House Report 112-750 - REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES of the COMMITTEE ON WAYS AND MEANS during the 112TH CONGRESS

[House Report 112-750]
[From the U.S. Government Publishing Office]

Union Calendar No. 552
112th Congress } { Report
2d Session } HOUSE OF REPRESENTATIVES { 112-750
_______________________________________________________________________

REPORT ON THE LEGISLATIVE AND

OVERSIGHT ACTIVITIES

of the

COMMITTEE ON WAYS AND MEANS

during the

112TH CONGRESS

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]

January 3, 2012.--Committed to the Committee of the Whole House on the
State of the Union and ordered to be printed

----------
U.S. GOVERNMENT PRINTING OFFICE

29-006 PDF WASHINGTON : 2013

One Hundred Twelfth Congress
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
DAVE REICHERT, Washington XAVIER BECERRA, California
CHARLES BOUSTANY, Louisiana LLOYD DOGGETT, Texas
PETER ROSKAM, Illinois MIKE THOMPSON, California
JIM GERLACH, Pennsylvania JOHN B. LARSON, Connecticut
TOM PRICE, Georgia EARL BLUMENAUER, Oregon
VERN BUCHANAN, Florida RON KIND, Wisconsin
ADRIAN SMITH, Nebraska BILL PASCRELL, New Jersey
AARON SCHOCK, Illinois SHELLEY BERKLEY, Nevada
LYNN JENKINS, Kansas JOSEPH CROWLEY, New York
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, January 3, 2013.
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.
Sincerely,
Dave Camp,
Chairman.

C O N T E N T S

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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.................... 28
C. Legislative Review of Health Issues................... 44
D. Legislative Review of Human Resources Issues.......... 55
E. Legislative Review of Social Security Issues.......... 64
F. Legislative Review of Debt Issues..................... 65
G. Legislative Review of Multi-Jurisdictional Issues..... 66
II. Oversight Activity Review........................................73
A. Oversight Agenda...................................... 73
B. Actions Taken and Recommendations Made With Respect To
Oversight Plan......................................... 78
C. Oversight Letters Issued by the Committee on Ways &
Means.................................................. 118
D. Subpoenas Issued by the Committee on Ways and Means... 127
III.Selected Regulations, Orders, Actions, and Procedures of Concern
Through January 2, 2013.........................................127
Appendix I. Jurisdiction of the Committee on Ways and Means...... 132
Appendix II. Historical Note..................................... 154
Appendix III. Statistical Review of the Activities of the
Committee on Ways and Means.................................... 160
Appendix IV. Chairmen of the Committee on Ways and Means and
Membership of the Committee from the 1st through the 112th
Congresses..................................................... 165
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:

The general oversight responsibilities of the committee are
set forth in clause 2 of Rule X. The 104th Congress also added
the requirement in clause 2 of Rule X that each standing
committee submit its oversight plans for each Congress. The
text of the Rule, in pertinent part, follows:

2. (a) The various standing committees shall have general
oversight responsibilities as provided in paragraph (b) in
order to assist the House in--
(1) its analysis, appraisal, and evaluation of--
(A) the application, administration,
execution, and effectiveness of Federal laws;
and
(B) conditions and circumstances that may
indicate the necessity or desirability of
enacting new or additional legislation; and
(2) its formulation, consideration, and enactment of
changes in Federal laws, and of such additional
legislation as may be necessary or appropriate.
(b)(1) In order to determine whether laws and programs
addressing subjects within the jurisdiction of a committee are
being implemented and carried out in accordance with the intent
of Congress and whether they should be continued, curtailed, or
eliminated, each standing committee (other than the Committee
on Appropriations) shall review and study on a continuing
basis--
(A) the application, administration, execution, and
effectiveness of laws and programs addressing subjects
within its jurisdiction;
(B) the organization and operation of Federal
agencies and entities having responsibilities for the
administration and execution of laws and programs
addressing subjects within its jurisdiction;
(C) any conditions or circumstances that may indicate
the necessity or desirability of enacting new or
additional legislation addressing subjects within its
jurisdiction (whether or not a bill or resolution has
been introduced with respect thereto); and
(D) future research and forecasting on subjects
within its jurisdiction.
(2) Each committee to which subparagraph (1) applies having
more than 20 members shall establish an oversight subcommittee,
or require its subcommittees to conduct oversight in their
respective jurisdictions, to assist in carrying out its
responsibilities under this clause. The establishment of an
oversight subcommittee does not limit the responsibility of a
subcommittee with legislative jurisdiction in carrying out its
oversight responsibilities.
(c) Each standing committee shall review and study on a
continuing basis the impact or probable impact of tax policies
affecting subjects within its jurisdiction as described in
clauses 1 and 3.
(d)(1) Not later than February 15 of the first session of a
Congress, each standing committee shall, in a meeting that is
open to the public and with a quorum present, adopt its
oversight plan for that Congress. Such plan shall be submitted
simultaneously to the Committee on Oversight and Government
Reform and to the Committee on House Administration. In
developing its plan each committee shall, to the maximum extent
feasible--
(A) consult with other committees that have
jurisdiction over the same or related laws, programs,
or agencies within its jurisdiction with the objective
of ensuring maximum coordination and cooperation among
committees when conducting reviews of such laws,
programs, or agencies and include in its plan an
explanation of steps that have been or will be taken to
ensure such coordination and cooperation;
(B) review specific problems with Federal Rules,
regulations, statutes, and court decisions that are
ambiguous, arbitrary, or nonsensical, or that impose
severe financial burdens on individuals;
(C) give priority consideration to including in its
plan the review of those laws, programs, or agencies
operating under permanent budget authority or permanent
statutory authority;
(D) have a view toward ensuring that all significant
laws, programs, or agencies within its jurisdiction are
subject to review every 10 years;
(E) have a view toward insuring against duplication
of Federal programs; and
(F) include proposals to cut or eliminate programs,
including mandatory spending programs, that are
inefficient, duplicative, outdated, or more
appropriately administered by State or local
governments.

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

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

SEC. 2. MATTERS FOR CONSIDERATION.

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

SEC. 3. COMMITTEES.

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

To carry out its work during the 112th Congress, the
Committee on Ways and Means had six standing Subcommittees, as
follows:

Subcommittee on Trade;
Subcommittee on Oversight;
Subcommittee on Health;
Subcommittee on Social Security;
Subcommittee on Human Resources; and
Subcommittee on Select Revenue Measures.

The membership of the six Subcommittees\1\ of the Committee
on Ways and Means in the 112th Congress is as follows:

Subcommittee on Trade

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

Subcommittee on Social Security

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

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

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\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 seven 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 Multi-Jurisdictional 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. 552
112th Congress } { Report
2nd Session } HOUSE OF REPRESENTATIVES { 112-750

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

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

_______

January 3, 2013.--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 (JANUARY 5, 2011 TO
JANUARY 2, 2013)

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 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 2j. 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,
and the report (H. Rept. 112-15) was filed on February 22,
2011. 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. (The report on H.R. 705 (H.
Rept. 112-16) was filed on February 22, 2011.) For further
information on H.R. 705, see section 2h. 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 2g--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 2j. 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 2j. 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 2j. 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 two cosponsors--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, as amended, 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 aviation provisions contained in H.R. 2887. For
additional information on H.R. 1034, see section 2j. 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 the aviation-related
portions 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.
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 United
States-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.
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 2012, (2)
increased by 2.75 percent the rate of corporate estimated tax
payments due in July, August, or September of 2016, and (3)
reduced, with respect to any such increases, the next required
installments by a corresponding amount.

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

On October 3, 2011, House Majority Leader Eric Cantor
introduced legislation (H.R. 3078) to implement the United
States-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.
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, and reduced
the next required installments by a corresponding amount.

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

On October 3, 2011, House Majority Leader Eric Cantor
introduced legislation (H.R. 3079) to implement the United
States-Panama Trade Promotion 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.
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, (2)
increased by 0.25 percent the rate of corporate estimated tax
payments due in July, August, or September of 2016, 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, and the report (H. Rept. 112-253) was
filed on October 18, 2011. 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
2m). 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 Internal Revenue Service levy
authority with respect to Federal contractors with unpaid tax
liabilities, and (5) a study regarding tax non-compliance by
Federal contractors.

o. Airport and Airway Extension Act of 2012 (P.L. 112-91)

On January 23, 2012, Transportation and Infrastructure
Committee Chairman John Mica and six cosponsors--Chairman Camp,
Ranking Member Levin, Representative John Lewis, Representative
Thomas Petri, Representative Nick Rahall, and Representative
Jerry Costello--introduced H.R. 3800, the ``Airport and Airway
Extension Act of 2012.'' 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. 3800. For
additional information on H.R. 1034, see section 2j. On January
24, 2012, Chairman Camp and Chairman Mica exchanged letters
acknowledging the jurisdiction of the Ways and Means Committee
on the bill's tax-related provisions. On January 24, 2012, the
House agreed to the bill by voice vote, and the Senate passed
the bill by unanimous consent on January 26, 2012. The
President signed the bill into law on January 31, 2012.
H.R. 3800 extended through February 17, 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. 3800 extended
through February 17, 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
(which had been scheduled to expire on January 31, 2012).

p. FAA Modernization and Reform Act of 2012 (P.L. 112-95)

On February 11, 2011, Transportation and Infrastructure
Committee Chairman John Mica--along with 21 cosponsors--
introduced H.R. 658, the ``FAA Reauthorization and Reform Act
of 2011.'' 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, and the report (H.
Rept. 112-44, Part I) was filed on March 29, 2011. 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 section
2j. 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. On the
same date, the Senate requested a conference. On January 31,
2012, the House, by unanimous consent, agreed to a motion to
disagree to the Senate amendment and to agree to a conference.
On February 1, 2012, the conference report (H. Rept. 112-381)
was filed. On February 3, 2012, the House agreed to the
conference report under a rule by a vote of 248-169, and on
February 6, 2012, the Senate agreed to the conference report by
a vote of 75-20. On February 14, 2012, President Obama signed
the conference report into law (P.L. 112-95).
As introduced on February 11, 2011, H.R. 658 provided for
the authorization of the Federal Aviation Administration (FAA)
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 also extended 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
included a shorter extension of AATF expenditure authority and
the associated excise taxes, as well as various other
provisions.
The conference report that was enacted into law on February
14, 2012 provided for the authorization of the Federal Aviation
Administration (FAA) and related programs under the
jurisdiction of the Transportation and Infrastructure Committee
through FY 2015. The tax title of the conference report
extended the federal excise taxes funding the AATF at their
existing rates and reauthorized AATF expenditure authority
through September 30, 2015. The tax title of the conference
report also included provisions that: classified fractional
aircraft ownership flights as noncommercial for tax purposes
through September 30, 2015, along with imposing a 14.1 cent per
gallon surtax on fractional aircraft fuel through September 30,
2021; enhanced transparency in passenger tax disclosures;
permitted tax-exempt bond financing for fixed-wing emergency
medical aircraft; allowed employees of airlines to roll over
certain amounts received in airline carrier bankruptcy into
Individual Retirement Accounts; terminated the ticket and cargo
tax exemption for small jet aircraft on non-established lines;
and modified the control definition for purposes of limitations
on convertible bond repurchase premium deductibility.

q. Surface Transportation Extension Act of 2012 (P.L. 112-102)

On March 28, 2012, Transportation and Infrastructure
Committee Chairman John Mica and two cosponsors--Chairman Camp
and Representative John Duncan--introduced H.R. 4281, the
``Surface Transportation Extension Act of 2012.'' The Ways and
Means Committee had, on February 3, 2012, ordered favorably
reported (as amended) related legislation (H.R. 3864). For
additional information on H.R. 3864, see section 2o. On March
29, 2012, 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 29, 2012, the
House passed the bill, under a rule, by a vote of 266-158, and
the Senate passed it without amendment by voice vote later that
same day. The President signed the bill into law on March 30,
2012.
H.R. 4281 extended through June 30, 2012 the authorization
of various surface transportation programs under the
jurisdiction of the Transportation and Infrastructure
Committee. The tax-related provisions of H.R. 4281 extended
through June 30, 2012 the Internal Revenue Code's expenditure
authority for the Highway Trust Fund and generally extended the
associated excise taxes (which had been scheduled to expire on
March 31, 2012) through June 30, 2012.

r. Temporary Surface Transportation Extension Act of 2012 (P.L. 112-
140)

On June 29, 2012, Transportation and Infrastructure
Committee Chairman John Mica introduced H.R. 6064, the
``Temporary Surface Transportation Extension Act of 2012.'' The
Ways and Means Committee had, on February 3, 2012, ordered
favorably reported (as amended) related legislation (H.R.
3864). For additional information on H.R. 3864, see section 2o.
On June 29, 2012, the House passed the bill by unanimous
consent, and the Senate passed it without amendment by
unanimous consent that same day. The President signed the bill
into law on June 29, 2012.
H.R. 6064 extended through July 6, 2012 the authorization
of various surface transportation programs under the
jurisdiction of the Transportation and Infrastructure
Committee. The tax-related provisions of H.R. 6064 extended
through July 6, 2012 the Internal Revenue Code's expenditure
authority for the Highway Trust Fund and generally extended the
associated excise taxes (which had been scheduled to expire on
June 30, 2012) through July 6, 2012.

s. Moving Ahead for Progress in the 21st Century Act (MAP-21) (P.L.
112-141)

On April 16, 2012, Transportation and Infrastructure
Committee Chairman John Mica and two cosponsors--Chairman Camp
and Representative Lee Terry--introduced H.R. 4348, the
``Surface Transportation Extension Act of 2012, Part II.'' The
Ways and Means Committee had, on February 3, 2012, ordered
favorably reported (as amended) related legislation (H.R.
3864). For additional information on H.R. 3864, see section 2o.
On April 17, 2012, Chairman Camp and Chairman Mica exchanged
letters acknowledging the jurisdiction of the Ways and Means
Committee on the bill's tax-related provisions. On April 18,
2012, the House passed the bill as amended, under a rule, by a
vote of 293-127. On April 24, 2012, the Senate amended the bill
by substituting the language of S. 1813 (as amended) for the
House-passed text and, by unanimous consent, passed the bill as
amended. On the same date, the Senate requested a conference.
On April 25, 2012, the House, by unanimous consent, agreed to a
motion to disagree to the Senate amendment and to agree to a
conference. On June 28, 2012, the conference report (H. Rept.
112-557) on the bill was filed. On June 29, 2012, the House
passed the conference report, under a rule, by a vote of 373-
52. That same day, the Senate agreed to the conference report
by a vote of 74-19. On July 6, 2012, the President signed the
conference report into law.
As originally passed by the House on April 18, 2012, H.R.
4348 would have extended through September 30, 2012 the
authorization of various surface transportation programs under
the jurisdiction of the Transportation and Infrastructure
Committee. The tax-related provisions of H.R. 4348 as
originally passed the House would have extended through
September 30, 2012 the Internal Revenue Code's expenditure
authority for the Highway Trust Fund and the associated excise
taxes (which, as of the date of the House's original passage of
H.R. 4348, were generally scheduled to expire on June 30,
2012).
The conference report that was enacted into law on July 6,
2012, as renamed the ``Moving Ahead for Progress in the 21st
Century Act'' (``MAP-21''), reauthorized appropriations for
Federal highway and other transportation programs--and extended
the general expenditure authority of the HTF--through September
30, 2014. The conference report also extended the excise taxes
that support the HTF through September 30, 2016, while making
various other tax and tax-related policy changes. Among those
other tax and tax-related provisions, the conference report:
(1) changed the calculation of interest rates used to determine
pension liabilities, thus effectively providing pension funding
relief to employers sponsoring defined benefit pension plans,
(2) made various modifications to insurance premiums paid to
the Pension Benefit Guaranty Corporation (PBGC) by single-
employer and multi-employer pension plans, (3) made various
other PBGC-related reforms, (4) extended through 2021 a
provision permitting employers to use excess pension plan
assets to pay for retiree health benefits and also permitted
such excess assets to be used for funding retiree life
insurance, (5) provided for various inter-fund transfers, and
(6) modified the definition of ``tobacco manufacturer'' to
include businesses operating roll-your-own cigarette machines.

t. Amending the African Growth and Opportunity Act to extend the third-
country fabric program and to add South Sudan to the list of
countries eligible for designation under that Act, to make
technical corrections to the Harmonized Tariff Schedule of the
United States relating to the textile and apparel rules of
origin for the Dominican Republic-Central America-United States
Free Trade Agreement, to approve the renewal of import
restrictions contained in the Burmese Freedom and Democracy Act
of 2003, and for other purposes. (P.L. 112-163)

On June 21, 2012, Chairman Camp--along with Ranking Member
Levin and twenty other cosponsors--introduced legislation (H.R.
5986) to amend various trade statutes. For a detailed summary
of the legislative history of H.R. 5986 and of the trade
provisions of the bill, as enacted, see Part IB.
H.R. 5986 contained one tax provision. With respect to
corporations with at least $1 billion in assets, H.R. 5986
increased by 0.25 percent the rate of corporate estimated tax
payments due in July, August, or September of 2017 and reduced
the next required installments by a corresponding amount.

2. TAX RELIEF AND OTHER PROPOSALS DURING THE 112TH CONGRESS (JANUARY 5,
2011 TO JANUARY 2, 2013)

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 January 2, 2013, the Senate had not
yet taken up the legislation. For information on a related bill
(H.R. 6079) subsequently passed by the House, see section 2t.
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, and the report (H. Rept. 112-38,
Part 1) was filed on March 17, 2011. 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 ordered 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, and the report (H. Rept. 112-55) was filed on April 6,
2011. For further information on H.R. 1232, see section 2l.
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 January 2, 2013, the Senate had not yet taken up
the legislation. For further information on another related
bill (H.R. 358), see section 2d.
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. Small Business Tax Cut Act (H.R. 9)

On March 21, 2012, Majority Leader Eric Cantor introduced
H.R. 9, the ``Small Business Tax Cut Act.'' On March 28, 2012,
the Committee held a mark-up on the bill and ordered it
favorably reported, as amended, by a vote of 21-14, and the
report (H. Rept. 112-425) was filed on April 10, 2012. On April
19, 2012, the House passed H.R. 9, as amended, under a rule, by
a vote of 235-173, with one Member voting ``Present.'' As of
January 2, 2013, the Senate had not yet taken up the
legislation.
As passed by the House, H.R. 9 would provide all qualified
small businesses with fewer than 500 employees, regardless of
whether they are organized as pass-through businesses (e.g., S
corporations, partnerships, or sole proprietorships) or as C
corporations, a 20-percent deduction against active business
income for tax year 2012.

d. 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 of
January 2, 2013, the Senate had not yet taken up the
legislation. For further information on two other related bills
(H.R. 3 and H.R. 1232), see sections 2b and 2l, respectively.
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.

e. 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 January 2, 2013, the Senate had not yet
taken up the legislation. For information on a related bill
(H.R. 3463) subsequently passed by the House, see section 2n.
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.

f. Health Care Cost Reduction Act of 2012 (H.R. 436)

On January 25, 2011, Representative Erik Paulsen--along
with 41 cosponsors--introduced H.R. 436, the ``Protect Medical
Innovation Act of 2011.'' On May 31, 2012, the Committee held a
mark-up on the bill and ordered it favorably reported, as
amended, by a vote of 23-11, and the report (H. Rept. 112-514)
was filed on June 5, 2012. On June 1, 2012, a Rules Committee
Print of H.R. 436 (Rules Committee Print 112-23) was posted,
which also incorporated the text of three additional pieces of
legislation previously marked-up by the Ways and Means
Committee--H.R. 5842 (for further information, see section 2r),
H.R. 1004 (for further information, see section 2i), and the
Ways and Means Committee Budget Reconciliation Legislative
Recommendation Regarding Recapture of Overpayments Resulting
From Certain Federally-Subsidized Health Insurance (for further
information, see section 2q-1). On June 7, 2012, the House
passed H.R. 436, as amended to incorporate the text of Rules
Committee Print 112-23 and renamed the ``Health Care Cost
Reduction Act of 2012,'' under a rule, by a vote of 270-146. As
of January 2, 2013, the Senate had not yet taken up the
legislation.
As reported by the Committee--and as passed by the House--
H.R. 436 would repeal the excise tax on medical devices imposed
under the Patient Protection and Affordable Care Act
(``PPACA'') (P.L. 111-148) and the Health Care and Education
Reconciliation Act (``HCERA'') (P.L. 111-152). The medical
device excise tax, which is slated to begin in 2013, is a 2.3
percent excise tax on the manufacture or import of certain
``medical devices'' (as defined by section 201(h) of the
Federal Food, Drug, and Cosmetic Act). Additionally, as passed
by the House, H.R. 436 would repeal the restrictions, which
began in 2011, on the purchase of over-the-counter medications
through flexible spending arrangements (FSAs), health
reimbursement arrangements (HRAs), health savings accounts
(HSAs), and Archer medical savings accounts (Archer MSAs)
imposed by PPACA. H.R. 436, as passed by the House, would also,
effective for plan years beginning after 2012, allow employees
with health FSAs funded through salary reductions to ``cash
out'' any remaining balance at the end of the year, up to $500,
and have it treated it as taxable compensation. Finally, H.R.
436, as passed by the House, would require overpayments of
certain Federally-subsidized insurance premium tax credits to
be entirely repaid. PPACA and HCERA provided for refundable tax
credits for certain Federally-subsidized health insurance
policies and capped the amount of credit overpayments that can
be recouped. The legislation would repeal section 36B(f)(2)(B)
of the Internal Revenue Code of 1986, as added by PPACA and
subsequently amended by Pub. L. No. 111-309 and Pub. L. No.
112-9, thereby requiring full repayment of such overpayments.

g. 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). As of January 2, 2013, the Senate
had not yet taken up the legislation.
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.

h. 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, and the
report (H. Rept. 112-16) was filed on February 22, 2011. 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, subsequently replaced
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 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.

i. Medical FSA Improvement Act of 2011 (H.R. 1004)

On March 10, 2011, Representative Charles Boustany--along
with five cosponsors--introduced H.R. 1004, the ``Medical FSA
Improvement Act of 2011.'' On May 31, 2012, the Committee held
a mark-up on the bill and ordered it favorably reported, as
amended, by a vote of 23-6, and the report (H. Rept. 112-515)
was filed on June 5, 2012. On June 1, 2012, a Rules Committee
Print of H.R. 436 (Rules Committee Print 112-23) was posted,
which also incorporated the text of three additional pieces of
legislation previously marked-up by the Ways and Means
Committee, including H.R. 1004. For further information on H.R.
436, which subsequently passed the House, see section 2f.
As reported by the Committee--and as subsequently
incorporated into H.R. 436 as passed by the House--H.R. 1004
would, effective for plan years beginning after 2012, allow
employees with health flexible spending arrangements (FSAs)
funded through salary reductions to ``cash out'' any remaining
balance at the end of the year, up to $500, and have it treated
it as taxable compensation.

j. 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, and
the report (H. Rept. 112-44, Part I) was filed on March 29,
2011. 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,
the FAA reauthorization bill that was ultimately enacted into
law (as amended) on February 14, 2012, see section 1p. For
further information on other related bills that were also
passed by the House and signed into law by the President
following Committee action on H.R. 1034, see sections 1b, 1e,
1f, 1g, 1i, and 1o, regarding H.R. 1079, H.R. 1893, H.R. 2279,
H.R. 2553, H.R. 2887, and H.R. 3800, respectively.
As 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.

k. Fiscal Responsibility and Retirement Security Act of 2011 (H.R.
1173)

On March 17, 2011, Representative Charles Boustany--along
with eight cosponsors--introduced H.R. 1173, the ``Fiscal
Responsibility and Retirement Security Act of 2011.'' The House
Committee on Energy and Commerce favorably reported the bill,
as amended, on December 23, 2011 (H. Rept. 112-342, Part 1). On
January 18, 2012, the Ways and Means Committee marked up the
bill and ordered it favorably reported by a vote of 23-13, and
the report (H. Rept. 112-342, Part 2) was filed on January 23,
2012. On February 1, 2012, the House passed the bill, as
amended, under a rule, by a vote of 267-159. As of January 2,
2013, the Senate had not taken up the legislation.
The bill would repeal the Community Living Assistance
Services and Supports (CLASS) program, a new long-term care
insurance entitlement enacted as part of the ``Patient
Protection and Affordable Care Act of 2010'' (P.L. 111-148).
While most of the CLASS program is within the jurisdiction of
the House Energy and Commerce Committee, the statute also
specifies that, for Federal tax purposes, the CLASS program is
to be treated as a qualified long-term health insurance
contract, which implicates the Ways and Means Committee's
jurisdiction. As part of its repeal of the entire CLASS
program, H.R. 1173 would repeal the provisions of the CLASS Act
related to the tax treatment of the program.

l. 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, and
the report (H. Rept. 112-55) was filed on April 6, 2011. 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. For further information
on H.R. 3, see section 2b, and for further information on
another related bill (H.R. 358), see section 2b.
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.

m. 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 13, 2011, the Committee marked up the
bill and ordered it favorably reported by a vote of 23-12, and
the report (H. Rept. 112-254) was filed on October 18, 2012. 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. For further information on H.R. 674, see section 1n.
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.

n. To reduce Federal spending and the deficit by terminating taxpayer
financing of presidential election campaigns and party
conventions and by terminating the Election Assistance
Commission (H.R. 3463)

On November 17, 2011, Representative Gregg Harper, along
with Representative Tom Cole, introduced H.R. 3463, legislation
to terminate taxpayer financing of Presidential election
campaigns and party conventions and to terminate the Election
Assistance Commission. On December 1, 2011, the House passed
H.R. 3463, under a rule, by a vote of 235-190. As of January 2,
2013, the Senate had not yet taken up the legislation. For
further information on a related bill (H.R. 359), see section
2e.
As passed by the House, H.R. 3463 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. H.R. 3463 also contains non-tax-related
provisions related to termination of the Election Assistance
Commission.

o. American Energy and Infrastructure Jobs Financing Act of 2012 (H.R.
3864)

On February 1, 2012, Chairman Camp introduced H.R. 3864,
the ``American Energy and Infrastructure Jobs Financing Act of
2012.'' On February 3, 2012, the Committee held a mark-up on
the bill and ordered the bill favorably reported, as amended,
by a vote of 20-17, and the report (H. Rept. 112-396, Part 1)
was filed on February 9, 2012. As noted in a February 7, 2012
letter from Chairman Camp to Rules Committee Chairman David
Dreier, the text of H.R. 3864, as ordered reported by the Ways
and Means Committee (with certain further modifications), was,
at Chairman Camp's request, incorporated into the February 8,
2012 Rules Committee Print of H.R. 7 prior to that bill's
consideration by the Rules Committee. For further information
on H.R. 4348, the highway reauthorization bill that was
ultimately enacted into law on July 6, 2012, see section 1s.
For further information on other related bills that were also
passed by the House and signed into law by the President
following Committee action on H.R. 3864, see sections 1q and 1r
regarding H.R. 4281 and H.R. 6064, respectively.
As reported by the Committee, H.R. 3864 would reauthorize
through September 30, 2016 expenditure authority for the
Highway Trust Fund (HTF) and extend through September 30, 2018
the current Federal excise taxes that fund the HTF. H.R. 3864
would also restructure the funding sources for the Highway
Account and Mass Transit Account, which comprise the HTF, and
deposit certain non-tax revenues into the HTF without
increasing the deficit.

p. Andrew P. Carpenter Tax Act (H.R. 5044)

On April 27, 2012, Rep. Scott DesJarlais--along with 12
cosponsors--introduced H.R. 5044, the ``Andrew P. Carpenter Tax
Act.'' On September 19, 2012, the House passed H.R. 5044, as
amended, under suspension of the rules, by a vote of 400-0. As
of January 2, 2013, the Senate had not taken up the
legislation.
As passed by the House, H.R. 5044 would generally provide
co-signers of student loans of veterans who are deceased as a
result of a service-connected disability an income tax
exclusion for any amounts forgiven. The provision would apply
retroactively to student loans discharged on or after October
7, 2001 (the date on which first military action in Afghanistan
was announced). H.R. 5044, as passed by the House, would also
subject TSP accounts of Federal employees with delinquent
Federal tax liability to IRS levy.

q. Sequester Replacement Reconciliation Act of 2012 (H.R. 5652) / Ways
and Means Committee Budget Reconciliation Legislative
Recommendations

On March 29, 2012, the House of Representatives approved H.
Con. Res. 112, the budget resolution for fiscal year 2013.
Pursuant to section 201(b)(6) of the budget resolution, the
Committee on Ways and Means was directed to submit to the
Committee on the Budget recommendations for changes in law
within the jurisdiction of the Committee on Ways and Means
sufficient to reduce the deficit by $1,200,000,000 for the
period of fiscal years 2012 and 2013; by $23,000,000,000 for
the period of fiscal years 2012 through 2017; and by
$53,000,000,000 for the period of fiscal years 2012 through
2022. On April 18, 2012, in fulfillment of its instructions
under the budget resolution, the Committee on Ways and Means
marked up three budget reconciliation legislative
recommendations and ordered those recommendations favorably
transmitted to the Committee on the Budget. Two of these
recommendations were tax provisions and are described below;
for a description of the other recommendation, see Part I-D. On
May 9, 2012, the House Budget Committee reported an original
measure, the ``Sequester Replacement Reconciliation Act of
2012'' (H.R. 5652; H. Rept. 112-470), which contained the three
budget reconciliation legislative recommendations that had been
favorably transmitted by the Committee on Ways and Means. On
May 10, 2012, the House passed H.R. 5652 by a vote of 218-199,
with one Member voting ``Present.'' As of January 2, 2013, the
Senate had not taken up the legislation.
1. Recapture of Overpayments Resulting From Certain
Federally-Subsidized Health Insurance
On April 18, 2012, in partial fulfillment of its
instructions under the budget resolution, the Committee on Ways
and Means marked up and ordered favorably transmitted to the
Committee on the Budget a recommendation relating to the
recapture of overpayments resulting from certain Federally-
subsidized health insurance. This recommendation was ordered
favorably transmitted without amendment by a voice vote. It was
subsequently included as subtitle A of title VI of H.R. 5652,
as passed by the House on May 10, 2012. Separately, this
language was also subsequently included in the Rules Committee
Print of H.R. 436 (Rules Committee Print 112-23), which was
posted on June 1, 2012. For further information on H.R. 436,
which subsequently passed the House, see section 2f.
The legislative recommendation favorably transmitted by the
Committee--and subsequently included in both H.R. 5652 and H.R.
436 as passed by the House--would require overpayments of
certain Federally-subsidized insurance premium tax credits to
be entirely repaid. The Patient Protection and Affordable Care
Act of 2010 (``PPACA,'' Pub. L. No. 111-148) and the Health
Care and Education Reconciliation Act (``HCERA,'' Pub. L. No.
111-152) provided for refundable tax credits for certain
Federally-subsidized health insurance policies and capped the
amount of credit overpayments that can be recouped. The
Committee's recommendation would repeal section 36B(f)(2)(B) of
the Internal Revenue Code of 1986, as added by PPACA and
subsequently amended by Pub. L. No. 111-309 and Pub. L. No.
112-9, thereby requiring full repayment of such overpayments.
2. Social Security Number Required To Claim Refundable
Child Tax Credit
On April 18, 2012, in partial fulfillment of its
instructions under the budget resolution, the Committee on Ways
and Means marked up and ordered favorably transmitted to the
Committee on the Budget a recommendation relating to Social
Security Number requirements for the refundable portion of the
child tax credit. This recommendation was ordered favorably
transmitted without an amendment by a vote of 22-12. It was
subsequently included as subtitle B of title VI of H.R. 5652,
as passed by the House on May 10, 2012. A related provision was
also previously included in House-passed H.R. 3630, but it was
not included in the conference report of that legislation (see
Part I-G.1.b.).
The legislative recommendation favorably transmitted by the
Committee and subsequently included in H.R. 5652--based on
legislation (H.R. 1956) introduced by Representative Sam
Johnson--would require individuals (or at least one spouse in
the case of a joint return) to include their Social Security
Number (SSN) on their tax return in order to claim the
refundable portion of the child tax credit (sometimes referred
to as the additional child tax credit (ACTC)). The
recommendation would also provide the IRS ``math error
authority'' if a taxpayer fails to meet this requirement,
permitting the IRS to refuse to pay out the ACTC for returns
without an SSN, instead of making the payment and later seeking
to recoup it.

