[House Report 113-723]
[From the U.S. Government Publishing Office]


113th Congress    }                                  {        Report
                        HOUSE OF REPRESENTATIVES               
2d Session        }                                  {       113-723
______________________________________________________________________
                                    

                                                 Union Calendar No. 554


           REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES

                                 of the

                      COMMITTEE ON WAYS AND MEANS

                               during the

                             113TH CONGRESS





January 2, 2015.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed
              
              
   
                     U.S. GOVERNMENT PUBLISHING OFFICE 

49-006                         WASHINGTON : 2015 
-----------------------------------------------------------------------
          
                      COMMITTEE ON WAYS AND MEANS
                    One Hundred Thirteenth Congress

                     DAVE CAMP, Michigan, Chairman
SAM JOHNSON, Texas                   SANDER M. LEVIN, Michigan
KEVIN BRADY, Texas                   CHARLES B. RANGEL, New York
PAUL RYAN, Wisconsin                 JIM McDERMOTT, Washington
DEVIN NUNES, California              JOHN LEWIS, Georgia
PATRICK J. TIBERI, Ohio              RICHARD E. NEAL, Massachusetts
DAVE G. REICHERT, Washington         XAVIER BECERRA, California
CHARLES BOUSTANY, Louisiana          LLOYD DOGGETT, Texas
PETER J. ROSKAM, Illinois            MIKE THOMPSON, California
JIM GERLACH, Pennsylvania            JOHN B. LARSON, Connecticut
TOM PRICE, Georgia                   EARL BLUMENAUER, Oregon
VERN BUCHANNAN, Florida              RON KIND, Wisconsin
ADRIAN SMITH, Nebraska               BILL PASCRELL, Jr., New Jersey
AARON SCHOCK, Illinois               JOSEPH CROWLEY, New York
LYNN JENKINS, Kansas                 ALLYSON SCHWARTZ, Pennsylvania
ERIK PAULSEN, Minnesota              DANNY K. DAVIS, Illinois
KENNY MARCHANT, Texas                LINDA SAANCHEZ, California
DIANE BLACK, Tennessee
TOM REED, New York
TODD YOUNG, Indiana
MIKE KELLY, Pennsylvania
TIM GRIFFIN, Arkansas
JIM RENACCI, Ohio
                         LETTER OF TRANSMITTAL

                     U.S. House of Representatives,
                               Committee on Ways and Means,
                                   Washington, DC, January 2, 2015.
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 113th Congress.
            Sincerely,
                                                 Dave Camp,
                                                          Chairman.
                            C O N T E N T S

                              ----------                              
                                                                   Page
Transmittal Letter...............................................   III
Foreword.........................................................   VII
 I. Legislative Activity Review.......................................1
        A. Legislative Review of Tax, Trust Fund, and Pension 
          Issues.................................................     1
        B. Legislative Review of Trade Issues....................    23
        C. Legislative Review of Health Issues...................    39
        D. Legislative Review of Human Resources Issues..........    44
        E. Legislative Review of Social Security Issues..........    51
        F. Legislative Review of Debt Issues.....................    56
        G. Legislative Review of Multi-Jurisdictional Issues.....    57
II. Oversight Activity Review........................................63
        A. Oversight Agenda......................................    63
        B. Actions Taken and Recommendations Made With Respect To 
          Oversight Plan.........................................    69
        C. Oversight Letters Issued by the Committee on Ways & 
          Means..................................................   108
        D. Subpoenas Issued by the Committee on Ways and Means...   121
Appendix I. Jurisdiction of the Committee on Ways and Means......   122
Appendix II. Historical Note.....................................   143
Appendix III. Statistical Review of the Activities of the 
  Committee on Ways and Means....................................   149
Appendix IV. Chairmen of the Committee on Ways and Means and 
  Membership of the Committee from the 1st through the 113th 
  Congresses.....................................................   153
                                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 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 January 2 of each year, a committee 
shall submit to the House a 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 in each 
        Congress, a summary of the oversight plans submitted by 
        the committee under clause 2(d) of rule X; 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 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 113th Congress is provided in Rule X, clause 1(t), as 
follows:
    (t) Committee on Ways and Means.
          (1) Customs revenue, collection districts, and ports 
        of entry and delivery.
          (2) Reciprocal trade agreements.
          (3) Revenue measures generally.
          (4) Revenue measures relating to insular possessions.
          (5) Bonded debt of the United States, subject to the 
        last sentence of clause 4(f).
          (6) Deposit of public monies.
          (7) Transportation of dutiable goods.
          (8) Tax exempt foundations and charitable trusts.
          (9) National social security (except health care and 
        facilities programs that are supported from general 
        revenues as opposed to payroll deductions and except 
        work incentive programs).
    The general oversight responsibilities of the committee are 
set forth in clause 2 of Rule X. The 104th Congress also added 
the requirement in clause 2 of Rule X that each standing 
committee submit its oversight plans for each Congress. The 
text of the Rule, in pertinent part, follows:
    2. (a) The various standing committees shall have general 
oversight responsibilities as provided in paragraph (b) in 
order to assist the House in--
          (1) its analysis, appraisal, and evaluation of--
                  (A) the application, administration, 
                execution, and effectiveness of Federal laws; 
                and
                  (B) conditions and circumstances that may 
                indicate the necessity or desirability of 
                enacting new or additional legislation; and
          (2) its formulation, consideration, and enactment of 
        changes in Federal laws, and of such additional 
        legislation as may be necessary or appropriate.
    (b)(1) In order to determine whether laws and programs 
addressing subjects within the jurisdiction of a committee are 
being implemented and carried out in accordance with the intent 
of Congress and whether they should be continued, curtailed, or 
eliminated, each standing committee (other than the Committee 
on Appropriations) shall review and study on a continuing 
basis--
          (A) the application, administration, execution, and 
        effectiveness of laws and programs addressing subjects 
        within its jurisdiction;
          (B) the organization and operation of Federal 
        agencies and entities having responsibilities for the 
        administration and execution of laws and programs 
        addressing subjects within its jurisdiction;
          (C) any conditions or circumstances that may indicate 
        the necessity or desirability of enacting new or 
        additional legislation addressing subjects within its 
        jurisdiction (whether or not a bill or resolution has 
        been introduced with respect thereto); and
          (D) future research and forecasting on subjects 
        within its jurisdiction.
    (2) Each committee to which subparagraph (1) applies having 
more than 20 members shall establish an oversight subcommittee, 
or require its subcommittees to conduct oversight in their 
respective jurisdictions, to assist in carrying out its 
responsibilities under this clause. The establishment of an 
oversight subcommittee does not limit the responsibility of a 
subcommittee with legislative jurisdiction in carrying out its 
oversight responsibilities.
    (c) Each standing committee shall review and study on a 
continuing basis the impact or probable impact of tax policies 
affecting subjects within its jurisdiction as described in 
clauses 1 and 3.
    (d)(1) Not later than February 15 of the first session of a 
Congress, each standing committee shall, in a meeting that is 
open to the public and with a quorum present, adopt its 
oversight plan for that Congress. Such plan shall be submitted 
simultaneously to the Committee on Oversight and Government 
Reform and to the Committee on House Administration. In 
developing its plan each committee shall, to the maximum extent 
feasible--
          (A) consult with other committees that have 
        jurisdiction over the same or related laws, programs, 
        or agencies within its jurisdiction with the objective 
        of ensuring maximum coordination and cooperation among 
        committees when conducting reviews of such laws, 
        programs, or agencies and include in its plan an 
        explanation of steps that have been or will be taken to 
        ensure such coordination and cooperation;
          (B) review specific problems with Federal rules, 
        regulations, statutes, and court decisions that are 
        ambiguous, arbitrary, or nonsensical, or that impose 
        severe financial burdens on individuals;
          (C) give priority consideration to including in its 
        plan the review of those laws, programs, or agencies 
        operating under permanent budget authority or permanent 
        statutory authority;
          (D) have a view toward ensuring that all significant 
        laws, programs, or agencies within its jurisdiction are 
        subject to review every 10 years;
          (E) have a view toward insuring against duplication 
        of Federal programs; and
          (F) include proposals to cut or eliminate programs, 
        including mandatory spending programs, that are 
        inefficient, duplicative, outdated, or more 
        appropriately administered by State or local 
        governments.
    To carry out its work during the 113th Congress, the 
Committee on Ways and Means has six standing Subcommittees, as 
follows:
          Subcommittee on Trade;
          Subcommittee on Oversight;
          Subcommittee on Health;
          Subcommittee on Social Security;
          Subcommittee on Human Resources; and
          Subcommittee on Select Revenue Measures.
    The membership of the six Subcommittees of the Committee on 
Ways and Means in the 113th Congress is as follows:

                         Subcommittee on Trade

 DEVIN NUNES, California, Chairman

CHARLES B. RANGEL, New York          KEVIN BRADY, Texas
RICHARD E. NEAL, Massachusetts       DAVID G. REICHERT, Washington
JOHN B. LARSON, Connecticut          VERN BUCHANAN, Florida
EARL BLUMENAUER, Oregon              ADRIAN SMITH, Nebraska
RON KIND, Wisconsin                  AARON SCHOCK, Illinois
                                     LYNN JENKINS, Kansas
                                     CHARLES BOUSTANY, JR., Louisiana
                                     PETER J. ROSKAM, Illinois

                    Subcommittee on Social Security

   SAM JOHNSON, Texas, Chairman

XAVIER BECERRA, California           PATRICK TIBERI, Ohio
LLOYD DOGGETT, Texas                 TIM GRIFFIN, Arkansas
MIKE THOMPSON, California            JIM RENACCI, Ohio
ALLYSON SCHWARTZ, Pennsylvania       AARON SCHOCK, Illinois
                                     MIKE KELLY, Pennsylvania
                                     KEVIN BRADY, Texas

                       Subcommittee on Oversight

 CHARLES BOUSTANY, JR. Louisiana, 
             Chairman

JOHN LEWIS, Georgia                  DIANE BLACK, Tennessee
JOSEPH CROWLEY, New York             LYNN JENKINS, Kansas
DANNY K. DAVIS, Illinois             KENNY MARCHANT, Texas
LINDA SAANCHEZ, California           TOM REED, New York
                                     ERIK PAULSEN, Minnesota
                                     MIKE KELLY, Pennsylvania

                         Subcommittee on Health

   KEVIN BRADY, Texas, Chairman

JIM McDERMOTT, Washington            SAM JOHNSON, Texas
MIKE THOMPSON, California            PAUL RYAN, Wisconsin
RON KIND, Wisconsin                  DEVIN NUNES, California
EARL BLUMENAUER, Oregon              PETER J. ROSKAM, Illinois
BILL PASCRELL, JR., New Jersey       JIM GERLACH, Pennsylvania
                                     TOM PRICE, Georgia
                                     VERN BUCHANAN, Florida
                                     ADRIAN SMITH, Nebraska

                    Subcommittee on Human Resources

  DAVID G. REICHERT, Washington, 
             Chairman

LLOYD DOGGETT, Texas                 TODD YOUNG, Indiana
JOHN LEWIS, Georgia                  MIKE KELLY, Pennsylvania
JOSEPH CROWLEY, New York             TIM GRIFFIN, Arkansas
DANNY K. DAVIS, Illinois             JIM RENACCI, Ohio
                                     TOM REED, New York
                                     CHARLES BOUSTANY, JR., Louisiana

                Subcommittee on Select Revenue Measures

 PATRICK J. TIBERI, Ohio, Chairman

RICHARD E. NEAL, Massachusetts       ERIK PAULSEN, Minnesota
JOHN LARSON, Connecticut             KENNY MARCHANT, Texas
ALYSON SCHWARTZ, Pennsylvania        JIM GERLACH, Pennsylvania
LINDA SAANCHEZ, California           AARON SCHOCK, Illinois
                                     TOM REED, New York
                                     TODD YOUNG, Indiana
    The Committee on Ways and Means submits its report on its 
legislative and oversight activities for the 113th 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 Human Resources Issues; 
Debt; 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, 2013, 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.
    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-113th Congresses.


                                                 Union Calendar No. 554
113th Congress      }                               {         Report
                        HOUSE OF REPRESENTATIVES
 2d Session         }                               {         113-723

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

                                _______
                                

January 2, 2015.--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 113TH CONGRESS

a. Amending the Internal Revenue Code of 1986 to Include Vaccines 
        Against Seasonal Influenza Within the Definition of Taxable 
        Vaccines (P.L. 113-15)

    On February 4, 2013, Representative Jim Gerlach introduced 
H.R. 475, a bill to amend the Internal Revenue Code of 1986 to 
include vaccines against seasonal influenza within the 
definition of taxable vaccines. On June 18, 2013, the House 
passed the bill under suspension of the rules by voice vote. On 
June 19, 2013, the Senate passed the bill without amendment by 
voice vote. On June 25, 2013, the President signed the bill 
into law.
    H.R. 475 modified the excise tax that funds the National 
Vaccine Injury Compensation Program to cover any FDA-approved 
and CDC-recommended vaccine against seasonal influenza. Under 
prior law, with respect to flu vaccines, the excise tax applied 
only to any trivalent (i.e., three-strain) vaccine against 
influenza.

b. Renaming Section 219(c) of the Internal Revenue Code of 1986 as the 
        Kay Bailey Hutchison Spousal IRA (P.L. 113-22)

    On June 6, 2013, Representative Sam Johnson and seven 
cosponsors introduced H.R. 2289, a bill to rename section 
219(c) of the Internal Revenue Code of 1986 as the Kay Bailey 
Hutchison Spousal IRA. On June 25, 2013, the House passed the 
bill under suspension of the rules by voice vote. On July 11, 
2013, the Senate passed the bill without amendment by unanimous 
consent. On July 25, 2013, the President signed the bill into 
law.
    H.R. 2289 renamed a provision of the Internal Revenue Code 
(IRC section 219(c))--which provides a special rule for spousal 
individual retirement arrangements (IRAs)--as the ``Kay Bailey 
Hutchison Spousal IRA.''

c. The ``Fallen Firefighters Assistance Tax Clarification Act of 2013'' 
        (P.L. 113-63)

    On November 12, 2013, Representative Louise Slaughter 
introduced H.R. 3458, a bill to allow public charities to make 
payments to firefighters who were injured, or the families of 
firefighters who were killed, as a result of an ambush that 
occurred in Webster, New York on December 24, 2012. On December 
12, 2013, the House considered the bill under unanimous consent 
and passed it without objection. On December 13, 2013, the 
Senate passed the bill without amendment pursuant to a 
unanimous consent agreement. On December 20, 2013, the 
President signed the bill into law.
    H.R. 3458 deemed any payments from a public charity, 
regardless of its exempt purpose, to any firefighter injured as 
a result of that ambush, or to the spouse or any dependent of 
any firefighter who died as a result of that ambush, as 
consistent with that organization's basis for tax-exempt status 
as long as such payments are made in good faith using a 
reasonable and objective formula that is consistently applied. 
The tax rules modified by this legislation generally prohibit a 
tax-exempt organization from distributing funds in a way that 
does not further that organization's exempt purpose.

d. The ``Philippines Charitable Giving Assistance Act'' (P.L. 113-92)

    On December 12, 2013, Representative Eric Swalwell and 
twelve cosponsors introduced H.R. 3771, a bill to accelerate 
the income tax benefits for charitable cash contributions for 
the relief of victims of the Typhoon Haiyan in the Philippines. 
On March 24, 2014, the House passed the bill under suspension 
of the rules by voice vote. On March 25, 2014, the Senate 
passed the bill without amendment by unanimous consent. On 
March 25, 2014, the President signed the bill into law.
    H.R. 3771 deemed any contribution made after the date of 
enactment, March 25, 2014, for relief of victims in areas 
affected by Typhoon Haiyan, as being made on December 31, 2013 
for the purposes of making those contributions deductible under 
section 170 of the Internal Revenue Code of 1986.

e. The ``Gabriella Miller Kids First Research Act'' (P.L. 113-94)

    On May 16, 2013, Representative Gregg Harper and 15 
cosponsors introduced H.R. 2019, a bill to eliminate taxpayer 
financing of presidential campaigns and party conventions (the 
rules for which are contained in the Internal Revenue Code) and 
reprogram savings to provide for a 10-year pediatric research 
initiative through the Common Fund administered by the National 
Institutes of Health (NIH). On December 11, 2013, the House 
passed the bill, as amended, under suspension of the rules by a 
vote of 295-103. On March 11, 2014, the Senate passed the bill 
without amendment by unanimous consent. On April 3, 2014, the 
President signed the bill into law.
    H.R. 2019, renamed the ``Gabriella Miller Kids First 
Research Act,'' authorized a ten-year, $126 million pediatric 
research initiative through NIH, funded by eliminating funding 
from the Presidential Election Campaign Fund to the 
presidential nominating conventions. The taxpayer check-off and 
other related Internal Revenue Code provisions remain in force 
under the version of the legislation that was enacted into law.

f. The ``Cooperative and Small Employer Charity Pension Flexibility 
        Act'' (P.L. 113-97)

    On March 18, 2014, Representative Susan Brooks and one 
cosponsor introduced H.R. 4275, a bill to amend the Employee 
Retirement Income Security Act of 1974 and the Internal Revenue 
Code of 1986 to modify certain rules applicable to cooperative 
and small employer charity pension plans. On March 24, 2014, 
the House passed the bill under suspension of the rules by 
voice vote. On March 25, 2014, the Senate passed the bill 
without amendment by unanimous consent. On April 7, 2014, the 
President signed the bill into law.
    H.R. 4275 modified the Employee Retirement Income Security 
Act of 1974 and the Internal Revenue Code of 1986 to establish 
new funding rules for certain multiple-employer defined benefit 
pension (DB) plans, referred to as Cooperative and Small 
Employer Charity (CSEC) plans.

g. The ``Water Resources Reform and Development Act of 2013'' (P.L. 
        113-121)

    On September 11, 2013, Transportation and Infrastructure 
Committee Chairman Bill Shuster and three cosponsors introduced 
H.R. 3080, a bill to reauthorize and reform certain Federal 
water resources and infrastructure programs that are primarily 
under the jurisdiction of that committee. On October 17, 2013, 
and October 18, 2013, Chairman Camp and Chairman Shuster 
exchanged letters acknowledging the jurisdiction of the Ways 
and Means Committee on the bill's tax-related provision. On 
October 21, 2013, the Transportation and Infrastructure 
Committee reported the bill (H. Rep. 113-246, Part I), as 
amended, and several other committees--including the Ways and 
Means Committee--were discharged. On October 23, 2013, the 
House passed the bill, as amended, under a rule by a vote of 
417-3. On October 31, 2013, the Senate passed an amendment in 
the nature of a substitute to the bill--reflecting the text of 
S. 601, related legislation that had previously passed the 
Senate by a vote of 83-14 on May 15, 2013--by unanimous consent 
and requested a conference with the House. On November 14, 
2013, the House passed by unanimous consent a motion 
disagreeing to the Senate amendment and agreeing to a 
conference. On May 15, 2014, the conference report (H. Rept. 
113-449) was filed. On May 20, 2014, the House agreed to the 
conference report under suspension of the rules by a vote of 
412-4, and on May 22, 2014, the Senate agreed to the conference 
report by a vote of 91-7. On June 3, 2014, the President signed 
the conference report into law.
    H.R. 3080 reauthorized and reformed certain Federal water 
resources and infrastructure programs that are primarily under 
the jurisdiction of the Transportation and Infrastructure 
Committee. The tax-related provision in the bill amended the 
Internal Revenue Code to modify the expenditure authority for 
the Harbor Maintenance Trust Fund.

h. The ``Tribal General Welfare Exclusion Act of 2014'' (P.L. 113-168)

    On August 2, 2013, Representative Devin Nunes introduced 
H.R. 3043, a bill to amend the Internal Revenue Code of 1986 to 
clarify the treatment of general welfare benefits provided by 
Indian tribes. On September 16, 2014, the House passed the bill 
under suspension of the rules by voice vote. On September 18, 
2014, the Senate passed the bill without amendment by unanimous 
consent. On September 26, 2014, the President signed the bill 
into law.
    H.R. 3043 generally deemed payments or services made under 
an Indian tribal program to be an Indian general welfare 
benefit exempt from taxable income (provided certain guidelines 
are met and such payments do not discriminate among members of 
a tribe), effectively codifying recent administrative guidance 
in this area.

i. The ``Preventing Sex Trafficking and Strengthening Families Act'' 
        (P.L. 113-183)

    On June 26, 2014, Chairman Camp introduced H.R. 4980, a 
bill to prevent and address sex trafficking of children in 
foster care, to extend and improve adoption incentives, and to 
improve international child support recovery. For a detailed 
summary of the legislative history of H.R. 4980 and of the 
Human Resources-related provisions of the bill, see Part ID, 
section 1.
    H.R. 4980 contained one tax-related provision: Sec. 301(e) 
of the law provided for the collection of past-due child 
support from Federal tax refunds. For information on a related 
provision that passed the House as part of separate 
legislation, see section 2e.

j. H.R. 2591, To amend certain provisions of the FAA Modernization and 
        Reform Act of 2012 (P.L. 113-243)

    On June 28, 2013, Representative Michael Grimm and six 
cosponsors introduced H.R. 2591, a bill to amend certain 
provisions of the FAA Modernization and Reform Act of 2012. On 
December 11, 2014, by unanimous consent, the Committee was 
discharged and the bill was passed without objection. On 
December 13, 2014, the Senate passed the bill without amendment 
by unanimous consent. On December 18, 2014, the President 
signed the bill into law.
    As enacted, H.R. 2591 would extend the period for filing a 
claim for refund of an overpayment of tax resulting from 
receipt of payments from certain retirement accounts to 
qualified airline employees in commercial airline bankruptcy 
cases, and make modifications to definitions within the FAA 
Modernization and Reform Act of 2012.

k. H.R. 3608, The ``Grand Portage Band Per Capita Adjustment Act'' 
        (P.L. 113-290)

    On November 21, 2013, Representative Richard Nolan 
introduced H.R. 3608, a bill to amend the Act of October 19, 
1973, concerning taxable income to members of the Grand Portage 
Band of Lake Superior Chippewa Indians. On September 18, 2014, 
the Committee on Natural Resources marked up the bill and 
ordered it favorably reported by unanimous consent, and on 
November 17, 2014, the report (H. Rept. 113-625, Part I) was 
filed. On November 17, 2014, Chairman Camp and Natural 
Resources Committee Chairman Doc Hastings exchanged letters 
regarding the provisions of the bill within the jurisdiction of 
the Committee on Ways and Means. On November 17, 2014, the 
Committee on Ways and Means and the Committee on the Judiciary 
were discharged. On November 17, 2014, the House passed the 
bill under suspension of the rules by voice vote. On December 
16, 2014, the Senate passed the bill without amendment by 
unanimous consent. On December 19, 2014, the President signed 
the bill into law.
    As enacted, H.R. 3608 would exclude funds paid by Minnesota 
to members of the Grand Portage Band of Lake Superior Chippewa 
Indians, pursuant to the agreements of such Band to voluntarily 
restrict tribal rights to hunt and fish in territory ceded 
under the Treaty of September 30, 1854, from: (1) Federal or 
state income taxes; or (2) use in denying or reducing a 
member's benefits under the Social Security Act or, except for 
payments in excess of $2,000, a federal or federally-assisted 
program.

l. H.R. 3979, The ``Carl Levin and Howard P. `Buck' McKeon National 
        Defense Authorization Act for Fiscal Year 2015'' (P.L. 113-291)

    On January 31, 2014, Representative Lou Barletta introduced 
H.R. 3979, then titled the ``Protecting Volunteer Firefighters 
and Emergency Responders Act,'' a bill to amend the Internal 
Revenue Code of 1986 to ensure that emergency services 
volunteers are not taken into account as employees under the 
shared responsibility requirements contained in the Patient 
Protection and Affordable Care Act. On February 4, 2014, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by a vote of 37-0, and on February 25, 2014, the 
report (H. Rept. 113-360) was filed. On March 11, 2014, the 
House passed the bill under suspension of the rules by a vote 
of 410-0. On April 7, 2014, the Senate passed the bill with an 
amendment (related to unemployment insurance benefits) by a 
vote of 59-38. On December 4, 2014, the House approved a motion 
to concur in the Senate amendment with an amendment (related to 
reauthorization of national defense programs) by a vote of 300-
119. On December 12, 2014, the Senate agreed to the House 
amendment to the Senate amendment by a vote of 89-11. On 
December 19, 2014, the President signed the bill into law.
    As originally passed by the House on March 11, 2014, H.R. 
3979 would have amended the definition of ``full-time 
employee'' in Internal Revenue Code section 4980H to ensure 
that qualified volunteers, including voluntary firefighters and 
emergency responders, are not counted for purposes of 
determining the number of full-time employees or full-time 
equivalents at a given employer under the employer mandate 
imposed by the Patient Protection and Affordable Care Act of 
2010 (P.L. 111-148). As passed by the Senate on April 7, 2014, 
H.R. 3979 would have extended emergency unemployment benefits 
through May 31, 2014 (without the original House-passed 
language related to the treatment of volunteer firefighters and 
emergency responders under the employer mandate). As enacted, 
H.R. 3979 reauthorized national defense programs (without the 
original House-passed language related to the treatment of 
volunteer firefighters and emergency responders under the 
employer mandate). As enacted, H.R. 3979 reauthorized national 
defense programs (without the original House-passed language 
related to the treatment of volunteer firefighters and 
emergency responders under the employer mandate).

m. H.R. 5771, The ``Tax Increase Prevention Act of 2014'' (P.L. 113-
        295)

    On December 1, 2014, Chairman Camp introduced H.R. 5771, a 
bill to amend the Internal Revenue Code of 1986 to extend 
certain expiring provisions and make technical corrections, and 
for other purposes. On December 3, 2014, the House passed the 
bill under a rule by a vote of 378-46. On December 16, 2014, 
the Senate passed the bill without amendment by a vote of 76-
16. On December 19, 2014, the President signed the bill into 
law.
    As passed by the House, H.R. 5771 would generally extend 
for one year (generally through December 31, 2014) a series of 
expired or expiring tax provisions affecting individuals and 
businesses and would make various technical corrections to 
recently enacted tax laws. Pursuant to the rule (H. Res. 766), 
in the engrossment of H.R. 5771, the text of H.R. 647 was added 
to the end of H.R. 5771, and pursuant to H. Con. Res. 124--
which was agreed to in the House and Senate by unanimous 
consent on December 10, 2014, and December 16, 2014, 
respectively--in the enrollment of the bill, the short title of 
the pertinent division was amended to read, the ```Stephen 
Beck, Jr., Achieving a Better Life Experience Act of 2014' or 
the `Stephen Beck, Jr., ABLE Act of 2014'.'' Thus, as passed by 
the House and subsequently enacted, H.R. 5771 would also 
establish tax-advantaged ABLE accounts, providing individuals 
with disabilities a savings vehicle for disability-related 
expenses, and would include various provisions offsetting the 
budgetary effects of these ABLE accounts. For further 
information on H.R. 647, see Part IG, section 1e.

      2. TAX RELIEF AND OTHER PROPOSALS DURING THE 113TH CONGRESS

a. H.R. 4, The ``Jobs for America Act''

    On September 15, 2014, Chairman Camp and four cosponsors 
introduced H.R. 4, a bill to make revisions to Federal law to 
improve the conditions necessary for economic growth and job 
creation, and for other purposes. On September 18, 2014, the 
House passed the bill under a rule by a vote of 253-163. For 
further information on related provisions included in H.R. 
5771, which was enacted into law on December 19, 2014, see 
section 1m.
    As passed by the House, H.R. 4 would restore and make 
permanent several previously expired tax provisions, modify 
several health care-related tax provisions, modify existing 
financial services regulations governing small business, 
streamline the government regulatory oversight of small 
businesses generally, and modify several natural resources-
related regulations. The tax-related provisions of H.R. 4 
would: define full-time employees as those employed at least 40 
hours per week for purposes of the employer mandate imposed 
under the Affordable Care Act (P.L. 111-148 and P.L. 111-152) 
(for further information on a related provision included in 
H.R. 2575, see section 2j); exempt veterans enrolled in health 
care provided through the VA or TRICARE from being counted as 
part of the 50 full-time employee threshold for providing 
insurance under the ACA's employer mandate (for further 
information on a related provision included in H.R. 3474, see 
section 2u); repeal the medical device excise tax (for further 
information on a related provision included in a House-passed 
version of H.J. Res. 59, see Part IG, section 1b); and restore 
and make permanent several tax provisions that expired on 
December 31, 2013, including the research credit (for further 
information on a related provision included in H.R. 4438, see 
section 2aa), increased small business expensing limits (for 
further information on a related provision included in H.R. 
4457, see section 2dd), the reduced built-in gains recognition 
period for S corporations (for further information on a related 
provision included in H.R. 4453, see section 2bb), basis 
adjustment rules for S corporations making charitable 
contributions (for further information on a related provision 
included in H.R. 4454, see section 2cc), and bonus depreciation 
(for further information on a related provision included in 
H.R. 4718, see section 2hh).

b. H.R. 7, The ``No Taxpayer Funding for Abortion and Abortion 
        Insurance Full Disclosure Act of 2014''

    On May 14, 2013, Representative Christopher Smith and 95 
cosponsors introduced H.R. 7, a bill to prohibit taxpayer-
funded abortions. On January 15, 2014, the House Committee on 
the Judiciary ordered the bill favorably reported, and on 
January 23, 2014, the report (H. Rept. 113-332, Part I) was 
filed. On January 28, 2014, the House passed the bill under a 
rule by a vote of 227-188, with one Member voting present.
    As passed by the House, H.R. 7 would generally prevent 
taxpayer funds from being used for abortion-related costs. The 
tax-related provisions of H.R. 7 would generally disallow ACA 
Exchange subsidies with respect to plans that offer abortion 
coverage and would generally disallow ACA small business tax 
credits for small businesses purchasing for their employees 
health insurance plans that offer abortion coverage. These 
proposed restrictions would not apply to abortions in the case 
of rape, incest, or preserving the life of the mother, or to 
the treatment of any infection, injury, disease, or disorder 
resulting from an abortion.

c. H.R. 45, Repealing the Patient Protection and Affordable Care Act 
        and Health Care-related Provisions in the Health Care and 
        Education Reconciliation Act of 2010

    On January 3, 2013, Representative Michelle Bachmann 
introduced H.R. 45, a bill to repeal the Patient Protection and 
Affordable Care Act and health care-related provisions in the 
Health Care and Education Reconciliation Act of 2010. On May 
16, 2013, the House passed the bill, as amended, under a rule 
by a vote of 229-195.
    As passed by the House, H.R. 45 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.

d. H.R. 1814, The ``EACH Act''

    On April 26, 2013, Representative Aaron Schock and 44 
cosponsors introduced H.R. 1814, a bill to amend section 5000A 
of the Internal Revenue Code of 1986 to provide an additional 
religious exemption from the individual health coverage 
mandate. On March 11, 2014, the House passed the bill under 
suspension of the rules by voice vote.
    As passed by the House, H.R. 1814 would amend the Internal 
Revenue Code of 1986 to allow an additional exemption, based on 
religious objection, from the individual mandate imposed by the 
Patient Protection and Affordable Care Act of 2010 (P.L. 111-
148).

e. H.R. 1896, The ``International Child Support Recovery Improvement 
        Act of 2013''

    On May 8, 2013, Representative Dave Reichert introduced 
H.R. 1896, a bill to ensure that the United States can comply 
fully with the obligations of the Hague Convention of 23 
November 2007 on the International Recovery of Child Support 
and Other Forms of Family Maintenance, and for other purposes. 
For a detailed summary of the legislative history of H.R. 1896 
and of the Human Resources-related provisions of the bill, see 
Part ID, section 2b.
    As passed by the House, H.R. 1896 contains one tax-related 
provision: Sec. 2(e) of the bill would provide for the 
collection of past-due child support from Federal tax refunds. 
For information on a related provision that was enacted into 
law as part of separate legislation, see section 1i.

f. H.R. 2009, The ``Keep the IRS Off Your Health Care Act of 2013''

    On May 16, 2013, Representative Tom Price and 30 cosponsors 
introduced H.R. 2009, a bill to prohibit the Department of the 
Treasury from implementing or enforcing the Patient Protection 
and Affordable Care Act or the Health Care and Education 
Reconciliation Act of 2010. On August 2, 2013, the House passed 
the bill under a rule by a vote of 232-185.
    As passed by the House, H.R. 2009 would prohibit the 
Secretary of the Treasury, or any delegate of the Secretary, 
from implementing or enforcing any provisions of or amendments 
made by the Patient Protection and Affordable Care Act (P.L. 
111-148) or the Health Care and Education Reconciliation Act of 
2010 (P.L. 111-152).

g. H.R. 2530, The ``Taxpayer Transparency and Efficient Audit Act''

    On June 27, 2013, Representative Peter Roskam introduced 
H.R. 2530, a bill to improve transparency and efficiency with 
respect to audits and communications between taxpayers and the 
Internal Revenue Service (IRS). On February 25, 2014, the House 
passed the bill under suspension of the rules by voice vote.
    As passed by the House, H.R. 2530 would require the IRS to 
provide written correspondence to taxpayers within 30 days of 
receiving correspondence from a taxpayer or disclosing taxpayer 
information to a governmental entity, and would require written 
explanation when an audit has taken more than one year to 
complete.

h. H.R. 2531, The ``Protecting Taxpayers from Intrusive IRS Requests 
        Act''

    On June 27, 2013, Representative Peter Roskam introduced 
H.R. 2531, a bill to prohibit the Internal Revenue Service 
(IRS) from asking taxpayers about their religious, political, 
or social beliefs. On February 25, 2014, the House passed the 
bill under suspension of the rules by voice vote.
    As passed by the House, H.R. 2531 would prohibit the IRS 
from asking any taxpayer any question regarding their 
religious, political, or social beliefs.

i. H.R. 2565, The ``STOP IRS Act''

    On June 27, 2013, Representative Jim Renacci--along with 30 
cosponsors--introduced H.R. 2565, a bill to amend the Internal 
Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-
206) to provide for the termination of employment of employees 
of the Internal Revenue Service who take certain official 
actions for political purposes. On July 31, 2013, the House 
passed the bill under suspension of the rules by voice vote.
    As passed by the House, H.R. 2565 would expand the list of 
violations for which an IRS employee may be immediately 
terminated, with appeal only to the IRS Commissioner, to 
include performing, delaying, or failing to perform (or 
threatening to perform, delay, or fail to perform) any official 
action (including any audit) with respect to a taxpayer for 
purpose of extracting personal gain or benefit or for a 
political purpose.

j. H.R. 2575, The ``Save American Workers Act of 2014''

    On June 28, 2013, Todd Young and 111 cosponsors introduced 
H.R. 2575, a bill to amend the Internal Revenue Code of 1986 to 
repeal the 30-hour threshold for classification as a full-time 
employee for purposes of the employer mandate in the Patient 
Protection and Affordable Care Act (P.L. 111-148) and replace 
it with 40 hours. On February 4, 2014, the Committee marked up 
the bill and ordered it favorably reported, as amended, by a 
vote of 23-14, and on March 26, 2014, the report (H. Rept. 113-
386) was filed. On April 3, 2014, the House passed the bill 
under a rule by a vote of 248-179. For further information on a 
related provision included in H.R. 4, a bill that also passed 
the House, see section 2a.
    As passed by the House, H.R. 2575 would, for purposes of 
the employer mandate, define full-time employees as those 
employed 40 hours a week or more.

k. H.R. 2667, The ``Authority for Mandate Delay Act''

    On July 11, 2013, Representative Tim Griffin--along with 
Chairman Camp and 22 other cosponsors--introduced H.R. 2667, a 
bill to delay until 2015 the application of the employer 
mandate and related reporting requirements enacted as part of 
the Patient Protection and Affordable Care Act of 2010. On July 
2, 2013, the Department of the Treasury had announced that the 
employer mandate and the related reporting requirements would 
not be enforced until 2015. On July 17, 2013, the House passed 
the bill under a rule by a vote of 264-161. Pursuant to the 
rule (H. Res. 300), in the engrossment of H.R. 2668, the text 
of H.R. 2667 was added to the end of H.R. 2668, and H.R. 2667 
was laid on the table. For further information on H.R. 2668, 
see section 2l.
    As passed by the House, H.R. 2667 would effectively codify 
the Administration's July 2, 2013, announcement delaying until 
2015 the enforcement of the employer mandate and related 
reporting requirements enacted under the Patient Protection and 
Affordable Care Act of 2010 (P.L. 111-148).

l. H.R. 2668, The ``Fairness for American Families Act''

    On July 11, 2013, Representative Todd Young--along with 
Chairman Camp and 22 other cosponsors--introduced H.R. 2668, a 
bill to delay until 2015 the application of the individual 
mandate enacted as part of the Patient Protection and 
Affordable Care Act of 2010. On July 17, 2013, the House passed 
the bill, as amended, under a rule by a vote of 251-174.
    As passed by the House, H.R. 2668 would delay until 2015 
the application of the individual mandate enacted as part of 
the Patient Protection and Affordable Care Act of 2010 (P.L. 
111-148), which generally requires an individual to maintain 
minimum essential health insurance coverage or pay a tax. 
Pursuant to the rule (H. Res. 300), in the engrossment of H.R. 
2668, the text of H.R. 2667 was added to the end of H.R. 2668, 
and H.R. 2667 was laid on the table. Thus, as passed by the 
House, H.R. 2668 would also effectively codify the 
Administration's July 2, 2013, announcement delaying until 2015 
the enforcement of the employer mandate and related reporting 
requirements enacted under the Patient Protection and 
Affordable Care Act of 2010. For further information on H.R. 
2667, see section 2k.

m. H.R. 2768, The ``Taxpayer Bill of Rights Act of 2013''

    On July 22, 2013, Representative Peter Roskam introduced 
H.R. 2768, a bill to require the Commissioner of the Internal 
Revenue Service (IRS) to ensure that IRS employees are familiar 
with and act in accordance with certain taxpayer rights. On 
July 31, 2013, the House passed the bill, as amended, under 
suspension of the rules by voice vote.
    As passed by the House, H.R. 2768 would require the IRS 
Commissioner to ensure that IRS employees are familiar with and 
act in accordance with certain taxpayer rights, including the 
right to be informed, to be assisted, to be heard, to pay no 
more than the correct amount of tax, to an appeal, to 
certainty, to privacy, to confidentiality, to representation, 
and to a fair and just tax system.

n. H.R. 2769, The ``Stop Playing on Citizens' Cash (SPOCC) Act''

    On July 22, 2013, Representative Peter Roskam introduced 
H.R. 2769, a bill to prohibit the Internal Revenue Service 
(IRS) from holding any conference until the Department of the 
Treasury's Inspector General for Tax Administration (TIGTA) 
submits to Congress a report certifying that the IRS has 
implemented certain TIGTA recommendations. On July 31, 2013, 
the House passed the bill, as amended, under suspension of the 
rules by voice vote.
    As passed by the House, H.R. 2769 would prohibit the IRS 
from holding any conference until TIGTA submits to Congress a 
report certifying that the IRS has implemented all 
recommendations set forth in TIGTA's report titled ``Review of 
the August 2010 Small Business/Self-Employed Division's 
Conference in Anaheim, California'' and describing such 
implementation.

o. H.R. 2807, The ``Conservation Easement Incentive Act of 2014''

    On July 24, 2013, Representative Jim Gerlach and 134 
cosponsors introduced H.R. 2807, a bill to amend the Internal 
Revenue Code of 1986 to make permanent the special rule for 
contributions of qualified conservation contributions. On May 
29, 2014, the Committee marked up the bill and ordered it 
favorably reported, as amended, by a vote of 23-14, and on June 
26, 2014, the report (H. Rept. 113-494) was filed. Under the 
provisions of a rule (H. Res. 670), the text of H.R. 2807, 
along with the text of several other bills, was included in the 
text of H.R. 4719 as considered and passed by the House on July 
17, 2014. For further information on H.R. 4719, see section 
2ii. For further information on a related provision included in 
H.R. 5806, a bill that the House failed to pass under 
suspension of the rules, see section 2nn. For further 
information on a related provision included in H.R. 5771, which 
was enacted into law on December 19, 2014, see section 1m.
    As reported by the Committee, H.R. 2807 would restore and 
make permanent the tax treatment of contributions of 
conservation easements.

p. H.R. 3134, The ``Charitable Giving Extension Act''

    On September 19, 2013, Mike Kelly introduced H.R. 3134, a 
bill to amend the Internal Revenue Code of 1986 to allow 
charitable contributions made by an individual after the close 
of the taxable year, but before the tax return due date, to be 
treated as made in such taxable year. On May 29, 2014, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by a vote of 23-12, and on June 26, 2014, the 
report (H. Rept. 113-495) was filed. Under the provisions of a 
rule (H. Res. 670), the text of H.R. 3134, along with the text 
of several other bills, was included in the text of H.R. 4719 
as considered and passed by the House on July 17, 2014. For 
further information on H.R. 4719, see section 2ii.
    As reported by the Committee, H.R. 3134 would generally 
allow taxpayers to deduct charitable contributions made between 
January 1 and April 15 of a particular year on the tax return 
for the preceding year.

q. H.R. 3205, The ``Promoting Adoption and Legal Guardianship for 
        Children in Foster Care Act''

    On September 27, 2013, Chairman Camp--along with Ranking 
Member Sander Levin, Human Resources Subcommittee Chairman Dave 
Reichert, and Human Resources Subcommittee Ranking Member Lloyd 
Doggett--introduced H.R. 3205, a bill to extend and improve an 
adoption incentives program under the jurisdiction of the Human 
Resources Subcommittee. For a detailed summary of the 
legislative history of H.R. 3205 and of the Human Resources-
related provisions of the bill, see Part ID, section 1c.
    As passed by the House, H.R. 3205 contains one tax-related 
provision. Sec. 301 of the bill would require States that are 
owed unemployment compensation debt meeting certain criteria to 
ensure recovery of such debt through a Federal tax refund 
offset. Currently, states are permitted--but not required--to 
take such actions to ensure recovery of unemployment 
compensation debt. For a separate measure containing a related 
provision that was enacted into law, see Part IG, Section 1b.

r. H.R. 3350, The ``Keep Your Health Plan Act of 2013''

    On October 28, 2013, Energy and Commerce Committee Chairman 
Fred Upton--along with 29 cosponsors--introduced H.R. 3350, a 
bill to permit health insurance issuers to continue to offer 
for sale during 2014 current individual health insurance 
coverage in satisfaction of the requirements of the individual 
mandate established under the Patient Protection and Affordable 
Care Act of 2010. On November 13 and 14, 2013, Chairman Camp 
and Chairman Upton exchanged letters regarding the provisions 
of the bill within the jurisdiction of the Committee on Ways 
and Means. On November 15, 2013, the House passed the bill 
under a rule by a vote of 261-157.
    As passed by the House, H.R. 3350 would allow health 
insurance issuers that have in effect health insurance coverage 
in the individual market as of January 1, 2013, to continue 
offering such coverage for sale during 2014 outside of a health 
care exchange established under the Patient Protection and 
Affordable Care Act of 2010 (P.L. 111-148). The legislation 
would treat such coverage as a grandfathered health plan for 
purposes of satisfying that law's individual mandate, which 
generally requires an individual to maintain minimum essential 
health insurance coverage or pay a tax.

s. H.R. 3362, The ``Exchange Information Disclosure Act''

    On October 29, 2013, Representative Lee Terry and one 
cosponsor introduced H.R. 3362, a bill to amend the Patient 
Protection and Affordable Care Act to require transparency in 
the operation of American Health Benefit Exchanges. On January 
16, 2014, the House passed the bill under a rule by a vote of 
259-154.
    As passed by the House, H.R. 3362 would amend the Patient 
Protection and Affordable Care Act of 2010 (P.L. 111-148) to 
require the Secretary of Health and Human Services to expand 
information reporting requirements related to the health care 
Exchanges.

t. H.R. 3393, The ``Student and Family Tax Simplification Act''

    On October 30, 2013, Representative Diane Black and 
Representative Danny Davis introduced H.R. 3393, a bill to 
amend the Internal Revenue Code of 1986 to consolidate certain 
tax benefits for educational expenses, and for other purposes. 
On June 25, 2014, the Committee marked up the bill and ordered 
it favorably reported, as amended, by a vote of 22-13, and on 
July 17, 2014, the report (H. Rept. 113-526) was filed. On July 
24, 2014, the House passed the bill under a rule by a vote of 
227-187.
    As passed by the House, H.R. 3393 would consolidate certain 
tax benefits for educational expenses, modify and make 
permanent the American Opportunity Tax Credit, and expand the 
exclusion of Pell Grants from gross income. Pursuant to the 
rule (H. Res. 680), in the engrossment of H.R. 3393, the text 
of H.R. 4935 was added to the end of H.R. 3393, and H.R. 4935 
was laid on the table. Thus, as passed by the House, H.R. 3993 
would also eliminate the marriage penalty in the child tax 
credit, provide an inflation-adjustment for the credit amount 
and the phaseout thresholds in the child credit, and require a 
Social Security Number to claim the refundable portion of the 
child credit. For further information on H.R. 4935, see section 
2jj.

u. H.R. 3474, The ``Hire More Heroes Act of 2014''

    On November 13, 2013, Representative Rodney Davis 
introduced H.R. 3474, a bill to amend the Internal Revenue Code 
of 1986 to allow employers to exempt employees with health 
coverage under TRICARE or the Veterans Administration from 
being taken into account for purposes of the employer mandate 
under the Patient Protection and Affordable Care Act. On March 
11, 2014, the House passed the bill under suspension of the 
rules by a vote of 406-1. On May 15, 2014, the Senate failed to 
invoke cloture on a proposed substitute amendment (related to 
an extension of certain expired tax provisions) by a vote of 
53-40, and on May 15, 2014, the cloture motion on the measure 
was withdrawn by unanimous consent. For further information on 
a related provision included in H.R. 4, a bill that also passed 
the House, see section 2a.
    As passed by the House, H.R. 3474 would exempt veterans who 
have medical coverage under TRICARE or the Veterans 
Administration from counting towards the 50-employee threshold 
for purposes of the employer mandate under the Patient 
Protection and Affordable Care Act (P.L. 111-148).

v. H.R. 3522, The ``Employee Health Care Protection Act of 2013''

    On November 18, 2013, Representative Bill Cassidy 
introduced H.R. 3522, a bill to authorize health insurance 
issuers to continue to offer for sale current group health 
insurance coverage in satisfaction of the minimum essential 
health insurance coverage requirement, and for other purposes. 
On July 29, 2014, the Committee on Energy and Commerce marked 
up the bill and ordered it favorably reported by a vote of 27-
20, and on September 8, 2014, the report (H. Rept. 113-580, 
Part I) was filed and the Ways and Means Committee was 
discharged. On September 10, 2014, Chairman Camp and Energy and 
Commerce Committee Chairman Fred Upton exchanged letters 
regarding the provisions of the bill within the jurisdiction of 
the Committee on Ways and Means. On September 11, 2014, the 
House passed the bill under a rule by a vote of 247-167.
    As passed by the House, H.R. 3522 would allow a health 
insurance issuer with health insurance coverage in effect in 
the group market on any date during 2013 to continue to offer 
that coverage through 2018 outside of a health care Exchange 
established under the Patient Protection and Affordable Care 
Act of 2010 (P.L. 111-148).

w. H.R. 3865, The ``Stop Targeting of Political Beliefs by the IRS Act 
        of 2014''

