[House Report 112-356]
[From the U.S. Government Publishing Office]


112th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 1st Session                                                    112-356
_______________________________________________________________________

                                     

                                                 Union Calendar No. 241


                     REPORT ON THE LEGISLATIVE AND

                          OVERSIGHT ACTIVITIES

                                 of the

                      COMMITTEE ON WAYS AND MEANS

                               during the

                             112TH CONGRESS




 December 30, 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, December 30, 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 5, 2011-November 30, 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....................    16
        C. Legislative Review of Health Issues...................    23
        D. Legislative Review of Human Resources Issues..........    27
        E. Legislative Review of Social Security Issues..........    31
        F. Legislative Review of Debt Issues.....................    32
        G. Legislative Review of Multi-Jurisdictional Issues.....    33
II. Oversight Activity Review........................................33
        A. Oversight Agenda......................................    33
        B. Actions Taken and Recommendations Made With Respect To 
          Oversight Plan.........................................    38
        C. Oversight Letters Issued by the Committee on Ways & 
          Means..................................................    58
III.Selected Regulations, Orders, Actions, and Procedures of Concern 
    Through November 30, 2011........................................62
Appendix I. Jurisdiction of the Committee on Ways and Means......    67
Appendix II. Historical Note.....................................    88
Appendix III. Statistical Review of the Activities of the 
  Committee on Ways and Means....................................    94
Appendix IV. Chairmen of the Committee on Ways and Means and 
  Member- ship of the Committee from the 1st through the 112th 
  Congresses.....................................................    98
                                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 11th 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 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, Nebraska
KENNY MARCHANT, Texas

                       Subcommittee on Oversight

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

                         Subcommittee on Health

                   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, Florida

                    Subcommittee on Human Resources

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

                Subcommittee on Select Revenue Measures

                       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, Texas
JIM GERLACH, 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.

    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. 241
112th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 1st Session                                                    112-356

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



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

                                _______
                                

 December 30, 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

                     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 NOVEMBER 30, 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, D.C. 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.

f. Airport and Airway Extension Act of 2011, Part III (P.L. 112-21)

    On June 22, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and two cosponsors--Chairman Camp 
and Representative Thomas Petri--introduced H.R. 2279, the 
``Airport and Airway Extension Act of 2011, Part III.'' 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. 2279. For additional information on 
H.R. 1034, see section 2g. On June 24, 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 June 24, 2011, the House passed H.R. 2279 by 
unanimous consent. On June 27, 2011, the Senate passed the bill 
without amendment by unanimous consent. On June 29, 2011, the 
President signed the bill into law.
    H.R. 2279 extended through July 22, 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. 2279 extended through July 22, 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.

g. Airport and Airway Extension Act of 2011, Part IV (P.L. 112-27)

    On July 15, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and two cosponsors--Chairman Camp 
and Representative Thomas Petri--introduced H.R. 2553, the 
``Airport and Airway Extension Act of 2011, Part IV.'' 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. 2553. For additional information on H.R. 
1034, see section 2g. On July 18, 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 July 20, 2011, the House passed H.R. 2553 under 
a Rule by a vote of 243-177. On August 5, 2011, the Senate 
passed the bill without amendment by unanimous consent. On 
August 5, 2011, the President signed the bill into law.
    H.R. 2553 extended through September 16, 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. 2553 extended 
through September 16, 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.

h. Leahy-Smith America Invents Act (P.L. 112-29)

    On March 30, 2011, Judiciary Committee Chairman Lamar Smith 
and five cosponsors--Representative Steve Chabot, 
Representative John Duncan, Jr., Representative Elton Gallegly, 
Representative Bob Goodlatte, and Representative Darrell Issa--
introduced H.R. 1249, legislation concerning the nation's 
patent system. On June 22, 2011 and June 24, 2011, Chairman 
Camp and Chairman Smith exchanged letters acknowledging the 
jurisdiction of the Ways and Means Committee on the bill's tax-
related provisions. On June 23, 2011, the House passed H.R. 
1249 under a rule by a vote of 304-117. On September 8, 2011, 
the Senate passed the bill without amendment by a vote of 89-9. 
On September 16, 2011, the President signed the bill into law.

i. Surface and Air Transportation Programs Extension Act of 2011 (P.L. 
        112-30)

    On September 12, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and six cosponsors--Chairman Camp, 
Ranking Member Levin, Representative John Duncan, Jr., 
Representative John Lewis, Representative Thomas Petri, and 
Representative Nick Rahall, II--introduced H.R. 2887, the 
``Surface and Air Transportation Programs Extension Act of 
2011.'' The Ways and Means Committee had, on March 16, 2011, 
ordered favorably reported legislation (H.R. 1034) similar to 
the tax-related provisions related to aviation contained in 
H.R. 2887. For additional information on H.R. 1034, see section 
2g. On September 13, 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 
September 13, 2011, the House passed H.R. 2887 under suspension 
of the rules by voice vote. On September 15, 2011, the Senate 
passed the bill without amendment by a vote of 92-6. On 
September 16, 2011, the President signed the bill into law.
    H.R. 2887 extended through January 31, 2012 the 
authorization of various airport and airway programs under the 
jurisdiction of the Transportation and Infrastructure 
Committee. The tax-related provisions of H.R. 2887 extended 
through January 31, 2012 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. In addition, the highway trust fund expenditure authority 
and associated excise taxes--which had been scheduled to expire 
on September 30, 2011--were extended through March 31, 2012. As 
part of the highway trust fund title, the bill also extended 
through March 31, 2012 the Leaking Underground Storage Tank 
Trust Fund excise tax.

j. Trade Adjustment Assistance Extension Act/Health Coverage Tax Credit 
        Termination (P.L. 112-40)

    On September 2, 2011, Chairman Camp introduced legislation 
(H.R. 2832) to extend the Generalized System of Preferences 
(GSP). Prior to its enactment on October 21, 2011, this 
legislation was amended to include an extension of the Trade 
Adjustment Assistance program, including an extension and 
termination of the Health Coverage Tax Credit (HCTC). For a 
detailed summary of the legislative history of H.R. 2832 and of 
the trade provisions of the bill, as enacted, see Part IB, 
section 5.
    With respect to the HCTC, H.R. 2832, as enacted, 
retroactively extended the credit from February 13, 2011, 
through December 31, 2013, at a reduced rate of 72.5 percent. 
After December 31, 2013, the legislation terminated the HCTC in 
its entirety.

k. United States-Korea Free Trade Agreement Implementation Act (P.L. 
        112-41)

    On October 3, 2011, House Majority Leader Eric Cantor 
introduced legislation (H.R. 3080) to implement the U.S.-Korea 
Free Trade Agreement. For a detailed summary of the legislative 
history of H.R. 3080 and of the trade provisions of the bill, 
as enacted, see Part IB, section 1c.
    H.R. 3080 contained several tax-related provisions. First, 
it increased, from $100 to $500, the penalty for paid tax 
preparers who fail to comply with earned income tax credit due 
diligence requirements. Second, H.R. 3080 required the head of 
the Federal Bureau of Prisons and the head of any State agency 
that administers prisons to provide to the Secretary of the 
Treasury, in electronic format, certain information regarding 
incarcerated inmates to assist in ensuring that inmates are not 
filing fraudulent returns. Finally, with respect to 
corporations with at least $1 billion in assets, H.R. 3080: (1) 
increased by 0.25 percent the rate of corporate estimated tax 
payments due in July, August, or September of 2016 under 
subparagraph (B) of section 401(1) of the Tax Increase 
Prevention and Reconciliation Act of 2005 (P.L. 109-22), and 
(3) reduced, with respect to any such increases, the next 
required installments by a corresponding amount.

l. United States-Colombia Free Trade Agreement Implementation Act (P.L. 
        112-42)

    On October 3, 2011, House Majority Leader Eric Cantor 
introduced legislation (H.R. 3078) to implement the U.S.-
Colombia Free Trade Agreement. For a detailed summary of the 
legislative history of H.R. 3078 and of the trade provisions of 
the bill, as enacted, see Part IB, section 1a.
    H.R. 3078 contained one tax provision. With respect to 
corporations with at least $1 billion in assets, H.R. 3078 
increased by 0.5 percent the rate of corporate estimated tax 
payments due in July, August, or September of 2016 under 
subparagraph (B) of section 401(1) of the Tax Increase 
Prevention and Reconciliation Act of 2005, and reduced the next 
required installments by a corresponding amount.

m. United States-Panama Free Trade Agreement Implementation Act (P.L. 
        112-43)

    On October 3, 2011, House Majority Leader Eric Cantor 
introduced legislation (H.R. 3079) to implement the U.S.-Panama 
Free Trade Agreement. For a detailed summary of the legislative 
history of H.R. 3079 and of the trade provisions of the bill, 
as enacted, see Part IB, section 1b.
    H.R. 3079 contained one tax provision. With respect to 
corporations with at least $1 billion in assets, H.R. 3079: (1) 
increased by 0.25 percent the rate of corporate estimated tax 
payments due in July, August, or September of 2012 under 
subparagraph (B) of section 401(1) of the Tax Increase 
Prevention and Reconciliation Act of 2005, (2) increased by 
0.25 percent the rate of corporate estimated tax payments due 
in July, August, or September of 2016 under subparagraph (B) of 
section 401(1) of the Tax Increase Prevention and 
Reconciliation Act of 2005, and (3) reduced, with respect to 
any such increases, the next required installments by a 
corresponding amount.

n. Amending the Internal Revenue Code of 1986 to repeal the imposition 
        of 3 percent withholding on certain payments made to vendors by 
        government entities, to modify the calculation of modified 
        adjusted gross income for purposes of determining eligibility 
        for certain healthcare-related programs, and for other purposes 
        (P.L. 112-56)

    On February 11, 2011, Representative Wally Herger--along 
with 10 cosponsors--introduced H.R. 674, ``To amend the 
Internal Revenue Code of 1986 to repeal the imposition of 3 
percent withholding on certain payments made to vendors by 
government entities.'' On October 13, 2011, the Committee 
marked up the bill and ordered it favorably reported without 
amendment by voice vote (H. Rept. 112-253). On October 27, 
2011, the House passed H.R. 674 under a rule by a vote of 405-
16. Pursuant to the rule (H. Res. 448), in the engrossment of 
H.R. 674, the text of H.R. 2576 was added to the end of H.R. 
674 (see section 2j). On November 10, 2011, the Senate passed 
the bill with an amendment by a vote of 95-0. On November 16, 
2011, the House voted to suspend the rules and agree to the 
Senate amendment by a vote of 422-0. On November 21, 2011, the 
President signed the bill into law.
    As originally passed by the House and sent to the Senate on 
October 27, 2011, H.R. 674 would have: (1) permanently repealed 
the 3 percent withholding requirement on certain payments made 
to contractors doing business with federal, state, and local 
governments, and (2) modified the definition of income used for 
determining eligibility for Exchange subsidies, Medicaid, and 
the Children's Health Insurance Program (CHIP). As modified by 
the Senate on November 10, 2011--and subsequently cleared by 
the House on November 16, 2011 and enacted into law on November 
21, 2011--H.R. 674 retained both tax provisions contained in 
the original House-passed bill and also included various tax- 
and non-tax provisions related to veterans as well as certain 
additional tax-related provisions. As enacted, H.R. 674 
contained the following tax-related provisions: (1) a permanent 
repeal of the 3 percent withholding requirement on certain 
payments made to contractors doing business with federal, 
state, and local governments, (2) a modification of the 
definition of income used for determining eligibility for 
Exchange subsidies, Medicaid, and the Children's Health 
Insurance Program (CHIP), (3) an expansion and extension 
through 2012 of the Work Opportunity Tax Credit (WOTC) with 
respect to the hiring of certain unemployed veterans, (4) a tax 
compliance provision related to IRS levy authority with respect 
to Federal contractors with unpaid tax liabilities, and (5) a 
study regarding tax non-compliance by Federal contractors.

  2. TAX RELIEF AND OTHER PROPOSALS DURING THE 112TH CONGRESS, FIRST 
             SESSION (JANUARY 5, 2011 TO NOVEMBER 30, 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 November 30, 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 November 30, 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 November 30, 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, D.C. 
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 November 30, 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 November 30, 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.

i. Protect Life Act (H.R. 358)

    On January 20, 2011, Representative Joseph Pitts--along 
with 89 cosponsors--introduced H.R. 358, the ``Protect Life 
Act.'' The bill was referred to the Energy and Commerce 
Committee and was sequentially referred to the Ways and Means 
Committee. On September 14, 2011, and September 15, 2011, 
Chairman Camp and Chairman Upton exchanged letters 
acknowledging the jurisdiction of the Ways and Means Committee 
on the bill's tax-related provisions. On October 13, 2011, the 
House passed the bill under a rule by a vote of 251-172.
    As passed by the House, H.R. 358 would generally prohibit 
Federal funds--including the refundable premium assistance tax 
credit applied toward qualified health plans under Sec. 36B of 
the Internal Revenue Code--from being used to pay for the costs 
of any abortion or to cover any part of the costs of any health 
plan that includes coverage of abortion.

j. Amending the Internal Revenue Code of 1986 to modify the calculation 
        of modified adjusted gross income for purposes of determining 
        eligibility for certain healthcare-related programs (H.R. 2576)

    On July 18, 2011, Representative Diane Black and three 
cosponsors--Representative John Duncan, Jr., Representative 
Peter Roskam, and Representative Kurt Schrader--introduced H.R. 
2576, ``To amend the Internal Revenue Code of 1986 to modify 
the calculation of modified adjusted gross income for purposes 
of determining eligibility for certain healthcare-related 
programs.'' On October 18, 2011, the Committee marked up the 
bill and ordered it favorably reported by a vote of 23-12 (H. 
Rept. 112-254). On October 27, 2011, the House passed the bill 
under a Rule by a vote of 262-157. Pursuant to H. Res. 448, in 
the engrossment of H.R. 674, the text of H.R. 2576 was added to 
the end of H.R. 674.
    The 2010 health care law uses a uniform definition of 
modified adjusted gross income (``MAGI'') to determine 
eligibility for Exchange subsidies, Medicaid, and the 
Children's Health Insurance Program (CHIP). That law's use of 
MAGI as the basis of eligibility determinations understates the 
resources available to some households. The MAGI definition is 
based on adjusted gross income, a tax law term that excludes, 
for income tax purposes, a portion of Social Security benefits. 
As a result, the current health law does not take into account 
the entire Social Security benefit when determining eligibility 
for certain types of government-subsidized health insurance. 
H.R. 2576 would count the entire Social Security benefit, 
rather than just the portion that is taxable for income tax 
purposes, as income for determining eligibility for Exchange 
subsidies, Medicaid, and CHIP. H.R. 2576 would bring the income 
requirements for these health programs into closer alignment 
with the measurement of income for other federal social welfare 
programs, like public housing assistance. H.R. 2576 would not 
affect the tax treatment of Social Security benefits.