r. Restoring Access to Medication Act (H.R. 5842)

On May 18, 2012, Representative Lynn Jenkins--along with
Representative Erik Paulsen and Representative David G.
Reichert--introduced H.R. 5842, the ``Restoring Access to
Medication Act.'' On May 31, 2012, the Committee held a mark-up
on the bill and ordered it favorably reported, as amended, by a
vote of 24-9, and the report (H. Rept. 112-516) was filed on
June 5, 2012. On June 1, 2012, a Rules Committee Print of H.R.
436 (Rules Committee Print 112-23) was posted, which also
incorporated the text of three additional pieces of legislation
previously marked-up by the Ways and Means Committee, including
H.R. 5842. For further information on H.R. 436, which
subsequently passed the House, see section 2f.
As reported by the Committee--and as subsequently
incorporated into H.R. 436 as passed by the House--H.R. 5842
would repeal the restrictions, which began in 2011, on the
purchase of over-the-counter medications through flexible
spending arrangements (FSAs), health reimbursement arrangements
(HRAs), health savings accounts (HSAs), and Archer medical
savings accounts (Archer MSAs) imposed by the Patient
Protection and Affordable Care Act (``PPACA'') (P.L. 111-148).

s. To amend the Internal Revenue Code of 1986 to improve health savings
accounts, and for other purposes (H.R. 5858)

On May 29, 2012, Representative Wally Herger--along with
Representative Diane Black--introduced H.R. 5858, a bill to
amend the Internal Revenue code of 1986 to improve health
savings accounts (HSAs), and for other purposes. On May 31,
2012, the Committee marked up the bill and ordered it favorably
reported, as amended, by a vote of 21-7, and the report (H.
Rept. 112-517) was filed on June 5, 2012. As of January 2,
2013, the House had not taken up the legislation.
As ordered reported by the Committee, H.R. 5858 would (1)
expand the ``saver's credit'' to cover contributions to HSAs,
including both direct contributions by taxpayers and salary
reductions through employer-sponsored cafeteria plans; (2)
treat HSAs opened within 60 days after the establishment of the
high-deductible health plan (HDHP) as having been opened on the
same day as the HDHP; (3) eliminate the marriage penalty in HSA
catch-up contributions; (4) allow veterans who have service-
connected disabilities to continue to make HSA contributions
even if they have received VA care during the preceding three
months; and (5) permit tax-free distributions from HSAs to be
used for early-retiree health coverage (including surviving
spouses) provided by a former employer, but only if the
beneficiary is aged 55-64.

t. Repeal of Obamacare Act (H.R. 6079)

On July 9, 2012, Majority Leader Eric Cantor, along with
Chairman Camp and 16 other cosponsors, introduced H.R. 6079,
the ``Repeal of Obamacare Act.'' On July 11, 2012, the House
passed the bill under a rule by a vote of 244-185. As of
January 2, 2013, the Senate had not yet taken up the
legislation. For information on a related bill (H.R. 2)
previously passed by the House, see section 2a.
As passed by the House, H.R. 6079 would generally 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.

u. Buffett Rule Act of 2012 (H.R. 6410)

On September 14, 2012, Rep. Steve Scalise--along with 15
cosponsors--introduced H.R. 6410--the ``Buffett Rule Act of
2012.'' On September 19, 2012, the House passed H.R. 6410 under
suspension of the rules by a voice vote. As of January 2, 2013,
the Senate had not taken up the legislation.
As passed by the House, H.R. 6410 would direct the Internal
Revenue Service to add to appropriate tax forms a box with the
caption: ``By checking here, I signify that in addition to my
tax liability (if any), I would like to donate the included
payment to be used exclusively for the purpose of paying down
the national debt.'' Under current law, while individuals may
make a gift to the U.S. government to be used to reduce the
debt held by the public, there is no dedicated line on current
tax forms to facilitate a gift to the United States for this
purpose.

v. Spending Reduction Act of 2012 (H.R. 6684)

On December 19, 2012, Majority Leader Eric Cantor
introduced H.R. 6684, the ``Spending Reduction Act of 2012.''
On December 20, 2012, the House passed H.R. 6684 under a rule
by a vote of 215-209, with one Member voting present. As of
January 2, 2013, the Senate had not taken up the legislation.
As passed by the House, H.R. 6684 closely resembled--and
with respect to its two tax provisions, was identical to--the
text of the ``Sequester Replacement Reconciliation Act of
2012'' (H.R. 5652), which previously passed the House on May
10, 2012 (see section 2q). (Like H.R. 5652, H.R. 6684 also
contained a provision implicating the Ways and Means
Committee's jurisdiction over Human Resources-related issues;
for further information on that other provision, see Part I-D).
The first tax provision in H.R. 6684 would require
overpayments of certain Federally-subsidized insurance premium
tax credits to be entirely repaid. The Patient Protection and
Affordable Care Act of 2010 (``PPACA,'' Pub. L. No. 111-148)
and the Health Care and Education Reconciliation Act
(``HCERA,'' Pub. L. No. 111-152) provided for refundable tax
credits for certain Federally-subsidized health insurance
policies and capped the amount of credit overpayments that can
be recouped. The Committee's recommendation would repeal
section 36B(f)(2)(B) of the Internal Revenue Code of 1986, as
added by PPACA and subsequently amended by Pub. L. No. 111-309
and Pub. L. No. 112-9, thereby requiring full repayment of such
overpayments. This language was also previously included in
H.R. 436, which passed the House on June 7, 2012 (see section
2f).
The second tax provision--based on legislation (H.R. 1956)
introduced by Representative Sam Johnson--would require
individuals (or at least one spouse in the case of a joint
return) to include their Social Security Number (SSN) on their
tax return in order to claim the refundable portion of the
child tax credit (sometimes referred to as the additional child
tax credit (ACTC)). It would also provide the IRS ``math error
authority'' if a taxpayer fails to meet this requirement,
permitting the IRS to refuse to pay out the ACTC for returns
without an SSN, instead of making the payment and later seeking
to recoup it. A related provision was also previously included
in House-passed H.R. 3630, but it was not included in the
conference report of that legislation (see Part I-G.1.b.).

3. OTHER TAX MATTERS

a. 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 Internal Revenue 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 and 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, Joint Committee on Taxation (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) Thomas A. Barthold, Chief of
Staff, Joint Committee on Taxation; (ii) Mihir A. Desai, Mizuho
Financial Group Professor of Finance, Harvard Business School;
(iii) Pamela F. Olson, Partner, Skadden, Arps, Slate, Meagher &
Flom; (iv) Victor Fleischer, Associate Professor of Law,
University of Colorado Law School; and (v) 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) the Honorable Mike Huckabee, former Governor
of Arkansas; (ii) Laurence J. Kotlikoff, Professor of
Economics, Boston University, Boston, Massachusetts;
accompanied by David Tuerck, Executive Director, The Beacon
Hill Institute, Professor and Chairman, Department of
Economics, Suffolk University; (iii) Bruce Bartlett, Columnist,
Tax Notes, The Fiscal Times, Contributor, The New York Times;
(iv) Michael J. Graetz, Columbia Alumni Professor of Tax Law,
Columbia University; (v) Rosanne Altshuler, Professor and
Chair, Economics Department, Rutgers University; (vi) Robert J.
Carroll, Principal, Ernst & Young LLP; (vii) Jim White,
Director, Tax Issues, Government Accountability Office; (viii)
Daniel J. Mitchell, Senior Fellow, Cato Institute; and (ix)
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) Thomas
Barthold, Chief of Staff, Joint Committee on Taxation; (ii)
Douglas Holtz-Eakin President, American Action Forum; (iii)
John Buckley, Visiting Professor, Georgetown University Law
Center; and (iv) William Beach, Director, Center for Data
Analysis, the Heritage Foundation.
On December 6, 2011, the Committee, jointly with the Senate
Committee on Finance, received testimony on the complex
relationship between the Internal Revenue Code and financial
products, focusing on the potentially inconsistent tax
treatment of similar financial products and how the Internal
Revenue Code has responded to an evolving financial products
market. At the hearing, staff of the Joint Committee on
Taxation (JCT) formally presented a report on the tax treatment
of financial products. This JCT staff report was requested by
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) Thomas A.
Barthold, Chief of Staff, Joint Committee on Taxation; (ii)
Alex Raskolnikov, Charles Evans Gerber Professor of Law and Co-
chair of the Charles E. Gerber Transactional Studies Program,
Columbia Law School; (iii) Andrea S. Kramer, Partner, McDermott
Will & Emery LLP; and (iv) David S. Miller, Partner,
Cadwalader, Wickersham & Taft LLP.
On February 8, 2012, the full Committee held a hearing on
the interaction of tax and financial accounting on tax reform,
focusing on whether tax legislation works as intended when
Congress fails to account for the effects of financial
accounting on corporate behavior. The Committee received
testimony from (i) Michael D. Fryt, Corporate Vice President,
Tax, FedEx Corporation; (ii) Mark A. Schichtel, Senior Vice
President & Chief Tax Officer, Time Warner Cable; (iii)
Michelle Hanlon, Associate Professor of Accounting, MIT Sloan
School of Management; (iv) Tom S. Neubig, National Director,
Quantitative Economics and Statistics, Ernst & Young LLP; and
(v) Timothy S. Heenan, Vice President, Treasury & Tax, Praxair,
Inc.
On March 7, 2012, the Committee held a hearing on the tax
treatment of closely-held businesses in the context of tax
reform. The Committee received testimony from (i) Mark Smetana,
Chief Financial Officer, Eby-Brown Company; (ii) Dewey W.
Martin, CPA, testifying on the behalf of the National
Federation of Independent Businesses; (iii) Stefan F. Tucker,
Partner, Venable, LLP; (iv) Jeffrey L. Kwall, Kathleen and
Bernard Beazley Professor of Law, Loyola University School of
Law; (v) Tom Nichols, Meissner Tierney Fisher & Nichols S.C.;
and (vi) Martin A. Sullivan, Contributing Editor, Tax Analysts.
On April 17, 2012, the Committee held a hearing on tax
reform and tax-favored retirement accounts. The hearing
examined whether, as part of comprehensive tax reform, various
reform options could achieve the three goals of simplification,
efficiency, and increasing retirement and financial security
for American families. The Committee received testimony from
(i) Jack VanDerhei, Research Director, Employee Benefit
Research Institute; (ii) Judy A. Miller, Chief of Actuarial
Issues and Director of Retirement Policy, American Society of
Pension Professionals and Actuaries; (iii) William Sweetnam,
Principal, Groom Law Group; (iv) David John, Senior Research
Fellow in Retirement Security and Financial Institutions, The
Heritage Foundation; and (v) Randy H. Hardock, Partner, Davis &
Harman LLP, testifying on behalf of the American Benefits
Council.
On July 10, 2012, the Committee held a hearing on the tax
ramifications of the Supreme Court's ruling on the Democrats'
health care law. The hearing focused on the implications of the
Supreme Court's ruling that the individual mandate is
constitutional on the grounds that it is a tax and that
Congress has the broad power to levy taxes far beyond the
historic scope of raising revenue. The Committee received
testimony from (i) Steven G. Bradbury, Partner, Dechert LLP;
(ii) Carrie Severino, Chief Counsel, Policy Director, Judicial
Crisis Network; (iii) Lee A. Casey, Partner, Baker Hostetler;
and (iv) Walter Dellinger, Partner, O'Melveny & Myers LLP.
On July 19, 2012, the Committee held a hearing on tax
reform and the U.S. manufacturing sector. The hearing focused
on how the current tax system affects U.S. manufacturers,
including U.S.-based public and closely held companies as well
as foreign-owned U.S. manufacturers, and how comprehensive tax
reform might affect their ability to expand and create jobs.
The Committee received testimony from (i) Diane Dossin, Chief
Tax Officer, Ford Motor Company; (ii) Henry W. Gjersdal, Jr.,
Vice President of Tax and Real Estate, 3M; (iii) Susan L. Ford,
Vice President of Tax, Corning Inc.; (iv) Ralph E. Hardt,
President, Jagemann Stamping Company; (v) Kim Beck, President
and CEO, Automatic Feed Company, on behalf of the Association
for Manufacturing Technology; (vi) Hugh Spinks, Vice President
of Tax, Air Liquide USA Inc.; and (vii) Heather Boushey, Ph.D.,
Senior Economist, Center for American Progress.
On September 20, 2012, the Committee, jointly with the
Senate Committee on Finance, received testimony on tax reform
and the tax treatment of capital gains. The hearing explored
capital gains taxation and its history, the impact of the
capital gains tax rate on investor behavior, the treatment of
capital gains as compared to ordinary income, the revenue-
maximizing rate on capital gains, the distribution of capital
gains income across taxpayer income levels, and the types of
assets eligible for capital gains treatment. Testimony was
received from (i) David H. Brockway, Partner, Bingham McCutchen
LLP; (ii) Lawrence B. Lindsey, President and CEO, The Lindsey
Group; (iii) Leonard E. Burman, Daniel Patrick Moynihan
Professor of Public Affairs at the Maxwell School, Syracuse
University; (iv) David L. Verrill, Founder and Managing
Director, Hub Angels Investment Group LLC; and (v) William D.
Stanfill, General Partner, Montegra Capital Income Fund, and
Founding Partner, TrailHead Ventures, L.P.

b. Hearings Held by the Subcommittee on Select Revenue Measures

On March 3, 2011, the Subcommittee received testimony on
the special burdens that the Internal Revenue Code imposes on
small businesses and pass-through entities and the need for
comprehensive tax reform to address these problems from (i)
Robert Carroll, Principal, Qualitative Economics and
Statistics, Ernst & Young LLP; (ii) Patricia A. Thompson,
Chair, Tax Executive Committee, American Institute of Certified
Public Accountants, Piccerelli, Gilstein & Co. LLP; (iii)
Dennis Tarnay, Chief Financial Officer, Lake Erie Electric,
Inc.; and (iv) 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, and by H.R. 358, as
ordered reported by the House Energy and Commerce Subcommittee
on Health on February 11, 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)
Nancy L. McLernon, President and Chief Executive Officer,
Organization for International Investment; (ii) Alexander
Spitzer, Senior Vice President--Taxes, Nestle Holdings, Inc.;
(iii) Claude Draillard, Chief Financial Officer, Dassault
Falcon Jet Corporation; (iv) Jeffrey DeBoer, President and
Chief Executive Officer, The Real Estate Roundtable; (v) Gary
Hufbauer, Reginald Jones Senior Fellow, Peterson Institute for
International Economics; (vi) Robert Stricof, Partner, Deloitte
Tax LLP; and (vii) 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) 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, Clean Economy Network; (viii)
Andrew J. Littlefair, President and Chief Executive Officer,
Clean Energy Fuels; (ix) Lawrence B. Lindsey, President and
Chief Executive Officer, The Lindsey Group; (x) The Honorable
Calvin Dooley, President and Chief Executive Officer, American
Chemistry Council; (xi) David W. Kreutzer, Research Fellow in
Energy Economics and Climate Change, The Heritage Foundation;
and (xii) 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) John L. Harrington, Partner, SNR
Denton; (ii) Tim Tuerff, Partner, Deloitte Tax LLP; (iii) David
G. Noren, Partner, McDermott, Will & Emery; (iv) Paul W.
Oosterhuis, Partner, Skadden, Arps, Slate, Meagher & Flom LLP &
Affiliates; and (v) Martin A. Sullivan, Contributing Editor,
Tax Analysts.
On February 1, 2012, the Subcommittee, along with the
Subcommittee on Oversight, received testimony on harbor
maintenance funding and maritime tax issues. The hearing
examined the structure of the Harbor Maintenance Trust Fund and
the Harbor Maintenance Tax, and considered whether U.S. anti-
deferral rules inhibit the expansion of the U.S. shipping
industry. Testimony was received from (i) The Honorable Michael
Strain, Commissioner, Louisiana Department of Agriculture &
Forestry; (ii) Gary LaGrange, President and Chief Executive
Officer, Port of New Orleans; (iii) Steven A. Fisher, Executive
Director, American Great Lakes Ports Association; (iv) Morten
Arntzen, President and Chief Executive Officer, Overseas
Shipholding Group; (v) James C. McCurry, Jr., Director of
Administration, Georgia Ports Authority; and (vi) Michael
Leone, Port Director, Massachusetts Port Authority.
On April 26, 2012, the Subcommittee held a hearing on
certain expiring tax provisions. The hearing provided Members
of Congress the opportunity to testify on behalf of specific
tax proposals they have introduced or cosponsored in the 112th
Congress related to the extension, modification, or termination
of one or more tax extenders. Testimony was received from (i)
Representative Charles F. Bass; (ii) Representative Brian
Bilbray; (iii) Representative Diane Black; (iv) Representative
Kevin Brady; (v) Representative Bruce L. Braley; (vi)
Representative John Campbell; (vii) Representative Donna M.
Christensen; (viii) Representative Jim Costa; (ix)
Representative Geoff Davis; (x) Representative Theodore E.
Deutch; (xi) Representative John Garamendi; (xii)
Representative Michael G. Grimm; (xiii) Representative Wally
Herger; (xiv) Representative Jaime Herrera Beutler; (xv)
Representative Lynn Jenkins; (xvi) Representative Steve King;
(xvii) Representative Tom Latham; (xviii) Representative Jim
McDermott; (xix) Representative James P. McGovern; (xx)
Representative Pedro R. Pierluisi; (xxi) Representative Mike
Pompeo; (xxii) Representative Tom Reed; (xxiii) Representative
David G. Reichert; (xxiv) Representative Aaron Schock; and
(xxv) Representative Peter Welch.
On June 8, 2012, the Subcommittee held a hearing on the
framework for evaluating certain expiring tax provisions. The
hearing explored ideas on the framework that Congress should
use to evaluate tax extenders, the principles of good tax
policy that Congress should apply during this evaluation, and
the specific metrics against which Congress should test the
merits of particular provisions. The Subcommittee received
testimony from (i) Jim White, Director, Tax Issues, Government
Accountability Office; (ii) Donald B. Marron, Director, Tax
Policy Center, The Urban Institute; (iii) Alex Brill, Research
Fellow, American Enterprise Institute; and (iv) Aaron
Gornstein, Undersecretary for Housing and Community
Development, Department of Housing and Community Development,
Commonwealth of Massachusetts.
On June 27, 2012, the Subcommittee on Select Revenue
Measures and the Subcommittee on Human Resources held a joint
hearing on how welfare and tax benefits can discourage work.
The hearing focused on the interaction of various welfare and
tax credit programs and how concurrent receipt of benefits from
multiple programs can create perverse incentives that
discourage work and higher earnings. The Subcommittees received
testimony from (i) The Right Honorable Iain Duncan Smith,
Secretary of State for Work and Pensions, United Kingdom; (ii)
Representative Gwen Moore (D-WI); (iii) Clifford Thies, Ph.D.,
Professor of Economics and Finance, Shenandoah University; (iv)
Eugene Steuerle, Ph.D., Senior Fellow, The Urban Institute; (v)
Jared Bernstein, Ph.D., Senior Fellow, Center on Budget and
Policy Priorities; and (vi) Ike Brannon, Ph.D., Director of
Economic Policy and Congressional Relations, American Action
Forum.

B. Legislative Review of Trade Issues

1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS

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. On May
15, 2012, the U.S.-Colombia Trade Promotion Agreement entered
into force.

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. On October 31,
2012, the U.S.-Panama Trade Promotion Agreement entered into
force.

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. On February 21, 2012, USTR Kirk sent the
Committee a letter stating the Administration's intent to enter
the U.S.-Korea FTA into force on March 15, 2012, and stating
the Administration's commitment to address certain outstanding
issues. The Agreement subsequently entered into force on March
15, 2012.

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

On August 2, 2011, Chairman Camp introduced, for himself
and Ranking Member Levin, Chairman Brady and Ranking Member
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. On May 28, 2012, Representative
Joe Crowley introduced H.J. Res. 109 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. There was no further action
taken on this bill. H.R. 5986 (described below) amended the
Burmese Freedom and Democracy Act of 2003 to renew, for three
years, the President's authority to ban the import of Burmese
products and approved the renewal of import restrictions
contained in the Act for one year. On August 2, 2012, the House
passed the bill by voice vote, and the Senate passed it by
unanimous consent. The President signed the bill into law on
August 10, 2012.

f. Ultralight Aircraft Smuggling Prevention Act of 2012 (P.L. 112-93)

On January 23, 2012, Representative Gabrielle Giffords and
Representative Jeff Flake introduced H.R. 3801, the
``Ultralight Aircraft Smuggling Prevention Act of 2012.'' On
January 25, 2012, House passed the bill under suspension of the
rules by a vote of 408-0. The Senate passed the bill without
amendment by unanimous consent on January 26, 2012. The
President signed the bill into law on February 10, 2012.
H.R. 3801 amended the Tariff Act of 1930 with respect to
aviation smuggling to extend its already existing criminal
penalties to the use of ultralight planes in aviation
smuggling. On January 25, 2012, Chairman Camp exchanged letters
with Chairman Howard McKeon of the Committee on Armed Services
waiving claims for jurisdiction on this bill but not
jurisdictional claims over the subject matter in the future.

g. To apply the countervailing duty provisions of the Tariff Act of
1930 to nonmarket economy countries, and for other purposes
(P.L. 112-99)

On February 29, 2012, Chairman Camp, Ranking Member Levin
and 128 cosponsors introduced H.R. 4105, ``To apply the
countervailing duty provisions of the Tariff Act of 1930 to
nonmarket economy countries, and for other purposes.'' On March
6, 2012, the House passed the bill under suspension of the
rules by a vote of 370-39. The Senate passed the bill by
unanimous consent on March 7, 2012, and the President signed
the bill into law on March 13, 2012.
H.R. 4105 amended the Tariff Act of 1930 to provide the
Department of Commerce the authority to impose countervailing
duties on imports into the United States from a nonmarket
economy country subsidizing, directly or indirectly, the
manufacture, production, or export of merchandise that
materially injures, or threatens material injury, to a U.S.
industry. In cases in which the Commerce Department applies
both an antidumping and countervailing duty with respect to a
product from a nonmarket economy country, the bill also
requires the Department to reduce the antidumping duty by the
amount of the estimated increase in the dumping margin as the
result of a countervailed subsidy to the extent that such
increase can be reasonably estimated.

h. Border Tunnel Prevention Act of 2012 (P.L. 112-127)

On March 1, 2012, Representative Silvestre Reyes introduced
H.R. 4119, the ``Border Tunnel Prevention Act of 2012'' to
provide for penalties for use, attempt to construct, or
financing of construction of an unauthorized tunnel that
crosses the international border between the United States and
another country. On May 15, 2012, Chairman Camp exchanged
letters with Chairman Lamar Smith of the Judiciary Committee
reflecting the agreement of the Committees to strip the
provisions in the bill that were in the jurisdiction of the
Committee on Ways and Means, relating to civil asset
forfeiture. That same day, the House passed the bill under
suspension of the rules by a vote of 416-4. The Senate passed
the bill on May 17, 2012, without amendment, by unanimous
consent, and the President signed the bill into law on June 5,
2012.

i. To amend the African Growth and Opportunity Act to extend the third-
country fabric program and to add South Sudan to the list of
countries eligible for designation under that Act, to make
technical corrections to the Harmonized Tariff Schedule of the
United States relating to the textile and apparel rules of
origin for the Dominican Republic-Central America-United States
Free Trade Agreement, to approve the renewal of import
restrictions contained in the Burmese Freedom and Democracy Act
of 2003, and for other purposes, H.R. 5986. (P.L. 112-163)

On June 21, 2012, Chairman Dave Camp, Ranking Member Sander
Levin, and twenty original co-sponsors introduced H.R. 5986. On
August 2, 2012, the House passed the bill by voice vote. On the
same day, the Senate passed the bill without amendment by
unanimous consent. The President signed the bill into law on
August 10, 2012.
Section 1 amends the African Growth and Opportunity Act to
extend through FY2015 the third-country fabric rule granting
duty-free treatment of apparel articles wholly assembled, or
knit-to-shape and wholly assembled, or both, in one or more
lesser developed beneficiary sub-Saharan African countries,
regardless of the country of origin of the fabric or the yarn
used to make such articles. The legislation also ensures that
AGOA benefits are available to the Republic of South Sudan
(South Sudan).
Section 2 amends the Harmonized Tariff Schedule of the
United States to implement non-controversial modifications to
the textile and apparel rules of origin for the Dominican
Republic-Central America-United States Free Trade Agreement
(CAFTA-DR).
Section 3 amends the Burmese Freedom and Democracy Act of
2003 to renew, for three years, the President's authority to
ban the import of Burmese products and approves the renewal of
import restrictions contained in the Act for one year.
Sections 4 and 5 contain the offsets for the bill, amending
the Internal Revenue Code to require estimated tax payments and
the Consolidated Omnibus Budget Reconciliation Act to extend
certain Customs user fees.

j. Russia and Moldova Jackson-Vanik Repeal and Sergei Magnitsky Rule of
Law Accountability Act of 2012 (P.L. 112-208)

On July 19, 2012, Chairman Camp, Ranking Member Levin,
Trade Subcommittee Chairman Brady, Trade Subcommittee Ranking
Member McDermott, and Reps. Reichert, Rangel, Roskam,
Blumenauer, Paulsen, and Crowley introduced H.R. 6156. On July
26, 2012, the Committee held a mark-up session to consider H.R.
6156. The Committee ordered H.R. 6156 favorably reported,
without amendment, by a voice vote (H. Rpt. 112-632). On
November 13, 2012, the Committee on Rules reported to the House
H. Res. 808, which made in order an amendment in the nature of
a substitute to H.R. 6156 to include H.R. 4405 (the Sergei
Magnitsky Rule of Law Accountability Act of 2012) with
modifications. On November 16, 2012, the House passed the bill
by a recorded vote of 365-43. On December 6, 2012, the Senate
passed the bill by a recorded vote of 92-4. The President
signed H.R. 6156 into law on December 14, 2012.
H.R. 6156 authorizes the President to determine that title
IV of the Trade Act of 1974 should no longer apply to Russia
and Moldova and to proclaim the extension of normal trade
relations treatment to the products of Russia and Moldova. The
bill also requires the U.S. Trade Representative to annually
report on whether Russia's World Trade Organization commitments
are fully implemented and on enforcement actions against Russia
to ensure Russia's full compliance with its World Trade
Organization obligations. In addition, the bill requires the
U.S. Trade Representative and the State Department to report on
efforts to promote the rule of law in Russia and to support
U.S. trade and investment and requires the Commerce Department
to establish a phone hotline and secure website to allow the
public to report on corruption, bribery, and attempted bribery
in Russia. The bill requires the U.S. Trade Representative to
report on Russia's laws, policies, and practices that deny fair
and equitable treatment to U.S. digital trade, and to negotiate
a bilateral sanitary and phytosanitary equivalency agreement
and an intellectual property rights action plan. Finally, the
bill requires that those in Russia responsible for the death,
torture, or repression of individuals investigating crimes by
Russian government officials or exercising human rights be
publicly named and sanctioned.

2. IMPLEMENTATION OF 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; and
(v) Stephen E. Biegun, Corporate Officer and Vice President of
International Governmental Affairs, Ford Motor Company.
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.
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 law 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 mark-up 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 February 21, 2012, USTR Kirk sent the Committee a letter
stating the Administration's intent to enter the U.S.-Korea FTA
into force on March 15, 2012, and stating the Administration's
commitment to address certain outstanding issues. The Agreement
subsequently entered into force on March 15, 2012.
On February 29, 2012, the Committee held a hearing on
current trade issues, including on the status of implementation
of the U.S.-Colombia Trade Promotion Agreement, U.S.-Panama
Trade Promotion Agreement, and U.S.-Korea Free Trade Agreement.
On May 15, 2012, the U.S.-Colombia Trade Promotion
Agreement entered into force.
On October 31, 2012, the U.S.-Panama Trade Promotion
Agreement entered into force.

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 Camp introduced, for himself
and Ranking Member Levin, Chairman Brady and Ranking Member
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.
On December 14-18, 2011, the Committee conducted a
bipartisan staff delegation to the Eighth Ministerial
Conference of the World Trade Organization in Geneva,
Switzerland. The staffdel participated in the Ministerial
Conference, including meetings with trade ministers from WTO
member countries, U.S. officials, and business leaders.
On February 29, 2012, the Committee held a hearing on
current trade issues, including Russia's accession to the WTO,
WTO negotiations, and ``post-Doha'' issues such as an
international services trade agreement, Information Technology
Agreement (ITA) expansion, and a trade facilitation agreement.
On March 26-29, 2012, the Committee conducted a bipartisan
staff delegation to Geneva, Switzerland, to participate in the
Symposium on Exchange Rate Policies and Trade being hosted by
the World Trade Organization (WTO) Working Group on Trade,
Debt, and Finance and to meet with officials from other WTO
member countries, WTO secretariat staff, and U.S. officials.
On June 24-28, 2012, the Committee conducted a staff
delegation to Geneva, Switzerland, to discuss ongoing WTO
discussions regarding a possible international services
agreement, to attend meetings of the WTO services cluster, to
participate in the WTO Workshop on Trade in Financial Services
and Development, and to meet with officials from other WTO
member countries, WTO secretariat staff, and U.S. officials.
On September 20, 2012, the Subcommittee on Trade held a
hearing on the benefits of expanding U.S. services trade
through an International Services Agreement. The hearing
focused on the benefits of expanding U.S. services trade,
including by negotiating an international services agreement.
The hearing addressed the importance of services exports as a
source of well-paying U.S. jobs and economic growth. In
addition, the hearing examined the current state of ongoing
discussions concerning an international services agreement and
explored how best to support a successful initiative. The
Subcommittee received testimony from (i) Ambassador Michael
Punke, Deputy United States Trade Representative and Permanent
Representative to the World Trade Organization (WTO); (ii) Dr.
J. Bradford Jensen, Professor of Economics and International
Business, McDonough School of Business Georgetown University;
(iii) Thomas Klein, President, Sabre Holdings; (iv) Karl
Fessenden, Vice President, Power Generation Services, GE
Energy; (v) Charles Lake, Chairman, Aflac Japan; and (vi)
Daniel Brutto, President, UPS International, who testified on
behalf of the Coalition of Services Industries.

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.
On February 29, 2012, the Committee held a hearing on
current trade issues, including efforts by the Administration
to address barriers to trade. Ambassador Kirk testified before
the Committee on the Administration's views on these issues.
On February 29, 2012, Chairman Camp, Ranking Member Levin,
and 128 cosponsors introduced H.R. 4105, ``to apply the
countervailing duty provisions of the Tariff Act of 1930 to
nonmarket economy countries, and for other purposes.'' On March
6, 2012, the House passed the bill under suspension of the
rules by a vote of 370-39. The Senate passed the bill by
unanimous consent on March 7, 2012, and the President signed
the bill into law on March 13, 2012 (P.L. 112-99).