    On January 14, 2014, Chairman Camp introduced H.R. 3865, a 
bill to prohibit the Internal Revenue Service from modifying 
the standard for determining whether an organization is 
operated exclusively for the promotion of social welfare for 
purposes of section 501(c)(4) of the Internal Revenue Code of 
1986. On February 11, 2014, the Committee marked up the bill 
and ordered it favorably reported, as amended, by a vote of 23-
13, and on February 18, 2014, the report (H. Rept. 113-353) was 
filed. On February 26, 2014, the House passed the bill under a 
rule by a vote of 243-176.
    As passed by the House, H.R. 3865 would prevent any 
regulatory change to the standards and definitions for 
determining whether an organization is operated exclusively for 
the promotion of social welfare for purposes of Section 
501(c)(4) of the Internal Revenue Code of 1986 as they were in 
effect on January 1, 2010.

x. H.R. 4118, The ``SIMPLE Fairness Act''

    On February 28, 2014, Representative Lynn Jenkins and 8 
cosponsors introduced H.R. 4118, a bill to amend the Internal 
Revenue Code of 1986 to delay the implementation of the penalty 
for failure to comply with the individual health insurance 
mandate. On March 5, 2014, the House passed the bill under a 
rule by a vote of 250-160.
    As passed by the House, H.R. 4118 would delay until 2015 
the implementation of the penalty for failure to comply with 
the individual mandate imposed under the Patient Protection and 
Affordable Care Act of 2010 (P.L. 111-148).

y. H.R. 4414, The ``Expatriate Health Coverage Clarification Act of 
        2014''

    On April 7, 2014, Representative John Carney and 20 
cosponsors introduced H.R. 4414, a bill to clarify the 
treatment under the Patient Protection and Affordable Care Act 
of health plans in which expatriates are the primary enrollees, 
and for other purposes. On April 9, 2014, the House failed to 
pass the bill under suspension of the rules by a vote of 257-
159 (with two-thirds of Members voting in the affirmative 
required). On April 29, 2014, the House passed the bill under a 
rule by a vote of 268-150. For a related provision that was 
enacted into law as part of H.R. 83, see Part IG, section 1d.
    As passed by the House, H.R. 4414 would exempt expatriate 
health plans, employers acting as sponsors of such plans, and 
health insurance issuers providing coverage under such plans 
from the health care coverage requirements of the Patient 
Protection and Affordable Care Act of 2010 (P.L. 111-148) and 
the Health Care and Education Reconciliation Act of 2010 (P.L. 
111-152) (collectively, the ACA) and would deem expatriate 
health coverage to be minimum essential coverage for purposes 
of fulfilling the requirements imposed by the ACA's individual 
mandate.

z. H.R. 4429, The ``Permanent Active Financing Exception Act of 2014

    On April 8, 2014, Representative Pat Tiberi and 14 
cosponsors introduced H.R. 4429, a bill to amend the Internal 
Revenue Code of 1986 to permanently extend the subpart F 
exception for active financing income. On April 29, 2014, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by a vote of 21-14, and on May 2, 2014, the report 
(H. Rept. 113-427) was filed. For further information on a 
related provision included in H.R. 5771, which was enacted into 
law on December 19, 2014, see section 1m.
    As reported by the Committee, H.R. 4429 would restore and 
make permanent the expired exception from subpart F for the tax 
treatment of the income of a controlled foreign corporation 
that is derived from active financing.

aa. H.R. 4438, The ``American Research and Competitiveness Act of 
        2014''

    On April 9, 2014, Representative Kevin Brady and 8 
cosponsors introduced H.R. 4438, a bill to amend the Internal 
Revenue Code of 1986 to simplify and make permanent the 
research credit. On April 29, 2014, the Committee marked up the 
bill and ordered it favorably reported, as amended, by a vote 
of 22-12, and on May 2, 2014, the report (H. Rept. 113-431) was 
filed. On May 9, 2014, the House passed the bill under a rule 
by a vote of 274-131. For further information on a related 
provision included in H.R. 4, a bill that also passed the 
House, see section 2a. For further information on a related 
provision included in H.R. 5771, which was enacted into law on 
December 19, 2014, see section 1m.
    As passed by the House, H.R. 4438 would restore, modify, 
and make permanent a simplified research and development tax 
credit.

bb. H.R. 4453, The ``S Corporation Permanent Tax Relief Act of 2014''

    On April 10, 2014, Representative Dave Reichert and one 
cosponsor introduced H.R. 4453, a bill to amend the Internal 
Revenue Code of 1986 to make permanent the reduced recognition 
period for built-in gains of S corporations. On April 29, 2014, 
the Committee marked up the bill and ordered it favorably 
reported, as amended, by a vote of 21-13, and on May 2, 2014, 
the report (H. Rept. 113-429) was filed. Under the provisions 
of a rule (H. Res. 616), the text of H.R. 4453 was amended to 
include the text of H.R. 4454 prior to consideration of H.R. 
4454 by the House. For further information on H.R. 4454, see 
section 2cc. On June 12, 2014, the House passed the bill as 
amended under the rule by a vote of 263-155. For further 
information on related provisions included in H.R. 4, a bill 
that also passed the House, see section 2a. For further 
information on related provisions included in H.R. 5771, which 
was enacted into law on December 19, 2014, see section 1m.
    As passed by the House, H.R. 4453 would restore and make 
permanent the reduced five-year recognition period for built-in 
gains of S corporations, and would make permanent a temporary 
rule regarding basis adjustments to stock of S corporations 
making charitable contributions of property.

cc. H.R. 4454, The ``Permanent S Corporation Charitable Contributions 
        Act of 2014''

    On April 10, 2014, Representative Dave Reichert and one 
cosponsor introduced H.R. 4454, a bill to amend the Internal 
Revenue Code of 1986 to make permanent certain rules regarding 
basis adjustments to stock of S corporations making charitable 
contributions of property. On April 29, 2014, the Committee 
marked up the bill and ordered it favorably reported, as 
amended, by a vote of 21-14, and on May 2, 2014, the report (H. 
Rept. 113-430) was filed. Under the provisions of a rule (H. 
Res. 616), the text of H.R. 4453 was amended to include the 
text of H.R. 4454 prior to consideration of H.R. 4453 by the 
House. For further information on H.R. 4453, see section 2bb. 
For further information on a related provision included in H.R. 
4, a bill that also passed the House, see section 2a. For 
further information on a related provision included in H.R. 
5771, which was enacted into law on December 19, 2014, see 
section 1m.
    As reported by the Committee, H.R. 4454 would restore and 
make permanent a temporary rule regarding basis adjustments to 
stock of S Corporations making charitable contributions of 
property.

dd. H.R. 4457, The ``America's Small Business Tax Relief Act of 2014''

    On April 10, 2014, Representative Pat Tiberi and 6 
cosponsors introduced H.R. 4457, a bill to amend the Internal 
Revenue Code of 1986 to permanently extend increased expensing 
limitations, and for other purposes. On April 29, 2014, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by a vote of 21-14, and on May 2, 2014, the report 
(H. Rept. 113-432) was filed. On June 12, 2014, the House 
passed the bill under a rule by a vote of 272-144. For further 
information on a related provision included in H.R. 4, a bill 
that also passed the House, see section 2a. For further 
information on a related provision included in H.R. 5771, which 
was enacted into law on December 19, 2014, see section 1m.
    As passed by the House, H.R. 4457 would restore, modify, 
and make permanent expanded small business expensing under 
Section 179 of the Internal Revenue Code of 1986.

ee. H.R. 4464, The ``Permanent CFC Look-Through Act of 2014''

    On April 10, 2014, Representative Charles Boustany and 10 
cosponsors introduced H.R. 4464, a bill to amend the Internal 
Revenue Code of 1986 to make permanent the look-through 
treatment of payments between related controlled foreign 
corporations. On April 29, 2014, the Committee marked up the 
bill and ordered it favorably reported, as amended, by a vote 
of 22-14, and on May 2, 2014, the report (H. Rept. 113-428) was 
filed. For further information on a related provision included 
in H.R. 5771, which was enacted into law on December 19, 2014, 
see section 1m.
    As reported by the Committee, H.R. 4464 would restore and 
make permanent the expired exception from subpart F for income 
from dividends, interest, rents, and royalties accrued by one 
controlled foreign corporation from a related controlled 
foreign corporation.

ff. H.R. 4619, The ``Permanent IRA Charitable Contribution Act of 
        2014''

    On May 8, 2014, Representative Aaron Schock and one 
cosponsor introduced H.R. 4619, a bill to amend the Internal 
Revenue Code of 1986 to make permanent the rule allowing 
certain tax-free distributions from individual retirement 
accounts for charitable purposes. On May 29, 2014, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by a vote of 23-14, and on June 26, 2014, the 
report (H. Rept. 113-496) was filed. Under the provisions of a 
rule (H. Res. 670), the text of H.R. 4619, along with the text 
of several other bills, was included in the text of H.R. 4719 
as considered and passed by the House on July 17, 2014. For 
further information on H.R. 4719, see section 2ii. For further 
information on a related provision included in H.R. 5806, a 
bill that the House failed to pass under suspension of the 
rules, see section 2nn. For further information on a related 
provision included in H.R. 5771, which was enacted into law on 
December 19, 2014, see section 1m.
    As reported by the Committee, H.R. 4619 would restore and 
make permanent the expired tax treatment of certain charitable 
contributions made from individual retirement accounts.

gg. H.R. 4691, The ``Private Foundation Excise Tax Simplification Act 
        of 2014

    On May 20, 2014, Representative Erik Paulsen and one 
cosponsor introduced H.R. 4691, a bill to amend the Internal 
Revenue Code of 1986 to modify the tax rate for excise tax on 
investment income of private foundations. On May 29, 2014, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by a vote of 23-10, and on June 26, 2014, the 
report (H. Rept. 113-497) was filed. Under the provisions of a 
rule (H. Res. 670), the text of H.R. 4691, along with the text 
of several other bills, was included in the text of H.R. 4719 
as considered and passed by the House on July 17, 2014. For 
further information on H.R. 4719, see section 2ii.
    As reported by the Committee, H.R. 4691 would modify the 
excise tax on private foundations to be a flat 1-percent tax.

hh. H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and 
        make permanent bonus depreciation

    On May 22, 2014, Representative Pat Tiberi and 18 
cosponsors introduced H.R. 4718, a bill to amend the Internal 
Revenue Code of 1986 to modify and make permanent bonus 
depreciation. On May 29, 2014, the Committee marked up the bill 
and ordered it favorably reported, as amended, by a vote of 23-
11, and on July 3, 2014, the report (H. Rept. 113-509) was 
filed. On July 11, 2014, the House passed the bill under a rule 
by a vote of 258-160. For further information on a related 
provision included in H.R. 4, a bill that also passed the 
House, see section 2a. For further information on a related 
provision included in H.R. 5771, which was enacted into law on 
December 19, 2014, see section 1m.
    As passed by the House, H.R. 4718 would restore, modify, 
and make permanent 50% bonus depreciation.

ii. H.R. 4719, The ``America Gives More Act of 2014''

    On May 22, 2014, Representative Tom Reed and one cosponsor 
introduced H.R. 4719, the ``Fighting Hunger Incentive Act of 
2014,'' a bill to amend the Internal Revenue Code of 1986 to 
permanently extend and expand the charitable deduction for 
contributions of food inventory. On May 29, 2014, the Committee 
marked up the bill and ordered it favorably reported, as 
amended, by a vote of 23-13, and on June 26, 2014, the report 
(H. Rept. 113-498) was filed. Under the provisions of a rule 
(H. Res. 670), the text of H.R. 4719 as reported by the 
Committee on Ways and Means was amended to include the text of 
H.R. 2807 (for further information, see section 2o), H.R. 3134 
(for further information, see section 2p), H.R. 4619 (for 
further information, see section 2ff), and H.R. 4691 (for 
further information, see section 2gg). On July 17, 2014, the 
House passed the bill, as amended, under a rule by a vote of 
277-130. For further information on related provisions included 
in H.R. 5806, a bill that the House failed to pass under 
suspension of the rules, see section 2nn. For further 
information on related provisions included in H.R. 5771, which 
was enacted into law on December 19, 2014, see section 1m.
    As originally introduced, H.R. 4719 would restore and make 
permanent the expired tax treatment of donations of food 
inventory. As passed by the House, H.R. 4719--as renamed the 
``America Gives More Act''--would restore and make permanent 
the expired tax treatment of donations of food inventory, 
contributions of conservation easements, and charitable 
contributions made from individual retirement accounts. The 
House-passed bill would also modify the excise tax on private 
foundations to be a flat 1 percent tax and allow taxpayers to 
deduct charitable contributions made between January 1 and 
April 15 on the tax return of the preceding year.

jj. H.R. 4935, The ``Child Tax Credit Improvement Act of 2014''

    On June 23, 2014, Representative Lynn Jenkins and 3 
cosponsors introduced H.R. 4935, a bill to amend the Internal 
Revenue Code of 1986 to make improvements to the child tax 
credit. On June 25, 2014, the Committee marked up the bill and 
ordered it favorably reported, as amended, by a vote of 22-15, 
and on July 17, 2014, the report (H. Rept. 113-527) was filed. 
On July 25, 2014, the House passed the bill under a rule by a 
vote of 237-173. Pursuant to the rule (H. Res. 680), in the 
engrossment of H.R. 3393, the text of H.R. 4935 was added to 
the end of H.R. 3393, and H.R. 4935 was laid on the table. For 
further information on H.R. 3393, see section 2t.
    As reported by the Committee, H.R. 4935 would eliminate the 
marriage penalty in the child tax credit and provide an 
inflation-adjustment for the credit amount and the phaseout 
thresholds in the child credit. As passed by the House, H.R. 
4935 would eliminate the marriage penalty in the child tax 
credit, provide an inflation-adjustment for the credit amount 
and the phaseout thresholds in the child credit, and require a 
Social Security Number to claim the refundable portion of the 
child credit.

kk. H.R. 5418, To prohibit officers and employees of the Internal 
        Revenue Service from using personal email accounts to conduct 
        official business

    On September 9, 2014, Representative Charles Boustany 
introduced H.R. 5418, a bill to prohibit officers and employees 
of the Internal Revenue Service from using personal email 
accounts to conduct official business. On September 16, 2014, 
the House passed the bill under suspension of the rules by 
voice vote.
    As passed by the House, H.R. 5418 would prohibit Internal 
Revenue Service employees from using a personal email account 
to conduct official government business.

ll. H.R. 5419, To amend the Internal Revenue Code of 1986 to provide 
        for a right to an administrative appeal relating to adverse 
        determinations of tax-exempt status of certain organizations

    On September 9, 2014, Representative Charles Boustany 
introduced H.R. 5419, a bill to amend the Internal Revenue Code 
of 1986 to provide for a right to an administrative appeal 
relating to adverse determinations of tax-exempt status of 
certain organizations. On September 16, 2014, the House passed 
the bill under suspension of the rules by voice vote.
    As passed by the House, H.R. 5419 would require the 
Secretary of the Treasury to prescribe regulations under which 
an organization described in Section 501(c) of the Internal 
Revenue Code of 1986 may request an administrative appeal of 
certain adverse classification determinations.

mm. H.R. 5420, To amend the Internal Revenue Code of 1986 to permit the 
        release of information regarding the status of certain 
        investigations

    On September 9, 2014, Representative Charles Boustany 
introduced H.R. 5420, a bill to amend the Internal Revenue Code 
of 1986 to permit the release of information regarding the 
status of certain investigations. On September 16, 2014, the 
House passed the bill under suspension of the rules by voice 
vote.
    As passed by the House, H.R. 5420 would authorize the 
Secretary of the Treasury to disclose to any person who 
provides information indicating a violation of law relating to 
unauthorized disclosure or inspection of such person's tax 
information or to unlawful acts of revenue officers or agents: 
(1) whether an investigation based on such information has been 
initiated and is open or closed; (2) whether any such 
investigation substantiated a violation; and (3) whether any 
action has been taken against a violator, including a referral 
for prosecution.

nn. H.R. 5806, The ``Supporting America's Charities Act''

    On December 8, 2014, Chairman Camp introduced H.R. 5806, a 
bill to amend the Internal Revenue Code of 1986 to modify and 
make permanent certain expiring provisions related to 
charitable contributions. (For information on related bills 
(H.R. 2807, H.R. 4619, and H.R. 4719) reported by the 
Committee, see sections 2o, 2ff, and 2ii, respectively; for 
information on a related bill (H.R. 4719) that also passed the 
House, see section 2ii; for information on a bill (H.R. 5771) 
containing related provisions that was enacted into law, see 
section 1m.) On December 11, 2014, the House failed to pass the 
bill under suspension of the rules by a vote of 275-149.
    As considered by the House, H.R. 5806 would restore and 
make permanent the expired tax treatment of donations of food 
inventory, contributions of conservation easements, and 
charitable contributions made from individual retirement 
accounts.

oo. H. Res. 645, Requesting that the President of the United States 
        transmit to the House of Representatives copies of certain 
        emails to or from IRS official Lois Lerner

    On June 25, 2014, Representative Steve Stockman introduced 
H. Res. 645, a resolution of inquiry requesting that the 
President transmit to the House copies of any emails in the 
possession of the Executive Office of the President that were 
transmitted to or from former IRS official Lois Lerner between 
January 2009 and April 2011. On July 10, 2014, the Committee 
marked up the resolution and ordered it unfavorably reported by 
voice vote, and on July 17, 2014, the report (H. Rept. 113-524) 
was filed.

pp. H. Res. 647, Directing that the Secretary of the Department of the 
        Treasury transmit to the House of Representatives copies of 
        certain emails to or from IRS official Lois Lerner

    On June 25, 2014, Representative Steve Stockman introduced 
H. Res. 647, a resolution of inquiry directing the Secretary of 
the Treasury to transmit to the House copies of any emails in 
the possession of the Executive Office of the President that 
were transmitted to or from former IRS official Lois Lerner 
between January 2009 and April 2011. On July 10, 2014, the 
Committee marked up the resolution and ordered it unfavorably 
reported by voice vote, and on July 17, 2014, the report (H. 
Rept. 113-525) was filed.

                          3. OTHER TAX MATTERS

a. Tax Reform Hearings (Full Committee)

    On February 14, 2013, the Committee received testimony on 
tax reform and charitable contributions from (i) Eugene 
Steuerle, Fellow and Richard B. Fisher Chair, The Urban 
Institute; (ii) Kevin Murphy, President, the Council on 
Foundations; (iii) David Wills, President, National Christian 
Foundation; (iv) Brian Gallagher, President & CEO, United Way 
Worldwide; (v) Roger Colinvaux, Professor, Catholic University 
DC Law School; (vi) Eugene Tempel, Dean of the Indiana 
University School of Philanthropy; (vii) Jan Masaoka, CEO, 
California Association of Nonprofits; (viii) Mark Huddleston, 
President, University of New Hampshire, on behalf of the 
American Council on Education; (ix) Conrad Teitell, Chairman, 
Charitable Planning Group, on behalf of the American Council of 
Gift Annuities; (x) Jake Schrum, President, Southwestern 
University, on behalf of the Council for Advancement and 
Support of Education; (xi) Diana Aviv, President & CEO, 
Independent Sector; (xii) Vinsen Faris, Chairman of the Board 
of Directors, Meals on Wheels; (xiii) Bill Rieth, President & 
CEO, United Way of Elkhart County; (xiv) Jill Michal, President 
& CEO, United Way of Greater Philadelphia and Southern New 
Jersey; (xv) Pamela King Sams, Executive Vice President for 
Development, Children's National Medical Center; (xvi) Nicole 
Busby, Executive Director, the National Association of Free and 
Charitable Clinics; (xvii) Rand Wentworth, President, Land 
Trust Alliance; (xviii) Kim Morgan, CEO, United Way of Western 
Connecticut; (xix) Terry Mazany, President & CEO, The Chicago 
Community Trust; (xx) Brent E. Christopher, President & CEO, 
Communities Foundation of Texas; (xxi) Leslie Osche, Executive 
Director, United Way of Butler County; (xxii) William Daroff, 
Vice President for Public Policy, Jewish Federations of North 
America; (xxiii) Ruth Thomas, Vice President of Finance and 
Administration, SAT-7; (xxiv) John Ashmen, President, American 
Gospel Rescue Missions; (xxv) John Berry, CEO & Executive 
Director, Society of St. Vincent de Paul Georgia; (xxvi) Larry 
Minnix, President & CEO, Leading Age; (xxvii) Scott Ferguson, 
President & CEO, United Way of Chattahoochee Valley; (xxviii) 
LaKisha Bryant, CEO, United Way of Southwest Georgia; (xxix) 
Mike King, President & CEO, Volunteers of America; (xxx) 
Jimalita Tillman, Executive Director, Harold Washington 
Cultural Center; (xxxi) Tim Delaney, President, National 
Council of Nonprofits; (xxxii) Bill Kitson, President & CEO, 
United Way of Greater Cleveland; (xxxiii) Naomi Adler, 
President & CEO, United Way of Westchester and Putnam; (xxxiv) 
Cynthia Gordineer, President & CEO, United Way of Forsyth 
County; (xxxv) Karen Rathke, President & CEO, Heartland United 
Way; (xxxvi) Earle I. Mack, Retired Ambassador of the United 
States to the Republic of Finland; (xxxvii) Andrew Watt, 
President & CEO, Association of Fundraising Professionals; 
(xxxviii) John Palatiello, President, Business Coalition for 
Fair Competition; (xxxix) Tony Ross, President, United Way of 
Pennsylvania; (xl) Lisa Ireland, Executive Director, United Way 
of Orleans County; and (xli) Tory Irgang, Executive Director, 
United Way of Southern Chautauqua County.
    On March 19, 2013, the Committee received testimony on tax 
reform and Federal tax provisions that affect State and local 
governments from (i) Scott Hodge, President, the Tax 
Foundation; (ii) David Parkhurst, Director of Economic 
Development and Commerce Committee, Office of Federal 
Relations, National Governors Association; (iii) Christopher 
Taylor, Former Executive Director, Municipal Securities 
Rulemaking Board, and (iv) John Buckley, Professor of Law, 
Georgetown University Law School Graduate Tax Program.
    On April 25, 2013, the Committee received testimony on tax 
reform and residential real estate from (i) Mark Fleming, Chief 
Economist, CoreLogic; (ii) Eric Toder, Co-Director, Urban-
Brookings Tax Policy Center; (iii) Jane Gravelle, Senior 
Specialist in Economic Policy, Congressional Research Service; 
(iv) Mark Calabria, Director of Financial Regulation Studies, 
Cato Institute; (v) Phillip Swagel, Professor of International 
Economic Policy, University of Maryland School of Public 
Policy; (vi) Gary Thomas, President, National Association of 
Realtors; (vii) Robert Dietz, Assistant Vice President for Tax 
and Policy Issues, National Association of Home Builders; 
(viii) Thomas Moran, Chairman, Moran & Company, appearing on 
behalf of the National Multi Housing Council and the National 
Apartment Association; and (ix) Robert Moss, Senior Vice 
President, Boston Capital, appearing on behalf of the Housing 
Advisory Group.
    On June 13, 2013, the Committee received testimony on tax 
reform, tax havens, base erosion, and profit-shifting from (i) 
Pascal Saint-Amans, Director, Centre for Tax Policy and 
Administration, Organisation for Economic Co-operation and 
Development (OECD); (ii) Edward Kleinbard, Professor of Law, 
University of Southern California Gould School of Law; and 
(iii) Paul Oosterhuis, Partner, Skadden Arps Slate Meager & 
Flom LLP.
    On April 8, 2014, the Committee received testimony on tax 
reform and the benefits of permanent tax policy for America's 
job creators from (i) Judith Zelisko, Vice President of Tax, 
Brunswick Corporation; (ii) Bob Stallman, President, American 
Farm Bureau Federation; (iii) James Redpath, Managing and Tax 
Partner, HLB Tautges Redpath, LTD; (iv) Joshua Odintz, Partner, 
Baker & McKenzie LLP; and (v) Thomas Hungerford, Senior 
Economist and Director of Tax and Budget Policy, Economic 
Policy Institute.

b. Hearings Held by the Subcommittee on Select Revenue Measures

    On March 20, 2013, the Subcommittee received testimony on 
the Ways and Means Financial Products Tax Reform Discussion 
Draft from (i) Viva Hammer, Hadassah-Brandeis Institute, 
Brandeis University; (ii) Steven Rosenthal, Visiting Fellow, 
Tax Policy Center; (iii) David C. Garlock, Director of 
Financial Services, National Tax, Ernst & Young LLP; (iv) 
William M. Paul, Partner, Covington & Burling LLP; and (v) 
Shawn P. Travis, Senior Counsel, Global Tax, The Vanguard 
Group, Inc.
    On May 15, 2013, the Subcommittee received testimony on the 
Ways and Means Small Business and Pass-Through Entity Tax 
Reform Discussion Draft from (i) Roger Harris, President, 
Padgett Business Services; (ii) Willard Taylor, Former Partner, 
Sullivan & Cromwell; (iii) Blake Rubin, Partner, McDermott Will 
& Emery; and (iv) Thomas Nichols, Meissner Tierney Fisher & 
Nichols.
    On July 30, 2014, the Subcommittee received testimony on 
dynamic analysis of the Tax Reform Act of 2014 from (i) Scott 
Hodge, President, Tax Foundation; (ii) John Buckley, Former 
Chief Tax Counsel, Committee on Ways and Means, and Former 
Chief of Staff, Joint Committee on Taxation; (iii) J.D. Foster, 
Deputy Chief Economist, U.S. Chamber of Commerce; (iv) John 
Diamond, Professor, Rice University; (v) Douglas Holtz-Eakin, 
President, American Action Forum; and (vi) Curtis Dubay, 
Research Fellow, Heritage Foundation.
    On September 17, 2014, the Subcommittee received testimony 
on private employer defined benefit pension plans from (i) 
Deborah Tully, Director of Compensation and Benefits Finance 
and Accounting Analysis, Raytheon; (ii) R. Dale Hall, Managing 
Director of Research, Society of Actuaries; (iii) Scott 
Henderson, Vice President of Pension Investment and Strategy, 
The Kroger Co.; (iv) Jeremy Gold, FSA, MAAA, Jeremy Gold 
Pensions; and (v) Diane Oakley, Executive Director, National 
Institute on Retirement Security.

c. Other Tax-Related Hearings (Full Committee, Health Subcommittee, and 
        Oversight Subcommittee)

    Throughout the 113th Congress, the Full Committee--as well 
as the Health Subcommittee and the Oversight Subcommittee--held 
a number of additional hearings on a wide range of topics, many 
of which addressed, to varying degrees, other tax-related 
issues. The topics of such hearings included, but were not 
limited to, the Administration's implementation of the 2010 
health care law and the Internal Revenue Service's targeting of 
U.S. taxpayers and tax-exempt organizations based on their 
personal, political, or ideological beliefs. For descriptions 
of such hearings, see, for example, Part IC and Part IIB.

                 B. Legislative Review of Trade Issues


   1. BILLS PENDING DURING THE FIRST AND SECOND SESSION OF THE 113TH 
                                CONGRESS

a. H.R. 3830, Bipartisan Congressional Trade Priorities Act of 2014 
        (TPA)

    On January 9, 2014, Chairman Camp and Trade Subcommittee 
Chairman Nunes, along with then-Senate Finance Committee 
Chairman Baucus and Ranking Member Hatch, introduced H.R. 3830, 
``Bipartisan Congressional Trade Priorities Act of 2014.'' All 
of the Committee and Trade Subcommittee hearings on trade 
during this Congress included a discussion of Trade Promotion 
Authority. The bill included a detailed list of Congressional 
objectives and directions for the Administration, mandatory 
Congressional consultation requirements, and rules to ensure 
that Congress has the final say in approving a trade agreement. 
The bill included many new and expanded consultation, 
transparency, and oversight provisions. Of particular interest, 
H.R. 3830 statutorily ensured that every Member of Congress has 
access to negotiating text and required USTR to meet and 
consult with any interested Member of Congress, at any time. 
The bill also expanded the scope of the Administration's 
consultation requirements before, during, and after 
negotiations. It also provided that any Member of Congress can 
be designated as a Congressional Adviser, which means that they 
would be automatically accredited to attend negotiating rounds 
and would be consulted regularly. The bill also required 
transparency, as well as processes for public participation and 
collaboration through written guidelines on public engagement 
and on information-sharing with newly established advisory 
committees. Furthermore, the bill expanded reporting 
requirements on the effects of trade agreements and required 
that all reports be made public.

b. H.R. 2709, Generalized System of Preferences

    On July 17, 2013, Chairman Camp, along with Ranking Member 
Levin, Trade Subcommittee Chairman Nunes, and Trade 
Subcommittee Ranking Member Rangel, introduced H.R. 2709 to 
renew the Generalized System of Preferences program through 
September 2015. No further action was taken.

c. H.R. 2708, Miscellaneous Tariff Bill

    On March 30, 2012, Chairman Camp, along with Ranking Member 
Levin, then-Trade Subcommittee Chairman Brady, and then-Ranking 
Member McDermott, announced the commencement of the 
Miscellaneous Tariff Bill (MTB) process, inviting Members to 
introduce bills and submit financial disclosures, and 
subsequently commencing a public comment period. The 
independent International Trade Commission reviewed the 
submitted bills and provided reports to the Committee. 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, 
then-Chairman Brady, and then-Ranking Member McDermott 
introduced H.R. 6727, ``The U.S. Job Creation and Manufacturing 
Competitiveness Act of 2013.'' The package included provisions 
from more than 2,000 bills introduced in the House and Senate 
that met the requirements of the MTB process.
    Although no further action was taken in the 112th Congress, 
action began on this bill early in the 113th Congress. Members 
who introduced bills in the 112th Congress and wished to have 
their provisions included in the 113th Congress MTB process 
were required to submit 113th Congress Disclosure Forms to 
refresh their disclosure information by April 2, 2013. Members 
were not required to reintroduce their bills in the 113th 
Congress, and no new bills were accepted into the process. The 
Committee required that bills whose sponsors did not return in 
the 113th Congress be adopted by another Member to be 
considered. Sponsoring, cosponsoring, as well as adopting 
Members were required to submit one 113th Congress MTB 
Disclosure Form for each bill they sponsored/cosponsored/
adopted for the bill to be considered in the 113th Congress MTB 
process.
    On July 17, 2013, Chairman Camp, Ranking Member Levin, 
Trade Subcommittee Chairman Nunes, and Trade Subcommittee 
Ranking Member Rangel announced the re-introduction of H.R. 
2708, ``The U.S. Job Creation and Manufacturing Competitiveness 
Act of 2013.'' This bill contained a few modifications and 
technical corrections to the bill introduced in the 112th 
Congress. No further action was taken.

d. H.R. 850, The Nuclear Iran Prevention Act of 2013

    On February 27, 2013, Representative Edward Royce 
introduced H.R. 850, ``The Nuclear Iran Prevention Act of 
2013.'' The bill as introduced included provisions within the 
jurisdiction of the Ways and Means Committee. The House Foreign 
Affairs Committee agreed to amend the bill to address the Ways 
and Means Committee's concerns. On July 26, 2013, Chairman Camp 
exchanged letters with House Foreign Affairs Committee Chairman 
Royce regarding modification of provisions within the 
jurisdiction of the Ways and Means Committee. On July 30, 2013, 
the House Foreign Affairs Committee reported out the bill. On 
July 31, 2013, the House passed H.R. 850, under suspension of 
the rules, by a vote of 400-20. No further action was taken.

e. H.R. 1947, The Federal Agriculture Reform and Risk Management Act of 
        2013 (Farm Bill) (P.L. 113-79)

    On May 13, 2013, Representative Frank Lucas introduced H.R. 
1947, ``The Federal Agriculture Reform and Risk Management Act 
of 2013.'' The bill as introduced included provisions within 
the jurisdiction of the Committee on Ways and Means with 
respect to the imposition and collection of tariffs on imports 
of cotton and sugar. On June 14, 2013, Chairman Camp exchanged 
letters with House Agriculture Committee Chairman Lucas 
regarding Ways and Means' jurisdiction of those provisions. On 
May 15, 2013, the House Agriculture Committee reported out the 
bill. On June 20, 2013, the House rejected H.R. 1947 by a vote 
of 195-234. On July 10, 2013, Representative Frank Lucas 
introduced H.R. 2642, ``Federal Agriculture Reform and Risk 
Management Act of 2013,'' which contained the same provisions 
of H.R. 1947 in the Committee's jurisdiction. On July 10, 2013, 
the bill was referred to the House Committee on Agriculture. On 
July 11, 2013, the House passed the bill by a recorded vote of 
216-208. On July 18, 2013, the Senate struck all of the bill 
after the Enacting Clause, substituted the language of S. 954, 
and passed the bill by unanimous consent. On July 18, 2013, the 
Senate insisted on its amendment and requested a conference. On 
August 1, 2013, the Senate appointed conferees. On September 
28, 2013, the House agreed to the Senate amendment with an 
amendment pursuant to H. Res. 361. On October 1, 2013, the 
Senate disagreed to the House amendment to the Senate amendment 
by unanimous consent, asked for a conference, and appointed 
conferees. On October 12, 2013, the Speaker appointed Chairman 
Camp, Representative Sam Johnson, and Ranking Member Levin as 
conferees from the Committee for consideration of sections 1207 
and 1301 of the House amendment, sections 1301, 1412, 1435, and 
4204 of the Senate amendment, and modifications committed to 
conference.
    On October 30, 2013, the Conference was convened.
    On January 27, 2014, the Conference Report (H. Rept. 113-
333) was filed, and the House agreed to the Conference Report 
on January 29, 2014, by a vote of 251-166. On February 4, 2014, 
the Senate agreed to the Conference Report by a vote of 68-32. 
It was then signed by the President on February 7, 2014, 
becoming Public Law No. 113-79.

f. H. Res. 499, Condemning the violation of Ukrainian sovereignty, 
        independence, and territorial integrity by military forces of 
        the Russian Federation.

    On March 5, 2014, Representative Edward Royce introduced H. 
Res. 499, ``Condemning the violation of Ukrainian sovereignty, 
independence, and territorial integrity by military forces of 
the Russian Federation.'' The bill as introduced included 
provisions within the jurisdiction of the Ways and Means 
Committee. The House Foreign Affairs Committee agreed to amend 
the bill to address the Ways and Means Committee's concerns. On 
March 6, 2014, the House Foreign Affairs Committee reported out 
the bill. On March 10, 2014, Chairman Camp exchanged letters 
with House Foreign Affairs Committee Chairman Royce regarding 
modification of the provisions within the jurisdiction of the 
Ways and Means Committee. On March 11, 2014, the House passed 
H. Res. 499, under suspension of the rules, by a vote of 402-7, 
1 present. The Senate took no action.

g. H.R. 4278, Ukraine Support Act

    On March 21, 2014, Representative Edward Royce introduced 
H.R. 4278, ``Ukraine Support Act.'' The bill as introduced 
included provisions within the jurisdiction of the Ways and 
Means Committee. The House Foreign Affairs Committee agreed to 
amend the bill to address the Ways and Means Committee's 
concerns. On March 25, 2014, the House Foreign Affairs 
Committee reported out the bill. On March 26, 2014, Chairman 
Camp exchanged letters with House Foreign Affairs Committee 
Chairman Royce regarding modification of provisions within the 
jurisdiction of the Ways and Means Committee. On March 27, 
2014, the House passed H.R. 4278, under suspension of the 
rules, by a vote of 399-19. The Senate took no action.

h. H.R. 3470, Taiwan Relations Act Affirmation and Naval Vessel 
        Transfer Act of 2014

    On November 13, 2013, Representative Edward Royce 
introduced H.R. 3470, ``Naval Vessel Transfer and Arms Export 
Control Amendments Act of 2013,'' renamed the ``Taiwan 
Relations Act Affirmation and Naval Vessel Transfer Act of 
2014,'' when H. Res. 494 was incorporated. The bill as amended 
included provisions within the jurisdiction of the Ways and 
Means Committee. The House Foreign Affairs Committee agreed to 
amend the bill to address the Ways and Means Committee's 
concerns. On November 20, 2013, the House Foreign Affairs 
Committee reported out the bill. On April 4, 2014, Chairman 
Camp exchanged letters with House Foreign Affairs Committee 
Chairman Royce regarding modification of provisions within the 
jurisdiction of the Ways and Means Committee. On April 7, 2014, 
the House passed H.R. 3470 by voice vote. The Senate took no 
action.

i. H.R. 4587, Venezuelan Human Rights and Democracy Protection Act

    On May 7, 2014, Representative Ileana Ros-Lehtinen 
introduced H.R. 4587, ``Venezuelan Human Rights and Democracy 
Protection Act.'' The bill as introduced included provisions 
within the jurisdiction of the Ways and Means Committee. The 
House Foreign Affairs Committee agreed to amend the bill to 
address the Ways and Means Committee's concerns. On May 9, 
2014, the House Foreign Affairs Committee reported out the 
bill. On May 23, 2014, Chairman Camp exchanged letters with 
House Foreign Affairs Committee Chairman Royce regarding 
modification of provisions within the jurisdiction of the Ways 
and Means Committee. On May 28, 2014, the House passed H.R. 
4587, under suspension of the rules, by voice vote. The Senate 
took no action.

j. H.R. 3846, United States Customs and Border Protection Authorization 
        Act

    On January 10, 2014, Representative Candice Miller 
introduced H.R. 3846, ``United States Customs and Border 
Protection Authorization Act.'' The bill as introduced included 
provisions within the jurisdiction of the Ways and Means 
Committee. The House Homeland Security Committee agreed to 
amend the bill to address the Ways and Means Committee's 
concerns. On June 11, 2014, the House Homeland Security 
Committee reported out the bill. On June 26, 2014, Chairman 
Camp exchanged letters with House Homeland Security Committee 
Chairman McCaul regarding modification of provisions within the 
jurisdiction of the Ways and Means Committee. On July 28, 2014, 
the House passed H.R. 3846, under suspension of the rules, by 
voice vote without objection. The Senate took no action.

k. H.R. 3488, Preclearance Authorization Act of 2014

    On November 14, 2013, Representative Patrick Meehan 
introduced H.R. 3488, ``Preclearance Authorization Act of 
2014.'' The bill as introduced included provisions within the 
jurisdiction of the Ways and Means Committee. The House 
Homeland Security Committee agreed to amend the bill to address 
the Ways and Means Committee's concerns. On June 11, 2014, the 
House Homeland Security Committee reported out the bill. On 
June 26, 2014, Chairman Camp exchanged letters with House 
Homeland Security Committee Chairman McCaul regarding 
modification of provisions within the jurisdiction of the Ways 
and Means Committee. On July 7, 2014, the House passed H.R. 
3488, under suspension of the rules, by voice vote without 
objection. The Senate took no action.

l. H. Res. 699, Welcoming African leaders to the first United States-
        Africa Leaders' Summit and African trade ministers to the 13th 
        Forum of the African Growth and Opportunity Act (AGOA)

    On July 31, 2014, Representative Gregory Meeks introduced 
H. Res.. 699, ``Welcoming African leaders to the first United 
States-Africa Leaders' Summit and African trade ministers to 
the 13th Forum of the African Growth and Opportunity Act.'' On 
August 1, 2014, the House adopted H. Res.. 699 under unanimous 
consent.

m. H.R. 1771, North Korea Sanctions Enforcement Act

    On April 26, 2014, Representative Edward Royce introduced 
H.R. 1771, ``North Korea Sanctions Enforcement Act.'' The bill 
as introduced included provisions within the jurisdiction of 
the Ways and Means Committee. The House Foreign Affairs 
Committee agreed to amend the bill to address the Ways and 
Means Committee's concerns. On July 28, 2014, the House Foreign 
Affairs Committee reported out the bill. On July 24, 2014, 
Chairman Camp exchanged letters with House Foreign Affairs 
Committee Chairman Royce regarding modification of provisions 
within the jurisdiction of the Ways and Means Committee. On 
July 28, 2014, the House passed H.R. 1771 by voice vote without 
objection. The Senate took no action.

n. Trade Adjustment Assistance

    A reauthorization of certain Trade Adjustment Assistance 
programs was included in H.R. 83, ``Consolidated and Further 
Continuing Appropriations Act, 2015.'' (See Section I.G for 
full discussion.) On March 6, 2014, Ranking Member Levin, along 
with Representative Adam Smith and 40 other Members, introduced 
H.R. 4163, the Trade Adjustment Assistance Act of 2014 to 
extend and improve the Trade Adjustment Assistance programs.

o. H.R. 5859, ``To impose sanctions with respect to the Russian 
        Federation, to provide additional assistance to Ukraine, and 
        for other purposes'' (P.L. 113-272)

    On December 11, 2014, Representative James Gerlach 
introduced H.R. 5859, ``To impose sanctions with respect to the 
Russian Federation, to provide additional assistance to 
Ukraine, and for other purposes.'' The bill as introduced 
included provisions in the jurisdiction of the Ways and Means 
Committee. On December 11, 2014, the House passed H.R. 5859 by 
unanimous consent. On December 13, 2014, the Senate passed the 
bill without amendment by voice vote. On December 18, 2014, the 
President signed the bill into law.

          2. TRADE POLICY AGENDA AND TRADE PROMOTION AUTHORITY

    On January 9, 2014, Chairman Camp, along with then-Senate 
Finance Committee Chairman Baucus and Senate Finance Committee 
Ranking Member Hatch, introduced H.R. 3830, ``Bipartisan 
Congressional Trade Priorities Act of 2014'' to establish 
congressional trade negotiating objectives and enhanced 
consultation requirements for trade negotiations and to provide 
for consideration of trade agreements, among other purposes. 
The bill included a detailed list of Congressional objectives 
and directions for the Administration, mandatory Congressional 
consultation requirements, and rules to ensure that Congress 
has the final say in approving a trade agreement. The bill 
included many new and expanded consultation, transparency, and 
oversight provisions. Of particular interest, H.R. 3830 
statutorily ensured that every Member of Congress has access to 
negotiating text and required USTR to meet and consult with any 
interested Member of Congress, at any time. The bill also 
expanded the scope of the Administration's consultation 
requirements before, during, and after negotiations. It also 
provided that any Member of Congress can be designated as a 
Congressional Adviser, which means that they would be 
automatically accredited to attend negotiating rounds and would 
be consulted regularly. The bill also required transparency, as 
well as processes for public participation and collaboration 
through written guidelines on public engagement and on 
information-sharing with newly established advisory committees. 
Furthermore, the bill expanded reporting requirements on the 
effects of trade agreements and required that all reports be 
made public.
    On July 18, 2013, the full Committee received testimony 
from Ambassador Michael Froman, the United States Trade 
Representative, on current and future trade issues such as: (1) 
the need for Trade Promotion Authority legislation and its 
importance in furthering the U.S. trade agenda; (2) seeking to 
conclude a successful Trans-Pacific Partnership (TPP) agreement 
that year; (3) negotiating with the European Union for a 
comprehensive and ambitious trade and investment agreement; (4) 
negotiating a Trade in International Services Agreement that 
increases access for all sectors of the U.S. economy; (5) 
improving the important U.S. trade relationship with major 
emerging economies like China, India, and Brazil and addressing 
their trade barriers; (6) ensuring appropriate trade 
enforcement efforts; (7) advancing WTO negotiations, including 
``post-Doha'' issues at the WTO such as Information Technology 
Agreement (ITA) expansion, a trade facilitation agreement, and 
an agreement for trade in environmental goods and services; (8) 
negotiating Bilateral Investment Treaties (BITs) with China and 
India and exploring new BITs and investment opportunities; and 
(9) establishing long-term, closer ties with important trading 
partners.
    On April 3, 2014, the full Committee received testimony 
from Ambassador Michael Froman, the United State Trade 
Representative, on current and future trade issues such as: (1) 
passing the Bipartisan Congressional Trade Priorities Act of 
2014; (2) seeking to conclude a successful TPP agreement in 
2014; (3) negotiating with the European Union for a 
comprehensive and ambitious Transatlantic Trade and Investment 
Partnership; (4) negotiating a Trade in Services Agreement that 
increases access for all sectors of the U.S. economy; (5) 
improving the important U.S. trade relationship with major 
emerging economies like China, India, and Brazil, and 
addressing their trade barriers; (6) ensuring appropriate trade 
enforcement efforts; (7) advancing WTO negotiations, including 
``post-Doha'' issues such as Information Technology Agreement 
expansion and an agreement for trade in environmental goods; 
(8) negotiating Bilateral Investment Treaties (BITs) with 
China, India, and others, and exploring new BITs and investment 
opportunities; (9) establishing long-term, closer ties with 
important trading partners; and (10) renewing the U.S. 
Generalized System of Preferences and other trade preference 
programs.
    On July 17, 2014, the Chairman Dave Camp, along with 
twenty-two Republican Ways and Means Committee Members, sent a 
letter to U.S. Trade Representative Michael Froman urging him 
not to conclude the TPP negotiations before Trade Promotion 
Authority is enacted.

             3. THE TRANS-PACIFIC PARTNERSHIP NEGOTIATIONS

    On April 24, 2013, the United States Trade Representative 
notified Congress that the Administration intended to include 
Japan in the ongoing negotiations of the Trans-Pacific 
Partnership (TPP) Agreement.
    On July 18, 2013, 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 TPP 
negotiations. Ambassador Michael Froman, United States Trade 
Representative, testified before the Committee on the 
Administration's views on these issues.
    On September 9, 2013, the Committee held a meeting with 
Treasury Secretary Lew and United States Trade Representative 
Ambassador Froman about the Administration's approach to 
currency issues.
    On December 6-11, 2013, the Committee conducted a 
bipartisan staff delegation to Singapore to participate in the 
TPP Trade Ministers meeting and to meet with officials from TPP 
countries, and U.S. officials.
    On February 19-26, 2014, the Committee conducted a 
bipartisan staff delegation to Singapore to participate in the 
TPP Trade Ministers meeting and to meet with officials from the 
United States and TPP countries.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the trade issues covered, the 
Ambassador discussed the progress, content, and prospect for a 
comprehensive and ambitious TPP agreement.
    On May 16-21, 2014, the Committee conducted a bipartisan 
staff delegation to Singapore to participate in the TPP Trade 
Ministers meeting and to meet with officials from the United 
States and TPP countries.
    On June 11, 2014, the Subcommittee on Trade held a hearing 
on U.S. agriculture trade. Among the issues covered, the 
witnesses discussed the potential for a high standard TPP 
agreement to benefit U.S. agriculture trade. The Subcommittee 
received testimony from: (i) Dermot Hayes, Professor, Pioneer 
Chair in Agribusiness, Iowa State University; (ii) Bob McCan, 
President, National Cattlemen's Beef Association; (iii) Andrei 
Mikhalevsky, President and CEO, California Dairies Inc.; (iv) 
Ryan Turner, President, Westside Trading Company; and (v) 
Terence Stewart, Managing Partner, Stewart and Stewart.
    On July 6-9, 2014, the Committee conducted a bipartisan 
staff delegation to Ottawa, Canada to participate in the TPP 
Chief Negotiators meeting and to meet with officials from the 
United States and TPP countries.
    On July 17, 2014, Chairman Dave Camp, along with twenty-two 
Republican Ways and Means Committee Members, sent a letter to 
U.S. Trade Representative Michael Froman urging him not to 
conclude the TPP negotiations before Trade Promotion Authority 
is enacted.
    On July 30, 2014, Chairman Camp, along with 139 Republican 
and Democratic Members of the House of Representative, sent a 
letter to President Barack Obama regarding participation by 
Japan and Canada in the TPP negotiation. The letter urged the 
Administration to hold Japan and Canada to the same high 
standards as other TPP partners. On August 11, 2014, the U.S. 
Trade Representative sent a response to convey the 
Administration's desire to reach an agreement that secures 
comprehensive and meaningful market access from all TPP 
partners.
    On September 1-10, 2014, the Committee conducted a 
bipartisan staff delegation to Hanoi, Vietnam to participate in 
the TPP Chief Negotiators meeting and to meet with officials 
from the United States and TPP countries.
    On October 20-28, 2014, the Committee conducted a 
delegation to Canberra and Sydney, Australia, including Ranking 
Member Sander Levin, to participate in the TPP Chief 
Negotiators and Trade Ministers meetings and to meet with 
officials from the United States and TPP countries.
    On November 5-9, 2014, the Committee conducted a bipartisan 
staff delegation to Beijing, China, to participate in the Asia-
Pacific Economic Cooperation forum Trade Ministers meetings and 
the TPP Trade Ministers meetings and to meet with officials 
from the United States and APEC/TPP countries. Throughout the 
113th Congress, Committee staff held frequent consultations 
with USTR and other agencies to discuss ongoing progress in the 
negotiations and to provide Member views on the conduct and 
content of the negotiations.