      3. OTHER TAX MATTERS (JANUARY 5, 2011 TO NOVEMBER 30, 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 from (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.
    On June 2, 2011, the Committee received testimony on the 
potential benefits to companies and workers of lowering 
marginal tax rates on business income, and the trade-offs that 
such companies might be willing to make given current fiscal 
constraints. The hearing also examined major elements of 
business and corporate taxation in anticipation of future 
efforts to evaluate policy options that might encourage job 
creation in the United States. Testimony was received from (i) 
Ashby T. Corum, Partner, KPMG LLP; (ii) Walter J. Galvin, Vice 
Chairman of the Board, Emerson Electric Co.; (iii) Judy L. 
Brown, Executive Vice President & Chief Financial Officer, 
Perrigo Company;(iv) James H. Zrust, Vice President, Tax, The 
Boeing Company; (v) James Misplon, Vice President, Tax, Sears 
Holdings Management Corporation, testifying on behalf of the 
National Retail Federation; and (vi) Mark Stutman, National 
Managing Partner of Tax Services, Grant Thornton.
    On July 13, 2011, the Committee, jointly with the Senate 
Committee on Finance, received testimony on the taxation of 
debt and equity and the broader economic implications of this 
treatment. At the hearing, JCT staff formally presented two 
reports on the taxation of debt financing relative to equity 
financing. These JCT staff reports were requested by Ways and 
Means Committee Chairman Camp and Senate Finance Committee 
Chairman Baucus at the organizational meeting of the Joint 
Committee on Taxation on March 15, 2011. Testimony was received 
from (i) Mr. Thomas A. Barthold, Chief of Staff, Joint 
Committee on Taxation; (ii) Dr. Mihir A. Desai, Mizuho 
Financial Group Professor of Finance, Harvard Business School; 
(iii) The Honorable Pamela F. Olson, Partner, Skadden, Arps, 
Slate, Meagher & Flom; (iv) Mr. Victor Fleischer, Associate 
Professor of Law, University of Colorado Law School; and (v) 
Dr. Simon Johnson, Ronald A. Kurtz Professor of 
Entrepreneurship, Massachusetts Institute of Technology Sloan 
School of Management.
    On July 26, 2011, the Committee received testimony 
regarding two different consumption tax models. One panel 
discussed the policy arguments for and against adopting the 
FairTax as a replacement for existing federal taxes, and 
another panel examined the advantages and disadvantages of a 
value added tax (VAT), whether as a supplement to or full 
replacement for existing taxes. The hearing explored the 
economic impact of consumption tax systems, as well as issues 
surrounding administration and compliance. Testimony was 
received from (i) Mr. Mike Huckabee, former Governor of 
Arkansas; (ii) Dr. Laurence J. Kotlikoff, Professor of 
Economics, Boston University, Boston, MA; accompanied by Dr. 
David Tuerck, Executive Director, The Beacon Hill Institute, 
Professor and Chairman, Department of Economics, Suffolk 
University; (iii) Mr. Bruce Bartlett, Columnist, Tax Notes, The 
Fiscal Times, Contributor, The New York Times; (iv) Mr. Michael 
J. Graetz, Columbia Alumni Professor of Tax Law, Columbia 
University; (v) Dr. Rosanne Altshuler, Professor and Chair, 
Economics Department, Rutgers University; (vi) Dr. Robert J. 
Carroll, Principal, Ernst & Young LLP; (vii) Mr. Jim White, 
Director, Tax Issues, Government Accountability Office; (viii) 
Dr. Daniel J. Mitchell, Senior Fellow, Cato Institute; and (ix) 
Dr. Simon Johnson, Ronald A. Kurtz Professor of 
Entrepreneurship, Sloan School of Management, Massachusetts 
Institute of Technology.
    On September 21, 2011, the Committee reviewed JCT's revenue 
estimating methodologies and its ability to analyze the impact 
on economic growth and job creation of comprehensive tax reform 
proposals. The Committee received testimony from (i) Mr. Thomas 
Barthold, Chief of Staff, Joint Committee on Taxation; (ii) Mr. 
Douglas Holtz-Eakin, President, American Action Forum; (iii) 
Mr. John Buckley, Visiting Professor, Georgetown University Law 
Center; and (iv) Mr. William Beach, Director, Center for Data 
Analysis, the Heritage Foundation.

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.
    On June 23, 2011, the Subcommittee received testimony on 
tax reform and foreign investment in the United States from (i) 
Ms. Nancy L. McLernon, President and Chief Executive Officer, 
Organization for International Investment; (ii) Mr. Alexander 
Spitzer, Vice President--Taxes, Nestle Holdings, Inc.; (iii) 
Mr. Claude Draillard, Chief Financial Officer, Dassault Falcon 
Jet Corporation; (iv) Mr. Jeffrey DeBoer, President and Chief 
Executive Officer, The Real Estate Roundtable; (v) Mr. Gary 
Hufbauer, Reginald Jones Senior Fellow, Peterson Institute for 
International Economics; (vi) Mr. Robert Stricof, Partner, 
Deloitte Tax LLP; and (vii) Mr. Bret Wells, Assistant Professor 
of Law, University of Houston Law Center.
    On September 22, 2011, the Subcommittee, along with Ways 
and Means Subcommittee on Oversight, received testimony on the 
intersection of energy policy and tax policy, with a focus on 
the dual priorities of comprehensive tax reform and a 
sustainable energy policy that addresses our economic, 
security, and environmental needs from (i) The Honorable J. 
Russell George, Inspector General, Treasury Inspector General 
for Tax Administration; (ii) Mr. Richard E. Byrd, Jr., 
Commissioner, Wage and Investment Division, Internal Revenue 
Service; (iii) Dr. Donald B. Marron, Director, Tax Policy 
Center, The Urban Institute, (iv) Mr. Kevin Book, Managing 
Director, Research, Clearview Energy Partners, LLC; (v) Mr. 
Neil Z. Auerbach, Founder and Managing Partner, Hudson Clean 
Energy Partners, L.P.; (vi) Mr. Will Coleman, Partner, Mohr 
Davidow Ventures; (v) Mr. Tim Greeff, Political Director, Clean 
Economy Network; (vi) Mr. Andrew J. Littlefair, President and 
Chief Executive Officer, Clean Energy Fuels; (vii) Dr. Lawrence 
B. Lindsey, President and Chief Executive Officer, The Lindsey 
Group; (viii) The Honorable Calvin Dooley, President and Chief 
Executive Officer, American Chemistry Council; (ix) Dr. David 
W. Kreutzer, Research Fellow in Energy Economics and Climate 
Change, The Heritage Foundation; and (x) Mr. Hank Ziomek, 
Director of Sales, Titeflex Corporation.
    On November 17, 2011 the Subcommittee held a hearing 
focusing on the Ways and Means international tax reform 
discussion draft released on October 26, 2011. The Subcommittee 
received testimony from (i) Mr. John L. Harrington, Partner, 
SNR Denton; (ii) Mr. Tim Tuerff, Partner, Deloitte Tax LLP; 
(iii) Mr. David G. Noren, Partner, McDermott, Will & Emery; 
(iv) Mr. Paul W. Oosterhuis, Partner, Skadden, Arps, Slate, 
Meagher & Flom LLP & Affiliates; and (v) Dr. Martin A. 
Sullivan, Contributing Editor, Tax Analysts.

                 B. Legislative Review of Trade Issues


         1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS, 
                             FIRST SESSION

a. United States-Colombia Trade Promotion Agreement Implementation Act 
        (P.L. 112-42)

    On July 7, 2011, the Committee held an informal mark-up to 
consider a draft bill to implement the United States-Colombia 
Trade Promotion Agreement and accompanying Statement of 
Administrative Action (SAA) and favorably reported them by a 
vote of 22-14, after agreeing to an amendment in the nature of 
a substitute offered by Chairman Camp. On October 3, 2011, 
House Majority Leader Eric Cantor, introduced, for himself and 
Representative Sam Farr (both by request), H.R. 3078, the 
``United States-Colombia Trade Promotion Agreement 
Implementation Act,'' which included an extension of the Andean 
Trade Preference Act. On October 6, 2011, the Committee held a 
formal mark-up session to consider H.R. 3078 and the SAA. The 
Committee approved the bill and favorably reported H.R. 3078 
and the SAA, without amendment, by a recorded vote of 24-12 (H. 
Rept. 112-237). On October 12, 2011, the House passed the bill 
by a recorded vote of 262-167. Also on October 12, 2011, the 
Senate passed the bill by a recorded vote of 66-33. The 
President signed H.R. 3078 into law on October 21, 2011.

b. United States-Panama Trade Promotion Agreement Implementation Act 
        (P.L. 112-43)

    On July 7, 2011, the Committee met informally to consider a 
draft bill to implement the United States-Panama Trade 
Promotion Agreement and accompanying Statement of 
Administrative Action (SAA) and favorably reported them by a 
vote of 22-15, after agreeing to an amendment in the nature of 
a substitute offered by Chairman Camp. On October 3, 2011, 
House Majority Leader Eric Cantor introduced, for himself and 
Representative Jim McDermott (both by request), H.R. 3079, the 
``United States-Panama Trade Promotion Agreement Implementation 
Act.'' On October 6, 2011, the Committee held a formal mark-up 
session to consider H.R. 3079 and the SAA. The Committee 
approved the bill and favorably reported H.R. 3079 and the SAA, 
without amendment, by a recorded vote of 32-3 (H. Rept. 112-
238). On October 12, 2011, the House passed the bill by a 
recorded vote of 300-129. Also on October 12, 2011, the Senate 
passed the bill by a recorded vote of 77-22. The President 
signed H.R. 3079 into law on October 21, 2011.

c. United States-Korea Free Trade Agreement Implementation Act (P.L. 
        112-41)

    On July 7, 2011, the Committee met informally to consider 
draft legislation to implement the United States-Korea Free 
Trade Agreement and accompanying statement of Administrative 
Action (SAA) and favorably reported them by a vote of 22-15 
after agreeing to an amendment in the nature of a substitute 
offered by Chairman Camp. On October 3, 2011, House Majority 
Leader Eric Cantor introduced, for himself and Representative 
Sander Levin (both by request), H.R. 3080, the ``United States-
Korea Free Trade Agreement Implementation Act.'' On October 6, 
2011, the Committee held a formal mark-up session to consider 
H.R. 3080 and SAA. The Committee approved the bill and 
favorably reported H.R. 3080 and the SAA, without amendment, by 
a recorded vote of 31-5 (H. Rept. 112-239). On October 12, 
2011, the House passed the bill by a recorded vote of 278-151. 
Also on October 12, 2011, the Senate passed the bill by a 
recorded vote of 83-15. The President signed H.R. 3080 into law 
on October 21, 2011.

d. To extend the Generalized System of Preferences, and for other 
        purposes (P.L. 112-40)

    On August 2, 2011, Chairman Dave Camp introduced, for 
himself and Representatives Kevin Brady, Sander Levin, and Jim 
McDermott, H.R. 2832, ``To extend the Generalized System of 
Preferences, and for other purposes,'' which included a 
reauthorization of the Generalized System of Preferences. On 
August 7, 2011, the House passed H.R. 2832 under suspension of 
the rules by voice vote. On August 21, 2011, the Senate passed 
an amended version of H.R. 2832, including the Trade Adjustment 
Assistance Extension Act of 2011, by a vote of 70-27. On 
October 12, 2011, the House agreed to the Senate amendment by 
recorded vote 307-122. On October 21, 2011, the President 
signed H.R. 2832, as amended, into law.

e. Burma Sanctions Renewal (P.L. 112-36)

    On May 26, 2011, Representative Joe Crowley introduced H.J. 
Res. 66, ``Approving the renewal of import restrictions 
contained in the Burmese Freedom and Democracy Act of 2003.'' 
On July 20, 2011, the House passed the joint resolution, under 
suspension of the rules, by voice vote. On September 15, 2011, 
the Senate passed the joint resolution, with an amendment, by 
unanimous consent. There was no further action on H.J. Res. 66. 
The text of H.J. Res 66 was included in H.R. 2608, ``Continuing 
Appropriations Act, 2012.'' On September 21, the House failed 
to pass H.R. 2608 by a recorded vote of 195-230. On September 
23 (legislative day, September 22), 2011, the House again voted 
on H.R. 2608 and passed the bill, by a recorded vote of 219-
203. On September 26, 2011, the Senate passed H.R. 2608, with 
an amendment, by a recorded vote of 79-12. On September 30, 
2011, the House passed H.R. 2017, ``Continuing Appropriations 
Act, 2012,'' which included the text of H.J. Res. 66. The 
President signed H.R. 2017 into law on September 30. On October 
4, 2011, the House passed H.R. 2608, as amended by the Senate, 
by a recorded vote of 352-66. The President signed H.R. 2608 
into law on October 4, 2011.

       2. TRADE AGREEMENTS WITH COLOMBIA, PANAMA, AND SOUTH KOREA

    In preparation for legislative action to implement the 
trade agreements with Colombia, Panama, and South Korea, the 
Committee held a hearing on January 25, 2011, on Congressional 
consideration of these trade agreements and the benefits that 
they 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 signed in 2006 and 2007. The 
Committee 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; (v) 
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 trade agreements with 
Colombia, Panama, and South Korea. Ambassador Kirk testified 
before the Committee.
    On March 17, 2011, the Subcommittee on Trade held a hearing 
focusing on Congressional consideration of the 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 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 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 trade agreement with Colombia as well as 
progress made by Colombia to address its labor laws and 
conditions, as well as protection against, and prosecution of, 
labor violence.
    On July 7, 2011, the Committee on Ways and Means 
considered, in an informal markup session, draft legislation to 
implement the trade agreements with Colombia, Panama, and South 
Korea and draft statements of administration action. The 
Committee conducted this informal markup to provide advice to 
the Administration on the implementing bills and statements of 
administrative action. The Committee approved draft legislation 
to implement the trade agreement with Colombia by a vote of 22-
14, after agreeing to an amendment in the nature of a 
substitute offered by Chairman Camp. The Committee approved 
draft legislation to implement the trade agreement with Panama 
by a vote of 22-15, after agreeing to an amendment in the 
nature of a substitute offered by Chairman Camp. The Committee 
approved draft legislation to implement the trade agreement 
with South Korea by a vote of 22-15, after agreeing to an 
amendment in the nature of a substitute offered by Chairman 
Camp.
    On October 3, 2011, House Majority Leader Eric Cantor 
introduced, for himself and Representative Sam Farr (both by 
request), H.R. 3078, the ``United States-Colombia Trade 
Promotion Agreement Implementation Act''; House Majority Leader 
Eric Cantor introduced for himself and Representative Jim 
McDermott (both by request), H.R. 3079, the ``United States-
Panama Trade Promotion Agreement Implementation Act''; and 
House Majority Leader Eric Cantor introduced, for himself and 
Representative Sander Levin (both by request), H.R. 3080, the 
``United States-Korea Free Trade Promotion Agreement 
Implementation Act.''
    On October 6, 2011, the Committee held a formal mark-up 
session to consider H.R. 3078, H.R. 3079, and H.R. 3080. The 
Committee ordered H.R. 3078 favorably reported, without 
amendment, by a recorded vote of 24-12. The Committee ordered 
H.R. 3079 favorably reported, without amendment, by a recorded 
vote of 32-3. The Committee ordered H.R. 3080 favorably 
reported, without amendment, by a recorded vote of 31-5.
    On October 12, 2011, considering all three bills under a 
closed rule that allowed for no amendments, the House passed 
H.R. 3078 by a recorded vote of 262-167, H.R. 3079 by a 
recorded vote of 300-129, and H.R. 3080 by a recorded vote of 
278-151.
    Also on October 12, 2011, the Senate passed H.R. 3078 by a 
recorded vote of 66-33, H.R. 3079 by a recorded vote of 77-22, 
and H.R. 3080 by a recorded vote of 83-15.
    The President signed H.R. 3078, H.R. 3079, and H.R. 3080 
into law on October 21, 2011.
    On January 27, 2011, Chairman Camp requested that the 
International Trade Commission (ITC) conduct a study assessing 
the supplemental autos agreement reached by USTR with South 
Korea. The ITC released that report publicly on April 7, 2011.