8. THE TRANS-PACIFIC PARTNERSHIP 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, Ranking Member Levin, Trade
Subcommittee Chairman Brady, and Ranking Member McDermott
attended 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 December 14, 2011, the Subcommittee held a hearing on
the Trans-Pacific Partnership (TPP) negotiations. The
Subcommittee received testimony from (i) Ambassador Demetrios
Marantis, Deputy U.S. Trade Representative, Office of the
United States Trade Representative; (ii) Devry S. Boughner,
Director, International Business Relations on behalf of
Cargill, Inc. and the U.S. Business Coalition for TPP; (iii)
Angela Marshall Hofmann, Vice President, Global Integrated
Sourcing and Trade Wal-Mart Stores; and (iv) Michael Wessel,
President, The Wessel Group. The hearing focused on the status
and future of the ongoing TPP agreement negotiations as well as
the potential benefits of the agreement for U.S. companies,
workers, and farmers. The hearing also explored how the TPP
agreement will be a ``21st century agreement'' by addressing
barriers to trade beyond tariffs and increasing trade
facilitation.
On February 29, 2012, the Committee held a hearing on
current trade issues, including the status of the TPP
negotiations, the potential benefits of a TPP agreement for the
United States, and the prospect for Canada, Japan, and Mexico
to join the TPP negotiations. Ambassador Kirk testified before
the Committee on the Administration's views on these issues.
On July 9, 2012, the United States Trade Representative
notified Congress that the Administration intends to include
Mexico in the ongoing negotiations of the Trans-Pacific
Partnership Agreement.
On July 10, 2012, the United States Trade Representative
notified Congress that the Administration intends to include
Canada in the ongoing negotiations of the Trans-Pacific
Partnership Agreement.

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 the 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.
On January 31, 2012, Chairman Dave Camp and Senate Finance
Committee Chairman Max Baucus sent a letter to the
Administration encouraging it to pressure China to stop
unfairly undervaluing its currency at a World Trade
Organization (WTO) symposium in March. In the letter, Camp and
Baucus noted that China has actively blocked currency
undervaluation discussions at the WTO and emphasized that
China's unfair trade practices, including its currency
undervaluation, cost U.S. jobs.
On February 29, 2012, the Committee held a hearing on
current trade issues, including the challenges and
opportunities presented by the U.S. economic relationship with
China. Ambassador Kirk testified before the Committee on the
Administration's views on these issues.
On March 1, 2012, the Committee held a meeting with
Treasury Secretary Geithner, Commerce Secretary Bryson, and
United States Trade Representative Ambassador Kirk about the
Administration's China economic policy. The meeting provided an
opportunity for Committee Members to have a bipartisan and
candid, off-the-record discussion with the Administration about
its China economic policy.
On March 26-29, 2012, the Committee conducted a bipartisan
staff delegation to Geneva, Switzerland, to participate in the
Symposium on Exchange Rate Policies and Trade being hosted by
the World Trade Organization (WTO) Working Group on Trade,
Debt, and Finance and to meet with officials from other WTO
member countries, WTO secretariat staff, and U.S. officials.
On April 27, 2012, Republican Members of the Ways and Means
Committee sent a letter to the Administration concerning the
meeting of the U.S.-China Strategic & Economic Dialogue (S&ED)
to be held in early May. The letter highlighted key priorities
for these meetings, including the need to address long-standing
and specific concerns, improve U.S. market access in China,
further China's rebalancing of its economy, and restart
bilateral investment treaty negotiations.
On November 30, 2012, Chairman Dave Camp, Senate Finance
Committee Chairman Max Baucus, Ranking Member Sander Levin, and
Senate Finance Committee Ranking Member Orrin Hatch sent a
letter to the Administration ahead of the December meeting of
the U.S.-China Joint Commission on Commerce and Trade. The
letter addressed concerns about China's move away from market-
based reforms, highlighted a number of specific barriers, and
called for significant progress to show the American people
that the U.S.-China economic relationship is headed in the
right direction. The letter also called on the Administration
to continue to develop meaningful metrics to measure progress.
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.
On February 29, 2012, the Committee held a hearing on
current trade issues, including the issues surrounding Russia's
accession to the WTO and consideration of legislation to
graduate Russia from the Jackson-Vanik amendment and grant it
Permanent Normal Trade Relations (PNTR). Ambassador Kirk
testified before the Committee on the Administration's views on
this issue.
On June 6, 2012, the Committee held a meeting with Deputy
Assistant to the President and Deputy National Security Advisor
for International Economic Affairs Michael Froman, State Deputy
Secretary Ambassador William Burns, Deputy United States Trade
Representative Ambassador Miriam Sapiro, and Office of the U.S.
Trade Representative Chief Agricultural Negotiator Ambassador
Islam Siddiqui about Russia's accession to the WTO and granting
Russia PNTR. The meeting provided an opportunity for Committee
Members to have a bipartisan and candid, off-the-record
discussion with the Administration about trade and other issues
regarding Russia.
On June 20, 2012, the Committee held a hearing on Russia's
accession to the World Trade Organization and granting Russia
PNTR. The hearing focused on the significant opportunities
presented upon Russia's accession to the WTO and commercial
areas requiring continued attention, such as enforcement of IPR
and Russian SPS standards relating to U.S. agriculture exports.
The hearing explored the impact on U.S. employers, workers,
farmers, and ranchers if Congress does not grant Russia PNTR
and they are unable to obtain the benefits of Russia's
membership. In addition, the hearing provided an opportunity
for addressing Members' non-commercial concerns regarding
Russia. The Committee received testimony from (i) Ambassador
Ron Kirk, United States Trade Representative; (ii) Ambassador
William Burns, Deputy Secretary, United States Department of
State; (iii) Doug Oberhelman, Chairman and Chief Executive
Officer, Caterpillar Inc. (on behalf of The Business Roundtable
and the National Association of Manufacturers); (iv) Wayne H.
Wood, President, Michigan Farm Bureau; (v) Michael Rae,
President, Argus Ltd.; and (vi) James P. Mackin, Senior Vice
President and President, Cardiac Rhythm Disease Management,
Medtronic, Inc.
On July 19, 2012, Chairman Camp, Ranking Member Levin,
Trade Subcommittee Chairman Brady, Trade Subcommittee Ranking
Member McDermott, and Reps. Reichert, Rangel, Roskam,
Blumenauer, Paulsen, and Crowley introduced H.R. 6156, ``to
authorize the extension of nondiscriminatory treatment (normal
trade relations treatment) to products of the Russian
Federation and Moldova and to require reports on the compliance
of the Russian Federation with its obligations as a member of
the World Trade Organization, and for other purposes.''
On July 26, 2012, the Committee held a mark-up session to
consider H.R. 6156. The Committee ordered H.R. 6156 favorably
reported, without amendment, by a voice vote (H. Rpt. 112-632).
On November 13, 2012, the Committee on Rules reported to the
House H. Res. 808, which made in order an amendment in the
nature of a substitute to H.R. 6156 to include H.R. 4405 (the
Sergei Magnitsky Rule of Law Accountability Act of 2012) with
modifications. On November 16, 2012, the House passed the bill
by a recorded vote of 365-43. On December 6, 2012, the Senate
passed the bill by a recorded vote of 92-4. The President
signed H.R. 6156 into law on December 14, 2012.

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.
On May 28, 2012, Representative Joe Crowley introduced H.J.
Res 109 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. No further action was taken on this resolution. On August
2, 2012, both the House and Senate passed H.R. 5986 (described
above), which, among other things, amended the Burmese Freedom
and Democracy Act of 2003 to renew, for three years, the
President's authority to ban the import of Burmese products and
approved the renewal of import restrictions contained in the
Act for one year. The President signed H.R. 5986 into law on
August 10, 2012.

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.
On December 14, 2011, the House passed H.R. 2105, under
suspension of the rules, by a vote of 418-2. Also on December
14, 2011, the House passed H.R. 1905, under suspension of the
rules, by a vote of 410-11. On May 21, 2012, the Senate passed
H.R. 1905, with amendments, by voice vote. After extensive
negotiations, the House Foreign Affairs Committee agreed to
amend provisions of H.R. 1905 within Ways and Mean's
jurisdiction to address the Committee's concerns. On August 1,
2012, the House agreed to the Senate amendment with amendment
pursuant to H. Res. 750, by a vote of 421-6. On August 1, 2012,
the Senate agreed to the House amendment to the Senate
amendment to H.R. 1905 by voice Vote. On August 10, 2012, the
President signed H.R. 1905, as amended, into law.
On December 4, 2012, the Senate amended and passed H.R.
4310, the ``National Defense Authorization Act for Fiscal Year
2013.'' The Senate version of H.R. 4310 included subtitles that
contained, among other things, the authority for the President
to impose import sanctions on certain expanded activities with
respect to Iran and the Democratic Republic of Congo. The
inclusion of the import sanctions violated the Origination
Clause (Article I, Section 7, clause 1 of the U.S.
Constitution) because H.R. 4310 as passed by the House did not
contain revenue measures. On December 12, 2012, Chairman Camp
introduced H. Res. 829, which stated that H.R. 4310 as passed
by the Senate contravened the Origination Clause. H. Res. 829
passed the House without objection. The Senate then considered
Senate Amendment (S.3254, as amended) to H.R. 4310 and modified
the bill through Senate Amendments 3332 and 3333 by unanimous
consent to remove the import sanctions from the bill. The
Senate then passed the amended H.R. 4310 by voice vote. Both
the House and Senate voted to enter into Conference on H.R.
4310. The Committee continued extensive negotiations with the
Armed Services Committee to address the Committee's concerns.
On December 20, 2012, the House passed the Conference Report by
a vote of 315-107. On December 21, 2012, the Senate passed the
Conference Report by a recorded vote of 81-14. At the time of
this Report, the President had not yet signed the bill.

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.

Taiwan

On March 21, 2012, Chairman Camp and House Foreign Affairs
Committee Chairman Ros-Lehtinen exchanged letters regarding
H.R. 2918, the ``Taiwan Policy Act,'' which contains provisions
affecting the Committee's tax and trade jurisdiction. The
Committee's concerns were addressed, and the Committee agreed
to forego action in order to expedite floor consideration. At
the time of this report, H.R. 2918 has not been considered by
the full House.

10. THE MISCELLANEOUS TARIFF BILL

The Committee continued its work concerning
noncontroversial bills to eliminate or reduce duties on
products not made in sufficient quantities in the United
States. On March 30, 2012, Chairman Camp along with Ranking
Member Levin, Chairman Brady, and Ranking Member McDermott
announced the commencement of the Miscellaneous Tariff Bill
(MTB) process, requiring Members to introduce bills by April
30, 2012. Due to the overwhelming Member interest in
participating in the process, the Committee subsequently
informed Members that they would meet the April 30 deadline if
their draft bills were submitted to Legislative Counsel on
April 30 and then introduced and submitted to the Ways and
Means Committee online MTB submission process no later than on
May 16, 2012. The Committee then announced on May 24, 2012,
that it would accept public comments on the submitted bills
until June 22, 2012. Because of the sheer number of bills that
were submitted to the Committee's MTB process, the Committee
continued to receive public comments on the submitted bills
through the process and, in keeping with the Committee's
commitment to transparency, these comments were posted on the
Committee website. The independent International Trade
Commission reviewed the submitted bills, provided reports to
the Committee, and posted the reports on its own website. The
Department of Commerce, which spearheads the review of the
submitted bills by the Administration, also reviewed the
submitted bills and provided reports to the Committee. All of
these reports were made available on the Committee's website.
The Committee worked with the Senate Finance Committee to
prepare the bicameral, bipartisan legislation for floor
consideration. On January 1, 2013, Chairman Camp, Ranking
Member Levin, Trade Subcommittee Chairman Brady, and Trade
Subcommittee Ranking Member McDermott introduced H.R. 6727, the
U.S. Job Creation and Manufacturing Act of 2013, including
provisions from more than 2,000 bills introduced in the House
and Senate during the MTB process.

C. Legislative Review of Health Issues

1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS

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,
and the report (H. Rept. 112-15) was filed on February 22,
2011. 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 (P.L. 112-
56)

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.
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.
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 THE 112TH CONGRESS

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 January 2, 2013, 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. Medicare Decisions Accountability Act of 2011 (H.R. 452)

On January 26, 2011, Representative David Roe and 234
cosponsors introduced H.R. 452, ``Medicare Decisions
Accountability Act of 2011.'' On March 13, 2012, the Committee
held a mark-up on the bill and ordered it favorably reported,
as amended, by a voice vote (H. Rept. 112-412 Part 1). On March
16, 2012 the Committee on Energy and Commerce ordered it
favorably reported, as amended (H. Rept. 112-412 Part 2).
Committee on Rules discharged the bill and it was placed on the
Union Calendar, Calendar No. 284, on March 16, 2012. On March
22, 2012, H.R. 452 was combined with H.R. 5, the Protecting
Access to Healthcare Act, and was passed by the House by a vote
of 223-181 (Roll no. 126). As of January 2, 2013, the Senate
had not yet taken up this legislation.
The Medicare Decisions Accountability Act of 2011 would
repeal sections 3403 and 10320 of the Patient Protection and
Affordable Care (PPACA; P.L. 111-148) (and restore provisions
of law amended by such sections) related to the establishment
of an Independent Payment Advisory Board (IPAB) to develop and
submit detailed proposals to reduce the per capita rate of
growth in Medicare spending to the President for Congress to
consider.

c. Health Care Cost Reduction Act of 2012 (H.R. 436)

On January 25, 2011, Congressman Erik Paulsen and 244
cosponsors introduced H.R. 436, the ``Health Care Cost
Reduction Act of 2012.'' On June 5, 2012, the Committee held a
markup on the bill and ordered it favorably reported, as
amended (H. Rept. 112-514). On June 5, 2012, the House passed
H.R. 436 by a vote of 270-146 (Roll no. 361). As of January 2,
2013, the Senate had not considered this legislation.
The bill amends the Internal Revenue Code to: (1) repeal
the excise tax on medical devices; (2) repeal restrictions on
payments from health savings accounts, Archer medical savings
accounts, and health flexible spending and reimbursement
arrangements to only prescription drugs or insulin (thus
allowing distributions from such accounts for over-the-counter
drugs); (3) allow amounts in a flexible spending arrangement
(FSA), up to $500, that are not spent for medical care to be
distributed to the FSA participant as taxable income after the
close of a plan year (currently, such unspent amounts are
forfeited); and (4) repeal the limitation on the recapture of
advance payments of the tax credit for health insurance premium
assistance that exceed the allowable credit amount for a
taxable year.

d. Repeal of Obamacare Act (H.R. 6079)

On July 9, 2012, House Leader Eric Cantor and 162
cosponsors introduced H.R. 6079, the ``Repeal of Obamacare
Act.'' The bill passed the House by a recorded vote of 244-185
(Roll no. 460) on July 11, 2012. As of January 2, 2013, the
Senate had not considered this legislation.
H.R. 6079 repeals the Patient Protection and Affordable
Care Act, effective as of its enactment. Restores provisions of
law amended by such Act. The bill repeals the health care
provisions of the Health Care and Education and Reconciliation
Act of 2010, effective as of the Act's enactment. Restores
provisions of law amended by the Act's health care provisions.

e. Medical FSA Improvement Act of 2011 (H.R. 1004)

On March 10, 2011, Representative Charles Boustany--along
with five cosponsors--introduced H.R. 1004, the ``Medical FSA
Improvement Act of 2011.'' On May 31, 2012, the Committee held
a markup on the bill and ordered it favorably reported, as
amended, by a vote of 23-6, and the report (H. Rept. 112-515)
was filed on June 5, 2012. On June 1, 2012, a Rules Committee
Print of H.R. 436 (Rules Committee Print 112-23) was posted,
which also incorporated the text of three additional pieces of
legislation previously marked-up by the Ways and Means
Committee, including H.R. 1004. For further information on H.R.
436, which subsequently passed the House, see section 2c.
As reported by the Committee--and as subsequently
incorporated into H.R. 436 as passed by the House--H.R. 1004
would, effective for plan years beginning after 2012, allow
employees with health flexible spending arrangements (FSAs)
funded through salary reductions to ``cash out'' any remaining
balance at the end of the year, up to $500, and have it treated
as taxable compensation.

f. Restoring Access to Medication Act (H.R. 5842)

On May 18, 2012, Representative Lynn Jenkins--along with
Representative Erik Paulsen and Representative David G.
Reichert--introduced H.R. 5842, the ``Restoring Access to
Medication Act.'' On May 31, 2012, the Committee held a markup
on the bill and ordered it favorably reported, as amended, by a
vote of 24-9, and the report (H. Rept. 112-516) was filed on
June 5, 2012. On June 1, 2012, a Rules Committee Print of H.R.
436 (Rules Committee Print 112-23) was posted, which also
incorporated the text of three additional pieces of legislation
previously marked-up by the Ways and Means Committee, including
H.R. 5842. For further information on H.R. 436, which
subsequently passed the House, see section 2c.
As reported by the Committee--and as subsequently
incorporated into H.R. 436 as passed by the House--H.R. 5842
would repeal the restrictions, which began in 2011, on the
purchase of over-the-counter medications through flexible
spending arrangements (FSAs), health reimbursement arrangements
(HRAs), health savings accounts (HSAs), and Archer medical
savings accounts (Archer MSAs) imposed by the Patient
Protection and Affordable Care Act (``PPACA'') (P.L. 111-148).

g. To amend the Internal Revenue Code of 1986 to improve health savings
accounts, and for other purposes (H.R. 5858)

On May 29, 2012, Representative Wally Herger--along with
Representative Diane Black--introduced H.R. 5858, a bill to
amend the Internal Revenue Code of 1986 to improve health
savings accounts (HSAs), and for other purposes. On May 31,
2012, the Committee marked up the bill and ordered it favorably
reported, as amended, by a vote of 21-7, and the report (H.
Rept. 112-517) was filed on June 5, 2012. As of January 2,
2013, the House had not taken up the legislation.
As ordered reported by the Committee, H.R. 5858 would (1)
expand the ``saver's credit'' to cover contributions to HSAs,
including both direct contributions by taxpayers and salary
reductions through employer-sponsored cafeteria plans; (2)
treat HSAs opened within 60 days after the establishment of the
high-deductible health plan (HDHP) as having been opened on the
same day as the HDHP; (3) eliminate the marriage penalty in HSA
catch-up contributions; (4) allow veterans who have service-
connected disabilities to continue to make HSA contributions
even if they have received VA care during the preceding three
months; and (5) permit tax-free distributions from HSAs to be
used for early-retiree health coverage (including surviving
spouses) provided by a former employer, but only if the
beneficiary is aged 55-64.

h. Sequester Replacement Reconciliation Act of 2012 (H.R. 5652)/Ways
and Means Committee Budget Reconciliation Legislative
Recommendations

i. Spending Reduction Act of 2012 (H.R. 6684)

j. Medicare IVIG Access and Strengthening Medicare and Repaying
Taxpayers Act of 2012 (H.R. 1845, as amended)

On May 11, 2011, Representative Kevin Brady and 14
cosponsors introduced H.R. 1845, the ``Medicare IVIG Access and
Strengthening Medicare and Repaying Taxpayers Act of 2102. On
December 19, the House passed H.R. 1845, as amended, by a
recorded vote of 401-3 (Roll no. 634). On December 21, 2012,
the Senate passed the bill without further amendment by
unanimous consent. As of January 2, 2013 the President had not
signed the bill into law.
As passed by the House, H.R. 1845 establishes a three-year
demonstration project providing comprehensive Part B coverage,
including items and services, for up to 4,000 beneficiaries
with primary immunodeficiency diseases (PID) to have IVIG
administered in their home. The bill also requires CMS to issue
an interim report on the demonstration's impact on beneficiary
access to IVIG in the home setting and a final report to assess
whether changes in how Medicare Part B pays for IVIG are
warranted.
H.R. 1845, as amended, included provisions from H.R. 1063,
the ``Strengthening Medicare and Repaying Taxpayers Act of
2012'' (SMART Act), which was introduced by Representative Tim
Murphy and 1 cosponsor. The SMART Act was reported favorably by
the Energy and Commerce Committee on September 20, 2012 by
voice vote. The SMART Act requires that CMS maintain a web
portal whereby individual beneficiaries can access the final
claims amount from a website and for use in Medicare Secondary
Payer (MSP) settlement, ensures that the Government does not
spend more money pursuing an MSP claim than it might recover
from that claim; directs CMS to develop an alternative to
requiring the use of Social Security numbers as the identifier
defendants must file with CMS, and establishes a three-year
statute of limitations for all MSP claims.

k. Medicare Identity Theft Prevention Act of 2012 (H.R. 1509, as
amended)

On April 12, 2011, Congressman Johnson and 1 cosponsor
introduced H.R. 1509, ``The Medicare Identity Theft Prevention
Act of 2011.'' On December 20, 2012, the House passed H.R.
1509, as amended, by voice vote. On August 1, 2012, the
Subcommittees on Social Security and Health held a hearing on
removing SSNs from beneficiaries' Medicare cards.
H.R. 1509 directs the Secretary of HHS to establish cost-
effective procedures to ensure that an SSN is not displayed,
coded, or embedded on the Medicare card within three years of
enactment. Funds from the Medicare Improvement Fund are made
available to fully offset implementation costs. H.R. 1509, as
amended, includes a requirement that the GAO study moving to
``smart card technology'' for Medicare beneficiary cards and
provider membership cards based on legislation introduced by
Representative Gerlach (H.R. 2925, the ``Medicare Common Access
Card Act of 2011'').

a. Full Committee Hearings

On January 26, 2011, the full Committee received testimony
on the economic and regulatory impact 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 law
is affecting 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.
On July 10, 2012, the Committee held a hearing on the tax
ramifications of the Supreme Court's ruling on the Democrats'
Health Care Law. The hearing focused on the implications of the
Supreme Court's ruling that the individual mandate is
constitutional on the grounds that it is a tax and that
Congress has the broad power to levy taxes far beyond the
historic scope of raising revenue. The Committee received
testimony from (i) Steven G. Bradbury, Partner, Dechert LLP;
(ii) Carrie Severino, Chief Counsel, Policy Director, Judicial
Crisis Network; (iii) Lee A. Casey, Partner, Baker Hostetler;
and (iv) Walter Dellinger, Partner, O'Melveny & Myers LLP.

b. Subcommittee Hearings

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 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, and
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.
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.
On February 7, 2012, the Subcommittee held a hearing on
programs that reward physicians who deliver high quality and
efficient care. The Subcommittee received testimony from (i)
Lewis G. Sandy, MD, Senior Vice President, Clinical
Advancement, UnitedHealth Group; (ii) David Share, MD, MPH,
Vice President, Value Partnerships, Blue Cross Blue Shield
Michigan (BCBSM); (iii) Jack Lewin, MD, Chief Executive
Officer, American College of Cardiology; (iv) John L. Bender,
MD, President & CEO, Miramont Family Medicine; and (v) Len
Nichols, Director, Center for Health Policy Research and
Ethics. The hearing focused on innovative quality and
efficiency recognition and reward programs developed by
physicians and private payers.
On March 6, 2012, the Subcommittee received testimony about
the Independent Payment Advisory Board from (i) Scott Gottlieb,
M.D., Resident Fellow, American Enterprise Institute for Public
Policy Research; (ii) Katherine Beh Neas, Senior Vice
President, Government Relations Easter Seals, Office Of Public
Affairs; (iii) David F. Penson, M.D., MPH, Vice Chair, Health
Policy Council, American Urological Association; and (iv)
Marilyn Moon, Ph.D., Senior Vice President and Director, Health
Program, American Institutes for Research. The hearing examined
the impact Sections 3403 and 10320 of the ``Patient Protection
and Affordable Care Act'' (P.L. 111-148) will have on the
Medicare program, its beneficiaries, and health care providers.
On March 29, 2012, the Subcommittee received testimony
about the individual and employer mandates in the ``Patient
Protection and Affordable Care Act'' (P.L. 112-148) and
``Health Care and Education Reconciliation Act'' (P.L. 112-152)
from (i) Carrie Severino, Chief Counsel, Policy Director,
Judicial Crisis Network; (ii) Steven G. Bradbury, Partner,
Dechert LLP; (iii) Joseph D. Henchman, Vice President, Legal
Projects, Tax Foundation; (iv) Neil S. Siegel, Professor of Law
and Political Science, Duke University School of Law; (v) Diana
Furchtgott-Roth, Senior Fellow, Manhattan Institute for Policy
Research; (vi) Sylvester J. Schieber, Consultant, Council for
Affordable Health Coverage; (vii) Thomas J. Shaw, President,
Barton Mutual Insurance Company; and (viii) Stephen LaMontagne,
President and CEO, Georgetown Cupcake, Inc. The hearing focused
on the constitutional questions surrounding the individual
mandate and the economic impact of the employer mandate.
On April 27, 2012, the Subcommittee held a hearing on
Medicare Premium Support Proposals. The Subcommittee received
testimony from (i) The Honorable John B. Breaux, Senior
Counsel, Patton Boggs LLP; (ii) Alice M. Rivlin, Ph.D., Senior
Fellow, Economic Studies, Brookings; (iii) Joseph R. Antos,
Ph.D., Wilson H. Taylor Scholar in Health Care and Retirement
Policy, American Enterprise Institute; and (iv) Henry J. Aaron,
Ph.D., Senior Fellow, Economic Studies, Brookings. The hearing
reviewed the bipartisan support for implementing a premium
support system in order to modernize the Medicare benefit while
also improving the program's long-term financial solvency.
On May 9, 2012, the Subcommittee held a hearing on the
Medicare Durable Medical Equipment Competitive Bidding Program.
The Subcommittee received testimony from (i) Laurence Wilson,
Director of the Chronic Care Policy Group, Center for Medicare,
Centers for Medicare and Medicaid Services; (ii) Kathleen King,
Director, Health Care, Government Accountability Office; (iii)
Joel D. Marx, Chair, Board of Directors, American Association
for Homecare; (iv) H. Wayne Sale, Chair, Board of Directors,
National Association of Independent Medical Equipment
Suppliers; (v) Dino Martis, President, Ablecare Medical, Inc.;
and (vi) Alfred J. Chiplin, Jr., Senior Policy Attorney, Center
for Medicare Advocacy, Inc. The hearing focused on the impact
of the DMEPOS competitive bidding program on beneficiaries,
suppliers, and Medicare expenditures and the implications for
program expansion.
On June 19, 2012, the Subcommittee held a hearing on
MedPAC's June Report to Congress. The hearing focused on
MedPAC's June 2012 Report to Congress. The Subcommittee
received testimony from Glen M. Hackbarth, Chairman, Medicare
Payment Advisory Commission.
On July 24, 2012, the Subcommittee held a hearing on
physician organization efforts to promote high quality care and
implications for Medicare physician payment reform. The hearing
focused on how physician organization efforts to promote
quality and efficiency can inform Medicare physician payment
reform. The Subcommittee received testimony from (i) Colonel
(Retired) Lawrence Riddles, M.D., President of the Board,
American College of Physician Executives; (ii) David L.
Bronson, M.D., President, American College of Physicians; (iii)
Michael L. Weinstein, M.D., Chair, Registry Board, American
Gastroenterological Association; (iv) Peter J. Mandell, M.D.,
Chair, American Academy of Orthopaedic Surgeons Council on
Advocacy; (v) Aric R. Sharp, FACHE, CaPE, CEO, Quincy Medical
Group; and (vi) John Jenrette, M.D., CEO, Sharp Community
Medical Group.
On August 1, 2012, the Subcommittee on Health and the
Subcommittee on Social Security held a joint hearing on
removing Social Security numbers from Medicare cards. The
hearing: examined options for removing SSNs from Medicare
cards, including the cost and impact of doing so, along with
why CMS has failed to develop and execute a plan to remove the
SSN from beneficiary Medicare cards. The Subcommittee received
testimony from (i) Tony Trenkle, Chief Information Officer and
Director, Office of Information Services, Centers for Medicare
and Medicaid Services, Department of Health and Human Services,
Baltimore, MD and (ii) Kathleen King, Director, Health Care,
accompanied by Daniel Bertoni, Director, Education, Workforce,
and Income Security, Government Accountability Office.
On September 12, 2012, the Subcommittee held a hearing on
Implementation of Health Insurance Exchanges and Related
Provisions. The hearing focused on the implementation status of
health insurance exchanges and related regulations. The
Subcommittee received testimony from (i) The Honorable Michael
Consedine, Commissioner, Office of the Commissioner, Department
of Insurance; (ii) E.. Neil Trautwein, Vice President, Employee
Benefits Policy Counsel, National Retail Federation; (iii)
Daniel T. Durham, Executive Vice President, Policy and
Regulatory Affairs, America's Health Insurance Plans; (iv)
James F. Blumstein, University Professor of Constitutional Law
and Health Law & Policy, Vanderbilt Law School; and (v) Heather
Howard, Director, State Health Reform Assistance Network,
Lecturer In Public Affairs, Woodrow Wilson School of Public and
International Affairs, Princeton University.
On September 21, 2012, the Subcommittee held a hearing on
Medicare Health Plans. The hearing examined the current status
of the MA program, including SNPs and Medicare Cost Plans. The
Subcommittee received testimony from (i) James Cosgrove,
Director, Health Care, U.S. Government Accountability Office;
(ii) James Capretta, Fellow, Ethics and Public Policy Center;
(iii) Karen Ignagni, President and Chief Executive Officer,
America's Health Insurance Plans; (iv) Tim Schwab, M.D., Chief
Medical Officer, SCAN Health Plan; (v) John Tallent, Chief
Executive Officer, Medical Associates Clinic & Health Plans;
and (vi) Marsha Gold, Senior Fellow, Mathematica Policy
Research.

D. Legislative Review of Human Resources Issues

1. HUMAN RESOURCES BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS

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

On September 12, 2011, Representatives Geoff Davis and
Lloyd Doggett 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 FY2016 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 for
this purpose instead of providing a separate additional
appropriation. H.R. 2883 also reauthorized, through FY2014, the
U.S. Department of Health and Human Services' (HHS's) authority
to grant new child welfare waivers (a provision already passed
by voice vote in the House on May 31, 2011 under H.R. 1194, a
bill to renew the authority of the Secretary of HHS 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 of the Promoting Safe and Stable
Families Program.
Besides the reauthorization provisions, H.R. 2883 also
provided several child welfare program improvements. The bill
revised 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 broadened 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 at 5 percent. Further, the bill improved data matching
and program integrity by requiring standardized data and HHS
coordination of data exchanges across State child welfare
programs. The bill also modified State requirements on serving
foster youth to better meet children's needs, including
responding to emotional trauma and addressing developmental
needs. In addition, the bill required 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 required 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 H.R.
2883 without amendment by voice vote on September 22, 2011. The
President signed H.R. 2883 into law on September 30, 2011.

b. 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 per year TANF
block grant, along with associated programs (except the TANF
supplemental grants which expired on June 30, 2011), 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 H.R. 2943
without amendment by voice vote on September 23, 2011. The
President signed H.R. 2943 into law on September 30, 2011.