        4. U.S.-EU TRADE AND INVESTMENT PARTNERSHIP NEGOTIATIONS

    On May 16, 2013, the Trade Subcommittee held a hearing on 
the U.S.-EU Trade and Investment Partnership Negotiations. The 
focus of the hearing was on the benefits of expanding U.S.-EU 
trade, including through the negotiation of a trade and 
investment agreement. The hearing focus included: (1) tariff 
barriers to trade; (2) regulatory barriers, including sanitary 
and phytosanitary barriers to U.S. agriculture exports; (3) 
opportunities for regulatory cooperation and coherence; (4) 
services and investment barriers; and (5) ways to strengthen 
cooperation between the United States and the EU with regard to 
third-country issues. The Committee heard testimony from: (i) 
Ambassador Stuart E. Eizenstat, Partner, Covington & Burling 
LLP, on behalf of the Transatlantic Business Coalition; (ii) 
Inga Carus, President & CEO, Carus Corporation; (iii) James 
Grueff, Principal, Decision Leaders; and (iv) Greg Slater, 
Director, Global Trade and Competition Policy, Intel 
Corporation, on behalf of the Business Coalition for 
Transatlantic Trade and the Coalition of Services Industries.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the issues covered, the Ambassador 
discussed the structure, content, and prospects of the ongoing 
Transatlantic Trade and Investment Partnership (TTIP) 
negotiations with the European Union.
    On May 9, 2014, Chairman Camp and Ranking Member Levin, 
along with 177 other Republican and Democratic Members of the 
House of Representatives, signed a letter to Secretary of 
Agriculture Vilsack and U.S. Trade Representative Froman by 
Representative Welch, on behalf of the Dairy Caucus. The letter 
urged the Administration to reach an ambitious outcome on dairy 
trade in the TTIP negotiations. The letter asked the 
Administration to place a high priority on removing tariff and 
nontariff barriers that the U.S. dairy industry encounters when 
shipping to the European Union. On June 4, 2014, the Committee 
received a response from the U.S. Trade Representative.
    On May 21, 2014, the Committee conducted a bipartisan staff 
delegation to Arlington, Virginia to participate in the fifth 
round of TTIP negotiations and to meet with officials from the 
European Union and United States.
    On June 11, 2014, the Subcommittee on Trade held a hearing 
on U.S. agriculture trade. Among the issues discussed, the 
witnesses spoke about the potential for the TTIP to reduce 
barriers to agriculture trade. The Subcommittee received 
testimony from: (i) Dermot Hayes, Professor, Pioneer Chair in 
Agribusiness, Iowa State University; (ii) Bob McCan, President, 
National Cattlemen's Beef Association; (iii) Andrei 
Mikhalevsky, President and CEO, California Dairies Inc.; (iv) 
Ryan Turner, President, Westside Trading Company; and (v) 
Terence Stewart, Managing Partner, Stewart and Stewart.
    On October 1, 2014, the Committee conducted a bipartisan 
staff delegation to Chevy Chase, Maryland to participate in the 
seventh round of TTIP negotiations and to meet with officials 
from the European Union and United States.
    From October 5-8, 2014, Chairman Camp led a Congressional 
delegation with Reps. Brady and Paulsen to Brussels, Belgium 
and London, England. The purpose of the trip was to meet with 
U.S. government officials, Members of the European Parliament, 
European Commission officials, United Kingdom officials, and 
the U.S. and European private sector to discuss the ongoing 
TTIP negotiations and other bilateral and multilateral trade 
issues.
    Throughout the 113th Congress, Committee staff held 
frequent and extensive consultations with USTR and other 
agencies to discuss ongoing progress in the negotiations and to 
provide Member views on the conduct and content of the 
negotiations.

           5. TRADE IN SERVICES AGREEMENT (TISA) NEGOTIATIONS

    On January 15, 2013, Congress received notification from 
the U.S. Trade Representative of the Administration's intent to 
enter into negotiations for an ambitious agreement on 
international trade in services (TiSA) on a plurilateral basis 
with the WTO Members comprising the Really Good Friends of 
Services--WTO Members that are willing and able to agree to a 
high-standard agreement. On July 25, 2013, the Committee 
received notification from the U.S. Trade Representative of the 
Administration's intent to join a consensus among TiSA 
participants to invite Paraguay and Liechtenstein to join the 
TiSA negotiations. On November 4, 2014, the Committee received 
notification from the U.S. Trade Representative of the 
Administration's intent to join a consensus among TiSA 
participants to invite Uruguay to join the TiSA negotiations. 
All of these steps followed consultations between the Committee 
and the Office of the U.S. Trade Representative.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the issues covered was the 
importance of the TiSA negotiations to the U.S. services 
industry.
    The Committee has also engaged in frequent staff 
consultations with USTR to discuss ongoing progress in the 
negotiations and to provide Member views on the conduct and 
content of the negotiations.

          6. ENVIRONMENTAL GOODS AGREEMENT (EGA) NEGOTIATIONS

    On March 21, 2014, Congress received notification from the 
U.S. Trade Representative of the Administration's intent to 
enter into plurilateral negotiations at the World Trade 
Organization to reach an Environmental Goods Agreement (EGA) to 
eliminate tariffs on a wide range of environmental goods with 
those WTO members willing and able to agree to a high-standard 
agreement, to be implemented on a Most Favored Nation basis. On 
October 20, 2014, the Committee received notification from the 
U.S. Trade Representative of the Administration's intent to 
join a consensus among EGA participants to invite Israel to 
join the EGA negotiations. On November 19, 2014, the Committee 
received notification from the U.S. Trade Representative of the 
Administration's intent to join a consensus among EGA 
participants to invite Turkey to join the EGA negotiations. On 
December 12, 2014, the Committee received notification from the 
U.S. Trade Representative of the Administration's intent to 
join a consensus among EGA participants to invite Iceland to 
join the EGA negotiations.
    The Committee has also engaged in frequent staff 
consultations with USTR to discuss ongoing progress in the 
negotiations and to provide Member views on the conduct and 
content of the negotiations.

                7. OTHER REGIONAL ISSUES AND COMMODITIES

China

    On July 18, 2013, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. The hearing included discussion of 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. The hearing also included 
discussion on 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 and prospects for a Bilateral 
Investment Treaty.
    On September 9, 2013, the Committee held a meeting with 
Treasury Secretary Lew and Ambassador Froman about the 
Administration's approach to currency issues.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the issues covered, the Ambassador 
discussed the importance of the U.S. trade relationship with 
China, the Bilateral Investment Treaty, currency issues, and 
barriers to trade and investment.
    On July 8, 2014, Chairman Dave Camp, along with Ranking 
Member Sander Levin, Senate Finance Committee Chairman Ron 
Wyden, and Senate Finance Committee Ranking Member Orrin Hatch, 
sent a letter to Secretary of Treasury Jacob Lew, Secretary of 
State John Kerry, Secretary of Commerce Penny Pritzker, and 
U.S. Trade Representative Michael Froman on the U.S.-China 
Strategic and Economic Dialogue and the Asia-Pacific Economic 
Cooperation summit. The letter urged the Administration to use 
these for a as an opportunity to address China's barriers to 
U.S. trade and investment and encourage China's efforts to 
balance its economy. On September 10, 2014, the U.S. Department 
of Treasury sent a response noting the Administration's efforts 
to press China to implement its reform agenda and including the 
U.S. Fact Sheet highlighting key S&ED Economic Track outcomes. 
On September 12, 2014, the U.S. Department of Commerce and the 
U.S. Trade Representative sent a response providing further 
details of progress made on trade and investment issues.

India

    On March 13, 2013, the Subcommittee on Trade held a hearing 
on current U.S.-India trade issues such as: (1) deepening and 
expanding the long-term trade and investment relationship with 
India; (2) completing a Bilateral Investment Treaty, addressing 
investment caps, and exploring new investment opportunities; 
(3) addressing agricultural market access barriers; (4) 
evaluating India's National Manufacturing Policy and other 
forced localization policies including the Preferential Market 
Access (PMA) on information technology products; (5) ensuring 
the protection of intellectual property rights; (6) addressing 
the issuance of compulsory licenses, patent revocations, and 
other policies on pharmaceuticals; (7) examining India's system 
of cascading tariffs, taxes, and other import charges; and (8) 
advancing WTO negotiations, including ``post-Doha'' issues such 
as an international services agreement, Information Technology 
Agreement expansion, and a trade facilitation agreement in 
partnership with India. The Subcommittee received testimony 
from: (i) Dan Twining, Senior Fellow for Asia, German Marshall 
Fund of the United States; (ii) Arvind Subramanian, Senior 
Fellow, Peterson Institute for International Economics, and the 
Center for Global Development; (iii) Allen F. Johnson, 
Ambassador, Founder, Allen F. Johnson & Associates, and Former 
Chief Agricultural Negotiator, Office of the United States 
Trade Representative; (iv) Dean Garfield, President & CEO, 
Information Technology Industry Council; and (v) Roy Waldron, 
Senior Vice President and Chief Intellectual Property Counsel, 
Pfizer.
    On June 20, 2013, Chairman Camp, along with Ranking Member 
Sander Levin, Trade Subcommittee Chairman Devin Nunes, Trade 
Subcommittee Ranking Member Charles Rangel, and 31 Ways and 
Means Committee Members, sent a letter to President Barack 
Obama regarding the United States' trade and economic 
relationship with India. The letter urged the Administration to 
address several trade and investment issues at the U.S.-India 
Strategic Dialogue, such as forced localization measures, 
intellectual property protection, and market access for 
agricultural goods. The Members also asked the Administration 
to resume the Trade Policy Forum.
    On August 2, 2013, Chairman Camp, along with Ranking Member 
Sander Levin, then Senate Finance Committee Chairman Max 
Baucus, and Senate Finance Committee Ranking Member Orrin 
Hatch, sent a letter to International Trade Commission Chairman 
Irving Williamson requesting an investigation under section 
332(g) of the Tariff Act of 1930 regarding Indian industrial 
policies that favored domestic industries by discriminating 
against U.S. imports and investments.
    On September 24, 2014, Chairman Camp, along with Ranking 
Member Sander Levin, Senate Finance Committee Chairman Wyden, 
and Senate Finance Committee Ranking Member Orrin Hatch, sent a 
letter to International Trade Commission Chairman Meredith 
Broadbent requesting a second report under section 332(g) of 
the Tariff Act of 1930, to focus on India's industrial policies 
since the formation of the new Bharatiya Janata Party-led 
government.
    The Committee held regular staff consultations with USTR, 
State, and Commerce Departments regarding U.S.-India issues.

Brazil

    On June 12, 2013, the Subcommittee on Trade held a hearing 
on the growing trade and investment relationship between the 
United States and Brazil, the challenges facing U.S. job 
creators in Brazil, and how to maximize constructive bilateral 
engagement including adequate parliamentary involvement and 
oversight--regarding these opportunities and challenges.
    The Subcommittee received testimony on current U.S.-Brazil 
trade and investment issues, including (1) deepening and 
expanding the long-term trade and investment relationship with 
Brazil; (2) the strengths and weaknesses of existing bilateral 
forums for engagement on trade and investment policy; (3) 
evaluating Brazil's industrial policy, including its high 
industrial tariffs, local content rules, and forced 
localization practices; (4) concerns regarding barriers to 
bilateral agricultural and ethanol trade; (5) mutually 
beneficial opportunities to lower barriers to U.S. services 
trade, especially in Brazil's large energy and infrastructure 
sector; (6) potential collaboration on innovation and 
intellectual property rights, to facilitate more high-tech 
trade; (7) simplification of Brazil's cumbersome border and 
behind-the-border regulatory measures; (8) Brazil's use of the 
U.S. Generalized System of Preferences, of which Brazil is the 
third-largest beneficiary; (9) engagement within multilateral 
forums such as the World Trade Organization; and (10) 
collaboration on third-country policies that present 
opportunities and challenges for both the United States and 
Brazil. The Subcommittee received testimony from: (i) Thomas F. 
McLarty III, Chairman, McLarty Associates; (ii) Andrees R. 
Gluski, Chief Executive Officer, AES Corporation; (iii) Doug 
Hundt, President of Underground Solutions, Vermeer Corporation; 
and (iv) Roberto Marques, Company Group Chairman, Johnson & 
Johnson Consumer Companies of North America.
    Following the hearing, the Committee engaged in discussions 
within Congress and with the Administration, Brazilian public 
officials, and the private sector in both countries, including 
hosting a bilateral dialogue between Subcommittee Members and 
the Brazilian Embassy, as well as with a delegation of leading 
Brazilian Parliamentarians.

Japan

    On April 24, 2013, the United States Trade Representative 
notified Congress that the Administration intended to include 
Japan in the ongoing negotiations of the Trans-Pacific 
Partnership (TPP) Agreement.
    On July 18, 2013, the Committee held a hearing on the U.S. 
trade agenda and received testimony from Ambassador Michael 
Froman, United States Trade Representative. Among the current 
trade issues covered was Japan's participation in the TPP.
    On September 9, 2013, the Committee held a meeting with 
Treasury Secretary Lew and United States Trade Representative 
Ambassador Froman about the Administration's approach to 
currency issues, including with respect to Japan.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the trade issues covered was 
Japan's participation in the TPP and the ongoing bilateral 
market access negotiations.
    On July 30, 2014, Chairman Camp, along with 139 Republican 
and Democratic Members of the House of Representative, sent a 
letter to President Barack Obama regarding Japan's 
participation in the TPP. The letter urged the Administration 
to hold Japan to the same high standards as other TPP partners. 
On August 11, 2014, the U.S. Trade Representative sent a 
response to convey the Administration's desire to reach an 
agreement that secures comprehensive and meaningful market 
access from all TPP partners.
    Throughout the 113th Congress, Committee staff held 
extensive consultations with USTR and other agencies to discuss 
ongoing progress in the negotiations with Japan and to provide 
Member views on the conduct and content of the negotiations.

Ecuador

    The Andean Trade Preference Act (ATPA) expired on July 31, 
2013. The Committee has taken no legislative action to renew 
that preference program, of which Ecuador was the sole 
beneficiary at the time of expiration.
    On September 30, 2014, the Committee received from the U.S. 
International Trade Commission a report titled: ``Andean Trade 
Preference Act: Impact on U.S. Industries and Consumers and on 
Drug Crop Eradication and Crop Substitution, 2013.''

Africa

    On December 12, 2013, Chairman Camp, Ranking Member Levin, 
Trade Subcommittee Chairman Nunes, and Trade Subcommittee 
Ranking Member Rangel joined with Senate Finance, House Foreign 
Affairs, and Senate Foreign Relations leaders to send a letter 
to the General Accountability Office requesting a study on the 
operation and effectiveness of AGOA.
    On March 18, 2014, the Committee received from the U.S. 
Trade Representative a copy of the charter for the Trade 
Advisory Committee on Africa, as required by Federal Advisory 
Committee Act.
    On July 29, 2014, the Subcommittee on Trade held a hearing 
on U.S. trade with Africa and the African Growth and 
Opportunity Act. The hearing focus included: (1) deepening and 
expanding trade and investment ties with sub-Saharan Africa; 
(2) the effectiveness of AGOA and potential revisions to the 
program to promote improved utilization; (3) barriers to trade 
in Africa; (4) barriers to regional integration in Africa; and 
(5) capacity building and efforts to promote regional 
integration and integration into global supply chains, 
including through implementation of the WTO Trade Facilitation 
Agreement. The Subcommittee received testimony from: (i) Ben 
Leo, Senior Fellow, Director of Rethinking US Development 
Policy, Center For Global Development; (ii) William C. McRaith, 
Chief Supply Chain Officer, PVH Corp; and (iii) Witney 
Schneidman, Senior International Advisor, Covington & Burling 
LLP, Nonresident Fellow, Africa Growth Initiative, Brookings.
    On July 31, 2014, Representative Gregory Meeks introduced 
H. Res.. 699, ``Welcoming African leaders to the first United 
States-Africa Leaders' Summit and African trade ministers to 
the 13th Forum of the African Growth and Opportunity Act.'' On 
August 1, 2014, the House passed H. Res.. 699 under unanimous 
consent.
    On August 4, 2014, Chairman Camp, along with Ranking Member 
Sander Levin, Senate Finance Committee Chairman Wyden, Senate 
Finance Committee Ranking Member Orrin Hatch, and 12 additional 
Members of Congress, issued a joint statement on the U.S.-
Africa Leaders' Summit and the 13th Annual AGOA Forum. The 
statement addressed economic and political relations between 
the United States and Africa and the importance of AGOA 
renewal.

Trade in Energy

    On April 9, 2014, the Subcommittee on Trade held a hearing 
on the trade implications of U.S. energy policy and the export 
of liquefied natural gas. The hearing focus included: (1) the 
changing U.S. energy landscape and new and unconventional 
sources of energy; (2) the trade implications of removing 
barriers to U.S. LNG exports, including potential effects on 
the trade deficit; (3) economic implications of increased LNG 
exports, including creation of U.S. jobs and the effect on 
global supply chains and small- and medium-sized businesses; 
(4) geopolitical effects of increasing U.S. LNG exports; (5) 
issues related to energy security; and (6) the environmental 
impact of expanding LNG exports. The Subcommittee received 
testimony from: (i) Matthew J. Klaben, Chart Industries Inc.; 
(ii) Judy Hawley, Port of Corpus Christi; (iii) Daniel J. 
Weiss, Center for American Progress; and (iv) Sarah Ladislaw, 
Center for Strategic and International Studies.

Agriculture

    On May 9, 2014, Chairman Camp and Ranking Member Levin, 
along with 177 other Republican and Democratic Members of the 
House of Representatives, signed a letter to Secretary of 
Agriculture Tom Vilsack and U.S. Trade Representative Michael 
Froman. The letter urged the Administration to reach an 
ambitious outcome on dairy trade in the Transatlantic Trade and 
Investment Partnership (TTIP) negotiations. The letter asked 
the Administration to place a high priority on removing tariff 
and nontariff barriers that the U.S. dairy industry encounters 
when shipping to the European Union. On June 4, 2014, the 
Committee received a response from the U.S. Trade 
Representative addressing the efforts to remove barriers to 
U.S. dairy and agriculture exports in the TTIP negotiations.
    On June 11, 2014, the Subcommittee on Trade held a hearing 
on the benefits of expanding U.S. agriculture trade and 
eliminating barriers to U.S. agriculture exports. The hearing 
focus included: (1) U.S. successes as the world's largest 
agriculture exporter, including job creation and economic 
growth; (2) foreign tariff and non-tariff barriers faced by 
U.S. agriculture exports; and (3) how current and future trade 
negotiations and other efforts can reduce those barriers. The 
Subcommittee received testimony from: (i) Dermot Hayes, 
Professor, Pioneer Chair in Agribusiness, Iowa State 
University; (ii) Bob McCan, President, National Cattlemen's 
Beef Association; (iii) Andrei Mikhalevsky, President and CEO, 
California Dairies Inc.; (iv) Ryan Turner, President, Westside 
Trading Company; and (v) Terence Stewart, Managing Partner, 
Stewart and Stewart.
    On July 30, 2014, Chairman Camp, along with 139 Republican 
and Democratic Members of the House of Representative, sent a 
letter to President Barack Obama regarding participation by 
Japan and Canada participation in the Trans-Pacific Partnership 
(TPP) negotiations. The letter urged the Administration to hold 
Japan and Canada to the same high standards as other TPP 
partners. On August 11, 2014, the U.S. Trade Representative 
sent a response to convey the Administration's desire to reach 
an agreement that secures comprehensive and meaningful market 
access from all TPP partners.

                      8. WORLD TRADE ORGANIZATION

    On July 18, 2013, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the current trade issues covered 
was the importance of the WTO to the multilateral trading 
system and the negotiation of agreements on Trade Facilitation 
and the expansion of the Information Technology Agreement.
    On December 3-6, 2013, the Committee conducted a bipartisan 
staff delegation to Bali, Indonesia to participate in the Ninth 
WTO Ministerial and to meet with officials from WTO countries, 
and U.S. officials.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the trade issues covered were 
ongoing WTO negotiations, such as Information Technology 
Agreement expansion and Environmental Goods Agreement 
negotiations.
    On July 16, 2014, the Subcommittee on Trade held a hearing 
on U.S. trade policy and the World Trade Organization. The 
hearing focus included: (1) implementation of the Trade 
Facilitation Agreement and opportunities created by the 
agreement; (2) the potential benefits of an ambitious agreement 
to expand the Information Technology Agreement; (3) the launch 
of the recently notified Environmental Goods Agreement; (4) the 
important role of ongoing monitoring and enforcement 
activities; and (5) future work of the WTO. The Subcommittee 
received testimony from Ambassador Michael Punke, Deputy United 
States Trade Representative U.S. Ambassador and Permanent 
Representative to the World Trade Organization.

                             9. ENFORCEMENT

    On July 18, 2013, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the current trade issues covered 
were enforcement activities and efforts to strengthen trade 
enforcement efforts.
    On September 9, 2013, the Committee held a meeting with 
Treasury Secretary Lew and United States Trade Representative 
Ambassador Froman about the Administration's approach to 
currency issues.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the trade issues covered were 
enforcement activities and efforts to strengthen trade 
enforcement efforts.

                      10. CUSTOMS REAUTHORIZATION

    On December 7, 2012, then-Trade Subcommittee Chairman Kevin 
Brady introduced H.R. 6642, ``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 then-Trade Subcommittee Ranking Member Jim 
McDermott introduced H.R. 6656 to address streamlining, 
facilitating, and modernizing Customs functions, as well as 
improving enforcement of U.S. laws, including antidumping and 
countervailing duty laws. The Committee received comments on 
these bills from numerous stakeholders. On January 4, 2013, 
Representative Charles Boustany reintroduced his bill in the 
113th Congress, H.R. 166, to prevent the evasion of antidumping 
and countervailing duty orders.

                 C. Legislative Review of Health Issues


          1. BILLS ENACTED INTO LAW DURING THE 113TH CONGRESS

a. H.R. 475, To amend the Internal Revenue Code of 1986 to include 
        vaccines against seasonal influenza within the definition of 
        taxable vaccines (P.L. 113-15)

    On February 4, 2013, Representative Jim Gerlach introduced 
H.R. 475, a bill to amend the Internal Revenue Code of 1986 to 
include vaccines against seasonal influenza within the 
definition of taxable vaccines. On June 18, 2013, the House 
passed the bill under suspension of the rules by voice vote. On 
June 19, 2013, the Senate passed the bill without amendment by 
voice vote. On June 25, 2013, the President signed the bill 
into law.
    H.R. 475 modified the excise tax that funds the National 
Vaccine Injury Compensation Program to cover any FDA-approved 
and CDC-recommended vaccine against seasonal influenza. Under 
prior law, with respect to flu vaccines, the excise tax applied 
only to any trivalent (i.e., three-strain) vaccine against 
influenza.

b. H.R. 4302, Protecting Access to Medicare Act of 2014 (P.L. 113-93)

    On March 26, 2014, Congressman Joseph Pitts introduced H.R. 
4302, a bill that amends the Social Security Act to extend 
Medicare payments to physicians and other provisions of the 
Medicare and Medicaid programs, and for other purposes.
    H.R. 4302 passed the House on March 27, 2014 on a motion to 
suspend the rules and by voice vote. The Senate passed the bill 
on March 31, 2014, without amendment Yea-Nay Vote, 64-35. 
Record Vote Number: 93. The bill was presented to the 
President, and signed by the President on April 1, 2014 
becoming Public Law 113-93.

c. H.R. 4994, Improving Medicare Post-Acute Care Transformation Act of 
        2014 (P.L. 113-185)

    On June 26, 2014, Chairman of the Ways and Means Committee, 
Dave Camp, along with 8 cosponsors, including Ranking Member 
Levin, introduced H.R. 4994, a bill that amends title XVIII of 
the Social Security Act to provide for standardized post-acute 
care assessment data for quality, payment, and discharge 
planning, and for other purposes.
    On September 16, 2014 the House passed H.R. 4994, as 
amended, under suspension of the rules by voice vote. The 
Senate passed the H.R. 4994 without amendment by Unanimous 
Consent on September 18, 2014. On September 26, 2014, the bill 
was presented to the President and the President signed the 
bill on October 6, 2014, becoming Public Law 113-185.

d. H.R. 4067, SGR Repeal and Medicare Provider Payment Modernization 
        Act of 2014 (P.L. 113-198)

    On February 18, 2014, Congresswoman Lynn Jenkins introduced 
H.R. 4067, a bill that provides for the extension of the 
enforcement instruction on supervision requirements for 
outpatient therapeutic services in critical access and small 
rural hospitals through 2014.
    The House Committee on Energy and Commerce marked up the 
bill on July 30, 2014, and reported the Yeas and Nays: 31-11. 
Energy and Commerce filed H. Rept. 113-582, Part I on September 
9, 2014.
    The Committee discharged H.R. 4067 on September 9, 2014. 
H.R. 4067 passed the House under suspension of the Rules by 
voice vote on September 9, 2014. The bill was received in the 
Senate on September 10, 2014. The Senate passed without 
amendment by Unanimous Consent on November 20, 2014. On 
November 24, 2014, the bill was presented to the President and 
signed into law on December 4, 2014, becoming Public Law 113-
198.

           2. HEALTH CARE PROPOSALS DURING THE 113TH CONGRESS

a. H.R. 45, Repealing the Patient Protection and Affordable Care Act 
        and Health Care-related Provisions in the Health Care and 
        Education Reconciliation Act of 2010

    On January 3, 2013, Representative Michele Bachmann 
introduced H.R. 45, a bill to repeal the Patient Protection and 
Affordable Care Act and health care-related provisions in the 
Health Care and Education Reconciliation Act of 2010. On May 
16, 2013, the House passed the bill, as amended, under a rule 
by a vote of 229-195. As of December 20, 2013, the Senate had 
not yet taken up the legislation.
    As passed by the House, H.R. 45 would repeal the Patient 
Protection and Affordable Care Act of 2010 (P.L. 111-148) and 
the health care provisions of the Health Care and Education 
Reconciliation Act of 2010 (P.L. 111-152), including the tax 
provisions contained in those two laws.

a. H.R. 1814, EACH Act

    On April 26, 2013, Representative Aaron Schock along with 
225 cosponsors introduced H.R. 1814, a bill that amends section 
5000A of the Internal Revenue Code of 1986 to provide an 
additional religious exemption from the individual health 
coverage mandate. On March 11, 2014, the House suspended the 
rules and passed the bill by voice vote. The bill was received 
in the Senate on March 11, 2014.
    The Equitable Access to Care and Health Act, or the EACH 
Act, amends the Internal Revenue Code with respect to minimum 
essential health care coverage requirements added by the 
Patient Protection and Affordable Care Act, to allow an 
additional religious exemption from such requirements for 
individuals whose sincerely held religious beliefs would cause 
them to object to medical health care provided under such 
coverage.
    Defines ``medical health care'' to mean voluntary health 
treatment by or supervised by a medical doctor that would be 
covered under minimum essential coverage that: (1) includes 
voluntary acute care treatment at hospital emergency rooms, 
walk-in clinics, or similar facilities; and (2) excludes 
treatment not administered or supervised by a medical doctor, 
physical examinations or treatment required by law or third 
parties, and vaccinations.

b. H.R. 2009, Keep the IRS Off Your Health Care Act of 2013

    On May 16, 2013, Representative Tom Price and 30 cosponsors 
introduced H.R. 2009, a bill to prohibit the Department of the 
Treasury from implementing or enforcing the Patient Protection 
and Affordable Care Act or the Health Care and Education 
Reconciliation Act of 2010. On August 2, 2013, the House passed 
the bill under a rule by a vote of 232-185. As of December 20, 
2013, the Senate had not yet taken up the legislation.
    As passed by the House, H.R. 2009 would prohibit the 
Secretary of the Treasury, or any delegate of the Secretary, 
from implementing or enforcing any provisions of or amendments 
made by the Patient Protection and Affordable Care Act (P.L. 
111-148) or the Health Care and Education Reconciliation Act of 
2010 (P.L. 111-152).

c. H.R. 2667, Authority for Mandate Delay Act

    On July 11, 2013, Representative Tim Griffin--along with 
Chairman Camp and 22 other cosponsors--introduced H.R. 2667, a 
bill to delay until 2015 the application of the employer 
mandate and related reporting requirements enacted as part of 
the Patient Protection and Affordable Care Act of 2010. On July 
2, 2013, the Department of the Treasury had announced that the 
employer mandate and the related reporting requirements would 
not be enforced until 2015. On July 17, 2013, the House passed 
the bill under a rule by a vote of 264-161. Pursuant to the 
rule (H. Res. 300), in the engrossment of H.R. 2668, the text 
of H.R. 2667 was added to the end of H.R. 2668, and H.R. 2667 
was laid on the table. For further information on H.R. 2668, 
see section 2e.
    As passed by the House, H.R. 2667 would effectively codify 
the Administration's July 2, 2013, announcement delaying until 
2015 the enforcement of the employer mandate and related 
reporting requirements enacted under the Patient Protection and 
Affordable Care Act of 2010 (P.L. 111-148).

e. H.R. 2668, Fairness for American Families Act

    On July 11, 2013, Representative Todd Young--along with 
Chairman Camp and 22 other cosponsors--introduced H.R. 2668, a 
bill to delay until 2015 the application of the individual 
mandate enacted as part of the Patient Protection and 
Affordable Care Act of 2010. On July 17, 2013, the House passed 
the bill, as amended, under a rule by a vote of 251-174. As of 
December 20, 2013, the Senate had not yet taken up the 
legislation.
    As passed by the House, H.R. 2668 would delay until 2015 
the application of the individual mandate enacted as part of 
the Patient Protection and Affordable Care Act of 2010 (P.L. 
111-148), which generally requires an individual to maintain 
minimum essential health insurance coverage or pay a tax. 
Pursuant to the rule (H. Res. 300), in the engrossment of H.R. 
2668, the text of H.R. 2667 was added to the end of H.R. 2668, 
and H.R. 2667 was laid on the table. Thus, as passed by the 
House, H.R. 2668 would also effectively codify the 
Administration's July 2, 2013, announcement delaying until 2015 
the enforcement of the employer mandate and related reporting 
requirements enacted under the Patient Protection and 
Affordable Care Act of 2010. For further information on H.R. 
2667, see section 2c.

f. H.R. 3350, Keep Your Health Plan Act of 2013

    On October 28, 2013, Energy and Commerce Committee Chairman 
Fred Upton--along with 29 cosponsors--introduced H.R. 3350, a 
bill to permit health insurance issuers to continue to offer 
for sale during 2014 current individual health insurance 
coverage in satisfaction of the requirements of the individual 
mandate established under the Patient Protection and Affordable 
Care Act of 2010. On November 15, 2013, the House passed the 
bill under a rule by a vote of 261-157. As of December 20, 
2013, the Senate had not yet taken up the legislation.
    As passed by the House, H.R. 3350 would allow health 
insurance issuers that have in effect health insurance coverage 
in the individual market as of January 1, 2013, to continue 
offering such coverage for sale during 2014 outside of a health 
care exchange established under the Patient Protection and 
Affordable Care Act of 2010 (P.L.. 111-148). The legislation 
would treat such coverage as a grandfathered health plan for 
purposes of satisfying that law's individual mandate, which 
generally requires an individual to maintain minimum essential 
health insurance coverage or pay a tax.

g. H.R. 2810, Medicare Patient Access and Quality Improvement Act of 
        2013

    On July 24, 2013, Representative Michael Burgess--along 
with 57 cosponsors--introduced H.R. 2810. The bill amends title 
XVIII of the Social Security Act to reform the sustainable 
growth rate and Medicare payment for physicians' services, and 
for other purposes. On July 30, 2013 the House Energy and 
Commerce Committee marked up H.R. 2810 and ordered to be 
reported as amended by the Yeas and Nays: 51-0. Energy and 
Commerce filed H. Rept. 113-257, Part I on November 12, 2014.
    The Committee marked up H.R. 2810 on December 12, 2013. The 
bill, H.R. 2810, was ordered favorably reported to the House of 
Representatives, as amended, by a roll call vote of 39 yeas to 
0 nays. The Committee filed H. Rept. 113-257, Part II on March 
14, 2014. It was placed on the Union Calendar on March 14, 2014 
(Calendar No. 283).

h. H.R. 4015, SGR Repeal and Medicare Provider Payment Modernization 
        Act of 2014

    Representative Michael Burgess and 118 cosponsors, 
including Committee on Ways and Means Chairman Camp and Ranking 
Member Levin, introduced H.R. 4015 on February 6, 2014. The 
bill amends title XVIII of the Social Security Act to repeal 
the Medicare sustainable growth rate and improve Medicare 
payments for physicians and other professionals, and for other 
purposes.
    On March 14, 2014 the bill passed the House by the Yeas and 
Nays: 238-181 (Roll no. 135) and was received in the Senate on 
March 24, 2014.

      2. HEALTH CARE AND OTHER PROPOSALS DURING THE 113TH CONGRESS

Full Committee Hearing

    On January 28, 2014 the Committee received testimony on the 
employer mandate and the definition of full time for purposes 
of employer responsibility of the Affordable Care Act from: (i) 
Lanhee J. Chen, Ph.D., Research Fellow, Hoover Institution, 
Stanford University; (ii) Peter Anastos, Owner and Co-Founder, 
Maine Course Hospitality Group; (iii) Neil Trautwein, Vice 
President and Employee Benefits Counsel, National Retail 
Federation; (iv) Thomas J. Snyder, President, Ivy Tech 
Community College; and (v) Helen Levy, Ph.D., Research 
Associate Professor, Institute for Social Research, University 
of Michigan.

Subcommittee Hearings

    On July 24, 2014, the Subcommittee on Health received 
testimony on the current status of the Medicare Advantage (MA) 
program, and the effects of the Affordable Care Act to the 
program and its impact on seniors enrolled in MA from: (i) 
Chris Wing, Chief Executive Officer, SCAN Health Plans; (ii) 
Jeff Burnich, M.D., Senior Vice President & Executive Officer, 
Sutter Medical Network, on behalf of CAPG; (iii) Robert Book, 
Ph.D., Senior Research Director, Health Systems Innovation 
Network, LLC, Outside Healthcare and Economics Expert, American 
Action Forum; and (iv) Joe Baker, President, Medicare Rights 
Center.
    On June 18, 2014, the Subcommittee on Health received 
testimony on Medicare Payment Advisory Commission's (MedPAC) 
June Report to Congress from Mark Miller, Ph.D., Executive 
Director, MedPAC.
    On May 20, 2014, the Subcommittee on Health received 
testimony on current issues relevant to hospitals in the 
Medicare program with a specific focus on the current 
incentives around short inpatient stays and the unintended 
consequences of those incentives, such as auditing by RACs, a 
backlog of Medicare appeals, and growth of outpatient 
observation stays from: (i) Sean Cavanaugh, Deputy 
Administrator and Director, Center of Medicare, Centers for 
Medicare and Medicaid Services; (ii) Jodi Nudelman, Regional 
Inspector General for Evaluation and Inspections, NY Region, 
Office of the Inspector General, Department of Health and Human 
Services (OIG-HHS); (iii) Amy Deutschendorf, Senior Director of 
Clinical Resource Management, Johns Hopkins Hospital and Health 
System; (iv) Ellen Evans, M.D., Corporate Medical Director, 
HealthDataInsights; (v) Ann Sheehy, M.D., Member, Public Policy 
Committee, Society of Hospital Medicine; and (vi) Toby S. 
Edelman, Senior Policy Attorney, Center for Medicare Advocacy, 
Inc.
    On April 30, 2014, the Subcommittee on Health received 
testimony on roles of different Agencies in curbing the fraud, 
waste, and abuse within the Medicare program from: (i) Gloria 
L. Jarmon, Deputy Inspector General for Audit Services, Office 
of the Inspector General, Department of Health and Human 
Services; (ii) Kathleen King, Director of Health, Government 
Accountability Office; and (iii) Shantanu Agrawal, M.D., Deputy 
Administrator and Director, Center for Program Integrity, 
Centers for Medicare and Medicaid Services, Department of 
Health and Human Services.
    On February 26, 2013, the Subcommittee on Health received 
testimony on ways to improve the current Medicare benefit 
design from (i) Glen M. Hackbarth, Chairman, Medicare Payment 
Advisory Commission; (ii) A. Mark Fendrick, M.D., Director, 
University of Michigan Center for Value-Based Insurance Design; 
and (iii) Tricia Neuman, Senior Vice President and Director, 
Kaiser Program on Medicare Policy, Kaiser Family Foundation.
    On March 15, 2013, the Subcommittee on Health received 
testimony on Medicare Payment Advisory Commission's (MedPAC) 
March 2013 Report to the Congress on Medicare payment policies 
from (i) Glen M. Hackbarth, Chairman, MedPAC.
    On May 7, 2013, the Subcommittee on Health received 
testimony on physician and other stakeholder input on how best 
to reform the Medicare physician payment system from (i) David 
Hoyt, M.D., Executive Director, American College of Surgeons; 
(ii) Kim Allan Williams, M.D., Past President, American Society 
of Nuclear Cardiology; (iii) Charles Cutler, M.D., Chair, Board 
of Regents, American College of Physicians; (iv) Frank G. 
Opelka, M.D., Vice-Chair, Consensus Standards Approval 
Committee, National Quality Forum; and (v) Patrick Courneya, 
M.D., Medical Director, HealthPartners Health Plan.
    On May 21, 2013, the Subcommittee on Health received 
testimony on policies that modify beneficiary cost-sharing 
within the Medicare program from (i) Joseph R. Antos, Ph.D., 
Wilson H. Taylor Scholar in Health Care and Retirement Policy, 
American Enterprise Institute; (iii) Alice M. Rivlin, Ph.D., 
Senior Fellow, Economic Studies, Brookings; and (iv) Joe Baker, 
President, Medicare Rights Center.
    On June 14, 2013, the Subcommittee on Health received 
testimony on proposals to reform post-acute care under the 
Medicare program from (i) Jonathan Blum, M.D., Deputy 
Administrator and Director, Center of Medicare, Centers for 
Medicare and Medicaid Services; and (ii) Mark Miller, Ph.D., 
Executive Director, Medicare Payment Advisory Commission.

            D. Legislative Review of Human Resources Issues


  1. HUMAN RESOURCES BILLS ENACTED INTO LAW DURING THE 113TH CONGRESS

H.R. 4980, the Preventing Sex Trafficking and Strengthening Families 
        Act (P.L. 113-183)

    On June 26, 2014, Committee on Ways and Means Chairman Dave 
Camp, Ranking Member Sander Levin, Human Resources Subcommittee 
Chairman Dave Reichert, and Ranking Member Lloyd Doggett 
introduced H.R. 4980, the ``Preventing Sex Trafficking and 
Strengthening Families Act of 2014.'' On August 23, 2014, 
Chairman Camp moved to suspend the rules and the House agreed 
to the bill by voice vote. On September 18, 2014, the bill 
passed the Senate without amendment by unanimous consent, and 
on September 29, 2014, the President signed the bill.
    This bill amends Part E (Federal Payments for Foster Care 
and Adoption Assistance) of title IV of the Social Security Act 
(SSA), to protect youth at risk of sex trafficking by requiring 
state child welfare agencies to identify, document, and 
determine appropriate services for children in foster care or 
who are otherwise involved in the child welfare system who are 
victims of child sex trafficking and those who at risk of 
becoming victims. Additionally, this bill requires State child 
welfare agencies to promote ``normalcy'' for youth in foster 
care, allowing them to more easily participate in age 
appropriate social, scholastic and enrichment activities. This 
bill also improves the Federal adoption incentives program and 
extends it for three years, as well as extends the Family 
Connection Grant Program for one year. This bill improves 
international child support recovery by requiring states to 
make necessary changes to implement the Hague Convention in 
enforcing international child support cases, increasing the 
amount of child support collected for families, and requires 
data standardization within the child support enforcement 
program, improving administration and streamlining the child 
support program's interactions with federal programs such as 
Temporary Assistance for Needy Families (TANF), child welfare, 
Unemployment Insurance and the Supplemental Nutrition 
Assistance Program (SNAP).
    H.R. 4980 reflects bipartisan agreements between the House 
and Senate on policies included in several bills previously 
approved by the Committee on Ways and Means and the House (H.R. 
3205, H.R. 4058, and H.R. 1896; see detailed descriptions 
below).

         2. HUMAN RESOURCES PROPOSALS DURING THE 113TH CONGRESS

a. H.R. 890, the Preserving the Welfare Work Requirement and TANF 
        Extension Act of 2013

    On February 28, 2013, Chairman Camp along with 23 
cosponsors introduced H.R. 890, the ``Preserving Work 
Requirements for Welfare Programs Act of 2013.'' On March 6, 
2013, the Committee marked up the bill and ordered it favorably 
reported without amendment by voice vote, and the report (H. 
Rept. 113-13, Part I) was filed on March 11, 2013, the same day 
the Committee on Education and the Workforce discharged the 
bill. The bill, as renamed the ``Preserving the Welfare Work 
Requirement and TANF Extension Act of 2013,'' passed the House 
by a vote of 246 to 181 (Roll no. 68). On March 14, 2013, H.R. 
890 was received in the Senate, read twice, and referred to the 
Committee on Finance.
    This bill prohibits the Secretary of Health and Human 
Services (HHS) from finalizing, implementing, enforcing, or 
otherwise taking any action to give effect to the Information 
Memorandum dated July 12, 2012 which allows States to request 
waivers of work participation rate requirements in the 
Temporary Assistance for Needy Families (TANF) program. 
Specifically, the bill prohibits the Secretary from 
authorizing, approving, modifying, or extending any 
experimental, pilot, or demonstration project under the Social 
Security Act that: (1) waives compliance with mandatory 
participation rate work requirements of the TANF program, or 
(2) authorizes an expenditure not otherwise allowed in TANF 
with respect to compliance with work requirements. The bill 
would also rescind and nullify any waiver of work participation 
rate requirements granted before the enactment of this Act. 
Additionally, the bill extends TANF through December 31, 2013.

b. H.R. 1896, the International Child Support Recovery Improvement Act 
        of 2013

    On May 8, 2013, Human Resources Subcommittee Chairman David 
Reichert and Ranking Member Lloyd Doggett, along with eight 
cosponsors introduced H.R. 1896, the ``International Child 
Support Recovery Improvement Act of 2013,'' which was referred 
to the House Committees on Ways and Means, Budget and 
Judiciary. On June 18, 2013, the House voted to suspend the 
rules and agreed to the bill by a vote of 394-27. H.R. 1896 was 
received in the Senate, read twice, and referred to the 
Committee on Finance on June 19, 2013. For further action, see 
H.R. 4980, which became Public Law 113-183 on September 29, 
2014.
    The ``International Child Support Recovery Improvement Act 
of 2012'' amends Part D 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 child 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 Part D of 
Title IV of the SSA, 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 accessible 
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 that is likely to 
contribute to achieving the purposes of Part A of Title IV of 
the SSA (i.e. TANF) or of Part D of Title IV of the SSA.

c. H.R. 3205, the Promoting Adoption and Legal Guardianship for 
        Children in Foster Care Act

    On September 27, 2013, Chairman Camp, Ranking Member Levin, 
Human Resources Subcommittee Chairman Dave Reichert, and Human 
Resources Subcommittee Ranking Member Lloyd Doggett, along with 
ten other cosponsors introduced H.R. 3205, the ``Promoting 
Adoption and Legal Guardianship for Children in Foster Care 
Act.'' On October 22, 2013, the House voted to suspend the 
rules and passed the bill by a vote of 402 to 0. On October 28, 
2013, H.R. 3205 was received in the Senate, read twice, and 
referred to the Committee on Finance.
    The bill reauthorizes the Adoption Incentives program for 
three years (FY 2014 through FY 2016), revises program awards 
over that three-year period to focus on increasing adoption 
rates instead of the raw number of adoptions (ensuring States 
receive awards even as foster care caseloads continue to 
decline), and focuses more resources on increasing adoptions of 
older children. The bill also creates a new award category for 
increases in the rate of children leaving foster care for legal 
guardianship and allows States to spend incentive funds over 
three years instead of two.
    This legislation requires States to improve their reporting 
of State savings in the wake of changes made in 2008 that 
increased Federal funding of adoption assistance, and it 
ensures a portion of these savings is invested in services to 
support families after adoptions have been finalized. The bill 
also clarifies the treatment of successor guardians under the 
new Guardianship Assistance Program, guaranteeing children can 
continue to be cared for by another legal guardian if a 
relative guardian passes away or is incapacitated.
    This bill also extends for three years the Family 
Connection Grants program that is focused on helping children 
in foster care reconnect with family members. To offset the 
cost of this extension, the bill requires States to offset 
Federal income tax refunds to recover Unemployment Insurance 
overpayments that are the fault of the claimant. Through the 
combination of these provisions, the legislation would reduce 
the deficit over 10 years by $24 million.

d. H.R. 4058, the Preventing Sex Trafficking and Improving 
        Opportunities for Youth in Foster Care Act

    On February 14, 2014, Human Resources Subcommittee Chairman 
David Reichert and Ranking Member Lloyd Doggett, along with 15 
cosponsors, introduced H.R. 4058, the ``Preventing Sex 
Trafficking and Improving Opportunities for Youth in Foster 
Care Act ,'' which was referred to the Committee on Ways and 
Means. On April 29, 2014, the Committee considered and marked-
up the bill, which as amended was reported favorably by a vote 
of 33-0, with the report (H. Rept. 113-441) filed on May 7, 
2014. On May 20, 2014, Subcommittee Chairman Reichert moved to 
suspend the rules and pass the bill as amended in the House, 
and the bill was passed unanimously by voice vote.
    This bill amends Part E (Federal Payments for Foster Care 
and Adoption Assistance) of title IV of the Social Security Act 
(SSA) to better identify and protect youth at risk of sex 
trafficking and improve opportunities for youth in foster care, 
as well as support better permanency outcomes for children. 
This bill also improves data collection and reporting on child 
sex trafficking by requiring the Secretary of Health and Human 
Services to report annually to Congress on children in foster 
care and victims of sex trafficking. Finally, this bill amends 
Part D (Child Support and Establishment of Paternity) of Title 
IV of the SSA to improve the use of technology to increase 
child support collections.

e. H.R. 4137, the Preserving Welfare for Needs Not Weed Act

    On March 4, 2014, Human Resources Subcommittee Chairman 
David Reichert, along with 11 cosponsors, introduced H.R. 4137, 
the ``Preserving Welfare for Needs Not Weed Act,'' which was 
referred to the Committee on Ways and Means. On September 16, 
2014, Subcommittee Chairman Reichert moved to suspend the rules 
and pass the bill in the House, and the bill passed by voice 
vote.
    This bill amends Part A (Temporary Assistance for Needy 
Families or TANF) of Title IV of the SSA to require a state 
receiving a TANF grant to maintain policies and practices 
necessary to prevent assistance under the TANF program from 
being used in any electronic benefit transfer transaction (via 
a welfare benefit card) at any establishment that offers 
marijuana for sale.