                     3. ANDEAN TRADE PREFERENCE ACT

    On February 10, 2011, Chairman Camp introduced H.R. 622, 
``To extend the Andean Trade Preference Act, and for other 
purposes,'' which included an extension of the Andean Trade 
Preferences Act (ATPA). ATPA expired on February 12, 2011. No 
further action was taken on H.R. 622.
    On October 3, 2011, House Majority Leader Eric Cantor 
introduced, for himself and Representative Sam Farr (both by 
request), H.R. 3078, the ``United States-Colombia Trade 
Promotion Agreement Implementation Act,'' which included an 
extension of ATPA through July 31, 2013, retroactive to 
February 13, 2011. On October 6, 2011, the Committee held a 
formal mark-up session to consider H.R. 3078. The Committee 
ordered H.R. 3078 favorably reported, without amendment, by a 
recorded vote of 24-12.
    On October 12, 2011, considering the bill under a closed 
rule that allowed for no amendments, the House passed H.R. 3078 
by a recorded vote of 262-167. Also on October 12, 2011, the 
Senate passed H.R. 3078 by a recorded vote of 66-33. The 
President signed H.R. 3078 into law on October 21, 2011.

                  4. GENERALIZED SYSTEM OF PREFERENCES

    On August 2, 2011, Chairman Dave Camp introduced, for 
himself and Representatives Kevin Brady, Sander Levin, and Jim 
McDermott, H.R. 2832, ``To extend the Generalized System of 
Preferences, and for other purposes,'' which included a 
reauthorization of the Generalized System of Preferences. On 
August 7, 2011, the House passed H.R. 2832 under suspension of 
the rules by voice vote. On August 21, 2011, the Senate passed 
an amended version of H.R. 2832 by a vote of 70-27. On October 
12, 2011, the House agreed to the Senate amendment by recorded 
vote 307-122. On October 21, 2011, the President signed H.R. 
2832 into law.

          5. TRADE ADJUSTMENT ASSISTANCE EXTENSION ACT OF 2011

    On August 2, 2011, Chairman Dave Camp introduced, for 
himself and Representatives Kevin Brady, Sander Levin, and Jim 
McDermott, H.R. 2832, ``To extend the Generalized System of 
Preferences, and for other purposes.'' On August 7, 2011, the 
House passed H.R. 2832 under suspension of the rules by voice 
vote. On August 21, 2011, the Senate passed an amended version 
of H.R. 2832, including the Trade Adjustment Assistance 
Extension Act of 2011, by a vote of 70-27. On October 12, 2011, 
the House agreed to the Senate amendment by recorded vote 307-
122. On October 21, 2011, the President signed H.R. 2832 into 
law.

                      6. WORLD TRADE ORGANIZATION

    On February 9, 2011, the Committee held a hearing on the 
U.S. trade agenda. Among the current trade issues covered were 
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.

                             7. ENFORCEMENT

    On February 9, 2011, the Committee held a hearing on the 
U.S. trade agenda. Among the current trade issues covered were 
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.

             8. THE TRANS-PACIFIC PARTNERNSHIP NEGOTIATIONS

    On February 9, 2011, the Committee held a hearing on the 
U.S. trade agenda. Among the current trade issues covered were 
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.
    On November 10-11, 2011, Trade Subcommittee Chairman Brady 
led a Congressional delegation to the APEC Summit in Honolulu, 
Hawaii. The delegation met with numerous foreign trade 
ministers and private sector representatives to discuss the 
importance of increasing U.S. economic engagement in the Asia-
Pacific region, the status of the TPP negotiations, and various 
bilateral issues.

                 9. OTHER BILATERAL AND REGIONAL ISSUES

China

    On February 9, 2011, the Committee held a hearing on the 
U.S. trade agenda. Among the current trade issues covered was 
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 testified. 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.
    On October 25, 2011, the Committee held a hearing focusing 
on the U.S.-China economic relationship, including both the 
significant opportunities presented by the Chinese market as 
well as the barriers that U.S. companies, farmers, and workers 
continue to face. The hearing explored the Administration's 
plans to address China's persistent barriers to trade and 
investment. The Committee received testimony from (i) Under 
Secretary Lael Brainard, Under Secretary of International 
Affairs, U.S. Department of Treasury; and (ii) Ambassador 
Demetrios Marantis, Deputy U.S. Trade Representative.
    On November 17, 2011, all Members of the Committee sent a 
letter to Ambassador Kirk and Secretary Bryson highlighting the 
need to address longstanding and specific concerns, improve 
U.S. market access in China, use commercially meaningful 
metrics to measure the effectiveness of commitments, and 
further China's rebalancing of its economy.
    The Committee has held regular staff consultations with 
USTR and the Treasury and Commerce Departments regarding U.S.-
China issues.

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.
    On October 31, 2011, Chairman Camp and Ranking Member 
Levin, along with Senators Baucus and Hatch, sent a letter to 
the Administration regarding Russia's accession to the WTO. The 
letter explained the importance for Russia's WTO accession 
agreement to adequately address a number of issues of concern.

Burma

    On May 26, 2011, Representative Joe Crowley introduced H.J. 
Res. 66 to renew sanctions against Burma under the Burmese 
Freedom and Democracy Act of 2003, amended by the Tom Lantos 
Block Burmese JADE (Junta's Anti-Democratic Efforts) Act of 
2008. On July 20, 2011, the House passed the joint resolution, 
under suspension of the rules, by voice vote. On September 15, 
2011, the Senate passed the joint resolution, with an 
amendment, by unanimous consent. There was no further action on 
H.J. Res. 66. The text of H.J. Res. 66 was included in H.R. 
2608, ``Continuing Appropriations Act, 2012.'' On September 21, 
the House failed to pass H.R. 2608 by a recorded vote of 195-
230. On September 23 (legislative day, September 22), 2011, the 
House again voted on H.R. 2608 and passed the bill, by a 
recorded vote of 219-203. On September 26, 2011, the Senate 
passed H.R. 2608, with an amendment, by a recorded vote of 79-
12. On September 30, 2011, the House passed H.R. 2017, 
``Continuing Appropriations Act, 2012,'' which included the 
text of H.J. Res. 66. The President signed H.R. 2017 into law 
on September 30. On October 4, 2011, the House passed H.R. 
2608, as amended by the Senate, by a recorded vote of 352-66. 
The President signed H.R. 2608 into law on October 4, 2011. The 
sanctions on Burma were renewed effective July 26, 2011, by 
both H.R. 2017 and H.R. 2608.

Iran

    On May 13, 2011, Representative Ileana Ros-Lehtinen 
introduced H.R. 1905, the Iran Threat Reduction Act of 2011. On 
June 3, 2011, Representative Ileana Ros-Lehtinen introduced 
H.R. 2105, the Iran, North Korea, and Syria Nonproliferation 
Reform and Modernization Act of 2011. On November 2, 2011, the 
House Foreign Affairs Committee marked-up both H.R. 1905 and 
H.R. 2105, including making amendments, through the Chairman's 
amendments, to sections within Ways and Mean's jurisdiction. 
After extensive negotiations, the House Foreign Affairs 
Committee agreed to amend both bills in sections within Ways 
and Mean's jurisdiction to address the Committee's concerns.

Rwanda

    On February 19, 2008, the United States and Rwanda signed 
the U.S.-Rwanda Bilateral Investment Treaty (``Treaty Between 
the Government of the United States of America and the 
Government of the Republic of Rwanda Concerning the 
Encouragement and Reciprocal Protection of Investment''). On 
September 26, 2011, the U.S. Senate passed the treaty by 
unanimous consent.

Bolivia

    On November 7, 2011, Chairman Camp sent a letter to 
Secretary Clinton and Ambassador Kirk expressing concern about 
the Administration's decision to conclude and sign a U.S.-
Bolivia framework Agreement.

                 C. Legislative Review of Health Issues


         1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS, 
          FIRST SESSION (JANUARY 5, 2011 TO NOVEMBER 30, 2011)

a. 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 and subsequently enacted into 
law, H.R. 4 recovers a larger portion of premium subsidy 
overpayments resulting from the Patient Protection and 
Affordable Care Act of 2010 (``PPACA'') (P.L. 111-148) and the 
Health Care and Education Reconciliation Act of 2010 (P.L. 111-
152). Prior to enactment of H.R. 4, individuals and joint 
filers earning between 200-250 percent of the Federal Poverty 
Level (FPL) were required to repay a maximum of $500 and 
$1,000, respectively, if income increased during the year such 
that they were no longer eligible for the amount initially 
determined. Under H.R. 4, these individuals and joint filers 
are required to repay a maximum of $750 and $1,500, 
respectively. Individuals and joint filers earning between 300-
350 percent of the FPL were required to repay a maximum of 
$1,000 and $2,000, respectively. Under H.R. 4, these 
individuals and joint filers are required to repay a maximum of 
$1,250 and $2,500, respectively. Individuals and joint filers 
earning between 400-450 percent of the FPL were required to 
repay a maximum of $1,500 and $3,000, respectively. Under H.R. 
4, these individuals and joint filers are required to repay the 
entire tax credit if their income increases to this level 
during the year in question. Individuals and joint filers 
earning between 450-500 percent of the FPL were required to 
repay a maximum of $1,750 and $3,500, respectively. Under H.R. 
4, these individuals and joint filers are required to repay the 
entire tax credit if their income increases to this level 
during the year in question. Repayment amounts for individuals 
and joint filers earning below 200 percent, between 250-300 
percent, and between 350-400 percent of the FPL were not 
modified by H.R. 4.

b. Trade Adjustment Assistance Extension Act of 2011 (P.L. 112-40)

    On September 2, 2011, Chairman Camp, along with three 
cosponsors--Representative Kevin Brady, Ranking Member Sander 
Levin, and Representative Jim McDermott--introduced H.R. 2832 
to extend the Generalized System of Preferences. The bill was 
considered in the House on September 7, 2011 under suspension 
of the rules. It passed by a voice vote later that same day. 
The bill was received in the Senate on September 8, 2011. The 
underlying language of H.R. 2832 was amended to include the 
Trade Adjustment and Assistance Act of 2011 on September 21, 
2011. An extension of the Health Coverage Tax Credit (HCTC) was 
included in the TAA amendment. On September 22, 2011, the 
amended bill passed the Senate by a vote of 70-27. The amended 
bill was sent back to the House, where it received 
consideration under a closed rule on October 11, 2011. H.R. 
2832, in its amended form, passed the House on October 12, 2011 
by a vote of 307-122. It was signed into law as P.L. 112-40 by 
President Obama on October 21, 2011.
    As signed into law, P.L. 112-40 would amend the Internal 
Revenue Code to: (1) extend the Health Coverage Tax Credit at a 
rate of 72.5 percent; (2) extend the HCTC to TAA recipients who 
experience a break in job training or educational programs; (3) 
amend the list of ``qualified health insurance'' options to 
include VEBA arrangements; (4) allow qualifying family members 
to continue receiving the HCTC in certain instances; (5) 
provide that the 63 day lapse of coverage does not begin until 
seven days after notice is given that an individual is eligible 
for HCTC; and (6) amend COBRA to allow TAA-eligible people to 
receive COBRA coverage as long as they remain TAA-eligible. 
Additionally, to fund the extension of the HCTC, several 
reforms were made to the Medicare Quality Improvement 
Organization (QIO) program.

c. Amending the Internal Revenue Code of 1986 to modify the calculation 
        of modified adjusted gross income for purposes of determining 
        eligibility for certain healthcare-related programs (H.R. 2576)

    On July 18, 2011, Representative Diane Black and three 
cosponsors--Representative John Duncan, Jr., Representative 
Peter Roskam, and Representative Kurt Schrader--introduced H.R. 
2576, ``To amend the Internal Revenue Code of 1986 to modify 
the calculation of modified adjusted gross income for purposes 
of determining eligibility for certain healthcare-related 
programs.'' On October 18, 2011, the Committee marked up the 
bill and ordered it favorably reported by a vote of 23-12 (H. 
Rept. 112-254). On October 27, 2011, the House passed the bill 
under a Rule by a vote of 262-157. Pursuant to H. Res. 448, in 
the engrossment of H.R. 674, the text of H.R. 2576 was added to 
the end of H.R. 674.
    The 2010 health care law uses a uniform definition of 
modified adjusted gross income (``MAGI'') to determine 
eligibility for Exchange tax credits and cost-sharing 
subsidies, Medicaid, and the Children's Health Insurance 
Program (CHIP). That law's use of MAGI as the basis of 
eligibility determinations understates the resources available 
to some households. The MAGI definition is based on adjusted 
gross income, a tax law term that excludes, for income tax 
purposes, a portion of Social Security benefits. As a result, 
the current health law does not take into account the entire 
Social Security benefit when determining eligibility for 
certain types of government-subsidized health insurance. H.R. 
2576 would count the entire Social Security benefit, rather 
than just the portion that is taxable for income tax purposes, 
as income for determining eligibility for Exchange subsidies, 
Medicaid, and CHIP. H.R. 2576 would bring the income 
requirements for these health programs into closer alignment 
with the measurement of income for other federal social welfare 
programs, like public housing assistance. H.R. 2576 would not 
affect the tax treatment of the Social Security benefits.

 2. HEALTH CARE AND OTHER PROPOSALS DURING THER 112TH CONGRESS, FIRST 
             SESSION (JANUARY 5, 2011 TO NOVEMBER 30, 2011)

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 November 30, 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.

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

            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; and (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.
    On June 22, 2011, the Subcommittee received testimony on 
the 2011 Annual Report of the Boards of Trustees of the Federal 
Hospital Insurance and Federal Supplementary Medical Insurance 
Trust Funds from (i) Charles P. Blahous, Ph.D., Public Trustee, 
Social Security and Medicare Boards of Trustees; and (ii) 
Robert Reischauer, Ph.D., Public Trustee, Social Security and 
Medicare Boards of Trustees. The hearing focused on the 
Medicare program's financial status.
    On September 9, 2011, the Subcommittee received testimony 
on how health care spending and costs are impacted by mergers 
and acquisitions in the health care sector from (i) Martin 
Gaynor, Ph.D., Professor, John Heinz III School of Public 
Policy and Management, Carnegie Mellon University; (ii) Paul B. 
Ginsburg, Ph.D., President, Center for Studying Health System 
Change; (iii) Dianne Kiehl, Executive Director, Business Health 
Care Group; (iv) Michael Guarino, Member, Board of Directors, 
Ambulatory Surgery Center Association; and (v) David Balto, 
Senior Fellow, Center for American Progress Action Fund. The 
hearing focused on the impact health care consolidation is 
having on the cost of private health insurance, Medicare 
spending, and beneficiary costs.
    On September 21, 2011, the Subcommittee received testimony 
on certain expiring Medicare provider payment provisions from 
(i) Rich Umbdenstock, President, American Hospital Association; 
(ii) Stephen Williamson, President, American Ambulance 
Association; (iii) Robert Wah, MD, Chairman, Board of Trustees, 
American Medical Association; (iv) Justin Moore, Vice President 
of Government Affairs, American Physical Therapy Association; 
and (v) A. Bruce Steinwald, President, Steinwald Consulting. 
The hearing focused on certain expiring Medicare provider 
payment provisions and the impact these provisions have on 
program spending, health care providers, and beneficiaries.