2. HUMAN RESOURCES PROPOSALS DURING THE 112TH CONGRESS

H.R. 4282 International Child Support Recovery Improvement Act of 2012

On March 28, 2012, Representative Rick Berg and nineteen
cosponsors introduced H.R. 4282, the ``International Child
Support Recovery Improvement Act of 2012.'' The House suspended
the rules and passed the bill, as amended, by voice vote on
June 6, 2012. The bill was referred to the Senate Committee on
Finance on June 6, 2012.
H.R. 4282 amends part D (Child Support and Establishment of
Paternity) of title IV of the Social Security Act (SSA) to
direct the Secretary of HHS to use the authorities otherwise
provided by law to ensure U.S. compliance with any multilateral
child support convention to which the United States is a party.
It also authorizes access to the Federal Parent Locator Service
(FPLS) by an entity designated as a Central Authority for child
support enforcement in a foreign reciprocating country or a
foreign treaty country (for which the 2007 Family Maintenance
Convention is in force) so that foreign reciprocating countries
will be notified of the state of residence of individuals
sought for support enforcement.
The bill directs the Secretary of HHS to designate: (1) a
nonproprietary and interoperable data exchange standard for any
category of information required to be reported under SSA title
IV part D, and (2) data exchange standards to govern reporting
of such data. It increases from 24 to 48 months the length of
time information entered into the database maintained by the
National Directory of New Hires shall remain before being
deleted. Finally, the bill revises the authority of the
Secretary of HHS to provide access to data in each component of
the FPLS and to information reported by employers for certain
research purposes. It limits such research to any undertaken by
a state or federal agency for purposes likely to contribute to
achieving the purposes of part A of title IV of the SSA
(Temporary Assistance for Needy Families or TANF) or in part D
of title IV of the SSA.

H.R. 5652 Sequester Replacement Reconciliation Act of 2012/Ways and
Means Committee Budget Reconciliation Legislative
Recommendations

On April 27, 2012, the Committee print, ``Budget
Reconciliation Legislative Recommendations Relating to Repeal
of Block Grants to States for Social Services'' was favorably
transmitted by the Committee without amendment to the House
Budget Committee by a roll call vote of 22-14. The Committee
print repealed sections 2001 through 2007 of title XX of the
Social Security Act, ending authorization for the $1.7 billion
Social Services Block Grant on September 30, 2012. On May 9,
2012, the Committee on the Budget favorably reported H.R. 5652,
the ``Sequester Replacement Reconciliation Act of 2012,''
containing the transmitted legislative recommendations from the
Committee, including the repeal of the SSBG. On May 10, 2012,
the House passed H.R. 5652 by a recorded vote of 218-199, with
one Member voting ``Present.''

H.J. Res. 118 Providing for congressional disapproval under chapter 8
of title 5, United States Code, of the rule submitted by the
Office of Family Assistance of the Administration for Children
and Families of the Department of Health and Human Services
relating to waiver and expenditure authority under section 1115
of the Social Security Act (42 U.S.C. 1315) with respect to the
Temporary Assistance for Needy Families program.

On September 11, 2012, Chairman Dave Camp and twenty-four
cosponsors introduced H.J. Res. 118, a resolution disapproving
of the Administration's July 2012 rule claiming it had the
authority to grant states waivers relating to compliance with
work participation requirements under the TANF program. The
Committee on Ways and Means held a mark-up on H.J. Res. 118 on
September 13, 2012, and reported the bill favorably. (H. Rept.
112-677 Part I). The Committee on Education and the Workforce
also held a mark-up on H.J. Res. 118 on September 13, 2012 and
reported the bill favorably. (H. Rept. 112-677 Part II). The
House passed H.J. Res 118 by a recorded vote of 250-164 on
September 20, 2012. (Roll no. 589). The bill was received in
the Senate on September 21, 2012. Previously, on July 18, 2012,
Chairman Camp, along with Chairman Kline of the Committee on
Education and the Workforce, introduced H.R. 6140, the
``Preserving Work Requirements for Welfare Programs Act of
2012.'' This legislation prohibited HHS from granting waivers
relating to compliance with TANF work requirements.

H.R. 6655 The Protect our Kids Act of 2012

On December 13, 2012, Chairman Camp and Acting Subcommittee
Chairman Paulsen joined with Ranking Member Lloyd Doggett and
introduced H.R. 6655, the ``Protect our Kids Act of 2012.'' The
House suspended the rules and passed the bill with a recorded
vote of 330-77 on December 19, 2012. The bill was referred to
the Senate Committee on Health, Education, Labor, and Pensions
on December 19, 2012. The Senate approved the legislation by
unanimous consent on January 2, 2013.
The Protect our Kids Act of 2012 would establish a
commission to develop recommendations to reduce child
maltreatment deaths. The commission would contain 12 members,
with six appointed by the President, three by the House (two
majority, one minority), and three by the Senate (two majority,
one minority). Each member would be required to have experience
in one or more areas relevant to child maltreatment. The
commission would study a variety of issues, including data on
fatalities, prevention methods, and the adequacy of current
programs, and then make recommendations to reduce child
maltreatment deaths.

H.R. 6684 Spending Reduction Act of 2012

On December 19, 2012, Majority Leader Eric Cantor
introduced H.R. 6684, a bill to replace the sequester for one
year with spending cuts and provide an additional $200 billion
in savings over ten years. This bill repealed sections 2001
through 2007 of title XX of the Social Security Act, ending
authorization for the $1.7 billion Social Services Block Grant
on January 1, 2013. On December 20, 2012, the House passed H.R.
6684 by a recorded vote of 215-209, with one Member voting
present.

3. HUMAN RESOURCES ISSUES DURING THE 112TH CONGRESS

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

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

2. HUMAN RESOURCES PROPOSALS DURING THE 112TH CONGRESS

H.R. 4282 International Child Support Recovery Improvement Act of 2012

H.R. 5652 Sequester Replacement Reconciliation Act of 2012/Ways and
Means Committee Budget Reconciliation Legislative
Recommendations

On September 11, 2012, Chairman Dave Camp and twenty-four
cosponsors introduced H.J. Res 118, a resolution disapproving
of the Administration's July 2012 rule claiming it had the
authority to grant states waivers relating to compliance with
work participation requirements under TANF program. The
Committee on Ways and Means held a mark-up on H.J. Res 118 on
September 13, 2012, and reported the bill favorably. (H. Rept.
112-677 Part I). The Committee on Education and the Workforce
also held a mark-up on H.J. Res. 118 on September 13, 2012 and
reported the bill favorably. (H. Rept. 112-677 Part II). The
House passed H.J. Res 118 by a recorded vote of 250-164 on
September 20, 2012. (Roll no. 589). The bill was received in
the Senate on September 21, 2012. Previously, on July 18, 2012,
Chairman Camp, along with Chairman Kline of the Committee on
Education and the Workforce, introduced H.R. 6140, the
``Preserving Work Requirements for Welfare Programs Act of
2012.'' This legislation prohibited HHS from granting waivers
relating to compliance with TANF work requirements.

H.R. 6655 The Protect our Kids Act of 2012

On December 13, 2012, Chairman Camp and Acting Subcommittee
Chairman Paulsen joined with Ranking Member Lloyd Doggett and
introduced H.R. 6655, the ``Protect our Kids Act of 2012.'' The
House suspended the rules and passed the bill with a recorded
vote of 330-77 on December 19, 2012. The bill was referred to
the Senate Committee on Health, Education, Labor, and Pensions
on December 19, 2012.
The Protect our Kids Act of 2012 would establish a
commission to develop recommendations to reduce child
maltreatment deaths. The commission would contain 12 members,
with six appointed by the President, three by the House (two
majority, one minority), and three by the Senate (two majority,
one minority). Each member would be required to have experience
in one or more areas relevant to child maltreatment. The
commission would study a variety of issues, including data on
fatalities, prevention methods, and the adequacy of current
programs, and then make recommendations to reduce child
maltreatment deaths.

H.R. 6684 Spending Reduction Act of 2012

3. HUMAN RESOURCES ISSUES DURING THE 112TH CONGRESS

a. 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; and (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 (JOBS) Act of 2011.''
Title one of the JOBS Act provides for reforms to modify
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 without high school
degrees in education and training as a condition of
eligibility; and allows States to apply for waivers of Federal
unemployment laws. It also provides for a 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 January 2, 2013, no
further action had been taken by the House on H.R. 1745.
On April 25, 2012, the Subcommittee received testimony from
(i) The Honorable Jane Oates, Assistant Secretary, Employment
and Training Administration, U.S. Department of Labor; (ii)
Darrell Gates, Deputy Commissioner, New Hampshire Department of
Employment Security; (iii) Larry Temple, Executive Director,
Texas Workforce Commission; (iv) Wayne Vroman, Ph.D., Senior
Fellow, The Urban Institute; (v) Douglas J. Holmes, President,
UWC--Strategic Services on Unemployment & Workers'
Compensation; and (vi) Michael Cullen, Managing Director,
OnPoint Technologies. The hearing focused on the implementation
of reforms to unemployment benefits enacted in P.L. 112-96,
``The Middle Class Tax Relief and Job Creation Act.''

b. Child Welfare and Child Support 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 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 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. HHS child welfare waiver authority was
subsequently renewed by H.R. 2883, the ``Child and Family
Services Improvement and Innovation Act,'' which the President
signed into law on September 30, 2011.
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 March 20, 2012, the Subcommittee received testimony from
(i) S. Kay Farley, Executive Director, National Center for
State Courts; (ii) Marilyn Stephen, Director, Office of Child
Support, Michigan Department of Human Services; (iii) Craig
Burlingame, Chief Information Officer, Trial Court Information
Services, Massachusetts Court System; and (iv) Gordon Berlin,
President, MDRC. The hearing focused on the implementing
legislation for the Hague Convention on the International
Recovery of Child Support and Other Forms of Family Maintenance
and related CSE improvements.
On December 12, 2012, the Subcommittee received testimony
from (i) The Honorable Bill Frenzel, Guest Scholar, Brookings
Institution; (ii) Teresa Huizar, Executive Director, National
Children's Alliance (NCA); (iii) Madeline McClure, Executive
Director, TexProtects (The Texas Association for the Protection
of Children); (iv) David Sanders, Ph.D., Executive Vice
President of Systems Improvement, Casey Family Programs. The
hearing focused on the bipartisan proposal, the Protect our
Kids Act (H.R. 6655). H.R. 6655 establishes a commission to
examine the issue of child fatalities from abuse and neglect,
review the effectiveness of current programs and policies, and
recommend ways to reduce child fatalities due to maltreatment.

E. Legislative Review of Social Security Issues

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
need for additional funding to conduct these critical reviews.

1. 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 August 1, 2012, the Subcommittees on Social
Security and Health held a hearing on removing SSNs from
beneficiaries' Medicare cards (the summary of which is included
in Section II, B, Subcommittee on Social Security, subsection 3
of this report and Section 1, C, Subcommittee on Health, 2, k).
At that hearing witnesses from the Centers for Medicare and
Medicaid (CMS) and the Government Accountability Office (GAO)
discussed options for removing SSNs from Medicare cards,
including the cost and impact of doing so, along with reasons
for why the CMS has failed to act. The hearing also covered the
history of efforts aimed at removing SSNs from Medicare cards,
including the fact that on September 29, 2008, the House of
Representatives passed H.R. 6600, the ``Medicare Identity Theft
Prevention Act of 2008,'' introduced by Representatives Lloyd
Doggett and Sam Johnson, to remove SSNs from Medicare cards by
voice vote. Earlier that year, in a May 2008 report entitled
``Removing Social Security Numbers from Medicare Cards,'' the
Social Security Administration (SSA) Office of Inspector
General recommended that the SSA proactively work with the
Office of Management and Budget and the Congress to expedite
the removal of SSNs from Medicare cards, based on their
findings that displaying SSNs on Medicare cards unnecessarily
places millions of individuals at-risk for identity theft and
their belief that a Federal agency should not place more value
on convenience than the security of its beneficiaries' personal
information. On December 20, 2012, the House passed H.R. 1509
as amended by voice vote. H.R. 1509 directs the Secretary of
Health and Human Services to establish cost-effective
procedures to ensure that an SSN is not displayed, coded, or
embedded on the Medicare card. Funds from the Medicare
Improvement Fund are made available to fully offset
implementation costs. The bill also requires the GAO to study
moving to ``smart card technology'' for Medicare beneficiary
cards and provider membership cards based on legislation (H.R.
2925, the ``Medicare Common Access Card Act of 2011) introduced
by Representatives Gerlach and Blumenauer. The Senate did not
take up the legislation.

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 July 20, 2011, 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 rollcall 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

1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS

a. Temporary Payroll Tax Cut Continuation Act of 2011 (P.L. 112-78)

On December 23, 2011, Chairman Dave Camp introduced H.R.
3765, the ``Temporary Payroll Tax Cut Continuation Act of
2011.'' The bill passed the House without objection and passed
the Senate by unanimous consent on December 23, 2011. The
President signed the bill into law on December 23, 2011.
H.R. 3765 extended through February 29, 2012, several
provisions scheduled to expire on December 31, 2011: the 2-
percentage point reduction in the Social Security payroll tax
rate applicable to employees and the self-employed, Federal
unemployment insurance benefits provided under the Emergency
Unemployment Compensation and Extended Benefit programs,
Medicare Modernization Act section 508 reclassifications, the
Medicare Work Geographic Adjustment Floor, the exceptions
process for Medicare therapy caps, the payment for the
technical component of certain physician pathology services,
the payment of certain urban air ambulance services, the
physician fee schedule mental health add-on payment, the
outpatient hold harmless provision, the minimum payment for
bone mass measurement, the Qualifying Individual (QI) program,
Transitional Medical Assistance, and the Temporary Assistance
for Needy Families (TANF) program. The legislation prevented a
27.4 percent rate cut from being applied to Medicare physician
payments through February 29, 2012. The legislation also
extended through March 1, 2012 bonus and increased payments for
ground ambulance services and increased payments for super
rural ambulance services.
H.R. 3765 required the Federal National Mortgage
Association and the Federal Home Loan Mortgage Corporation to
adjust guarantee fees and required the Federal Housing
Administration to adjust premium amounts. Finally, the
legislation required the President to grant a permit for the
Keystone XL pipeline unless the President determines that the
pipeline would not serve the national interest.

b. Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96)

On December 9, 2011, Chairman Dave Camp--along with five
cosponsors--introduced H.R. 3630, the ``Middle Class Tax Relief
and Job Creation Act of 2012.'' On December 9, 2011, the bill
was referred to the following Committees: Ways and Means,
Energy and Commerce, Financial Services, Foreign Affairs,
Transportation and Infrastructure, Agriculture, Oversight and
Government Reform, House Administration, the Budget, Natural
Resources, Rules, and Intelligence (Permanent Select). On
December 13, 2011, the House passed H.R. 3630 by a recorded
vote of 234-193 (Roll no. 923). On December 17, 2011, the
Senate passed the bill, as amended (SA 1466), by Unanimous
Consent. The Conference Report (H. Rept. 112-399) passed the
House on February 17, 2012 by a vote of 293-132 (Roll no. 72)
and passed the Senate by vote of 60-36 (Record Vote Number:
22). The President signed the bill into law on February 22,
2012 (P.L. 112-96).
The House Bill
The House bill contained six titles which are summarized
below:
Title I. Job Creation Incentives
This section: (1) required the President to grant a permit
for the Keystone XL pipeline unless the President determines
that the pipeline would not serve the national interest; (2)
directed the Administrator of the EPA to promulgate new rules
to replace four interrelated EPA rules setting Maximum
Achievable Control Technology (MACT) and other performance
standards for industrial, commercial and institutional boilers
and process heaters, and commercial and industrial solid waste
incineration units; and (3) extended through 2012 the allowance
for 100 percent bonus depreciation for certain business assets
and expanded the applicability of that benefit.
Title II. Extension of Certain Expiring Provisions and
Related Measures
This section: (1) extended through 2012 the 2-percentage
point reduction in the Social Security payroll tax rate
applicable to employees and the self-employed; (2) reformed
State and Federal unemployment insurance (UI) programs to
promote work and job creation including by allowing States to
apply for cost-neutral waivers of Federal law, permitting
States to drug test recipients they have determined are likely
to be using illegal substances, reducing the maximum number of
weeks of Emergency Unemployment Compensation benefits payable
per person, and extending certain policies related to the
Extended Benefit program through the end of January 2013; (3)
extended several Medicare payment provisions including the 2011
Medicare physician payment rates for 2012 and 2013; (4) reduced
the deficit through several health provisions including
recapturing an increased amount of overpayments of Federal
subsidies to purchase health insurance included in the
Affordable Care Act (P.L. 111-148 and P.L. 111-152) and
limiting the facility payment for patient visit services
furnished in the hospital outpatient department to the
physician office rate; and (5) extended Temporary Assistance
for Needy Families (TANF) and related programs at their current
authorization through FY 2012 and improved program data
standards as well as prohibited TANF benefits from being
accessed at ATMs in strip clubs, liquor stores, and casinos.
Title III. Flood Insurance Reform
This section made numerous reforms to the National Flood
Insurance Program (NFIP) including: (1) reauthorized the NFIP
and its financing through September 20, 2016; (2) suspended
temporarily the mandatory purchase requirement subject to
certain conditions; (3) reformed certain terms of coverage
including minimum deductibles and maximum coverage limits; (4)
reformed premium rates including by increasing the annual limit
on premium rate increases; (5) established a new technical
mapping advisory council; and (6) required the Federal
Emergency Management Agency (FEMA) to issue notifications to
the general public and Members of Congress regarding changes to
the NFIP.
Title IV. Jumpstarting Opportunity with Broadband Spectrum
Act of 2011
This section: (1) provided spectrum auction authority and
detailed procedures to be followed in implementing the auction;
(2) reallocated spectrum for use by public safety entities; (3)
established a Public Safety Communications Planning Board and
Administrator to govern the public safety broadband spectrum;
(4) reestablished and extended matching grants to eligible
state or local governments or tribal organizations for the
implementation, operation, and migration of various 9-1-1, E9-
1-1, Next Generation 9-1-1, and IP-enabled emergency services
and public safety personnel training; (5) established processes
for the relocation of Federal spectrum; and (6) eliminated the
requirement that the Telecommunications Development Fund
maintain government officials as members of its board of
directors.
Title V. Offsets
This section: (1) directed the Federal Housing Finance
Agency (FHFA) to require Fannie Mae and Freddie Mac to increase
the guarantee fees that these Government Sponsored Enterprises
(GSEs) charge for assuming the credit risk on the loans they
purchase in the secondary mortgage market; (2) prevented Social
Security overpayments by improving coordination with States and
local governments; (3) required a Social Security Number in
order to collect the refundable portion of the child tax
credit; (4) ended Unemployment and Supplemental Nutrition
Assistance program benefits for millionaires; (5) reformed the
Civil Service and Federal Employee Retirement Systems; and (6)
required higher-income Medicare beneficiaries to pay a larger
share of the Part B and D premiums.
Title VI. Miscellaneous Provisions
This section: (1) repealed certain timing shifts of
corporate estimated tax payments; (2) repealed a requirement
that importers pre-pay certain fees authorized under the
Consolidated Omnibus Budget Reconciliation Act of 1985; (3)
included two Senate points of order related to protecting the
Social Security Trust Fund and emergency spending; and (4)
provided that the budgetary effects of the bill shall not be
entered on the statutory PAYGO scorecards if the bill is
deficit neutral over 10 years.
Conference Report for the Middle Class Tax Relief and Job
Creation Act of 2012 (P.L. 112-96)
Title I. Extension of Payroll Tax Reduction
The Conference Report extended through 2012 the 2-
percentage point reduction in the Social Security payroll tax
rate applicable to employees and the self-employed.
Title II. Unemployment Benefit Continuation and Program
Improvement
The Conference Report: (1) allowed States to apply for
cost-neutral waivers of Federal law; (2) improved program
integrity by better recovering unemployment insurance benefit
overpayments; (3) standardized and provided for the exchange of
data for improved interoperability; (4) permitted States to
drug test recipients under certain circumstances; (5) improved
work search for the long-term unemployed; (6) required
participation in reemployment services for EUC benefit receipt;
(7) extended through 2012 the Emergency Unemployment
Compensation (EUC) and Extended Benefits (EB) programs; (8)
changed the eligibility requirements for tiers two through four
of the EUC program to reduce the maximum number of weeks of
benefits payable per person over time; (9) authorized financing
for short-time compensation agreements; and (10) increased the
ability of States to conduct self-employment assistance
programs.
Title III. Medicare and Other Health Provisions
The Conference Report adopted the House provisions to: (1)
extend through 2012 the Medicare Work Geographic Adjustment
Floor; (2) extend through 2012 the Qualifying Individual (QI)
program; (3) extend through 2012 Transitional Medical
Assistance; and (4) rebase Medicaid Disproportionate Share
Hospital (DSH) Allotments in FY 2021.
The Conference Report also: (1) extended higher wage
payments to certain eligible hospitals, known as ``Section 508
hospitals,'' through March 31, 2012; (2) extended the
outpatient hold harmless payments for eligible rural hospitals
and sole community hospitals (SCHs) with fewer than 100 beds
through 2012; (3) extended the 2011 Medicare physician payment
rates through 2012; (4) extended and reformed the exceptions
process for the Medicare outpatient therapy caps through 2012;
(5) extended the payment for the technical component of certain
physician pathology services through June 30, 2012; (6)
extended the add-on payments for air ambulance services, urban
ground ambulance services, rural ground ambulance services, and
ambulance trips originating in qualified ``super rural'' areas
through December 31, 2012; (7) reduced Medicare provider bad
debt reimbursements; (8) rebased clinical laboratory payment
rates in 2013; (9) made a technical correction to the disaster
recovery Federal Medical Assistance Percentage (FMAP)
provision; and (10) reduced funding in the Prevention and
Public Health Fund created in the Affordable Care Act (P.L.
111-148 and P.L. 111-152).
Title IV. TANF Extension
The Conference Report adopted the House provisions to
extend through FY 2012 the Temporary Assistance for Needy
Families (TANF) and related programs, with accompanying
reforms.
Title V. Federal Employees Retirement
The Conference Report: (1) increased by 2.3% the employee
pension contribution for federal employees entering service
after December 31, 2012, who have less than five years of
creditable civilian service; (2) made Members of Congress and
other congressional employees entering service after December
31, 2012, who have less than five years of creditable civilian
service, subject to the same pension contribution rate and
annuity calculations as other federal employees; and (3) made
similar changes in the pension contribution rate and annuity
calculations for new employees entering the Foreign Service
Pension System and the Central Intelligence Agency (CIA)
Retirement and Disability System after December 31, 2012.
Title VI. Public Safety Communications and Electromagnetic
Spectrum Auctions
The Conference Report adopted the House provisions to: (1)
reallocate spectrum for use by public safety entities; (2)
reestablish and extend matching grants to eligible state or
local governments or tribal organizations for the
implementation, operation, and migration of various 9-1-1, E9-
1-1, Next Generation 9-1-1, and IP-enabled emergency services
and public safety personnel training; (3) eliminate the
requirement that the Telecommunications Development Fund
maintain government officials as members of its board of
directors; and (4) establish processes for the relocation of
Federal spectrum.
The Conference Report also: (1) established a process for
the governance of public safety spectrum; (2) established the
State and Local Implementation Fund to implement a state,
regional, tribal, and local planning and implementation grant
program; and (3) provided spectrum auction authority and
detailed procedures to be followed in implementing the auction.
Title VII. Miscellaneous Provisions
The Conference Report adopted the House provisions to: (1)
repeal certain timing shifts of corporate estimated tax
payments; (2) repeal a requirement that importers pre-pay
certain fees authorized under the Consolidated Omnibus Budget
Reconciliation Act of 1985; and (3) provide that the budgetary
effects of the bill shall not be entered on the statutory PAYGO
scorecards provided that the bill is deficit neutral over 10
years.

2. OTHER MULTI-JURISDICTIONAL PROPOSALS DURING THE 112TH CONGRESS

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.

b. The American Taxpayer Relief Act of 2012 (H.R. 8)

On July 24, 2012, Chairman Camp--along with 22 cosponsors--
introduced H.R. 8, the ``Job Protection and Recession
Prevention Act.'' On August 1, 2012, the House passed H.R. 8,
under a rule, by a vote of 256-171. Pursuant to H. Res. 747, in
the engrossment of H.R. 8, the text of H.R. 6169--a separate
measure, introduced by Rules Committee Chairman David Dreier,
Chairman Camp, and 21 additional cosponsors, providing for
expedited consideration of a bill providing for comprehensive
tax reform--was added to the end of H.R. 8. On January 1, 2013,
the Senate, by a vote of 89-8, adopted an amendment in the
nature of a substitute and returned the bill to the House. On
January 1, 2013, the House, by a vote of 257-167, agreed to a
motion to concur in the Senate amendment, clearing the bill for
the President's signature. As of January 1, 2013, the President
had not yet signed the legislation into law.
As originally passed by the House on August 1, 2012, H.R. 8
would have generally extended for one year--through December
31, 2013--various tax provisions that were originally enacted
as part of the Economic Growth and Tax Relief Reconciliation
Act of 2001 (``EGTRRA'') and the Jobs and Growth Tax Relief
Reconciliation Act of 2003 (``JGTRRA'') and that were
subsequently extended through December 31, 2012 as part of the
Tax Relief, Unemployment Insurance Reauthorization, and Job
Creation Act of 2010 (``TRUIRJCA''). Such provisions, which
scheduled to expire on December 31, 2012, included: (1) lower
marginal rates, (2) the lower rate structure on long-term
capital gains and qualified dividends, (3) marriage penalty
relief, (4) the $1,000 child credit, (5) repeal of the personal
exemption phase-out and the Pease limitation, (6) increased
small business expensing, (7) estate tax relief at the
parameters established as part of TRUIRJCA, and (8) education-
related and other tax benefits. As originally passed by the
House, H.R. 8 would also have provided a two-year extension of
alternative minimum tax (AMT) relief through December 31, 2013;
the previous AMT ``patch'' expired on December 31, 2011.
Additionally, as noted above, as originally passed by the
House, H.R. 8 incorporated the text of H.R. 6169, providing for
expedited consideration of a bill providing for comprehensive
tax reform in 2013.
As modified by the Senate and subsequently agreed to by the
House, H.R. 8 would generally make permanent, with certain
modifications, various tax provisions that were originally
enacted as part of the Economic Growth and Tax Relief
Reconciliation Act of 2001 (``EGTRRA'') and the Jobs and Growth
Tax Relief Reconciliation Act of 2003 (``JGTRRA'') and that
were subsequently extended through December 31, 2012 as part of
the Tax Relief, Unemployment Insurance Reauthorization, and Job
Creation Act of 2010 (``TRUIRJCA''). Such provisions, which had
expired on December 31, 2012, include: (1) lower marginal rates
for taxpayers under certain income thresholds, (2) the lower
rate structure on long-term capital gains and qualified
dividends for taxpayers under certain income thresholds, (3)
marriage penalty relief, (4) the $1,000 child credit, (5)
repeal of the personal exemption phase-out and the Pease
limitation for taxpayers under certain income thresholds, (6)
increased small business expensing, (7) estate tax relief,
generally at the parameters established as part of TRUIRJCA,
but with a top rate of 40 percent, and (8) education-related
and other tax benefits. As passed by both chambers and sent to
the President, H.R. 8 would also provide a permanent extension
of alternative minimum tax (AMT) relief (the previous AMT
``patch'' expired on December 31, 2011); a five-year extension
of the expansions of various refundable tax credits originally
enacted in 2009 (which had expired on December 31, 2012); and
an extension, generally through 2013, of a package of ``tax
extenders''--a series of temporary tax provisions affecting
individuals and businesses (which had generally expired in 2011
or 2012).
Title VI of the legislation included a number of health-
related provisions, including 12-month payment extensions to:
prevent Medicare physician payment rates from being cut by 26.5
percent, maintain the Work Geographic Adjustment Floor,
continue the exceptions process to outpatient therapy caps,
maintain payment add-ons for ground ambulance services,
continue expanded eligibility to receive hospital low-volume
payments, maintain Medicare dependent hospital payments, and
continue funding the Qualified Individual program. The bill
also will also continue to treat, for payment purposes, air
ambulance services in certain urban-designated areas as being
rural areas through June 30, 2013. The costs of these
extensions were partially offset by recouping past overpayments
resulting from hospital coding intensity, rebasing the End-
Stage Renal Disease (ESRD) payment bundle, reducing payments
for subsequent outpatient therapy services that are performed
on the same day, equalizing HOPD payment rates for stereotactic
radiosurgery services, increasing the utilization rate
assumption for advanced imaging equipment, extending
competitively bid price reimbursements to diabetes test strips
sold in the retail setting, reducing payment rates for non-
emergency basic life support ambulance trips to ESRD
facilities, lengthening the statute of limitations on
recovering Medicare overpayments, exhausting the Medicare
Improvement Fund, and cutting payments to Medicare Advantage
plans. The bill also eliminated the Community Living Assistance
Services and Supports program and unobligated funding for the
Consumer Operated and Oriented Plan program, both of which were
created in the 2010 health care law.
This bill also contained provisions to extend Federal
unemployment benefits through December 31, 2013.

3. OTHER MULTI-JURISDICTIONAL ISSUES DURING THE 112TH CONGRESS

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.
On February 15, 2012, the full Committee held a hearing to
receive testimony from Secretary of the Treasury Timothy F.
Geithner concerning provisions of the President's FY 2013
budget proposal within the jurisdiction of the Committee.
On February 28, 2012, 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
2013 budget proposal within the jurisdiction of the Committee.
The hearing also focused on the effects 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).

II. OVERSIGHT ACTIVITY REVIEW

A. Oversight Agenda

Committee on Ways and Means,
U.S. House of Representatives,
Washington, DC, February 15, 2011.
Hon. Darrell Issa,
Chairman, Committee on Oversight & Government Reform,
Rayburn House Office Bldg., Washington, DC.
Hon. Daniel E. Lungren,
Chairman, Committee on House Administration,
Longworth House Office Bldg., Washington, DC.
Dear Chairman Issa and Chairman Lungren: In accordance with
the requirements of clause 2 of Rule X of the Rules of the
House of Representatives, the following is a list of oversight
hearings and oversight-related activities that the Committee on
Ways and Means and its Subcommittees plan to conduct during the
112th Congress.

Matters under the Committee's Federal Budget Jurisdiction:

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

Matters under the Committee's Tax Jurisdiction:

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

Matters under the Committee's Health Jurisdiction:

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

Matters under the Committee's Human Resources Jurisdiction:

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

Matters under the Committee's Social Security Jurisdiction:

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

Matters under the Committee's Trade Jurisdiction:

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

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

SUBCOMMITTEE ON OVERSIGHT

A. Subcommittee Hearings for 112th Congress

On July 25, 2012, the Subcommittee held a hearing on Public
Charity Organizational Issues, Unrelated Business Income Tax,
and the Revised Form 990. The hearing focused on organizational
and compliance issues related to public charities, including
the increased complexity of public charity organizational
structures, the rules governing profit-generating activities
giving rise to unrelated business income tax, and whether the
newly redesigned Form 990 is promoting increased compliance and
transparency. The Subcommittee received testimony from (i) The
Honorable Steven T. Miller, Deputy Commissioner for Services
and Enforcement, Internal Revenue Service; (ii) Eve Borenstein,
Borenstein and McVeigh Law Office LLC; (iii) Thomas K. Hyatt,
Partner, SNR Denton; (iv) John Colombo, Albert E. Jenner, Jr.
Professor, University of Illinois College of Law; and (v)
Donald Tobin, Associate Dean for Faculty and the Frank E. and
Virginia H. Bazler Designated Professor in Business Law, The
Ohio State University Moritz College of Law.
On September 11, 2012, the Subcommittee held a hearing on
the Internal Revenue Service's Implementation and
Administration of the Democrats' Health Care Law. The hearing
focused on the IRS's implementation of various tax provisions
enacted in the Democrats' health care law and considered how
the agency's implementation of the law will affect taxpayers
and its core revenue-collection mission. The Subcommittee
received testimony from (i) The Honorable Steven T. Miller,
Deputy Commissioner for Services and Enforcement, Internal
Revenue Service; (ii) Fred Goldberg, Jr., Partner, Skadden,
Arps, Slate, Meagher & Flom LLP; (iii) Kathy Pickering,
Executive Director, The Tax Institute at H&R Block; Vice
President, Government Relations; (iv) Scott A. Hodge,
President, The Tax Foundation; and (v) Seth T. Perreta,
Partner, Crowell and Moring LLP.

