGHT

2011:
    Hearing on Improving Efforts to Combat             1               5
     Health Care Fraud, March 2..............
    Hearing on Internal Revenue Service                1               1
     Operations and the 2011 Tax Return
     Filing Season, March 31.................
    Joint Health and Oversight Subcommittee            1               3
     Hearing on AARP's Organizational
     Structure and Finances, April 1.........
    Hearing on the Transparency and Funding            1               5
     of State and Local Pensions, May 5......
    Hearing on Improper Payments in the                1               4
     Administration of Refundable Tax
     Credits, May 25.........................
                                              --------------------------
        Total................................          5              18
                                              ==========================

       SUBCOMMMITTEE ON HUMAN RESOURCES

2011:
    Hearing on Improving Efforts to Help               1               4
     Unemployed Americans Find Jobs, February
     10......................................
    Hearing on the Use of Data Matching to             1               5
     Improve Customer Service, Program
     Integrity, and Taxpayer Savings, March
     11......................................
    Hearing on GAO Report on Duplication of            1               3
     Government Programs; Focus on Welfare
     and Related Programs, April 5...........
                                              --------------------------
        Total................................          3              12
                                              ==========================

   SUBCOMMITTEE ON SELECT REVENUE MEASURES

2011:
    Select Revenue Measures Subcommittee               1               4
     Hearing on Small Businesses and Tax
     Reform, March 3.........................
    Select Revenue Measures Subcommittee               1               1
     Hearing on the Tax-Related Provisions of
     H.R. 3, March 16........................
                                              --------------------------
        Total................................          2               5
------------------------------------------------------------------------

                           C. Markup Sessions

    With respect to markup or business sessions during the 
first five months of the 112th Congress, the full Committee and 
its six Subcommittees were also very actively engaged. The full 
Committee held such sessions on 5 working days.

D. Number and Final Status of Bills Reported From the Committee on Ways 
                    and Means in the 112th Congress


                     (JANUARY 1, 2011-MAY 31, 2011)

    During the first five months of the 112th Congress, the 
Committee reported to the House a total of 5 bills favorably. 
There were 10 bills containing provisions within the purview of 
the Committee that were passed by the House; 5 were enacted 
into law. This is not indicative of the total number of bills 
considered by the Committee.