            D. Legislative Review of Human Resources Issues


  1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS, FIRST SESSION 
                 (JANUARY 5, 2011 TO NOVEMBER 30, 2011)

a. Short-Term TANF Extension Act (P.L. 112-35)

    On September 15, 2011, Representative Geoff Davis 
introduced H.R. 2943, the ``Short-Term TANF Extension Act.'' 
H.R. 2943 extended the current $16.5 billion TANF block grant, 
along with associated programs, at their current funding levels 
through December 31, 2011. According to the Congressional 
Budget Office, the bill did not increase the deficit. On 
September 21, 2011, the House suspended the rules and passed it 
by voice vote. The Senate passed without H.R. 2943 amendment by 
voice vote on September 23, 2011. The President signed H.R. 
2943 into law on September 30, 2011.

b. Child and Family Services Improvement and Innovation Act (P.L. 112-
        34)

    On September 12, 2011, Representative Geoff Davis and 
sixteen cosponsors introduced H.R. 2883, the ``Child and Family 
Services Improvement and Innovation Act.'' H.R. 2883 
reauthorized two child welfare programs, Stephanie Tubbs Jones 
Child Welfare Services and Promoting Safe and Stable Families, 
through Fiscal Year 2016 at current funding levels. Further, 
the bill reauthorized the Court Improvement Program but set 
aside $20 million from the Promoting Safe and Stable Families 
program instead of providing a separate additional 
appropriation. H.R. 2883 also reauthorized U.S. Department of 
Health and Human Services' authority to grant new child welfare 
waivers through Fiscal Year 2014 (as already passed by voice 
vote in the House on May 31, 2011 in 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). In addition, the 
bill ended the Mentoring Children of Prisoners program while 
adding mentoring as a purpose for the Promoting Safe and Stable 
Families Program.
    Besides the reauthorization provisions, H.R. 2883 also 
provides several child welfare program improvements. The bill 
revises the current requirement for caseworkers to visit foster 
youth each month to better capture the percentage of visits 
actually made in the year and ensure a substantial percentage 
of visits occur in the home. H.R. 2883 also broadens the focus 
of current regional grants for helping parents with substance 
abuse issues by permitting States to focus on the most critical 
substance abuse issues while capping funds for administrative 
purposes to 5 percent. Further, the bill improves data matching 
and program integrity by requiring standardized data and HHS 
coordination of data exchanges across State child welfare 
programs. The bill also modifies State requirements on serving 
foster youth to better meet children's needs. In addition, the 
bill requires States to better document spending on post-
adoption services, and HHS to compile child welfare spending 
data and post it on their website. Finally, H.R. 2883 requires 
HHS to evaluate the effectiveness of regional grants to help 
parents with substance abuse issues, and GAO to investigate 
duplication in child welfare programs and to report on the time 
families must wait for substance abuse or other services.
    On September 19, 2011, the Committee marked up the bill and 
ordered it favorably reported by a voice vote. On September 21, 
2011, the House suspended the rules and passed the bill as 
amended by a recorded vote of 395-25. The Senate passed without 
amendment H.R. 2883 by voice vote on September 22, 2011. The 
President signed H.R. 2883 into law on September 30, 2011.

                    2. 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 pro-work 
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 mark-up 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. Through November 30, 2011, no 
further action had been taken by the House on H.R. 1745.
    On October 6, 2011, the subcommittee received testimony 
focusing on a review of the President's recent proposals 
designed to help long-term unemployed individuals return to 
work. The subcommittee received testimony from (i) The 
Honorable Ron Wyden, a Senator from the State of Oregon; (ii) 
The Honorable Jim Renacci, a Representative from the State of 
Ohio, accompanied by the Honorable Hansen Clarke, a 
Representative from the State of Michigan; (iii) The Honorable 
Jane Oates, Assistant Secretary, Employment and Training 
Administration, U.S. Department of Labor; (iv) Maren Daley, 
Executive Director, Job Service North Dakota; (v) Dawn Deane, 
Unemployed Worker; (vi) Don Peitersen, Director of 
Unemployment/Workforce Project, American Institute for Full 
Employment; and (vii) Chris McConnell, Workforce Consultant, 
AlliedBarton Security Services.

                        3. WELFARE REFORM ISSUES

    On September 8, 2011, the subcommittee received testimony 
focusing on oversight of the TANF program along with proposals 
to improve work and other TANF goals as part of legislation to 
extend TANF and related programs. The subcommittee received 
testimony from (i) Gary Alexander, Secretary, Pennsylvania 
Department of Public Welfare; (ii) Kay E. Brown, Director, 
Education, Workforce, and Income Security, U.S. Government 
Accountability Office; (iii) Douglas Besharov, Professor, 
School of Public Policy, University of Maryland; (iv) Scott 
Wetzler, Ph.D., Vice Chairman and Professor, Department of 
Psychiatry and Behavioral Sciences, Montefiore Medical Center; 
and (v) LaDonna Pavetti, Ph.D., Vice President for Family 
Income Support Policy, Center on Budget and Policy Priorities.

                        4. 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.
    On June 16, 2011, the subcommittee received testimony 
reviewing recent changes to the Stephanie Tubbs Jones Child 
Welfare Services program and the Promoting Safe and Stable 
Families program, as well as considering whether additional 
changes should be made in legislation to reauthorize these 
programs. The subcommittee received testimony from (i) The 
Honorable Dennis R. ``Denny'' Rehberg, a Representative from 
the State of Montana; (ii) The Honorable Karen R. Bass, a 
Representative from the State of California; (iii) The 
Honorable Bryan Samuels, Commissioner, Administration on 
Children, Youth and Families, Administration for Children and 
Families, U.S. Department of Health and Human Services; (iv) 
Patricia R. Wilson, Commissioner, Department for Community 
Based Services, Kentucky Cabinet for Health and Family 
Services; (v) Lelia Baum Hopper, Director, Court Improvement 
Program, Supreme Court of Virginia; (vi) Tracy Wareing, 
Executive Director, American Public Human Services Association; 
(vii) John Sciamanna, Director, Policy and Government Affairs, 
Child Welfare, American Humane Association; and (viii) Steve 
Yager, Deputy Director, Children's Services Administration, 
Michigan Department of Human Services.
    On July 12, 2011 the subcommittee received testimony 
reviewing data on child deaths due to maltreatment, determining 
how to improve the accuracy of this data, and reviewing how 
improving the accuracy of this data may help prevent future 
fatalities. The subcommittee received testimony from (i) Kay E. 
Brown, Director, Education, Workforce, and Income Security, 
U.S. Government Accountability Office; (ii) Tamara Tunie, 
Actor, Law and Order: SVU and Spokesperson, National Coalition 
to End Child Abuse Deaths; (iii) Theresa Covington, M.P.H., 
Director, The National Center for Child Death Review; (iv) 
Michael Petit, President and Founder, Every Child Matters 
Education Fund; (v) Carole Jenny, M.D., Director, Child 
Protection Program, Hasbro Children's Hospital; and (vi) Jane 
McClure Burstain, Ph.D., Senior Policy Analyst, Center for 
Public Policy Priorities.

                        5. 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 Social Security Issues


               1. STEWARDSHIP OF SOCIAL SECURITY PROGRAMS

    Under the Budget Control Act, signed into law on August 2, 
2011, the Social Security Administration (SSA) received 
dedicated funds above the ten year domestic discretionary caps 
to conduct continuing disability reviews and Supplemental 
Security Income redeterminations. A joint June 14, 2011 
Subcommittee on Oversight and Subcommittee on Social Security 
hearing on accuracy of payments made by the SSA highlighted the 
impact of recent funding declines and the need for restored 
funding to conduct these critical reviews.

                   2. USE OF SOCIAL SECURITY NUMBERS

    As a result of subcommittee hearings and numerous press 
reports detailing the growing problem of identity theft, 
particularly against children, Subcommittee Chairman Johnson 
has introduced legislation to help protect Social Security 
numbers (SSNs) from identity thieves. On April 12, 2011, 
Subcommittee on Social Security Chairman Johnson and 
Subcommittee Member Lloyd Doggett introduced H.R. 1509, ``The 
Medicare Identity Theft Prevention Act of 2011,'' bipartisan 
legislation prohibiting the inclusion of SSNs on Medicare 
cards. On November 18, 2011, Subcommittee Chairman Johnson, 
along with a number of members of the Committee on Ways and 
Means (Mr. Berg, Mr. Brady, Mr. Herger, Ms. Jenkins, Mr. 
Marchant, Mr. Schock and Mr. Tiberi) introduced H.R. 3475 
``Keeping IDs Safe Act of 2011'' to end the Social Security 
Administration's Public Death Master File publication. Social 
Security compiles death records from its own files and which 
includes SSNs and sells the publication to the public through 
the Commerce Department. The SSNs of the deceased have been 
implicated in crimes against deceased children according to 
recent press reports. Some of these crimes include using the 
deceased child's SSN to submit a fraudulent tax return.

                  F. Legislative Review of Debt Issues


                        1. DEBT ISSUE PROPOSALS

a. To implement the President's request to increase the statutory limit 
        on the public debt

    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).

b. Cut, Cap, and Balance Act of 2011

    On July 15, 2011, Representative Jason Chaffetz and 117 
cosponsors introduced H.R. 2560, the ``Cut, Cap, and Balance 
Act of 2011.'' The bill was referred to the Committee on the 
Budget, and in addition to the Committees on Rules, and Ways 
and Means. On July 19, 2011, the House passed by recorded vote: 
234-190. On H.R. 2560 was received in the Senate and on July 
22, 2011 a motion to proceed was tabled in the Senate by a vote 
of 51-46.

c. Budget Control Act of 2011

    On July 28, 2011, House Rules Committee Chairman David 
Dreier introduced H.R. 2693. H.R. 2693 failed passage on July 
30, 2011, by a roll call vote of 173-246.

d. Relating to the disapproval of the President's exercise of authority 
        to increase the debt limit, as submitted under section 3101A of 
        title 31, United States Code, on August 2, 2011

    On September 7, 2011, Representative Tom Reed and sixty-
seven cosponsors introduced H.J. Res. 77 ``Relating to the 
disapproval of the President's exercise of authority to 
increase the debt limit, as submitted under section 3101A of 
title 31, United States Code, on August 2, 2011.'' The 
Committee on Ways and Means discharged the resolution on 
September 12, 2011. The House passed H.J. Res. 77 by a recorded 
vote of 232-186. On September 15, 2011 H.J. Res. 77 was 
received in the Senate and read twice. The resolution was 
placed on Senate Legislative Calendar under General Orders. 
Calendar No. 168 pursuant to Public Law 112-25, Section 
301(a)(2).

             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.

          G. 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.
    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,
                                  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; 
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, 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.
            6. Social Security's Payment Accuracy
    Actions Taken: On June 14, 2011, the Subcommittees on 
Oversight and Social Security held a hearing on the Accuracy of 
Payments Made by the Social Security Administration (SSA). The 
Subcommittees heard testimony from the following witnesses: 
(ii) Carolyn Colvin, Deputy Commissioner, Social Security 
Administration, (ii) Patrick P. O'Carroll, Jr., Inspector 
General, Social Security Administration, (ii) Dan Bertoni, 
Director, Education, Workforce and Income Security Issues, U.S. 
Government Accountability Office, (iv) Ann P. Robert, Deputy 
Director, Bureau of Disability Determination Services, Illinois 
Department of Human Services, on behalf of the National Council 
of Disability Determination Directors, and (v) Joseph Dirago, 
President, National Council of Social Security Management 
Associations.
    Payment errors in Social Security programs impact the 
Social Security Trust Funds, while Supplemental Security Income 
(SSI) errors impact general revenues. In FY 2009, the combined 
error rate for Social Security programs was less than 0.5 
percent, with overpayments in the retirement and Disability 
Insurance (DI) program estimated at $841 million and $1.7 
billion respectively. SSI, with its more complicated 
eligibility rules, has an error rate of 10 percent with over 
$4.0 billion in overpayments. Because the disabled generally 
receive government health benefits, the government also often 
incurs improper Medicare and Medicaid payments in these cases. 
The Social Security Administration (SSA) has a total of at 
least $15 billion in uncollected payments due the agency. 
Continuing Disability Reviews (CDRs) and SSI redeterminations 
are the major integrity program tools the agency uses to make 
sure the correct payments are going to the correct person on 
time and in the correct amounts. CDRs save between $12 and $15 
for every $1 spent conducting the review, while SSI 
redeterminations return $7 for every dollar spent. The 
witnesses discussed Social Security's efforts to improve 
payment accuracy for the Old Age and Survivors Insurance 
(OASI), DI, and SSI programs, including the backlogs associated 
with these efforts and how these backlogs might be reduced to 
better protect taxpayer dollars.
            7. Implementation of the IRS Paid Tax Return Preparer 
                    Program
    Actions Taken: On July 28, 2011, the Oversight Subcommittee 
held a hearing on the new IRS paid tax return preparer program. 
The Subcommittee heard testimony from the following witnesses: 
(i) David Williams, Director of the IRS Return Preparer Office, 
at the Internal Revenue Service; (ii) Jim White, Director of 
Strategic Issues at the U.S. Government Accountability Office; 
(iii) Kathy Pickering, Vice President--Government Relations and 
Executive Director of the Tax Institute at H&R Block; (iv) 
Patricia Thompson, Chair of the AICPA Tax Executive Committee 
at the American Institute of Certified Public Accountants; (v) 
Paul Cinquemani, Director of Member Services, Business 
Development, and Government Relations at the National 
Association of Tax Professionals; (vi) Lonnie Gary, EA, United 
States Tax Court Professional, Chair of the National 
Association of Enrolled Agents Government Relations Committee; 
and (vii) David Rothstein, Researcher at Policy Matters Ohio, 
and Research Fellow at The New America Foundation.
    The hearing explored the new requirements on paid return 
preparers, assessed IRS progress in preparing and implementing 
a program work plan, and examined how the program will 
ultimately impact the tax return preparer community and 
taxpayers.
    Approximately sixty percent of taxpayers pay a professional 
to prepare their Federal income tax returns, and the Government 
Accountability Office (GAO) estimates that errors by tax return 
preparers affected an estimated $106 billion in improper 
refundable tax credits in recent years. In light of these 
concerns, the IRS initiated a tax return preparer initiative to 
monitor and improve the accuracy of professionally prepared tax 
returns. While IRS defended its handling of the program, other 
witnesses emphasized the challenges IRS faced in implementing 
the paid return preparer program. Some witnesses were concerned 
that the program duplicated existing testing and compliance 
programs, and that the planned testing would not include 
complicated tax forms. GAO expressed concerns that IRS lacked a 
sufficient documented framework to guide its overall effort.
            8. Energy Tax Policy and Tax Reform
    Actions Taken: On September 22, 2011, the Subcommittee on 
Select Revenue Measures along with the Subcommittee on 
Oversight, received testimony on the intersection of energy 
policy and tax policy, with a focus on the dual priorities of 
comprehensive tax reform and a sustainable energy policy that 
addresses our economic, security, and environmental needs from 
(i) The Honorable J. Russell George, Inspector General, 
Treasury Inspector General for Tax Administration; (ii) Richard 
E. Byrd, Jr., Commissioner, Wage and Investment Division, 
Internal Revenue Service; (iii) Donald B. Marron, Director, Tax 
Policy Center, The Urban Institute; (iv) Kevin Book, Managing 
Director, Research, Clearview Energy Partners, LLC; (v) Neil Z. 
Auerbach, Founder and Managing Partner, Hudson Clean Energy 
Partners, L.P.; (vi) Will Coleman, Partner, Mohr Davidow 
Ventures; (vii) Tim Greeff, Political Director at the Clean 
Economy Network; (viii) Andrew J. Littlefair, President and 
Chief Executive Officer of Clean Energy Fuels; (ix) Lawrence B. 
Lindsey, President and Chief Executive Officer of The Lindsey 
Group; (x) Calvin Dooley, President and Chief Executive Officer 
of the American Chemistry Council; (xi) David W. Kreutzer, 
Research Fellow in Energy Economics and Climate Change of The 
Heritage Foundation; and (xii) Hank Ziomek, Director of Sales, 
Titeflex Corporation.
            9. Implementation of Small Business Health Insurance Tax 
                    Credit
    Actions Taken: On November 15, 2011 the Subcommittee on 
Oversight held a hearing on the implementation and 
effectiveness of the Small Business Health Insurance Tax 
Credit. The Subcommittee heard testimony from (i) The Honorable 
J. Russell George, Inspector General, Treasury Inspector 
General for Tax Administration, (ii) Sarah Ingram Hall, 
Commissioner for the Tax Exempt & Government Entities Division, 
Internal Revenue Service, (iii) Patricia Thompson, Chair of the 
Tax Executive Committee of the American Institute of Certified 
Public Accountants, (iv) Todd McCracken, President of the 
National Small Business Association, and (v) Matthew Hisel, Co-
Director of Home Resource, a Montana-based tax-exempt 
organization.
    The credit covers 35 percent of an eligible small 
employer's contribution to employee health insurance premiums 
for each tax year from 2010 to 2013. For tax years 2014 and 
beyond, an eligible small employer may claim the credit for up 
to 50 percent of its employee health insurance contributions, 
but only for two consecutive years. The credit generally is 
available to employers with no more than 25 full-time 
equivalent employees employed during the tax year, and whose 
employees have average annual wages of no more than $50,000.
    Enacted along with the Affordable Care Act (ACA), the 
credit was designed to encourage small businesses to provide 
health care coverage to employees. Although supporters of the 
ACA argued that the credit would provide meaningful assistance 
to the small business community and lead to increased coverage 
for employees, many in the small business community argue the 
credit is too limited and its calculation is too complex to be 
of value. A recent report by the Treasury Inspector General for 
Tax Administration (TIGTA) found that only 309,000 taxpayers 
took advantage of the credit as of May 2011, despite earlier 
claims by the Administration that four million employers would 
be eligible. The Inspector General also found that the manner 
in which the IRS is administering the credit has created 
concerns over tax compliance. He testified that the credit's 
complexity has led to lower than expected claim rates and that 
the lack of documentation requirements raised concerns over 
improper payments.