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.

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 that 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 estimated level of improper
payments in the Earned Income Tax Credit (EITC) program--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.

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: (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. 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 2010, the combined
error rate for Social Security programs was 0.6 percent, with a
total of $2.7 billion in overpayments and $1.8 billion in
underpayments. SSI, with its more complicated eligibility
rules, had an error rate of 9.1 percent, with $3.3 billion in
overpayments and $1.2 billion in underpayments. Because the
disabled generally receive government health benefits, the
government also sometimes incurs improper Medicare and Medicaid
payments in these cases or does not provide Medicare and
Medicaid to eligible beneficiaries. The Social Security
Administration (SSA) has a total of at least $15 billion in
total debt outstanding 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 the IRS defended its handling of the program and
some witnesses commended its implementation efforts, other
witnesses emphasized the challenges IRS faced in implementing
the paid return preparer program. There was testimony
expressing concern 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 report by the Treasury Inspector General for Tax
Administration found that 309,000 taxpayers took advantage of
the credit as of October 2011. The Administration earlier
estimated that four million employers would be eligible.

10. Harbor Maintenance Funding and Maritime Tax Issues

Action Taken: On February 1, 2012, the Subcommittee on
Oversight and the Subcommittee on Select Revenue Measures
received testimony from (i) The Honorable Michael Strain,
Commissioner of the Louisiana Department of Agriculture &
Forestry; (ii) Mr. Gary LaGrange, President and Chief Executive
Officer of the Port of New Orleans; (iii) Mr. Steven A. Fisher,
Executive Director, American Great Lakes Ports Association;
(iv) Mr. Morten Arntzen, President and Chief Executive Officer,
Overseas Shipholding Group; (v) Mr. James C. McCurry, Jr.,
Director of Administration, Georgia Ports Authority; and (vi)
Mr. Michael Leone, Port Director, Massachusetts Port Authority.
The hearing examined the structure of the Harbor Maintenance
Trust Fund and the Harbor Maintenance Tax, and considered
whether U.S. anti-deferral rules inhibit the expansion of the
U.S. shipping industry.

11. Internal Revenue Service Operations and the 2012 Tax Return Filing
Season

Action Taken: On March 22, 2012, the Subcommittee received
testimony from The Honorable Douglas Shulman, Commissioner,
Internal Revenue Service. The hearing focused on the 2012 tax
return filing season, the IRS' 2013 budget request, and IRS
operations generally.

12. Impact of Limitations on the Use of Tax-Advantaged Accounts for the
Purchase of Over-the-Counter Medication

Action Taken: On April 25, 2012, the Subcommittee received
testimony from (i) Mr. Scott M. Melville President & Chief
Executive Officer, Consumer Healthcare Products Association;
(ii) Dr. Joel M. Feder, D.O., F.A.C.O.F.P., Captain MC, USN
(Ret.), American Osteopathic Association; (iii) Mr. Steven
Taylor, Chief Executive Officer, Sjogren's Syndrome Foundation;
(iv) Ms. Jennifer Hatcher, Senior Vice President, Government &
Public Affairs, Food Marketing Institute; and (v) Mr. Paul N.
Van de Water, Senior Fellow, Center on Budget and Policy
Priorities. The hearing focused on reviewing the restrictions
imposed under the Patient Protection and Affordable Care Act
(P.L. 111-148) to FSAs, HSAs and HRAs to purchase over-the-
counter medicine, and the impact the rules have on consumers,
physicians, and employers.

13. Identity Theft and Tax Fraud

Action Taken: On May 8, 2012, the Subcommittees on
Oversight and Social Security received testimony from: (i) J.
Russell George, Treasury Inspector General for Tax
Administration; (ii) Patrick P. O'Carroll, Jr., Inspector
General, Social Security Administration; (iii) Steven T.
Miller, Deputy Commissioner for Services and Enforcement,
Internal Revenue Service; (iv) Nina E. Olson, National Taxpayer
Advocate, Internal Revenue Service; and (v) David F. Black,
General Counsel, Social Security Administration. The hearing
detailed how the Social Security Administration's court-
mandated sharing of the Social Security Death Master File (DMF)
inadvertently provides criminals with the tools to file for and
obtain multiple fraudulent tax refunds, and the processes the
Internal Revenue Service (IRS) is using in its attempts to
detect and stop illegal refunds. Witnesses emphasized the
conflicting missions of the IRS to quickly process refunds
while also protect the tax system from ID theft and fraud.
Additionally, witnesses supported legislation limiting public
access to the DMF (which includes the Social Security numbers
of those who are deceased that are used for false filings),
including a discussion on Subcommittee on Social Security
Chairman Sam Johnson's bill, H.R. 3475, the Keeping IDs Safe
Act of 2011'' to end the Social Security Administration's
Public Death Master File publication, allowing the IRS access
to the National Directory of New Hires, and reauthorizing
legislation that permits prisoner information to be shared with
the IRS.

14. Tax-Exempt Organizations

Action Taken: On May 16, 2012, the Subcommittee received
testimony from (i) Mr. Roger Colinvaux, Associate Professor,
Columbus School of Law, The Catholic University of America;
(ii) Ms. Diana Aviv, President & Chief Executive Officer,
Independent Sector; (iii) Ms. Joanne M. DeStefano, Vice
President for Finance and Chief Financial Officer, Cornell
University, testifying on behalf of the National Association of
College and University Business Officers; (iv) Mr. Michael
Regier, Senior Vice President of Legal and Corporate Affairs,
VHA Inc.; and (v) Mr. Bruce R. Hopkins, Senior Partner,
Polsinelli Shughart. The hearing focused on current issues
related to tax-exempt organizations, including the ongoing IRS
compliance initiative related to universities, recently enacted
reporting requirements for tax-exempt hospitals, recent efforts
by tax-exempt organizations to design and implement good
governance standards, and the newly redesigned IRS Form 990. In
addition, the hearing considered the history of recent
legislative changes to the tax code dealing with tax-exempt
organizations and what prompted those changes.

SUBCOMMITTEE ON TRADE

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

Action taken: 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 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. 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 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 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, three separate bills
were introduced (by request) 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.
From that time until entry into force of the U.S.-Korea
Free Trade Agreement (March 15, 2012), U.S.-Colombia Trade
Promotion Agreement (May 15, 2012), and U.S.-Panama Trade
Promotion Agreement (October 31, 2012), the Committee engaged
in consultations with the Administration to provide oversight
and to ensure prompt implementation of the agreements.
On February 29, 2012, the Committee held a hearing on
current trade issues, including on the Administration's work to
ensure prompt implementation of the U.S.-Colombia Trade
Promotion Agreement, the U.S.-Panama Trade Promotion Agreement,
and the U.S.-Korea Free Trade Agreement.

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 subsides, export
restraints on key products such as rare earth minerals, and
currency misalignment. In that letter, the Members asked the
Administration to develop metrics for assessing China's
progress on these issues.
On May 10, 2011, Committee Members met with 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.
On December 15, 2011, the Committee received the 2011
Annual Report on China's WTO Compliance, which was submitted
pursuant to Section 421 of the U.S.-China Relations Act of
2000. The report describes China's WTO commitments and assesses
the extent to which China has implemented those commitments.
On January 31, 2012, Chairman Dave Camp and Senate Finance
Committee Chairman Max Baucus sent a letter to the
Administration encouraging it to pressure China to stop
unfairly undervaluing its currency at a World Trade
Organization (WTO) symposium in March. In the letter, Camp and
Baucus noted that China has actively blocked currency
undervaluation discussions at the WTO and that China's unfair
trade practices, including its currency undervaluation, cost
U.S. jobs.
On February 29, 2012, the Committee held a hearing focusing
on current trade issues, including concerns about China's
unfair and distortive trade practices that impede American
companies from selling U.S. goods and services in China. United
States Trade Representative Ron Kirk testified.
On March 1, 2012, the Committee held a meeting with
Treasury Secretary Geithner, Commerce Secretary Bryson, and
United States Trade Representative Ambassador Kirk about the
Administration's China economic policy. The meeting provided an
opportunity for Committee Members to have a bipartisan and
candid, off-the-record discussion with the Administration about
its China economic policy.
On February 29, 2012, Chairman Dave Camp, Ranking Member
Sander Levin, and 128 cosponsors introduced H.R. 4105, which
would apply the countervailing duty law to nonmarket economy
countries. On March 6, 2012, the House passed the bill under
suspension of the rules. The Senate passed the bill by
unanimous consent on March 7, 2012, and the President signed
the bill into law on March 13, 2012.
On March 26-29, 2012, the Committee conducted a bipartisan
staff delegation to Geneva, Switzerland, to participate in the
Symposium on Exchange Rate Policies and Trade being hosted by
the World Trade Organization (WTO) Working Group on Trade,
Debt, and Finance and to meet with officials from other WTO
member countries, WTO secretariat staff, and U.S. officials.
On April 27, 2012, Republican Members of the Ways and Means
Committee, sent a letter to the Administration about the
upcoming meeting of the U.S.-China Strategic & Economic
Dialogue (S&ED). The letter highlighted key priorities for
these meetings, including the need to address long-standing and
specific concerns, improve U.S. market access in China, further
China's rebalancing of its economy, and restart bilateral
investment treaty negotiations.
On November 30, 2012, Chairman Dave Camp, Senate Finance
Committee Chairman Max Baucus, Ranking Member Sander Levin, and
Senate Finance Committee Ranking Member Orrin Hatch sent a
letter to the Administration ahead of the December meeting of
the U.S.-China Joint Commission on Commerce and Trade. The
letter addressed concerns about China's move away from market-
based reforms, highlighted a number of specific barriers, and
called for significant progress to show the American people
that the U.S.-China economic relationship is headed in the
right direction. The letter also called on the Administration
to continue to develop meaningful metrics to measure progress.
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 and Issues

Action taken
a. Trans-Pacific Partnership
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 disciplines to
address non-tariff barriers.
On November 10-11, 2011, Trade Subcommittee Chairman Brady
led a bipartisan 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 December 14, 2011, the Subcommittee held a hearing on
the Trans-Pacific Partnership (TPP) negotiations. The
Subcommittee received testimony from (i) Ambassador Demetrios
Marantis, Deputy U.S. Trade Representative, Office of the
United States Trade Representative; (ii) Devry S. Boughner,
Director, International Business Relations on behalf of
Cargill, Inc. and the U.S. Business Coalition for TPP; (iii)
Angela Marshall Hofmann, Vice President, Global Integrated
Sourcing and Trade Wal-Mart Stores; and (iv) Michael Wessel,
President, The Wessel Group. The hearing focused on the status
and future of the ongoing TPP agreement negotiations as well as
the potential benefits of the agreement for U.S. companies,
workers, and farmers. The hearing also explored how the TPP
agreement will be a ``21st century agreement'' by addressing
barriers to trade beyond tariffs and increasing trade
facilitation.
On December 21, 2011, Chairman Camp and Chairman Brady,
along with Senators Hatch and Thune, sent a letter to
Ambassador Kirk raising concerns about the Administration's
proposed labor provision for the TPP agreement.
On February 29, 2012, the Committee held a hearing on
current trade issues, including the status of the TPP
negotiations, the potential benefits of a TPP agreement from
the United States, and the prospect for Canada, Japan, and
Mexico to join the TPP negotiations. Ambassador Kirk testified
before the Committee on the Administration's views on these
issues.
On July 9, 2012, the United States Trade Representative
notified Congress that the Administration intends to include
Mexico in the ongoing TPP negotiations
On July 10, 2012, the United States Trade Representative
notified Congress that the Administration intends to include
Canada in the ongoing TPP negotiations.
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.
b. Bolivia
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.
c. 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 H.J. Res. 66, to renew
sanctions against Burma, under suspension of the rules. 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 2, 2012, both the House and Senate passed H.R.
5986 (described above), which, among other things, amended the
Burmese Freedom and Democracy Act of 2003 to renew, for three
years, the President's authority to ban the import of Burmese
products and approved the renewal of import restrictions
contained in the Act for one year. The President signed H.R.
5986 into law on August 10, 2012.
On August 14, 2012, the Committee received a report from
the Department of State: Report on Tom Lantos Block Burmese
JADE Anti-Democracy Efforts Act of 2008 on Burmese Timber
Trade.
d. Iran
On August 23, 2011, the Committee received reports from the
Department of State on global trade relating to Iran.
On October 3, 2011, the Committee received a report from
the Department of State on investments in the energy sector in
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 December 5, 2011, Chairman Camp exchanged letters with
House Foreign Affairs Committee Chairman Ros-Lehtinen regarding
removal of provisions within the jurisdiction of the Committee
on Ways and Means from H.R. 2105, the ``Iran, North Korea, and
Syria Nonproliferation Reform and Modernization Act of 2011.''
On December 5, 2011, Chairman Camp exchanged letters with
House Foreign Affairs Committee Chairman Ros-Lehtinen regarding
removal of provisions within the jurisdiction of the Committee
on Ways and Means from H.R. 1905, the ``Iran Sanctions,
Accountability, and Human Rights Act of 2012.''
On March 12, 2012, the Committee received the Department of
State Report on Iran Sanctions.
On March 28, 2012, the Committee received the Department of
State Comprehensive Report on Iran Sanctions.
On August 9 and 31, 2012, the Committee received reports
from the Department of State on global trade relating to Iran.
On December 4, 2012, the Senate amended and passed H.R.
4310, the ``National Defense Authorization Act for Fiscal Year
2013.'' The Senate version of H.R. 4310 included subtitles that
contained, among other things, the authority for the President
to impose import sanctions on certain expanded activities with
respect to Iran and the Democratic Republic of Congo. The
inclusion of the import sanctions violated the Origination
Clause (Article I, Section 7, clause 1 of the U.S.
Constitution) because H.R. 4310 as passed by the House did not
contain revenue measures. On December 12, 2012, Chairman Camp
introduced H. Res. 829, which stated that H.R. 4310 as passed
by the Senate contravened the Origination Clause. H. Res. 829
passed the House without objection. The Senate then considered
Senate Amendment (S. 3254, as amended) to H.R. 4310 and
modified the bill through Senate Amendments 3332 and 3333 by
unanimous consent to remove the import sanctions from the bill.
The Senate then passed the amended H.R. 4310 by voice vote.
Both the House and Senate voted to enter into Conference on
H.R. 4310. The Committee continued extensive negotiations with
the Armed Services Committee to address the Committee's
concerns. On December 20, 2012, the House passed the Conference
Report by a vote of 315-107. On December 21, 2012, the Senate
passed the Conference Report by a vote of 81-14. At the time of
this Report, the President had not signed the bill into law.
e. India
The Committee has held regular staff consultations with
USTR and the Treasury and Commerce Departments regarding U.S.-
India issues. On September 13-19, 2012, the Committee conducted
a staff delegation to New Delhi, India, to discuss a range of
bilateral economic issues, including recent economic reforms,
and U.S. concerns with India's restrictive manufacturing and
preferential market access policies.

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 on the Earned Import
Allowance Program for Haiti. GAO is required by statute to
review and evaluate the program annually.
On March 26, 2012, the President announced his decision to
add South Sudan to the list of beneficiaries of the Generalized
System of Preferences and to suspend Argentina's eligibility
from the program.
On June 21, 2012, Chairman Dave Camp, Ranking Member Sander
Levin, and twenty original co-sponsors introduced H.R. 5986. On
August 2, 2012, the House passed the bill by voice vote. On the
same day, the Senate passed the bill without amendment by
Unanimous Consent. The President signed the bill into law on
August 10, 2012.
Among other things, H.R. 5986 amends the African Growth and
Opportunity Act to extend through FY2015 the third-country
fabric rule granting duty-free treatment of apparel articles
wholly assembled, or knit-to-shape and wholly assembled, or
both, in one or more lesser developed beneficiary sub-Saharan
African countries, regardless of the country of origin of the
fabric or the yarn used to make such articles. The legislation
also ensures that AGOA benefits are available to the Republic
of South Sudan (South Sudan).
The Committee 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 Preference 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.
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.
On December 14-18, 2011, the Committee conducted a
bipartisan staff delegation to the Eighth Ministerial
Conference of the World Trade Organization in Geneva,
Switzerland. The staffdel participated in the Ministerial
Conference, including meetings with trade ministers from WTO
member countries, U.S. officials, and business leaders.
On February 29, 2012, the Committee held a hearing on
current trade issues, including Russia's accession to the WTO,
WTO negotiations, and ``post-Doha'' issues such as an
international services trade agreement, Information Technology
Agreement (ITA) expansion, and a trade facilitation agreement.
Ambassador Kirk testified before the Committee on the
Administration's views on these issues.
On March 26-29, 2012, the Committee conducted a bipartisan
staff delegation to Geneva, Switzerland, to participate in the
Symposium on Exchange Rate Policies and Trade being hosted by
the World Trade Organization (WTO) Working Group on Trade,
Debt, and Finance and to meet with officials from other WTO
member countries, WTO secretariat staff, and U.S. officials.
On June 6, 2012, the Committee held a meeting with Deputy
Assistant to the President and Deputy National Security Advisor
for International Economic Affairs Michael Froman, State Deputy
Secretary Ambassador William Burns, Deputy United States Trade
Representative Ambassador Miriam Sapiro, and Office of the U.S.
Trade Representative Chief Agricultural Negotiator Ambassador
Islam Siddiqui about Russia's accession to the WTO and granting
Russia PNTR. The meeting provided an opportunity for Committee
Members to have a bipartisan and candid, off-the-record
discussion with the Administration about trade and other issues
regarding Russia.
On June 20, 2012, the Committee held a hearing on Russia's
accession to the World Trade Organization and granting Russia
Permanent Normal Trade Relations. The hearing focused on the
significant opportunities presented upon Russia's accession to
the WTO and commercial areas requiring continued attention,
such as enforcement of IPR and Russian SPS standards relating
to U.S. agriculture exports. The hearing explored the impact on
U.S. employers, workers, farmers, and ranchers if Congress does
not grant Russia PNTR and they are unable to obtain the
benefits of Russia's membership. In addition, the hearing
provided an opportunity for addressing Members' non-commercial
concerns regarding Russia. The Committee received testimony
from (i) Ambassador Ron Kirk, United States Trade
Representative; (ii) Ambassador William Burns, Deputy
Secretary, United States Department of State; (iii) Doug
Oberhelman, Chairman and Chief Executive Officer, Caterpillar
Inc. (on behalf of The Business Roundtable and the National
Association of Manufacturers); (iv) Wayne H. Wood, President,
Michigan Farm Bureau; (v) Michael Rae, President, Argus Ltd.;
and (vi) James P. Mackin, Senior Vice President and President,
Cardiac Rhythm Disease Management, Medtronic, Inc.
On July 19, 2012, Chairman Camp, Ranking Member Levin,
Chairman Brady, Ranking Member McDermott, Mr. Reichert, Mr.
Rangel, Mr. Roskam, Mr. Blumenauer, Mr. Paulsen, and Mr.
Crowley introduced H.R. 6156, ``to authorize the extension of
nondiscriminatory treatment (normal trade relations treatment)
to products of the Russian Federation and Moldova and to
require reports on the compliance of the Russian Federation
with its obligations as a member of the World Trade
Organization, and for other purposes.'' On July 26, 2012, the
Committee held a formal mark-up session to consider H.R. 6156.
The Committee ordered H.R. 6156 favorably reported, without
amendment, by a voice vote. The House passed the bill (as
amended by the Committee on Rules) on November 16, 2012, and
the Senate passed the bill on December 6, 2012. The President
signed H.R. 6156 into law on December 14, 2012.
On September 20, 2012 the Subcommittee on Trade held a
hearing on the benefits of expanding U.S. services trade
through an International Services Agreement. The hearing
focused on the benefits of expanding U.S. services trade,
including by negotiating an international services agreement.
The hearing addressed the importance of services exports as a
source of well-paying U.S. jobs and economic growth. In
addition, the hearing examined the current state of ongoing
discussions concerning an international services agreement and
explore how best to support a successful initiative. The
Subcommittee received testimony from (i) Ambassador Michael
Punke, Deputy United States Trade Representative and Permanent
Representative to the World Trade Organization (WTO); (ii) Dr.
J. Bradford Jensen, Professor of Economics and International
Business, McDonough School of Business Georgetown University;
(iii) Thomas Klein, President, Sabre Holdings; (iv) Karl
Fessenden, Vice President, Power Generation Services, GE
Energy; (v) Charles Lake, Chairman, Aflac Japan; and (vi)
Daniel Brutto, President, UPS International, who testified on
behalf of the Coalition of Services Industries.
On June 24-28, 2012, the Committee conducted a staff
delegation to Geneva, Switzerland, to discuss ongoing WTO
discussions regarding a possible international services
agreement, to attend meetings of the WTO services cluster, to
participate in the WTO Workshop on Trade in Financial Services
and Development, and to meet with officials from other WTO
member countries, WTO secretariat staff, and U.S. officials.
The Committee held regular 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.

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.
On March 1, 2011, the Committee received the 2012 Trade
Policy Agenda and 2011 Annual Report of the President of the
United States on the Trade Agreements Program. This report
satisfies the requirements of Section 163 of the Trade Act of
1974, and Sections 122 and 124 of the Uruguay Round Agreements
Act. On March 1, 2012, the Committee received the 2012 Trade
Policy Agenda and 2011 Annual Report.
On March 30, 2011, and April 2, 2012, the Committee
received the National Trade Estimate Report from USTR for 2011
and 2012, respectively, as well as separate reports on
Technical Barriers to Trade and Sanitary and Phytosanitary
Barriers to Trade. Each of the reports details significant
barriers to U.S. exports and U.S. efforts to address those
barriers. The NTE Report is prepared pursuant to Section 181 of
the Trade Act of 1974, as amended. The Committee staff engaged
in regular consultations with the Administration on these
items.
On April 29, 2011, the Committee received the 2011 Special
301 Report on Intellectual Property Rights. The annual report
reviews IPR protection and enforcement around the world and is
prepared pursuant to Section 182 of the Trade Act of 1974, as
amended. On April 30, 2012, the Committee received the 2012
report.
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 May 30, 2012, Chairman
Camp received the report from the International Trade
Commission.
On February 29, 2012, the Committee held a hearing on
current trade issues, including the full range of issues
impeding American companies from selling U.S. goods and
services abroad. 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.
On September 12, 2012, Chairman Camp requested that the
International Trade Commission conduct an analysis of the
global competitiveness of the U.S. commercial olive oil
industry.
The Committee also held regular staff sessions with USTR to
discuss pending and potential cases.

7. Implemented Trade Agreements

Action taken: The Committee consulted closely with the
Administration to ensure prompt entry into force of the
recently implemented trade agreements with Colombia, Panama,
and Korea. On February 21, 2012, USTR Kirk sent the Committee a
letter stating the Administration's intent to enter the U.S.-
Korea trade agreement into force on March 15, 2012, and stating
the Administration's commitment to address certain outstanding
issues. The Agreement subsequently entered into force on March
15, 2012. On May 15, 2012, the U.S.-Colombia trade agreement
entered into force. On October 31, 2012, the U.S.-Panama trade
agreement entered into force.
The Committee also continued its oversight of implemented
agreements with Australia, Bahrain, Canada and Mexico, five of
the countries of Central America and the Dominican Republic,
Chile, Israel, Jordan, Morocco, Oman, Peru, and Singapore.

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 Camp, for himself and
for Ranking Member Levin, Chairman Brady, and Ranking Member
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.
On December 15, 2011, the Committee received the Department
of Commerce TAA Annual Report for Fiscal Year 2011. On February
13, 2012, the Committee received the Department of Labor's
report on the Trade Adjustment Assistance Community College and
Career Training (TAACCCT) Grant Program for Fiscal Year 2011.
On March 9, 2012, the Committee received the Department of
Labor's Trade Adjustment Assistance Annual Report for Fiscal
Year 2011.
On July 12, 2012, GAO released a report titled ``Trade
Adjustment Assistance: USDA Has Enhanced Technical Assistance
for Farmers and Fishermen, but Steps Are Needed to Better
Evaluate Program Effectiveness.'' The report was mandated by
the Trade and Globalization Adjustment Assistance Act of 2009.
On September 1, 2012, GAO released a report titled ``Trade
Adjustment Assistance: Changes to the Workers Program Benefited
Participants but Little Is Known About Outcomes.'' The report
was mandated by the Trade and Globalization Adjustment
Assistance Act of 2009.
On September 13, 2012, GAO released a report titled ``Trade
Adjustment Assistance: Commerce Program Has Helped
Manufacturing and Services Firms, but Measures, Data, and
Funding Formula Could Improve.'' The report was mandated by the
Trade and Globalization Adjustment Assistance Act of 2009.
On September 28, 2012, GAO released a report titled ``Trade
Adjustment Assistance: Labor Awarded Community College Grants
in Accordance with Requirements, but Needs to Improve Its
Process.'' The report was mandated by the Trade and
Globalization Adjustment Assistance Act of 2009.

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).
On May 10, 2012, Representative Charles Boustany introduced
H.R. 5708 to prevent the evasion of antidumping and
countervailing duty orders.
On May 17, 2012, the Subcommittee held a hearing on
supporting economic growth and job creation through customs
trade modernization, facilitation, and enforcement. The
Subcommittee received testimony from (i) David Aguilar, Acting
Commissioner, U.S. Customs and Border Protection, U.S.
Department of Homeland Security; (ii) Kumar Kibble, Deputy
Director U.S. Immigration and Customs Enforcement, U.S.
Department of Homeland Security; (iii) Timothy Skud, Deputy
Assistant Secretary for Tax, Trade and Tariff Policy, U.S.
Department of the Treasury; (iv) The Honorable George Weise,
Executive Vice President, Sandler & Travis Trade Advisory
Services (former Commissioner of Customs), testifying on his
own behalf; (v) Darrell Sekin, Jr., President and CEO, DJS
International Services, and President, National Customs Brokers
and Forwarders Association of America, Inc.; and (vi) Michael
Mullen, Executive Director, Express Association of America.
On December 17, 2012, Trade Subcommittee Kevin Brady
introduced H.R. 6642, the ``Customs Trade Facilitation and
Enforcement Act of 2012,'' to address streamlining,
facilitating, and modernizing Customs functions, as well as
improving enforcement of U.S. laws, including antidumping and
countervailing duty laws, through the inclusion of H.R. 5708
(Representative Boustany). On December 13, 2012, Ranking Member
Sander Levin and Trade Subcommittee Ranking Member Jim
McDermott introduced H.R. 6656.

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.
On December 15, 2011, Chairman Camp sent a letter to
Congressman Mick Mulvaney responding to his inquiry as to when
the 112th Congress MTB process would commence.
On March 30, 2012, Chairman Camp along with Ranking Member
Levin, Chairman Brady, and Ranking Member McDermott announced
the commencement of the Miscellaneous Tariff Bill (MTB)
process, requiring Members to introduce bills by April 30,
2012. Due to the overwhelming Member interest in participating
in the process, the Committee subsequently informed Members
that they would meet the April 30 deadline if their draft bills
were submitted to Legislative Counsel on April 30 and then
introduced and submitted to the Ways and Means Committee online
MTB submission process no later than on May 16, 2012. The
Committee then announced on May 24, 2012, that it would accept
public comments on the submitted bills until June 22, 2012.
Because of the sheer number of bills that were submitted to the
Committee's MTB process, the Committee continued to receive
public comments on the submitted bills through the process and,
in keeping with the Committee's commitment to transparency,
these comments were posted on the Committee website. The
independent International Trade Commission reviewed the
submitted bills, provided reports to the Committee, and posted
the reports on its own website. The Department of Commerce,
which spearheads the review of the submitted bills by the
Administration, also reviewed the submitted bills and provided
reports to the Committee. All of these reports were made
available on the Committee's website. The Committee worked with
the Senate Finance Committee to prepare the bicameral,
bipartisan legislation for floor consideration. On January 1,
2013, Chairman Camp, Ranking Member Levin, Trade Subcommittee
Chairman Brady, and Trade Subcommittee Ranking Member McDermott
introduced H.R. 6727, the U.S. Job Creation and Manufacturing
Act of 2013, reflecting over 2000 provisions he package
includes provisions from more than 2,000 bills introduced in
the House and Senate during the MTB process.

11. Priorities of the Office of the United States Trade Representative

Action taken: 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 held staff briefings with USTR to discuss its
budget and priorities, including the recently created inter-
agency enforcement center. The Committee also followed closely
the Commerce, Justice, Science, and Related Agencies
Appropriations Act, 2013 (H.R. 5326), which included USTR's FY
13 appropriation and which passed the House on May 10, 2012.
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 and
engaging in regular consultations with the agency. The
Committee also followed closely the Commerce, Justice, Science,
and Related Agencies Appropriations Act, 2013 (H.R. 5326),
which included the ITC's FY 13 appropriation and which passed
the House on May 10, 2012.

SUBCOMMITTEE ON HEALTH

Actions Taken

1. 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.
2. Letter to HHS Secretary Sebelius regarding the Community
Living Assistance Services and Support (CLASS) Act. The
Subcommittee sent letter to HHS on April 13, 2011 requesting
the Secretary explain what legal authority she was relying on
to modify the CLASS Act in order to make the program
actuarially sound. Secretary Sebelius responded June 3, 2011
without referring to any specific statutory provisions, but a
more general reliance on the Administrative Procedures Act.
3. 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.
4. 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.
5. 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
January 2, 2012, the White House has yet to respond to this
letter.
6. 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.
7. 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.
8. On May 1, 2012, the Committee majority staff prepared a
report for the Chairman where data from 71 Fortune 100
companies show these companies could save hundreds of millions
of dollars per year beginning in 2014 by simply terminating
health insurance for their workers and dumping these employees
into taxpayer-funded health care exchanges. Based on an
aggregation of the data received, if the 71 Fortune 100
companies that replied to the survey ceased to offer health
care coverage and paid the employer mandate penalty, they could
save a total of $28.6 billion in 2014 (an average savings of
over $400 million per company) and $422.4 billion from 2014-
2023 (an average savings of nearly $6 billion per company).
9. Letters to Department of Health and Human Services (HHS)
Secretary Kathleen Sebelius and Centers for Medicare and
Medicaid Services (CMS) Chief Actuary Richard Foster regarding
the Medicare Advantage quality bonus demonstration program (MA
QBP). On July 20, 2012, Chairman Camp sent a letter with
Subcommittee on Health Chairman Herger to Secretary Sebelius,
regarding a Government Accountability Office (GAO) report that
declared that HHS exceeded its legal authority in implementing
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. The letter highlighted specific
concerns about the MA QBP raised by GAO and the Medicare
Payment Advisory Commission and requested all documentation
regarding the development of the MA QBP. Mr. Foster fully
complied with this request, while HHS has not.
10. Letter to Government Accountability Office (GAO)
Comptroller General Gene Dodaro regarding the CMS' use of funds
for programs and systems not related to Medicare and Medicaid.
On August 9, 2012, Chairman Camp along with Subcommittee on
Health Chairman Herger and Subcommittee on Oversight Chairman
Boustany sent a letter to Comptroller General Dodaro regarding
concerns that CMS was diverting funds from managing the
Medicare and Medicaid programs to cover costs related to the
implementation of the Democrats' health care law. The letter
cites the Obama Administration's decision to move the Center
for Consumer Information and Insurance Oversight (CCIIO), the
agency assigned with implementing many elements of the
Democrats health care law, into CMS, a move that raised wide
concerns over implementation transparency. The letter requested
a full audit of CMS funds used for CCIIO-related activity.
11. Letter to Secretary Sebelius expressing concerns about
the final electronic health records (EHR) State 2 meaningful
use program rules. On October 4, 2012, Chairman Camp, along
with Subcommittee on Health Chairman Herger, Energy and
Commerce Chairman Upton, and Energy and Commerce Health
Subcommittee Chairman Pitts, sent a letter to Secretary
Sebelius regarding the health information technology
regulations. The letter highlighted concerns that HHS is
squandering taxpayer dollars by asking little of providers in
return for incentive payments, especially as it relates to the
ability to exchanging electronic information across providers
and settings. Reports revealed that the EHR systems may be
leading to higher Medicare spending and greater inefficiencies
while doing little, if anything, to improve health outcomes.