          3. HUMAN RESOURCES ISSUES DURING THE 113TH CONGRESS

a. Unemployment Insurance Issues

    On April 16, 2013, the Subcommittee on Human Resources 
received testimony on the implementation of reforms to 
unemployment benefits enacted in P.L. 112-96, the ``Middle 
Class Tax Relief and Job Creation Act.'' Individuals testifying 
included: (i) Bill Starks, Director, Unemployment Insurance 
Division, Utah Department of Workforce Services; (ii) The 
Honorable Tommy Williams, Texas State Senate, District 4; (iii) 
Rich Hobbie, Executive Director, National Association of State 
Workforce Agencies; (iv) Larry Kidd, Principal/CEO, Reliable 
Staffing Services and RSS Professional, LLC; and (v) Judy 
Conti, Federal Advocacy Coordinator, National Employment Law 
Project.
    On September 11, 2013, the Subcommittee on Human Resources 
received testimony on possible measures to improve the 
integrity of the UI program, including H.R. 2826, the 
``Permanently Ending Receipt by Prisoners (PERP) Act.'' 
Individuals testifying included: (i) Julia Hearthway, Secretary 
of Labor and Industry, Pennsylvania; (ii) Scott Sanders, 
Commissioner, Department of Workforce Development, Indiana; 
(iii) Doug Holmes, President, UWC Strategic Services on 
Unemployment & Workers' Compensation; (iv) Valerie Melvin, 
Director, Information Management and Technology Resources 
Issues, U.S. Government Accountability Office (GAO); and (v) 
Sharon Dietrich, Managing Attorney, Community Legal Services.

b. Welfare Reform Issues

    On February 28, 2013, the Subcommittee on Human Resources 
received testimony on HHS' proposed waivers of TANF work 
participation rate requirements. Individuals testifying 
included: (i) The Honorable Orrin G. Hatch, U.S. Senator from 
the State of Utah; (ii) Kay E. Brown, Director, Education, 
Workforce, and Income Security, U.S. Government Accountability 
Office (GAO); (iii) Jason Turner, Executive Director, 
Secretary's Innovation Group; (iv) Elizabeth Lower-Basch, 
Policy Coordinator and Senior Policy Analyst, Center for Law 
and Social Policy; and (v) Douglas Besharov, Professor, School 
of Public Policy, University of Maryland. Witnesses discussed 
the role of work requirements in welfare programs and the 
importance of ensuring welfare recipients receive help in 
finding employment so they can move up the economic ladder.
    On June 18, 2013, the Subcommittee on Human Resources 
received testimony on current programs designed to assist low-
income individuals and families, how they can create 
disincentives to increasing earnings, and how they might fail 
to address factors that caused individuals to seek assistance 
in the first place. Individuals testifying included: (i) 
Jeffrey Kling, Ph.D., Associate Director for Economic Analysis, 
Congressional Budget Office; (ii) Lawrence M. Mead, Ph.D., 
Professor, Department of Politics, New York University; (iii) 
Jennifer Tiller, DC Director, America Works and Sada Randolph, 
former America Works client; (iv) Casey Mulligan, Ph.D., 
Professor, Department of Economics, University of Chicago; and 
(v) Eric Rodriguez, Vice President, Office of Research, 
Advocacy, and Legislation, National Council of La Raza. 
Witnesses focused on the importance of coordinating benefits 
for low-income families so that they better support, encourage, 
and reward work.
    On July 17, 2013, the Subcommittee on Human Resources 
received testimony on the effectiveness of current programs 
designed to assist low-income families and individuals, how 
Congress can ensure more social programs are rigorously 
evaluated to determine their impact, and how high-quality 
evidence can best be used to inform the design of social 
programs at the level. Individuals testifying included: (i) Jon 
Baron, President, Coalition for Evidence-Based Policy; (ii) 
Kristen Cox, Executive Director, Utah Governor's Office of 
Management and Budget; (iii) Steve Aos, Director, Washington 
State Institute for Public Policy; (iv) David B. Muhlhausen, 
Ph.D., Research Fellow, Empirical Policy Analysis, The Heritage 
Foundation; and (v) Tara Smith, Research Associate, Ray 
Marshall Center, Lyndon B. Johnson School of Public Affairs, 
The University of Texas. Witnesses discussed how little 
evidence exists about the effects of some policies to assist 
low-income families and how a rigorous, data-driven approach is 
needed to focus Federal spending on those programs that have 
been shown to be most effective.
    On July 31, 2013, the Subcommittee on Human Resources 
received testimony on how States have used flexibility in the 
past to improve services for low-income families and 
individuals, and how current safety net programs can be better 
coordinated to provide more effective assistance to those in 
need. Individuals testifying included: (i) Eloise Anderson, 
Secretary, Wisconsin Department of Children and Families; (ii) 
Clarence Carter, Director, Arizona Department of Economic 
Security; (iii) Michelle Saddler, Secretary, Illinois 
Department of Human Services; and (iv) Larry Woods, Chief 
Executive Officer, Housing Authority of Winston-Salem. 
Witnesses discussed the importance of administrative 
flexibility in coordinating low-income benefits and how this 
flexibility can allow officials at the State and local level to 
deliver benefits more effectively.
    On April 2, 2014, the Subcommittee on Human Resources 
received testimony on the Maternal, Infant, and Early Childhood 
Home Visiting (MIECHV) program, including what is known about 
whether services funded by the program have improved outcomes 
for young children and their parents and how Congress can 
determine whether spending on such services can produce the 
best results for at-risk families. Individuals testifying 
included: (i) Crystal Towne, RN, Nurse-Family Partnership Home 
Visitor, Yakima Valley Memorial Hospital; (ii) Sherene Sucilla, 
former Nurse Family Partnership (NFP) program participant; 
(iii) Darcy Lowell, CEO, Child First; (iv) Jon Baron, 
President, Coalition for Evidence-Based Policy; and (v) Rebecca 
Kilburn, Senior Economist, RAND Corporation. Witnesses 
discussed the importance of evidence-based home visiting 
program models, evidence of the effectiveness of such 
interventions, and the valuable outcomes that may result from 
these programs.
    On September 9, 2014, the Subcommittee on Human Resources 
received testimony on Social Impact Bonds, including how State 
and local governments are using this financing structure to 
attempt to achieve better outcomes today and their potential to 
help achieve better results for families in need in the future. 
Individuals testifying included: (i) Sam Schaeffer, CEO and 
Executive Director, Center for Employment Opportunities; (ii) 
Robert Romo, former client, Center for Employment 
Opportunities; (iii) Linda Gibbs, Principal, Bloomberg 
Associates; (iv) David Juppe, Senior Operating Budget Manager, 
Maryland Department of Legislative Services; and (v) George 
Overholser, CEO and Co-Founder, Third Sector Capital Partners. 
Witnesses discussed how Social Impact Bonds are being used now 
to pay for positive outcomes, how they can help improve the 
effectiveness of government spending, and how this approach 
compares with other methods of financing social programs, 
including in terms of complexity and cost.

c. Child Welfare Issues

    On February 27, 2013, the Subcommittee on Human Resources 
received testimony on successful efforts to increase adoptions 
of children from foster care. Leaders of several private 
organizations who have achieved significant success testified 
about their programs, as well as their views on reauthorizing 
the Adoption Incentives program. Individuals testifying 
included: (i) Rita Soronen, President and CEO, Dave Thomas 
Foundation for Adoption; (ii) Kelly Rosati, Vice President of 
Community Outreach, Focus on the Family; (iii) Pat O'Brien, 
Executive Director, You Gotta Believe!; and (iv) Nicole 
Dobbins, Executive Director, Voice for Adoption. Witnesses 
discussed the importance of encouraging adoptions of older 
children and shared their experiences in facilitating adoptions 
of older youth.
    On May 9, 2013, the Subcommittee on Human Resources 
received testimony on policies and practices that limit 
opportunities for foster youth and reviewed recent State 
efforts to allow foster parents and foster youth make 
reasonable decisions about the youth's participation in 
everyday events and activities. Individuals testifying 
included: (i) The Honorable Nancy Detert, Florida Senate 
Senator, District 28; (ii) Talitha James, Foster Youth Fellow, 
Kidsave; (iii) Irene Clements, President, National Foster 
Parent Association; (iv) David Wilkins, Secretary, Florida 
Department of Children and Families and Tanya Wilkins, Advocate 
for Foster Care and Adoption, Governor's Office of Adoption and 
Child Protection; and (v) Lynn Tiede, Senior Associate Director 
for Policy, Jim Casey Youth Opportunities Initiative. Witnesses 
discussed ways in which States have provided foster parents 
with more authority to make day-to-day decisions for youth in 
their care and how State policies might be changed to improve 
the lives of youth in foster care.
    On October 23, 2013, the Subcommittee on Human Resources 
received testimony on how the child welfare system currently 
works to prevent the sex trafficking of youth in foster care, 
how the needs of sex trafficking victims are addressed, and how 
Federal laws and policies might be improved to better ensure 
the safety and well-being of youth at risk of abuse and 
neglect. Individuals testifying included: (i) The Honorable 
Erik Paulsen, U.S. Representative from the State of Minnesota; 
(ii) The Honorable Louise Slaughter, U.S. Representative from 
the State of New York; (iii) The Honorable Ted Poe, U.S. 
Representative from the State of Texas; (iv) The Honorable 
Karen, Bass, U.S. Representative from the State of California; 
(v) The Honorable Orrin G. Hatch, U.S. Senator from the State 
of Utah; (vi) Withelma ``T'' Ortiz Walker Pettigrew, Board 
Member, Human Rights Project for Girls; (vii) John Ryan, CEO, 
National Center for Missing and Exploited Children; (viii) The 
Honorable Bobbe J. Bridge, President, CEO and Founder, Center 
for Children and Youth Justice; (ix) Melinda Giovengo, Ph.D., 
Executive Director, YouthCare; and (x) Ashley Harris, Child 
Welfare Policy Associate, Texans Care For Children. Witnesses 
discussed the importance of collecting better data on victims 
of sex trafficking and ensuring that instances of sex 
trafficking are reported to law enforcement. Witnesses also 
discussed how child welfare policies might be changed to reduce 
the likelihood that youth in foster care will become victims of 
sex trafficking.
    On February 19, 2014 the Subcommittee on Human Resources 
received testimony on efforts by groups in the State of 
Washington to end child sex trafficking, prevent youth in 
foster care from becoming victims of this crime, and empower 
youth in foster care so they can achieve success. Individuals 
testifying included: (i) Jeanne Kohl-Welles, Senator, 36th 
Legislative District of Washington; (ii) John Urquhart, 
Sheriff, King County, Washington; (iii) Reagan Dunn, 
Councilman, King County, Washington; (iv) Noel Gomez, Cofounder 
and Director of Survivor Services, Seattle Organization for 
Prostitution Survivors; (v) Mandy Urwiler, Senior Network 
Representative, The Mockingbird Society; and (vi) Dawn Rains, 
Chief Operating Officer, Treehouse. Witnesses discussed efforts 
to end the exploitation of foster youth through sex trafficking 
and the efforts underway at the local, State and Federal levels 
to develop best practices for helping trafficking victims and 
those at risk of being trafficked.

            E. Legislative Review of Social Security Issues


  1. SOCIAL SECURITY BILLS ENACTED INTO LAW DURING THE 113TH CONGRESS

a. H.R. 5739, No Social Security for Nazis Act (P.L. 113-270)

    On November 19, 2014, Subcommittee Chairman Johnson, along 
with Subcommittee Ranking Member Xavier Becerra, Chairman Camp, 
Ranking Member Levin, and 32 other cosponsors introduced H.R. 
5739, a bill that amends the Social Security Act to provide for 
the termination of social security benefits for individuals who 
participated in Nazi persecution, and for other purposes. The 
House passed H.R. 5739 on motion to suspend the rules and pass 
the bill by the Yeas and Nays: (2/3 required): 420-0 (Roll no. 
537). On December 4, 2014, the Senate passed the bill without 
amendment by Unanimous Consent. The bill was presented to the 
President on December 10, 2014 and signed it into law on 
December 18, 2014, becoming Public Law 113-270.
    H.R. 5739 stops Social Security benefits to those who 
participated in Nazi persecutions by closing a loophole which 
allowed a small number of known Nazis to retain their benefits. 
Under the Social Security Act, Social Security benefits are 
terminated when individuals are deported due to participating 
in Nazi persecutions. Some individuals whom the Department of 
Justice identified as Nazi persecutors were denaturalized 
(stripped of their citizenship), or voluntarily renounced their 
citizenship, and left the country to avoid formal deportation 
proceedings. Under current law, these individuals are able to 
continue receiving Social Security benefits. H.R. 5739 amends 
the law to stop payments to those denaturalized due to 
participation in Nazi persecutions, or who voluntarily 
renounced their citizenship as part of a settlement with the 
Attorney General related their participation in Nazi 
persecution. The bill also ensures that individuals who 
participated in Nazi persecutions are ineligible for spouse 
benefits or Supplemental Security Income benefits. Finally, the 
bill requires the Attorney General to certify to the Ways and 
Means Committee and Senate Finance Committee that the Social 
Security Administration has been notified of all those who 
benefits should be terminated due to Nazi participation and 
requires the Commissioner of Social Security to certify that 
benefits were terminated.

b. H.R. 647, ABLE Act of 2014 (P.L. 113-614)

    On February 13, 2013 Congressman Ander Crenshaw introduced 
H.R. 647, the ``Achieving a Better Life Experience Act of 
2013,'' or the ``ABLE Act of 2013,'' which amends the Internal 
Revenue Code to establish tax-exempt ABLE accounts to assist an 
individual with a disability in building an account to pay for 
qualified disability expenses.
    The ABLE Act was enacted as part of H.R. 5771 when the 
President signed it into law on December 19, 2014 (see Part IA, 
sec 2m for further information). The legislation was partially 
paid for by one provision falling under the jurisdiction of the 
Subcommittee. Under current law, Disability Insurance (DI) 
benefits are generally offset when the beneficiary also 
receives worker's compensation (WC) benefits. The offset ends 
the month the worker reaches age 65. Prior to 1983 amendments, 
the WC offset applied to any DI beneficiary who was also 
receiving WC. However, when Congress increased the full 
retirement age (FRA) to ultimately reach age 67, it did not 
increase the age until which the WC offset applied. Under the 
Able Act, the age until which the WC offset applies would be 
aligned to the increased FRA for Social Security.

         2. SOCIAL SECURITY PROPOSALS DURING THE 113TH CONGRESS

a. H.R. 781, the Medicare Identity Theft Prevention Act of 2013

    On February 5, 2013, Subcommittee Chairman Johnson, along 
with 6 cosponsors, introduced H.R. 781, the ``Medicare Identity 
Theft Prevention Act of 2013.'' The bill would prohibit the 
inclusion of SSNs on seniors' Medicare cards to guard against 
identity theft and fraud. A recent report by the GAO confirmed 
that the Centers for Medicare and Medicaid could remove the SSN 
on seniors' Medicare cards. Similar legislation, H.R. 1509, was 
passed by the House during the 112th Congress.

b. H.R. 1502, Social Security Disability Insurance and Unemployment 
        Benefits Double Dip Elimination Act of 2013

    On April 11, 2013, Social Security Subcommittee Chairman 
Johnson, along with other members of the Committee on Ways and 
Means, introduced H.R. 1502, ``The Social Security Disability 
Insurance and Unemployment Benefits Double Dip Elimination Act 
of 2013.'' The legislation would end the ability to double dip 
by receiving DI and Unemployment Insurance (UI) at the same 
time, as eligibility for DI depends on the inability to work 
due to a disability while UI eligibility requires an individual 
to be able and available to work. A July 2012 report from the 
Government Accountability Office (GAO) estimated that at least 
117,000 individuals are receiving concurrent DI and UI benefits 
in Fiscal Year (FY) 2010, and overlapping cash benefits paid to 
these individuals totaled over $281 million from DI and more 
than $575 million from UI. The President's FY 2014 budget 
included a similar provision to prevent double dipping. No 
further action was taken.

c. H.R. 2720, Alexis Agin Identity Theft Protection Act of 2013

    On July 18, 2013, Subcommittee Chairman Johnson, along with 
Ranking Member Xavier Becerra (D-CA) and 22 cosponsors, 
introduced H.R. 2720, ``The Alexis Agin Identity Theft 
Protection Act of 2013.'' The legislation would end the public 
sale and access of Social Security's Death Master File (DMF). 
The Social Security Administration (SSA) collects death 
information to administer its programs. Deceased individuals' 
Social Security Numbers (SSNs), names and date of death have 
been available for purchase from the Commerce Department since 
1980, as required under a Freedom of Information Act court case 
settlement. Criminals are able to use the DMF as a resource to 
steal the identities of deceased individuals. One common scheme 
involves using the SSNs of children who are deceased to claim 
them as dependents on fraudulent tax returns. The Treasury 
Inspector General for Tax Administration reported 105,000 
returns using the identities of deceased individuals were paid 
in tax year 2010, resulting in $415 million in illegal refunds. 
The President's Fiscal Year 2014 budget, the National Taxpayer 
Advocate at the IRS, and the SSA Inspector General have all 
called for the public release of current DMF data to cease. On 
December 12, 2013, the House passed H.J. Res. 59, the 
Bipartisan Budget Act of 2013, including a provision to 
restrict access to the DMF. This provision creates a program 
under which the Secretary of Commerce restricts access to 
information contained on the DMF for a three-year period 
beginning on the date of an individual's death--except to 
persons who are certified under the program to access such 
information sooner. A penalty of $1,000 is imposed for each 
improper disclosure or misuse of information obtained from the 
DMF, up to a maximum of $250,000 per person per calendar year. 
The Secretary is required to establish and collect user fees 
sufficient to recover all costs associated with the 
certification program. This proposal will save $786 million 
over the next ten years, including $517 million in increased 
revenues attributable to preventing payment of fraudulently 
claimed tax refunds. For more information on this legislation 
please see section below on Legislative Review of Multi-
Jurisdictional Issues, b. H.J. Res. 59, Joint Resolution Making 
Continuing Appropriations for Fiscal Year 2014 (later renamed 
the ``Bipartisan Budget Act of 2013'').

d. H.R. 5260, Stop Disability Fraud Act of 2014

    On July 30, 2014, Subcommittee Chairman Johnson and other 
members of the Committee on Ways and Means introduced H.R. 
5260, the ``Stop Disability Fraud Act of 2014.'' The bill would 
take key steps towards strengthening and restoring public 
confidence in the DI program by combatting conspiracy fraud, 
strengthening program protections, and modernizing disability 
programs. Provisions in the bill include preventing evidence 
from sanctioned or unlicensed doctors from being used to 
determine disability; increasing criminal and civil penalties 
for those who defraud the DI program; requiring standard 
qualifications for decision makers and their advisors; updating 
the medical and vocational guidelines used to determine 
disability; developing objective instruments to measure a 
person's ability to function; and referring denied applicants 
to rehabilitation services. No further action was taken.

          3. SOCIAL SECURITY ISSUES DURING THE 113TH CONGRESS

a. Protecting the Privacy of Social Security Numbers Issues

    On October 10, 2013, Ways and Means Subcommittee on Social 
Security Chairman Johnson and Subcommittee on Health Chairman 
Kevin Brady released a report by the GAO confirming that the 
CMS could have easily incorporated plans to remove the SSN on 
seniors' Medicare cards to guard against identity theft and 
fraud. Nearly a decade ago, the Bush Administration issued an 
order to remove all SSNs from public documents. Other agencies 
have complied, but the GAO report shows the CMS has not even 
begun to initiate such a project even though GAO indicates the 
agency's information technology systems could incorporate a 
simple translation strategy to make the change. The report was 
initially requested on September 7, 2012, by Subcommittee 
Chairman Johnson and then Subcommittee on Health Chairman 
Herger asking GAO to further study CMS's efforts to find a 
credible solution to remove SSNs from Medicare cards.

b. Strengthening the Disability Insurance Program Issues

    On September 19, 2013, the Subcommittee held a hearing on 
the Social Security disability fraud conspiracy in Puerto Rico. 
The Subcommittee received testimony from (i) Patrick P. 
O'Carroll, Jr., Inspector General, Social Security 
Administration, accompanied by Paul C. Lillios, Associate Chief 
Administrative Law Judge, Social Security Administration, and 
(ii) Beatrice M. Disman, Regional Commissioner, New York 
Region, Social Security Administration. The hearing focused on 
the investigation in Puerto Rico resulting in the arrest and 
indictment of seventy-five individuals for Social Security 
fraud, the SSA's oversight of the Social Security Disability 
Insurance program in Puerto Rico, and Social Security's ongoing 
efforts to prevent fraud. Witnesses discussed the effectiveness 
of current fraud detection processes that allowed for the 
uncovering of conspiracy in Puerto Rico and argued for 
continued and improved measures to further fight fraud 
nationwide.
    On January 16, 2014, the Subcommittee held a hearing on the 
Social Security disability fraud scheme in New York. The 
Subcommittee received testimony from (i) Patrick P. O'Carroll 
Jr., Inspector General, Social Security Administration, 
accompanied by Edward Ryan, Special Agent-in-Charge, New York 
Field Division, Office of the Inspector General, Social 
Security Administration, and (ii) Carolyn Colvin, Acting 
Commissioner of Social Security, accompanied by Beatrice M. 
Disman, Regional Commissioner, New York Region, Social Security 
Administration. Witnesses discussed the current facts of the 
New York scheme, the investigation, estimated cost to 
taxpayers, and what the SSA is doing to prevent future schemes 
in the wake of this and other scandals in Puerto Rico and West 
Virginia. Inspector General O'Carroll discussed the process 
that led to the indictment, as of January 16, 2014, of 106 
defendants for their alleged involvement in a criminal 
conspiracy, costing taxpayers approximately $23.2 million. 
During his opening statement, Subcommittee Chairman Sam Johnson 
asked Acting Commissioner Colvin to submit her plan to the 
Subcommittee for preventing future disability fraud schemes as 
well as legislative recommendations. Chairman Johnson also 
requested a full investigation from Inspector General O'Carroll 
of the SSA's management of the DI program and the agency's 
failure to prevent fraud conspiracies.
    On February 26, 2014, the Subcommittee on Social Security 
held a hearing on preventing disability scams. The Subcommittee 
received testimony from two witness panels. The first panel 
included (i) Carolyn Colvin, Acting Commissioner of Social 
Security. The second panel included (ii) J. Matthew Royal, Vice 
President and Chief Auditor, Unum Group, (iii) William B. 
Zielinski, Deputy Commissioner of Systems and Chief Information 
Officer, Social Security Administration, and (iv) Alan R. 
Shark, Fellow, National Academy of Public Administration. 
Acting Commissioner Colvin discussed the SSA's plan and 
legislative recommendations for preventing conspiracy fraud, 
originally requested by Subcommittee Chairman Sam Johnson at 
the January 16, 2014 hearing on the Social Security disability 
fraud scheme in New York. The second panel of witnesses 
discussed recommendations of public and private sector experts 
to stop disability fraud schemes before benefits are awarded 
and to deter criminals from attempting to cheat the system. 
Specifically, witnesses highlighted the importance of the SSA 
adopting the use of data analytics to identify potential fraud 
cases. Additionally, witnesses testified about the importance 
of continuing to promote a culture of fraud prevention at the 
SSA, including anti-fraud training for SSA employees. The 
Subcommittee was in broad agreement on the need for legislation 
to prevent future schemes from occurring and to protect 
taxpayer dollars.
    At a Subcommittee hearing on January 16, 2014, Subcommittee 
Chairman Johnson requested the SSA OIG conduct a formal review 
of the SSA's management of the DI program and its ability to 
prevent and detect fraud. The request came in the wake of major 
fraud scandals in Puerto Rico, West Virginia and New York City. 
On September 12, 2014, the OIG released its report, ``The 
Social Security Administration's Ability to Prevent and Detect 
Disability Fraud.'' The report found that the SSA's current 
anti-fraud efforts do not go far enough to address the fact 
that the Agency's outdated and unintegrated computer systems 
and policies have not been able to prevent or easily identify 
widespread fraud schemes. The report recommended that the SSA 
invest in predictive analytics tools to identify claims likely 
to be fraudulent; invest in a comprehensive searchable system 
of records to identify and review trends in claims with common 
characteristics; modernize disability policy to reflect 
advances in medicine and technology; continue oversight of the 
performance and productivity of Administrative Law Judges; and 
make all efforts to allocate resources to clear the CDR 
backlog.

                  F. Legislative Review of Debt Issues


                       1. BILLS ENACTED INTO LAW

a. H.R. 325, No Budget, No Pay Act of 2013 (Public Law No: 113-3)

    On January 21, 2013 the Committee on Ways and Means 
Chairman, Dave Camp along with the Committee on House 
Administration Chairman Candice Miller introduced H.R. 325 ``No 
Budget, No Pay Act of 2013,'' and it was referred to the 
Committee on Ways and Means, and in addition to the Committee 
on House Administration. On January 23, 2013 the bill was 
agreed to in the House by recorded vote: 285-144 (Roll no. 30). 
On January 31, 2013 the Senate passed H.R. 325 without 
amendment by yea nay vote: 64-34 (Record Vote Number: 11). On 
February 4, 2013, the bill was presented to the President and 
signed into law.
    No Budget, No Pay Act of 2013--suspends through May 18, 
2013, the current $16.394 trillion public debt limit. It also 
makes a special rule relating to obligations issued during the 
suspension period.
    Under the No Budget, No Pay Act, effective May 19, 2013, 
the public debt limit, automatically increases but only to the 
extent that: (1) the face amount of obligations issued and the 
face amount of obligations whose principal and interest are 
guaranteed by the federal government (except guaranteed 
obligations held by the Secretary of the Treasury) outstanding 
on May 19, 2013, exceeds (2) the face amount of such 
obligations outstanding on the date of enactment of this Act.
    It prohibits an obligation from being taken into account 
unless its issuance was necessary to fund a commitment incurred 
by the federal government that required payment before May 19, 
2013.
    It requires the appropriate payroll administrator of each 
house of Congress to deposit in an escrow account all mandatory 
payments for compensation of Members of Congress serving in 
that house if by April 15, 2013, that house has not agreed to a 
concurrent budget resolution for FY2014. Requires release to 
those Members of such payments after April 16, 2013, only upon 
the earlier of: (1) the day on which that house agrees to a 
concurrent budget resolution for FY2014, or (2) the last day of 
the 113th Congress.

b. H.J. Res. 99, Relating to the disapproval of the President's 
        exercise of authority to suspend the debt limit, as submitted 
        under section 1002(b) of the Continuing Appropriations Act, 
        2014 on October 17, 2013 (Public Law No. 113-46)

    On October 28, 2013, Congressman Todd Young introduced H.J. 
Res. 99, relating to the disapproval of the President's 
exercise of authority to suspend the debt limit, as submitted 
under section 1002(b) of the Continuing Appropriations Act, 
2014 on October 17, 2013. On October 30, 2013, the House passed 
the bill by the Yeas and Nays: 222-191 (Roll no. 570). On 
October 31, 2013, the resolution was received in the Senate, 
read twice and placed on the Senate Legislative Calendar under 
General Orders (Calendar No. 232), pursuant to section 1002 of 
Public Law No. 113-46. See Part IF, section 1a.

       2. OTHER DEBT MATTERS PROPOSALS DURING THE 113TH CONGRESS

H.R. 807, Full Faith and Credit Act

    On February 25, 2013, Congressman Tom McClintock along with 
106 cosponsors introduced H.R. 807, requiring that the 
Government prioritize all obligations on the debt held by the 
public in the event that the debt limit is reached. The 
Committee marked up H.R. 807 on April 24, 2013, and was ordered 
favorably reported to the House of Representatives as amended 
by a roll call vote of 22 yeas to 14 nays (H. Rept. 113-48). On 
May 9, 2013, the bill, H.R. 807 was passed by the House by the 
Yeas and Nays: 221-142 (Roll no. 142). It was received in the 
Senate on May 13, 2013, read twice, and referred to the 
Committee on Finance.
    Full Faith and Credit Act--Requires the Secretary of the 
Treasury, in addition to any other authority provided by law, 
to issue obligations to pay with legal tender, and solely for 
the purpose of paying, the principal and interest on U.S. 
obligations held by the public, or held by the Old-Age and 
Survivors Insurance Trust Fund and Disability Insurance Trust 
Fund, in the event that the federal debt reaches the statutory 
limit after enactment of this Act.
    Prohibits: (1) the use of the issued obligations to pay 
compensation for Members of Congress, and (2) these obligations 
from being taken into account in applying the current $16.394 
trillion public debt limit to the extent that they would 
otherwise cause such limit to be exceeded.
    Requires the Secretary, if such authority is exercised 
after enactment of this Act, to report to specified 
congressional committees each week the authority is in use and 
provide an accounting of: (1) the principal on mature 
obligations and interest due or accrued by the United States, 
and (2) any obligations issued pursuant to this Act.

             3. OTHER DEBT MATTERS--FULL COMMITTEE HEARINGS

    On January 22, 2013, the full Committee received testimony 
on the history of the debt limit, how past Congresses and 
Presidents have negotiated and raised the limit, and whether 
the Constitution provides options to the Executive Branch when 
the debt limit is reached from (i) Lee Casey, Partner, Baker 
Hostetler; (ii) G. William Hoagland, Senior Vice President, the 
Bipartisan Policy Center; (iii) J.D. Foster, Norman B. Ture 
Senior Fellow in the Economics of Fiscal Policy, The Heritage 
Foundation; and (iv) Simon Johnson, Ph.D., Ronald A. Kurtz 
Professor of Entrepreneurship, Massachusetts Institute of 
Technology.

          G. Legislative Review of Multi-Jurisdictional Issues


          1. BILLS ENACTED INTO LAW DURING THE 113TH CONGRESS

a. The ``Continuing Appropriations Act, 2014'' (P.L. 113-46)

    On July 22, 2013, Representative Diane Black introduced 
H.R. 2775, a bill to condition the provision of exchange 
subsidies and cost-sharing subsidies under the Patient 
Protection and Affordable Care Act of 2010 upon a certification 
that a program to verify household income and other 
qualifications for such subsidies is operational. On September 
12, 2013, the House passed the bill, as amended, under a rule 
by a vote of 235-191. On October 16, 2013, the Senate passed 
the bill with a further amendment by a vote of 81-18, as well 
as an amendment to the title, which passed by unanimous 
consent. Later on October 16, 2013, the House passed, pursuant 
to a previous special order, a motion to agree to the Senate 
amendments by a vote of 285-144. On October 17, 2013, the 
amended version of H.R. 2775 was enacted into law. For prior 
legislative action on a related joint resolution (H.J. Res. 
59), see section 1b.
    As originally passed by the House, H.R. 2775 (then entitled 
the ``No Subsidies Without Verification Act'') would have 
provided that, notwithstanding any other provision of law, no 
exchange subsidies or cost-sharing subsidies enacted under the 
Patient Protection and Affordable Care Act of 2010 (P.L. 111-
148) could be provided prior to a certification by the 
Inspector General of the Department of Health and Human 
Services that a program is in place that successfully and 
consistently verifies the household income and coverage 
requirements of individuals applying for such subsidies prior 
to them being made available. As amended by the Senate and 
ultimately enacted into law, H.R. 2775, which was renamed the 
``Continuing Appropriations Act, 2014,'' required that, 
notwithstanding any other provision of law, the Secretary of 
Health and Human Services (HHS) shall ensure that health care 
exchanges verify that individuals applying for exchange 
subsidies or cost-sharing subsidies are eligible for such 
subsidies and that, prior to making such subsidies available, 
the HHS Secretary shall certify to Congress that the exchanges 
verify such eligibility. Additionally, the Senate amendment 
made continuing appropriations for fiscal year 2014 through 
January 15, 2014. In addition, the Senate amendment provided 
that the President may, within three days after enactment, 
certify to Congress that absent a suspension of the public debt 
limit, the Secretary of the Treasury would be unable to issue 
debt to meet existing commitments. The debt limit is suspended 
for the period beginning on the date on which the President 
submits to Congress such a certification and ending on February 
7, 2014. The debt limit, effective February 8, 2014, is 
increased to the extent that: the face amount of public debt 
obligations and those whose principal and interest are 
guaranteed by the U.S. government (except guaranteed 
obligations held by the Secretary of the Treasury) outstanding 
on such date exceeds the face amount of such obligations 
outstanding on the date of enactment of this Act.
    However, the debt limit is not suspended unless the 
issuance was necessary to fund a commitment incurred that 
required payment before February 8, 2014. Finally, it 
established procedures for congressional disapproval, by 
enactment of a joint resolution, by way of expedited procedures 
within 22 days after receipt of a certification by the 
President, of the exercise of authority to suspend the debt 
limit under this Act. For further information on a related 
joint resolution of disapproval (H.J. Res. 99), see Part IE, 
section 2.

b. H.J. Res. 59, Joint Resolution Making Continuing Appropriations for 
        Fiscal Year 2014 (later renamed the ``Bipartisan Budget Act of 
        2013'') (P.L. 113-67)

    On September 10, 2013, House Appropriations Committee 
Chairman Harold Rogers introduced H.J. Res. 59, a joint 
resolution making continuing appropriations for fiscal year 
2014. On September 20, 2013, the House passed the joint 
resolution, as amended, for the first time under a rule by a 
vote of 230-189. On September 27, 2013, the Senate passed the 
joint resolution with an amendment by a vote of 54-44. On 
September 29, 2013, the House approved, under a rule (H. Res. 
366), a motion to agree to the Senate amendment with two 
additional amendments. Pursuant to that rule, the adoption of 
the proposed House amendments was divided into two separate 
questions and voted on accordingly as House Amendment No. 1 and 
House Amendment No. 2, to the Senate amendment. House Amendment 
No. 1 was agreed to by a vote of 248-174, and House Amendment 
No. 2 was agreed to by a vote of 231-192. On September 30, 
2013, the Senate approved a motion to table the House 
amendments to the Senate amendment by a vote of 54-46. Later on 
September 30, 2013, the House approved, under a rule (H. Res. 
367), a motion to recede from its amendments and concur in the 
Senate amendment with a new amendment by a vote of 228-201. 
Later on September 30, 2013, the Senate approved a motion to 
table the House amendment to the Senate amendment by a vote of 
54-46. On October 1, 2013, the House approved a new rule (H. 
Res. 368) providing for consideration of H.J. Res. 59. That 
rule provided that the House take from the Speaker's table H.J. 
Res 59 with the House amendment to the Senate amendment, insist 
on its amendment, and request a conference with the Senate. The 
House approved the rule by a vote of 228-199. Also on October 
1, 2013, the following conferees were appointed: Appropriations 
Chairman Rogers, Representative Rodney Frelinghuysen, 
Representative Ander Crenshaw, Representative John Carter, 
Majority Leader Eric Cantor, Chairman Camp, Representative Paul 
Ryan, and Representative Tom Graves. Later on October 1, 2013, 
the Senate approved a motion to table the message from the 
House with respect to H.J. Res. 59 by a vote of 54-46.
    As originally passed by the House on September 20, 2013, 
H.J. Res. 59 would have made continuing appropriations for 
fiscal year 2014 through December 15, 2013. Additionally, Sec. 
137 of the joint resolution would have provided that, 
notwithstanding any other provision of law, no Federal funds 
shall be made available to carry out any provisions of 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. In addition, 
Sec. 138 of the House's original joint resolution would have 
required the Secretary of the Treasury, until December 15, 
2014, to issue debt to pay with legal tender, and solely for 
the purpose of paying, the principal and interest on U.S. 
obligations held by the public, or held by the Old-Age and 
Survivors Insurance Trust Fund and Disability Insurance Trust 
Fund, in the event that the federal debt reaches the statutory 
limit after enactment of the joint resolution. However, no debt 
could be issued unless the payment of allowed obligations would 
otherwise cause the statutory debt limit to be exceeded. The 
provision further required the Secretary, if such authority is 
exercised, to report to specified congressional committees each 
week the authority is in use and provide an accounting of: (1) 
the principal on mature obligations and interest due or accrued 
by the United States, and (2) any obligations issued pursuant 
to this joint resolution. Under the Senate amendment to H.J. 
Res. 59 passed on September 27, 2013, continuing appropriations 
for fiscal year 2014 would have been made through November 15, 
2013, and neither the prohibition on the use of funds for 
implementing the 2010 health care laws nor the debt limit-
related provision included in the original House version would 
have been retained. The version of H.J. Res. 59 passed by the 
House on September 29, 2013, included two House Amendments to 
the Senate amendment. Under House Amendment No. 1, the medical 
device excise tax enacted under the 2010 health care law would 
have been repealed and continuing appropriations for fiscal 
year 2014 would have been made through December 15, 2013. Under 
House Amendment No. 2, implementation of the 2010 health care 
laws would have been delayed for one year and continuing 
appropriations for fiscal year 2014 would have been made 
through December 15, 2013. Under the version of H.J. Res. 59 
that passed the House on September 30, 2013, the application of 
the individual mandate imposed under the 2010 health care laws 
would have been delayed for one year; Members of Congress, 
Congressional staff, the President, the Vice President, and 
political appointees (including White House staff) would have 
been required to enroll in the exchanges established under the 
2010 health care laws; and continuing appropriations for fiscal 
year 2014 would have been made through December 15, 2013. It 
was with respect to that version of H.J. Res. 59 that, pursuant 
to H. Res. 368, the House insisted upon its amendment and 
requested a conference with the Senate.
    For a description of further legislative action on a 
related bill (the ``Continuing Appropriations Act 2014,'' which 
was subsequently enacted as P.L. 113-46 and addressed 
continuing appropriations for fiscal year 2014 and other issues 
within the jurisdiction of the Ways and Means Committee), see 
the description in Section 1a. For further information on a 
related provision repealing the medical device excise tax that 
was also included in H.R. 4, a bill that also passed the House, 
see Part IA, section 2a.
    On December 12, 2013, the House passed a motion to recede 
and concur with an amendment in the Senate amendment that 
reflected the substance of the Bipartisan Budget Act of 2013. 
This legislation was agreed to by a recorded vote of 332-94. 
The legislation provides for $63 billion in temporary sequester 
relief accompanied by $85 billion in mandatory savings, 
achieving net deficit reduction of $23 billion over 10 years. 
In general, the legislation includes provisions designed to 
eliminate wasteful spending, cut corporate welfare, and make 
needed reforms to mandatory programs. Several provisions fall 
within the jurisdiction of the Ways and Means Committee: (1) 
Section 201 improves the collection of unemployment insurance 
overpayments; (2) Section 203 restricts access to the death 
master file; (3) Section 204 improves the identification of 
inmates requesting or receiving improper payments; and (4) 
Section 701 extends the user fees collected by the Department 
of Homeland Security's Bureau of Customs and Border Protection 
(CBP) from 2021 through 2023. H.J. Res 59 was signed by the 
President on December 26, 2013.

c. The ``Highway and Transportation Funding Act of 2014'' (P.L. 113-
        159)

    On July 8, 2014, Chairman Camp and Transportation and 
Infrastructure Committee Chairman Bill Shuster introduced H.R. 
5021, a bill to provide an extension of Federal-aid highway, 
highway safety, motor carrier safety, transit, and other 
programs funded out of the Highway Trust Fund (HTF). On July 
10, 2014, the Committee marked up the bill and ordered it 
favorably reported, as amended, by voice vote, and on July 14, 
2014, the report (H. Rept. 113-520, Part I) was filed. On July 
15, 2014, the House passed the bill under a rule by a vote of 
367-55. On July 29, 2014, the Senate passed the bill with an 
amendment by a vote of 79-18. On July 31, 2014, the House 
approved a motion that the House disagree to the Senate 
amendment by a vote of 272-150. On July 31, 2014, the Senate 
receded from its amendment by a vote of 81-13. On August 8, 
2014, the President signed the bill into law.
    H.R. 5021 ensured continued operation and funding of the 
Highway Trust Fund through May 31, 2015, and included a series 
of provisions--i.e., an appropriation from the Leaking 
Underground Storage Tank Trust Fund, a pension funding 
stabilization measure, and an extension of Customs user fees--
to address, in a budget-neutral manner, a projected shortfall 
in the HTF.

d. H.R. 83, The ``Consolidated and Further Continuing Appropriations 
        Act, 2015'' (P.L. 113-235)

    On January 3, 2014, Representative Donna Christensen 
introduced H.R. 83, a bill to require the Secretary of the 
Interior to assemble a team of technical, policy, and financial 
experts to address the energy needs of the insular areas of the 
United States and the Freely Associated States through the 
development of action plans aimed at reducing reliance on 
imported fossil fuels and increasing use of indigenous clean-
energy resources, and for other purposes. On July 17, 2013, the 
Energy and Commerce Committee marked up the bill and ordered it 
favorably reported, as amended, by unanimous consent, and on 
June 19, 2014, the report (H. Rept. 113-483) was filed. On 
September 15, 2014, the House passed the bill under suspension 
of the rules by voice vote. On September 18, 2014, the Senate 
passed the bill with an amendment by unanimous consent. On 
December 11, 2014, the House passed the bill with a further 
amendment (providing for consolidated and further continuing 
appropriations for FY '15, along with certain other measures) 
by a vote of 219-206. On December 13, 2014, the Senate 
concurred in the House amendment without further amendment by a 
vote of 56-40. On December 16, 2014, the President signed the 
bill into law.
    As enacted, H.R. 83 provides for consolidated and further 
continuing appropriations for FY '15, along with various other 
measures. With respect to provisions within the Ways and Means 
Committee's tax and health jurisdictions, H.R. 83 modifies and 
makes permanent the rules for multiemployer pension plans 
contained in the Pension Protection Act of 2006, while 
expanding disclosure regarding such plans to plan participants 
and employers, increasing PBGC premiums for multiemployer 
pension plans, making modifications to the rules for 
multiemployer plan mergers and partitions, and allowing certain 
severely underfunded multiemployer pension plans to cuts vested 
benefits to a level not lower than 110% of the PBGC guarantee. 
H.R. 83 also includes pension-related provisions involving a 
clarification of the normal retirement age and the application 
of cooperative and small employer charity pension plan rules to 
certain charitable employers whose primary exempt purpose is 
providing services with respect to children. H.R. 83 also 
exempts expatriate health plans, employers acting as sponsors 
of such plans, and health insurance issuers providing coverage 
under such plans from the health care coverage requirements of 
the Patient Protection and Affordable Care Act of 2010 (P.L. 
111-148) and the Health Care and Education Reconciliation Act 
of 2010 (P.L. 111-152) (collectively, the ACA) and deems 
expatriate health coverage to be minimum essential coverage for 
purposes of fulfilling the requirements imposed by the ACA's 
individual mandate. This provision also clarifies that H visa 
holders residing in the United States are not exempt from the 
ACA's ``Cadillac tax'' on high-cost plans. (For information on 
a related provision that passed the House as part of H.R. 4414, 
see Part IA, section 2y.) Additionally, H.R. 83 makes a 
technical correction to Sec. 833 of the Internal Revenue Code 
regarding certain rules related to medical loss ratios. With 
respect to provisions within the Committee's trade 
jurisdiction, H.R. 83 included the FY 2015 appropriation for 
the Trade Adjustment Assistance for Workers program and 
calendar year 2015 appropriation for Trade Adjustment 
Assistance for Firms. In addition, H.R. 83 included the FY 2015 
appropriations for the Office of the United States Trade 
Representative and the International Trade Commission. H.R. 83 
included a continuing resolution for appropriations to the 
Department of Homeland Security through February 27, 2015. With 
respect to provisions within the Committee's human resources 
jurisdiction, the legislation includes an extension of the 
Temporary Assistance for Needy Families (TANF) program through 
September 30, 2015. The legislation also extends the TANF 
contingency fund through FY 2016 and reserves money from that 
fund for welfare research and Census research (section 228 of 
H.R. 83).

e. H.R. 647, ``ABLE Act of 2014'' (P.L. 113-614)

    On February 13, 2013, Representative Ander Crenshaw 
introduced the ``ABLE Act'' (H.R. 647). The Committee on Ways 
and Means ordered the bill to be reported as amended on July 
31, 2014, and the report (H. Rept. 113-614, Part I) was filed 
on November 12, 2014. On November 12 and 13, 2014, Energy and 
Commerce Committee Chairman Fred Upton and Chairman Camp 
exchanged letters regarding the provisions of the bill within 
the jurisdiction of the Energy and Commerce Committee. Finally, 
on December 3, 2014, the bill passed the House by a vote of 
404-17. The ABLE Act was enacted as part of H.R. 5771 when the 
President signed it into law on December 19, 2014 (see Part IA, 
sec 2m for further information).
    H.R. 647, as agreed to in the House, amends the Internal 
Revenue Code of 1986 to provide States with the option to 
establish an ABLE program. Under the ABLE program, an ABLE 
account may be set up for any eligible State resident, who 
would generally be the only person who could take distributions 
from the account. ABLE Accounts are modeled after Code section 
529 savings accounts. Contributions into an account may be made 
by any person and would not be tax deductible. Income earned by 
the accounts would not be taxed. Distributions, including 
portions attributable to investment earnings generated by the 
account, to an eligible individual for qualified expenses would 
not be taxable. Individuals with ABLE accounts could maintain 
eligibility for means-tested benefit programs such as SSI and 
Medicaid.

     2. OTHER MULTI-JURISDICTIONAL ISSUES DURING THE 113TH CONGRESS

Budget Hearings

    On April 11, 2013, the Full Committee received testimony on 
the details of the provisions of the President's FY14 budget 
proposals that are within the Committee's jurisdiction from 
Jacob J. Lew, Secretary, United States Department of the 
Treasury.
    On April 12, 2013, the Full Committee received testimony on 
the details of the President's HHS FY14 budget proposals that 
are within the Committee's jurisdiction from Kathleen Sebelius, 
Secretary, United States Department of Health and Human 
Services.
    On March 6, 2014, the Full Committee received testimony on 
the details of the provisions of the President's FY15 budget 
proposals that are within the Committee's jurisdiction from 
Jacob J. Lew, Secretary, United States Department of the 
Treasury.
    On March 12, 2014, the Full Committee received testimony on 
the details of the President's HHS FY15 budget proposals that 
are within the Committee's jurisdiction from Kathleen Sebelius, 
Secretary, United States Department of Health and Human 
Services.