                         SUBCOMMITTEE ON TRADE

1. Trade Agreements with Colombia, Panama, and South Korea

    Action taken: The House and Senate passed bills to 
implement all three trade agreements on October 12, 2011, which 
were signed into law by the President on October 21, 2011.
    The Committee held a hearing on January 25, 2011, on 
Congressional consideration of the trade agreements with 
Colombia, Panama, and South Korea, 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 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 trade agreement with Colombia; on March 30, 2011 on the 
trade agreement with Panama; and on April 7, 2011 on the trade 
agreement with South Korea. On July 7, 2011, the Committee on 
Ways and Means considered, and approved, in an informal mark-up 
session, draft legislation to implement the trade agreements 
with Colombia, Panama, and South Korea and draft statements of 
administration action. On October 3, 2011, House Majority 
Leader Eric Cantor and one cosponsor introduced (by request) 
three separate bills to implement each of the trade agreements 
with Colombia, Panama, and South Korea. On October 6, 2011, the 
Committee held a formal mark-up session to consider all three 
bills. The Committee approved all three bills and favorably 
reported them without amendment. On October 12, 2011, the House 
passed all three bills. Also on October 12, 2011, the Senate 
passed all three bills. The President signed all three bills 
into law on October 21, 2011.
    On April 18, 2011, Chairman Camp led a bipartisan 
delegation of Members to Bogota, Colombia to evaluate the 
status of the agreement and progress taken by Colombia on labor 
issues.
    On January 27, 2011, 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 testified. 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.
    On October 25, 2011, the Committee held a hearing focusing 
on the U.S.-China economic relationship, including both the 
significant opportunities presented by the Chinese market as 
well as the barriers that U.S. companies, farmers, and workers 
continue to face. The hearing explored the Administration's 
plans to address China's persistent barriers to trade and 
investment.
    On November 17, 2011, all Members of the Committee sent a 
letter to Ambassador Kirk and Secretary Bryson highlighting the 
need to address longstanding and specific concerns, improve 
U.S. market access in China, use commercially meaningful 
metrics to measure the effectiveness of commitments, and 
further China's rebalancing of its economy.
    The Committee has held regular staff consultations with 
USTR and the Treasury and Commerce Departments 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.
    On February 17, 2011, Chairman Camp and Ranking Member 
Levin, along with Senators Baucus and Hatch, sent a letter to 
the Administration regarding Taiwan's scientifically 
unjustified barriers to U.S. beef exports.
    On November 8, 2011, Chairman Camp and Ranking Member 
Levin, along with Senators Baucus and Hatch, sent a letter to 
the Administration regarding Japan's expected announcement at 
the Asia Pacific Economic Cooperation (APEC) Summit in Honolulu 
to seek participation in the Trans-Pacific Partnership (TPP). 
The letter expressed concern about Japan's longstanding 
barriers to trade and the importance of strong discipline to 
address non-tariff barriers.
    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.
    On November 10-11, 2011, Trade Subcommittee Chairman Brady 
led a Congressional delegation to the APEC Summit in Honolulu, 
Hawaii. The delegation met with numerous foreign trade 
ministers and private sector representatives to discuss the 
importance of increasing U.S. economic engagement in the Asia-
Pacific region, the status of the TPP negotiations, and various 
bilateral issues.
    On November 7, 2011, Chairman Camp sent a letter to 
Secretary Clinton and Ambassador Kirk expressing concerns about 
the Administration's plans to sign a new trade framework with 
Bolivia.
    On May 26, 2011, Representative Joe Crowley introduced H.J. 
Res. 66 to renew sanctions against Burma under the Burmese 
Freedom and Democracy Act of 2003, amended by the Tom Lantos 
Block Burmese JADE (Junta's Anti-Democratic Efforts) Act of 
2008. On July 20, 2011, the House passed the joint resolution, 
under suspension of the rules, by voice vote. On September 15, 
2011, the Senate passed the joint resolution, with an 
amendment, by unanimous consent. There was no further action on 
H.J. Res. 66. The text of H.J. Res 66 was included in H.R. 
2608, ``Continuing Appropriations Act, 2012.'' On September 21, 
the House failed to pass H.R. 2608 by a recorded vote of 195-
230. On September 23 (legislative day, September 22), 2011, the 
House again voted on H.R. 2608 and passed the bill, by a 
recorded vote of 219-203. On September 26, 2011, the Senate 
passed H.R. 2608, with an amendment, by a recorded vote of 79-
12. On September 30, 2011, the House passed H.R. 2017, 
``Continuing Appropriations Act, 2012,'' which included the 
text of H.J. Res. 66. The President signed H.R. 2017 into law 
on September 30. On October 4, 2011, the House passed H.R. 
2608, as amended by the Senate, by a recorded vote of 352-66. 
The President signed H.R. 2608 into law on October 4, 2011. The 
sanctions on Burma were renewed effective July 26, 2011 by both 
H.R. 2017 and H.R. 2608.
    On July 28, 2011, the Committee received a report from the 
Department of State on Burma's timber trade, pursuant to the 
Lantos Block Burmese JADE Act.
    On August 23, 2011, the Committee received reports from the 
Department of State on global trade relating to Iran.
    On September 19, 2011, and October 17, 2011, the Committee 
received reports from the Department of Treasury on activities 
taken by the Treasury Department Office of Foreign Assets 
Control in the Administration of the licensing regime set forth 
in 906(a)(1) of the Act with respect to exportation in 
agricultural commodities, medicine, medical devices to Iran and 
Sudan.
    On October 3, 2011, the Committee received a report from 
the Department of State on investments in the energy sector in 
Iran.

4. Preference Programs

    Action taken: On February 10, 2011, Chairman Camp 
introduced H.R. 622 to extend the Andean Trade Preference Act. 
On October 3, 2011, House Majority Leader Eric Cantor 
introduced, for himself and Representative Sam Farr (both by 
request), H.R. 3078, the ``United States-Colombia Trade 
Promotion Agreement Implementation Act,'' which included an 
extension of the Andean Trade Preference Act. On October 6, 
2011, the Committee held a formal mark-up session to consider 
H.R. 3078. The Committee approved the bill and favorably 
reported H.R. 3078, without amendment. On October 12, 2011, the 
House passed the bill. Also on October 12, 2011, the Senate 
passed the bill. The President signed H.R. 3078 into law on 
October 21, 2011.
    On July 22, 2011, the Committee received USITC Report on 
Investigation No. 332-503, Earned Import Allowance Program: 
Evaluation of the Effectiveness of the Program for Certain 
Apparel from the Dominican Republic. This is the second annual 
report.
    On August 2, 2011, Chairman Camp introduced H.R. 2832, ``To 
extend the Generalized System of Preferences, and for other 
purposes,'' which included a reauthorization of the Generalized 
System of Preferences. On August 7, 2011, the House suspended 
the rules and passed H.R. 2832 by voice vote. On August 21, 
2011, the Senate passed an amended version. On October 12, 
2011, the House agreed to the Senate amendment. On October 21, 
2011, the President signed H.R. 2832 into law.
    On November 30, 2011, the Committee received a report from 
the Government Accountability Office titled the Earned Import 
Allowance Program for Haiti. GAO is required by statute to 
review and evaluate the program annually.
    The Committee also held several staff consultations with 
USTR concerning the efficacy of the preference 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.

5. 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 testified. The 
Committee held several staff consultations with USTR concerning 
the ongoing negotiations as well as accessions to the WTO. The 
Committee also held regular staff consultations with USTR 
regarding ongoing disputes being adjudicated at the WTO.
    On September 14, 2011, the Committee received a letter from 
USTR, pursuant to Section 123(g)(1)(d) of the Uruguay Rounds 
Agreement Act, notifying the Committee of USTR's intention to 
implement regulations to come into compliance with rulings of 
the Dispute Settlement Body of the World Trade Organization in 
connection with the following disputes: United States--Laws, 
Regulations, and Methodology for Calculating Dumping Margins 
(WT/DS294); United States--Measures Related to Zeroing and 
Sunset Reviews (WT/DS322); United States--Final Anti-Dumping 
Measures on Stainless Steel from Mexico (WT/DS344); and United 
States--Continued Existence and Application of Zeroing 
Methodology (WT/DS350). The Committee held several discussions 
with USTR regarding compliance with these rulings.
    On October 31, 2011, Chairman Camp and Ranking Member 
Levin, along with Senators Baucus and Hatch, sent a letter to 
the Administration regarding Russia's accession to the WTO. The 
letter explained the importance for Russia's WTO accession 
agreement to adequately address a number of issues of concern.

6. 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.
    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.
    On October 25, 2011, the Committee held a hearing focusing 
on the U.S.-China economic relationship, including enforcement 
efforts to date and the Administration's plans to address 
China's persistent barriers to trade and investment. Treasury 
Department and USTR officials testified.

7. 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.

8. 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. On August 2, 2011, Chairman Dave Camp, for himself 
and for Representatives Kevin Brady, Sander Levin, and Jim 
McDermott, introduced H.R. 2832, ``To extend the Generalized 
System of Preferences, and for other purposes.'' On August 7, 
2011, the House passed H.R. 2832. On August 21, 2011, the 
Senate passed an amended version of H.R. 2832 including the 
Trade Adjustment Assistance Extension Act of 2011. On October 
12, 2011, the House agreed to the Senate amendment. On October 
21, 2011, the President signed H.R. 2832 into law.

9. 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 (CBP) 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.
    On October 18, 2011, the Committee received a report from 
CBP on regulations and significant rulings, as required by 
Department of Treasury Order No. 100-16 (68 Federal Register 
28322-28323).

10. 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.

11. 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. 
The Committee continues to have regular consultations with USTR 
to discuss priorities.

12. 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. 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.

C. Other Actions Taken

    1. Letter to HHS Secretary Sebelius regarding the Community 
Living Assistance Services and Support (CLASS) Act. The 
subcommittee sent a 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 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 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. As of 
November 30, 2011, 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.
    6. Letter to HHS Secretary Sebelius on Michigan's Medical 
Loss Ratio Waiver Request (HHS). On July 28, 2011, Chairman 
Camp and Chairman Upton sent a letter to HHS Secretary Sebelius 
asking that she grant a waiver requested by Michigan's 
Department of Licensing and Regulatory Affairs request for an 
adjustment to the minimum medical loss ratio (MLR) for 
Michigan's individual market in order to prevent a significant 
disruption in the market.

                    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.

4. Hearing on Programs Designed to Protect At-Risk Youth

    Actions Taken:  On June 16, 2011, the Subcommittee received 
testimony on programs designed to protect at-risk youth from 
(i) The Honorable Dennis R. ``Denny'' Rehberg, a Representative 
from the State of Montana; (ii) The Honorable Karen R. Bass, a 
Representative from the State of California; (iii) The 
Honorable Bryan Samuels, Commissioner, Administration on 
Children, Youth and Families, Administration for Children and 
Families, U.S. Department of Health and Human Services; (iv) 
Patricia R. Wilson, Commissioner, Department for Community 
Based Services, Kentucky Cabinet for Health and Family 
Services; (v) Lelia Baum Hopper, Director, Court Improvement 
Program, Supreme Court of Virginia; (vi) Tracy Wareing, 
Executive Director, American Public Human Services Association; 
and (vii) John Sciamanna, Director, Policy and Government 
Affairs, Child Welfare, American Humane Association; and (viii) 
Steve Yager, Deputy Director, Children's Services 
Administration, Michigan Department of Human Services. The 
hearing reviewed recent changes to the Stephanie Tubbs Jones 
Child Welfare Services program and the Promoting Safe and 
Stable Families program, as well as considered whether 
additional changes should be made in legislation to reauthorize 
these programs.

5. Hearing on Child Deaths Due to Maltreatment

    Actions Taken:  On July 12, 2011, the Subcommittee received 
testimony on child deaths due to maltreatment from (i) Kay E. 
Brown, Director, Education, Workforce, and Income Security, 
U.S. Government Accountability Office; (ii) Tamara Tunie, 
Actor, Law and Order: SVU and Spokesperson, National Coalition 
to End Child Abuse Deaths; (iii) Theresa Covington, M.P.H., 
Director, The National Center for Child Death Review; (iv) 
Michael Petit, President and Founder, Every Child Matters 
Education Fund; (v) Carole Jenny, M.D., Director, Child 
Protection Program, Hasbro Children's Hospital; and (vi) Jane 
McClure Burstain, Ph.D., Senior Policy Analyst, Center for 
Public Policy Priorities. The hearing reviewed data on child 
deaths due to maltreatment, questioned how to improve the 
accuracy of this data, and reviewed how improving the accuracy 
of this data may help prevent future fatalities.

6. Hearing on Improving Work and Other Welfare Reform Goals

    Actions Taken:  On September 8, 2011, the Subcommittee 
received testimony on improving work and other welfare reform 
goals from (i) Gary Alexander, Secretary, Pennsylvania 
Department of Public Welfare; (ii) Kay E. Brown, Director, 
Education, Workforce, and Income Security, U.S. Government 
Accountability Office; (iii) Douglas Besharov, Professor, 
School of Public Policy, University of Maryland; (iv) Scott 
Wetzler, Ph.D., Vice Chairman and Professor, Department of 
Psychiatry and Behavioral Sciences, Montefiore Medical Center; 
and (v) LaDonna Pavetti, Ph.D., Vice President for Family 
Income Support Policy, Center on Budget and Policy Priorities. 
The hearing focused on oversight of the TANF program along with 
proposals to improve work and other TANF goals as part of 
upcoming legislation to extend TANF and related programs.