Appendix IV. Chairmen of the Committee on Ways and Means and Membership 
       of the Committee from the 1st through the 112th 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.........  Federalist............  1794 to 1797.
Robert G. Harper....................  South Carolina.........  Federalist............  1797 to 1800.
Roger Griswold......................  Connecticut............  Federalist............  1800 to 1801.
John Randolph.......................  Virginia...............  Jeffersonian            1801 to 1805, 1827.
                                                                Republican.
Joseph Clay.........................  Pennsylvania...........  Jeffersonian            1805 to 1807.
                                                                Republican.
George W. Campbell..................  Tennessee..............  Jeffersonian            1807 to 1809.
                                                                Republican.
John W. Eppes.......................  Virginia...............  Jeffersonian            1809 to 1811.
                                                                Republican.
Ezekiel Bacon.......................  Massachusetts..........  Jeffersonian            1811 to 1812.
                                                                Republican.
Langdon Cheves......................  South Carolina.........  Jeffersonian            1812 to 1813.
                                                                Republican.
John W. Eppes.......................  Virginia...............  Jeffersonian            1813 to 1815.
                                                                Republican.
William Lowndes.....................  South Carolina.........  Jeffersonian            1815 to 1818.
                                                                Republican.
Samuel Smith........................  Maryland...............  Jeffersonian            1818 to 1822.
                                                                Republican.
Louis McLane........................  Delaware...............  Jeffersonian            1822 to 1827.
                                                                Republican.
George McDuffie.....................  South Carolina.........  Democrat..............  1827 to 1832.
Gulian C. Verplanck.................  New York...............  Democrat..............  1832 to 1833.
James K. Polk.......................  Tennessee..............  Democrat..............  1833 to 1835.
C. C. Cambreleng....................  New York...............  Democrat..............  1835 to 1839.
John W. Jones.......................  Virginia...............  Democrat..............  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................  Democrat..............  1851 to 1855.
Lewis D. Campbell...................  Ohio...................  Republican............  1855 to 1857.
J. Glancy Jones.....................  Pennsylvania...........  Democrat..............  1857 to 1858.
John S. Phelps......................  Missouri...............  Democrat..............  1858 to 1859.
John Sherman........................  Ohio...................  Republican............  1859 to 1861.
Thaddeus Stevens....................  Pennsylvania...........  Republican............  1861 to 1865.
Justin S. Morrill...................  Vermont................  Republican............  1865 to 1867.
Robert C. Schneck...................  Ohio...................  Republican............  1867 to 1871.
Samuel D. Hooper....................  Massachusetts..........  Republican............  1871.
Henry L. Dawes......................  Massachusetts..........  Republican............  1871 to 1875.
William R. Morrison.................  Illinois...............  Democrat..............  1875 to 1877.
Fernando Wood.......................  New York...............  Democrat..............  1877 to 1881.
John R. Tucker......................  Virginia...............  Democrat..............  1881.
William D. Kelley...................  Pennsylvania...........  Republican............  1881 to 1883.
William R. Morrison.................  Illinois...............  Democrat..............  1883 to 1887.
Roger Q. Mills......................  Texas..................  Democrat..............  1887 to 1889.
William McKinley, Jr................  Ohio...................  Republican............  1889 to 1891.
William M. Springer.................  Illinois...............  Democrat..............  1891 to 1893.
William L. Wilson...................  West Virginia..........  Democrat..............  1893 to 1895.
Nelson Dingley, Jr..................  Maine..................  Republican............  1895 to 1899.
Sereno E. Payne.....................  New York...............  Republican............  1899 to 1911.
Oscar W. Underwood..................  Alabama................  Democrat..............  1911 to 1915.
Claude Kitchin......................  North Carolina.........  Democrat..............  1915 to 1919.
Joseph W. Fordney...................  Michigan...............  Republican............  1919 to 1923.
William R. Green....................  Iowa...................  Republican............  1923 to 1928.
Willis C. Hawley....................  Oregon.................  Republican............  1929 to 1931.
James W. Collier....................  Mississippi............  Democrat..............  1931 to 1933.
Robert L. Doughton..................  North Carolina.........  Democrat..............  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...............  Democrat..............  1957 to 1975.
Al Ullman...........................  Oregon.................  Democrat..............  1975 to 1981.
Dan Rostenkowski....................  Illinois...............  Democrat..............  1981 to 1994.
Sam Gibbons, Acting Chairman........  Florida................  Democrat..............  1994 to 1995
Bill Archer.........................  Texas..................  Republican............  1995 to 2001.
William W. Thomas...................  California.............  Republican............  2001 to 2007.
Charles B. Rangel...................  New York...............  Democrat..............  2007 to 2010.
Sander M. Levin, Acting Chairman....  Michigan...............  Democrat..............  2010 to 2011.
Dave Camp...........................  Michigan...............  Republican............  2011-
----------------------------------------------------------------------------------------------------------------

           B. Tables Showing Past Membership of the Committee


1. MEMBERS OF THE COMMITTEE ON WAYS AND MEANS FROM THE 1ST THROUGH THE 
                        112TH CONGRESS, BY STATE

[Beginning with the 104th Congress, Intra-Congress Committee Membership 
                         changes are footnoted]