                     II. OVERSIGHT ACTIVITY REVIEW


                          A. Oversight Agenda

                       Committee on Ways and Means,
                             U.S. House of Representatives,
                                 Washington, DC, February 15, 2013.
Hon. Darrell Issa,
Chairman, Committee on Oversight & Government Reform,
Rayburn House Office Bldg., Washington, DC.
Hon. Candice S. Miller,
Chairman, Committee on House Administration,
Longworth House Office Bldg., Washington, DC.
    Dear Chairman Issa and Chairman Miller: 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 
113th 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 and other activities related 
to comprehensive tax reform.
     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 113th Congress. Specifically, 
discuss and consider legislative and administrative proposals 
contained in the President's fiscal year 2014 and 2015 budgets.
     Appropriate Tax Relief for Individuals, Families, 
and Employers. Hearings and other activities regarding 
appropriate tax relief measures for individual taxpayers, 
families, and employers of all sizes.
     Tax Provisions Contained in the ``Affordable Care 
Act'' (ACA). Hearings and other activities regarding various 
tax provisions contained in 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), known 
collectively as the ACA. Continued oversight and other 
activities related to ACA tax provisions, including especially 
those scheduled for implementation in 2013 or 2014, such as the 
individual mandate, the employer mandate, the Exchange 
subsidies, the medical device tax, and the 3.8 percent surtax 
on capital gains, dividends, and other investment income.
     Internal Revenue Service Operations/Administration 
of Tax Laws. Oversight of the major Internal Revenue Service 
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 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 electronic 
filing, and improper payments levels and fraud prevention 
efforts. Discuss proposed funding and staffing levels for the 
IRS, and legislative proposals and administrative proposals 
contained in the President's fiscal year 2014 and 2015 budgets.
     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. Review IRS tax-exempt 
application process and agency oversight of new exempt 
organizations.
     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 the 
refundable federal income tax credit designed to assist low to 
moderate income working individuals and families. Evaluate the 
participation and improper payment rates within the program, 
and IRS efforts to eliminate EITC abuse.
     Tax Scams and Improper Payments. Oversight of the 
latest tax scams and tax fraud activities with a goal of 
protecting taxpayers and preventing identity theft. Examine IRS 
initiatives and efforts to curb tax fraud and the abuse of tax 
credits, specifically improper payments in the administration 
of tax credits. Review IRS processes designed to identify and 
remedy 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. Oversight hearing with the Health and Human Services 
Secretary to discuss priorities for the 113th 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 2014 and 2015 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 the ACA and related 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 CMS, including 
issuance of regulations and their impact on Medicare 
beneficiaries and providers; 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; 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 the ACA and related 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 Temporary Assistance for Needy Families (TANF) and 
related welfare reform programs. Review the U.S. Department of 
Health and Human Services' July 2012 ``Information Memorandum'' 
suggesting that States could seek ``waivers'' of work 
requirements for welfare recipients. Investigate TANF 
Maintenance of Effort (MOE) spending requirements and their 
interaction with TANF work requirements. Examine barriers to 
increasing self-sufficiency among low-income families with 
children, and how changes may better address the needs of adult 
beneficiaries who face barriers to employment. Review the role 
that TANF and related programs such as child care and child 
support enforcement play in facilitating work and economic 
opportunity for low-income families. Oversee implementation of 
recent legislation that strengthened program integrity 
regarding accessing TANF benefits.
     Unemployment Compensation. Provide oversight of 
the nation's unemployment compensation benefits and employment 
security systems. Review implementation of program reforms 
contained in Public Law 112-96, The Middle Class Tax Relief and 
Job Creation Act of 2012, especially those designed to 
accelerate returns to work, prevent inappropriate benefit 
payments, and improve overpayment recovery.
     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 promote adoption, strengthen family connections, and 
successfully address the health and educational needs of foster 
children. Consider proposals for reauthorizing several child 
welfare programs whose authorizations expire at the end of FY 
2013, including adoption incentives and family connection 
grants.
     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 improve recipient outcomes and reduce 
administrative complexities in order to target program 
resources to those most in need.
     Review and, Where Appropriate, Identify 
Opportunities to Eliminate Duplicate Programs. Review 
interactions among programs serving low-income populations so 
they can more efficiently and effectively operate, including 
through the enhanced use of technology. Additional proposals 
and ideas, such as those identified by the GAO's annual report 
on duplication, overlap, and fragmentation, should also be 
examined to reduce program duplication and improve the overall 
effectiveness of efforts to serve low-income populations.

Matters under the Committee's Social Security Jurisdiction:

     Securing the Future of Social Security. Examine 
the role of Social Security benefits in ensuring retirement 
security for today's and future retirees, financing challenges 
facing Social Security, the cost to taxpayers and beneficiaries 
of delay in addressing those challenges, and options to 
strengthen Social Security, including how the program is 
meeting the needs of today's and tomorrow's beneficiaries.
     Strengthening the Disability Insurance (DI) 
program. Examine the effectiveness of DI benefits in meeting 
the needs of individuals with disabilities today and the 
process for both determining eligibility for benefits and 
appealing denied applications, along with options to strengthen 
the program.
     Stewardship of Social Security programs. Provide 
oversight of the management, performance, and long-range 
strategic planning related to Social Security programs, 
including the challenges facing the new Commissioner, the 
impact of tight resources on the SSA's ability to conduct 
program integrity reviews, and planning for the future 
representative payee needs of aging beneficiaries.
     Protecting the Privacy of Social Security Numbers 
(SSN). Examine the integrity and protection of SSNs by the 
Social Security Administration (SSA), including the SSA's death 
records and SSN verification systems, and the use of SSNs as 
identifiers and in identity theft and other fraud, along with 
options for change.
     SSA's Information Technology (IT) Infrastructure. 
Assess the management, performance, and strategic planning for 
future programs and systems development related to the SSA's IT 
infrastructure.
     Deployment of Resources. Oversight of the SSA's 
deployment of tight resources to serve the public and 
taxpayers, including evolving service delivery approaches, 
policy administration and program implementationimpacts, and 
the SSA's role in supporting other Federal programs through 
interagency and data sharing agreements.

Matters under the Committee's Trade Jurisdiction:

     Trade Promotion Authority (TPA). Consideration of 
authority for the President to negotiate and conclude trade 
agreements in consultation with Congress, and to provide a 
clear framework for Congressional consideration and 
implementation.
     Miscellaneous Tariff Bill (MTB). Continue work 
begun in the 112th Congress concerning noncontroversial bills 
to eliminate or reduce duties on products not made in the 
United States, in accordance with bipartisan transparency 
guidelines.
     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.
     Customs Authorization. Continue work begun in the 
112th Congress to consider legislation to authorize U.S. 
Customs and Border Protection, particularly to streamline and 
facilitate legitimate and compliant trade at the border, 
automate CBP processes, and improve enforcement.
     Trans-Pacific Partnership (TPP) Negotiations. 
Continued consultation with the Administration to evaluate the 
status of the negotiations and specify Member views on U.S. 
negotiating positions, with the goal of concluding the 
negotiations in 2013.
     Other Bilateral and Regional Negotiations. 
Evaluate prospect for additional trade negotiations, including 
the International Services Agreement and a U.S./EU free trade 
agreement, as well as bilateral investment treaty negotiations.
     Preference Programs. Oversight of major U.S. trade 
preference programs, including the Generalized System of 
Preferences (expiring July 2013), the Andean Trade Preferences 
Act (expiring July 2013), and the African Growth and 
Opportunity Act (expiring 2015).
     World Trade Organization (WTO). Oversight of U.S. 
goals, dispute settlement, the prospect for a trade 
facilitation agreement and expansion of the information 
technology agreement, and WTO accessions.
     Enforcement. Oversight of enforcement of U.S. 
rights and rights under trade agreements, including the WTO 
Agreements and bilateral and regional free trade agreements, to 
hold U.S. trading partners accountable. 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.
     Role of Trade in U.S. Job Creation. Oversight of 
the role of trade in creating U.S. jobs and how to create new 
market access for U.S. manufactured goods, agriculture, and 
services.
     Trade Sanctions. Oversight concerning import 
sanctions with, among others, Iran, Burma, North Korea, Syria, 
and Cuba.
     Implemented Trade Agreements. Oversight of 
implemented agreements with Colombia; Panama; Korea; Peru; 
Costa Rica, Dominican Republic, El Salvador, Guatemala, and 
Honduras (CAFTA-DR); Oman; Bahrain; Singapore; Chile; 
Australia; Morocco; Jordan; Canada and Mexico (NAFTA); and 
Israel.
     Trade Adjustment Assistance. Oversight concerning 
the Trade Adjustment Assistance programs for workers, firms, 
communities, and farmers.
     Priorities of the Office of the United States 
Trade Representative (USTR). Oversight over USTR to evaluate 
priorities for the 113th 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 113th Congress progresses over the coming two 
years.
            Sincerely,
                                                 Dave Camp,
                                                          Chairman.

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


                       SUBCOMMITTEE ON OVERSIGHT

Full Committee Hearings

    Actions Taken: On May 17, 2013, the full Committee received 
testimony on the Internal Revenue Service's practice of 
discriminating against applicants for tax-exempt status based 
on the political leanings of the applicants from (i) Steve 
Miller, Acting Commissioner of the Internal Revenue Service; 
and (ii) J. Russell George, Treasury Inspector General for Tax 
Administration.
    On June 4, 2013, the full Committee received testimony on 
organizations that were targeted as part of the Internal 
Revenue Service's practice of discriminating against applicants 
for tax-exempt status based on their personal beliefs from (i) 
John Eastman, Chairman, National Organization for Marriage; 
(ii) Dianne Belsom, Laurens County Tea Party; (iii) Becky 
Gerritson, Wetumpka Tea Party; (iv) Karen Kenney, San Fernando 
Valley Patriots; (v) Kevin Kookogey, Founder and President, 
Linchpins of Liberty; and (vi) Sue Martinek, Coalition for Life 
of Iowa.
    On June 27, 2013, the full Committee received testimony on 
the Internal Revenue Service's 30-day report on the practice of 
discriminating against applicants for tax-exempt status based 
on their personal beliefs from (i) Daniel Werfel, Principal 
Deputy Commissioner and Deputy Commissioner for Services and 
Enforcement, Internal Revenue Service.

Subcommittee Hearings

            1. Affordable Care Act
    Actions Taken: On March 5, 2013, the Subcommittee on 
Oversight received testimony on implementation of the tax and 
tax-related provisions contained in the Affordable Care Act 
(ACA) from (i) Douglas Holtz-Eakin Ph.D., President, American 
Action Forum; (ii) Dan Moore, President & CEO, Cyberonics; 
Chairman, Medical Device Manufacturers Association; (iii) Walt 
Humann, President & CEO, OsteoMed; (iv) David Kautter, Managing 
Director of the Kogod Tax Center, American University; 
Executive-in-residence, Department of Accounting and Taxation; 
(v) Shelly Sun, CEO and Co-Founder of BrightStar Care; (vi) 
Hugh Joyce, James River Heating and Air Conditioning Company; 
(vii) Paul N. Van de Water Ph.D., Senior Fellow, Center on 
Budget and Policy Priorities.
    On June 10, 2014, the Subcommittees on Oversight and Health 
received testimony regarding the government's ability to verify 
income and insurance information, ensure accuracy of premium 
tax credits, and the effects of these challenges on the 2015 
tax-filing season from (i) Douglas Holtz-Eakin, President, 
American Action Forum; (2) Ryan Ellis, Tax Policy Director, 
Americans for Tax Reform; (3) Katie W. Mahoney, Executive 
Director of Health Policy, U.S. Chamber of Commerce; (4) Bryan 
C. Skarlatos, Partner, Kostelanetz & Fink, LLP; and (5) Ron 
Pollack, Executive Director, Families USA.
    On July 23, 2014, the Subcommittee on Oversight received 
testimony on the federal government's ability to protect 
premium tax credits from waste, fraud, and abuse from (i) Seto 
Bagdoyan, Acting Director, Audit Services, Forensic Audits and 
Investigative Service, Government Accountability Office.
            2. Prioritization of the Statutory Debt Limit
    Action Taken: On April 10, 2013, the Subcommittee on 
Oversight received testimony on the government's ability to 
prioritize its obligations and continue operations should the 
U.S. Treasury reach its statutory debt limit and exhaust 
extraordinary measures, and concerns by Members of Congress 
about the operation of current law in such a circumstance from 
(i) The Honorable Michele Bachmann (MN-6); (ii) The Honorable 
Tom McClintock (CA-4); (iii) The Honorable Steve Scalise (LA-
1); (iv) The Honorable David Schweikert (AZ-6); and (v) The 
Honorable Daniel Webster (FL-10).
            3. Internal Revenue Service (IRS) 2013 Filing Season
    Actions Taken: On April 25, 2013, the Subcommittee on 
Oversight received testimony on the 2013 tax return filing 
season, the IRS' fiscal year 2014 budget request, and IRS 
operations generally from (i) Steven Miller, Acting 
Commissioner, Internal Revenue Service.
    On May 7, 2014, the Subcommittee on Oversight received 
testimony on the 2014 tax return filing season, the IRS's 
fiscal year 2015 budget request, and IRS operations generally 
from (i) John Koskinen, Commissioner, Internal Revenue Service.
            4. IRS Colleges and Universities Compliance Project
    Action Taken: On May 8, 2013, the Subcommittee on Oversight 
received testimony on the findings of the IRS's Colleges and 
Universities Compliance Project final report and examined the 
causes for the widespread noncompliance found through the audit 
among tax-exempt colleges and universities from (i) Lois 
Lerner, Director, Exempt Organizations Division, Internal 
Revenue Service.
            5. IRS Exempt Organizations Division
    Action Taken: On September 8, 2013, the Subcommittee 
received testimony on the current state and practices of the 
IRS's Exempt Organizations Division at the IRS following the 
May 14, 2013 TIGTA audit report and then-Principal Deputy 
Commissioner Werfel's June 25, 2013 report from (i) Daniel 
Werfel, Acting Commissioner, Internal Revenue Service.
            6. New Leadership of the Internal Revenue Service
    Action Taken: On February 5, 2014, the Subcommittee on 
Oversight received testimony on a variety of issues facing the 
IRS, including the ongoing investigation into the IRS's 
targeting of certain taxpayers, proposed regulations regarding 
501(c)(4) groups, IRS responsibilities under the ACA, and 
others from (i) John Koskinen, Commissioner, Internal Revenue 
Service.

                         SUBCOMMITTEE ON TRADE

1. Trade Promotion Authority

    Actions taken: The Committee has engaged in intensive 
bipartisan, bicameral discussions to renew Trade Promotion 
Authority (TPA).
    On March 13, 2013, the Trade Subcommittee held a hearing on 
U.S.-India Trade Relations. Among the issues discussed, the 
witnesses stressed the importance of TPA. The Subcommittee 
received testimony from: (i) Dan Twining, Senior Fellow for 
Asia, German Marshall Fund of the United States; (ii) Arvind 
Subramanian, Senior Fellow, Peterson Institute for 
International Economics, and the Center for Global Development; 
(iii) Allen F. Johnson, Ambassador, Founder, Allen F. Johnson & 
Associates, and Former Chief Agricultural Negotiator, Office of 
the United States Trade Representative; (iv) Dean Garfield, 
President & CEO, Information Technology Industry Council; and 
(v) Roy Waldron, Senior Vice President and Chief Intellectual 
Property Counsel, Pfizer.
    On May 16, 2013, the Trade Subcommittee held a hearing on 
the U.S.-EU Trade and Investment Partnership Negotiations. 
Among the issues discussed, the witnesses highlighted the 
importance of TPA for the conduct of the negotiations. The 
Committee heard testimony from: (i) Ambassador Stuart E. 
Eizenstat, Partner, Covington & Burling LLP, on behalf of the 
Transatlantic Business Coalition; (ii) Inga Carus, President & 
CEO, Carus Corporation; (iii) James Grueff, Principal, Decision 
Leaders; and (iv) Greg Slater, Director, Global Trade and 
Competition Policy, Intel Corporation, on behalf of the 
Business Coalition for Transatlantic Trade and the Coalition of 
Services Industries.
    On June 12, 2013, the Trade Subcommittee held a hearing on 
the U.S.-Brazil Trade and Investment Relationship. Among the 
issues discussed, the witnesses remarked on the importance of 
TPA. The Subcommittee received testimony from: (i) Thomas F. 
McLarty III, Chairman, McLarty Associates; (ii) Andrees R. 
Gluski, Chief Executive Officer, AES Corporation; (iii) Doug 
Hundt, President of Underground Solutions, Vermeer Corporation; 
and (iv) Roberto Marques, Company Group Chairman, Johnson & 
Johnson Consumer Companies of North America.
    On July 18, 2013, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, the United States 
Trade Representative. Considerable focus was given during the 
hearing to the need for TPA legislation and its importance in 
furthering the U.S. trade agenda.
    On January 9, 2014, Chairman Camp, along with then-Senate 
Finance Committee Chairman Baucus and Senate Finance Committee 
Ranking Member Hatch, introduced H.R. 3830, ``Bipartisan 
Congressional Trade Priorities Act of 2014.'' The bill includes 
a detailed list of Congressional objectives and directions for 
the Administration to follow and achieve, mandatory 
Congressional consultation requirements, and rules to ensure 
that Congress has the final say in approving a trade agreement. 
The bill includes a number of new and expanded consultation, 
transparency, and oversight provisions. Of particular interest, 
H.R. 3830 statutorily ensures that every Member of Congress has 
access to negotiating text and requires USTR to meet and 
consult with any interested Member of Congress, at any time. 
TPA also expands scope of the Administration's consultation 
requirements before, during, and after negotiations. It also 
provides that any Member of Congress can be designated as a 
Congressional Adviser, which means that they are automatically 
accredited to attend negotiating rounds and are consulted 
regularly. TPA also requires transparency, as well as processes 
for public participation and collaboration through written 
guidelines on public engagement and on information-sharing with 
newly established advisory committees. Furthermore, the Act 
expands reporting requirements on the effects of trade 
agreements and requires that all reports be made public.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United State Trade 
Representative. Among the issues covered were Trade Promotion 
Authority and the Bipartisan Congressional Trade Priorities Act 
of 2014.
    On June 11, 2014, the Subcommittee held a hearing on U.S. 
agriculture trade. The witnesses discussed the importance of 
TPA in enhancing U.S. agriculture trade. The Subcommittee 
received testimony from: (i) Dermot Hayes, Professor, Pioneer 
Chair in Agribusiness, Iowa State University; (ii) Bob McCan, 
President, National Cattlemen's Beef Association; (iii) Andrei 
Mikhalevsky, President and CEO, California Dairies Inc.; (iv) 
Ryan Turner, President, Westside Trading Company; and (v) 
Terence Stewart, Managing Partner, Stewart and Stewart.
    On July 17, 2014, the Chairman Dave Camp, along with 
twenty-two Republican Ways and Means Committee Members, sent a 
letter to U.S. Trade Representative Michael Froman urging him 
to not conclude Trans-Pacific Partnership negotiations before 
TPA is enacted.

2. Miscellaneous Tariff Bill (``MTB'')

    Actions taken: On March 30, 2012, Chairman Camp, along with 
Ranking Member Levin, then-Trade Subcommittee Chairman Brady, 
and then-Ranking Member McDermott, announced the commencement 
of the Miscellaneous Tariff Bill (MTB) process, inviting 
Members to introduce bills and submit financial disclosures, 
and subsequently commencing a public comment period. The 
independent International Trade Commission reviewed the 
submitted bills and provided reports to the Committee. 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.
    On January 1, 2013, Chairman Camp, Ranking Member Levin, 
then-Chairman Brady, and then-Ranking Member McDermott 
introduced H.R. 6727, ``The U.S. Job Creation and Manufacturing 
Competitiveness Act of 2013.'' The package included provisions 
from more than 2,000 bills introduced in the House and Senate 
that met the requirements of the MTB process.
    Action then began on the bill early in the 113th Congress. 
Members who introduced bills in the 112th Congress and wished 
to have their provisions included in the 113th Congress MTB 
process were required to submit 113th Congress Disclosure Forms 
to refresh their disclosure information by April 2, 2013. 
Members were not required to reintroduce their bills in the 
113th Congress, and no new bills were accepted into the 
process. The Committee required that bills whose sponsors did 
not return in the 113th Congress be adopted by another Member 
to be considered. Sponsoring, cosponsoring, as well as adopting 
Members were required to submit one 113th Congress MTB 
Disclosure Form for each bill they sponsored/cosponsored/
adopted for the bill to be considered in the 113th Congress MTB 
process.
    On July 17, 2013, Chairman Camp, Ranking Member Levin, 
Trade Subcommittee Chairman Nunes, and Trade Subcommittee 
Ranking Member Rangel announced the re-introduction of H.R. 
2708, ``The U.S. Job Creation and Manufacturing Competitiveness 
Act of 2013.'' This bill contained a few modifications and 
technical corrections to the bill introduced in the 112th 
Congress.

3. China

    Actions taken: On July 18, 2013, the Committee held a 
hearing on the U.S. trade agenda with Ambassador Michael 
Froman, United States Trade Representative. The hearing 
included discussion of 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. The hearing also included discussion on 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 July 9, 2013, Chairman Camp sent a letter signed by 
Ranking Member Levin, Senate Finance Chairman Baucus, and 
Senate Finance Ranking Member Hatch to Treasury Secretary Lew, 
Secretary of State Kerry, Secretary of Commerce Pritzker, and 
Ambassador Froman about the upcoming meeting of the U.S.-China 
Strategic & Economic Dialogue (S&ED). The letter discussed 
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 September 9, 2013, the Committee held a meeting with 
Treasury Secretary Lew and United States Trade Representative 
Ambassador Froman about the Administration's approach to 
currency issues.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the issues covered, the Ambassador 
talked about the importance of the U.S. trade relationship with 
China, the ongoing Bilateral Investment Treaty negotiations, 
currency issues, and Chinese barriers to U.S. trade and 
investment.
    On July 8, 2014, Chairman Dave Camp, along with Ranking 
Member Sander Levin, Senate Finance Committee Chairman Ron 
Wyden, and Senate Finance Committee Ranking Member Orrin Hatch, 
sent letter to Secretary of Treasury Jacob Lew, Secretary of 
State John Kerry, Secretary of Commerce Penny Pritzker, and 
U.S. Trade Representative Michael Froman on the U.S.-China 
Strategic and Economic Dialogue and the Asia-Pacific Economic 
Cooperation summit. The letter discussed the opportunity to 
address China's barriers U.S. trade and investment and 
encourage China's efforts to balance its economy. On September 
10, 2014, the U.S. Department of Treasury sent a response 
discussing the Administration's efforts to press China to 
implement its reform agenda and including a U.S. Fact Sheet 
highlighting key S&ED Economic Track outcomes. On September 12, 
2014, the U.S. Department of Commerce and the U.S. Trade 
Representative sent a response providing further details of 
progress made on trade and investment issues.
    The Committee continues to hold regular staff consultations 
with USTR and the Treasury and Commerce Departments regarding 
U.S.-China issues.

4. Customs Reauthorization

    Actions taken: On December 17, 2012, then-Trade 
Subcommittee Kevin Brady introduced in the 112th Congress 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 then-
Trade Subcommittee Ranking Member Jim McDermott introduced H.R. 
6656. The Committee received comments on these bills from 
numerous stakeholders.
    On January 4, 2013, Representative Charles Boustany 
reintroduced his bill in the 113th Congress, H.R. 166, to 
prevent the evasion of antidumping and countervailing duty 
orders.

5. Trans-Pacific Partnership

    Actions taken: On April 24, 2013, the United States Trade 
Representative notified Congress that the Administration 
intends to include Japan in the ongoing negotiations of the 
Trans-Pacific Partnership Agreement (TPP).
    On July 18, 2013, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the current trade issues covered 
were the structure, content, and prospect for the ongoing TPP 
negotiations.
    On September 9, 2013, the Committee held a meeting with 
Treasury Secretary Lew and United States Trade Representative 
Ambassador Froman about the Administration's approach to 
currency issues.
    On December 6-11, 2013, the Committee conducted a 
bipartisan staff delegation to Singapore to participate in the 
TPP Trade Ministers meeting and to meet with officials from the 
United States and TPP countries.
    On February 19-26, 2014, the Committee conducted a 
bipartisan staff delegation to Singapore to participate in the 
TPP Trade Ministers meeting and to meet with officials from the 
United States and TPP countries.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. The Ambassador discussed the progress, 
content, and prospect for a comprehensive and ambitious TPP 
agreement, as well as other trade issues.
    On May 16-21, 2014, the Committee conducted a bipartisan 
staff delegation to Singapore to participate in the TPP Trade 
Ministers meeting and to meet with officials from the United 
States and TPP countries.
    On June 11, 2014, the Subcommittee on Trade held a hearing 
on U.S. agriculture trade. The witnesses discussed the 
potential for a high standard TPP agreement to benefit U.S. 
agriculture trade, as well as other trade issues. The 
Subcommittee received testimony from: (i) Dermot Hayes, 
Professor, Pioneer Chair in Agribusiness, Iowa State 
University; (ii) Bob McCan, President, National Cattlemen's 
Beef Association; (iii) Andrei Mikhalevsky, President and CEO, 
California Dairies Inc.; (iv) Ryan Turner, President, Westside 
Trading Company; and (v) Terence Stewart, Managing Partner, 
Stewart and Stewart.
    On July 6-9, 2014, the Committee conducted a bipartisan 
staff delegation to Ottawa, Canada to participate in the TPP 
Chief Negotiators meeting and to meet with officials from the 
United States and TPP countries.
    On July 30, 2014, Chairman Camp, along with 139 Republican 
and Democratic Members of the House of Representative, sent a 
letter to President Barack Obama regarding participation by 
Japan and Canada in the TPP negotiations. The letter urged the 
Administration to hold Japan and Canada to the same high 
standards as other TPP partners. On August 11, 2014, the U.S. 
Trade Representative sent a response to convey the 
Administration's desire to reach an agreement that secures 
comprehensive and meaningful market access from all TPP 
partners.
    On September 1-10, 2014, the Committee conducted a 
bipartisan staff delegation to Hanoi, Vietnam to participate in 
the TPP Chief Negotiators meeting and to meet with officials 
from the United States and TPP countries.
    On October 20-28, 2014, the Committee conducted a 
bipartisan staff delegation to Canberra and Sydney, Australia 
to participate in the TPP Chief Negotiators and Trade Ministers 
meetings and to meet with officials from the United States and 
TPP countries.
    On November 5-9, 2014, the Committee conducted a bipartisan 
staff delegation to Beijing, China, to participate in the Asia-
Pacific Economic Cooperation forum Trade Ministers meetings and 
the TPP Trade Ministers meetings and to meet with officials 
from the United States and TPP countries.
    Throughout the 113th Congress, Committee staff held 
frequent and extensive consultations with USTR and other 
agencies to discuss ongoing progress in the negotiations and to 
provide Member views on the conduct and content of the 
negotiations.

6. Other Bilateral and Regional Negotiations and Issues

            a. U.S.-EU Trade Agreement Negotiations
    Actions taken: On May 16, 2013, the Trade Subcommittee held 
a hearing on the U.S.-EU Trade and Investment Partnership 
Negotiations. The focus of the hearing was on the benefits and 
challenges of expanding trade with the EU, specifically through 
the trade and investment agreement. The hearing focused on 
tariff barriers to trade, regulatory barriers including 
sanitary and phytosanitary barriers to U.S. agricultural 
exports, opportunities for regulatory cooperation and 
coherence, services and investment barriers, and ways to 
strengthen regulatory cooperation between the United States and 
the EU pertaining to third country issues. The Committee heard 
testimony from: (i) Ambassador Stuart E. Eizenstat, Partner, 
Covington & Burling LLP, on behalf of the Transatlantic 
Business Coalition; (ii) Inga Carus, President & CEO, Carus 
Corporation; (iii) James Grueff, Principal, Decision Leaders; 
and (iv) Greg Slater, Director, Global Trade and Competition 
Policy, Intel Corporation, on behalf of the Business Coalition 
for Transatlantic Trade and the Coalition of Services 
Industries.
    On July 18, 2013, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the current trade issues covered 
were the benefits and challenges of expanding trade with the 
EU, specifically through the trade and investment agreement.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. The Ambassador discussed the structure, 
content and prospects of the ongoing Transatlantic Trade and 
Investment Partnership (TTIP) negotiations with the European 
Union, as well as other current trade issues.
    On May 9, 2014, Chairman Camp, along with 177 Republican 
and Democratic Members of the House of Representatives, sent a 
letter to Secretary of Agriculture Andy Vilsack and U.S. Trade 
Representative Michael Froman urging the Administration to 
reach an ambitious on dairy trade in the TTIP negotiations. The 
letter asked the Administration to place a high priority on 
removing tariff and nontariff barriers that the U.S. dairy 
industry encounters when shipping to the European Union. On 
June 4, 2014, the Committee received a response from the U.S. 
Trade Representative addressing the efforts remove barriers to 
U.S. dairy and agriculture exports in the TTIP negotiations.
    On May 21, 2014, the Committee conducted a bipartisan staff 
delegation to Arlington, Virginia to participate in the fifth 
round of TTIP negotiations and to meet with officials from the 
European Union and the United States.
    On June 11, 2014, the Subcommittee on Trade held a hearing 
on U.S. agriculture trade. The witnesses spoke about the 
potential for the TTIP to reduce barriers to agriculture trade, 
as well as other trade issues. The Subcommittee received 
testimony from: (i) Dermot Hayes, Professor, Pioneer Chair in 
Agribusiness, Iowa State University; (ii) Bob McCan, President, 
National Cattlemen's Beef Association; (iii) Andrei 
Mikhalevsky, President and CEO, California Dairies Inc.; (iv) 
Ryan Turner, President, Westside Trading Company; (v) Terence 
Stewart, Managing Partner, Stewart and Stewart.
    On October 1, the Committee conducted a bipartisan staff 
delegation to Chevy Chase, Maryland to participate in the 
seventh round of TTIP negotiations and to meet with officials 
from the European Union and the United States.
    From October 5-8 Chairman Camp led a Congressional 
delegation with Reps. Brady and Paulsen to Brussels, Belgium 
and London, England. The purpose of the trip was to meet with 
U.S. government officials, Members of the European Parliament, 
European Commission officials, United Kingdom officials, and 
the U.S. and European private sector to discuss the ongoing 
TTIP negotiations and other bilateral and multilateral trade 
issues.
    The Committee has also held frequent and extensive 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. Trade in Services Agreement Negotiations
    On January 15, 2013, Congress received notification from 
the U.S. Trade Representative of the Administration's intent to 
enter into negotiations for an ambitious agreement on 
international trade in services (TiSA) on a plurilateral basis 
with the WTO Members comprising the Really Good Friends of 
Services--WTO Members that are willing and able to agree to a 
high-standard agreement. On July 25, the Committee received 
notification from the U.S. Trade Representative of the 
Administration's intent to join a consensus among TISA 
participants to invite Paraguay and Liechtenstein to join the 
TISA negotiations. On November 4, 2014, the Committee received 
notification from the U.S. Trade Representative of the 
Administration's intent to join a consensus among TiSA 
participants to invite Uruguay to join the TiSA negotiations. 
All of these steps followed substantial consultations between 
the Committee and the Office of the U.S. Trade Representative.
    The Committee has also engaged in frequent and extensive 
staff consultations with USTR to discuss ongoing progress in 
the negotiations and to provide Member views on the conduct and 
content of the negotiations.
            c. WTO Environmental Goods Agreement Negotiations
    On March 21, 2014, Congress received notification from the 
U.S. Trade Representative of the Administration's intent to 
enter into negotiations at the World Trade Organization aimed 
at eliminating tariffs on a wide range of environmental goods 
(EGA) on a plurilateral basis with those WTO Members willing 
and able to agree to a high-standard agreement to eliminate 
tariffs on a wide range of environmental goods, to be 
implemented on a Most Favored Nation basis. On October 20, 
2014, the Committee received notification from the U.S. Trade 
Representative of the Administration's intent to join a 
consensus among EGA participants to invite Israel to join the 
EGA negotiations. On November 19, 2014, the Committee received 
notification from the U.S. Trade Representative of the 
Administration's intent to join a consensus among EGA 
participants to invite Turkey to join the EGA negotiations. On 
December 12, 2014, the Committee received notification from the 
U.S. Trade Representative of the Administration's intent to 
join a consensus among EGA participants to invite Iceland to 
join the EGA negotiations.
    The Committee has also engaged in frequent staff 
consultations with USTR to discuss ongoing progress in the 
negotiations and to provide Member views on the conduct and 
content of the negotiations.
            d. Bilateral Investment Treaty Negotiations
    The Committee has held staff consultations with USTR and 
the Department of State to discuss the ongoing negotiation of 
Bilateral Investment Treaties (BITs) with China, India, 
Mauritius, and Pakistan, as well as exploratory discussions 
that USTR and State have held with Ghana, Gabon, the East 
African Community, Kuwait, Cambodia, and Taiwan.
            e. Burma
    In 2012, Congress passed and the President signed into law 
H.R. 5986, 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. After consultation with Congress, the 
President waived the imposition of all import sanctions with 
the exception of those on jadeite and rubies. Congress did not 
renew the legislative ban on importation of Burmese products 
when the sanctions lapsed on July 26, 2013.
    On May 13, 2013, the Committee received the U.S. Department 
of State report pursuant to the Burmese Freedom and Democracy 
Act of 2003 covering the period of April 2012 through March 
2013.
    On July 3, 2013, the Committee received the revised U.S. 
Department of State report pursuant to the Burmese Freedom and 
Democracy Act of 2003 covering the period of April 2012 through 
March 2013.
    On August 7, 2013, the President issued Executive Order 
13651, which banned the importation of Burmese jadeite and 
rubies, pursuant to the President's authorities under the 
International Emergency Economic Powers Act.
    On August 14, 2013, the Committee received the U.S. 
Department of State report on Burmese JADE Act of 2008 on 
Burma's timber trade.
    On May 15, 2014, the President issued a notice extending 
the national emergency with respect to Burma, pursuant to the 
International Emergency Economic Powers Act (IEEPA), which 
allows all executive orders and actions taken by the President 
with respect to Burma under IEEPA to continue.
            f. India
    The Committee has held regular staff consultations with 
USTR and the Treasury and Commerce Departments regarding U.S.-
India issues. On March 13, 2013, the Trade Subcommittee held a 
hearing on U.S.-India Trade Relations. The focus of the hearing 
was the growing trade and investment relationship between the 
two countries as well as the challenges facing U.S. job 
creators in this market. The Committee explored the positive 
aspects of the relationship while examining India's tariff and 
non-tariff barriers that affect U.S. businesses, farmers, 
ranchers, and workers. Additionally, the Committee analyzed how 
trade and investment between the two countries could be 
expanded. The Subcommittee received testimony from: (i) Dan 
Twining, Senior Fellow for Asia, German Marshall Fund of the 
United States; (ii) Arvind Subramanian, Senior Fellow, Peterson 
Institute for International Economics, and the Center for 
Global Development; (iii) Allen F. Johnson, Ambassador, 
Founder, Allen F. Johnson & Associates, and Former Chief 
Agricultural Negotiator, Office of the United States Trade 
Representative; (iv) Dean Garfield, President & CEO, 
Information Technology Industry Council; and (v) Roy Waldron, 
Senior Vice President and Chief Intellectual Property Counsel, 
Pfizer.
    On June 20, 2013, Chairman Camp, along with 34 Republican 
and Democratic Ways and Means Committee Members, sent a letter 
to the President urging him to raise pressing trade and 
investment issues ahead of U.S.-India Strategic Dialogue. On 
July 26, 2013, the U.S. Department of State responded to this 
letter concerning market access issues, intellectual property 
rights, and trade and investment barriers in India. On August 
1, 2013, the U.S. State Department sent an additional response 
on the Bilateral Investment Treaty negotiations with India.
    On August 2, 2013, Chairman Camp, along with Ranking Member 
Levin, Senate Finance Chairman Baucus, and Senate Finance 
Ranking Member Hatch, sent a letter to the International Trade 
Commission (ITC) requesting the initiation of an investigation 
under section 332(g) of the Trade Act of 1930 regarding Indian 
industrial policies that discriminate again U.S. imports and 
investment for the sake of supporting Indian domestic 
industries, and the effect that those barriers have on the U.S. 
economy and jobs. In response, the ITC launched Investigation 
332-543, Trade, Investment, and Industrial Policies in India: 
Effects on the U.S. Economy. 
    On September 24, 2014, Chairman Camp, along with Ranking 
Member Sander Levin, Senate Finance Committee Chairman Wyden, 
and Senate Finance Committee Ranking Member Orrin Hatch, sent a 
letter to International Trade Commission Chairman Meredith 
Broadbent requesting a second report under section 332(g) of 
the Tariff Act of 1930, to focus on India's industrial policies 
since the formation of the new Bharatiya Janata Party-led 
government. On October 29, 2014, the ITC notified the Committee 
that it launched Investigation No. 332-50, Trade and Investment 
Policies in India, 2014-15, under section 332(g) of the Tariff 
Act of 1930.
    On December 15, 2014, the Committee received the report 
from the ITC on Investigation 332-543, Trade, Investment, and 
Industrial Policies in India: Effects on the U.S. Economy. 

7. Preference Programs

    Actions taken: On July 19, 2013, the Committee received a 
report from the Department of State on the Haitian Hemispheric 
Opportunity through Partnership Encouragement Act of 2008 (HOPE 
II) preference program for Haiti.
    On July 17, 2013, Chairman Camp, along with Ranking Member 
Levin, Trade Subcommittee Chairman Nunes, and Trade 
Subcommittee Ranking Member Rangel, introduced H.R. 2709 to 
renew the Generalized System of Preferences program through 
September 2013.
    On August 10-14, 2013, the Committee conducted a staff 
delegation to Addis Ababa to participate in the Africa Growth 
and Opportunity Act (AGOA) Forum and to meet with officials 
from AGOA countries and U.S. officials.
    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.
    The Andean Trade Preference Act (ATPA) expired on July 31, 
2013. The Committee has taken no legislative action to renew 
that preference program, of which Ecuador was the sole 
beneficiary at the time of expiration.
    On December 12, 2013, Chairman Camp, Ranking Member Levin, 
Trade Subcommittee Chairman Nunes, and Trade Subcommittee 
Ranking Member Rangel joined with Senate Finance, House Foreign 
Affairs, and Senate Foreign Relations leaders to send a letter 
to the General Accountability Office requesting a study on the 
operation and effectiveness of AGOA.
    On March 18, 2014, the Committee received from the U.S. 
Trade Representative a copy of the charter for the Trade 
Advisory Committee on Africa, as required by Federal Advisory 
Committee Act.
    On July 29, 2014, the Subcommittee on Trade held a hearing 
on Trade with Africa and the African Growth and Opportunity 
Act. The hearing focus included: (1) deepening and expanding 
trade and investment ties with sub-Saharan Africa; (2) the 
effectiveness of AGOA and potential revisions to the program to 
promote improved utilization; (3) barriers to trade in Africa; 
(4) barriers to regional integration in Africa; and (5) 
capacity building and efforts to promote regional integration 
and integration into global supply chains, including through 
implementation of the WTO Trade Facilitation Agreement. The 
Subcommittee received testimony from: (i) Ben Leo, Senior 
Fellow, Director of Rethinking US Development Policy, Center 
For Global Development; (ii) William C. McRaith, Chief Supply 
Chain Officer, PVH Corp; (iii) Witney Schneidman, Senior 
International Advisor, Covington & Burling LLP, Nonresident 
Fellow, Africa Growth Initiative, Brookings.
    On July 31, 2014, Representative Gregory Meeks introduced 
H. Res. 699, ``Welcoming African leaders to the first United 
States-Africa Leaders' Summit and African trade ministers to 
the 13th Forum of the African Growth and Opportunity Act.'' On 
August 1, 2014, the House passed H. Res. 699 under unanimous 
consent.
    On August 4, 2014, Chairman Camp, along with Ranking Member 
Sander Levin, Senate Finance Committee Chairman Wyden, Senate 
Finance Committee Ranking Member Orrin Hatch, and 12 additional 
Member of Congress, issued a joint statement on the U.S.-Africa 
Leaders Summit and the 13th Annual AGOA Forum. The statement 
discussed economic and political relations between the U.S. and 
Africa and the importance of AGOA renewal.
    On August 4-5, 2014, Representatives Young and Rangel 
participated in the Africa Growth and Opportunity Act (AGOA) 
Forum and meet with officials from the U.S. and AGOA countries.

8. World Trade Organization (WTO)

    Actions taken: On April 18, 2013, the Committee received 
notification from the Administration that it intended to use 
the section 123(g) process (provided for under the Uruguay 
Round Agreements Act) to make administrative changes and come 
into compliance with an adverse WTO decision in DS384/386 
United States-Certain Country of Origin Labeling Requirements.
    On July 5, 2013, the Committee received notification from 
the Administration that it intended to use the section 123(g) 
process to comply with an adverse WTO decision in DS381 United 
States-Measures Concerning the Importation, Marketing, and Sale 
of Tuna and Tuna Products.
    On July 18, 2013, the Committee held a hearing on the U.S. 
trade agenda and received testimony from Ambassador Michael 
Froman, United States Trade Representative. Among the current 
trade issues covered were the importance of the WTO to the 
multilateral trading system and the negotiation of an agreement 
on Trade Facilitation and the expansion of the Information 
Technology Agreement.
    On November 14, 2013, Chairman Camp led a letter signed by 
Ranking Member Levin, Senate Finance Chairman Baucus, and 
Senate Finance Ranking Member Hatch to Ambassador Froman in 
support of ongoing negotiations at the WTO and the upcoming 
Bali Ministerial. On February 12, 2014, the U.S. Trade 
Representative sent a response announcing the completion of the 
Trade Facilitation Agreement and progress on the Information 
Technology Agreement.
    On December 3-6, 2013, the Committee conducted a bipartisan 
staff delegation to Bali, Indonesia to participate in the Ninth 
WTO Ministerial and to meet with officials from WTO countries 
and U.S. officials.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the issues covered was advancing 
WTO negotiations, such as Information Technology Agreement 
expansion and an agreement for trade in environmental goods.
    On July 16, 2014, the Subcommittee on Trade held a hearing 
on current U.S. trade policy and the World Trade Organization. 
The hearing focus included: (1) implementation of the Trade 
Facilitation Agreement and opportunities created by the 
agreement; (2) the potential benefits of an ambitious agreement 
to expand the Information Technology Agreement; (3) the launch 
of the recently notified environmental goods agreement; (4) the 
important role of ongoing monitoring and enforcement 
activities; and (5) future work of the WTO. The Subcommittee 
received testimony from Ambassador Michael Punke, Deputy United 
States Trade Representative.
    On December 5, 2014, the Committee received from the U.S. 
Trade Representative a report regarding the pending accession 
of the Republic of Seychelles to the World Trade Organization, 
as required by the Section 122 of the Uruguay Round Agreements 
Act.
    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.

9. Enforcement

    Actions taken: On July 18, 2013, the Committee held a 
hearing on the U.S. trade agenda. Among the issues discussed 
were enforcement activities and efforts to strengthen trade 
enforcement. Ambassador Michael Froman, United States Trade 
Representative, testified on the Administration's enforcement 
agenda as well as other trade issues.
    On February 1, 2013, the Committee received USTR's Annual 
Report on Subsidies Enforcement.
    On March 1, 2013, the Committee received the 2013 Trade 
Policy Agenda and 2012 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 April 1, 2013 the Committee received the National Trade 
Estimate Report from USTR for 2013, 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 
reports.
    On April 3, 2013, the Committee received from USTR the 2013 
Report on Compliance with Telecommunications Trade Agreements, 
prepared pursuant to section 1377 of the Omnibus Trade and 
Competitiveness Act of 1988.
    On May 1, 2013, the Committee received from USTR the 2013 
Special 301 Report on Intellectual Property Rights. The annual 
report reviews IPR protection and enforcement around the world 
and is prepared by USTR pursuant to section 182 of the Trade 
Act of 1974, as amended.
    On June 18, 2013, the Committee received the Semiannual 
Report on Softwood Lumber Subsidies from the Department of 
Commerce.
    On June 19, 2013, the Committee received from USTR the 
report on WTO enforcement actions regarding Russia, as required 
by section 201 of the Russia and Moldova Jackson-Vanik Repeal 
and Sergei Magnitsky Rule of Law Accountability Act of 2012.
    On June 20, 2013, the Committee received from USTR the U.S. 
Intellectual Property Enforcement Coordinator's 2013 Joint 
Strategic Plan on Intellectual Property Enforcement, which 
includes recommendations within the Committee's jurisdiction.
    On August 12, 2013, the Committee received from the 
International Trade Commission the report entitled ``Olive Oil: 
Conditions of Competition between U.S. and Major Foreign 
Supplier Industries,'' as requested by the Committee in 2012.
    On September 9, 2013, the Committee held a meeting with 
Treasury Secretary Lew and United States Trade Representative 
Ambassador Froman about the Administration's approach to 
currency issues.
    On December 17, 2013, the Committee received the Semiannual 
Report on Softwood Lumber Subsidies from the Department of 
Commerce.
    On December 20, 2013, the Committee received from USTR the 
report on Russia's implementation of the WTO agreement, as 
required by section 201 of the Russia and Moldova Jackson-Vanik 
Repeal and Sergei Magnitsky Rule of Law Accountability Act of 
2012.
    On January 2, 2014, the Committee received from the U.S. 
Trade Representative a letter identifying the individuals 
eligible to serve on binational panels under NAFTA Annex 
1901.2, the Extraordinary Challenge Committee under NAFTA Annex 
1904.13, and the Special Committee under NAFTA Article 1905, as 
required by section 402(c)(3)(B) of the North American Free 
Trade Agreement Implementation Act.
    On January 9, 2014, the Committee received from the U.S. 
Department of State and U.S. Trade Representative a report 
entitled, ``Report to Congress on Promotion of the Rule of Law 
in the Russian Federation to Support U.S. Trade and 
Investment,'' as required by section 202(a) of the Russia and 
Moldova Jackson-Vanik Repeal and Sergei Magnitsky Rule of Law 
Accountability Act of 2012.
    On January 31, 2014, the Committee received from the U.S. 
Trade Representative and U.S. Department of Commerce the 
Administration's Annual Report on Subsidies Enforcement, as 
required by section 281(f)(4) of the Uruguay Round Agreements 
Act.
    On March 26, 2014, the Committee received from the U.S. 
Trade Representative a letter identifying the individuals 
eligible to serve on binational panels under NAFTA Annex 
1901.2, the Extraordinary Challenge Committee under NAFTA Annex 
1904.13, and the Special Committee under NAFTA Article 1905, as 
required by section 402(c)(3)(B) of the North American Free 
Trade Agreement Implementation Act.
    On March 31, 2014, the Committee received from the U.S. 
Trade Representative the 2014 National Trade Estimate Report on 
Foreign Trade Barriers, as required by section 181 of the Trade 
Act of 1974, 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 reports.
    On April 1, 2014, the Committee received a report on the 
International Monetary Fund from the U.S. Department of the 
Treasury, as required by Section 1705(a) of the International 
Financial Institution Act.
    On April 30, 2014, the Committee received from the U.S. 
Trade Representative the 2014 Special 301 Report on 
Intellectual Property Rights, as required by the Trade Act of 
1974.
    On May 28, 2014, the Committee received from the U.S. 
International Trade Commission the Inspector General Semiannual 
Report, as required by the Inspector General Act of 1978.
    On June 13, 2014, the Committee received from the U.S. 
Department of Commerce the Semiannual Softwood Lumber Subsidies 
Report, as required by section 809(b) of Title VII of the 
Tariff Act of 1930.
    On June 18, 2014, the Committee received from the U.S. 
Trade Representative a report entitled, ``Rice: Global 
Competitiveness of the U.S. Industry,'' as required by section 
332(g) of the Tariff Act of 1930.
    On June 19, 2014, the Committee received from the U.S. 
Trade Representative a report entitled, ``Report on WTO 
Enforcement Actions: Russia,'' as required by section 201(b) of 
the Russia and Moldova Jackson-Vanik Repeal and Sergei 
Magnitsky Rule of Law Accountability Act of 2012.
    On July 31, the Committee received from the U.S. 
International Trade Commission a report entitled ``Year in 
Trade 2013: Operation of the Trade Agreements Program,'' as 
required by Section 163(c) of the Trade Act of 1974.
    On August 7, 2014, the Committee received from the U.S. 
Department of State a report on the Kimberly Process 
Certification Scheme, as required by section 12 of the Clean 
Diamond Trade Act.
    On August 7, 2014, the Committee received from the U.S. 
Department of State a report on the Kimberly Process 
Certification Scheme, as required by section 5 of the Clean 
Diamond Trade Act.
    On August 25, 2014, the Committee received from the U.S. 
Department of Commerce a report on the activities of the 
Foreign-Trade Zones Board, as required by section 16 of the 
Foreign-Trade Zones Act.
    On August 31, 2014, the Committee received from the U.S. 
International Trade Commission a report entitled ``Digital 
Trade in the U.S. and Global Economies.''
    On December 15, 2014, the Committee received from the U.S. 
Department of Commerce the Semiannual Softwood Lumber Subsidies 
Report, as required by section 809(b) of Title VII of the 
Tariff Act of 1930.
    The Committee also held regular staff sessions with USTR to 
discuss pending and potential dispute settlement cases.