7. Hearing on Work Incentives in Social Security Disability Programs

    Actions Taken:  On September 23, 2011, the Subcommittee and 
the Ways and Means Subcommittee on Social Security received 
testimony on work incentives in social security disability 
programs from (i) Robert R. Williams, Associate Commissioner, 
Office of Employment Support Programs, accompanied by Dr. 
Robert R. Weathers II, Deputy Associate Commissioner, Office of 
Program Development and Research, Social Security 
Administration; (ii) Dan Bertoni, Director, Education, 
Workforce, and Income Security Issues, U.S. Government 
Accountability Office; (iii) Deb Russell, Manager, Outreach and 
Employee Services, Walgreens Company; (iv) James Hanophy, 
Assistant Commissioner, Texas Department of Assistive and 
Rehabilitative Services, Austin, Texas, on behalf of the 
Council of State Administrators of Vocational Rehabilitation; 
(v) Cheryl Bates-Harris, Senior Disability Advocacy Specialist, 
National Disability Rights Network, on behalf of the Consortium 
for Citizens with Disabilities Employment and Training Task 
Force; and (vi) John Kregel, Professor, Special Education and 
Disability Policy, Virginia Commonwealth University, Richmond, 
Virginia. The hearing focused on the current work incentives in 
the SSDI and SSI programs and their impact on the number of 
individuals exiting the benefit roles, including the data and 
reports documenting such impact. The Subcommittees also 
examined recommended performance standards to guide future 
evaluations of work incentives programs, with particular focus 
on Ticket to Work, WIPA, PABSS, and Vocational Rehabilitation 
Services. In addition, ongoing and proposed SSDI demonstration 
projects were also reviewed.

8. Hearing on Supplemental Security Income Benefits for Children

    Actions Taken:  On October 27, 2011, the Subcommittee and 
the Ways and Means Subcommittee on Social Security received 
testimony on supplemental security income benefits for children 
from (i) Daniel Bertoni, Director, Education, Workforce, and 
Income Security, U.S. Government Accountability Office; (ii) 
Richard V. Burkhauser, Ph.D., Professor, Department of Policy 
Analysis and Management, Cornell University; (iii) David 
Wittenburg, Ph.D., Senior Researcher, Mathematica Policy 
Research; (iv) Jonathan M. Stein, General Counsel, Community 
Legal Services of Philadelphia and Member, SSI Coalition for 
Children and Families; and (v) Elizabeth J. Roberts, M.D., 
Child and Adolescent Psychiatrist. The hearing focused on 
oversight of SSI benefits for children, including trends, 
program growth, and recipient outcomes.

                    SUBCOMMITTEE ON SOCIAL SECURITY

1. Hearings on Strengthening Social Security

    Action Taken:  On June 3, 2011, the Subcommittee held a 
hearing on the 2011 Annual Report of the Social Security Board 
of Trustees. Testimony was received from (i) Charles P. 
Blahous, public trustee, Social Security and Medicare Boards of 
Trustees; and (ii) Robert Reischauer, public trustee, Social 
Security and Medicare Boards of Trustees. The witnesses 
provided an overview of Social Security financing and discussed 
causes behind Social Security's looming insolvency, including 
lower fertility rates, longer life expectancies, retirement of 
Baby Boomers and the recent recession. According to the 
Trustees' projections, based on their intermediate assumptions, 
Social Security tax revenues will cover 77 percent of scheduled 
benefits beginning in 2036. In addition, both witnesses urged 
Congress to act soon to save Social Security in order to 
protect those who are most vulnerable, to allow families time 
to prepare for retirement, and to ensure the burden is shared 
across generations.
    Action Taken:  On June 23, 2011, the Subcommittee held a 
hearing on Social Security's finances, focusing on Social 
Security's current revenue streams, proposed changes to those 
structures and the impact they would have on the program, 
beneficiaries, workers and the economy. Testimony was received 
from (i) Thomas Barthold, Chief of Staff, Joint Committee on 
Taxation; (ii) Alex Brill, Research Fellow, American Enterprise 
Institute; (iii) Andrew Biggs, Resident Scholar, American 
Enterprise Institute; (iv) Mark Warshawsky, Member, Social 
Security Advisory Board; (v) Stephen Goss, Chief Actuary, 
Social Security Administration; and (vi) Tim Lee, Texas 
Retirement Teachers Association, on behalf of Coalition to 
Preserve Retirement Security. Witnesses discussed program 
financing issues including how payroll taxes apply to wages, 
the numerous exceptions to the definitions of wages, and the 
current law reduction in the payroll tax paid by employees and 
its impacts. Testimony also reviewed the impacts of mandating 
Social Security coverage for all newly hired public workers 
(including reductions in existing defined benefit plans, 
reduced government services and/or increases in State and local 
taxes or fees) and the negative effects of payroll tax rate or 
taxable wage base increases, including discouraging work, 
decreasing savings and hindering the ability of small 
businesses to create jobs.
    Action Taken: On July 8, 2011, the Subcommittee held a 
hearing on Social Security's finances, focusing on Social 
Security's current benefit expenditures, proposed changes to 
future benefits and the impact those changes would have on the 
program, future beneficiaries, workers, and the economy. 
Testimony was received from (i) Sylvester J. Schieber, 
Independent Consultant; (ii) Thomas S. Terry, President, T. 
Terry Consulting; (iii) C. Eugene Steuerle, Senior Fellow, 
Urban Institute; (iv) Joan Entmacher, Vice President for Family 
Economic Security, National Women's Law Center; (v) Charles P. 
Blahous, Research Fellow, Hoover Institution; and (vi) Barbara 
Bovbjerg, Director for Education, Workforce, and Income 
Security, U.S. Government Accountability Office (GAO). 
Witnesses pointed out the inequities of the program, including 
those involving women, one-earner versus two-earner couples, 
needed benefit enhancements for those who are most vulnerable, 
the shifting balance between working years and retirement years 
due to increases in life expectancy, the importance of 
incentives for greater participation in the labor force, and 
the use of the consumer price index in determining cost of 
living adjustments. Witnesses agreed that the sooner Congress 
acts to strengthen the program, the better. Ms. Bovbjerg 
highlighted the findings of a GAO report requested on May 20, 
2011, by Subcommittee Chairman Johnson examining the actions 
taken by the Social Security Administration (SSA) to move the 
Social Security Statement online and to assess planned 
improvements to the statement. Her testimony highlighted the 
purpose of the currently suspended Social Security Statement 
and how crucial it is to the millions of Americans affected by 
Social Security, along with the fact that the statement serves 
as the agency's primary method of communicating with workers. 
Efforts to improve the statement and implement a system for 
public online access to the statement were also reviewed.

2. Hearings on Stewardship of Social Security Programs

    Action Taken: On April 14, 2011, the Subcommittee held a 
hearing on the SSA's 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; (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. Anton, Ph.D., Professor, Department of Computer Science, 
College of Engineering, North Carolina State University, on 
behalf of the Association for Computing Machinery; and (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.
    Action Taken: On June 14, 2011, the Subcommittees on 
Oversight and Social Security held a joint hearing on the 
accuracy of payments made by the Social Security 
Administration. The Subcommittees received testimony from (i) 
Carolyn Colvin, Deputy Commissioner, Social Security 
Administration; (ii) Patrick P. O'Carroll, Jr., Inspector 
General, Social Security Administration; (iii) Dan Bertoni, 
Director, Education, Workforce and Income Security Issues, U.S. 
Government Accountability Office; (iv) Ann P. Roberts, Deputy 
Director, Bureau of Disability Determination Services, Illinois 
Department of Human Services, on behalf of the National Council 
of Disability Determination Directors; and (v) Joseph Dirago, 
President, National Council of Social Security Management 
Associations. Further information about this hearing is 
included in the Subcommittee on Oversight section of this 
report.
    Other Actions Taken: On April 9, 2011 the Subcommittee 
requested a report from the Social Security Administration 
Inspector General (IG) on the SSA's funding and use of the 
Limitation on Administrative Expenses (LAE) which is the 
mechanism used by the Committee on Appropriations to pay for 
SSA's administrative expenses. During previous appropriations 
cycles, the SSA had transferred money from its LAE account to 
an Information Technology Systems (ITS) fund of nearly $1 
billion. The request letter and the subsequent October 2011 IG 
report has permitted Congress to rescind monies sitting in the 
ITS fund, thereby creating budget savings and making the 
funding of the SSA more accurate and transparent for the FY2011 
funding cycle and beyond.

3. Hearings on the Use of the Social Security Number

    Action Taken: On April 13, 2011, the Subcommittee held a 
hearing on the role of Social Security numbers (SSNs) in 
identity theft and options to guard its 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 SSNs 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; and 
(iii) Theresa L. Gruber, Assistant Deputy Commissioner, Office 
of Operations, Social Security Administration.
    Action Taken: On September 1, 2011, the Subcommittee held a 
field hearing in Plano, Texas on Social Security numbers and 
child identity theft. Testimony was received from (i) Stacey 
Lanius, of Plano, Texas; (ii) Steve Bryson, of Allen, Texas; 
(iii) Deanya Kueckelhan, Director, Southwest Region, Federal 
Trade Commission; (iv) Lynne M. Vieraitis, Ph.D., Associate 
Professor of Criminology, University of Texas at Dallas; and 
(v) Robert Feldt, Special Agent In-Charge, Office of the 
Inspector General, Social Security Administration, Dallas Field 
Division, accompanied by Antonio Puente, Special Agent, Dallas 
Field Division. The witnesses discussed the impacts of child 
identity theft, the role of SSNs in identity theft and options 
to better safeguard SSNs. In addition, the hearing examined the 
growing crime of child identity theft and the SSA's law 
enforcement role in protecting SSNs and assisting other law 
enforcement agencies in combating identity theft.
    Other Actions Taken: On April 11, 2011, Subcommittee 
Chairman Johnson asked the Government Accountability Office to 
determine if States' driver's license agencies were in 
compliance with rules to verify the authenticity of SSNs, since 
an individual's driver's license serves as a critical gateway 
to obtaining authentic identification. In 2005, the REAL ID Act 
established standards for driver's licenses to prevent identity 
thieves and terrorists from obtaining these credentials. The 
letter also asked for an assessment of the challenges and any 
vulnerable processes the States may be encountering, and the 
type and adequacies of policies and procedures the SSA has in 
assisting State agencies.

4. Challenges Facing the Disability Insurance (DI) Program

    Action Taken: On July 11, 2011, the Subcommittee on Social 
Security and the Committee on Judiciary Subcommittee on Courts, 
Commercial & Administrative Law held a joint hearing on the 
role of Social Security Administrative Law Judges (ALJs). The 
Subcommittees received testimony from (i) Michael J. Astrue, 
Commissioner, Social Security Administration; and (ii) 
Christine Griffin, Deputy Director, Office of Personnel 
Management (OPM). Commissioner Astrue testified that by statute 
the SSA is limited in its management oversight and discipline 
of ALJs. He discussed the enhanced rigor he put in place for 
ALJ hiring as well as his more pro-active approach to ALJ 
discipline during his tenure. He noted that judges in his 
agency who award disability benefits more than 85 percent of 
the time cost taxpayers roughly $1 billion a year. The 
Commissioner also testified that based on productivity 
initiatives, Social Security disability hearing wait times have 
been reduced from a high of 505 days in August 2008 to 353 days 
in June 2011. His overall goal to improve wait times is 270 
days. Deputy Director Christine Griffin testified that OPM 
manages the ALJ register, from which agencies hire all ALJs. 
Ms. Griffin testified that OPM administers a one-size-fits-all 
examination and does not make suitability findings or otherwise 
screen ALJ candidates, and that it is up to the agency to 
manage and discipline its ALJs, a process with many constraints 
that has little effect without a Merit System Protection Board 
finding of good cause. Various solutions identified in 
testimony included legislative reforms that would assure 
consistency and fairness, instituting peer reviews among ALJs, 
time-limited instead of career appointments, and increasing ALJ 
performance and accountability through performance assessments.
    Action Taken: On September 23, 2011, the Subcommittees on 
Social Security and Human Resources held a joint hearing on 
work incentives in Social Security disability programs. The 
Subcommittees received testimony from (i) Robert R. Williams, 
Associate Commissioner, Office of Employment Support Programs, 
accompanied by Robert R. Weathers II, Deputy Associate 
Commissioner, Office of Program Development and Research, 
Social Security Administration; (ii) Dan Bertoni, Director, 
Education, Workforce, and Income Security Issues, U.S. 
Government Accountability Office; (iii) Deb Russell, Manager, 
Outreach and Employee Services, Walgreens Company; (iv) James 
Hanophy, Assistant Commissioner, Texas Department of Assistive 
and Rehabilitative Services, on behalf of the Council of State 
Administrators of Vocational Rehabilitation; (v) Cheryl Bates-
Harris, Senior Disability Advocacy Specialist, National 
Disability Rights Network, on behalf of the Consortium for 
Citizens with Disabilities Employment and Training Task Force; 
and (vi) John Kregel, Professor, Special Education and 
Disability Policy, Virginia Commonwealth University. The 
witnesses discussed the effectiveness of the Ticket to Work, 
Work Incentive Planning and Assistance and Protection and 
Advocacy for Beneficiaries for Social Security programs and 
that the complexity of work incentive rules make the process of 
returning to work even more difficult. Mr. Bertoni's testimony 
covered the findings from a GAO report requested by 
Subcommittee Chairman Sam Johnson and Senate Judiciary 
Committee Ranking Member Chuck Grassley (R-IA) to determine the 
impact of 2008 regulatory changes affecting the SSA's return to 
work program, known as Ticket to Work. The GAO report 
highlighted several areas of concern including: a low overall 
participation rate of ticket holders in Ticket to Work; a shift 
in service approaches by Employment Networks (ENs) to focus on 
ticket holders who are already employed or do not need 
assistance obtaining employment; and a lack of adequate tools 
for the SSA to evaluate the effectiveness of ENs and the degree 
to which ticket holders are returning to work and exiting the 
benefit rolls. Testimony was also heard on the need to make 
Ticket to Work more accountable to beneficiaries and taxpayers 
through performance standards and measurable results.
    Other Actions Taken: On April 4, 2011, Subcommittee 
Chairman Johnson requested a GAO report to assess the SSA's 
plans and efforts to revise its disability criteria and explore 
the costs and benefits of additional interagency coordination. 
The completion of this GAO report is expected during the second 
session of the 112th Congress.
    On June 16, 2011, a number of members of the Committee on 
Ways and Means, on a bipartisan basis, requested a report by 
the IG to assess the SSA's management and oversight of the 
disability hearing process and whether there are significant 
outliers within the Administrative Law Judge corps in terms of 
productivity or decisional outcomes. The completion of the 
report is expected during the second session of the 112th 
Congress.