------------------------------------------------------------------------
                     Member                            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
    Artur Davis................................                  110-111
Arizona:
    J.D. Hayworth..............................                  105-109
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.........................                       94
    Beryl Anthony Jr...........................                       95
California:
    Joseph McKinna.............................                       95
    Victor H. Metcalf..........................                    57-58
    James C. Needham...........................                    58-62
    William H. 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...........................                \4\97-104
    William M. Thomas..........................                   98-109
    Wally Herger...............................                     103-
    Xavier Becerra.............................                     105-
    Mike Thompson..............................                     109-
    Devin Nunes................................                  \6\109-
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
    Scott McInnis..............................                  106-108
    Bob Beauprez...............................                      109
Connecticut:
    Jeremiah Watson............................                        1
    Uriah Tracy................................                        3
    James Hillhouse............................                        4
    Nathaniel Smith............................                      4-5
    Joshua Coit................................                        5
    Roger Griswold.............................                      5-8
    John Davenport.............................                        8
    Jonathon 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. Russel..........................                    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...........................                  101-109
    John B. Larson.............................                     109-
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...........................                  100-109
    Karen L. Thurman...........................                  105-107
    Mark Foley.................................               \8\104-109
    Kendrick Meek..............................                  110-111
    Ginny Brown-Waite..........................                      111
    Vern Buchanan..............................                     112-
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................................                  104-108
    John Linder................................                  109-111
    Tom Price..................................                     112-
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 C. Collier..........................                    88-93
    Dan Rostenkowski...........................                   88-103
    Abner J. Mikva.............................                    94-96
    Philip M. Crane............................                   94-108
    Marty Russo................................                   96-102
    Mel Reynolds...............................                      103
    Jerry Weller...............................                  105-110
    Rahm Emanuel...............................                  109-110
    Danny K. Davis.............................                      111
    Peter Roskam...............................                     111-
    Aaron Schock...............................                      112
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
    Chris Chocola..............................                      109
Iowa:
    John A. Kasson.............................            38, 43, 47-48
    William B. Allison.........................                    39-41
    John H. Gear...............................                   51, 53
    Jonathon 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.................................                  104-109
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
    Lynn Jenkins...............................                      112
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
    Ron Lewis..................................                  106-110
    Geoff Davis................................                     110-
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 F. Robertson........................                    55-59
    Robert F. Boussard.........................                       61
    Whitmell P. Martin.........................                    65-70
    Paul H. Mahoney............................                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, \7\105-109
    Jim McCrery................................                  103-110
    Jimmy Hayes................................                   \2\104
    Charles W. Boustany, Jr....................                     111-
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.........................                  101-109
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
    Ezekial 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 T. 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 A. 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................................                  104-110
    Erik Paulsen...............................                      111
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..............................                  105-110
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
    Adrian Smith...............................                     112-
Nevada:
    Francis G. Newlands........................                    56-57
    John Ensign................................                  104-105
    Jon Porter.................................                  109-110
    Shelley Berkley............................                     110-
    Dean Heller................................              \10\111-112
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
    Bill Pascrell..............................                     110-
New Mexico:
    Clinton P. Anderson........................                       79
New York:
    John Laurance..............................                        1
    John Watts.................................                        3
    Ezekial 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
    Jonathon 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. Derounin.........................                    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.........................          103, \2\104-110
    Amo Houghton...............................                  103-108
    Thomas M. Reynolds.........................                  109-110
    Joseph Crowley.............................                     110-
    Brian Higgins..............................                      111
    Christopher Lee............................                  \11\112
    Tom Reed...................................                      112
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
    Bob Etheridge..............................                      111
North Dakota:
    Martin N. Johnson..........................                    54-55
    George M. Young............................                    66-68
    Byron L. Dorgan............................                   98-102
    Earl Pomeroy...............................                  107-111
    Rick Berg..................................                      112
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 B. Campbell..........................                    34-35
    John Sherman...............................                       36
    Valentine B. Horton........................                       37
    George B. 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. Please..............................                   97-102
    Rob Portman................................               \5\104-109
    Stephanie Tubbs Jones......................               \9\108-110
    Pat Tiberi.................................                     110-
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................................                  105-107
Oregon:
    William R. Ellis...........................                       61
    Willis C. Hawkley..........................                    65-72
    Albert C. Ullman...........................                       61
    Mike Kopetski..............................                    65-72
    Earl Blumenauer............................                     110-
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
    Jonathon 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. Insersoll........................                24, 27-29
    James Pollock..............................                       30
    Moses Hampton..............................                       31
    J. Glancy Jones............................                   32, 35
    John Robbins...............................                       33
    James H. Campbell..........................                       34
    Henry M. Phillips..........................                      335
    Thaddeus Stevens...........................                    36-38
    James K. Moorehead.........................                    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
    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. Bolland.........................                    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...........................                   99-107
    Rick Santorum..............................                      103
    Philip S. English..........................                  104-110
    Melissa A. Hart............................                      109
    Jim Gerlach................................                      112
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. Claibrone.....................                        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.............................                  105-111
    Diane Black................................                      112
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. Gardner............................                    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................................                   93-106
    J.J. Pickle................................                   94-103
    Kent R. Hance..............................                    97-98
    Michael A. Andrews.........................                   99-103
    Sam Johnson................................                     104-
    Greg Laughlin..............................                   \3\104
    Lloyd Doggett..............................                     104-
    Kevin Brady................................                     107-
    Max Sandlin................................                      108
    Kenny Marchant.............................                  \12\112
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. Gilmore..........................                       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
    Eric Cantor................................                  108-111
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..............................                  104-108
    Dave Reichert..............................                     110-
West Virginia:
    George M. Bowers...........................                50, 52-53
    William L. Wilson..........................                    60-61
    Joseph H. Gaines...........................                    66-67
    Hubert S. Ellis............................                       80
Wisconsin:
    Charles Billinghurst.......................                       34
    Robert M. La Follette......................                       51
    Joseph W. Babcock..........................                    57-59
    James A. Frear.............................                    66-68
    Thaddeus F. B. Wasielewski.................                    78-79
    John W. Byrnes.............................                    80-92
    William A. Steiger.........................                    94-95
    Jim Moody..................................                  100-102
    Gerald D. Kleczka..........................                  103-108
    Paul Ryan..................................                     107-
    Ron Kind...................................                     110-
------------------------------------------------------------------------
\1\Appointed January 25, 1996.
\2\Appointed January 25, 1996.
\3\Appointed July 10, 1995.
\4\Reelected to the 109th Congress; died January 1, 2005.
\5\Resigned April 29, 2005.
\6\Appointed May 5, 2005.
\7\Pursuant to H. Res. 872, removed June 16, 2006.
\8\Resigned September 29, 2006.
\9\Died, August 20, 2008.
\10\Appointed to Senate April 27, 2011.
\11\Resigned February, 9 2011
\12\Appointed June 13, 2011.
\13\Appointed March 15, 2011.