10. Role of Trade in U.S. Job Creation

    Action taken: On July 18, 2013, the Committee held a 
hearing on the U.S. trade agenda. Ambassador Michael Froman, 
United States Trade Representative, testified about ways in 
which a robust trade agenda promotes U.S. job creation.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. The Ambassador discussed the role new and 
strengthened U.S. trade plays in creating domestic jobs, as 
well as other trade issues.

11. Trade Sanctions

            a. Iran
    Actions taken: On February 27, 2013, Representative Edward 
Royce introduced H.R. 805, ``The Nuclear Iran Prevention Act of 
2013.'' The bill as introduced included provisions in the 
jurisdiction of the Ways and Means Committee. The House Foreign 
Affairs Committee agreed to amend the bill to address the Ways 
and Means Committee's concerns. On July 26, 2013, Chairman Camp 
exchanged letters with House Foreign Affairs Committee Chairman 
Royce regarding modification of provisions within the 
jurisdiction of the Ways and Means Committee. On July 30, 2013, 
the House Foreign Affairs Committee reported out the bill. On 
July 31, 2013, the House passed H.R. 805, under suspension of 
the rules, by a vote of 400-20.
    On January 7, 2013, the Committee received a report from 
the U.S. Department of Treasury under section 220 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012.
    On January 22, 2013, the Committee received from the U.S. 
Department of Treasury the July 1-September 30, 2012, report on 
Iran sanctions.
    On February 6, 2013, the Committee received from the U.S. 
Department of Treasury a report under section 104 of the 
Comprehensive Iran Sanctions Accountability and Divestment Act 
of 2010 concerning Iranian financial institutions.
    On February 6, 2013, the Committee received from the U.S. 
Department of Treasury a report required under the Iran Threat 
Reduction and Syria Human Rights Act of 2012, identifying 
operators of vessels and other persons who conduct or 
facilitate significant financial transactions with persons who 
manage ports in Iran.
    On February 6, 2013, the Committee received from the U.S. 
Department of State a report required under the Iran Threat 
Reduction and Syria Human Rights Act of 2012.
    On February 22, 2013, the Committee received from the U.S. 
Department of State a report required under the Iran Threat 
Reduction and Syria Human Rights Act of 2012, identifying those 
organizations of which Iran is a member that received U.S. 
contributions.
    On February 25, 2013, the Committee received from the 
General Accountability Office (GAO) the report entitled Iran: 
How U.S. and International Sanctions Have Adversely Affected 
the Iranian Economy.
    On March 14, 2013, the Committee received from the U.S. 
State Department a report required by the Iran Threat Reduction 
and Syria Human Rights Act of 2012 notifying of the imposition 
of sanctions on Greek national Dr. Dimitris Cambis and Impire 
Shipping.
    On April 8, 2013, the Committee received from the U.S. 
Department of Treasury a report under section 220 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012, listing 
persons identified as facilitating direct access to the Central 
Bank of Iran.
    On April 12, 2013, the Committee received from the U.S. 
Department of State a report on Societe Anonyme Monegasque 
D'Administration Monegasque et D'Administration Martime et 
Aerienne Tanker Pacific Management Singapore pertaining to Iran 
sanctions.
    On May 7, 2013, the Committee received from the U.S. 
Department of Treasury a report under section 211 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012.
    On May 7, 2013, the Committee received from U.S. Department 
of Treasury a report under sections 301 and 302 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012.
    On May 30, 2013, the Committee received from the U.S. 
Department of State a report on implementing sections 105 and 
105B of the Comprehensive Iran Sanctions Accountability and 
Divestment Act of 2010.
    On May 31, 2013, the Committee received from the U.S. 
Department of State a report on imposing sanctions against the 
Ferland Company pursuant to the Iran Sanctions Act, as amended 
by the Iran Threat Reduction and Syria Human Rights Act of 
2012.
    On June 24, 2013, the Committee received from the U.S. 
Department of State a report pursuant to section 303 of the 
Iran Threat Reduction and Syria Human Rights Act of 2012 
regarding whether any government agencies or foreign countries 
knowingly and materially assisted, sponsored, or provided 
financial, material, or technological support to Iran's 
Revolutionary Guard Corps.
    On July 3, 2013, the Committee received from the U.S. 
Department of Treasury a report under section 220 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012.
    On July 5, 2013, the Committee received from U.S. 
Department of State a report on whether Iran has been using 
materials for exchange as described in section 1245 of the 2012 
National Defense Authorization Act, among other issues.
    On July 8, 2013, the Committee received from the U.S. 
Department of Treasury a report under section 220 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012 regarding 
specialized financial messaging services to the Central Bank of 
Iran and other financial institutions.
    On August 7, 2013, the Committee received from the U.S. 
Department of Treasury a report under section 211 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012 identifying 
operators of vessels and other persons who conduct or 
facilitate significant financial transactions with persons who 
manage ports in Iran that have been designated for the 
imposition of sanctions pursuant to the International Emergency 
Economic Powers Act.
    On August 29, 2013, the Committee received from the GAO a 
report required under the Iran Threat Reduction and Syria Human 
Rights Act of 2012 entitled ``U.S. Agencies Information on 
Entities That May Have Provided Ships or Insurance to Transport 
Refined Petroleum Products to Iran.''
    On September 10, 2013, the Committee received from the U.S. 
Department of State a report on 2012 global trade relating to 
Iran.
    On November 22, 2013, the Committee received from the U.S. 
Department of Treasury a report regarding section 202 of the 
Iran Threat Reduction and Syria Human Rights Act of 2012.
    On November 22, 2013, the Committee received from the U.S. 
Department of Treasury a report regarding section 302(a) of the 
Iran Threat Reduction and Syria Human Rights Act of 2012.
    On November 22, 2013, the Committee received from the U.S. 
Department of Treasury a report regarding section 211 of the 
Iran Threat Reduction and Syria Human Rights Act of 2012.
    On November 27, 2013, the Committee received from the U.S. 
Department of State a report regarding sections 105 and 105B of 
the Comprehensive Iran Sanctions, Accountability, and 
Divestment Act of 2010 and the Iran Threat Reduction and Syria 
Human Rights Act of 2012.
    On January 3, 2014, the Committee received from the U.S. 
Department of Treasury a report identifying a list of 
individuals who provided financial messaging assistance to the 
Central Bank of Iran, as required by section 220 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012.
    On January 6, 2014, the Committee received a report from 
the U.S. Department of State identifying individuals who 
assisted Iran's Revolutionary Guard Corps or a sanctioned 
individual in a United Nations Security Council resolution, as 
required by section 303 of the Iran Threat reduction and Syria 
Human Rights Act of 2002.
    On January 7, 2014, the Committee received a report from 
the U.S. Government Accountability Office entitled, ``Iranian 
Commercial Activities: Foreign Firms Reported to Have Engaged 
in Certain Activities Involving Iran's Energy or Communications 
Sectors.''
    On January 17, 2014, the Committee received from the U.S. 
Department of Treasury a report regarding the activities of the 
Office of Foreign Assets Control with respect to the 
exportation of agricultural commodities, medicine, and medical 
devices to Iran and Sudan, in compliance with section 906(b) of 
the Trade Sanctions Reform and Export Enhancement Act of 2000.
    On January 20, 2014, the Committee received from the U.S. 
Department of State a report regarding the Joint Plan of Action 
with the P5+1 and the resulting limited waivers of certain 
sanctions with respect to Iran under the Iran Freedom and 
Counter-Proliferation Act of 2012, the Iran Threat Reduction 
and Syria Human Rights Act of 2012, the Iran Sanctions Act of 
1996, and the National Defense Authorization Act for Fiscal 
Year 2012.
    On January 31, 2014, the Committee received from the U.S. 
Department of Treasury a report identifying operators of 
vessels and other persons who conduct or facilitate significant 
financial transactions with persons who manage ports in Iran 
that have been designated for the imposition of sanctions 
pursuant to the International Emergency Economic Powers Act, as 
required by section 211 of the Iran Threat Reduction and Syria 
Human Rights Act of 2012.
    On February 5, 2014, the Committee received from the U.S. 
Department of State a report regarding limited waivers of 
sanctions provided for in sections 1244(c)(1), 1246(a)(1), and 
1247(a) of the Iran Freedom and Counter-Proliferation Act of 
2012.
    On February 7, 2014, the Committee received from the U.S. 
Department of State a report regarding the removal of sanctions 
from Associated Shipbroking Monaco, as required by section 
9(b)(2) of the Iran Sanctions Act.
    On February 21, 2014, the Committee received from the U.S. 
Department of State a report regarding section 1245(e) of the 
National Defense Authorization Act of 2013, identifying Iran's 
procurement of materials used in nuclear, military or ballistic 
missile programs and the sectors of the economy under the 
control of the Islamic Revolutionary Guard Corps.
    On March 10, 2014, the Committee received from the U.S. 
Department of State a report regarding a limited waiver of 
sanctions as provided for in section 1245(d)(1)(A) of the 
National Defense Authorization Act of 2012.
    On March 12, 2014, the Committee received from the U.S. 
Department of Treasury a report regarding the activities of the 
Office of Foreign Assets Control with respect to the 
exportation of agricultural commodities, medicine, and medical 
devices to Iran and Sudan, as required by section 906(b) of the 
Trade Sanctions Reform and Export Enhancement Act.
    On April 3, 2014, the Committee received from the U.S. 
Department of Treasury a report containing a list of 
individuals who provided specialized financial messaging 
services for the Central Bank of Iran, in compliance with 
section 220 of the Iran Threat Reduction and Syrian Human 
Rights Act.
    On April 29, 2014, the Committee received from the U.S. 
Department of State a report announcing that the Republic of 
Korea company, Daelim, will not be investigated for investment 
activity in Iran's energy sector, as required by section 5(a) 
of the Comprehensive Iran Sanctions Accountability and 
Divestment Act.
    On May 6, 2014, the Committee received from the U.S. 
Department of Treasury a report identifying any foreign persons 
who knowingly and materially assisted, sponsored, or provided 
financial, material, or technological support to Iran's 
Revolutionary Guard Corps, as required by section 302(a) of the 
Iran Threat Reduction and Syria Human Rights Act of 2012.
    On May 6, 2014, the Committee received from the U.S. 
Department of Treasury a report identifying operators of 
vessels and other persons who conduct or facilitate significant 
financial transactions with persons that manage ports in Iran 
that have been designated for the imposition of sanctions 
pursuant to the International Emergency Economic Powers Act, as 
required by section 211 of the Iran Threat Reduction and Syria 
Human Rights Act of 2012.
    On May 20, 2014, the Committee received from the U.S. 
Department of State a report regarding a limited waiver of the 
sanctions provided for in section 1245(d)(1)(A) in the National 
Defense Authorization Act of FY 2012.
    On May 27, 2014, the Committee received from the U.S. 
Department of State a report identifying individuals and 
entities whom the Secretary of the Treasury has designated 
under Executive Order 13553 and Executive Order 13628, as 
required by sections 105 and 105B of the Comprehensive Iran 
Sanction, Accountability, and Divestment Act of 2010, as 
amended by the Iran Threat Reduction and Syria Human Rights Act 
of 2012.
    On June 25, 2014, the Committee received from the U.S. 
Department of the Treasury a report regarding the activities of 
the Office of Foreign Assets Control with respect to the 
exportation of agricultural commodities, medicine, and medical 
devices to Iran and Sudan, as required by section 906(c) of the 
Trade Sanctions Reform and Export Enhancement Act.
    On July 3, 2014, the Committee received from the U.S. 
Department of the Treasury a report regarding the activities of 
the Central Bank of Iran, pursuant to section 220 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012.
    On July 21, 2014, the Committee received a report from the 
U.S. Department of State regarding limited waivers of certain 
sanctions under the Iran Freedom and Counter-Proliferation Act 
of 2012, the Iran Sanctions Act of 1996, the National Defense 
Authorization Act for Fiscal Year 2012, and the Iran Threat 
Reduction and Syria Human Rights Act of 2012.
    On August 5, 2014, the Committee received a report from the 
U.S. Department of State identifying limited waivers of 
sanctions provided for in sections 1244(c)(1), 1246(a)(1), and 
1247(a) of the Iran Freedom and Counter-Proliferation Act of 
2012.
    On August 12, 2014, the Committee received from the U.S. 
Department of State a report on global trade in 2013 involving 
Iran, as required by section 10(d) of the Iran Sanctions Act as 
amended by section 102(d) of the Comprehensive Iran Sanctions, 
Accountability, and Divestment Act of 2010.
    On August 12, 2014, the Committee received from the U.S. 
Department of Treasury a report required under section 211 of 
the Iran Threat Reduction and Syria Human Rights Act of 2012, 
identifying operators of vessels and other persons who conduct 
or facilitate significant financial transactions with persons 
who manage ports in Iran.
    On August 29, 2014, the Committee received from the U.S. 
Department of State a report concerning section 1244(d)(1) of 
the Iran Freedom and Counter-Proliferation Act of 2012, 
identifying imposed sanctions on Goldentex FZE.
    On August 29, 2014, the Committee received from the U.S. 
Department of State a report concerning section 5(a)(6) of the 
Iran Sanctions Act, as amended by the Iran Threat Reduction and 
Syria Human Rights Act of 2012, identifying sanctions imposed 
on Italy-based Dettin SpA.
    On September 18, 2014, the Committee received from the U.S. 
Department of State a report regarding a limited waiver of 
sanctions provided for in section 1245(d)(1)(A) of the National 
Defense Authorization Act of 2012 pursuant to the Joint Plan of 
Action by the P5+1.
    On October 3, 2014, the Committee received from the U.S. 
Department of State a report identifying organizations to which 
Iran is a member and which received contributions from the U.S. 
government in FY 2013, as required by section 506 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012.
    On October 10, 2014, the Committee received from the U.S. 
Department of Treasury a report concerning the activities of 
the Office of Foreign Assets Control with respect to the 
exportation of agricultural commodities, medicine, and medical 
devices to Iran and Sudan, in compliance with Section 906(b) of 
the Trade Sanctions Reform and Export Enhancement Act.
    On October 24, 2014, the Committee received from the U.S. 
Department of the Treasury a report regarding the activities of 
the Central Bank of Iran, pursuant to section 220 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012 regarding 
specialized financial messaging services to the Central Bank of 
Iran and other financial institutions.
    On November 12, 2014, the Committee received from the U.S. 
Department of Treasury a report identifying any foreign persons 
who knowingly and materially assisted, sponsored, or provided 
financial, material, or technological support to Iran's 
Revolutionary Guard Corps, as required by section 302(a) of the 
Iran Threat Reduction and Syria Human Rights Act.
    On November 12, 2014, the Committee received from the U.S. 
Department of Treasury a report under section 211 of the Iran 
Threat Reduction and Syria Human Rights Act of 2012 identifying 
operators of vessels and other persons that conduct or 
facilitate significant financial transactions with persons that 
manage ports in Iran that have been designated for the 
imposition of sanctions pursuant to the International Emergency 
Economic Powers Act.
    On November 24, 2014, the Committee received from the U.S. 
Department of State a report regarding the Joint Plan of Action 
with the P5+1 and the resulting limited waivers of certain 
sanctions with respect to Iran under the Iran Freedom and 
Counter-Proliferation Act of 2012, the Iran Threat Reduction 
and Syria Human Rights Act of 2012, the Iran Sanctions Act of 
1996, and the National Defense Authorization Act for Fiscal 
Year 2012.
            b. Ukraine/Russia
    On March 5, 2014, Representative Edward Royce introduced H. 
Res. 499, ``Condemning the violation of Ukrainian sovereignty, 
independence, and territorial integrity by military forces of 
the Russian Federation.'' The bill as introduced included 
provisions within the jurisdiction of the Ways and Means 
Committee. The House Foreign Affairs Committee agreed to amend 
the bill to address the Ways and Means Committee's concerns. On 
March 6, 2014, the House Foreign Affairs Committee reported out 
the bill. On March 10, 2014, Chairman Camp exchanged letters 
with House Foreign Affairs Committee Chairman Royce regarding 
modification of the provisions within the jurisdiction of the 
Ways and Means Committee. On March 11, 2014, the House passed 
H. Res. 499, under suspension of the rules, by a vote of 402-7, 
1 present.
    On March 21, 2014, Representative Edward Royce introduced 
H.R. 4278, ``Ukraine Support Act.'' The bill as introduced 
included provisions within the jurisdiction of the Ways and 
Means Committee. The House Foreign Affairs Committee agreed to 
amend the bill to address the Ways and Means Committee's 
concerns. On March 25, 2014, the House Foreign Affairs 
Committee reported out the bill. On March 26, 2014, Chairman 
Camp exchanged letters with House Foreign Affairs Committee 
Chairman Royce regarding modification of provisions within the 
jurisdiction of the Ways and Means Committee. On March 27, 
2014, the House passed H.R. 4278, under suspension of the 
rules, by a vote of 399-19.
    On December 11, 2014, Representative James Gerlach 
introduced H.R. 5859, ``To impose sanctions with respect to the 
Russian Federation, to provide additional assistance to 
Ukraine, and for other purposes.'' The bill as introduced 
included provisions in the jurisdiction of the Ways and Means 
Committee. On December 11, 2014, the House passed H.R. 5859, by 
unanimous consent. On December 13, 2014, the Senate passed the 
bill without amendment by voice vote. On December 18, 2014, the 
President signed the bill into law.
            c. Venezuela
    On May 7, 2014, Representative Ileana Ros-Lehtinen 
introduced H.R. 4587, ``Venezuelan Human Rights and Democracy 
Protection Act.'' The bill as introduced included provisions 
within the jurisdiction of the Ways and Means Committee. The 
House Foreign Affairs Committee agreed to amend the bill to 
address the Ways and Means Committee's concerns. On May 9, 
2014, the House Foreign Affairs Committee reported out the 
bill. On May 23, 2014, Chairman Camp exchanged letters with 
House Foreign Affairs Committee Chairman Royce regarding 
modification of provisions within the jurisdiction of the Ways 
and Means Committee. On May 28, 2014, the House passed H.R. 
4587, under suspension of the rules, by voice vote.
            d. North Korea
    On April 26, 2014, Representative Edward Royce introduced 
H.R. 1771, ``North Korea Sanctions Enforcement Act.'' The bill 
as introduced included provisions within the jurisdiction of 
the Ways and Means Committee. The House Foreign Affairs 
Committee agreed to amend the bill to address the Ways and 
Means Committee's concerns. On July 28, 2014, the House Foreign 
Affairs Committee reported out the bill. On July 24, 2014, 
Chairman Camp exchanged letters with House Foreign Affairs 
Committee Chairman Royce regarding modification of provisions 
within the jurisdiction of the Ways and Means Committee. On 
July 28, 2014, the House passed H.R. 1771 by voice vote.
            e. Other
    On May 30, 2014, the Committee received a report from the 
White House regarding three individuals who were sanctioned 
under Section 804(a) of the Foreign Narcotics Kingpin 
Designation Act.

12. Implemented Trade Agreements

    Actions taken: The Committee continued its oversight of 
implemented agreements with Australia, Bahrain, Canada and 
Mexico, the five Central America countries and the Dominican 
Republic, Chile, Colombia, Israel, Jordan, Korea, Morocco, 
Oman, Panama, Peru, and Singapore.
    On July 18, 2013, the Committee held a hearing on the U.S. 
trade agenda. Among the current trade issues covered was the 
status of implementation of trade agreements, including the 
most recent three agreements with Colombia, Korea, and Panama. 
Ambassador Michael Froman, United States Trade Representative, 
testified before the Committee on the Administration's views on 
these issues.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative. Among the trade issues covered was the 
status of free trade agreements that are in enforce or 
currently being implemented.
    On August 25, 2014, the Committee received from the U.S. 
Trade Representative a report of the renewed charter for the 
Advisory Committee for Trade Policy and Negotiations, as 
required by Section 9(c) of the federal Advisory Committee Act 
and U.S. General Services Administration implementing 
regulation. In addition, the Committee engaged in consultations 
on the advisory committee system.
    On November 24, 2014, the Committee received from the U.S. 
Department of Commerce a copy of the charter for the 
President's Advisory Council on Doing Business in Africa, as 
required by Federal Advisory Committee Act.

13. Trade Adjustment Assistance

    Actions taken: The Committee continued its oversight and 
its assessment concerning the operation of the Trade Adjustment 
Assistance programs for Workers, Firms, Communities, and 
Farmers.
    On December 15, 2012, the Committee received from the 
Department of Commerce the TAA for Firms Annual Report for 
Fiscal Year 2012.
    On March 13, 2013, Chairman Camp exchanged letters with 
Education and Workforce Committee Chairman Kline regarding H.R. 
803, ``Knowledge and Investing in Lifelong Skills Act.''
    On May 22, 2013, the Committee received from the Department 
of Labor the Trade Adjustment Assistance for Workers Annual 
Report for Fiscal Year 2012.
    On June 27, 2013, the Committee received a memorandum from 
the Department of Commerce regarding the allocation of funds 
for the Trade Adjustment Assistance Centers for FY 2013.
    On August 27, 2013, the Committee received from the 
Department of Labor a report on the Trade Adjustment Assistance 
Community College and Career Training (TAACCCT) Grant Program 
for Fiscal Year 2012.
    On February 19, 2014, the Committee received from the 
Department of Commerce the TAA for Firms Annual Report for 
Fiscal Year 2013.
    On October 3, 2014, the Committee received from the 
Department of Labor the Trade Adjustment Assistance for Workers 
Annual Report for Fiscal Year 2013.
    On December 10, 2014, the Committee received from the 
Department of Labor a report on the Trade Adjustment Assistance 
Community College and Career Training (TAACCCT) Grant Program 
for Fiscal Year 2013.
    The Committee included within H.R. 83, ``Consolidated and 
Further Continuing Appropriations Act, 2015,'' the FY 2015 
appropriation for TAA for Workers and the calendar year 2015 
appropriation for TAA for Firms. On December 11, 2014, the 
House passed H.R. 83 by a vote of 219-206. On December 13, 
2014, the Senate passed the bill without amendment by a vote of 
56-40. On December 16, 2014, the President signed the bill into 
law.

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

    Actions taken: On July 18, 2013, the full Committee 
received testimony from Ambassador Michael Froman, the United 
States Trade Representative, on current and future trade issues 
and USTR priorities.
    The Committee held consultations and staff briefings with 
USTR to discuss its budget and priorities.
    On March 22, 2013, Chairman Camp, along with Ranking Member 
Levin, Senate Finance Chairman Baucus, and Senate Finance 
Ranking Member Hatch, sent a letter to the Office of Management 
and Budget regarding funding of USTR's Interagency Trade 
Enforcement Center (ITEC) and funding of the U.S. Department of 
Commerce's International Trade Administration in the H.R. 933, 
``Continuing Appropriations Act 2013.''
    The Committee followed closely H.R. 2878, ``Commerce, 
Justice, Science, and Related Agencies Appropriations Act, 
2014,'' considered by the Appropriations Committee on July 17, 
2013, which included USTR's FY 2014 appropriation.
    On April 3, 2014, the Committee held a hearing on the U.S. 
trade agenda with Ambassador Michael Froman, United States 
Trade Representative, on current and future trade issues and 
USTR priorities.
    On April 15, 2014, the Committee received a report from the 
U.S. Trade Representative regarding the renewed charter of the 
Trade and Environmental Policy Advisory Committee as required 
by the Federal Advisory Committee Act.
    The Committee followed closely H.R. 4660, ``Commerce, 
Justice, Science, and Related Agencies Appropriations Act, 
2015,'' considered by the Appropriations Committee on May 8, 
2014, which included USTR's FY 2015 appropriation. On May 30, 
2014, the House passed H.R. 4660 by a vote of 321-87.
    The Committee followed closely H.R. 83, ``Consolidated and 
Further Continuing Appropriations Act, 2015,'' which included 
USTR's FY 2015 appropriation. On December 11, 2014, the House 
passed H.R. 83 by a vote of 219-206. On December 13, 2014, the 
Senate passed the bill without amendment by a vote of 56-40. On 
December 16, 2014, the President signed the bill into law.

15. Priorities of the United States International Trade Commission

    Actions 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 followed closely H.R. 2878, ``Commerce, Justice, 
Science, and Related Agencies Appropriations Act, 2014,'' 
considered by the Appropriations Committee on July 17, 2013, 
which included the ITC's FY 2014 appropriation.
    On November 29, 2013, the Committee received the semiannual 
report of the Inspector General of the International Trade 
Commission. In December 2013, the Committee received from the 
ITC its Strategic Plan for Fiscal Years 2014-2018. On May 28, 
2014, the Committee received the semiannual report of the 
Inspector General of the International Trade Commission. On 
November 26, 2014, the Committee received the semiannual report 
of the Inspector General of the International Trade Commission.
    The Committee followed closely H.R. 4660, ``Commerce, 
Justice, Science, and Related Agencies Appropriations Act, 
2015,'' considered by the Appropriations Committee on May 8, 
2014, which included the ITC's FY 2015 appropriation. On May 
30, 2014, the House passed H.R. 4660 by a vote of 321-87.
    The Committee followed closely H.R. 83, ``Consolidated and 
Further Continuing Appropriations Act, 2015,'' which included 
the ITC's FY 2015 appropriation. On December 11, 2014, the 
House passed H.R. 83 by a vote of 219-206. On December 13, 
2014, the Senate passed the bill without amendment by a vote of 
56-40. On December 16, 2014, the President signed the bill into 
law.

16. Priorities of U.S. Customs and Border Protection

    Actions taken: The Committee continued its oversight 
concerning customs revenue functions and trade facilitation, 
including enforcement of U.S. trade and customs laws and 
regulations. The Committee engaged in frequent and regular 
staff sessions with Customs and Border Protection (CBP) on 
these issues.
    On December 17, 2012, then-Trade Subcommittee Chairman 
Kevin Brady introduced H.R. 6642, ``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 then-Trade Subcommittee Ranking Member Jim 
McDermott introduced H.R. 6656. The Committee received comments 
on these bills from numerous stakeholders. On January 4, 2013, 
Representative Charles Boustany reintroduced his bill in the 
113th Congress, H.R. 166, to prevent the evasion of antidumping 
and countervailing duty orders.
    On January 25, 2013, the Committee received from CBP the 
report entitled Automated Commercial Environment (ACE) Fourth 
Quarter Fiscal Year 2012 Report to Congress.
    On April 29, 2013, the Committee received from CBP the 
report entitled Automated Commercial Environment (ACE) First 
Quarter Fiscal Year 2013 Report to Congress. 
    On May 16, 2013, Chairman Camp sent a letter also signed by 
Ranking Member Levin, Senate Finance Chairman Baucus, and 
Senate Finance Ranking Member Hatch to the Department of 
Homeland Security expressing concern over U.S. Customs and 
Border Protection fee reimbursement programs. The Committee 
received a response from the Department of Homeland Security on 
July 8, 2013.
    The Committee followed closely H.R. 2217, ``Department of 
Homeland Security Appropriations Act, 2014,'' considered by the 
Appropriations Committee on May 22, 2013, which included CBP's 
FY 2014 appropriation. On June 6, 2013, the House passed H.R. 
2217 by a vote of 245-182.
    On July 9, 2013, the Committee received from CBP the report 
entitled Automated Commercial Environment (ACE) Second Quarter 
Fiscal Year 2013 Report to Congress. 
    On July 19, 2013, the Committee received from CBP the 
report entitled Antidumping and Countervailing Duty Enforcement 
Actions and Compliance Initiatives: FY 2012.
    On September 16, 2013, the Committee received from the 
Department of Homeland Security the report entitled Report 
Pursuant to the Security and Accountability for Every Port Act 
of 2006 on Cargo Scanning. 
    On September 19, 2013, the Committee received from CBP the 
report entitled Automated Commercial Environment (ACE) Third 
Quarter Fiscal Year 2013 Report to Congress. 
    On December 30, 2013, the Committee received from the U.S. 
Department of Homeland Security a report on the Automated 
Commercial Environment, as required by section 311(b)(3) of the 
Customs Border Security Act of 2002. 
    On January 14, 2014, the Committee received from the U.S. 
Department of Treasury a report on the International Trade Data 
System, as required by section 405 of the SAFE Port Act. 
    On February 12, 2014, the Committee received from the U.S. 
Department of Homeland Security a letter regarding section 205 
of the Security and Accountability for Every Port Act of 2006, 
identifying a decision to revoke the designation of three 
foreign ports as Container Security Initiative ports.
    On March 24, 2014, the Committee received from the U.S. 
Customs and Border Protection a report regarding Treasury 
Department Order No. 100-16, 68 Federal Register 28322-28323, 
19 Code of Federal Regulations Part 0 Appendix.
    On May 5, 2014, the Committee received from the U.S. 
Department of Homeland Security a ruling to renew the extension 
of the deadline for full-scale implementation of 100 percent 
scanning of U.S.-bound maritime cargo containers for two 
additional years.
    The Committee followed closely H.R. 2217, ``Department of 
Homeland Security Appropriations Act, 2014,'' considered by the 
Appropriations Committee on June 11, 2014, which included CBP's 
FY 2015 appropriation.
    On August 19, 2014, the Committee received from the U.S. 
Department of Homeland Security a report entitled ``Antidumping 
and Countervailing Duty Enforcement Actions and Compliance 
Initiatives: FY 2013,'' as required by the Department of 
Homeland Security Appropriations Act for Fiscal Year 2014 and 
section 691(a) of the North American Free Trade Agreement 
Implementation Act.
    On September 11, 2014, the Committee received from the U.S. 
Department of Homeland Security a report of the regulations and 
significant rulings, as required by Treasury Department Order 
No. 100-16, 68 Federal Register 28322-28323, 19 Code of Federal 
Regulations Part 0 Appendix.
    The Committee followed closely H.R. 83, ``Consolidated and 
Further Continuing Appropriations Act, 2015,'' which included a 
continuing resolution for appropriations for the U.S. 
Department of Homeland Security through February 27, 2015. On 
December 11, 2014, the House passed H.R. 83 by a vote of 219-
206. On December 13, 2014, the Senate passed the bill without 
amendment by a vote of 56-40. On December 16, 2014, the 
President signed the bill into law.

                         SUBCOMMITTEE ON HEALTH

1. Medicare Part A and Part B (Fee-for-Service Providers)

    Action taken: On June 20, 2013, the Subcommittee on Health 
received testimony on Medicare's financial situation as 
detailed by the 2013 Medicare Trustees report 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.

2. Priorities of the Department of Health and Human Services and the 
        Implementation of the Affordable Care Act

    Actions taken: On July 10, 2013, the Subcommittee on Health 
received testimony on the Obama Administration's decision to 
delay the employer mandate and the employer information 
reporting requirements under the Affordable Care Act from (i) 
Avik Roy, Senior Fellow, Manhattan Institute; (ii) James 
Capretta, Fellow, Ethics and Public Policy Center; (iii) 
William Dennis Jr., Senior Research Fellow, National Federation 
of Independent Business; (iv) Sean Falk, Owner, WolFTeaM LLC, 
President, Nachogang LLC, on behalf of the International 
Franchise Association; and (v) Timothy Jost, Robert L Willett 
Family Professor of Law, Washington and Lee University School 
of Law.
    On July 17, 2013, the Subcommittee on Health received 
testimony on the Obama Administration's decision to delay the 
penalties for the employer mandate and the employer information 
reporting requirements under the Affordable Care Act from (i) 
J. Mark Iwry, Sr. Advisor to the Secretary and Deputy Assistant 
Secretary for Retirement and Health Policy, U.S. Department of 
the Treasury.
    On August 1, 2013, the full Committee received testimony on 
the status of the Affordable Care Act's implementation from (i) 
Gary Cohen, Deputy Administrator and Director, Center for 
Consumer Information and Insurance Oversight, Centers for 
Medicare & Medicaid Services, U.S. Department of Health and 
Human Services, and (ii) Daniel Werfel, Principal Deputy 
Commissioner and Deputy Commissioner for Services and 
Enforcement Internal Revenue Service.
    On October 29, 2013 the full Committee received testimony 
on the status of the Obama Administration's implementation of 
the Affordable Care Act from Marilyn Tavenner, Administrator, 
Centers for Medicare & Medicaid Services, U.S. Department of 
Health and Human Services.
    On December 4, 2013, the Subcommittee on Health received 
testimony on the challenges facing the implementation of 
ObamaCare from (i) Chris Carlson, FSA, MAAA, Principal, Oliver 
Wyman Actuarial Consulting, Inc.; (ii) Grace-Marie Turner, 
Founder, President and Trustee, Galen Institute; (iii) Scott 
Gottlieb, Resident Fellow, The American Enterprise Institute; 
and (iv) the Honorable Mike Kreidler, Insurance Commissioner, 
Washington State Office of the Insurance Commissioner.
    On April 8, 2014, the Subcommittee on Health received 
testimony on the Obama Administration's delays and changes made 
to the statutory guidelines and deadlines concerning the 
employer mandate and reporting requirements from Mr. J. Mark 
Iwry, Sr. Advisor to the Secretary and Deputy Assistant 
Secretary for Retirement and Health Policy, U.S. Department of 
the Treasury.
    On June 10, 2014, the Subcommittee on Health received 
testimony on the government's ability to verify income and 
insurance information, ensure accuracy of premium tax credits, 
and the likely effect of these challenges on the 2015 tax-
filing season from: (i) Douglas Holtz-Eakin, President, 
American Action Forum (ii) Ryan Ellis, Tax Policy Director, 
Americans for Tax Reform, IRS Registered Tax Return Preparer; 
(iii) Katie W. Mahoney, Executive Director of Health Policy, 
U.S. Chamber of Commerce, (iv) Bryan C. Skarlatos, Partner, 
Kostelanetz & Fink, LLP; and (v) Ron Pollack, Executive 
Director, Families USA.
    On September 10, 2014, the Subcommittee on Health received 
testimony on the status of the Obama Administration's 
implementation and oversight of the Affordable Care Act from: 
(i) The Honorable John Koskinen, Commissioner, Internal Revenue 
Service and (ii) Mr. Andy Slavitt, Principal Deputy 
Administrator, Centers for Medicare & Medicaid Services, 
Department of Health and Human Services.

                    SUBCOMMITTEE ON HUMAN RESOURCES

1. Prohibit Waivers of Work Participation Requirements in TANF

    Action taken: On February 28, 2013, the Subcommittee on 
Human Resources received testimony on HHS' proposed waivers of 
TANF work requirements from (i) The Honorable Orrin G. Hatch, 
U.S. Senator from the State of Utah; (ii) Kay E. Brown, 
Director, Education, Workforce, and Income Security, U.S. 
Government Accountability Office (GAO); (iii) Jason Turner, 
Executive Director, Secretary's Innovation Group; (iv) 
Elizabeth Lower-Basch, Policy Coordinator and Senior Policy 
Analyst, Center for Law and Social Policy; and (v) Douglas 
Besharov, Professor, School of Public Policy, University of 
Maryland. On February 28, 2013, the Committee on Ways and Means 
Chairman, Dave Camp, along with twenty-three cosponsors 
introduced H.R. 890, the ``Preserving Work Requirements for 
Welfare Programs Act of 2013,'' to prohibit HHS from waiving 
work participation rate requirements in TANF, which bill was 
subsequently marked up by the Committee and passed the House by 
a vote of 246 to 181.

2. Review Implementation of Reforms to Unemployment Benefits

    Action taken: On April 16, 2013, the Subcommittee on Human 
Resources received testimony on the implementation of reforms 
to unemployment benefits enacted in P.L. 112-96, the ``Middle 
Class Tax Relief and Job Creation Act,'' from (i) Bill Starks, 
Director, Unemployment Insurance Division, Utah Department of 
Workforce Services; (ii) The Honorable Tommy Williams, Texas 
State Senate, District 4; (iii) Rich Hobbie, Executive 
Director, National Association of State Workforce Agencies; 
(iv) Larry Kidd, Principal/CEO of Reliable Staffing Services 
and RSS Professional, LLC; and (v) Judy Conti, Federal Advocacy 
Coordinator, National Employment Law Project.

3. Conduct Oversight of the Unemployment Insurance Program

    Action taken: On September 11, 2013, the Subcommittee on 
Human Resources received testimony on possible measures to 
improve the integrity of the UI program, including H.R. 2826, 
the ``Permanently Ending Receipt by Prisoners (PERP) Act'' 
from: (i) Julia Hearthway, Secretary of Labor and Industry, 
Pennsylvania; (ii) Scott Sanders, Commissioner, Department of 
Workforce Development, Indiana; (iii) Doug Holmes, President, 
UWC--Strategic Services on Unemployment & Workers' 
Compensation; (iv) Valerie Melvin, Director, Information 
Management and Technology Resources Issues, Government 
Accountability Office (GAO); and (v) Sharon Dietrich, Managing 
Attorney, Community Legal Services.

4. Review Possible Reforms to Current Welfare Programs

    Actions taken: On June 18, 2013, the Subcommittee on Human 
Resources received testimony on current programs designed to 
assist low-income individuals and families, how they can create 
disincentives to increasing earnings, and how they might fail 
to address factors that caused individuals to seek assistance 
in the first place from: (i) Jeffrey Kling, Ph.D., Associate 
Director for Economic Analysis, Congressional Budget Office; 
(ii) Lawrence M. Mead, Ph.D., Professor, Department of 
Politics, New York University; (iii) Jennifer Tiller, DC 
Director, America Works and Sada Randolph, former America Works 
client; (iv) Casey Mulligan, Ph.D., Professor, Department of 
Economics, University of Chicago; and (v) Eric Rodriguez, Vice 
President, Office of Research, Advocacy, and Legislation, 
National Council of La Raza. Witnesses focused on the 
importance of coordinating benefits for low-income families so 
that they better support, encourage, and reward work.
    On July 17, 2013, the Subcommittee on Human Resources 
received testimony on what is known about the effectiveness of 
current programs designed to assist low-income families and 
individuals, how Congress can ensure more social programs are 
rigorously evaluated to determine their impact, and how high-
quality evidence can best be used to inform the design of 
social programs at the Federal level from: (i) Jon Baron, 
President, Coalition for Evidence-Based Policy; (ii) Kristen 
Cox, Executive Director, Utah Governor's Office of Management 
and Budget; (iii) Steve Aos, Director, Washington State 
Institute for Public Policy; (iv) David B. Muhlhausen, Ph.D., 
Research Fellow, Empirical Policy Analysis, The Heritage 
Foundation; and (v) Tara Smith, Research Associate, Ray 
Marshall Center, Lyndon B. Johnson School of Public Affairs, 
The University of Texas. Witnesses discussed how little 
evidence exists about the effects of policies to assist low-
income families and how a rigorous, data-driven approach is 
needed to focus Federal spending on those programs that have 
been shown to be most effective.
    On July 31, 2013, the Subcommittee on Human Resources 
received testimony on how States have used flexibility in the 
past to improve services for low-income families and 
individuals, and how current safety net programs can be better 
coordinated to provide more effective assistance to those in 
need from: (i) Eloise Anderson, Secretary, Wisconsin Department 
of Children and Families; (ii) Clarence Carter, Director, 
Arizona Department of Economic Security; (iii) Michelle 
Saddler, Secretary, Illinois Department of Human Services; and 
(iv) Larry Woods, Chief Executive Officer, Housing Authority of 
Winston-Salem. Witnesses discussed the importance of 
administrative flexibility in coordinating low-income benefits 
and how this flexibility can allow officials at the State and 
local level to deliver benefits more effectively.
    On July 30, 2014, the Subcommittee on Human Resources 
received testimony on State subsidized jobs programs designed 
to move individuals from welfare to work, including what 
research reveals about the impact of such programs on 
employment and earnings. Individuals testifying included: (i) 
Sandra Collins, Assistant Manager, Goodwill Olympics and 
Rainier Region; (ii) Amy Dvorak, Employer Relations 
Coordinator, New York State/Erie County Department of Social 
Services; (iii) Robert Doar, Morgridge Fellow, Poverty Studies, 
American Enterprise Institute (AEI); and (iv) Dan Bloom, 
Director, Health and Barriers to Employment Policy Area, MDRC. 
Witnesses discussed the advantages and disadvantages of various 
subsidized job programs and their effectiveness in building 
workforce skills, increasing earnings, and fostering long-term 
employment.

5. Promote Adoptions from Foster Care

    Actions taken: On February 27, 2013, the Subcommittee on 
Human Resources received testimony on successful efforts to 
increase adoptions of children from foster care. Leaders of 
several private organizations who have achieved significant 
success testified about their programs, as well as their views 
on reauthorizing the Adoption Incentives program. Individuals 
testifying included: (i) Rita Soronen, President and CEO, Dave 
Thomas Foundation for Adoption; (ii) Kelly Rosati, Vice 
President of Community Outreach, Focus on the Family; (iii) Pat 
O'Brien, Executive Director, You Gotta Believe!; and (iv) 
Nicole Dobbins, Executive Director, Voice for Adoption. 
Witnesses spoke about the importance of encouraging adoptions 
of older children and shared their experiences in facilitating 
adoptions of older youth.
    On September 27, 2013, the Committee on Ways and Means 
Chairman Dave Camp, Ranking Member Sandy Levin, Human Resources 
Subcommittee Chairman Dave Reichert, and Human Resources 
Subcommittee Ranking Member Lloyd Doggett, along with ten other 
cosponsors introduced H.R. 3205, the ``Promoting Adoption and 
Legal Guardianship for Children in Foster Care Act.'' The bill, 
which reauthorizes the Adoption Incentives program for three 
years and makes certain improvements to it, was approved by the 
House on October 22, 2013, by a vote of 402 to 0.

6. Promote Normalcy in Foster Care

    Action taken: On May 9, 2013, the Subcommittee on Human 
Resources received testimony on policies and practices that 
limit opportunities for foster youth and heard about recent 
State efforts to allow foster parents and foster youth to make 
reasonable decisions about the youth's participation in 
everyday events and activities from: (i) The Honorable Nancy 
Detert, Florida Senate Senator, District 28; (ii) Talitha 
James, Foster Youth Fellow, Kidsave; (iii) Irene Clements, 
President, National Foster Parent Association; (iv) David 
Wilkins, Secretary, Florida Department of Children and Families 
and Tanya Wilkins, Advocate for Foster Care and Adoption, 
Governor's Office of Adoption and Child Protection; and (v) 
Lynn Tiede, Senior Associate Director for Policy, Jim Casey 
Youth Opportunities Initiative. Witnesses discussed ways in 
which States have provided foster parents with more authority 
to make day-to-day decisions for youth in their care and how 
State policies might be changed to improve the lives of youth 
in foster care.

7. Address Sex Trafficking of Youth in Foster Care

    Action taken: On October 23, 2013, the Subcommittee on 
Human Resources received testimony on how the child welfare 
system currently works to prevent the sex trafficking of youth 
in foster care, how the needs of sex trafficking victims are 
addressed, and how Federal laws and policies might be improved 
to better ensure the safety and well-being of youth at risk of 
abuse and neglect from: (i) The Honorable Erik Paulsen, U.S. 
Representative from the State of Minnesota; (ii) The Honorable 
Louise Slaughter, U.S. Representative from the State of New 
York; (iii) The Honorable Ted Poe, U.S. Representative from the 
State of Texas; (iv) The Honorable Karen Bass, U.S. 
Representative from the State of California; (v) The Honorable 
Orrin G. Hatch, U.S. Senator from the State of Utah; (vi) 
Withelma ``T'' Ortiz Walker Pettigrew, Board Member, Human 
Rights Project for Girls; (vii) John Ryan, CEO, National Center 
for Missing and Exploited Children; (viii) The Honorable Bobbe 
J. Bridge, President, CEO and Founder, Center for Children and 
Youth Justice; (ix) Melinda Giovengo, Ph.D., Executive 
Director, YouthCare; and (x) Ashley Harris, Child Welfare 
Policy Associate, Texans Care For Children. Witnesses discussed 
the importance of collecting better data on victims of sex 
trafficking and ensuring that instances of sex trafficking are 
reported to law enforcement. Witnesses also discussed how child 
welfare policies might be changed to reduce the likelihood that 
youth in foster care will become victims of sex trafficking.

8. Address the Use of Psychotropic Medication by Children in Foster 
        Care

    Action taken: On May 29, 2014, the subcommittee on Human 
Resources received testimony on the use of psychotropic 
medications by children in foster care, how States have 
implemented recent Federal laws designed to ensure such 
medications are used appropriately, and how the Federal 
government can continue to work with States to improve the 
oversight of these medications so youth in foster care receive 
appropriate help. Individuals testifying included: (i) JooYeun 
Chang, Associate Commissioner of the Children's Bureau, 
Administration for Children and Families, Department of Health 
and Human Services (HHS); (ii) Dawna Zender Hovenier, The 
Mockingbird Society; (iii) Phil McGraw, Ph.D, Talk Show Host, 
Dr. Phil; (iv) Michael Naylor, M.D., Associate Professor of 
Psychiatry, Chicago School of Medicine, University of Illinois 
at Chicago (UIC); and (v) Stephen Lord, Director, Forensic 
Audits and Investigative Services, Government Accountability 
Office (GAO). Witnesses discussed how such medication may be 
used inappropriately and in place of more effective treatment, 
and how States have sought to limit the use of these drugs and 
improve mental health practices for children in foster care.