5. 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 the SSA 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; and (iii) G. 
Kelly Croft, Deputy Commissioner, Systems, SSA.
    Other Actions Taken: On April 14, 2011, Subcommittee 
Chairman Johnson requested the SSA IG to assess the SSA's 
progress in expanding electronic services to claimant 
representatives. The IG report was received on August 22, 2011 
and found that the SSA made progress in efforts to provide 
electronic services to claimant representatives and lessened 
the processing burden on staff by using electronic services to 
automatically generate, print, and mail notices. The IG report 
also noted that the SSA will need to focus future efforts on 
increasing use of electronic services, such as allowing online 
registration, expanding online access to hearing data, reducing 
the use of hard-copy notices, and expanding ``eFolder'' access 
to additional parties.
    On April 14, 2011, Subcommittee Chairman Johnson requested 
a GAO report to determine the SSA's progress and plans for 
modernizing its existing information technology systems and 
upgrading current system capabilities. The GAO report will 
evaluate the effectiveness of the SSA's management of these 
efforts, and strategic planning and investment management for 
key agency initiatives, such as improving the agency's 
disability and retirement claims services. The completion of 
this GAO report is expected during the second session of the 
112th Congress.

6. Service Delivery

    Other Actions Taken:  On April 11, 2011, Subcommittee 
Chairman Johnson requested that the SSA IG research the 
possibility of charging user fees both as a way to fund the 
agency's administrative costs and to change certain consumer 
behavior. In particular, the September 2011 IG report discussed 
the advantages of the SSA charging user fees for replacement 
Social Security cards and Social Security printouts. User fees 
charged at field service locations, when combined with a viable 
customer delivery and web based services plan, hold the 
possibility of steering customers to the most efficient service 
delivery methods.
    On April 14, 2011, Subcommittee Chairman Johnson requested 
a report by the IG to review the SSA's long term customer 
service delivery plan. In the event that the IG found that such 
a plan did not exist, the IG was asked to determine what 
information should be included. With the SSA facing budget 
restraints at the same it must handle a growing retirement and 
disability workload due to the aging population and the 
economic downturn, the SSA's need for a current business plan 
and effective long range planning is more important than ever. 
The IG report was received on July 29, 2011 and found that the 
SSA does not have a customer service delivery plan and has 
instead relied on the Agency Strategic Plan. However, due to 
Executive Order 13571, the SSA is required to develop a 
customer service plan that includes a short term and long term 
focus. The IG report recommended that the SSA implement a 
customer service plan which addresses the following focus 
areas: electronic services, information technology, staffing, 
physical infrastructure, performance metrics, and potential 
challenges. The report also indicated how important new service 
methods, greater use of web based service delivery and 
technology will be to service SSA's beneficiaries. The ability 
for the agency to outline a plan will be critical to future 
administrative funding requests.
    On October 6, 2011, Republican members of the Committee on 
Ways and Means requested a report by the IG to assess whether 
managers in the Office of Disability Adjudication and Review 
had instructed ALJs and hearing office employees to set aside 
their disability cases during the last week in September and 
refrain from issuing decisions until the following week. The 
completion of the report is expected during the second session 
of the 112th Congress.
    On November 18, 2011, a number of Republican members of the 
Committee on Ways and Means requested a report by the GAO to 
determine the effectiveness of the Social Security 
Administration's representative payee program, in the wake of 
the horrific treatment of beneficiaries found in Philadelphia, 
Pennsylvania. The completion of the report is expected during 
the second session of the 112th Congress.

            C. Oversight Letters Issued by the Committee on 
                             Ways and Means


1. Letter to Treasury Regarding the Prepaid Debit Card Pilot Program

    On January 20, 2011, Chairman Camp and Oversight 
Subcommittee Chairman Boustany sent a letter to Secretary 
Geithner requesting information regarding the Department of the 
Treasury's prepaid debit card program. Treasury launched the 
pilot program to encourage certain taxpayers to receive their 
tax refunds on pre-paid debit cards, rather than paper checks. 
The letter requested information concerning cardholder fees, 
consumer protections, and the selection of the program's 
financial agent.

2. Letter to IRS Regarding Improper Payments in the Earned Income Tax 
        Credit Program

    On February 11, 2011, Chairman Camp and Oversight 
Subcommittee Chairman Boustany sent a letter to Commissioner 
Shulman requesting information regarding the Internal Revenue 
Service (IRS) efforts to recover improper payments in the 
Earned Income Tax Credit (EITC) program. The letter cited a 
2009 Government Accountability Office (GAO) study finding that 
the EITC program was responsible for the second-highest amount 
of improper payments of any federal program. The letter also 
cited the IRS figures that 23 percent to 28 percent of EITC 
payments were improper in 2009, costing taxpayers between $11 
and $13 billion. In the letter, Commissioner Shulman was asked 
to explain a February 2011 report by the Treasury Inspector 
General for Tax Administration (TIGTA) that found the IRS had 
not taken the steps necessary to reduce improper payments in 
the EITC program.

3. Letter to HHS Regarding Ernst & Young's Independent Audit of Fiscal 
        Year 2010 Financial Statements

    On March 10, 2011, Chairman Camp and Oversight Subcommittee 
Chairman Boustany sent a letter to Secretary Sebelius 
requesting detailed information based on an Ernst & Young audit 
that revealed shortcomings of the Department of Health and 
Human Services (HHS), which included the potential mishandling 
of $794 million in taxpayer dollars. Among the audit's findings 
were suggestions that HHS's accounting systems did not comply 
with requirements of the Federal Financial Management 
Improvement Act. The letter requested information regarding the 
Department's response to the Ernst & Young audit.

4. Letter to IRS Regarding AARP's 501(c)(3) Tax-Exempt Status Review

    Following a joint hearing of the Subcommittees on Health 
and Oversight, Congressmen Herger, Boustany, and Reichert sent 
an April 8, 2011 letter to the IRS concerning AARP and its 
organizational structure, for-profit activities, and financial 
windfall following the Patient Protection and Affordable Care 
Act. The letter outlined the findings of a joint report the 
three Congressmen released and asked that the IRS review AARP's 
tax-exempt status. The requested review was based on a 
Congressional report finding 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.

5. Letter to IRS Regarding the Health Insurance Reform Implementation 
        Fund

    On April 28, 2011, Chairman Camp and Oversight Subcommittee 
Chairman Boustany sent a letter to Commissioner Shulman 
requesting information on the amount and use of funds the 
agency had received from the Health Insurance Reform 
Implementation Fund. The Patient Protection and Affordable Care 
Act created a $1 billion fund for the Department of Health and 
Human Services to distribute to agencies tasked with 
implementing the overhaul. At the time of the letter, the 
Administration had refused to provide this information to GAO.

6. Letter to TIGTA on Outstanding Recommendations

    On May 10, 2011, Chairman Camp sent a letter to TIGTA 
Inspector General George requesting information on TIGTA's past 
recommendations to prevent and detect fraud and abuse of 
refundable credits. Among the items requested were TIGTA's 
recommendations made over the past five years on the 
administration of tax credits. TIGTA was asked to identify its 
past recommendations, indicating which have been implemented or 
are in the process of being implemented, and also provide any 
additional recommended legislative actions to improve the 
economy, efficiency or integrity of tax administration.

7. Letter to IRS Regarding Donor Gift Tax Investigations

    In May 2011, it was widely publicized that the IRS launched 
audits of five taxpayers for tax year 2008 for failure to pay 
gift tax on donations made to Internal Revenue Code (IRC) 
501(c)(4) tax-exempt organizations. This came as a surprise 
since the IRS had not issued any guidance since 1982 on how to 
handle donations to IRC Sec. 501(c)(4) organizations, despite 
being regularly urged to do so by tax practitioners. This 
activity gave rise to concerns that the IRS audits had been 
designed to chill political speech in advance of the next 
election cycle.
    In response, Chairman Camp sent two letters to the IRS 
Commissioner Shulman asking for more information on the gift 
tax audits of IRC Sec. 501(c)(4) contributions, and began an 
investigation on whether these examinations were political in 
nature. The first letter requested information about the IRS 
operations involving the auditing of gift tax returns and IRC 
Sec. 501(c)(4) organizations. Chairman Camp also sent an IRC 
Sec. 6103 request letter to Commissioner Shulman asking for 
access to returns and return information relating to this 
matter.

8. Letter to IRS Concerning Uncollected Tax Debt

    On July 15, 2011, Chairman Camp and Oversight Subcommittee 
Chairman Boustany sent a letter to Commissioner Shulman 
requesting information to help the Committee better understand 
the decision to close the Private Debt Collection program, the 
IRS's tax debt inventory, and the progress in collecting these 
debts. At the end of fiscal year 2010, the IRS was owed 
approximately $35 billion in collectible unpaid federal taxes, 
an increase of $6 billion from 2009. In light of the IRS' focus 
on higher priority debt, Treasury authorized the IRS to use 
private debt collection agencies (PCAs) to collect certain tax 
debts below $100,000. From 2006-2009, a PCA pilot program 
returned nearly $82 million in revenue.

9. Letter to IRS Regarding Orderly Reinstatement of FAA Taxes

    On August 4, 2011, Chairman Camp and Ranking Member Levin, 
along with Senate Finance Committee Chairman Max Baucus and 
Ranking Member Orrin Hatch sent a letter to the IRS 
Commissioner Shulman urging the IRS to appropriately use its 
discretion and authority in administering the reinstatement of 
excise taxes that support the Airport and Airway Trust Fund 
(AATF), which had expired on July 22, 2011 (along with the 
expenditure authority from the AATF). Upon expiration, the AATF 
excise taxes had stopped being collected, including the 7.5 
percent of fare tax charged to domestic air passengers, the 
domestic flight segment tax, and portions of the excise tax on 
non-commercial aviation fuel.
    On August 5, 2011, Congress enacted an extension of the 
AATF expenditure authority and associated excise taxes (the 
``Airport and Airway Extension Act of 2011, Part IV,'' H.R. 
2553, Pub. L. 112-27). Because the House had passed this bill 
prior to the lapse in the AATF excise taxes, the bill did not 
contemplate the expiration of those excise taxes prior to its 
enactment. Accordingly, the letter from the Chairmen and 
Ranking Members of the Ways and Means and Finance Committees 
advised the IRS of the potential impact on consumers and the 
aviation industry, as well as on the limited resources of the 
IRS, if these taxes were to be collected retroactively. The 
letter specifically encouraged the IRS to utilize its 
discretion and authority to extend relief to passengers and 
airlines with respect to ticket taxes that were not paid or 
collected because of the lapse, and to provide the industry a 
three-day period of time to restart their processes for 
collecting the taxes.

10. Letter to Treasury Regarding Foreign Deposits

    On September 27, 2011, Oversight Subcommittee Chairman 
Boustany sent a letter to Treasury Secretary Geithner regarding 
the proposed IRS regulation that will require banks to disclose 
interest paid to nonresident aliens. Chairman Boustany warned 
that the regulation would potentially drive foreign investments 
out of the economy and hurt individuals and small businesses. 
He asked that the Secretary suspend implementation of the 
regulation, and requested information regarding the proposed 
regulation's conformity with the Administrative Procedure Act, 
a cost-benefit analysis, along with additional information.

11. Letter to GAO Requesting a Review of Tax Delinquencies and Security 
        Clearances

    On October 4, 2011, Chairman Camp, along with Senators 
Collins, Hatch and Coburn, sent a letter to GAO requesting a 
review of the potential vulnerabilities within the national 
security clearance investigative process in identifying tax 
delinquencies. The requested audit will review the current 
security clearance procedures that are undertaken by the U.S. 
Office of Personnel Management when vetting government 
employees, and whether it accurately identifies government 
workers that have outstanding tax liabilities.

12. Letter to IRS Regarding Oversight of the Tax-Exempt Sector

    On October 6, 2011, Oversight Subcommittee Chairman 
Boustany sent a letter to the IRS Commissioner Shulman 
requesting information on the tax-exempt sector generally. In 
his letter, Chairman Boustany asked the Commissioner to provide 
information on a wide range of topics facing tax-exempts in 
order to review the current regulatory environment and to 
understand the IRS's ongoing enforcement efforts in these 
areas. Among the topics addressed in this inquiry are unrelated 
business income, tax-exempt audits, and other planned 
compliance projects and tax-exempt enforcement initiatives. 
Additional information was requested regarding current IRS 
compliance projects on universities and hospitals.

 III. SELECTED REGULATIONS, ORDERS, ACTIONS, AND PROCEDURES OF CONCERN 
                       THROUGH NOVEMBER 30, 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.

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.

14. Letter to HHS Secretary Sebelius on Medical Loss Ratio (MLR) 
        Requirements (July 28, 2011)

    Description: On, December 1, 2010, HHS issued an Interim 
Final Regulation, with request for comments, implementing 
Section 2718 of Patient Protection and Affordable Care Act 
(P.L. 111-148), which requires health insurance issuers to meet 
certain Medical Loss Ratio (MLR) requirements. Michigan's 
Department of Licensing and Regulatory Affairs Commissioner 
Clinton applied for an adjustment to these requirements for 
Michigan's individual market in order to prevent a significant 
disruption in the market.
    Specific legislative or oversight activities undertaken in 
response: Chairman Camp and Chairman Upton wrote HHS in support 
of Michigan's application for adjustment to the federally-
mandated MLR. In addition to supporting Michigan's application, 
the joint letter noted that such an adjustment would not 
address the fundamentally flawed law. The Chairmen stated, 
``MLR requirements will reduce consumers' ability to choose the 
health plan that best meets their needs and risks disrupting 
the health insurance coverage . . . violating President Obama's 
pledge that if you like the plan you have, you can keep it.''

15. Executive Order 13590 Authorizing the Imposition of Certain 
        Sanctions with Respect to the Provisions of Goods, Service, 
        Technology, or Support for Iran's Energy and Petrochemical 
        Sectors (Nov. 21, 2011)

    Description: Executive order issued to expand sanctions to 
target the supply of goods, services, technology, or support 
(above certain monetary thresholds) to Iran for the development 
of its petroleum resources and maintenance or expansion of its 
petrochemical industry; designate eleven individuals and 
entities under Executive Order 13382 for their role in Iran's 
WMD program; and identify the Islamic Republic of Iran as a 
jurisdiction of ``primary money laundering concern'' under 
section 311 of the USA PATRIOT Act.
    Specific legislative or oversight activities undertaken in 
response: Committee staff consulted with Department of Treasury 
on implementation of the Executive Order.

16. Department of Labor Training and Employment Guidance Letter No. 10-
        11 (Nov. 18, 2011)

    Description: Implementation of the TAA Extension Act of 
2011.
    Specific legislative or oversight activities undertaken in 
response: Committee staff is consulting with Department of 
Labor on implementation of the changes to the TAA program in 
2011.

17. Executive Order 13582 Blocking Property of the Government of Syria 
        and Prohibiting Certain Transactions with Respect to Syria 
        (Aug. 17, 2011)

    Description: Executive order issued in response to the 
Government of Syria's violence against its own people.
    Specific legislative or oversight activities undertaken in 
response: Committee staff consulted with Departments of 
Treasury and State on implementation of the Executive Order.

18. Executive Order 13574 Authorizing the Implementation of Certain 
        Sanctions Set Forth in the Iran Sanctions Act of 1996, as 
        Amended (May 23, 2011)

    Description: Executive order issued to implement the 
Comprehensive Iran Sanctions, Accountability, and Divestment 
Act of 2010.
    Specific legislative or oversight activities undertaken in 
response: Committee staff consulted with Department of Treasury 
on implementation of the Executive Order.

19. Executive Order 13570 Prohibiting Certain Transactions with Respect 
        to North Korea (April 18, 2011)

    Description: Executive order reiterating the ban on 
importation of any goods, services, or technology from North 
Korea.
    Specific legislative or oversight activities undertaken in 
response: Committee staff consulted with Departments of 
Treasury and State on implementation of the Executive Order.