                2. COMMITTEE MEMBERSHIP, 112TH CONGRESS

                    (January 1, 2011-June 24, 2011)
                      COMMITTEE ON WAYS AND MEANS
                      One Hundred Twelfth Congress

   DAVE CAMP, Michigan, Chairman

SANDER M. LEVIN, Michigan            WALLY HERGER, California
CHARLES B. RANGEL, New York          SAM JOHNSON, Texas
FORTNEY PETE STARK, California       KEVIN BRADY, Texas
JIM McDERMOTT, Washington            PAUL RYAN, Wisconsin
JOHN LEWIS, Georgia                  DEVIN NUNES, California
RICHARD NEAL, Massachusetts          PAT TIBERI, Ohio
XAVIER BECERRA, California           GEOFF DAVIS, Kentucky
LLOYD DOGGETT, Texas                 DAVE REICHERT, Washington
MIKE THOMPSON, California            CHARLES BOUSTANY, Louisiana
EARL BLUMENAUER, Oregon              DEAN HELLER, Nevada\1\
RON KIND, Wisconsin                  JOHN B. LARSON, Connecticut
BILL PASCRELL, New Jersey            PETER ROSKAM, Illinois
SHELLEY BERKLEY, Nevada              JIM GERLACH, Pennsylvania
JOSEPH CROWLEY, New York             TOM PRICE, Georgia
                                     VERN BUCHANAN, Florida
                                     ADRIAN SMITH, Nebraska
                                     AARON SCHOCK, Illinois
                                     CHRISTOPHER LEE, New York\2\
                                     LYNN JENKINS, Kansas
                                     ERIK PAULSEN, Minnesota
                                     KENNY MARCHANT, Texas\3\
                                     RICK BERG, North Dakota
                                     DIANE BLACK, Tennessee
                                     TOM REED, New York\4\

----------
\1\Resigned May 9, 2011.
\2\Resigned February 9, 2011.
\3\Appointed March 15, 2011, and seniority pursuant to H. Res. 168.
\4\Appointed June 13, 2011.