                    SUBCOMMITTEE ON SOCIAL SECURITY

1. Securing the Future of Social Security

    Actions taken: On April 18, 2013, the Subcommittee held the 
first in a series of hearings on the President's and other 
bipartisan entitlement reform proposals. During this hearing, 
the Subcommittee heard testimony from experts on using the 
Chained Consumer Price Index (C-CPI) to determine the Social 
Security cost of living adjustment. The Subcommittee received 
testimony from (i) Erica L. Groshen, Commissioner, accompanied 
by Michael W. Horrigan, Ph.D., Associate Commissioner, Office 
of Prices and Living Conditions, Bureau of Labor Statistics, 
Department of Labor; (ii) Jeffrey Kling, Ph.D., Associate 
Director for Economic Analysis, Congressional Budget Office; 
(iii) Ed Lorenzen, Executive Director, The Moment of Truth 
Project, Committee for a Responsible Federal Budget; (iv) Nancy 
Altman, Co-Chair, Strengthen Social Security Coalition; and (v) 
Charles P. Blahous III, Ph.D., Trustee, Social Security and 
Medicare Boards of Trustees. Commissioner Groshen stated the 
Consumer Price Index for urban wage earners and clerical 
workers (CPI-W) does not cover the households of retirees, the 
self-employed, and professionals. The C-CPI, compared with the 
CPI-W, better accounts for how consumers substitute goods when 
faced with price changes. Opponents argue that the C-CPI 
understates inflation experienced by older Americans because of 
their higher healthcare costs and limited ability to make 
substitutions, with some arguing for the use of the Consumer 
Price Index for the Elderly (CPI-E). According to Commissioner 
Groshen, the CPI-E is an experimental index based on sample 
sizes smaller than the ones used by the CPI-W. Additionally, 
the CPI-E may not accurately reflect the consumer spending 
habits of all Social Security beneficiaries, including 
individuals with disabilities and children. Several witnesses 
generally acknowledged that using the C-CPI to measure 
inflation, which was included in President Obama's Fiscal Year 
2014 Budget, represents a more accurate measure of overall 
changes of the cost of living used to calculate government 
payments, including Social Security benefits. Some witnesses 
also argued for its inclusion as part of a larger reform 
package to protect and preserve Social Security.
    On May 23, 2013, the Subcommittee held a hearing on the 
President's and other bipartisan entitlement reform proposals. 
The hearing was the third in a series focusing on proposed 
adjustments to Social Security benefits, as included in the 
report by the National Commission on Fiscal Responsibility and 
Reform, and the report of the Bipartisan Policy Center's Debt 
Reduction Task Force. Testimony was received from (i) Ed 
Lorenzen, Executive Director, The Moment of Truth Project, 
Committee for a Responsible Federal Budget; (ii) G. William 
Hoagland, Senior Vice President, Bipartisan Policy Center; 
(iii) Jason Fichtner, Senior Research Fellow, Mercatus Center; 
(iv) Leticia Miranda, Senior Policy Advisor, Economic Security 
Policy, National Council of La Raza; (v) Donald Fuerst, Senior 
Pension Fellow, American Academy of Actuaries; and (vi) C. 
Eugene Steuerle, Institute Fellow, Urban Institute. Witnesses 
discussed bipartisan reform options and their effects on the 
financial health of the program. One option discussed would 
slow the growth of benefits for higher income individuals, by 
making the benefit formula more progressive. A second option 
would raise the retirement age to better account for increases 
in life expectancy. A third option would increase benefits for 
specific groups who are considered poorly served by the current 
benefit structure, such as establishing a special minimum 
benefit for those with long careers but low lifetime earnings. 
If no action is taken, beneficiaries will experience an across 
the board cut in 2033 when the Social Security trust funds are 
unable to pay full benefits. Instead, benefit adjustments could 
be targeted in order to protect vulnerable populations while 
preserving the program for future generations. All witnesses 
emphasized the need to act soon in order to protect Social 
Security and ensure the program continues to be there for those 
who need it most.
    On July 29, 2014, the Subcommittee held a hearing on what 
workers need to know about Social Security as they plan for 
their retirement. Testimony was received from (i) Charles P. 
Blahous III, Ph.D., Public Trustee, Social Security and 
Medicare Boards of Trustees; (ii) Sylvester J. Schieber, Ph.D., 
Independent Consultant; (iii) C. Eugene Steuerle, Ph.D., 
Institute Fellow and Richard B. Fischer Chair, Urban Institute; 
(iv) Joan Entmacher, Vice President for Family Economic 
Security, National Women's Law Center; (v) Andrew G. Biggs, 
Ph.D., Resident Scholar, American Enterprise Institute; and 
(vi) Laurence J. Kotlikoff, Ph.D., William Fairfield Warren 
Professor, Boston University. The hearing focused on the 
financial status of Social Security programs, the factors 
influencing the amount of benefits paid, the status of 
Americans' retirement readiness, the challenges workers face in 
understanding what they will need in retirement and what Social 
Security provides, and how workers can better plan for their 
retirement. Witnesses explained how Social Security's growing 
financing challenge threatens Americans' retirement security 
and stressed the urgency of acting soon to preserve the program 
for those who need it most. Witnesses were also critical of the 
current Social Security program's complexity, which makes it 
difficult for Americans to know when and how to apply for 
benefits. If done incorrectly, this decision can cost a couple 
tens of thousands to hundreds of thousands of dollars in 
forgone benefits over their lifetime.
    On September 23, 2014, Subcommittee Chairman Johnson and 11 
other members of the Committee on Ways and Means sent a letter 
to the Public Trustees of the Social Security and Medicare 
Boards of Trustees. In every year since 2010, Social Security 
benefit obligations have exceeded tax revenues, forcing Social 
Security to rely on redeemed treasury bonds to pay full 
benefits. The revenue earned by redeeming bonds is paid by the 
General Fund, and may only come from reduced spending, 
increased taxes, or more borrowing. The letter urged the 
Trustees to more clearly outline Social Security's impact on 
the Federal budget deficit in the Annual Report of Social 
Security's Board of Trustees.

2. Strengthening the Disability Insurance (DI) Program

    Actions taken: On March 14, 2013, the Subcommittee held a 
hearing on the financing challenges facing the Social Security 
Disability Insurance (DI) Program. The Subcommittee received 
testimony from (i) Joyce M. Manchester, Ph.D., Chief, Long-Term 
Analysis Unit, Health, Retirement, and Long-Term Analysis 
Division, Congressional Budget Office and (ii) Stephen C. Goss, 
Chief Actuary, Social Security Administration. Witnesses 
discussed the changes in demographics, federal policy, and 
employment opportunities that drive the increased costs of the 
disability insurance program; the essential income security 
that the DI program provides; and the fact that program 
revenues will only be able to pay 81 percent of benefits by 
2016. Witnesses stressed the need to act soon to reform the 
program.
    On March 20, 2013, the Subcommittee held a hearing on the 
challenges of achieving fair and consistent disability 
decisions. The Subcommittee received testimony from (i) Patrick 
P. O'Carroll, Jr., Inspector General, Social Security 
Administration, accompanied by Heather Hermann, National 
Coordinator, Cooperative Disability Investigations Program, 
Office of the Inspector General; (ii) Arthur R. Spencer, 
Associate Commissioner, Office of Disability Programs, Social 
Security Administration; (iii) Kathy Ruffing, Senior Fellow, 
Center on Budget and Policy Priorities; (iv) Trudy Lyon-Hart, 
Director, Office of Disability Determination Services, Vermont 
Agency of Human Services, on behalf of the National Council of 
Disability Determination Directors; and (v) David Hatfield, 
Administrative Law Judge (Retired). The hearing focused on the 
policies that have expanded the role of subjective evaluations 
in determining awards; how these policies may result in 
unexplained variations in decision making; how these policies 
present challenges in assuring consistency and fairness in 
decisions; and anti-fraud initiatives that keep undeserving 
individuals from receiving benefits.
    On June 19, 2013, the Subcommittee held a hearing on 
encouraging work through the Social Security Disability 
Insurance program. Testimony was received from (i) Mark G. 
Duggan, Ph.D., Professor, The Wharton School, University of 
Pennsylvania; (ii) Mary C. Daly, Ph.D., Group Vice President 
and Associate Director of Research, Federal Reserve Bank of San 
Francisco; (iii) Kevin Ufier, National Director Managed 
Disability, GENEX Services; (iv) Lisa D. Ekman, Director of 
Federal Policy, Health & Disability Advocates, on behalf of the 
Consortium for Citizens with Disabilities Social Security Task 
Force; (v) James Smith, Budget and Policy Manager, Division of 
Vocational Rehabilitation, Vermont Agency of Human Services; 
(vi) David Weaver, Ph.D., Associate Commissioner, Office of 
Program Development and Research, accompanied by Robert 
Williams, Associated Commissioner, Office of Employment Support 
Programs, Social Security Administration. Witnesses discussed 
the impact of the DI program on the economy, efforts by the 
Social Security Administration (SSA) to return individuals to 
work, efforts internationally to return individuals to work, 
and other options to encourage work. Witnesses argued for the 
need to reexamine the SSA's return to work programs to enable 
more individuals to leave the rolls and seek gainful 
employment. Specifically, witnesses were critical of Social 
Security's work support programs for their inability to 
incentivize more beneficiaries to leave the rolls and their 
lack of performance requirements. One reform discussed was 
replacing the current ``cash cliff'' where beneficiaries are 
ultimately ineligible for benefits should their earnings exceed 
the substantial gainful activity level ($1,070 in 2014 for 
those who are not blind) with a benefit offset approach similar 
to the Supplemental Security Income program. Instead of 
terminating benefits once earnings exceed a predetermined 
threshold, benefits would instead be gradually reduced by a 
fixed ratio above a certain amount. Other reforms discussed 
were to offer vocational and health benefits in lieu of cash 
benefits; create incentives for firms to keep workers employed; 
simplify earnings rules for beneficiaries; and allow States 
more authority to target certain revenue streams to reduce DI 
applications.
    On November 13, 2012, Subcommittee Chairman Johnson sent a 
letter to U.S. Comptroller General Gene Dodaro requesting that 
the GAO review the SSA's oversight of the Railroad Retirement 
Board's (RRB) total and permanent (T&P) disability program. On 
August 1, 2014, the GAO released its report, ``Railroad 
Retirement Board: Total and Permanent Disability Program at 
Risk of Improper Payments.'' The report found the RRB lacks 
safeguards to prevent fraud in the T&P program and has not 
addressed key program risks. The GAO found that the RRB lacked 
accurate earnings data on disability claimants, did not require 
disability cases to be reviewed by a second party, lacked a 
quality assurance review program and accuracy goals, and put 
little emphasis on identifying and preventing disability fraud.
    On December 5, 2013, Subcommittee Chairman Johnson was 
added as a co-requester of a GAO review of the Social Security 
Administration's efforts to guard against fraud in its 
disability programs. This review was requested by Ranking 
Member Orrin G. Hatch, Senate Committee on Finance. On December 
10, 2014, the GAO released its report, ``SSA Disability 
Benefits: Enhanced Policies and Management Focus Needed to 
Address Potential Physician-Assisted Fraud.'' The report found 
that front-line staff received limited training on how to 
identify potential fraud, and that SSA performance measures 
that focus on prompt processing may create disincentives for 
front-line staff to report potential fraud. The GAO also found 
that the SSA currently accepts medical evidence from unlicensed 
or sanctioned physicians who submit evidence on behalf of 
disability claimants, potentially leading to decisions to award 
benefits based on fraudulent or unreliable evidence. The report 
concluded by recommending the SSA identify ways to remove 
potential disincentives for detecting potential fraud, enhance 
its anti-fraud training efforts, and evaluate the threat of 
physician-assisted fraud.
    On February 28, 2014, Subcommittee Chairman Johnson was 
added as a co-requester of a GAO review of the role of private 
consultants and organizations in increasing the number of 
individuals enrolled in Federal disability programs. The review 
was requested by Committee on Oversight and Government Reform 
Chairman Darrell Issa and Subcommittee on Energy Policy, Health 
Care and Entitlements Chairman James Lankford. On December 3, 
2014, The GAO released its report, ``Social Security Disability 
Benefits: Agency Could Improve Oversight of Representatives 
Providing Disability Advocacy Services,'' subject to a 30-day 
hold. The GAO found that despite the growing involvement of 
different representatives in the disability determination 
process, the SSA lacks readily available data on disability 
claimant representatives, particularly those paid by States or 
other third parties. According to the GAO, this lack of data 
hinders the SSA's ability to identify trends and potential 
risks related to private organizations representing claimants 
on behalf of State or local governments, which accounted for 
about one percent of all initial disability claims in 2010.
    On March 18, 2014, Subcommittee Chairman Johnson and 
Subcommittee Ranking Member Xavier Becerra sent a letter to the 
GAO requesting a review of the SSA's procedures and performance 
regarding overpayments of benefits due to beneficiary earnings, 
including DI beneficiaries who self-report returning to work. 
Specifically, the letter asked the GAO to examine what is known 
about beneficiary reporting, the nature and extent of all work-
related overpayments, and the SSA's policies and procedures for 
waiving these overpayments.
    On June 17, 2014, Subcommittee Chairman Johnson sent a 
letter to the GAO requesting a review of the SSA's ability to 
recover and prevent DI overpayments. The request asked the GAO 
to examine trends in the amount of overpayments in the DI 
program, trends in the amount of administrative sanctions and 
civil monetary penalties, and the SSA's use of tools to recover 
and deter DI overpayments.
    On July 9, 2014, Social Security Subcommittee Chairman 
Johnson and Human Resources Subcommittee Chairman Reichert sent 
a letter to the GAO requesting a review of the SSA's ability to 
conduct and manage Continuing Disability Reviews (CDRs), which 
determine whether beneficiaries continue to meet the 
eligibility requirements for disability benefits.
    On December 12, 2014, Subcommittee Chairman Johnson sent a 
letter to SSA Inspector General Patrick P. O'Carroll requesting 
a review of how the SSA ensures beneficiaries receiving 
disability benefits follow prescribed treatment. Under current 
law, an individual is not entitled to DI or SSI benefits if he 
or she fails, without good cause, to follow prescribed 
treatment which would be expected to restore his or her ability 
to engage in substantial gainful activity.

3. Stewardship of Social Security Programs

    Actions taken: On June 5, 2013, the Subcommittee held a 
hearing on how Social Security protects the benefits of those 
who cannot protect themselves through the representative payee 
program. The hearing focused on the findings of the GAO report 
on the program's challenges, requested by Subcommittee Chairman 
Johnson and other members of the Committee during the 112th 
Congress. The report found that the SSA struggles to 
effectively administer the representative payee program, 
despite steps taken to address its challenges in identifying, 
selecting, and monitoring representative payees. Testimony was 
received from (i) Daniel Bertoni, Director, Education, 
Workforce, and Income Security, Government Accountability 
Office; (ii) LaTina Burse Greene, Assistant Deputy Commissioner 
for Retirement and Disability Policy, Social Security 
Administration; and (iii) Elmer L. Cerano, Executive Director, 
Michigan Protection & Advocacy Service, on behalf of the 
National Disability Rights Network. Witnesses highlighted the 
SSA's challenges in managing and overseeing the program, 
including maintaining a pool of qualified representative payees 
and monitoring payees' use of beneficiaries' SSA funds. 
Witnesses also stressed the need for the SSA to develop a long-
term strategy, develop ways to prevent criminals from serving 
as representative payees, and recruit a larger number of 
qualified payees in anticipation of demand for payees.
    On November 18, 2011, Subcommittee Chairman Johnson and 
other members of the Committee on Ways and Means requested a 
report by the GAO to determine the effectiveness of the SSA's 
representative payee program, in the wake of the horrific 
treatment of beneficiaries found in Philadelphia, Pennsylvania. 
On May 29, 2013, the GAO issued their final report, ``SSA 
Representative Payee Program: Addressing Long-Term Challenges 
Requires a More Strategic Approach.'' The GAO found that the 
SSA struggles to effectively administer the representative 
payee program, despite steps taken to address its challenges in 
identifying, selecting, and monitoring representative payees. 
The GAO's report cited experts and stakeholders who suggested 
the program could be improved by increasing the pool of readily 
available representative payees, as well as by refining 
monitoring practices. The experts interviewed by the GAO in the 
report identified tradeoffs in those recommendations, citing 
the need to balance potential benefits of SSA workload 
reductions (by reducing SSA monitoring of low-risk payees) with 
a heightened risk of benefit misuse by payees. The report 
concluded by emphasizing that the SSA has not fully evaluated 
representative payee program reform options.
    On April 15, 2014, Social Security Subcommittee Chairman 
Johnson and Oversight Subcommittee Chairman Charles Boustany 
sent a letter to Treasury Secretary Jack Lew and Acting 
Commissioner of Social Security Carolyn Colvin regarding the 
use of the Treasury Offset Program to collect overpayments from 
adults who received Social Security benefits as children. The 
letter requested information on how Treasury and the SSA seek 
repayment from adults who were once child beneficiaries, how 
these individuals are notified, and how many individuals with 
delinquent debts owed to the SSA were affected by the 
elimination of the 10-year statute of limitations on delinquent 
debts. On May 23, 2014, Acting Commissioner Colvin provided 
Committee staff with the information requested.
    On April 17, 2014, Chairman Camp sent a letter to Acting 
Commissioner of Social Security Colvin requesting a briefing 
for Committee staff regarding the details of the SSA's handling 
of overpayments and the referral of debts to the Treasury 
Offset Program.
    On July 9, 2014, Subcommittee Chairman Johnson sent a 
letter to Acting Commissioner Colvin requesting a briefing on 
the actions the SSA has taken to discipline ALJs and Senior 
Attorneys since 2000, as well as details on quality reviews of 
ALJ and Senior Attorney decisions.
    On August 28, 2014, Social Security Subcommittee Chairman 
Johnson sent a letter to New York County District Attorney (DA) 
Cyrus R. Vance, Jr. regarding the progress of the investigation 
and prosecution of the New York City-based disability fraud 
scheme. The letter asked DA Vance to share any weaknesses 
within the current disability process that his office 
encountered as they conduct their investigation.
    On December 9, 2014, Subcommittee Chairman Johnson sent a 
letter to Acting Commissioner Colvin urging the SSA to make 
more recent agency data available to the public. While some 
researchers are able to access SSA data through the Retirement 
Research Consortium, the agency does not make recent data 
available to independent researchers.

4. Protecting the Privacy of Social Security Numbers (SSN)

    Actions taken: On September 17, 2014, Social Security 
Subcommittee Chairman Johnson and Health Subcommittee Chairman 
Brady sent a letter to Acting Commissioner of Social Security 
Colvin and CMS Administrator Tavenner regarding the SSA's 
verification of SSNs for purposes of determining eligibility 
for Affordable Care Act (ACA) programs. The letter followed a 
report by the SSA Office of Inspector General (OIG) which found 
that the SSA is verifying identity information for CMS that it 
would reject for its own programs. The letter requested 
information on additional steps the two agencies could take to 
verify the authenticity of SSNs in the ACA verification 
process. The Committee received the Acting Commissioner's 
response on October 20, 2014. The Acting Commissioner noted 
that the SSA and CMS had begun work to determine the 
feasibility of adding an additional step to the verification 
process.

5. SSA's Information Technology (IT) Infrastructure

    Actions taken: On August 2, 2012, Subcommittee Chairman 
Johnson requested a report from the SSA Office of Inspector 
General (OIG) to review the Memorandum of Understanding (MoU) 
between the SSA and the General Services Administration (GSA) 
regarding the SSA's lease agreements for space. On December 28, 
2012, the OIG issued its final report, ``Memorandum of 
Understanding Between the General Services Administration and 
the Social Security Administration.'' The report concluded that 
critical elements of the MoU are not clear or are missing, 
including an articulation of rent charged to the SSA for the 
buildings the SSA purchased and the accounting process for 
purchasing trust fund buildings purchased. The report 
recommended legislation to return to the Social Security trust 
funds proceeds obtained from the disposal of property purchased 
with Social Security trust fund assets, and reduce or eliminate 
indirect costs and fees paid to the GSA for trust fund 
buildings. The report also recommended legislation to ensure 
the SSA does not pay rent and other expenses to the GSA for the 
SSA's new data center for which the SSA was directly 
appropriated funding. The report concluded that the current MoU 
should remain in use, but should enumerate the accounting 
treatment of trust fund properties, allow the SSA or the OIG to 
perform a review of any building costs, develop a description 
and example of the year-end reconciliation process, and specify 
all the information required for interagency agreements as set 
forth in the SSA's Administrative Instructions Manual System.
    On July 25, 2014, Subcommittee Chairman Johnson sent a 
letter to the SSA Inspector General Patrick O'Carroll 
requesting a full and immediate investigation of the SAA's 
management and implementation of the Disability Case Processing 
System (DCPS). Subcommittee Chairman Johnson also sent a letter 
to Acting Commissioner of Social Security Carolyn Colvin 
calling on her to stop further implementation of the DCPS. The 
requests came after an independent consultant commissioned by 
the SSA to review the DCPS found that ``the program has 
invested $288 million over six years, delivered limited 
functionality, and faced schedule delays as well as increasing 
stakeholder concerns.'' On July 30, 2014, Acting Commissioner 
Colvin sent a letter to Subcommittee Chairman Johnson stating 
that the SSA would continue implementing the DCPS. On November 
13, 2014, the OIG submitted its report, ``The Social Security 
Administration's Disability Case Processing System.'' The 
report stated that the SSA has taken steps to help ensure the 
successful completion of the DCPS, but recommended the agency 
suspend certain components of the project until it determined 
whether there are viable alternatives. An investigation into 
whether there was any criminal misconduct associated with the 
DCPS is still pending.

6. Deployment of Resources

    Actions taken: On April 26, 2013, the Subcommittee held a 
hearing on the challenges facing the next Commissioner of 
Social Security. Michael Astrue, who was appointed as 
Commissioner by President George W. Bush, ended his term in 
January 2013 and then Deputy Commissioner Carolyn Colvin was 
named Acting Commissioner. Testimony was received from (i) 
Patrick P. O'Carroll Jr., Inspector General, Social Security 
Administration and (ii) Daniel Bertoni, Director, Education, 
Workforce, and Income Security, Government Accountability 
Office. The witnesses discussed the SSA's key management 
challenges, including human capital, disability program issues, 
information technology, physical infrastructure and program 
integrity, along with the importance of the SSA developing a 
long-term service delivery strategy to address these 
challenges. Witnesses also pointed out that the SSA has not had 
an entity or individual dedicated to strategic planning since 
2008. Witnesses argued that without a long-term strategy, the 
agency is poorly positioned to make informed decisions about 
the critical functions needed to meet service demands and 
retain public confidence in the agency's management of its 
programs.
    On September 4, 2012, Subcommittee Chairman Johnson sent a 
letter to the SSA Office of Inspector General (OIG) requesting 
information regarding the SSA's recent awarding of grants for 
the Disability Research Consortium to Mathematica Policy 
Research and the National Bureau of Economic Research. The 
letter requested the following information: the amounts, time 
periods, and recipients of the grants; the specific projects 
being funded and outside projects the funds could be used for; 
the selection process and criteria for projects; and the 
outreach process prior to receipt of applications. The report, 
``The Social Security Administration's Disability Research 
Consortium,'' was issued on February 1, 2013. According to the 
OIG, the SSA awarded 5-year cooperative agreements from 2012 to 
2017 for a total of $5 million. The SSA assigned a program 
official to arrange an external panel of experts to review and 
score the applications, similar to the practices of other 
prominent nonprofit and government institutions. Applications 
were solicited on one or more websites and several 
institutions, including the SSA, and technical assistance was 
provided during the application process.
    On June 17, 2014, Subcommittee Chairman Johnson sent a 
letter to the SSA OIG requesting information on the SSA's 
procedure for rehiring former agency staff who are now retired 
federal employees.

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


1. Letter to CMS Regarding the Self-Referral Disclosure Program

    On January 14, 2013, Chairman Camp sent a letter to CMS 
Acting Administrator Tavenner regarding CMS's statutorily 
mandated annual report on the self-referral disclosure protocol 
(SDRP). The protocol allows Medicare providers and suppliers to 
self-disclose actual or potential violations of the physician 
self-referral statute. The letter requested information about 
all SDRP submissions since the start of the program.

2. Letter to HHS and DOJ Regarding the Health Care Fraud and Abuse 
        Control Program

    On January 14, 2013, Chairman Camp sent a letter to HHS 
Secretary Sebelius and Attorney General Holder regarding the 
Health Care Fraud and Abuse Control Program (HCFAC). HCFAC was 
established as part of the Health Insurance Portability and 
Accountability Act of 1996 and amended by the Tax Relief and 
Health Care Act. The program is funded largely by the Medicare 
trust funds and funds are distributed to the HHS Inspector 
General, CMS, United States Attorneys, FBI, and other entities. 
The letter requested detailed information regarding the 
distribution of HCFAC funds.

3. Letter to HHS Regarding Inaccurate Health Care Data

    On January 25, 2013, Chairman Camp and Subcommittee on 
Health Chairman Brady sent a letter to Secretary Sebelius 
regarding concerns over inaccurate health care data at the 
Department of Health and Human Services involving cost 
contracts and their ability to accurately retain accurate 
information in the upcoming health insurance exchanges.

4. Letter to Treasury and IRS Regarding Health Insurance Premium Tax 
        Credits

    On January 29, 2013, Chairman Camp and Oversight and 
Government Reform Committee Chairman Issa sent a letter to 
Acting Treasury Secretary Wolin and Acting IRS Commissioner 
Miller regarding the Treasury and IRS proposed and final rules 
on health insurance premium tax credits contained in the 
Affordable Care Act. The letter follows a series of letters 
from the 112th Congress, in which the Committee on Ways and 
Means and the Committee on Oversight and Government Reform 
sought regulatory and legal analysis pertaining to the rule, as 
well as documents and communications referring to the rule. The 
letter requested unredacted versions of all documents produced 
thus far and an update on the Committees' document request.

5. Letter to IRS Regarding the Registered Tax Return Preparer Program

    On January 31, 2013, Oversight Chairman Boustany sent a 
letter to Acting IRS Commissioner Miller regarding a January 
18, 2013 U.S. District Court decision that held the IRS does 
not have the authority to license and regulate tax preparers 
under the Registered Tax Return Preparer Program (RTRP). The 
program was suspended in the middle of the 2013 tax-filing 
season. The letter requested a detailed description of the 
IRS's plans to address the U.S. District Court's decision.

6. Letter to HHS Regarding Waivers of Work Requirements in the TANF 
        Program

    On February 4, 2013, Chairman Camp and Senate Finance 
Committee Ranking Member Hatch sent a letter to HHS regarding 
the Secretary's July 2012 decision to allow States to seek 
waivers of work requirements in the Temporary Assistance for 
Needy Families program. The letter repeated Chairman Camp and 
Senator Hatch's request for information on how the Department 
determined it had such waiver authority, as well as asked why 
the agency had not submitted the waiver proposal after the 
Government Accountability Office determined it must be 
submitted to Congress for approval before taking effect.

7. Letter to HHS Regarding Affordable Care Act Public Relations 
        Contracts

    On February 5, 2013, Chairman Camp sent a letter to HHS 
Secretary Sebelius following up on a series of letters, 
including a subpoena, from the 112th Congress, seeking details 
of the expenditure of taxpayer dollars to promote the Obama 
Administration's policies through public relations contracts. 
The letter requested all internal HHS communications relating 
to public relations activities within HHS.

8. Letter to IRS Regarding Television or Movie Parodies Produced at the 
        IRS

    On February 11, 2013, Oversight Chairman Boustany sent a 
letter to Acting IRS Commissioner Miller regarding reports 
given to Committee staff that the IRS had produced at least two 
parody videos at its New Carrollton, MD studio, one depicting 
characters from the television program ``Star Trek'' and the 
other, characters from ``Gilligan's Island.'' The letter 
requested all records relating to the production of the videos, 
as well as an accounting of work-hours and production costs 
dedicated to the production of the videos.

9. Letter to GAO Regarding Medicare Administrative Contractors

    On February 28, 2013, Oversight Chairman Boustany sent a 
letter to Comptroller General Dodaro regarding Medicare 
Administrative Contractors (MACs). MACs are overseen by CMS and 
are responsible for paying Medicare claims and performing other 
claims administration-related functions. The letter requested 
that GAO undertake a study of MACs for the purpose of 
determining the effectiveness of the current MAC arrangement, 
and examining whether improvements could be made.

10. Letter to CMS Regarding Medicare Advantage Cuts

    On February 28, 2013, Chairman Camp, Chairman Upton of the 
Committee on Energy and Commerce and Ranking Member Orrin Hatch 
of the Senate Committee on Finance sent a letter to Acting CMS 
Administrator Marilyn Tavenner demanding answers on cuts to 
Medicare Advantage Program under ObamaCare.

11. Letter to GAO Regarding Floating Rate Notes

    On March 18, 2013, Chairman Camp sent a letter to 
Comptroller General Dodaro regarding Treasury's plan to add 
floating rate notes (FRNs) to its debt portfolio. FRNs were the 
first new type of Treasury security introduced since 1997, and 
it was unclear how they might affect Treasury operations, the 
market for U.S. debt, and the federal government's borrowing 
costs. The letter requested that GAO examine Treasury's 
rationale for introducing FRNs at that time, the information 
and analysis used to support Treasury's decision-making 
process, and steps Treasury has taken to implement FRNs.

12. Letter to IRS Regarding Television and Movie Parodies

    On March 20, 2013, Oversight Chairman Boustany sent a 
letter to Acting IRS Commissioner Miller, following a February 
11, 2013 letter regarding television and movie parodies 
produced by the IRS at its New Carrollton, MD television 
production studio. The letter indicated that the IRS's March 4, 
2013 response to the letter was materially incomplete, and 
requested an accounting of all costs associated with the 
production of the ``Star Trek'' video, any communications 
related to the video, and a detailed account of all taxpayer 
money spent by and through the New Carrollton, MD studio.

13. Letter to IRS Regarding Affordable Care Act Resources

    On March 21, 2013, Oversight Chairman Boustany sent a 
letter to Acting IRS Commissioner Miller regarding the 
resources the IRS was using to implement the ACA. The letter 
requested the amount of unreimbursed detailees made available 
to the IRS for ACA implementation, details surrounding any 
staff reassigned to ACA implementation duties, the total 
balance in the Health Insurance Reform Implementation Fund 
(HIRIF), and the cost and FTE the IRS would require to 
implement and administer the ACA over the next ten years.

14. Letter to HHS Regarding Affordable Care Act Draft Application

    On March 25, 2013, Oversight Chairman Boustany sent a 
letter to HHS Secretary Sebelius regarding the draft 
application for health insurance pursuant to the ACA. The 
letter requested all drafts of the list of questions, the 
titles of all individuals responsible for the document, 
information regarding the department's collection of voter 
information in the application, and information regarding the 
Navigator Program.

15. Letter to IRS Regarding Taxpayer Privacy

    On April 11, 2013, Oversight Chairman Boustany sent a 
letter to Acting IRS Commissioner Miller regarding media 
reports that it is the IRS's view that the agency does not need 
a search warrant to review certain electronic communications by 
private citizens, such as Facebook and Twitter. The letter 
requested information on the IRS's current policy on searching 
taxpayer emails, any internal communications regarding changes 
to the IRS's policies on searching taxpayer emails, the IRS's 
current policy on searching and reviewing taxpayer social media 
profiles, and the number of times the IRS searched taxpayer 
emails and social media profiles between 2010 and 2013.

16. Letter to IRS Regarding Union Activity on Official Time

    On April 18, 2013, Oversight Chairman Boustany sent a 
letter to Acting IRS Commissioner Miller regarding IRS 
employees attending National Treasury Employees Union (NTEU) 
conferences while on official time. Documents obtained by the 
Committee indicate that, as part of the collective bargaining 
process with the NTEU, the IRS approved union employees to 
spend 20.5 hours of official time in union training per union 
chapter representative between March and May. The letter 
requested information regarding the number of hours IRS 
employees spent on union activity, IRS's travel expenses for 
union activity, all NTEU training materials, dates of NTEU 
conferences, and information about NTEU training itself.

17. Letter to DOL Regarding Data Exchange Standards in P.L.112-96

    On April 26, 2013, the Republican members of the 
Subcommittee on Human Resources sent a letter to DOL expressing 
their views on how to improve the efficiency of data exchanges 
within and across human services programs.

18. Letter to DOL Regarding the Implementation of the Unemployment 
        Insurance Reforms Contained in P.L. 112-96

    On May 1, 2013, the Republican members of the Subcommittee 
on Human Resources, along with Health Subcommittee Chairman 
Brady, sent a letter to DOL to encourage the implementation of 
a provision in P.L. 112-96 that allowed the screening and 
testing of certain unemployment benefit claimants for illegal 
drugs. A follow up letter was sent on June 13, 2013.

19. Letter to IRS Regarding Tea Party Targeting

    On May 10, 2013, Oversight Chairman Boustany sent a letter 
to Acting IRS Commissioner Miller regarding then-IRS Exempt 
Organizations Division Director Lois Lerner's May 10, 2013 
admission that the IRS engaged in targeting of conservative 
groups seeking tax-exempt status and selected certain tax-
exempt applications for centralized processing based on case 
names and titles, like Tea Party and Patriot, rather than their 
actual activities. The letter requested all communications 
containing the words ``tea party,'' ``patriot,'' or 
``conservative,'' and asked that the IRS provide the names and 
titles of all individuals involved.

20. Letter to IRS Regarding the Targeting of Conservative Groups for 
        Tax-Exempt Status

    On May 14, 2013, Chairman Camp and Ranking Member Levin 
sent a letter to Acting IRS Commissioner Miller regarding the 
IRS's admission that it singled out organizations for 
additional review based on their political beliefs. The letter 
followed IRS Exempt Organizations Division Director Lois 
Lerner's May 10, 2013 admission that the IRS targeted certain 
taxpayers based on their political beliefs. The letter 
requested detailed information regarding the nature and extent 
of the targeting, asked about the preparation of the IRS's 
responses to Committee inquiries on the topic, and requested 
internal documents and communications with the White House and 
Treasury pertaining to the targeting.

21. Letter to HHS Requesting Information on the ACA's Navigators 
        Program

    On May 15, 2013, Chairman Boustany of the Subcommittee on 
Oversight and Chairman Brady of the Subcommittee on Health sent 
a letter to Secretary Sebelius requesting oversight and further 
information regarding the ACA's navigators program.

22. Letter to State Child Welfare Administrators

    On June 4, 2013, the entire Human Resources Subcommittee 
wrote a letter to State Child Welfare Administrators requesting 
feedback regarding state efforts to promote the normalcy of 
youth in foster care.

23. Letter to Treasury Regarding the Targeting of Conservative Groups 
        for Tax-Exempt Status

    On June 13, 2013, Chairman Camp, Oversight Subcommittee 
Chairman Boustany, Oversight and Government Reform Chairman 
Issa, and Oversight and Government Reform Subcommittee on 
Economic Growth, Job Creation and Regulatory Affairs Chairman 
Jordan sent a letter to Treasury Secretary Lew regarding 
Treasury's role in the IRS's targeting of conservative groups 
for tax-exempt status. The letter requested all documents 
relating to IRS procedures for evaluating tax-exempt 
applications, all pertinent communications between Treasury 
employees and IRS employees, all documents relating to the 
TIGTA audit report Inappropriate Criteria Were Used to Identify 
Tax-Exempt Applications for Review, and documents relating to 
correspondence with Congress.

24. Letter to HHS Regarding a Briefing on the Federal Data Services Hub

    On June 28, 2013, Chairman Camp and other Committee Members 
sent a letter to HHS Secretary Sebelius regarding the Federal 
Data Services Hub. The Government Accountability Office (GAO) 
had previously reported that HHS missed several deadlines for 
setting up the ACA insurance exchanges. Additionally, the 
letter noted that the Federal Data Services Hub is responsible 
for transmitting sensitive information, yet had not been 
tested. The letter requested a briefing on the current status 
of the Federal Data Services Hub.

25. Letter to President Barack Obama Requesting Information on Employer 
        Mandate Delay

    On July 9, 2013, Speaker Boehner, Majority Leader Eric 
Cantor, Majority Whip Kevin McCarthy, Deputy Majority Whip 
Peter Roskam, Chairman Camp, Policy Committee Chairman James 
Lankford, Chairman Kline of the Committee on Education and the 
Workforce, Chairman Upton of the Committee on Energy and 
Commerce, Republican Conference Chairman Cathy Rodgers, 
Republican Conference Vice Chair Lynn Jenkins, and Chairman 
Ryan of the Committee on the Budget sent a letter to the 
President requesting details on the employer mandate delay.

26. Letter to HHS Regarding Financial Management Risks

    On July 10, 2013, Senator Tom Coburn and Oversight 
Subcommittee Chairman Boustany sent a letter to Secretary 
Sebelius questioning weaknesses in HHS' financial management 
due to the focus placed on ACA implementation.

27. Letter to CBO Regarding the Delay of the ACA Employer Mandate

    On July 10, 2013, Chairman Camp, Chairman Ryan of the 
Committee on the Budget, Chairman Upton of the Committee on 
Energy and Commerce, Chairman Kline of the Committee on 
Education and the Workforce and Ranking Member Alexander of the 
Senate Committee on Health, Education, Labor and Pensions, 
Ranking Member Sessions of the Committee on the Budget, and 
Ranking Member Hatch of the Senate Committee on Finance sent a 
letter to Director Elmendorf of the Congressional Budget Office 
requesting an analysis of the budgetary effects of delaying 
ObamaCare's employer mandate and reporting requirements.

28. Letter to IRS Regarding the IRS's Inadvertent Release of Social 
        Security Numbers

    On July 22, 2013, Oversight Chairman Boustany and Social 
Security Chairman Johnson sent a letter to IRS Principal Deputy 
Commissioner Werfel regarding the IRS's inadvertent release of 
thousands of Social Security Numbers (SSNs). According to 
information from Public.resource.org, SSNs accidentally 
included on 990-T forms were posted on the IRS's website for 
political nonprofit groups organized under Section 527 of the 
Internal Revenue Code. The letter requested information 
regarding the accuracy of the Public.resource.org reports, the 
number of individual SSNs released since July 2008, and agency 
safeguards to protect against identity theft.

29. Letter to Treasury Regarding Delay of the Employer Mandate

    On July 22, 2013, Chairman Camp, Oversight Chairman 
Boustany, and Health Chairman Brady sent a letter to Treasury 
Secretary Lew regarding the Obama Administration's delay of the 
ACA's employer reporting requirements and employer mandate tax 
penalties. The letter requested information regarding the 
development of the decision to delay the provisions, as well as 
information Treasury officials relied on in the decision making 
process.

30. Letter to IRS Regarding Personnel Issues

    On July 24, 2013, Chairman Camp and Oversight and 
Government Reform Chairman Issa sent a letter to IRS Principal 
Deputy Commissioner Werfel regarding personnel issues. The 
letter requested whether IRS employees Joseph Grant, Holly Paz, 
and Lois Lerner continued to have access to IRS systems, and 
information regarding their employment statuses. The letter 
also requested information regarding all bonuses the IRS paid 
since January 1, 2010, as well as bonuses awarded to Grant, 
Lerner, Paz, and Steve Miller.

31. Letter to IRS Regarding the Pace of Document Production

    On July 24, 2013, Chairman Camp and Ranking Member Levin 
sent a letter to IRS Principal Deputy Commissioner Werfel 
regarding the pace of document production pursuant to their 
letter of May 14, 2013. The letter raised concerns that the IRS 
was not producing documents in a timely manner and requested an 
explanation of the specific steps taken to expedite the 
production.

32. Letter to Treasury Regarding Premium Tax Credits

    On July 25, 2013, Chairman Camp, Oversight Subcommittee 
Chairman Boustany, Oversight and Government Reform Chairman 
Issa, and Oversight and Government Reform Subcommittee on 
Energy Policy, Health Care & Entitlements Chairman Lankford 
sent a letter to Treasury Secretary Lew regarding premium tax 
credits under the ACA. The letter followed a series of 
correspondence between the Committees and Treasury about the 
Committees' repeated requests for legal analysis justifying 
Treasury's decision to extend premium credits to individuals in 
federal government-run insurance exchanges. The letter 
requested all documents and communications relating to the 
ACA's legislative history, the working group tasked with 
drafting the rule in question, and other pertinent documents.

33. Letter to IRS Regarding IRS-FEC Communications

    On July 30, 2013, Chairman Camp and Oversight Chairman 
Boustany sent a letter to IRS Principal Deputy Commissioner 
Werfel regarding possibly inappropriate communication between a 
Federal Election Commission (FEC) official and then-IRS Exempt 
Organizations Division Director Lois Lerner. The letter 
requested all communications between the IRS and the FEC 
between 2008 and 2012, as well as specific communications 
regarding four particular organizations.

34. Letter to IRS Regarding IRS Policy on Religious Groups

    On July 31, 2013, Oversight Chairman Boustany sent a letter 
to IRS Principal Deputy Commissioner Werfel to follow up on an 
exchange between Rep. Aaron Schock and Acting IRS Commissioner 
Miller at a May 17, 2013 Ways and Means Committee hearing in 
which Rep. Schock asked whether it was appropriate for IRS 
revenue agents to ask applicants for tax-exempt status about 
the content of their prayers. The letter requested information 
relating to current IRS policy and practice as to inquiring 
about applicants' religious beliefs and practices, as well as 
information relating to safeguards to ensure inappropriate 
inquiries are not made.

35. Letter to IRS Regarding Continued Screening of Groups Based on 
        Their Political Beliefs

    On August 12, 2013, Chairman Camp and Oversight Chairman 
Boustany sent a letter to Acting IRS Commissioner Werfel 
regarding information the Committee learned in its 
investigation that screening based on organization name was in 
fact continuing, despite the IRS's assertions to the contrary. 
The letter quoted the transcript of a Committee interview with 
a Cincinnati-based IRS employee and asked Acting Commissioner 
Werfel to take corrective action.

36. Letter to GAO Regarding Engaging TANF Recipients in Work Activities

    On September 24, 2013, Human Resources Subcommittee 
Chairman Reichert, along with Senate Finance Committee Ranking 
Member Hatch, sent a letter to GAO regarding Deficit Reduction 
Act (DRA) provisions that sought to strengthen the work 
requirements and improve related data verification procedures 
states could use to create meaningful work participation goals.

37. Letter to IRS Regarding Exempt Organizations Division Backlog

    On October 7, 2013, Oversight Chairman Boustany sent a 
letter to Acting IRS Commissioner Werfel regarding the IRS's 
Exempt Organizations Division case backlog. The letter 
requested an accounting of all 501(c)(3) and (4) applications 
in the IRS inventory as of September 18, 2013, the number of 
organizations in the inventory for at least 120, 270, and 365 
days, and a comparison between the inventory size in September 
2013 and in September 2012.

38. Letter to IRS Regarding Delay of the 2014 Tax Filing Season and ACA 
        Implementation

    On October 23, 2013, Chairman Camp sent a letter to Acting 
IRS Commissioner Werfel regarding the IRS's claim that it must 
delay the start of the 2014 Tax Filing Season due to the 
government shutdown and to inquire whether and to what extent 
ACA implementation continued during the shutdown.

39. Letter to IRS Regarding the Delay of the Tax Filing Season

    On October 23, 2013, Chairman Camp sent a letter to Acting 
Commissioner of the IRS Daniel Werfel questioning the agency's 
decision to delay the start of tax filing season in order to 
focus on the Affordable Care Act.

40. Letter to OMB Ensuring that Recently Furloughed Federal Employees 
        Receiving Back Pay Will Not Also Receive Unemployment Insurance

    On October 23, 2013, Chairman Camp and Human Resources 
Subcommittee Chairman Reichert along with 17 other Republican 
Committee on Ways and Means Members sent a letter to OMB to 
ensure that furloughed federal employees should not 
simultaneously receive back pay and unemployment benefits.

41. Letter to CMS Regarding ACA Enrollment Data

    On November 1, 2013, Chairman Camp sent a letter to 
Administrator Marilyn Tavenner from CMS requesting the 
immediate release of enrollment data for ObamaCare after 
learning that the enrollment numbers the Administrator said at 
a hearing were unavailable were being discussed at daily 
meetings at the Agency.

42. Letter to IRS Regarding Eligibility for Premium Tax Credits

    On November 5, 2013, Chairman Camp sent a letter to the 
Acting Commissioner of the IRS Daniel Werfel requesting the 
availability of all information regarding the number of 
individuals for whom the IRS has made a preliminary or final 
determination of eligibility for premium tax credits.

43. Letter to IRS Regarding Disclosure of ACA Data

    On November 6, 2013, Chairman Camp sent a letter to IRS 
Acting Commissioner Danny Werfel requesting the disclosure of 
ACA enrollment and eligibility data.

44. Letter to Treasury, IRS, and State Regarding a Special Israel 
        Policy

    On November 7, 2013, Chairman Camp sent a letter to 
Treasury Secretary Lew, IRS Acting Commissioner Werfel, and 
State Secretary Kerry regarding the treatment of exempt 
organizations with an interest in the State of Israel. The 
letter requested all communications and documents between IRS 
and State, as well as IRS and Treasury referring or relating to 
Israel, as well as documents containing several key words 
pertaining to Israel.

45. Letter to CMS Regarding Self-Referral Disclosure Protocol

    On November 13, 2013, Oversight Chairman Boustany sent a 
letter to Centers for Medicare & Medicaid Services (CMS) 
Administrator Tavenner regarding the Stark Law and the Self-
Referral Disclosure Protocol (SDRP). The letter referenced the 
Committee's ongoing evaluation of technical violations of the 
law. The letter requested information relating to all technical 
violations reported to CMS in the past five years.

46. Letter to HHS Regarding the Income Verification System for Health 
        Insurance Exchanges

    On November 20, 2013, Chairman Camp and Republican House 
Ways and Means Members sent a letter to Secretary Sebelius 
requesting information on the Income Verification System for 
Health Insurance Exchanges.

47. Letter to GAO Regarding Review of IRS 2015 Budget Request

    On November 21, 2013, Oversight Chairman Boustany and 
Oversight Ranking Member Lewis sent a letter to Comptroller 
General Dodaro requesting that GAO conduct a review of the 
IRS's forthcoming 2015 budget request.

48. Letter to GAO Regarding Review of IRS 2014 Filing Season

    On November 21, 2013, Oversight Chairman Boustany and 
Oversight Ranking Member Lewis sent a letter to Comptroller 
General Dodaro requesting that GAO conduct a review of the 
IRS's upcoming 2014 filing season performance.

49. Letter to HHS Regarding an Announced Delay to 2015 Affordable Care 
        Act Enrollment

    On December 13, 2013, Oversight Chairman Boustany and 
Health Chairman Brady sent a letter to HHS Secretary Sebelius 
requesting all information relating to the decision to delay 
the 2015 open enrollment season.

50. Letters to IRS Commissioner Koskinen and Treasury Secretary Lew 
        Regarding Proposed 501(c)(4) Rulemaking

    On January 30, 2014, Chairman Camp sent a letter to IRS 
Commissioner Koskinen and Treasury Secretary Lew requesting all 
documents from the IRS and Treasury, respectively, related to 
the proposed Treasury rulemaking pertaining to 501(c)(4) 
groups.

51. Letters to HHS Secretary Sebelius, Attorney General Holder, and 
        Treasury Secretary Lew Regarding a Delay in the Affordable Care 
        Act's Employer Mandate

    On February 7, 2014, Chairman Camp sent a letter to HHS 
Secretary Sebelius, Attorney General Holder, and Treasury 
Secretary Lew requesting documents and other information 
pertaining to the Administration's decision to delay the 
Affordable Care Act's employer mandate.

52. Letter to IRS Commissioner Koskinen Reiterating Lerner Request

    On February 24, 2014, Chairman Camp sent a letter to IRS 
Commissioner Koskinen reiterating his request for all emails 
sent to or received by former IRS Exempt Organizations Division 
Director Lois Lerner.

53. Letter to Treasury Secretary Lew Requesting and Extension of the 
        Comment Period for Proposed Rulemaking for 501(c)(4) Groups

    On February 27, 2014, Chairman Camp sent a letter to 
Treasury Secretary Lew requesting that he extend the period for 
comments on the Treasury's proposed rule for 501(c)(4) 
organizations.