SUBCOMMITTEE ON HUMAN RESOURCES

1. 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; and (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. 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.
On April 19, 2012, the Subcommittee received testimony on
the use of technology to better target benefits and eliminate
waste, fraud, and abuse from (i) Donna Roy, Executive Director,
National Information Exchange Model (NIEM), U.S. Department of
Homeland Security; (ii) The Honorable George Sheldon, Acting
Assistant Secretary, Administration for Children and Families,
U.S. Department of Health and Human Services; (iii) Robert
Doar, Commissioner, Human Resources Administration, New York
City; (iv) Ginger Zielinskie, Executive Director, Benefits Data
Trust; (v) Darryl McDonald, Executive Vice President, Teradata
Corporation; and (vi) Campbell Pryde, President and Chief
Executive Officer, XBRL US. The hearing focused on current and
future data standardization efforts designed to increase the
use of technology to improve the administration of public
benefit programs.
On July 25, 2012, the Subcommittee received testimony on
the use of technology to improve the administration of SSI's
financial eligibility requirements. The hearing reviewed SSI
financial eligibility requirements and the use of technology to
improve their administration. The subcommittee received
testimony from (i) Carolyn Colvin, Deputy Commissioner, Social
Security Administration; (ii) Patrick P. O'Carroll, Jr.,
Inspector General, Social Security Administration; (iii) Paul
Soczynski, Director of Government Services, Accuity Solutions;
(iv) Marty Ford, Director, Public Policy Office, The Arc of the
United States; and (v) Douglas Besharov, Professor, School of
Public Policy, University of Maryland.

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 regarding the GAO report on the 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; and
(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.
The Committee print, ``Budget Reconciliation Legislative
Recommendations Relating to Repeal of Block Grants to States
for Social Services'' was favorably transmitted by the
Committee without amendment to the House Budget Committee by a
roll call vote of 22-14 on April 27, 2012. The Committee print
repealed sections 2001 through 2007 of title XX of the Social
Security Act, ending authorization for the $1.7 billion Social
Services Block Grant (SSBG) on September 30, 2012. On May 9,
2012, the House Budget Committee favorably reported H.R. 5652,
the ``Sequester Replacement Reconciliation Act of 2012,''
containing the transmitted legislative recommendations from the
Committee including the repeal of the SSBG. On May 10, 2012,
the House passed H.R. 5652 by a recorded vote of 218-199, with
one Member voting ``Present.''

4. Reviewing 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;
(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. Preventing 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. Improving Work and Other Welfare Reform Goals

Actions Taken: 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.
On May 17, 2012, the Subcommittee received testimony on
State TANF spending and its impact on work requirements from
(i) Kay E. Brown, Director, Education, Workforce, and Income
Security, U.S. Government Accountability Office; (ii) Grant
Collins, Senior Vice President for Workforce Services, ResCare;
(iii) Carol Cartledge, Director, Economic Assistance Policy
Division, North Dakota Department of Human Services; (iv) Peter
Palermino, TANF Administrator, Connecticut Department of Social
Services, Representing the American Public Human Services
Association; and (v) LaDonna Pavetti, Ph.D., Vice President for
Family Income Support Policy, Center on Budget and Policy
Priorities. The hearing focused on TANF State Maintenance of
Effort (MOE) spending requirements and their interaction with
TANF work requirements.
On June 27, 2012, the Subcommittee on Select Revenue
Measures and the Subcommittee on Human Resources held a joint
hearing on how welfare and tax benefits can discourage work.
The hearing focused on the interaction of various welfare and
tax credit programs and how concurrent receipt of benefits from
multiple programs can create perverse incentives that
discourage work and higher earnings. The Subcommittees received
testimony from (i) The Right Honorable Iain Duncan Smith,
Secretary of State for Work and Pensions, United Kingdom; (ii)
Representative Gwen Moore (D-WI); (iii) Clifford Thies, Ph.D.,
Professor of Economics and Finance, Shenandoah University; (iv)
Eugene Steuerle, Ph.D., Senior Fellow, The Urban Institute; (v)
Jared Bernstein, Ph.D., Senior Fellow, Center on Budget and
Policy Priorities; and (vi) Ike Brannon, Ph.D., Director of
Economic Policy and Congressional Relations, American Action
Forum.
On July 13, 2012, Chairman Camp and Ranking Member Hatch
sent a letter to HHS Secretary Sebelius asking for further
explanation of the Administration's claim of authority to allow
States to waive welfare work requirements included in the July
12, 2012 ``Information Memorandum.'' HHS responded on July 18,
2012 by citing requests by Republican and Democratic Governors
for more flexibility with implementing the work requirements.
On July 31, 2012, Chairman Camp and Ranking Member Orrin
Hatch of the Senate Finance Committee requested that the
Government Accountability Office (GAO) (1) review whether the
July 12, 2012 HHS guidance constituted a rule for the purposes
of the Congressional Review Act and to (2) determine whether
any prior Secretary of HHS had suggested that he or she had the
authority to waive section 407 work requirements. On September
4, 2012, the GAO responded that the HHS action was a ``rule''
under the Congressional Review Act, concluding that ``the July
12, 2012 Information Memorandum is a rule under the CRA.
Therefore, it must be submitted to Congress and the Comptroller
General before taking effect.''
On September 11, 2012, Chairman Camp introduced H.J. Res.
118 to disapprove of the Administration's July 2012 guidance
claiming the authority to allow States to waive TANF work
requirements. Two days later, on September 13, 2012, the
Committee held a markup and reported the bill favorably (H.
Rept. 112-677 Part I). The Committee on Education and the
Workforce also held a mark-up on H.J. Res. 118 on September 13,
2012 and reported the bill favorably (H. Rept. 112-677 Part
II). The House passed H.J. Res 118 by a recorded vote of 250-
164 on September 20, 2012 (Roll No. 589). The bill was received
in the Senate on September 21, 2012.
On September 21, 2012, Chairman Camp and Ranking Member
Hatch sent another letter to HHS regarding GAO's determination
that the Information Memorandum constituted a rule through the
Congressional Review Act. This letter requested ``all
correspondence'' relating to the rule in addition to a response
regarding the determination.
On October 25, 2012, Chairman Camp (accompanied by the
Chairmen of the House Committees on Education and the
Workforce, Agriculture, and Energy and Commerce, and the
Ranking Members of the Senate Committees on Finance, Health,
Education, Labor and Pensions, and Agriculture, Nutrition and
Forestry) sent a letter to HHS Secretary Sebelius requesting an
explanation of (1) why HHS had not issued since 2008 a Report
on Indicators of Welfare Dependence, required by law to be
presented annually to these key Congressional committees, and
(2) when the Committees should expect to finally see this
report.

7. Work Incentives in Social Security Disability Programs

Actions Taken: On September 23, 2011, the Subcommittee on
Human Resources and the Subcommittee on Social Security held a
joint hearing on work incentives in Social Security disability
programs and received testimony 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 rolls, 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. Supplemental Security Income Benefits for Children

Actions Taken: On October 27, 2011, the Subcommittee on
Human Resources and the Subcommittee on Social Security held a
joint hearing on SSI benefits for children and received
testimony 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. 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, Trustee, Social Security and Medicare Boards of
Trustees; and (ii) Robert Reischauer, 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.
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 the 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) the tradeoffs between benefit adjustments and revenue
increases for Social Security, 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.
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 impact of
using different consumer price indices for 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
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.
On June 21, 2012, the Subcommittee held a hearing on the
2012 Annual Report of the Social Security Board of Trustees.
Testimony was received from the following witnesses: (i)
Charles P. Blahous III, Trustee, Social Security and Medicare
Boards of Trustees; and (ii) Robert D. Reischauer, Trustee,
Social Security and Medicare Boards of Trustees. The hearing
focused on the challenges that Social Security faces, the key
drivers of those challenges and the cost of delaying reform.
Witnesses argued for the need for prompt action, specifically
within the next five years, in order to secure Social
Security's future. The hearing also addressed issues related to
the payroll tax holiday due to expire at the end of 2012. Both
witnesses stated Social Security's financing should be
preserved as it was originally intended and that Congress
therefore should not extend the holiday beyond its current
expiration date.

2. Stewardship of Social Security Programs

Action Taken: On April 14, 2011, the Subcommittee held a
hearing on the Social Security Administration's (SSA) role in
verifying employment eligibility. Testimony was received 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. Witnesses discussed the progress made and challenges
created by E-Verify, including the potential burdens on
employees and the SSA's budget. In addition, current
shortcomings and potential improvements to the verification
process were considered.
On June 14, 2011, the Subcommittees on Oversight and Social
Security held a joint hearing on the accuracy of payments made
by the SSA. Testimony was received 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, Chairman Johnson
requested a report from the SSA 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, bringing the balance to $1 billion. The request letter
and the subsequent October 2011 IG report provided a rationale
for Congress' previous decisions made in early 2011 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 Fiscal Year (FY) 2011 funding cycle and beyond.
On July 9, 2012, Chairman Johnson requested the SSA
Inspector General to review the current interagency agreement
between the SSA and the Office of Personnel Management (OPM) to
determine whether the OPM provided the SSA with the required
performance reports related to the FY 2011 ALJ services prior
to the SSA's payment for these services and whether available
accounting and performance details adequately support the
amount the SSA paid for these services. The Subcommittee also
requested a signed copy of the FY 2012 interagency agreement
and an explanation for any delay if the agreement was not
signed. The Subcommittee is concerned about the increasing
costs associated with the SSA's interagency agreement with the
OPM for services related to ALJs. In FY 2011, the SSA paid
approximately $2.2 million to the OPM for ALJ-related services,
almost three times more than the approximately $785,000 paid in
FY 2005, without any apparent change in the scope of service
over the same period.

3. 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. Testimony was
received from (i) The Honorable Patrick P. O'Carroll Jr.,
Inspector General, Social Security Administration; (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. 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 (SSA) protects SSNs were
considered, along with legislative proposals to limit the use
of SSNs.
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.
On February 2, 2012, the Subcommittee held a hearing on
Social Security's management of death data (including Social
Security numbers) and the implications of the SSA's publically
available Death Master File (DMF) in identity theft, including
the theft of the identities of deceased children to obtain
fraudulent tax refunds. Testimony was received from two witness
panels. The first panel included (i) Michael J. Astrue,
Commissioner, Social Security Administration. The second panel
included (ii) Jonathan Agin, of Arlington, Virginia; (iii)
Stuart K. Pratt, Chief Executive Officer, Consumer Data
Industry Association; (iv) John Breyault, Vice President of
Public Policy, Telecommunications & Fraud, National Consumers
League; (v) Patrick P. O'Carroll, Jr., Inspector General,
Social Security Administration; and (vi) Patricia Potrzebowski,
Ph.D., Executive Director, National Associated for Public
Health Statistics and Information Systems. Witnesses discussed
the development of the SSA's death data files, legal issues
surrounding death information and the role of the states in
managing death records, and H.R. 3475 ``Keeping IDs Safe Act of
2011'' introduced by Chairman Sam Johnson to end the SSA's
public Death Master File publication. The Subcommittee also
examined crime resulting from the publication of the sensitive
data made available through the DMF and the actions the SSA is
taking to better protect death records, including developing
legislation permitting them to refuse requests for death
information.
On May 8, 2012, the Subcommittees on Oversight and Social
Security held a hearing on identity theft and tax fraud.
Testimony was received from the following witnesses: (i) J.
Russell George, Treasury Inspector General for Tax
Administration; (ii) Patrick P. O'Carroll, Jr., Inspector
General, Social Security Administration; (iii) Steven T.
Miller, Deputy Commissioner for Services and Enforcement,
Internal Revenue Service; (iv) Nina E. Olson, National Taxpayer
Advocate, Internal Revenue Service; and (v) David F. Black,
General Counsel, Social Security Administration. The hearing
detailed how the SSA's publication of the DMF provides
criminals with the tools to file for and obtain multiple
fraudulent tax refunds, and the processes the Internal Revenue
Service is using in its attempts to detect and stop illegal
refunds. Further information about this hearing is included in
the Subcommittee on Oversight section of this report.
On August 1, 2012, the Subcommittees on Social Security and
Health held a hearing on removing Social Security numbers from
beneficiaries' Medicare cards. Testimony was received from the
following witnesses: (i) Tony Trenkle, Chief Information
Officer and Director, Office of Information Services, Centers
for Medicare and Medicaid Services; and (ii) Kathleen King,
Director, Health Care, accompanied by Daniel Bertoni, Director,
Education, Workforce, and Income Security, Government
Accountability Office. Witnesses discussed options for removing
SSNs from Medicare cards, including the cost and impact of
doing so, along with reasons for why the Centers for Medicare
and Medicaid Services (CMS) has failed to act. The CMS witness
discussed their report, submitted in response to a July 2010
bipartisan request from the Committee on Ways and Means, issued
in November 2011 which provided cost estimates of three
potential options for removing SSNs from Medicare cards. Under
these options, which would each take four years to implement,
the SSN would be replaced with a unique identifier where
beneficiaries would be assigned a non-SSN identification
number. CMS' cost estimates for these options ranged from $803
to $845 million, nearly three times the cost CMS estimated in
2006. CMS attributes the large cost increase primarily to
system changes related to factors not included in the earlier
estimate: the costs related to state Medicaid program systems
for identifying beneficiaries dually eligible for Medicaid as
well as Medicare, and accounting for relatively new programs
such as the Part D Prescription Drug Program. The Government
Accountability Office (GAO) witnesses testified that CMS'
methodology and assumptions raises questions about the
reliability and credibility of the CMS estimates and also
reviewed GAO recommendations that CMS: 1) select an approach
for removing SSNs from Medicare cards that best protects
beneficiaries from identity theft and minimizes burdens for
providers, beneficiaries and CMS, and 2) develop an accurate
and well-documented cost estimate for such an option using
standard cost-estimating procedures.
Other Actions Taken: Chairman Sam Johnson requested a
report, on April 14, 2011, by the GAO to determine if the SSA
and the Department of Homeland Security (DHS) are properly
assisting states in preparing their driver's licenses processes
to comply with the identity verification requirements of the
REAL ID Act, passed in 2005 and scheduled to begin January
2013. If states do not meet these requirements, their licenses
will not be accepted for official purposes under the Act. DHS
is responsible for establishing how states may certify
compliance and for determining compliance. The SSA helps states
verify SSNs. In their response, ``Driver's License Security:
Federal Leadership Needed To Address Remaining
Vulnerabilities'' dated September 21, 2012, GAO recommended
that DHS work with partners to take interim actions to help
states address cross-state and birth certificate fraud and also
recommended enhanced utilization of Social Security Online
Verification to identify SSNs that are queried multiple times
by different states to prevent multiple licenses involved in
potential fraud.
On September 13, 2011, Chairman Johnson and Subcommittee
Member Lloyd Doggett asked the GAO to study the experience of
the Veterans' Administration and the Department of Defense in
removing SSNs from identity cards and how these lessons may be
applicable to CMS in the removal of SSNs from Medicare cards.
GAO's report, ``CMS Needs An Approach and A Reliable Cost
Estimate for Removing SSNs from Medicare Cards'' dated August
1, 2012, found CMS did not use rigorous methodology in
assessing the best information technology and policy options
for an alternative identifier to the SSN on the Medicare card.
GAO also raised questions about the reliability and credibility
of the CMS cost estimates for the three option CMS outlined.
GAO recommend that CMS select an approach for removing SSNs
from Medicare cards that protects beneficiaries from identity
theft while minimizes problems and costs a new system would
impose on providers, beneficiaries and the agency. GAO also
urged CMS to develop an accurate and well-documented cost
estimate for such an option using standard cost-estimating
procedures.
On September 7, 2012, Chairman Johnson and Subcommittee on
Health Chairman Herger asked the GAO to further study CMS's
efforts to find a credible solution to remove SSNs from
Medicare cards, including; what other solutions CMS considered
and the degree to which CMS analyzed the impacts of those
solutions on their IT systems, whether CMS had considered a
simplified solution that required only single point of entry
change to their system, the role other agencies could play in
determining and implementing the most efficient solution, and
identifying technology modifications underway that could be
leveraged to address replacing SSNs.

4. Challenges Facing the Disability Insurance (DI) Program

Action Taken: On July 11, 2011, the Subcommittee 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 (SSA); 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 the 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 productivity initiatives have reduced Social
Security disability hearing wait times 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 the OPM manages the ALJ register, from
which agencies hire all ALJs. Ms. Griffin testified that the
OPM's role is to administer the ALJ examination process and
maintain a list of qualified ALJs that all agencies can access.
She stated that the OPM does not make suitability findings or
otherwise screen ALJ candidates. Agencies have sole
responsibility for hiring, and managing ALJs. She also
testified that agencies are restricted in rating the
performance of ALJs in order to ensure that ALJs are free of
agency interference, but that agencies can discipline ALJs if
they establish good cause with the Merit Systems Protection
Board, a process that typically takes two years while the ALJ
remains in full pay status. Various options 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.
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 (GAO);
(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 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.
On December 2, 2011 the Subcommittee held its first hearing
in a hearing series entitled ``Securing the Future of the
Social Security Disability Insurance Program.'' Testimony was
received from (i) Stephen C. Goss, Chief Actuary, Social
Security Administration; (ii) Virginia P. Reno, Vice President
for Income Security Policy National Academy of Social
Insurance; and (iii) Andrew G. Biggs, Ph.D., Resident Scholar,
American Enterprise Institute. The hearing focused on the
history of the DI program, the importance of its benefits, the
growth of the program and the drivers of that growth along with
program's current and future financing challenges. Witnesses
discussed the drivers of the program's extensive growth and
resulting costs, including population aging, changes in the
working population, legislative changes that have eased
eligibility criteria, and economic slowdowns, along with
projected DI Trust Fund insolvency unless legislative changes
are made.
On January 24, 2012, the Subcommittee held a second hearing
in the hearing series ``Securing the Future of the Social
Security Disability Insurance Program.'' Testimony was received
from (i) Carolyn Colvin, Deputy Commissioner, Social Security
Administration; (ii) Patrick P. O'Carroll, Jr., Inspector
General, Social Security Administration; (iii) Thomas Brady,
Special Agent, Office of the Inspector General, Social Security
Administration, Kansas City Field Division, St. Louis,
Missouri; (iv) Paul Neske, Detective, St. Louis County Police
Department, St. Louis, Missouri; and (v) Steve Clifton,
President, National Council of Social Security Management
Associations. The hearing focused on combating waste, fraud,
and abuse within the DI program. Witnesses discussed
overpayments, Continuing Disability Reviews (CDRs), and the
Cooperative Disability Investigation (CDI) Program.
Specifically, several witnesses emphasized the important role
that CDRs and CDI units play in rooting out instances of abuse
within the program. New estimates by the SSA in the Fiscal Year
(FY) 2012 budget indicate that each dollar spent for CDRs
yields $9 in lifetime program savings, including Medicare and
Medicaid savings. Each dollar spent by CDI units in FY 2011
resulted in $14 of DI program savings. Additionally, the
Subcommittee reviewed video utilized by the Office of the
Inspector General in certain fraud investigations that resulted
in benefits either terminated or denied.
On March 20, 2012, the Subcommittee held the third hearing
in the hearing series ``Securing the Future of the Social
Security Disability Insurance Program.'' Testimony was received
from (i) The Honorable Michael J. Astrue, Commissioner, Social
Security Administration; (ii) Trudy Lyon-Hart, Director, Office
of Disability Determination Services, Vermont Agency of Human
Services, on behalf of the National Council of Disability
Determination Directors; (iii) Lisa D. Ekman, Senior Policy
Advisor, Health & Disability Advocates on behalf of the
Consortium for Citizens with Disabilities Social Security Task
Force; (iv) Dan Bertoni, Director, Education, Workforce, and
Income Security Issues, U.S. Government Accountability Office;
(v) Leighton Chan, M.D., Chief, Rehabilitation Medicine
Department, National Institutes of Health; and (vi) Nicole
Maestas, Ph.D., Senior Economist, RAND Corporation. Witnesses
discussed how disability insurance eligibility decisions are
made at the initial level, the definition of disability, the
importance of the program, and the Federal-State relationship
within the disability process. Additionally, witnesses argued
that although the federally-funded State Disability
Determination Services work efficiently and cost-effectively to
make the right decision as early in the process as possible,
the disability insurance program has not kept pace with medical
advances, rehabilitative technology, and workplace changes.
Furthermore, advances in technology have created assessment
tools that have the potential to enhance and improve the
process and ensure credible, objective outcomes for the DI
program.
On June 27, 2012, the Subcommittee held its fourth hearing
in the hearing series ``Securing the Future of the Social
Security Disability Insurance Program.'' Testimony was received
from two witness panels. The first panel witness was (i)
Michael J. Astrue, Commissioner, Social Security
Administration. The second panel included (ii) Ethel Zelenske,
Director of Government Affairs, National Organization of Social
Security Claimants' Representatives, on behalf of the
Consortium for Citizens with Disabilities Social Security Task
Force; (iii) D. Randall Frye, President, Association of
Administrative Law Judges; (iv) Jeffrey Lubbers, Professor,
American University Washington College of Law; and (v) Richard
J. Pierce, Jr., Professor, The George Washington University Law
School. The hearing focused on how disability decisions are
appealed and whether the DI process is working as well as it
could. Specifically, witnesses discussed the merits of an
adversarial versus an inquisitorial process; issues with the
OPM hiring process; the challenges of managing Administrative
Law Judges and whether the Social Security appeals process
requires them; the $1.4 billion in fees paid by beneficiaries
in fiscal year 2011 to their representatives and how the
current process enables the collection of increased fees; and
the regulatory and policy inconsistencies associated with the
reinterpretation of agency decisions at the Federal court
level.
On September 14, 2012, the Subcommittee held its fifth and
final hearing in the hearing series ``Securing the Future of
the Social Security Disability Insurance Program.'' Testimony
was received from: (i) Richard Burkhauser, Ph.D., Professor,
Cornell University, and Adjunct Scholar, American Enterprise
Institute; (ii) David Stapleton, Ph.D., Director, Center for
Studying Disability Policy, Mathematica Policy Research; (iii)
Marty Ford, Director of Public Policy, The Arc of the United
States, on behalf of the Consortium for Citizens with
Disabilities Social Security Task Force; (iv) Daniel Bertoni,
Director, Education, Workforce, and Income Security, Government
Accountability Office; (v) Jill Houghton, Executive Director,
US Business Leadership Network; and (vi) Nadine Vogel, Founder
and President, Springboard Consulting, Mendham, New Jersey, on
behalf of the Society for Human Resource Management. The
hearing focused on options to address key structural and fiscal
challenges facing the DI program. Specifically, witnesses
discussed the outdated concept of disability that currently
does not assess an individual's medical condition and work
capacity in conjunction with advances in medicine, technology,
and the job demands of our 21st century economy; employer
efforts to hire and keep individuals with disabilities in the
workforce; and the risks of inaction. Witnesses from the
business community and the Government Accountability Office
spoke about the outdated definition of disability, and spoke to
the importance of putting in place policies, programs, and
investments that would move our disability system from a
deficit or medical model to a talent or functional model,
changing the focus of disability to what an individual can do
instead of what they cannot do. A number of witnesses labeled
the disability system a failure, stating that taxpayers are
paying more for a program that actually does less for people
with disabilities, and proposed reforms that would provide
better opportunities for people with disabilities to live
fulfilling lives while also reducing growth in federal and
state expenditures for their support.
Other Actions Taken: On April 4, 2011, 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. On June 19,
2012, GAO issued their final report, ``Modernizing SSA
Disability Programs, Progress Made, but Key Efforts Warrant
More Management Focus.'' In a July 20, 2012 press release
issued in response to the final GAO report, the Chairman
emphasized the importance of keeping the Listings of
Impairments (reflecting medical conditions that have been
determined severe enough to qualify an applicant for benefits)
up to date, highlighting the GAO findings that six of the
fourteen body systems relied on by the SSA have not been
revised for as long as 33 years. Two of these body systems,
mental and musculoskeletal, which together account for the
medical conditions of almost 65 percent of those receiving
benefits, have not been revised for 27 years. The GAO also
noted that a more comprehensive approach is needed to modernize
the SSA disability programs, and should look beyond the
individual's medical condition to the ability to function in
the workplace. The GAO found that the SSA needs to incorporate
greater consideration of individual function into the medical
listings and more fully examine how assistive devices and
workplace accommodations could improve disability decisions.
On June 16, 2011, a number of Committee on Ways and Means
Members, on a bipartisan basis, requested a report by the SSA
Office of Inspector General (OIG) to assess the SSA's
management and oversight of the disability hearing process and
whether there are significant outliers within the ALJ corps in
terms of productivity or decisional outcomes. The OIG provided
a response in two reports. The first report was completed
February 14, 2012 and looked at ALJs who are significant
outliers either in terms of productivity or decisional
allowance rates, examined factors that may account for these
variances, and determined the effectiveness of management
controls over ALJ adherence to agency policies and procedures.
The OIG found that the majority of ALJs met or exceeded the
Agency's 500-700 case disposition benchmark. Additionally,
while the average decisional allowance rate for ALJs in FY 2010
was 67 percent, it ranged from a low of 8.6 percent to a high
of 99.7 percent nationwide. The OIG identified that the
variances in allowances are most notably attributable to ALJ
decisional independence and the demographics of claimants
served by the hearing office, such as age, education, and
available work. Agency monitoring of ALJ performance is limited
to whether ALJs meet established productivity benchmarks, and
the agency is constrained from initiating disciplinary action
related to an ALJ's workload performance. The OIG concluded
that greater agency attention is needed to ensure ALJ outliers
are monitored and underlying work processes are periodically
reviewed.
The OIG issued its second report on March 19, 2012. The
report identified the constraints, including the statutory
limitations of the Administrative Procedure Act, that make it
difficult for the agency to ensure ALJ compliance with its
policies and procedures. The agency is specifically limited
from reviewing ALJ decisions before they are finalized and
paid, making ALJ oversight a challenge. The SSA can review
specific ALJ decisions after the fact and does so based on
anomalies. If the SSA determines an ALJ failed to comply with
the Agency's policies and procedures, it can issue directives
to the ALJ to comply. If the ALJ fails to comply with the
directives, the SSA can seek disciplinary actions against the
ALJ. The SSA also uses these reviews to identify training
needs.
On April 25, 2012, Chairman Johnson requested the
Comptroller General to provide a legal opinion on the
Commissioner's decision to end the Work Incentives Planning and
Assistance (WIPA) and the Protection and Advocacy for
Beneficiaries of Social Security (PABSS) programs. The
Commissioner advised the Congress that he had decided to
terminate both programs because their appropriations were not
specifically reauthorized by the Congress. The April 25 letter
stated that Congress had not repealed these programs and asked
whether the enabling statutes establishing WIPA and PABSS
provided sufficient legal authority for the SSA to continue
operating the programs in spite of the expired authorizations
of appropriations. On August 14, 2012 the GAO released its
opinion, stating clearly that, consistent with established
statutory interpretation, the enabling statutes for WIPA and
PABSS provided sufficient legal authority to continue these
programs. On August 15, 2012, Chairman Johnson sent a letter to
the Commissioner, attaching the GAO decision and asking the
Commissioner to advise on his next steps. The Commissioner
subsequently sent the GAO opinion to the Department of Justice
for their advice which is still pending.
On September 4, 2012, Chairman Johnson requested an OIG
report to examine the new Disability Research Consortium grants
awarded by the SSA. The report will detail the size, scope and
duration of the grants, along with the selection process used.

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). The Subcommittee
received testimony from (i) The Honorable Patrick P. O'Carroll
Jr., Inspector General, Social Security Administration; (ii)
David Foley, Deputy Commissioner of the Public Buildings
Service, U.S. General Services Administration; and (iii) G.
Kelly Croft, Deputy Commissioner, Systems, Social Security
Administration. 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.
On May 9, 2012, the Subcommittee held a hearing on the
state of Social Security's IT. Testimony was received from the
following witnesses: (i) G. Kelly Croft, Deputy Commissioner of
Systems and Chief Information Officer, Social Security
Administration; (ii) Valerie C. Melvin, Director, Information
Management and Technology Resource Issues, Government
Accountability Office; (iii) Larry Freed, President and Chief
Executive Officer, ForeSee Results, Inc.; (iv) William
Scherlis, Ph.D., Professor, School of Computer Science,
Carnegie Mellon University; and (v) Max Richtman, President and
Chief Executive Officer, National Committee to Preserve Social
Security & Medicare. At the hearing, Chairman Johnson released
a report he requested from the Government Accountability Office
(GAO), ``Social Security Administration: Technology
Modernization Needs Improved Planning and Performance
Measures,'' which outlined Social Security's current efforts to
modernize its information technology. While some progress has
been made to modernize its IT, more is required for Social
Security to keep pace with rapid changes in technology.
Witnesses argued for the need for a comprehensive IT strategy
that defines needed accomplishments, identifies strategies to
achieve results, takes into account beneficiary needs, and
measures progress.
Other Actions Taken: On April 14, 2011, Chairman Johnson
requested the SSA Office of Inspector General (0IG) to assess
the SSA's progress in expanding electronic services to claimant
representatives. The OIG 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 OIG 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, 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 report, released at the May 9,
2012 Subcommittee hearing on the state of Social Security's IT,
found Social Security lacks effective tools to measure the
impact of its modernization initiatives and needs an
information technology strategic plan that has specific
benchmarks. The report also examined the impact of the agency's
recent decision to realign the responsibilities of the Chief
Information Officer.
On August 2, 2012, Chairman Johnson requested a GAO report
following up on findings in the May 9, 2012 report to assess
selected IT investments, such as those undertaken to improve
online electronic processes and modernize legacy systems, to
determine the extent they adhered to the SSA's investment
management controls and improved the SSA's IT capabilities and
services, and to determine how effectively the SSA's IT human
capital program supports its current and future modernization
efforts.