                             MINORITY VIEWS

    The Legislative Activity Report (LAR) submitted by the 
majority is more notable for what is missing. Six months into 
the Republican majority this much is clear: Republicans have 
failed to produce a single jobs-producing bill even as nearly 
14 million Americans continue to look for work.
    In fact, H.R. 1745, the one measure Republicans passed out 
of committee that they claimed would spur economic growth--
which they hailed as ``the Jobs Act''--would have quite the 
opposite effect, ending the guarantee of federal unemployment 
insurance and leaving millions of Americans with yet more 
uncertainty about their futures. This legislation, opposed 
unanimously by Democrats on the Committee, was so blatantly 
mislabeled a jobs bill by Republicans that even Members of 
their own caucus have questioned whether the measure should be 
brought to the House floor for a vote.
    Ending the unemployment insurance for millions of job 
seekers is just the start. Republicans have put forward 
measures to end Medicare and double seniors' health care costs 
by 2022. They have spent an inordinate amount of time focused 
on repealing health care reform, a move that would end vital 
benefits already in place, including the provision to close the 
so-called prescription drug donut hole and the measure that 
enables parents to keep their adult children on their health 
insurance plans until they turn 26.
    On tax reform, Republicans have proposed reducing the top 
individual and corporate rates to 25 percent and, in the 
process, failed to identify how they would make up the $2.9 
trillion in lost revenue over 10 years. But it is clear that 
doing so would result in a tax hike for millions of American 
families through the elimination of deductions and credits that 
broadly benefit middle class Americans.
    Americans in survey after survey tell pollsters that jobs 
should be the top priority for Congress, yet Republicans turn a 
blind eye to obvious opportunities.
    China, for instance, continues to manipulate its currency 
to the detriment of American workers. A measure nearly 
identical to the one passed by the House last fall with broad 
bipartisan support that would crack down on that manipulation 
and boost the American economy has sat idle, with the majority 
saying it shouldn't be a focus of the committee.
    China's currency manipulation makes its exports to the 
United States cheaper and makes U.S. exports to China more 
expensive--contributing significantly to our unprecedented 
trade imbalances with China. H.R. 639, the Currency Reform for 
Fair Trade Act, will help American businesses compete on a more 
level playing field, by allowing for the imposition of 
``countervailing'' import duties to offset the undervalued 
currency where imports have caused ``material injury'' to a 
U.S. industry.
    Two leading economists, Paul Krugman and Fred Bergsten, 
have estimated that China's undervalued currency costs the U.S. 
between 500,000 and 1.5 million jobs. Without spending a dime, 
we could immediately and in a bipartisan fashion pave the way 
for new manufacturing jobs with above average wages. House 
Republicans have expressed no interest in moving this 
legislation.
    Republicans in February let expire the expanded Trade 
Adjustment Assistance program, which supports American workers 
who have lost their jobs because of globalization. For decades 
this retraining program has been supported on both sides of the 
aisle, so much so that the 2009 expansion of the program to 
include service workers and make other important improvements 
was hailed by Republicans as example of bipartisan achievement. 
Instead of seeing the program for what it is--a jobs-producer 
for so many Americans in need of retraining--Republicans have 
claimed it picks winners and losers. If that argument won out, 
Congress would never do anything to help equip American workers 
for the 21st century.
    As a result of the Majority's failure to extend the 
expanded TAA program, tens of thousands of fewer workers are 
eligible for the TAA for Workers program. Moreover, current and 
future program participants have more limited training 
opportunities because of the dramatic cuts in training 
funding--from $575 million a year to $220 million a year--and 
because of less flexible training options. This inevitably 
inhibits the ability of unemployed workers to obtain the skills 
they need to secure new, good paying jobs. Additionally, 
current and future individuals who take advantage of the Heath 
Coverage Tax Credit face higher health care costs and, as a 
result, many will be forced to go without health insurance 
coverage altogether.
    Meanwhile, despite the urging of Democrats, Republicans 
have failed to move legislation to end unjustified tax breaks 
for the Big Five oil producers, which reported more than $32 
billion in first quarter profits. As Committee Democrats wrote 
to Chairman Camp in May, repealing the three largest tax breaks 
for the Big Five oil companies would raise billions of dollars 
a year. More than a billion dollars a year of that comes from 
one tax break enacted under the last Republican Majority. This 
tax break, the Sec. 199 domestic manufacturing deduction, 
should never have benefited the Big Five in the first place. At 
a time when our constituents are feeling the pain of rising gas 
prices, it is unjustifiable that our tax code subsidizes Big 
Oil to the tune of billions of dollars a year.
    In March, Democrats on the Ways and Means Committee 
introduced HR 992, the Building American Jobs Act of 2011, 
which extends eight bond, tax credit, and loan guarantee 
programs for states and municipalities, anchored by the wildly 
successful Build America Bonds program, which helped finance 
$181 billion in infrastructure projects in the last two years. 
Yet Republicans have opted to ignore this important measure.
    This measure is part of a Make It in America agenda 
unveiled by Democrats that is focused on creating jobs while 
responsibly reducing the deficit, strengthening the middle 
class, and growing the economy. We should focus on protecting--
not destroying--the health, unemployment and retirement 
benefits that are the underpinning of stability for middle 
class families.

                                   Charles B. Rangel.
                                   John Lewis.
                                   Richard E. Neal.
                                   John B. Larson.
                                   Joseph Crowley.
                                   Sander Levin.
                                   Earl Blumenauer.
                                   Mike Thompson.
                                   Pete Stark.
                                   Bill Pascrell, Jr.
                                   Shelley Berkley.
                                   Ron Kind.
                                   Lloyd Doggett.
                                   Xavier Becerra.
                                   Jim McDermott.

                                  
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