[House Report 113-552]
[From the U.S. Government Publishing Office]


113th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 2d Session                                                     113-552

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   PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 3393) TO AMEND THE 
 INTERNAL REVENUE CODE OF 1986 TO CONSOLIDATE CERTAIN TAX BENEFITS FOR 
    EDUCATIONAL EXPENSES, AND FOR OTHER PURPOSES, AND PROVIDING FOR 
  CONSIDERATION OF THE BILL (H.R. 4935) TO AMEND THE INTERNAL REVENUE 
       CODE OF 1986 TO MAKE IMPROVEMENTS TO THE CHILD TAX CREDIT

                                _______
                                

   July 23, 2014.--Referred to the House Calendar and ordered to be 
                                printed

                                _______
                                

                Mr. Cole, from the Committee on Rules, 
                        submitted the following

                              R E P O R T

                       [To accompany H. Res. 680]

    The Committee on Rules, having had under consideration 
House Resolution 680, by a record vote of 5 to 4, report the 
same to the House with the recommendation that the resolution 
be adopted.

                SUMMARY OF PROVISIONS OF THE RESOLUTION

    The resolution provides for consideration of H.R. 3393, the 
Student and Family Tax Simplification Act, under a closed rule. 
The resolution provides one hour of debate equally divided and 
controlled by the chair and ranking minority member of the 
Committee on Ways and Means. The resolution waives all points 
of order against consideration of the bill. The resolution 
provides that the amendment in the nature of a substitute 
recommended by the Committee on Ways and Means, as modified by 
the amendment printed in this report, shall be considered as 
adopted and the bill, as amended, shall be considered as read. 
The resolution waives all points of order against provisions in 
the bill, as amended. The resolution provides one motion to 
recommit with or without instructions.
    Section 2 of the resolution provides for consideration of 
H.R. 4935, the Child Tax Credit Improvement Act of 2014, under 
a closed rule. The resolution provides one hour of debate 
equally divided and controlled by the chair and ranking 
minority member of the Committee on Ways and Means. The 
resolution waives all points of order against consideration of 
the bill. The resolution provides that an amendment in the 
nature of a substitute consisting of the text of Rules 
Committee Print 113-54 shall be considered as adopted and the 
bill, as amended, shall be considered as read. The resolution 
waives all points of order against provisions in the bill, as 
amended. The resolution provides one motion to recommit with or 
without instructions.
    Section 3 of the resolution directs the Clerk to, in the 
engrossment of H.R. 3393, add the text of H.R. 4935, as passed 
by the House, as a new matter at the end of H.R. 3393 and make 
conforming modifications in the engrossment. The resolution 
provides that upon the addition of the text of H.R. 4935, as 
passed by the House, to the engrossment of H.R. 3393, H.R. 4935 
shall be laid on the table.

                         EXPLANATION OF WAIVERS

    The waiver of all points of order against consideration of 
H.R. 3393 includes a waiver of the following:
      Clause 10 of rule XXI, which prohibits 
consideration of a bill if it has the net effect of increasing 
mandatory spending over the five- or ten-year period.
      Section 302(f) of the Congressional Budget Act, 
which prohibits consideration of legislation providing new 
budget authority in excess of a committee's 302(a) allocation 
of such authority.
      Section 306 of the Congressional Budget Act, 
which prohibits consideration of legislation within the 
jurisdiction of the Committee on the Budget unless referred to 
or reported by the Budget Committee.
      Section 311 of the Congressional Budget Act, 
which prohibits consideration of legislation that would cause 
the level of total new budget authority for the first fiscal 
year to be exceeded, or would cause revenues to be less than 
the level of total revenues for the first fiscal year or for 
the total of that first fiscal year and the ensuing fiscal 
years for which allocations are provided.
    Although the resolution waives all points of order against 
provisions in H.R. 3393, as amended, the Committee is not aware 
of any points of order. The waiver is prophylactic in nature.
    The waiver of all points of order against consideration of 
H.R. 4935 includes a waivers of the following:
      Section 306 of the Congressional Budget Act, 
which prohibits consideration of legislation within the 
jurisdiction of the Committee on the Budget unless referred to 
or reported by the Budget Committee.
      Section 311 of the Congressional Budget Act, 
which prohibits consideration of legislation that would cause 
revenues to be less than the level of total revenues for the 
first fiscal year or for the total of that first fiscal year 
and the ensuing fiscal years for which allocations are 
provided.
    Although the resolution waives all points of order against 
provisions in H.R. 4935, as amended, the Committee is not aware 
of any points of order. The waiver is prophylactic in nature.

                            COMMITTEE VOTES

    The results of each record vote on an amendment or motion 
to report, together with the names of those voting for and 
against, are printed below:

Rules Committee record vote No. 156

    Motion by Ms. Slaughter to report open rules for H.R. 3393 
and H.R. 4935. Defeated: 3-6.

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                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Ms. Foxx........................................  ............  Ms. Slaughter.....................          Yea
Mr. Bishop of Utah..............................  ............  Mr. McGovern......................          Yea
Mr. Cole........................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Woodall.....................................          Nay   Mr. Polis.........................  ............
Mr. Nugent......................................          Nay
Mr. Webster.....................................          Nay
Ms. Ros-Lehtinen................................  ............
Mr. Burgess.....................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 157

    Motion by Mr. Cole to report the rule. Adopted: 5-4.

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Ms. Foxx........................................  ............  Ms. Slaughter.....................          Nay
Mr. Bishop of Utah..............................  ............  Mr. McGovern......................          Nay
Mr. Cole........................................          Yea   Mr. Hastings of Florida...........          Nay
Mr. Woodall.....................................          Nay   Mr. Polis.........................  ............
Mr. Nugent......................................          Yea
Mr. Webster.....................................          Yea
Ms. Ros-Lehtinen................................  ............
Mr. Burgess.....................................          Yea
Mr. Sessions, Chairman..........................          Yea
----------------------------------------------------------------------------------------------------------------

      SUMMARY OF THE AMENDMENT TO H.R. 3393 CONSIDERED AS ADOPTED

    Camp (MI): Excludes from the Statutory PAYGO scorecards the 
budgetary impacts of permanently extending current tax policy. 
This ensures that permanent enactment of current tax policy 
will not trigger a sequester under Statutory PAYGO.

          TEXT OF AMENDMENT TO H.R. 3393 CONSIDERED AS ADOPTED

  Add at the end the following:

SEC. 4. BUDGETARY EFFECTS.

  (a) Statutory Pay-As-You-Go Scorecards.--The budgetary 
effects of this Act shall not be entered on either PAYGO 
scorecard maintained pursuant to section 4(d) of the Statutory 
Pay-As-You-Go Act of 2010.
  (b) Senate PAYGO Scorecards.--The budgetary effects of this 
Act shall not be entered on any PAYGO scorecard maintained for 
purposes of section 201 of S. Con. Res. 21 (110th Congress).

                                  
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