6. Service Delivery

Action Taken: On September 12, 2012, the Subcommittee held
a hearing on the Direct Deposit of Social Security Benefits.
Testimony was received from the following witnesses: (i)
Richard Gregg, Fiscal Assistant Secretary, Department of the
Treasury; (ii) Theresa Gruber, Assistant Deputy Commissioner
for Operations, Social Security Administration; (iii) Patrick
P. O'Carroll, Jr., Inspector General, Social Security
Administration; and (iv) Margot Saunders, Counsel, National
Consumer Law Center. The hearing focused on the impact on
beneficiaries of the electronic payment of Social Security
benefits, including exceptions to electronic payment
requirements and the effectiveness of efforts to educate
beneficiaries about these changes. The hearing examined the
degree to which electronic payments are vulnerable to fraud and
the actions the Social Security Administration (SSA) and the
Department of the Treasury Financial Management Service are
taking to prevent this fraud. Witnesses also raised awareness
about the importance of seniors protecting their personal
information to avoid electronic payment fraud.
Other Actions Taken: On April 11, 2011, Subcommittee
Chairman Johnson requested that the SSA Office of Inspector
General (OIG) 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 OIG 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, Chairman Johnson requested a report by
the OIG to review the SSA's long-term customer service delivery
plan. In the event that the OIG found that such a plan did not
exist, the OIG 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 OIG 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 OIG report
recommended that the SSA implement a customer service plan to
address 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 the
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 OIG to assess whether
managers in the Office of Disability Adjudication and Review
had instructed Administrative Law Judges and hearing office
employees to set aside their disability cases during the last
``53rd'' week in September 2011 and refrain from issuing
decisions until the following week. The report was completed on
March 7, 2012 and assessed the agency's management oversight
and controls at nine hearing offices. Based on that review, the
OIG found that workload processing decreased significantly in
the 53rd week. While agency officials noted that employees were
advised to continue processing cases in the 53rd week, the OIG
confirmed that some employees were confused about Week 53, and
that some employees received instructions from managers to
withhold certain types of case processing. While it appears
hearing office employees were working throughout Week 53, this
work was not always being processed in the same manner nor
captured in the SSA's systems. To prevent future occurrences of
workload declines during a 53rd week, OIG concluded the agency
needs to clearly communicate a policy that explicitly states
work will be processed and measured uniformly throughout each
year, including those with 53 weeks.
On November 18, 2011, a number of Republican members of the
Committee on Ways and Means requested a report by the
Government Accountability Office (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 early in the 113th
Congress.
On August 2, 2012, Chairman Johnson requested a report by
the OIG to review the current Memorandum of Understanding (MOU)
between the SSA and the General Services Administration (GSA)
to determine what elements are not clear or missing, before the
current MOU expires in April 2013. The SSA currently pays rent
to GSA on buildings which were built with funds from the
Federal Old-Age and Survivors and Disability Insurance Trust
Funds. The Department of Justice has issued an opinion stating
that proceeds of the sale of buildings purchased with Trust
Fund are directed to the GSA, and not the trust funds.

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)
Sec. 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.

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 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 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.

13. Letter to HHS Regarding Financial Mismanagement at HHS

On February 6, 2012, Oversight Chairman Boustany and Senate
Permanent Subcommittee on Investigations Ranking Member Tom
Coburn sent a letter to HHS Secretary Sebelius regarding an
independent audit of HHS conducted by Ernst & Young that
reveals continued shortcomings and weaknesses within HHS's
financial management system. Chairman Boustany and Ranking
Member Coburn noted violations of the Anti-Deficiency Act,
inexplicable differences in accounting, and HHS's use of
antiquated internal control processes. The letter requested
explanations from HHS regarding steps taken to correct the
serious issues discussed in the audit.

14. Letter to IRS Regarding Tax-Exempt Sector Compliance

On March 1, 2012, Oversight Chairman Boustany sent a letter
to IRS Commissioner Shulman regarding compliance efforts
involving the tax-exempt sector. This letter follows a letter
sent on October 6, 2011 requesting an overview of IRS
compliance efforts in the tax-exempt sector. The March 1, 2012
letter requested information on the number of 501(c)(3) and (4)
tax-exempt organizations the IRS has recognized, the number of
applicants for tax-exempt status the IRS has received, the IRS
review process for each application, and requests clarification
of the IRS' response to the October 6, 2011 letter.

15. Letters to HHS, DOJ, and CMS Regarding Medicare Fraud

On March 7, 2012, Oversight Chairman Boustany sent two
letters, one to HHS Secretary Sebelius and Attorney General
Holder, and the other to CMS Acting Commissioner Tavenner,
regarding Medicare fraud.
The letter to HHS and DOJ requested information about
improper Medicare payments, in light of fraud occurring in
Texas. The letter also requested information regarding the
Health Care Prevention and Enforcement Action Team (HEAT),
specifically criminal investigations, HEAT task force funding
levels, return on investment calculations for the Health Care
Fraud and Abuse Control Program, a detailed breakdown of
convictions by types of fraud, and details of criminal
investigations in the Southern District of Texas HEAT task
force concerning private ambulance providers.
The letter to CMS requested information regarding Acting
Commissioner Tavenner's use of authority under Section 1866 of
the Social Security Act to impose temporary moratoriums on the
enrollment of certain new providers when necessary to combat
fraud, waste, or abuse within Medicare. It also requested
information regarding apparent Medicare fraud in Texas.

16. Letter to CMS Regarding Protecting Medicare From Waste, Fraud, and
Abuse

On April 2, 2012, Oversight Chairman Boustany and Health
Chairman Herger, along with Senate Finance Committee Ranking
Member Orrin Hatch and Committee member Tom Coburn, sent a
letter to CMS Acting Administrator Tavenner regarding whether
CMS is fully utilizing its resources to safeguard Medicare from
waste, fraud, and abuse. The letter requested information
regarding CMS' efforts to identify ``nominee owners'' and the
type of fraud perpetrated by individuals and organizations
establishing false storefronts and ``shell companies.''

17. Letter to IRS Regarding Usage of HHS Funds To Implement the
Affordable Care Act

On April 10, 2012, Committee Chairman Camp and Oversight
Chairman Boustany sent a letter to IRS Commissioner Shulman
regarding the IRS's use of funds from HHS's Health Insurance
Reform Implementation Fund (HIRIF) to implement the Affordable
Care Act (ACA). The letter followed a letter Chairman Camp and
Chairman Boustany sent to the IRS on April 28, 2011 on the same
subject, to which IRS replied on May 13, 2011. The April 10,
2012 letter requested information regarding HIRIF funds sent
since the date of the IRS' May 13, 2011 response to the initial
letter, as the IRS may be receiving additional taxpayer money
from HHS for further ACA implementation activities.

18. Letter to CMS Regarding the Effectiveness of the Medicare Integrity
Program

On April 25, 2012, Oversight Chairman Boustany sent a
letter to CMS Acting Administrator Marilyn Tavenner. The letter
inquired into the performance, effectiveness, and evaluation of
the Medicare Integrity Program and its contractors. The letter
requested information regarding contracts CMS maintains with
outside entities, methodology CMS uses to calculate costs and
return on investment regarding program integrity contractors,
and updates on weaknesses previously found in the data CMS uses
to calculate return on investment.

19. Letter to Cabinet-Level Departments Regarding Possible Kickbacks

On May 3, 2012, Oversight Subcommittee Chairman Boustany
sent a letter to 15 departments and two agencies requesting
information about potential abuse of the Energy Efficient
Commercial Buildings Deduction. Chairman Boustany expressed
concern that the General Services Administration may be using
this deduction to secure kickbacks from contractors by
requiring them to pay the GSA 19 percent of the deduction's
value. Chairman Boustany requested correspondence from
government entities regarding the deduction, information
regarding the number of contractors receiving deductions, the
monetary value of any deductions, and how government entities
used the funds. The letter was sent to the Department of
Agriculture, the Department of Commerce, the Department of
Defense, the Department of Education, the Department of Energy,
the Department of Health and Human Services, the Department of
Homeland Security, the Department of Housing and Urban
Development, the Department of the Interior, the Department of
Justice, the Department of Labor, the Department of State, the
Department of Transportation, the Department of the Treasury,
the Department of Veterans Affairs, the General Services
Administration, and the Environmental Protection Agency.

20. Letter to Treasury Regarding Harmful IRS Bank Regulation

On May 11, 2012, Oversight Subcommittee Chairman Boustany
sent a letter to Treasury Secretary Geithner regarding an IRS
regulation requiring banks to disclose interest paid to
nonresident aliens. The letter discussed Treasury's failure to
provide sufficient answers about the regulation to questions
that Chairman Boustany posed in an earlier letter on the
subject, sent on September 27, 2011. Chairman Boustany
requested that the Treasury Department provide correspondence
and other documents relating to the formation of its opinion
that the regulation in question is not a ``significant
regulatory action,'' as well as information already requested
in the September 27, 2011 letter.

21. Letter to HHS Regarding Use of Taxpayer Money on Public Relations
Campaigns

On May 22, 2012, Oversight Subcommittee Chairman Boustany
sent a letter to HHS Secretary Sebelius requesting information
on HHS's use of taxpayer dollars on contracts for public
relations, advertisements, polling, message testing, and
similar services. The letter requested information regarding
contractors and subcontractors, description of contract, work
performed, and contract cost.

22. Letter to HHS Regarding CMMI Health Care Innovation Grants

On June 13, 2012, Oversight Subcommittee Chairman Boustany
sent a letter to HHS Secretary Sebelius requesting information
on the Center for Medicare and Medicaid Innovation's (CMMI)
award of nearly $123 million in Health Care Innovation Grants.
The letter requested copies of all grant applications and a
detailed description of the process by which the grants were
awarded.

23. Letter to Treasury Regarding Its Defunct Debit Card Pilot Program

On June 21, 2012, Chairman Camp and Oversight Subcommittee
Chairman Boustany sent a letter to Treasury Secretary Geithner
regarding Treasury's debit card pilot program, which was
suspended after only 2,000 taxpayers participated, considerably
fewer than the 808,000 taxpayers expected to participate. The
letter requested an original and unedited copy of The Urban
Institute report, funded by Treasury, on the initiative and all
internal documents and communications associated with the
report.

24. Letter to IRS Regarding Patient Protection and Affordable Care Act
Implementation

On June 27, 2012, Chairman Camp, Oversight Subcommittee
Chairman Boustany, Select Revenue Measures Subcommittee
Chairman Tiberi, and Health Subcommittee Chairman Herger sent a
letter to IRS Commissioner Shulman to inquire about a
Government Accountability Office (GAO) report that found the
IRS was not properly accounting for employee time and resources
dedicated to implementation of the Patient Protection and
Affordable Care Act (PPACA). The letter requested an accurate
accounting for Fiscal Year 2011 implementation expenditures.

25. Letter to IRS Regarding the IRS Information Technology Budget

On July 16, 2012, Oversight Subcommittee Chairman Boustany
and Ranking Member Lewis sent a letter to IRS Commissioner
Shulman regarding the IRS's information technology (IT) budget.
The letter emphasized that the IRS's budget is large,
comprising approximately $2.1 billion in Fiscal Year 2012, with
a ten-year total on IT spending amounting to over $19.4
billion. The letter requested detailed descriptions of the IT
decision-making processes and plans.

26. Letter to HHS Following Up on Use of Taxpayer Money on Public
Relations Campaigns

On August 1, 2012, Oversight Subcommittee Chairman Boustany
sent a letter to HHS Secretary Sebelius following up on his May
22, 2012 letter, which sought documents pertaining to public
relations advertisements, polling, message testing, and similar
services.

27. Letter to IRS Regarding Identity Theft and Tax Fraud

On August 2, 2012, Oversight Subcommittee Chairman Boustany
sent a letter to IRS Commissioner Shulman regarding fraudulent
tax refunds resulting from identity theft. The letter requested
a description of IRS policies and procedures for identifying
patterns suggestive of fraudulent tax returns.

28. Letter to GAO Regarding Reviewing Expenditures Made by CMS

On August 9, 2012, Oversight Subcommittee Chairman Boustany
sent a letter to Comptroller General Dodaro requesting that the
GAO Financial Management and Assurance (FMA) team thoroughly
review expenditures made by CMS to implement programs and
systems not related to Medicare and Medicaid. The letter
detailed the embedding of the Center for Consumer Information
and Insurance Oversight (CCIIO) into CMS, possibly allowing the
Obama Administration greater ease of funding PPACA.

29. Letter to Treasury Regarding Delphi Pensions

On August 14, 2012, Chairman Camp sent a letter to Treasury
Secretary Geithner requesting documents relating to Treasury's
involvement in the decision to fully fund and protect pension
benefits of unionized retirees from Delphi but not those of
salaried retirees. The letter requested all records relating to
Delphi and/or General Motors' (GM) interest in Delphi.

30. Letter to PBGC Regarding Delphi Pensions

On August 14, 2012, Chairman Camp sent a letter to Pension
Benefit Guaranty Corporation (PBGC) Director Gotbaum to request
documents relating to PBGC's involvement in the decision to
fully fund and protect pension benefits of unionized retirees
from Delphi but not those of salaried retirees. The letter
requested all records relating to Delphi and/or General Motors'
interest in Delphi.

31. Letter to the White House Counsel Regarding Delphi Pensions

On August 14, 2012, Chairman Camp sent a letter to White
House Counsel Ruemmler to request documents relating to the
Executive Office of the President of the United States' (EOP)
involvement in the decision to fully fund and protect pension
benefits of unionized retirees from Delphi but not those of
salaried retirees. The letter requested all records relating to
Delphi and/or General Motors' interest in Delphi.

32. Letter to the New York Attorney General

On September 17, 2012, Chairman Camp sent a letter with
Senator Orrin Hatch, Ranking Member of the Senate Committee on
Finance, to Eric T. Schneiderman, Attorney General for the
State of New York, regarding Schneiderman's investigation of
501(c)(4) organizations. The letter requested that Schneiderman
abide by federal law and cease any efforts to obtain taxpayer
information except through inquiries made to the Internal
Revenue Service.

33. Letter to Treasury Following Up on Delphi Pensions

On October 3, 2012, Chairman Camp sent a letter to Treasury
Secretary Geithner to address Treasury's production pursuant to
his August 14 letter regarding the disposition of Delphi
pensions. The letter stated that Treasury's initial production
was demonstrably incomplete and reiterated the request for all
documents pursuant to the original request.

34. Letter to the White House Counsel Following Up on Delphi Pensions

On October 3, 2012, Chairman Camp sent a letter to White
House Counsel Ruemmler to address her response to his August 14
letter regarding the disposition of Delphi pensions. The letter
stated that her reply was unresponsive, and reiterated the
request for all documents pursuant to the original request.

35. Letter to IRS Regarding Possible Misuse of Transportation Benefit
Debit Cards

On October 4, 2012, Oversight Subcommittee Chairman
Boustany sent a letter to IRS Commissioner Shulman inquiring
about possible misuse of debit cards used to provide
transportation benefits to federal employees, specifically the
Department of Health and Human Service's ``Go!Card'' and the
Department of Transportation's ``TRANServe Debit Card''
programs for the National Capital Region. The letter requested
a detailed explanation of whether these debit card programs
comport with IRS revenue rulings.

36. Letter to DOL, Treasury, and PBGC Regarding Multiemployer Pension
Plans

On October 19, 2012, Chairman Camp, along with Education
and Workforce Committee Chairman Kline, and Senators Hatch and
Enzi, sent a letter to Department of Labor Secretary Solis,
Treasury Secretary Geithner, and PBGC Director Gotbaum
regarding the multiemployer pension plan system. The letter
noted that PBGC and the Departments of Labor and Treasury had
not submitted to Congress two statutorily required reports,
despite the reports having been due over nine months prior. The
letter asked the recipients to furnish the reports by November
2, 2012.

37. Letter to Treasury Following Up on Delphi Pensions

On October 23, 2012, Chairman Camp sent a letter to
Treasury Secretary Geithner to follow up on earlier requests
for the production of records related to Delphi and/or GM's
interest in Delphi. The letter allowed additional time for
Treasury to provide responsive documents and/or a privilege
log.

38. Letter to the White House Counsel Following Up on Delphi Pensions

On October 23, 2012, Chairman Camp sent a letter to White
House Counsel Ruemmler to follow up on earlier requests for the
production of records related to Delphi and/or GM's interest in
Delphi. The letter allowed additional time for Treasury to
provide responsive documents and/or a privilege log.

39. Letter to HHS Following Up on Use of Taxpayer Money on Public
Relations Campaigns

On October 24, 2012, Chairman Camp and Oversight
Subcommittee Chairman Boustany sent a letter to HHS Secretary
Sebelius regarding use of taxpayer money in public relations
campaigns promoting the Administration's policies. This was the
third letter sent by the Committee to request responsive
documents.

40. Letter to Treasury Seeking Information Regarding Premium Tax
Credits

On December 13, 2012, Chairman Camp sent a letter to
Treasury Secretary Geithner along with Oversight Subcommittee
Chairman Boustany and Oversight and Government Reform Committee
Chairman Issa. The letter requested access to unredacted
documents regarding Treasury's decision to extend premium-
assistance tax credits to individuals purchasing insurance
through federal insurance Exchanges.

41. Letter to HHS Requesting Information Regarding HHS' Electronic
Message Records

On December 18, 2012, Oversight Subcommittee Chairman
Boustany sent a letter to HHS Secretary Sebelius seeking
information regarding HHS' policies regarding the archiving of
electronic message records, copies of internal guidance
concerning the use and archiving of electronic messaging, and
all communications concerning the use of electronic messaging
by political appointees.

D. Subpoenas Issued by the Committee on Ways and Means

On November 14, Ways and Means Chairman Dave Camp issued a
subpoena demanding that the Department of Health and Human
Services (HHS) provide information on the use of taxpayer
dollars to promote the Democrats' health care law through
public relations campaigns, advertisements, polling, message
testing, and similar services. The subpoena comes after the
Obama Administration failed to respond to repeated requests
from Chairman Camp and Oversight Subcommittee Chairman Charles
Boustany, Jr., M.D. On May 22, 2012, Chairman Boustany
commenced the investigation with a letter to HHS Secretary
Sebelius seeking a response by June 1. Notwithstanding
assurances from HHS staff, nothing was produced, leading
Chairman Boustany to write a follow-up letter on August 1.
Again on October 24, this time with Chairman Camp, the HHS
Secretary was advised that if she declined to respond to this
legitimate congressional oversight request that compulsory
process may be used. None of these letters or staff level
contacts were availing. HHS has since begun production.

III. SELECTED REGULATIONS, ORDERS, ACTIONS, AND PROCEDURES OF CONCERN

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 09, 2011, Chairman Camp sent a letter with
Senate Finance Ranking Member Hatch criticizing HHS for its
assertions regarding the impact of the House-passed Full-Year
Continuing Appropriations Act 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, 2nd Session, June
16, 1988, Congressional Record p. H4356).
Offending bills and amendments are returned to the Senate
through the passage in the House of a House Resolution which
states that the Senate provision: ``in the opinion of the
House, contravenes the first clause of the seventh section of
the first article of the Constitution of the United States and
is an infringement of the privilege of the House and that such
bill be respectfully returned to the Senate with a message
communicating this resolution'' (e.g., 100th Congress, 1st
Session, July 30, 1987, Congressional Record p. H6808). This
practice is referred to as ``blue slipping'' because the
resolution returning the offending bill to the Senate is
printed on blue paper.
In other cases, the Committee of the Whole House has passed
a similar or identical House bill in lieu of a Senate bill or
amendment (e.g., 91st Congress, 2nd Congress, May 11, 1970,
Congressional Record pp. H14951-14960). The Committee on Ways
and Means has also reported bills to the House which were
approved and sent to the Senate in lieu of Senate bills (e.g.,
93rd Congress, 1st Session, November 6, 1973, Congressional
Record pp. 36006-36008). In other cases, the Senate has
substituted a House bill or delayed action on its own
legislation to await a proper revenue affecting bill or
amendment from the House (see 95th Congress, 2nd Session,
September 22, 1978, Congressional Record p. H30960; January 22,
1980, Congressional Record p. S107).
Any Member may offer a resolution seeking to invoke Article
I, Section 7. However, the determination that a bill violates
the Origination Clause has been traditionally made by Members
of the Committee on Ways and Means, and the resolution has been
offered by the Chairman or another Member of the Committee on
Ways and Means. Because Article I, Section 7 involves the
privileges of the House, a blue-slip resolution offered by the
Chairman or other Members of the Committee on Ways and Means
has been typically adopted by voice vote on the House Floor.
There have been instances where the House has agreed to not
deal directly with the issue by tabling a resolution.\1\\2\
---------------------------------------------------------------------------
\1\In cases where the Chairman of the Committee on Ways and Means
did not believe that the bill in question violated the Origination
Clause or the objection had been dealt with in another manner,
resolutions offered by other Members of the House have been tabled.
[See adoption of motion by Representative Rostenkowski to table H. Res.
571, 97-2, p. 22127.]
\2\This was an instance where the Chairman of the Committee on Ways
and Means raised a 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)
------------------------------------------------------------------------
112th Congress:
H. Res. 829, Mr. Camp.... On December 4, 2012, the Senate passed S.
December 12, 2012 3254, ``National Defense Authorization
Act for Fiscal Year 2013'' and
incorporated this measure in H.R. 4310,
``National Defense Authorization Act for
Fiscal Year 2013'' as an amendment.
Contained in this legislation were
provisions imposing sanctions, including
import sanctions, on persons conducting
sanctionable activities with Iran and
the Democratic Republic of Congo. These
proposed changes to the import laws
constituted a revenue measure in the
constitutional sense because they would
have had a direct impact on customs
revenue.
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 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 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.
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.
107th Congress:
H. Res. 240, Mr. Thomas.. On September 13, 2001, the Senate passed
September 20, 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.
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.
102nd 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 Oct. 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 Oct. 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. with respect to fishing rights. This
4333). 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. H 6731]

July 17, 1996

H.R. 3756, Treasury, Postal Service, and General Government
Appropriations Act of 1997
A point of order was raised against an amendment which
prohibited the use of funds by the United States Customs
Service to take any action that allowed certain imports into
the United States from the People's Republic of China. The
point of order was sustained. [104-2, p. H 7708]

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. [1-4-1, p. H 4593]

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. H 4531]

September 16, 1992

H.R. 5231, The National Competitiveness Act of 1992
A point of order was raised against an amendment offered by
Representative Walker. The bill was reported solely from the
Committee on Science and Technology and amended the Internal
Revenue Code to provide, inter alia, changes in the tax
treatment of capital gains.
The Chair sustained the point of order without elaboration.
[102- p. H 8621]

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. H 11412]

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. H 4692]

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. H 4692]

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. H 6662]

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. H 6621]

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. H 6622]

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 was improperly
characterized as a tax within the jurisdiction of Clause 5(b)
of Rule XXI. [101-1, p. H 6610]

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. H 6620]

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. H 9236]

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. H 5539-40]

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. H 5311]

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. H 5310]

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. H 5310]

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.
H 9189]

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. H 6418]

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. H 5489]

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. H 3762]

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. H 9407]

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. H 9396]

September 12, 1984

H.R. 5798, conference report to accompany the, Treasury,
Postal Service, Executive Office of the President
and certain independent agencies, 1985
A point of order was raised against a Senate amendment, No.
24 which provided that ``none of the funds appropriated by this
act or any other act'' shall be used to impose of assess the
manufacturer's excise tax on sporting goods. The point of order
specifically stated that the term ``tax'' and ``tariff'' under
House Rule XXI, Clause 5(b), included provisions such as these
contained in the amendment which would result less revenue
spent than under the operation of existing law. The point of
order was conceded and sustained. [98-2, p. H 9395-9396]

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. H 8717]

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. H
7244]

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\2\
---------------------------------------------------------------------------
\2\Recipient of Nobel Peace Prize in 1945.
---------------------------------------------------------------------------
Louis McLean, Delaware
John Sherman, Ohio
Secretary of the Treasury:
George W. Campbell, Tennessee
John G. Carlisle, Kentucky
Howell Cobb, Georgia
Thomas Corwin, Ohio
Charles Foster, Ohio
Albert Gallatin, Pennsylvania
Samuel D. Ingham, Pennsylvania
Louis McLean, Delaware
Ogden L. Mills, New York
John Sherman, Ohio
Philip F. Thomas, Maryland
Fred M. Vinson, Kentucky
Attorney General:
James P. McGranery, Pennsylvania
Joseph McKenna, California
A. Mitchell Palmer, Pennsylvania
Caesar A. Rodney, Delaware
Postmaster General:
Samuel D. Hubbard, Connecticut
Cave Johnson, Tennessee
Horace Maynard, Tennessee
William L. Wilson, West Virginia
Secretary of the Navy:
Thomas W. Gilder, Virginia
Hilary A. Herbert, Alabama
Victor H. Metcalf, California
Claude A. Swanson, Virginia
Secretary of the Interior:
Rogers C. B. Morton, Maryland
Jacob Thompson, Mississippi
Secretary of Commerce and Labor:
Victor H. Metcalf, California
Secretary of Commerce:
Rogers C. B. Morton, Maryland
Secretary of Agriculture:
Clinton P. Anderson, New Mexico

APPENDIX III. STATISTICAL REVIEW OF THE ACTIVITIES OF THE COMMITTEE ON
WAYS AND MEANS (JANUARY 5, 2011-JANUARY 2, 2013)

A. Number of Bills and Resolutions Referred to the Committee

During the 112th Congress a total of 2,581 bills were
referred to the Committee, representing 32.9 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........................... 7,842 2,581 32.9
----------------------------------------------------------------------------------------------------------------

B. Public Hearings

During 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 112th
Congress, the full Committee and its six Subcommittees held
public hearings aggregating a total of 112 days, during which
time 543 witnesses testified. There was one field hearing.
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.

TABLE 2--PUBLIC HEARINGS CONDUCTED BY THE FULL COMMITTEE ON WAYS AND
MEANS
------------------------------------------------------------------------
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 Timothy Geithner, February 15.
Hearing on the President's Fiscal Year 1 1
2012 Budget Proposal with U.S.
Department of Health and Human Services
Secretary Kathleen Sebelius, February 16
Hearing on the President's Fiscal Year 1 1
2012 Budget Proposal with Office of
Management and Budget Director Lew,
February 16.............................
Hearing on Impediments to Job Creation, 1 4
March 30................................
Hearing on How the Tax Code's Burdens on 1 4
Individuals and Families Demonstrate the
Need for Comprehensive Tax Reform, April
13......................................
Hearing on the Need for Comprehensive Tax 1 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................
Joint Tax Hearing on Treatment of 1 4
Financial Products, December 6..........
--------------------------
Total for 2011....................... 18 70
2012:
Hearing on the Interaction of Tax and 1 5
Financial Accounting on Tax Reform,
February 8..............................
Hearing on the President's Fiscal Year 1 1
2013 Budget Proposal with U.S.
Department of the Treasury Secretary
Timothy F. Geithner, February 15........
Hearing on the President's Fiscal Year 1 1
2013 Budget Proposal with U.S.
Department of Health and Human Services
Secretary Kathleen Sebelius, February 28
Hearing on President Obama's Trade Policy 1 5
Agenda with U.S. Trade Representative
Ron Kirk and Second Panel on the Future
of U.S. Trade Negotiations, February 29.
Hearing on the Treatment of Closely-Held 1 6
Businesses in the Context of Tax Reform,
March 7.................................
Hearing on Tax Reform and Tax-Favored 1 5
Retirement Accounts, April 17...........
Hearing on Russia's Accession to the 1 6
World Trade Organization and Granting
Russia Permanent Normal Trade Relations
June 20.................................
Hearing on the Tax Ramifications of the 1 4
Supreme Court's Ruling on the Democrats'
Health Care Law, July 10................
Hearing on Tax Reform and the U.S. 1 7
Manufacturing Sector, July 19...........
Joint Hearing on Tax Reform and the Tax 1 5
Treatment of Capital Gains, September 20
--------------------------
Total for 2012....................... 10 45
--------------------------
Total for 112th Congress............. 28 115
------------------------------------------------------------------------

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

Table 3--PUBLIC HEARINGS CONDUCTED BY THE SUBCOMMITTEES OF THE COMMITTEE
ON WAYS AND MEANS (January 5, 2011-JANUARY 2, 2013)
------------------------------------------------------------------------
Number of--
Subject and Date -----------------------
Days Witnesses
------------------------------------------------------------------------
SUBCOMMMITTEE ON SOCIAL SECURITY

2011:
Hearing on Managing Costs and Mitigating 1 3
Delays in the Building of Social Security's
New National Computer Center, February 11..
Hearing on Role of Social Security Numbers 1 3
in Identity Theft and Options to Guard
Their Privacy, April 13 MEDPACs Annual
March Report to Congress, April 3..........
Hearing on the Social Security 1 5
Administration's Role in Verifying
Employment Eligibility, April 14...........
Hearing on Social Security's Payment 1 5
Accuracy, June 14..........................
Hearing on Social Security's Finances, June 1 6
23.........................................
Hearing on Social Security's Finances, July 1 6
8..........................................
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 1 6
Security Disability Programs, September 23.
First in a Hearing Series on Securing the 1 3
Future of the Social Security Disability
Insurance Program, December 2..............
-----------------------
Total 2011.............................. 10 44
2012:
Second in a Hearing Series on Securing the 1 4
Future of the Social Security Disability
Insurance Program, January.................
Hearing on Social Security's Death Records, 1 6
February 2.................................
Third in a Hearing Series on Securing the 1 6
Future of the Social Security Disability
Insurance Program, March 20................
Hearing on Identity Theft and Tax Fraud, May 1 5
8..........................................
Hearing on The State of Social Security's 1 5
Information Technology, May 9..............
Hearing on the 2012 Annual Report of the 1 2
Social Security Board of Trustees, June 21.
Fourth in a Hearing Series on Securing the 1 5
Future of the Social Security Disability
Insurance Program June 27..................
Hearing on Removing Social Security Numbers 1 2
from Medicare Cards, August 1..............
Hearing on the Direct Deposit of Social 1 4
Security Benefits, September 12............
Hearing Series on Securing the Future of the 1 6
Social Security Disability Insurance
Program, September 14......................
-----------------------
Total 2012.............................. 10 45
-----------------------
Total for both sessions................. 20 89

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.......
Hearing on the U.S.-China Economic 1 2
Relationship, October 20...................
Hearing on the Trans-Pacific Partnership, 1 4
December 14................................
-----------------------
Total for 2011.......................... 5 24
2012:
Hearing on Supporting Economic Growth and 1 8
Job Creation through Customs Trade
Modernization, Facilitation, and
Enforcement, May 17........................
Hearing on the Benefits of Expanding U.S. 1 6
Services Trade Through an International
Services Agreement September 20............
-----------------------
Total for 2012.......................... 2 14
-----------------------
Total for both sessions................. 7 38

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......................
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
2012:
Hearing on Programs that Reward Physicians 1 5
Who Deliver High Quality and Efficient
Care, February 7...........................
Hearing on the Independent Payment Advisory 1 4
Board, March 6.............................
Hearing on the Individual and Employer 1 8
Mandates in the Democrats' Health Care Law,
March 29...................................
Hearing on Medicare Premium Support 1 4
Proposals, April 27........................
Hearing on the Medicare Durable Medical 1 6
Equipment Competitive Bidding Program, May
9..........................................
Hearing on MedPAC's June Report to Congress 1 1
June 19....................................
Hearing on Physician Organization Efforts to 1 6
Promote High Quality Care and Implications
for Medicare Physician Payment Reform July
24.........................................
Hearing on Removing Social Security Numbers 1 2
from Medicare Cards August 1...............
Herger Announces Hearing on Implementation 1 5
of Health Insurance Exchanges and Related
Provisions September 12....................
Hearing on Medicare Health Plans September 1 6
21.........................................
-----------------------
Total................................... 10 47
-----------------------
Total for both sessions................. 16 67

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 for 2011.......................... 9 47
2012:
Hearing on Harbor Maintenance Funding and 1 6
Maritime Tax Issues, February 1............
Hearing on Internal Revenue Service 1 1
Operations and the 2012 Tax Return Filing
Season, March 22...........................
Hearing on the Impact of Limitations on the 1 5
Use of Tax-Advantaged Accounts for the
Purchase of Over-the-Counter Medication,
April 25...................................
Hearing on Identity Theft and Tax Fraud, May 1 5
8..........................................
Hearing on Tax Exempt Organizations, May 16. 1 5
Hearing on Public Charity Organizational 1 5
Issues, Unrelated Business Income Tax, and
the Revised Form 990 July 25...............
Hearing on the Internal Revenue Service's 1 5
Implementation and Administration of the
Democrats' Health Care Law September 11....
-----------------------
Total for 2012.......................... 7 32
-----------------------
Total for both sessions................. 16 79

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 for 2011.......................... 9 49
2012:
Hearing on No-Cost Improvements to Child 1 4
Support Enforcement, March 20..............
Hearing on the Use of Technology to Better 1 6
Target Benefits and Eliminate Waste, Fraud,
and Abuse, April 19........................
Hearing on Moving from Unemployment Checks 1 6
to Paychecks: Implementing Recent Reforms,
April 25...................................
Hearing on State TANF Spending and Its 1 5
Impact on Work Requirements, May 17........
Hearing on How Welfare and Tax Benefits Can 1 6
Discourage Work June 27....................
Hearing on the Use of Technology to Improve 1 5
the Administration of SSI's Financial
Eligibility Requirements July 25...........
Hearing on Proposal to Reduce Child Deaths 1 4
Due to Maltreatment December 12............
-----------------------
Total for 2012.......................... 7 36
-----------------------
Total for both sessions................. 16 85

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 for 2011.......................... 5 29
2012:
Hearing on Harbor Maintenance Funding and 1 6
Maritime Tax Issues, February 1............
Hearing on Certain Expiring Tax Provisions, 1 25
April 26...................................
Hearing on Framework for Evaluating Certain 1 4
Expiring Tax Provisions June 8.............
Hearing on How Welfare and Tax Benefits Can 1 6
Discourage Work June 27....................
-----------------------
Total for 2012.......................... 4 41
-----------------------
Total for both sessions................. 9 70
------------------------------------------------------------------------

C. Markup Sessions

With respect to markup or business sessions during the
112th Congress, the full Committee and its six Subcommittees
were also very actively engaged. The full Committee held such
sessions on 18 working days.