      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 program.--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, 2d Session, June 
16, 1988, Congressional Record p. H4356).
    Offending bills and amendments are returned to the Senate 
through the passage in the House of a House Resolution which 
states that the Senate provision: ``in the opinion of the 
House, contravenes the first clause of the seventh section of 
the first article of the Constitution of the United States and 
is an infringement of the privilege of the House and that such 
bill be respectfully returned to the Senate with a message 
communicating this resolution'' (e.g., 100th Congress, 1st 
Session, July 30, 1987, Congressional Record p. H6808). This 
practice is referred to as ``blue slipping'' because the 
resolution returning the offending bill to the Senate is 
printed on blue paper.
    In other cases, the Committee of the Whole House has passed 
a similar or identical House bill in lieu of a Senate bill or 
amendment (e.g., 91st Congress, 2d Congress, May 11, 1970, 
Congressional Record pp. H14951-14960). The Committee on Ways 
and Means has also reported bills to the House which were 
approved and sent to the Senate in lieu of Senate bills (e.g., 
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, 2d Session, 
September 22, 1978, Congressional Record p. H30960; January 22, 
1980, Congressional Record p. S107).
    Any Member may offer a resolution seeking to invoke Article 
I, Section 7. However, the determination that a bill violates 
the Origination Clause has been traditionally made by Members 
of the Committee on Ways and Means, and the resolution has been 
offered by the Chairman or another Member of the Committee on 
Ways and Means. Because Article I, Section 7 involves the 
privileges of the House, a blue-slip resolution offered by the 
Chairman or other 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 question 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)]
------------------------------------------------------------------------
H. Res., sponsor, and date of  Description of Senate action (and related
        House passage                    House action, if any)
------------------------------------------------------------------------
111th Congress:
    H. Res. 1653, Mr. Levin..  On August 5, 2010, the Senate passed H.R.
    September 23, 2010          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 Senate passed
    September 23, 2001          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 passed S.
    October 24, 2000            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 passed S.
    November 18, 1999           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 Senate passed
    November 18, 1999           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 passed S.
    July 16, 1999               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 passed S.
    October 15, 1998            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 passed S.
    March 5, 1998               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 passed H.R.
    September 28, 1996          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 Senate passed
    September 27, 1996          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 passed S.
    April 16, 1996              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 passed S.
    March 21, 1996              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 passed S.
    October 7, 1994             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 passed H.R.
    August 12, 1994             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 passed S.
    July 21, 1994               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 passed S.
    July 21, 1994               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 passed H.R.
    July 14, 1994               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.
102d Congress:
    H. Res. 373, Mr.           On August 1, 1991, the Senate passed S.
     Rostenkowski.              884 amended, the Driftnet Moratorium
    February 25, 1992           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.           On February 20, 1991, the Senate passed
     Rostenkowski.              S. 320, to reauthorize the Export
    October 31, 1991            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 passed S.
    October 22, 1991            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 passed S.
    Nov. 9, 1989                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.           On Apr. 19, 1989, the Senate passed S.
     Rostenkowski.              774, the Financial Institution Reform,
    June 15, 1989               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.           On Mar. 30, 1987, the Senate passed S.
     Rostenkowski.              829, legislation which would authorize
    July 30, 1987               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.           On 0ct. 6, 1987, the Senate passed S.
     Rostenkowski.              1748, legislation which would prohibit
    June 16, 1988 (see also     the importation into the United States
     H.R. 3391)                 of all products from Iran. (The House
                                passed H.R. 3391, which included similar
                                provisions, on 0ct. 6, 1987.)
    H. Res. 479, Mr.           On May 13, 1987, the Senate passed S.
     Rostenkowski.              727, legislation which would clarify
    June 21, 1988 (see also     Indian treaties and Executive orders
     H.R. 2792 and H.R. 4333)   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.           On Sept. 9, 1988, the Senate passed S.
     Rostenkowski.              2662, the Textile and Apparel Trade Act
    Sept. 23, 1988 (see also    of 1988. This legislation would impose
     H.R. 1154)                 global import quotas on textiles and
                                footwear products.
    H. Res. 552, Mr.           On Sept. 9, 1988, the Senate passed S.
     Rostenkowski.              2763, the Genocide Act of 1988. This
    Sept. 28, 1988              legislation contained a ban on the
                                importation of all oil and oil products
                                from Iraq.
    H. Res. 603, Mr.           On Mar. 30, 1988, the Senate passed S.
     Rostenkowski.              2097, the Uranium Mill Tailings Remedial
    Oct. 21, 1988               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.           On Aug. 8, 1988, the Senate passed H.R.
     Rostenkowski.              1315, legislation which would authorize
    Oct. 21, 1988               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.           On Sept. 26, 1985, the Senate passed S.
     Rostenkowski.              1712, legislation which would extend the
    Oct. 1, 1985                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.           The Senate passed S. 638, legislation to
     Rostenkowski.              provide for the sale of Conrail to the
    Sept. 25, 1986              Norfolk Southern Railroad. The
                                legislation contained numerous
                                provisions relating to the tax treatment
                                of the sale of Conrail.
98th Congress:
    H. Res. 195, Mr.           On Apr. 21, 1983, the Senate passed S.
     Rostenkowski.              144, a bill to insure the continued
    June 17, 1983               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. H6731]

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. 
[102-2 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 or 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 in 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

    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.\1\ 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:
---------------------------------------------------------------------------
    \1\1 Cong. Rec. 696.

          The finances of America have frequently been 
        mentioned in this House as being very inadequate to the 
        demands. I have ever 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.\2\
---------------------------------------------------------------------------
    \2\1 Cong. Rec. 696.

    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.\3\
---------------------------------------------------------------------------
    \3\1 Cong. Rec. 930.

    It has also been suggested 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.\4\
---------------------------------------------------------------------------
    \4\3 Cong. Rec. 881.

    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.\5\
---------------------------------------------------------------------------
    \5\7 Cong. Rec. 312.

    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;\6\
---------------------------------------------------------------------------
    \6\7 Cong. Rec. 412.

           *       *       *       *       *       *       *

---------------------------------------------------------------------------
          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.\7\
---------------------------------------------------------------------------
    \7\7 Cong. Rec. 412.

    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.\8\
---------------------------------------------------------------------------
    \8\Alexander, De Alva Stanwood. History and Procedure of the House 
of Representatives. 1916

    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.\9\
---------------------------------------------------------------------------
    \9\39 Cong. Rec. 1312.

    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.\10\
---------------------------------------------------------------------------
    \10\39 Cong. Rec. 1316.

    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\1\
---------------------------------------------------------------------------
    \1\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 5, 2011-November 30, 2011)


      A. Number of Bills and Resolutions Referred to the Committee

    As of November 30, 2011, there have been a total of 847 
bills referred to the Committee, representing 20.2 percent of 
all the public bills introduced in the House of 
Representatives.
    The following table gives a more complete statistical 
review since 1967.

        TABLE 1. NUMBER OF BILLS AND RESOLUTIONS REFERRED TO THE COMMITTEE, 90TH THROUGH 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...........................                    4,191                      847                 20.2
----------------------------------------------------------------------------------------------------------------

                           B. Public Hearings

    During the first eleven 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, tax reform, 
health and Social Security issues, and Free Trade Agreements 
with Colombia, Panama and South Korea.
    As the statistics below indicate, during the first eleven 
months of the 112th Congress the full Committee and its six 
Subcommittees held public hearings aggregating a total of 57 
days, during which time 253 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 November 30, 2011.

  TABLE 2. PUBLIC HEARINGS CONDUCTED BY THE FULL COMMITTEE ON WAYS AND
                   MEANS (JANUARY 5-NOVEMBER 30, 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 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, 21 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               7
     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............................
    Hearing on How Business Tax Reform can             1               6
     Encourage Job Creation, June 2..........
    Joint Hearing with Senate Finance on Tax           1               5
     Reform and the Tax Treatment of Debt and
     Equity, July 13.........................
    Hearing on Tax Reform and Consumption-             1               9
     Based Tax Systems, July 26..............
    Hearing on Economic Models Available to            1               4
     the Joint Committee on Taxation for
     Analyzing Tax Reform Proposals,
     September 21............................
    Hearing on the U.S.-China Economic                 1               2
     Relationship, October 25................
                                              --------------------------
        Total for 2011.......................         17              66
------------------------------------------------------------------------

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

TABLE 3. PUBLIC HEARINGS CONDUCTED BY THE SUBCOMMITTEES OF THE COMMITTEE
          ON WAYS AND MEANS (JANUARY 5, 2011-NOVEMBER 30, 2011)
------------------------------------------------------------------------
                                                        Number of--
                Subject and Date                 -----------------------
                                                    Days      Witnesses
------------------------------------------------------------------------
        SUBCOMMMITTEE ON SOCIAL SECURITY

Hearing on Managing Costs and Mitigating Delays          1             3
 in the Building of Social Security's New
 National Computer Center, February 11..........
Hearing on Role of Social Security Numbers in
 Identity Theft and Options to Guard............
Their Privacy, April 13 MEDPACs Annual March             1             3
 Report to Congress, April 3....................
Hearing on the Social Security Administration's          1             5
 Role in verifying Employment Eligibility, April
 14.............................................
Hearing on Social Security's Payment Accuracy,           1             5
 June 14........................................
Hearing on Social Security's Finances, June 23..         1             6
Hearing on Social Security's Finances, July 8...         1             6
Hearing on the Role of Social Security                   1             2
 Administrative Law Judges, July 11.............
Hearing on Social Security Numbers and Child             1             5
 Identity Theft, September 1....................
Hearing on Work Incentives in Social Security            1             6
 Disability Programs, September 23..............
                                                 -----------------------
    Total.......................................        10            43

              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 the          1             6
     Pending, Job-Creating Trade Agreements:
     Panama Trade Agreement, March 30...........
    Third in a Series of Three Hearings on the           1             5
     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         1             3
     1..........................................
    Hearing on Reforming Medicare Physician              1             4
     Payments, May 12...........................
    Hearing on the 2011 Medicare Trustees                1             2
     Report, June 22............................
    Hearing on Health Care Industry                      1             5
     Consolidation, September 9.................
    Hearing on Expiring Medicare Provider                1             5
     Payment Policies, September 21.............
                                                 -----------------------
        Total...................................         6            20

            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 of           1             5
     State and Local Pensions, May 5............
    Hearing on Improper Payments in the                  1             4
     Administration of Refundable Tax Credits,
     May 25.....................................
    Hearing on Social Security's Payment                 1             5
     Accuracy, June 14..........................
    Hearing on New IRS Paid Tax Rreturn Preparer         1             7
     Program, July 28...........................
    Hearing on Energy Tax Policy and Tax Reform,         1            12
     September 22...............................
    Hearing on Small Business Health Insurance           1             5
     Tax Credit, November 15....................
                                                 -----------------------
        Total...................................         9            47

        SUBCOMMMITTEE ON HUMAN RESOURCES
2011:
    Hearing on Improving Efforts to Help                 1             4
     Unemployed Americans Find Jobs, 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..................
    Hearing on Improving Programs designed to            1             8
     Protect At-Risk Youth, June 16.............
    Hearing on Child Deaths Due to Maltreatment,         1             6
     July 12....................................
    Hearing on Improving Work and Other Welfare          1             5
     Reform Goals, September 8..................
    Hearing on Work Incentives in Social                 1             6
     Security Disability Programs, September 23.
    Hearing on Moving From Unemployment Checks           1             7
     to Paychecks: Assessing the President's
     Proposals to Help the Long-Term Unemployed,
     October 6..................................
    Hearing on Supplemental Security Income              1             5
     Benefits for Children, October 27..........
                                                 -----------------------
        Total...................................        10            52

     SUBCOMMITTEE ON SELECT REVENUE MEASURES
2011:
    Select Revenue Measures Subcommittee Hearing         1             4
     on Small Businesses and Tax Reform March 3.
    Select Revenue Measures Subcommittee Hearing         1             1
     on the Tax-Related Provisions of H.R. 3.
     March 16...................................
    Hearing on Tax Reform and Foreign Investment         1             7
     in the United States, June 23..............
    Hearing on Energy Tax Policy and Tax Reform,         1            12
     September 22...............................
    Hearing on Ways and Means International Tax          1             5
     Reform Discussion Draft, November 17.......
                                                 -----------------------
        Total...................................         5            29
------------------------------------------------------------------------

                           C. Markup Sessions

    With respect to markup or business sessions during the 
first eleven months of the 112th Congress, the full Committee 
and its six Subcommittees were also very actively engaged. The 
full Committee held such sessions on 9 working days.

D. Number and Final Status of Bills Reported From the Committee on Ways 
  and Means in the 112th Congress (January 5, 2011--November 30, 2011)

    During the first eleven months of the 112th Congress, the 
Committee reported to the House a total of 9 bills favorably. 
There were 27 bills containing provisions within the purview of 
the Committee that were passed by the House; 16 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, 69-63
    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.............................                    51-52
    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, 4-65
    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.......................          \7\103, 105-109
    Jim McCrery................................                  103-110
    Jimmy Hayes................................                   \1\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 Jon............................                  104-105
    Porter Shelley.............................                  109-110
    Berkley Dean...............................                     110-
    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...................................                 \12\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.............................                       45
    Milton Sayler..............................             46-47, 49-51
    William McKinley, Jr.......................                       48
    Frank H. Hurd..............................                    53-59
    Charles H. Grosvenor.......................             60-62, 64-67
    Nicholas Longworth.........................                    62-63
    Timothy T. Ansberry........................                       64
    Alfred G. Allen............................                       65
    George White...............................                    68-71
    Charles C. Kearns..........................                       73
    Charles F. West............................                    73-85
    Thomas A. Jenkins..........................                    74-75
    Arthur P. Lamneck..........................                       81
    Stephen M. Young...........................                    86-92
    Jackson E. Betts...........................                    93-94
    Donald D. Clancy...........................                    89-96
    Charles A. Vanik...........................                   95-103
    Bill Gradison..............................                   97-102
    Don J. Please..............................               \5\104-109
    Rob Portman................................               \9\108-110
    Stephanie Tubbs Jones......................                     110-
    Pat Tiberi.................................
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...........................                    87-96
    Mike Kopetski..............................                      103
    Earl Blumenauer............................                  110-112
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. Ingersoll........................                24, 27-29
    James Pollock..............................                       30
    Moses Hampton..............................                       31
    J. Glancy Jones............................                   32, 35
    John Robbins...............................                       33
    James H. Campbell..........................                       34
    Henry M. Phillips..........................                       35
    Thaddeus Stevens...........................                    36-38
    James K. 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
    Alyson V. Schwartz.........................                  110-111
    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. Clairbone.....................                        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.............................                 \13\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:
    William L. Wilson..........................                50, 52-53
    Joseph H. Gaines...........................                    60-61
    George M. Bowers...........................                    66-67
    Hubert S. Ellis............................                       80
Wisconsin:
    Charles Billinghurst.......................                       34
    Robert M. La Follette......................                       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 5, 2011--NOVEMBER 30, 2011)

                      COMMITTEE ON WAYS AND MEANS


                      One Hundred Twelfth Congress


                     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
DEAN HELLER, Nevada\1\               JOHN B. LARSON, Connecticut
PETER ROSKAM, Illinois               EARL BLUMENAUER, Oregon
JIM GERLACH, Pennsylvania            RON KIND, Wisconsin
TOM PRICE, Georgia                   BILL PASCRELL, New Jersey
VERN BUCHANAN, Florida               SHELLEY BERKLEY, Nevada
ADRIAN SMITH, Nebraska               JOSEPH CROWLEY, New York
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.

                                  
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