D. Number and Final Status of Bills Reported From the Committee on Ways
and Means in the 112TH Congress (January 5, 2011-January 2, 2013)

During the 112th Congress, the Committee reported to the
House a total of 21 bills favorably. There were 56 bills
containing provisions within the purview of the Committee that
were passed by the House; 28 were enacted into law. This is not
indicative of the total number of bills considered by the
Committee.

APPENDIX IV. CHAIRMEN OF THE COMMITTEE ON WAYS AND MEANS AND MEMBERSHIP
OF THE COMMITTEE FROM THE 1ST THROUGH THE 112TH CONGRESSES

A. Chairmen of the Committee on Ways and Means, 1789 to Present

----------------------------------------------------------------------------------------------------------------
Name State Party Term of service
----------------------------------------------------------------------------------------------------------------
Thomas Fitzsimons................... Pennsylvania........... Federalist............ 1789.
William L. Smith.................... South Carolina......... Federalist............ 1794 to 1797.
Robert G. Harper.................... South Carolina......... Federalist............ 1797 to 1800.
Roger Griswold...................... Connecticut............ Federalist............ 1800 to 1801.
John Randolph....................... Virginia............... Jeffersonian 1801 to 1805, 1827.
Republican.
Joseph Clay......................... Pennsylvania........... Jeffersonian 1805 to 1807.
Republican.
George W. Campbell.................. Tennessee.............. Jeffersonian 1807 to 1809.
Republican.
John W. Eppes....................... Virginia............... Jeffersonian 1809 to 1811.
Republican.
Ezekiel Bacon....................... Massachusetts.......... Jeffersonian 1811 to 1812.
Republican.
Langdon Cheves...................... South Carolina......... Jeffersonian 1812 to 1813.
Republican.
John W. Eppes....................... Virginia............... Jeffersonian 1813 to 1815.
Republican.
William Lowndes..................... South Carolina......... Jeffersonian 1815 to 1818.
Republican.
Samuel Smith........................ Maryland............... Jeffersonian 1818 to 1822.
Republican.
Louis McLane........................ Delaware............... Jeffersonian 1822 to 1827.
Republican.
George McDuffie..................... South Carolina......... Democrat.............. 1827 to 1832.
Gulian C. Verplanck................. New York............... Democrat.............. 1832 to 1833.
James K. Polk....................... Tennessee.............. Democrat.............. 1833 to 1835.
C. C. Cambreleng.................... New York............... Democrat.............. 1835 to 1839.
John W. Jones....................... Virginia............... Democrat.............. 1839 to 1841.
Millard Fillmore.................... New York............... Whig.................. 1841 to 1843.
James Iver McKay.................... North Carolina......... Democrat.............. 1843 to 1847.
Samuel F. Vinton.................... Ohio................... Whig.................. 1847 to 1849.
Thomas H. Bayly..................... Virginia............... Democrat.............. 1849 to 1851.
George S. Houston................... Alabama................ Democrat.............. 1851 to 1855.
Lewis D. Campbell................... Ohio................... Republican............ 1855 to 1857.
J. Glancy Jones..................... Pennsylvania........... Democrat.............. 1857 to 1858.
John S. Phelps...................... Missouri............... Democrat.............. 1858 to 1859.
John Sherman........................ Ohio................... Republican............ 1859 to 1861.
Thaddeus Stevens.................... Pennsylvania........... Republican............ 1861 to 1865.
Justin S. Morrill................... Vermont................ Republican............ 1865 to 1867.
Robert C. Schneck................... Ohio................... Republican............ 1867 to 1871.
Samuel D. Hooper.................... Massachusetts.......... Republican............ 1871.
Henry L. Dawes...................... Massachusetts.......... Republican............ 1871 to 1875.
William R. Morrison................. Illinois............... Democrat.............. 1875 to 1877.
Fernando Wood....................... New York............... Democrat.............. 1877 to 1881.
John R. Tucker...................... Virginia............... Democrat.............. 1881.
William D. Kelley................... Pennsylvania........... Republican............ 1881 to 1883.
William R. Morrison................. Illinois............... Democrat.............. 1883 to 1887.
Roger Q. Mills...................... Texas.................. Democrat.............. 1887 to 1889.
William McKinley, Jr................ Ohio................... Republican............ 1889 to 1891.
William M. Springer................. Illinois............... Democrat.............. 1891 to 1893.
William L. Wilson................... West Virginia.......... Democrat.............. 1893 to 1895.
Nelson Dingley, Jr.................. Maine.................. Republican............ 1895 to 1899.
Sereno E. Payne..................... New York............... Republican............ 1899 to 1911.
Oscar W. Underwood.................. Alabama................ Democrat.............. 1911 to 1915.
Claude Kitchin...................... North Carolina......... Democrat.............. 1915 to 1919.
Joseph W. Fordney................... Michigan............... Republican............ 1919 to 1923.
William R. Green.................... Iowa................... Republican............ 1923 to 1928.
Willis C. Hawley.................... Oregon................. Republican............ 1929 to 1931.
James W. Collier.................... Mississippi............ Democrat.............. 1931 to 1933.
Robert L. Doughton.................. North Carolina......... Democrat.............. 1933 to 1947, 1949 to
1953.
Harold Knutson...................... Minnesota.............. Republican............ 1947 to 1949.
Daniel A. Reed...................... New York............... Republican............ 1953 to 1955.
Jere Cooper......................... Tennessee.............. Democrat.............. 1955 to 1957.
Wilbur D. Mills..................... Arkansas............... Democrat.............. 1957 to 1975.
Al Ullman........................... Oregon................. Democrat.............. 1975 to 1981.
Dan Rostenkowski.................... Illinois............... Democrat.............. 1981 to 1994.
Sam Gibbons, Acting Chairman........ Florida................ Democrat.............. 1994 to 1995.
Bill Archer......................... Texas.................. Republican............ 1995 to 2001.
William W. Thomas................... California............. Republican............ 2001 to 2007.
Charles B. Rangel................... New York............... Democrat.............. 2007 to 2010.
Sander M. Levin, Acting Chairman.... Michigan............... Democrat.............. 2010 to 2011.
Dave Camp........................... Michigan............... Republican............ 2011-
----------------------------------------------------------------------------------------------------------------

B. Tables Showing Past Membership of the Committee

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

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

------------------------------------------------------------------------
Member Congress(es)
------------------------------------------------------------------------
Alabama:
John McKinley.............................. 23
David Hubbard.............................. 26
Dixon H. Lewis............................. 27-28
George S. Houston.......................... 29-30, 32-33
James F. Dowdell........................... 35
Hilary A Herbert........................... 48
Joseph Wheeler............................. 53-55
Oscar W. Underwood......................... 56, 59-63
Ronnie G. Flippo........................... 98-101
Artur Davis................................ 110-111
Arizona:
J.D. Hayworth.............................. 105-109
Arkansas:
James K. Jones............................. 48
Clifton R. Breckinridge.................... 49-51, 53
William A. Oldfield........................ 64-70
Heartsill Ragon............................ 70-73
William J. Driver.......................... 72
Claude A. Fuller........................... 73-75
Wilbur D. Mills............................ 77-94
Jim Guy Tucker, Jr......................... 94
Beryl Anthony Jr........................... 95
California:
Joseph McKenna............................. 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, 64-65
John Q. Tilson............................. 66-68
Antoni N. Sadlak........................... 83-85
William R. Cotter.......................... 94-97
Barbara B. Kennelly........................ 98-105
Nancy L. Johnson........................... 101-109
John B. Larson............................. 109-
Delaware:
John Vining................................ 1
Henry Latimer.............................. 3
John Patten................................ 4
James A. Bayard, Sr........................ 5, 7
Caesar A. Rodney........................... 8
Louis McLane............................... 16-19
Florida:
A. S. Herlong, Jr.......................... 84-90
Sam M. Gibbons............................. 91-104
L. A. ``Skip'' Bafalis..................... 94-97
E. Clay Shaw, Jr........................... 100-109
Karen L. Thurman........................... 105-107
Mark Foley................................. \8\104-109
Kendrick Meek.............................. 110-111
Ginny Brown-Waite.......................... 111
Vern Buchanan.............................. 112-
Georgia:
James Jackson.............................. 1
Abraham Baldwin............................ 3-5
Benjamin Taliaferro........................ 6
John Milledge.............................. 7
David Meriwether........................... 8-9
William W. Bibb............................ 12-13
Joel Abbott................................ 15
Joel Crawford.............................. 15-16
Wiley Thompson............................. 17-18
George R. Gilmer........................... 20
Richard H. Wilde........................... 22-23
George W. Owens............................ 24-25
Charles E. Haynes.......................... 25
Mark A. Cooper............................. 26
Absalom H. Chappell........................ 28
Seaborn Jones.............................. 29
Robert Toombs.............................. 30-31
Alexander H. Stephens...................... 30-31, 33
Marshall J. Wellborn....................... 31
Howell Cobb................................ 34
Martin J. Crawford......................... 35-36
Benjamin H. Hill........................... 44
Henry R. Harris............................ 45, 49
William H. Felton.......................... 46
Emory Speer................................ 47
James H. Blount............................ 48
Henry G. Turner............................ 50-54
Charles F. Crisp........................... 54
James M. Griggs............................ 60-61
William G. Brantley........................ 61-62
Charles R. Crisp........................... 64-72
Albert S. Camp............................. 78-83
Phillip M. Landrum......................... 89-94
Ed Jenkins................................. 95-102
Wyche Fowler Jr............................ 96-99
John Lewis................................. 103-
Mac Collins................................ 104-108
John Linder................................ 109-111
Tom Price.................................. 112-
Hawaii:
Cecil ``Cec'' Heftel....................... 96-99
Illinois:
Daniel P. Cook............................. 19
John A. McClernand......................... 37
John Wentworth............................. 39
John A. Logan.............................. 40
Samuel S. Marshall......................... 41
Horatio C. Burchard........................ 42-45
William R. Morrison........................ 44, 46-49
William M. Springer........................ 52
Albert J. Hopkins.......................... 52-57
Henry S. Boutell........................... 58-61
Henry T. Rainey............................ 62-66, 68-72
John A. Sterling........................... 65
Ira C. Copley.............................. 66-67
Carl R. Chindblom.......................... 68-72
Chester C. Thompson........................ 74-75
Raymond S. McKeough........................ 76-77
Charles S. Dewey........................... 78
Thomas J. O'Brien.......................... 79, 81-88
Noah M. Mason.............................. 80-87
Harold C. Collier.......................... 88-93
Dan Rostenkowski........................... 88-103
Abner J. Mikva............................. 94-96
Philip M. Crane............................ 94-108
Marty Russo................................ 96-102
Mel Reynolds............................... 103
Jerry Weller............................... 105-110
Rahm Emanuel............................... 109-110
Danny K. Davis............................. 111
Peter Roskam............................... 111-
Aaron Schock............................... 112
Indiana:
David Wallace.............................. 27
Cyrus L. Dunham............................ 32
William E. Niblack......................... 40, 43
Godlove S. Orth............................ 41
Michael C. Kerr............................ 42
Thomas M. Browne........................... 48-50
William D. Bynum........................... 50, 53
Benjamin F. Shively........................ 52
George W. Steele........................... 54-57
James E. Watson............................ 58-60
Edgar D. Crumpacker........................ 60-61
Lincoln Dixon.............................. 62-65
Harry C. Canfield.......................... 71-72
John W. Boehne, Jr......................... 73-77
Robert A. Grant............................ 80
Andy Jacobs, Jr............................ 94-104
Chris Chocola.............................. 109
Iowa:
John A. Kasson............................. 38, 43, 47-48
William B. Allison......................... 39-41
John H. Gear............................... 51, 53
Jonathon P. Dolliver....................... 54-56
William R. Green........................... 63-70
C. William Ramseyer........................ 70-71
Otha D. Wearin............................. 75
Lloyd Thurston............................. 75
Thomas E. Martin........................... 80-83
Fred Grandy................................ 102-103
Jim Nussle................................. 104-109
Kansas:
Dudley C. Haskell.......................... 47
Chester I. Long............................ 56-57
Charles Curtis............................. 58-59
William A. Calderhead...................... 60-61
Victor Murdock............................. 63
Guy T. Helvering........................... 64-65
Frank Carlson.............................. 76-79
Martha E. Keys............................. 94-95
Lynn Jenkins............................... 112
Kentucky:
Alexander D. Orr........................... 3
Christopher Greenup........................ 4
Thomas T. Davis............................ 5
John Boyle................................. 8
Richard M. Johnson......................... 11-12
Thomas Montgomery.......................... 13
David Trimble.............................. 15-16
Nathan Gaither............................. 22
John Pope.................................. 25
Thomas F. Marshall......................... 27
Garrett Davis.............................. 28
Charles S. Morehead........................ 30-31
John C. Breckinridge....................... 33
Robert Mallory............................. 38
James B. Beck.............................. 42-43
Henry Watterson............................ 44
John G. Carlisle........................... 46-47, 51
Joseph C.S. Blackburn...................... 48
William C.P. Breckinridge.................. 49-50
Alexander B. Montgomery.................... 52-53
Walter Evans............................... 54-55
Ollie M. James............................. 62
Augustus O. Stanley........................ 63
Frederick M. Vinson........................ 72-75
Noble J. Gregory........................... 78-85
John C. Watts.............................. 86-92
Jim Bunning................................ 102-105
Ron Lewis.................................. 106-110
Geoff Davis................................ \14\110-112
Louisiana:
Thomas B. Robertson........................ 14
William L. Brent........................... 19-20
Walter H. Overton.......................... 21
Lionel A. Sheldon.......................... 43
Randall L. Gibson.......................... 45-46
Charles J. Boatner......................... 54
Samuel F. Robertson........................ 55-59
Robert F. Boussard......................... 61
Whitmell P. Martin......................... 65-70
Paul H. Mahoney............................ 76, 78-79
Thomas Hale Boggs, Sr...................... 81-91
Joe D. Waggonner, Jr....................... 92-95
W. Henson Moore III........................ 96-99
William J. Jefferson....................... 103, \7\105-109
Jim McCrery................................ 103-110
Jimmy Hayes................................ \2\104
Charles W. Boustany, Jr.................... 111-
Maine:
Peleg Sprague.............................. 19-20
Francis O.J. Smith......................... 24
George Evans............................... 26
Israel Washburn, Jr........................ 36
James G. Blaine............................ 44
William P. Frye............................ 46
Thomas B. Reed............................. 48-50, 52-53
Nelson Dingley, Jr......................... 51, 54-55
Daniel J. McGillicuddy..................... 64
Maryland:
William Smith.............................. 1
Gabriel Christie........................... 3
William Vans Murray........................ 4
William Hindman............................ 4-5
William Craik.............................. 5
Joseph H. Nicholson........................ 6-9
Nicholas R. Moore.......................... 8
Roger Nelson............................... 9
John Montgomery............................ 10-11
Alexander McKim............................ 13
Stevenson Archer........................... 13
Samuel Smith............................... 14-17
Isaac McKim................................ 18, 23-25
Henry W. Davis............................. 34-36
Phillip F. Thomas.......................... 44
David J. Lewis............................. 72-75
Rogers C.B. Morton......................... 91-92
Benjamin L. Cardin......................... 101-109
Massachusetts:
Elbridge Gerry............................. 1
Fisher Ames................................ 3
Theodore Sedgwick.......................... 4
Theophilus Bradbury........................ 4
Harrison Gray Otis......................... 5-6
Samuel Sewall.............................. 5
Isaac Parker............................... 5
Bailey Bartlett............................ 6
Nathan Read................................ 7
Seth Hastings.............................. 8
Josiah Quincy.............................. 9
Ezekial Bacon.............................. 11-12
Ebenezer Seaver............................ 11
Henry Shaw................................. 16
Henry W. Dwight............................ 19-21
Benjamin Gorham............................ 23
Abbott Lawrence............................ 24, 26
Richard Fletcher........................... 25
George N. Briggs........................... 25
Leverett Saltonstall....................... 26
Robert C. Winthrop......................... 29
Charles Hudson............................. 30
George Ashmun.............................. 31
William Appleton........................... 32-33, 37
Alexander De Witt.......................... 34
Nathaniel P. Banks......................... 35, 45
Samuel Hooper.............................. 37-41
Henry L. Dawes............................. 42-43
Chester W. Chapin.......................... 44
William A. Russell......................... 47-48
Moses T. Stevens........................... 52-53
Samuel W. McCall........................... 56-62
Andrew J. Peters........................... 62-63
Augustus P. Gardner........................ 63-65
John T. Mitchell........................... 63
Allen T. Treadway.......................... 65-78
Peter F. Tague............................. 67-68
John W. McCormack.......................... 72-76
Arthur D. Healey........................... 77
Charles L Gifford.......................... 79-80
Angier L. Goodwin.......................... 80, 82-83
James A. Burke............................. 87-95
James M. Shannon........................... 96-98
Brian J. Donnelly.......................... 99-102
Richard E. Neal............................ 103-
Michigan:
William A. Howard.......................... 34-36
Austin Blair............................... 41
Henry Waldron.............................. 43
Omar D. Conger............................. 46
Jay A. Hubbell............................. 47
William C. Maybury......................... 49
Julius C. Burrows.......................... 50-53
Justin R. Whiting.......................... 52-53
William A. Smith........................... 59
Joseph W. Fordney.......................... 60-67
James C. McLaughlin........................ 68-72
Roy O. Woodruff............................ 73-82
John D. Dingell............................ 74-84
Victor A. Knox............................. 83, 86-88
Thaddeus M. Machrowicz..................... 84-87
Martha W. Griffiths........................ 87-93
Charles E. Chamberlain..................... 91-93
Richard F. Vander Veen..................... 93-94
Guy Vander Jagt............................ 94-102
William M. Brodhead........................ 95-97
Sander M. Levin............................ 100-
Dave Camp.................................. 103-
Minnesota:
Mark A. Dunnell............................ 46-47
James A. Tawney............................ 54-58
James T. McCleary.......................... 59
Winfield S. Hammond........................ 62-63
Sydney Anderson............................ 63
Harold Knutson............................. 73-80
Eugene J. McCarthy......................... 84-85
Joseph E. Karth............................ 92-94
Bill Frenzel............................... 94-101
Jim Ramstad................................ 104-110
Erik Paulsen............................... 111
Mississippi:
Jacob Thompson............................. 31
John Sharp Williams........................ 58-59
James W. Collier........................... 63-72
Aaron Lane Ford............................ 77
Missouri:
James S. Green............................. 31
John S. Phelps............................. 32-37
Henry T. Blow.............................. 38
John Hogan................................. 39
Gustavus A. Finkelburg..................... 42
John C. Tarsney............................ 53-54
Seth W. Cobb............................... 54
Champ Clark................................ 58-61
Dorsey W. Shackleford...................... 62-63
Clement C. Dickinson....................... 63-66, 68-70, 72-73
Charles L. Faust........................... 69-70
Richard M. Duncan.......................... 74-77
Thomas B. Curtis........................... 83-90
Frank M. Karsten........................... 84-90
Richard A. Gephardt........................ 95-101
Mel Hancock................................ 103-104
Kenny Hulshof.............................. 105-110
Montana:
Lee W. Metcalf............................. 86
James F. Battin............................ 89-91
Nebraska:
William J. Bryan........................... 52-53
Charles H. Sloan........................... 63-65
Ashton C. Shallenberger.................... 73
Carl T. Curtis............................. 79-83
Hal Daub................................... 99-100
Peter Hoagland............................. 103
Jon Christensen............................ 104-105
Adrian Smith............................... 112-
Nevada:
Francis G. Newlands........................ 56-57
John Ensign................................ 104-105
Jon Porter................................. 109-110
Shelley Berkley............................ 110-
Dean Heller................................ \10\111-112
New Hampshire:
Samuel Livermore........................... 1
Nicholas Gilman............................ 3-4
Abiel Foster............................... 5
Nathaniel A. Haven......................... 11
Henry Hubbard.............................. 23
Charles G. Atherton........................ 25-27
Moses Norris, Jr........................... 28-29
Harry Hibbard.............................. 31-33
Judd A. Gregg.............................. 99-100
New Jersey:
Lambert Cadwalader......................... 1
Elias Boudinot............................. 3
Isaac Smith................................ 4
Thomas Sinnickson.......................... 5
James H. Imlay............................. 6
William Coxe, Jr........................... 13
John L. N. Stratton........................ 37
William Hughes............................. 62
Isaac Bacharach............................ 66-74
Donald H. McLean........................... 76-78
Robert W. Kean............................. 78-85
Henry Helstoski............................ 94
Frank J. Guarini........................... 96-102
Dick Zimmer................................ 104
Bill Pascrell.............................. 110-
New Mexico:
Clinton P. Anderson........................ 79
New York:
John Laurance.............................. 1
John Watts................................. 3
Ezekial Gilbert............................ 4
James Cochran.............................. 5
Hezekiah L. Hosmer......................... 5
Jonas Platt................................ 6
Killian K. Van Rensselaer.................. 7
Joshua Sands............................... 8
Erastus Root............................... 11
John W. Taylor............................. 13
Jonathon Fisk.............................. 13
Thomas J. Oakley........................... 13
James W. Wilkin............................ 14
James Tallmadge, Jr........................ 15
Albert H. Tracy............................ 16
Nathaniel Pitcher.......................... 17
Churchill C. Cambreleng.................... 17-18, 23-25
Dudley Marvin.............................. 19
Gulian C. Verplanck........................ 20-22
Aaron Vanderpoel........................... 26
Millard Filmore............................ 27
Daniel D. Barnard.......................... 28
David L. Seymour........................... 28
George O. Rathbun.......................... 28
Orville Hungerford......................... 29
Henry Nicoll............................... 30
James Brooks............................... 31-32, 39-40, 42
William Duer............................... 31
Solomon G. Haven........................... 33
Russell Sage............................... 34
John Kelly................................. 35
William B. MacLay.......................... 35
Elbridge G. Spaulding...................... 36-37
Erastus Corning............................ 37
Reuben E. Fenton........................... 38
De Witt C. Littlejohn...................... 38
Henry G. Stebbins.......................... 38
John V. L. Pruyn........................... 38
Roscoe Conkling............................ 39
Charles H. Winfield........................ 39
John A. Griswold........................... 40
Dennis McCarthy............................ 41
Ellis H. Roberts........................... 42-43
Fernando Wood.............................. 43-46
Abram S. Hewitt............................ 48-49
Frank Hiscock.............................. 48-49
Sereno E. Payne............................ 51-63
Roswell P. Flower.......................... 51
William B. Cochran......................... 52-53, 58-60
George B. McClellan........................ 55-58
John W. Dwight............................. 61
Francis B. Harrison........................ 61-63
Michael F. Conry........................... 64
George W. Fairchild........................ 64-65
John F. Carew.............................. 65-71
Luther W. Mott............................. 66-67
Alanson B. Houghton........................ 67
Ogden L. Mills............................. 67-69
Frank Crowther............................. 68-77
Thaddeus C. Sweet.......................... 70
Frederick M. Davenport..................... 70-71
Thomas H. Cullen........................... 71-78
Christopher D. Sullivan.................... 72-76
Daniel A. Reed............................. 73-86
Walter A. Lynch............................ 78-81
Eugene J. Keogh............................ 82-89
Albert H. Bosch............................ 86
Steven B. Derounin......................... 87-88
Barber B. Conable, Jr...................... 90-98
Jacob H. Gilbert........................... 90-91
Hugh L. Carey.............................. 91-93
Otis G. Pike............................... 93-95
Charles B. Rangel.......................... 94-
Thomas J. Downey........................... 96-102
Raymond J. McGrath......................... 99-102
Michael R. McNulty......................... 103, \2\104-110
Amo Houghton............................... 103-108
Thomas M. Reynolds......................... 109-110
Joseph Crowley............................. 110-
Brian Higgins.............................. 111
Christopher Lee............................ \11\112
Tom Reed................................... \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............................. 43
Milton Sayler.............................. 45
William McKinley, Jr....................... 46-47, 49-51
Frank H. Hurd.............................. 48
Charles H. Grosvenor....................... 53-59
Nicholas Longworth......................... 60-62, 64-67
Timothy T. Ansberry........................ 62-63
Alfred G. Allen............................ 64
George White............................... 65
Charles C. Kearns.......................... 68-71
Charles F. West............................ 73
Thomas A. Jenkins.......................... 73-85
Arthur P. Lamneck.......................... 74-75
Stephen M. Young........................... 81
Jackson E. Betts........................... 86-92
Donald D. Clancy........................... 93-94
Charles A. Vanik........................... 89-96
Bill Gradison.............................. 95-103
Don J. Please.............................. 97-102
Rob Portman................................ \5\104-109
Stephanie Tubbs Jones...................... \9\108-110
Pat Tiberi................................. 110-
Oklahoma:
Thomas A. Chandler......................... 67
James V. McClintic......................... 73
Wesley E. Disney........................... 74-78
James R. Jones............................. 94-99
Bill K. Brewster........................... 103
Wes Watkins................................ 105-107
Oregon:
William R. Ellis........................... 61
Willis C. Hawkley.......................... 65-72
Albert C. Ullman........................... 87-96
Mike Kopetski.............................. 103
Earl Blumenauer............................ 110-
Pennsylvania:
Thomas Fitzsimons.......................... 1, 3
Albert Gallatin............................ 4-6
Henry Woods................................ 6
John Smilie................................ 6-7, 10-12
Joseph Clay................................ 8-9
John Rea................................... 11
Jonathon Roberts........................... 12-13
Samuel D. Ingham........................... 13-14, 18
John Sergeant.............................. 15, 25
John Tod................................... 17
John Gilmore............................... 21-22
Horace Binney.............................. 23
Richard Biddle............................. 26
Joseph R. Insersoll........................ 24, 27-29
James Pollock.............................. 30
Moses Hampton.............................. 31
J. Glancy Jones............................ 32, 35
John Robbins............................... 33
James H. Campbell.......................... 34
Henry M. Phillips.......................... 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......................... 109-
Jim Gerlach................................ 110-111
Rhode Island:
Benjamin Bourne............................ 3-4
Francis Malbone............................ 4
Elisha R. Potter........................... 4
Christopher G. Champlin.................... 5
John Brown................................. 6
Joseph Stanton, Jr......................... 8
Daniel L. D. Granger....................... 59-60
George F. O'Shaunessy...................... 65
Richard S. Aldrich......................... 69-72
Aime J. Forand............................. 78-86
South Carolina:
William L. Smith........................... 3-5
Robert Goodloe Harper...................... 5-6
Abraham Nott............................... 6
David R. Williams.......................... 9
Langdon Cheves............................. 12
Theodore Gourdin........................... 13
William Lowndes............................ 13-15
John Taylor................................ 14
Thomas R. Mitchell......................... 17
George McDuffie............................ 18-22
R. Barnwell Rhett.......................... 25-26
Francis W. Pickens......................... 27
John L. McLaurin........................... 54-55
Ken Holland................................ 95-97
Carroll A. Campbell, Jr.................... 98-99
Tennessee:
Andrew Jackson............................. 4
William C.C. Claibrone..................... 5
William Dickson............................ 7, 9
George W. Campbell......................... 10
Bennett H. Henderson....................... 14
Francis Jones.............................. 16-17
James K. Polk.............................. 22-23
Cave Johnson............................... 24
George W. Jones............................ 31-34
Horace Maynard............................. 37, 40-42
Benton McMillan............................ 49-55
James D. Richardson........................ 55-57
Cordell Hull............................... 62-66, 68-71
Edward E. Eslick........................... 72
Jere Cooper................................ 72-85
Howard H. Baker............................ 83-88
James B. Frazier, Jr....................... 85-87
Ross Bass.................................. 88
Richard H. Fulton.......................... 89-94
John J. Duncan............................. 92-100
Harold E. Ford............................. 94-104
Don Sundquist.............................. 101-103
John S. Tanner............................. 105-111
Diane Black................................ 112
Texas:
John Hancock............................... 44
Roger Q. Mills............................. 46, 48-51
Joseph W. Bailey........................... 55
Samuel B. Cooper........................... 56-58
Choice B. Randell.......................... 60-62
John N. Gardner............................ 63-71
Morgan G. Sanders.......................... 72-75
Milton H. West............................. 76-80
Jesse M. Combs............................. 81-82
Frank N. Ikard............................. 84-87
Bruce Alger................................ 86-88
Clark W. Thompson.......................... 87-89
George H. W. Bush.......................... 90-91
Omar T. Burleson........................... 90-95
Bill Archer................................ 93-106
J.J. Pickle................................ 94-103
Kent R. Hance.............................. 97-98
Michael A. Andrews......................... 99-103
Sam Johnson................................ 104-
Greg Laughlin.............................. \3\104
Lloyd Doggett.............................. 104-
Kevin Brady................................ 107-
Max Sandlin................................ 108
Kenny Marchant............................. \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
\14\Resigned July 31, 2012.

2. COMMITTEE MEMBERSHIP, 112TH CONGRESS

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\1\ XAVIER BECERRA, California
DAVE REICHERT, Washington LLOYD DOGGETT, Texas
CHARLES BOUSTANY, Louisiana MIKE THOMPSON, California
DEAN HELLER, Nevada\2\ 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\3\
LYNN JENKINS, Kansas
ERIK PAULSEN, Minnesota
KENNY MARCHANT, Texas\4\
RICK BERG, North Dakota
DIANE BLACK, Tennessee
TOM REED, New York\5\
__________
\1\Resigned July 31, 2012.
\2\Resigned May 9, 2011.
\3\Resigned February 9, 2011.
\4\Appointed March 15, 2011, and seniority pursuant to H. Res. 168.
\5\Appointed June 13, 2011.