54. Letter to Treasury Secretary Lew and IRS Commissioner Koskinen 
        Commenting on Proposed Rulemaking for 501(c)(4) Groups

    On February 27, 2014, Chairman Camp and several Committee 
Members sent a letter to Treasury Secretary Lew and IRS 
Commissioner Koskinen providing comments on the Treasury's 
proposed rulemaking for 501(c)(4) organizations.

55. Letter to IRS Commissioner Koskinen Regarding Anticipated Telephone 
        Call Increases Related to the Affordable Care Act

    On March 31, 2014, Oversight Chairman Boustany sent a 
letter to IRS Commissioner Koskinen requesting information 
regarding an anticipated increase in call volume from taxpayers 
related to ACA questions.

56. Letter to Attorney General Holder Referring Lois Lerner for 
        Possible Criminal Acts

    On April 9, 2014, the Committee transmitted a letter to 
Attorney General Holder referring former IRS Exempt 
Organizations Division Director Lois Lerner for possible 
criminal acts based on information obtained by the Committee in 
its investigation of the IRS's targeting of taxpayers based on 
their political beliefs.

57. Letter to Comptroller General Dodaro Requesting a Review of Refund 
        Fraud Prevention Efforts

    On April 11, 2014, Chairman Camp sent a letter to 
Comptroller General Dodaro requesting a review of the IRS's 
efforts to detect, prevent, and resolve stolen identity refund 
fraud.

58. Letter to Comptroller General Dodaro Requesting a Review of the 
        IRS's SB/SE Division

    On April 11, 2014, Chairman Camp sent a letter to 
Comptroller General Dodaro requesting that the Government 
Accountability Office undertake a review of audit selection 
policies at the IRS's Small Business/Self-Employed Division.

59. Letter to Treasury Secretary Lew and Acting SSA Commissioner Colvin 
        Regarding Seizures of Taxpayers' Tax Refunds

    On April 15, 2014, Oversight Chairman Boustany and Social 
Security Subcommittee Chairman Johnson sent a letter to 
Treasury Secretary Lew and Social Security Administration 
Acting Commissioner Colvin regarding reports that the 
government was inappropriately seizing taxpayers' tax refunds.

60. Letter to Comptroller General Dodaro Requesting a Review of Federal 
        Employee Transit Benefits

    On April 30, 2014, Chairman Boustany sent a letter to 
Comptroller General Dodaro requesting the GAO undertake a 
review of the Department of Transportation's (DOT) federal 
employee transit benefit program to determine whether the DOT 
has properly interpreted the relevant laws.

61. Letter to Treasury Secretary Lew on Income Verification for Tax 
        Credits under the Affordable Care Act

    On May 21, 2014, Chairman Camp and several Committee 
Members sent a letter to Treasury Secretary Lew to request a 
number of items and reports regarding the federal government's 
ability to verify income for certain tax credits available 
under the Affordable Care Act.

62. Letter to Treasury Secretary Lew and IRS Commissioner Koskinen 
        Regarding Foreign Accounts Tax Compliance Act (FATCA) 
        Implementation

    On May 22, 2014, Oversight Chairman Boustay wrote to 
Treasury Secretary Lew and IRS Commissioner Koskinen to request 
information pertaining to Treasury and IRS's implementation of 
FATCA.

63. Letter to Attorney General Holder, EPA Administrator McCarthy, FEC 
        Chairman Goodman, OSHA Assistant Secretary Michaels, Treasury 
        Secretary Lew, and President Obama Regarding Lois Lerner 
        Documents

    On June 16, 2014, Chairman Camp and Oversight Chairman 
Boustany wrote to Attorney General Holder, EPA Administrator 
McCarthy, FEC Chairman Goodman, OSHA Assistant Secretary 
Michaels, Treasury Secretary Lew, and President Obama to 
request all communications between employees in their agencies 
and former IRS Exempt Organizations Division Director Lois 
Lerner.

64. Letter to IRS Commissioner Koskinen Regarding Lois Lerner's 
        Computer Crash

    On June 18, 2014, Chairman Camp and Oversight Subcommittee 
Chairman Boustany wrote to IRS Commissioner Koskinen to request 
information regarding the reported computer crash of former IRS 
Exempt Organizations Division Director Lois Lerner, which may 
have resulted in the loss of information pertinent to a 
Committee investigation.

65. Letter to Attorney General Holder, EPA Administrator McCarthy, FEC 
        Chairman Goodman, OSHA Assistant Secretary Michaels, Treasury 
        Secretary Lew, and President Obama

    On June 26, 2014, Chairman Camp and Oversight Chairman 
Boustany wrote to Attorney General Holder, EPA Administrator 
McCarthy, FEC Chairman Goodman, OSHA Assistant Secretary 
Michaels, Treasury Secretary Lew, and President Obama to 
request all communications between employees in their agencies 
and certain IRS employees who had experienced computer crashes.

66. Letter to Attorney General Holder Regarding the Appointment of a 
        Special Counsel

    On June 27, 2014, Chairman Camp and Judiciary Committee 
Chairman Goodlatte wrote to Attorney General Holder to request 
the appointment of a Special Counsel to conduct an 
investigation into allegations that the IRS targeted certain 
applicants for tax-exempt status.

67. Letter to Mr. Fred Wertheimer, President, Democracy 21 Regarding 
        Lois Lerner Documents

    On July 16, 2014, Chairman Camp and Oversight Chairman 
Boustany wrote to Mr. Fred Wertheimer, President of Democracy 
21, to request all communications between Democracy 21 
employees and former IRS Exempt Organizations Division Director 
Lois Lerner.

68. Letter to Attorney General Holder Supplementing the Committee's 
        Referral of Lois Lerner

    On July 30, 2014, Chairman Camp sent a letter to Attorney 
General Holder to supplement the Committee's April 9, 2014 
referral of Lois Lerner with additional information uncovered 
in the Committee's investigation of IRS targeting of taxpayers 
based on their political beliefs.

69. Letter to IRS Commissioner Koskinen Requesting Information 
        Regarding Lois Lerner Communications That May Have Been Lost

    On September 2, 2014, Chairman Camp sent a letter to IRS 
Commissioner Koskinen requesting information regarding 
communications of former IRS Exempt Organizations Division 
Director Lois Lerner that may have been lost in a computer 
crash.

70. Letter to IRS Commissioner Koskinen Requesting Information 
        Regarding the IRS's Handling of Personnel Issues

    On September 10, 2014, Oversight Chairman Boustany sent a 
letter to IRS Commissioner Koskinen requesting information 
regarding the IRS's handing of personnel issues. Documents 
produced by the IRS showed that an employee falsely claimed to 
have worked for nearly a year, but was not subject to 
discipline.

71. Letter to Attorney General Holder, EPA Administrator McCarthy, FEC 
        Chairman Goodman, OSHA Assistant Secretary Michaels, Treasury 
        Secretary Lew, and President Obama

    On September 16, 2014, Chairman Camp and Oversight Chairman 
Boustany wrote to Attorney General Holder, EPA Administrator 
McCarthy, FEC Chairman Goodman, OSHA Assistant Secretary 
Michaels, Treasury Secretary Lew, and President Obama to 
request all communications between employees in their agencies 
and three IRS employees.

72. Letter to Treasury Secretary Lew to Request a Transcribed Interview

    On September 16, 2014, Chairman Camp wrote to Treasury 
Secretary Lew to request a transcribed interview with a 
Treasury employee, relating to emails of the former Exempt 
Organizations Division Director that may have been lost.

73. Letter to Treasury Secretary Lew to Reiterate His Request for a 
        Transcribed Interview

    On October 22, 2014, Chairman Camp wrote to Treasury 
Secretary Lew to reiterate his September 26, 2014 request for a 
transcribed interview with a Treasury employee.

74. Letter to IRS Commissioner Koskinen Regarding Private Debt 
        Collection

    On October 23, 2014, Chairman Camp wrote to IRS 
Commissioner Koskinen expressing concern regarding the IRS's 
processes for determining what tax debt is collectible, and to 
urge Commissioner Koskinen to explore the use of private debt 
collectors to collect tax debts.

75. Letter to GAO Regarding the 2016 Budget Request and 2015 Tax Filing 
        Season

    On October 30, 2014, Oversight Chairman Boustany and 
Ranking Member Lewis wrote to Comptroller General Dodaro to 
request that GAO conduct a review of issues related to the 
IRS's fiscal year 2016 budget request and 2015 tax filing 
season performance.

76. Letter to Department of Labor Regarding Drug Screening and Testing 
        of Unemployment Insurance Claimants

    On November 7, 2014, Ways and Means Chairman Dave Camp sent 
a letter to Secretary Thomas Perez of the Department of Labor, 
arguing that the department's Notice of Proposed Rule Making 
issued on October 8, 2014 does not reflect the intent of 
Congress. The letter mentions the creation of a number of 
unnecessary obstacles in the way of states' using drug 
screening and testing policies to best ensure the unemployed 
are ready for and prepared to return to work.

77. Letter to CMS Regarding CCOIO Accounting Systems

    On November 14, 2014, Oversight Chairman Boustany and 
Health Chairman Brady wrote to CMS Administrator Tavenner to 
request information regarding the Center for Consumer 
Information and Insurance Oversight's Healthcare Integrated 
General Ledger Accounting System and its design and 
capabilities.

78. Letter to GAO Regarding IRS LB&I Review

    On November 18, 2014, Chairman Camp wrote to Comptroller 
General Dodaro to request that GAO undertake a review of the 
IRS's Large Business and International Division and its 
selection processes.

         D. Subpoenas Issued by the Committee on Ways and Means

    Committee Chairman Dave Camp (R-MI) issued a subpoena to 
Centers for Medicare and Medicaid Services (CMS) to provide all 
data the agency has on enrollment in the Exchanges. The 
subpoena came after CMS refused to provide enrollment data for 
the ObamaCare Exchanges. The data was first requested by 
Chairman Camp during a hearing with CMS Administrator Tavenner 
and in a letter Friday, November 1, 2013.
    In a letter to CMS accompanying the subpoena, Chairman Camp 
stated, ``Millions of Americans are receiving cancellation 
notices for their insurance policies, and yet the 
Administration has failed to create and implement viable 
Exchanges where Americans can enroll in affordable coverage. 
Furthermore, the failure to sign up enough people, especially 
young Americans, will lead to an even greater increase in 
premiums--pushing health care out of reach for millions of 
Americans and shifting even higher costs onto those who already 
have health insurance through their job. . . . Due to the 
Administration's inability to adequately and effectively solve 
these problems, Congress may need to act to mitigate this 
crisis. We are past the point of rallies, rollouts and 
revisionism. Congress and the American people need the facts.''
    Chairman Camp demanded CMS provide the documents by close 
of business November 8, 2013. The Agency failed to comply with 
the document request by the November 8, 2013, deadline. After 
repeated discussions, on December 3, 2013, CMS ultimately 
agreed to provide confidential enrollment data to Committee 
staff on a bipartisan basis. CMS has provided weekly updates 
via conference call, but as of December 31, 2013, has not yet 
produced any demographic information about the enrollees and 
has been unable to provide information on the number of 
enrollees who have actually completed the process and paid the 
first month's premium.

      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. 
On October 17, 2013, the President signed into law H.R. 2775, 
``The Continuing Appropriations Act, 2014'' (Public Law 113-46) 
suspending the statutory limit on the amount of public debt 
(``the debt ceiling'') until February 7, 2014. All debt 
occurred during the time period of October 17, 2013 and 
February 7, 2014, will be added to the previous debt ceiling of 
$16.699 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 163 
        million workers in employment covered by the program, 
        and for calendar year 2012, $774.8 billion in benefits 
        were paid almost 57 million individuals.
          (b) Medicare (Title XVIII)--Finances health care 
        benefits through the Hospital Insurance trust fund for 
        41.8 million persons over the age of 65 and for 8.5 
        million disabled persons. Finances voluntary health 
        care benefits through the Supplementary Medical 
        Insurance trust fund for 38.7 million aged persons and 
        7.7 million disabled persons. Total program outlays 
        through these trust funds were $574.2 billion in 2012.
          (c) Supplemental Security Income (SSI) (Title XVI)--
        The SI 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, 8.9 million 
        individuals received Federal SSI benefits on a monthly 
        basis. Of these 8.9 million persons, approximately 2.1 
        million were eligible on the basis of age, and 6.8 
        million on the basis of blindness or disability. 
        Federal expenditures for cash SSI payments in 2012 
        totaled $48.8 billion, while State expenditures for 
        federally administered SSI supplements totaled $3.3 
        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 awarded to States to provide 
        income assistance to poor families, to end dependency 
        on welfare benefits to prevent non-marital 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 June 2013, about 1.7 
        million families and 4.0 million individuals received 
        benefits from the TANF program.
          (e) Child support enforcement (Part D of Title IV)--
        In fiscal year 2012 Federal administrative expenditures 
        totaled $5.6 billion for child support enforcement 
        program. Child support collections for the year totaled 
        $27.7 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 2013, 
        Federal funding for child welfare services totaled $688 
        million. Federal funding for foster care and adoption 
        assistance were approximately $6.7 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 fiscal year 2012, an 
        estimated $68.0 billion was paid in unemployment 
        compensation, with approximately 8.3 million workers 
        receiving their first unemployment compensation 
        payment.
          (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 2012, $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 113TH CONGRESS
                           CHRONOLOGICAL LIST
[Resolutions passed by the House returning to the Senate bills passed in
  violation of the origination clause of the United States Constitution
                   (Clause 1, Section 7 of Article 1)]
------------------------------------------------------------------------
                                           Description of Senate action
  H. Res., sponsor, and date of House     (and related House action, if
                passage                                any)
------------------------------------------------------------------------
112th Congress:
    H. Res. 829, Mr. Camp..............  On December 4, 2012, the Senate
    December 12, 2012                     passed S. 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
    September 23, 2010                    passed H.R. 5875, ``Emergency
                                          Border Supplemental
                                          Appropriations Act, 2010''
                                          with an amendment. Contained
                                          in this legislation was a
                                          provision that requiring
                                          certain employers to pay a
                                          surcharge with respect to each
                                          application for a worker visa.
                                          The proposed surcharge
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on Federal
                                          revenues.
                                         On March 26, 2010, the Senate
                                          passed S. 3162. Contained in
                                          this legislation was an
                                          amendment to the Internal
                                          Revenue Code of 1986, as
                                          amended, to clarify the health
                                          care provided by the Secretary
                                          of Veterans Affairs
                                          constitutes minimum essential
                                          coverage. The proposed
                                          amendment to the Internal
                                          Revenue Code constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
                                         On March 25, 2010, the Senate
                                          passed S. 3187, ``Federal
                                          Aviation Administration
                                          Extension Act of 2010.''
                                          Contained in this legislation
                                          were extensions of fuel and
                                          ticket taxes that fund the
                                          Airport and Airway Trust Fund.
                                          These proposed extensions of
                                          taxes constituted revenue
                                          measures in the constitutional
                                          sense because they would have
                                          had a direct impact on Federal
                                          revenues. On January 28, 2010,
                                          the Senate passed S. 2799,
                                          ``Comprehensive Iran
                                          Sanctions, Accountability, and
                                          Divestment Act of 2009.''
                                          Contained in this legislation
                                          was a provision banning the
                                          importation of imports from
                                          Iran. The proposed change in
                                          the import laws constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on customs revenues.
                                         On August 9, 2009, the Senate
                                          passed S. 1023, ``Travel
                                          Promotion Act of 2009.''
                                          Contained in this legislation
                                          was a provision requiring
                                          users of the government's visa
                                          waiver program to pay a
                                          surcharge. The proposed
                                          surcharge constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
                                         On July 20, 2009, the Senate
                                          passed S. 951, ``New Frontier
                                          Congressional Gold Medal
                                          Act.'' Contained in this
                                          legislation was a provision
                                          allowing the Secretary of the
                                          Treasury to sell commemorative
                                          coins celebrating the 40th
                                          anniversary of the first
                                          landing on the moon. The
                                          proposed sale of these coins
                                          would have constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
107th Congress:
    H. Res. 240, Mr. Thomas............  On September 13, 2001, the
    September 20, 2001                    Senate passed H.R. 2500,
                                          ``Making appropriations for
                                          the U.S. Departments of
                                          Commerce, Justice, and State,
                                          the Judiciary, and related
                                          agencies for the fiscal year
                                          ending September 30, 2002, and
                                          for other purposes'' with an
                                          amendment. Contained in this
                                          legislation was a provision
                                          banning the importation of
                                          diamonds not certified as
                                          originating outside conflict
                                          zones. The proposed change in
                                          the import laws constituted a
                                          revenue measure in the
                                          constitutional sense, because
                                          it would have had a direct
                                          impact on customs revenues.
    H. Res. 393, Mr. Weller............  On February 24, 1999, the
    November 18, 1999                     Senate passed S. 4, the
                                          Soldiers', Sailors', Airmen's,
                                          and Marines' Bill of Rights
                                          Act of 1999. The legislation
                                          would have allowed members of
                                          the Armed Forces to
                                          participate in the Federal
                                          Thrift Savings Program and to
                                          avoid the tax consequences
                                          that would otherwise have
                                          resulted from certain
                                          contributions in excess of the
                                          limitations imposed in the
                                          Internal Revenue Code. This
                                          proposed exemption therefore
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on Federal
                                          revenues.
    H. Res. 249, Mr. Portman...........  On May 20, 1999, the Senate
    July 16, 1999                         passed S. 254, the Violent and
                                          Repeat Juvenile Offender
                                          Accountability and
                                          Rehabilitation Act of 1999.
                                          The legislation would have had
                                          the effect of banning the
                                          import of large capacity
                                          ammunition feeding devices.
                                          The proposed change in the
                                          import laws constituted a
                                          revenue measure in the
                                          constitutional sense, because
                                          it would have had a direct
                                          impact on customs revenues.
105th Congress:
    H. Res. 601, Mr. Crane.............  On October 8, 1998, the Senate
    October 15, 1998                      passed S. 361, the Tiger and
                                          Rhinoceros Conservation Act of
                                          1998. This legislation would
                                          have had the effect of
                                          creating a new basis and
                                          mechanism for applying import
                                          restrictions for products
                                          intended for human consumption
                                          or application containing (or
                                          labeled as containing) any
                                          substance derived from tigers
                                          or rhinoceroses. The proposed
                                          change in the import laws
                                          constituted a revenue measure
                                          in the constitutional sense,
                                          because it would have had a
                                          direct impact on customs
                                          revenues.
    H. Res. 379, Mr. Ensign............  On April 15, 1997, the Senate
    March 5, 1998                         passed S. 104, the Nuclear
                                          Waste Policy Act of 1997. This
                                          legislation would have
                                          repealed a revenue provision
                                          and replaced it with a user
                                          fee. The revenue provision in
                                          question was a fee of 1 mill
                                          per kilowatt-hour of
                                          electricity generated by
                                          nuclear power imposed by the
                                          Nuclear Waste Policy Act of
                                          1982. The proposed user fee in
                                          the legislation would have
                                          been limited to the amount
                                          appropriated for nuclear waste
                                          disposal. The original fee was
                                          uncapped, and, in fact,
                                          because the fees collected
                                          exceeded the associated costs,
                                          it was being used as revenue
                                          to finance the Federal
                                          Government generally. Its
                                          proposed repeal, therefore,
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on Federal
                                          revenues.
104th Congress:
    H. Res. 554, Mr. Crane.............  On June 30, 1996, the Senate
    September 28, 1996                    passed H.R. 400, the Anaktuvuk
                                          Pass Land Exchange and
                                          Wilderness Redesignation Act
                                          of 1995, with an amendment.
                                          Section 204(a) of the Senate
                                          amendment would have
                                          overridden existing tax law by
                                          expanding the definition of
                                          actions not subject to
                                          Federal, State, or local
                                          taxation under the Alaska
                                          Native Claims Settlement Act.
                                          These changes constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          they would have had a direct
                                          impact on Federal revenues.
    H. Res. 545, Mr. Archer............  On September 25, 1996, the
    September 27, 1996                    Senate passed S. 1311, the
                                          National Physical Fitness and
                                          Sports Foundation
                                          Establishment Act. Section 2
                                          of the bill would have waived
                                          the application of certain
                                          rules governing recognition of
                                          tax-exempt status for the
                                          foundation established under
                                          this legislation. This
                                          exemption constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
    H. Res. 402, Mr. Shaw..............  On January 26, 1996, the Senate
    April 16, 1996                        passed S. 1463, to amend the
                                          Trade Act of 1974. The bill
                                          would have changed the
                                          authority and procedure for
                                          investigations by the ITC for
                                          certain domestic agricultural
                                          products. Such investigations
                                          are a predicate necessary for
                                          achieving access to desired
                                          trade remedies that the
                                          President may order, such as
                                          tariff adjustments, tariff-
                                          rate quotas, quantitative
                                          restrictions, or negotiation
                                          of trade agreements to limit
                                          imports. By creating a new
                                          basis and mechanism for import
                                          restrictions under authority
                                          granted to the President, the
                                          bill constituted a revenue
                                          measure in the constitutional
                                          sense because it would have
                                          had a direct impact on customs
                                          revenues.
    H. Res. 387, Mr. Crane.............  On February 1, 1996, the Senate
    March 21, 1996                        passed S. 1518, repealing the
                                          Tea Importation Act of 1897.
                                          Under existing law in 1996, it
                                          was unlawful to import
                                          substandard tea, except as
                                          provided in the HTS. Changing
                                          import restrictions
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on customs
                                          revenues.
103rd Congress:
    H. Res. 577, Mr. Gibbons...........  On October 3, 1994, the Senate
    October 7, 1994                       passed S. 1216, the Crow
                                          Boundary Settlement Act of
                                          1994. The bill would have
                                          overridden existing tax law by
                                          exempting certain payments and
                                          benefits from taxation. These
                                          exemptions constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          they would have had a direct
                                          impact on Federal revenues.
    H. Res. 518, Mr. Gibbons...........  On July 20, 1994, the Senate
    August 12, 1994                       passed H.R. 4554, the
                                          Agriculture and Rural
                                          Development Appropriation for
                                          fiscal year 1995, with
                                          amendments. Senate amendment
                                          83 would have provided
                                          authority for the Food and
                                          Drug Administration (FDA) to
                                          collect fees to cover the
                                          costs of regulation of
                                          products under their
                                          jurisdiction. However, these
                                          fees were not limited to
                                          covering the cost of specified
                                          regulatory activities, and
                                          would have been charged to a
                                          broad cross-section of the
                                          public (rather than been
                                          limited to those who would
                                          have benefited from the
                                          regulatory activities) to fund
                                          the cost of the FDA's
                                          activities generally. These
                                          fees constituted a revenue
                                          measure in the constitutional
                                          sense because they were not
                                          based on a direct relationship
                                          between their level and the
                                          cost of the particular
                                          government activity for which
                                          they would have been assessed,
                                          and would have had a direct
                                          impact on Federal revenues.
    H. Res. 487, Mr. Gibbons...........  On May 25, 1994, the Senate
    July 21, 1994                         passed S. 1030, the Veterans
                                          Health Programs Improvement
                                          Act of 1994. A provision in
                                          the bill would have exempted
                                          from taxation certain payments
                                          made on behalf of participants
                                          in the Education Debt
                                          Reduction Program. This
                                          provision constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
    H. Res. 486, Mr. Gibbons...........  On May 29, 1994, the Senate
    July 21, 1994                         passed S. 729, to amend the
                                          Toxic Substances Control Act.
                                          Title I of the bill included
                                          several provisions to prohibit
                                          the importation of specific
                                          categories of products, which
                                          contained more than specified
                                          quantities of lead. By
                                          establishing these import
                                          restrictions, the bill
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on customs
                                          revenues.
    H. Res. 479, Mr. Rangel............  On June 22, 1994, the Senate
    July 14, 1994                         passed H.R. 4539, the
                                          Treasury, Postal Service, and
                                          General Government
                                          Appropriation for fiscal year
                                          1995, with amendments. Senate
                                          amendment 104 would have
                                          prohibited the Treasury from
                                          using appropriations to
                                          enforce the Internal Revenue
                                          Code requirement for the use
                                          of undyed diesel fuel in
                                          recreational motorboats. This
                                          prohibition, therefore,
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on Federal
                                          revenues.
102nd Congress:
    H. Res. 373, Mr. Rostenkowski......  On August 1, 1991, the Senate
    February 25, 1992                     passed S. 884 amended, the
                                          Driftnet Moratorium
                                          Enforcement Act of 1991; this
                                          legislation would require the
                                          President to impose economic
                                          sanctions against countries
                                          that fail to eliminate large-
                                          scale driftnet fishing.
                                          Foremost among the sanction
                                          provisions are those, which
                                          impose a ban on certain
                                          imports into the United States
                                          from countries which continue
                                          to engage in driftnet fishing
                                          on the high seas after a
                                          certain date. These changes in
                                          our tariff laws constitute a
                                          revenue measure in the
                                          constitutional sense, because
                                          they would have a direct
                                          effect on customs revenues.
    H. Res. 267, Mr. Rostenkowski......  On February 20, 1991, the
    October 31, 1991                      Senate passed S. 320, to
                                          reauthorize the Export
                                          Administration Act of 1979.
                                          This legislation contains
                                          several provisions which
                                          impose, or authorize the
                                          imposition of, a ban on
                                          imports into the United
                                          States. Among the provisions
                                          containing import sanctions
                                          are those relating to certain
                                          practices by Iraq, the
                                          proliferation and use of
                                          chemical and biological
                                          weapons, and the transfer of
                                          missile technology. These
                                          changes in our tariff laws
                                          constitute a revenue measure
                                          in the constitutional sense,
                                          because they would have a
                                          direct effect on customs
                                          revenues.
    H. Res. 251, Mr. Russo.............  On July 11, 1991, the Senate
    October 22, 1991                      passed S. 1241, the Violent
                                          Crime Act of 1991. This
                                          legislation contains several
                                          amendments to the Internal
                                          Revenue Code. Section 812(f)
                                          provides that the police corps
                                          scholarships established under
                                          the bill would not be included
                                          in gross income for tax
                                          purposes. In addition,
                                          sections 1228, 1231, and 1232
                                          each make amendments to the
                                          Tax Code with respect to
                                          violations of certain firearms
                                          provisions. Finally, Title VII
                                          amends section 922 of Title
                                          VIII of the U.S. Code, making
                                          it illegal to transfer, import
                                          or possess assault weapons.
                                          These changes in our tariff
                                          and tax laws constitute
                                          revenue measures in the
                                          constitutional sense, because
                                          they would have an immediate
                                          impact on revenues anticipated
                                          by U.S. Customs and the
                                          Internal Revenue Services.
101st Congress:
    H. Res. 287, Mr. Cardin............  On August 4, 1989, the Senate
    Nov. 9, 1989.                         passed S. 686, the Oil
                                          Pollution Liability and
                                          Compensation Act of 1989. This
                                          legislation contained a
                                          provision which would have
                                          allowed a credit against the
                                          oil spill liability tax for
                                          amounts transferred from the
                                          Trans-Alaska Pipeline Trust
                                          Fund to the Oil Spill
                                          Liability Trust Fund.
    H. Res. 177, Mr. Rostenkowski......  On Apr. 19, 1989, the Senate
    June 15, 1989                         passed S. 774, the Financial
                                          Institution Reform, Recovery
                                          and Enforcement Act of 1989.
                                          This legislation would create
                                          two corporations to administer
                                          the financial assistance under
                                          the bill: the Resolution Trust
                                          Corporation and the Resolution
                                          Financing Corporation. S. 774
                                          would have conferred tax-
                                          exempt status to these two
                                          corporations. Without these
                                          two tax provisions, these two
                                          corporations would be taxable
                                          entities under the Federal
                                          income tax.
100th Congress:
    H. Res. 235, Mr. Rostenkowski......  On Mar. 30, 1987, the Senate
    July 30, 1987.                        passed S. 829, legislation
                                          which would authorize
                                          appropriations for the ITC,
                                          the U.S. Customs Service, and
                                          the Office of the U.S. Trade
                                          Representative for fiscal year
                                          1988, and for other purposes.
                                          In addition, the bill
                                          contained a provision relating
                                          to imports from the Soviet
                                          Union, which amends provisions
                                          of the Tariff Act of 1930.
    H. Res. 474, Mr. Rostenkowski......  On Oct. 6, 1987, the Senate
    June 16, 1988 (see also H.R. 3391).   passed S. 1748, legislation
                                          which would prohibit the
                                          importation into the United
                                          States of all products from
                                          Iran. (The House passed H.R.
                                          3391, which included similar
                                          provisions, on Oct. 6, 1987.)
    H. Res. 479, Mr. Rostenkowski......  On May 13, 1987, the Senate
    June 21, 1988 (see also H.R. 2792     passed S. 727, legislation
     and H.R. 4333).                      which would clarify Indian
                                          treaties and Executive orders
                                          with respect to fishing
                                          rights. This legislation dealt
                                          with the tax treatment of
                                          income derived from the
                                          exercise of Indian treaty
                                          fishing rights. (The House
                                          passed H.R. 2792, which
                                          included similar provisions,
                                          on June 20, 1988, under
                                          suspension of the rules and
                                          was enacted into law as part
                                          of P.L. 100-647, H.R. 4333.)
    H. Res. 544, Mr. Rostenkowski......  On Sept. 9, 1988, the Senate
    Sept. 23, 1988 (see also H.R. 1154)   passed S. 2662, the Textile
                                          and Apparel Trade Act of 1988.
                                          This legislation would impose
                                          global import quotas on
                                          textiles and footwear
                                          products.
    H. Res. 552, Mr. Rostenkowski......  On Sept. 9, 1988, the Senate
    Sept. 28, 1988                        passed S. 2763, the Genocide
                                          Act of 1988. This legislation
                                          contained a ban on the
                                          importation of all oil and oil
                                          products from Iraq.
    H. Res. 603, Mr. Rostenkowski......  On Mar. 30, 1988, the Senate
    Oct. 21, 1988.                        passed S. 2097, the Uranium
                                          Mill Tailings Remedial Action
                                          Amendments of 1987. This
                                          legislation would establish a
                                          Federal fund to assist in the
                                          financing of reclamation and
                                          other remedial action at
                                          currently active uranium and
                                          thorium processing sites and
                                          would increase the demand for
                                          domestic uranium. The fund
                                          would be financed in part by
                                          what are called ``mandatory
                                          fees'' which are equal to $22
                                          per kilogram for uranium
                                          contained in fuel assemblies
                                          initially loaded into civilian
                                          nuclear power reactors during
                                          calendar years 1989-1993. In
                                          addition, S. 2097 would impose
                                          charges on domestic utilities
                                          that use foreign-source
                                          uranium in new fuel assemblies
                                          loaded in their nuclear
                                          reactors.
    H. Res. 604, Mr. Rostenkowski......  On Aug. 8, 1988, the Senate
    Oct. 21, 1988.                        passed H.R. 1315, legislation
                                          which would authorize
                                          appropriations for the Nuclear
                                          Regulatory Commission for
                                          fiscal years 1988 and 1989.
                                          Title IV of the legislation
                                          would, among other things,
                                          establish a Federal fund to
                                          assist in the financing of
                                          reclamation and other remedial
                                          action at currently active
                                          uranium and thorium processing
                                          sites and would assist the
                                          domestic uranium industry by
                                          increasing the demand for
                                          domestic uranium. The fund
                                          would be financed in part by
                                          what are called ``mandatory
                                          fees'' equal to $72 per
                                          kilogram of uranium contained
                                          in fuel assemblies initially
                                          loaded into civilian nuclear
                                          power reactors on or after
                                          Jan. 1, 1988. These fees would
                                          be paid by licensees of
                                          civilian nuclear power
                                          reactors and would be in place
                                          until $1 billion had been
                                          raised.
99th Congress:
    H. Res. 283, Mr. Rostenkowski......  On Sept. 26, 1985, the Senate
    Oct. 1, 1985.                         passed S. 1712, legislation
                                          which would extend the 16-
                                          cents-per-pack cigarette
                                          excise tax rate for 45 days,
                                          through Nov. 14, 1985. (The
                                          House passed H.R. 3452, which
                                          included a similar extension,
                                          on Sept. 30, 1985.)
    H. Res. 562, Mr. Rostenkowski......  The Senate passed S. 638,
    Sept. 25, 1986.                       legislation to provide for the
                                          sale of Conrail to the Norfolk
                                          Southern Railroad. The
                                          legislation contained numerous
                                          provisions relating to the tax
                                          treatment of the sale of
                                          Conrail.
98th Congress:
    H. Res. 195, Mr. Rostenkowski......  On Apr. 21, 1983, the Senate
    June 17, 1983.                        passed S. 144, a bill to
                                          insure the continued expansion
                                          of international market
                                          opportunities in trade, trade
                                          in services and investment for
                                          the United States, and for
                                          other purposes.
------------------------------------------------------------------------

  F. Prerogative Under the Rules of the House Over ``Revenue Measures 
                              Generally''

    In the House of Representatives, tax legislation is 
initiated by the Committee on Ways and Means. The Committee's 
exclusive prerogative to report ``revenue measures generally'' 
is provided by Rule X(1)(t) of the Rules of the House of 
Representatives. The jurisdiction of the Committee on Ways and 
Means under Rule X(1)(t) is protected through the exercise of 
Rule XXI(5)(a) which states:
    A bill or joint resolution carrying a tax or tariff measure 
may not be reported by a committee not having jurisdiction to 
report tax or tariff measures, and an amendment in the House or 
proposed by the Senate carrying a tax or tariff measure shall 
not be in order during the consideration of a bill or joint 
resolution reported by a committee not having that 
jurisdiction. A point of order against a tax or tariff measure 
in such a bill, joint resolution, or amendment thereto may be 
raised at any time during pendency of that measure for 
amendment.
    Based on the precedents of the House, especially those 
involving Rule XXI(5)(a), the following statements can be made 
concerning points of order made under the Rule.
    1. Timeliness. The point of order can be raised at any 
point during consideration of the bill. However, that section 
of the bill in which the ``tax or tariff provision lies must 
either have been previously read or currently open for 
amendment. A point of order may not be raised after the 
Committee of the Whole has risen and reported the bill to the 
House. A point of order against an amendment must be made prior 
to its adoption.
    2. Effect. If a point of order is sustained, the effect is 
that the provision in the bill or amendment is automatically 
deleted.
    3. Substance over form. A provision need not involve an 
amendment to the Internal Revenue Code or the Harmonized Tariff 
Schedule in order to be determined to be a ``tax or tariff'' 
provision.
    4. Revenue decreases and increases. A provision need not 
raise revenue in order to be found to be a ``tax or tariff 
measure.'' Provisions which would have the effect of decreasing 
revenues are also covered by the Rule. Similarly, provisions 
which could have a revenue effect have been determined to be 
covered by the Rule.
    The following is a detailed listing of each of the 
occasions on which points of order have been sustained:

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


June 28, 2007

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

June 13, 2006

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

June 14, 2006

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

May 23, 2006

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

May 19, 2006

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

June 30, 2005

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

June 29, 2005

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

June 14, 2005

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

May 26, 2005

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

May 19, 2005

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

May 17, 2005

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

September 14, 2004

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

September 14, 2004

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

September 14, 2004

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

September 9, 2004

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

September 8, 2004

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

June 18, 2004

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

July 10, 2003

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

July 10, 2003

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

July 23, 2003

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

September 4, 2003

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

September 4, 2003

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

September 8, 1999

            H.R. 2684, U.S. Departments of Veterans Affairs and Housing 
                    and Urban Development Appropriations For 2000
    A point of order was raised against an amendment offered by 
Representative Edwards, which would have offset an increase in 
funding for veterans' health care by postponing the 
implementation of a capital gains tax cut. The chair Ruled that 
the amendment constituted legislation in violation of Rule XXI, 
clause 2(c), and, in addition, constituted a tax measure in 
violation of Rule XXI, clause 5(a). The point of order was 
sustained, and the amendment ruled not in order. [106-1, p. H 
7923]

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. 
[H102- 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 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. H9396]

September 12, 1984

            H.R. 5798, conference report to accompany the, Treasury, 
                    Postal Service, Executive Office of the President 
                    and certain independent agencies, 1985
    A point of order was raised against a Senate amendment, No. 
24 which provided that ``none of the funds appropriated by this 
act or any other act'' shall be used to impose of assess the 
manufacturer's excise tax on sporting goods. The point of order 
specifically stated that the term ``tax'' and ``tariff'' under 
House Rule XXI, Clause 5(b), included provisions such as these 
contained in the amendment which would result less revenue 
spent than under the operation of existing law. The point of 
order was conceded and sustained. [98-2, p. 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.\3\ 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:
---------------------------------------------------------------------------
    \3\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.\4\
---------------------------------------------------------------------------
    \4\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.\5\
---------------------------------------------------------------------------
    \5\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.\6\
---------------------------------------------------------------------------
    \6\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.\7\
---------------------------------------------------------------------------
    \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;\8\
---------------------------------------------------------------------------
    \8\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.\9\
---------------------------------------------------------------------------
    \9\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.\10\ 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.
---------------------------------------------------------------------------
    \10\Alexander, De Alva Stanwood. History and Procedure of the House 
of Representatives. 1916

    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.\11\
---------------------------------------------------------------------------
    \11\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.\12\
---------------------------------------------------------------------------
    \12\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 113th 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
Secretary of State:
          James G. Blaine, Maine
          William J. Bryan, Nebraska
          Cordell Hull, Tennessee\2\
          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
Secretary of the Interior:
          Rogers C. B. Morton, Maryland
          Jacob Thompson, Mississippi
Secretary of Agriculture:
          Clinton P. Anderson, New Mexico
Secretary of Commerce and Labor:
          Victor H. Metcalf, California
Secretary of Commerce:
          Rogers C. B. Morton, Maryland
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

Appendix III. Statistical Review of the Activities of the Committee on 
                             Ways and Means


      A. Number of Bills and Resolutions Referred to the Committee

    During the 113th Congress a total of 1,330 bills were 
referred to the Committee, representing 8.7 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 113TH CONGRESS
----------------------------------------------------------------------------------------------------------------
                                                                 Introduced in       Referred to
                                                                     House            Committee       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
113th Congress...............................................            15,908               1,380          8.7
----------------------------------------------------------------------------------------------------------------

                           B. Public Hearings

    During the 113th 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 2013 budget proposals, 
tax reform, health and Social Security issues, and trade 
policy.
    As the statistics below indicate, during the 113th 
Congress, the full Committee and its six Subcommittees held 
public hearings aggregating a total of 79, during which time 
318 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 113th 
Congress.

  TABLE 2--PUBLIC HEARINGS CONDUCTED BY THE FULL COMMITTEE ON WAYS AND
                                  MEANS
------------------------------------------------------------------------
                                                         Number of--
                 Subject and Date                  ---------------------
                                                      Days    Witnesses
------------------------------------------------------------------------
2013:
    Debt Limit, January 22........................        1            4
    Tax Reform and Charitable Contributions,              1           41
     February 14..................................
    Tax Reform and Tax Provisions Affecting State         1            4
     and Local Governments, March 19..............
    President's Fiscal Year 2014 Budget Proposal          1            1
     with U.S. Department of the Treasury
     Secretary Jacob J. Lew, April 11.............
    President's Fiscal Year 2014 Budget Proposal          1            1
     with U.S. Department of Health and Human
     Services Secretary Kathleen Sebelius, April
     12...........................................
    Tax Reform and Residential Real Estate, April         1            9
     25...........................................
    Internal Revenue Service Targeting                    1            2
     Conservative Groups, May 17..................
    Organizations Targeted by Internal Revenue            1            6
     Service for Their Personal Beliefs, June 4...
    Tax Reform: Tax Havens, Base Erosion and              1            3
     Profit-Shifting, June 13.....................
    Status of Internal Revenue Service's Review of        1            1
     Taxpayer Targeting Practices, June 27........
    President Obama's Trade Policy Agenda with            1            1
     U.S. Trade Representative Michael Froman,
     July 18......................................
    Status of the Affordable Care Act                     1            2
     Implementation, August 1.....................
    Status of the Affordable Care Act                     1            1
     Implementation, October 29...................
2014:
    Impact of the Employer Mandate's Definition of        1            5
     Full-time Employee on Jobs and Opportunities,
     January 28...................................
    President's Fiscal Year 2015 Budget Proposal          1            1
     with U.S. Department of the Treasury
     Secretary Jacob J. Lew, March 6..............
    President's Fiscal Year 2015 Budget Proposal          1            1
     with U.S. Department of Health and Human
     Services Secretary Kathleen Sebelius, March
     12...........................................
    President Obama's Trade Policy Agenda with            1            1
     U.S. Trade Representative Michael Froman,
     April 3......................................
    Tax Reform Hearing on the Benefits of                 1            5
     Permanent Tax Policy for America's Job
     Creators, April 8............................
    Hearing with IRS Commissioner John Koskinen,          1            1
     June 20......................................
                                                   ---------------------
        Total for 113th Congress..................       19           90
------------------------------------------------------------------------

    The six Subcommittees of the Committee on Ways and Means 
were also very active in conducting public hearings during the 
113th 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
------------------------------------------------------------------------
                                                         Number of--
                 Subject and Date                  ---------------------
                                                      Days    Witnesses
------------------------------------------------------------------------
                    SUBCOMMMITTEE ON SOCIAL SECURITY
 
2013:
    Financing Challenges Facing the Social                1            2
     Security Disability Insurance Program, March
     14...........................................
    Challenges of Achieving Fair and Consistent           1            5
     Disability Decisions, March 20...............
    The President's and Other Bipartisan                  1            5
     Entitlement Reform Proposals, April 18.......
    The Challenges Facing the Next Commissioner of        1            2
     Social Security, April 26....................
    The President's and Other Bipartisan                  1            6
     Entitlement Reform Proposals, May 23.........
    How Social Security Protects the Benefits of          1            3
     Those Who Cannot Protect Themselves, June 5..
    Encouraging Work Through the Social Security          1            6
     Disability Insurance Program, June 19........
    Social Security Disability Fraud Conspiracy in        1            2
     Puerto Rico, September 19....................
2014:
    Social Security Disability Fraud Scheme in New        1            2
     York, January 16.............................
    Preventing Disability Scams, February 26......        1            4
    What Workers Need to Know About Social                1            6
     Security as They Plan for Their Retirement,
     July 29......................................
                                                   ---------------------
        Total for 113th Congress..................       11           43
 
                         SUBCOMMMITTEE ON TRADE
 
2013:
    U.S.-India Trade Relations: Opportunities and         1            5
     Challenges April 9...........................
    U.S.-EU Trade and Investment Partnership              1            4
     Negotiations May 16..........................
    U.S.-Brazil Trade and Investment Relationship:        1            4
     Opportunities and Challenges June 12.........
2014:
    Trade Implications of U.S. Energy Policy and          1            4
     the Export of Liquefied Natural Gas (LNG)
     April 9......................................
    Advancing the U.S. Trade Agenda: Benefits of          1            5
     Expanding U.S. Agriculture Trade and
     Eliminating Barriers to U.S. Exports June 11.
    Advancing the U.S. Trade Agenda: The World            1            1
     Trade Organization July 16...................
    Advancing the U.S. Trade Agenda: Trade with           1            3
     Africa and the African Growth and Opportunity
     Act, July 29.................................
                                                   ---------------------
        Total for 113th Congress..................        7           26
 
                         SUBCOMMMITTEE ON HEALTH
 
2013:
    Examining Traditional Medicare's Benefit              1            3
     Design, February 26..........................
    MedPAC's Annual March Report to Congress,             1            1
     March 15.....................................
    Developing a Viable Medicare Physician Payment        1            5
     Policy, May 7................................
    The President's and Other Bipartisan Proposals        1            3
     to Reform Medicare, May 21...................
    The President's and Other Bipartisan Proposals        1            2
     to Reform Medicare Post-Acute Care Payments,
     June 14......................................
    2013 Medicare Trustees Report, June 20........        1            2
    Delay of the Employer Mandate, July 10........        1            6
    Second Hearing on the Delay of the Employer           1            1
     Mandate Penalties and Reporting Requirements,
     July 17......................................
    Challenges of the Affordable Care Act,                1            4
     December 4...................................
2014:
    Treasury Department's Final Employer Mandate          1            1
     and Employer Reporting Requirements
     Regulations, April 8.........................
    Ideas to Improve Medicare Oversight to Reduce         1            3
     Waste, Fraud and Abuse, April 30.............
    Current Hospital Issues in the Medicare               1            6
     Program, May 20..............................
    Verification of Income and Insurance                  1            5
     Information Under the Affordable Care Act,
     June 10......................................
    MedPAC's June Report to Congress, June 18.....        1            1
    Future of Medicare Advantage Health Plans,            1            4
     July 24......................................
    Status of the Affordable Care Act                     1            2
     Implementation, September 10.................
                                                   ---------------------
        Total for 113th Congress..................       16           49
 
                       SUBCOMMMITTEE ON OVERSIGHT
 
2013:
    Tax-Related Provisions in the President's             1            7
     Health Care Law, March 5.....................
    Examining the Government's Ability to Continue        1            5
     Operations When at the Statutory Debt Limit,
     April 10.....................................
    Internal Revenue Service Operations and the           1            1
     2013 Tax Return Filing Season, April 25......
    Internal Revenue Service's Colleges and               1            1
     Universities Compliance Project, May 8.......
    Internal Revenue Service's Exempt                     1            1
     Organizations Division Post-TIGTA Audit,
     September 18.................................
2014:
    Hearing with IRS Commissioner Koskinen,               1            1
     February 5...................................
    Internal Revenue Service Operations and the           1            1
     2014 Tax Return Filing Season, May 7.........
    Verification of Income and Insurance                  1            5
     Information Under the Affordable Care Act,
     June 10......................................
    Integrity of the Affordable Care Act's Premium        1            1
     Tax Credit, July 23..........................
                                                   ---------------------
        Total for 113th Congress..................        9           23
 
                    SUBCOMMMITTEE ON HUMAN RESOURCES
 
2013:
    Increasing Adoptions from Foster Care,                1            4
     February 27..................................
    Chairman Reichert Announces Hearing on Waiving        1            5
     Work Requirements in the TANF Program,
     February 28..................................
    Implementation of 2012 Unemployment Insurance         1            5
     Reforms, April 16............................
    Letting Kids Be Kids: Balancing Safety with           1            5
     Opportunity for Foster Youth, May 9..........
    Reviewing How Today's Fragmented Welfare              1            5
     System Fails to Lift Up Poor Families June 18
    Evaluating Efforts to Help Families Support           1            5
     their Children and Escape Poverty, July 17...
    Improving the Safety Net to Ensure Families           1            4
     Receive Real Help July 31....................
    Ending Cash for Convicts and Other Ways to            1            5
     Improve the Integrity of the UI Program
     September 11.................................
    Preventing and Addressing Sex Trafficking of          1           10
     Youth in Foster Care October 23..............
2014:
    Field Hearing on Efforts to Prevent and               1            5
     Address Child Sex Trafficking in Washington
     State, February 19...........................
    Caring for Our Kids: Are We Overmedicating            1            5
     Children in Foster Care?, May 29.............
    Subsidized Job Programs and their                     1            4
     Effectiveness in Helping Families Go to Work
     and Escape Poverty, July 30..................
    Social Impact Bonds: Can They Help Government         1            5
     Achieve Better Results for Families in Need?,
     September 9..................................
                                                   ---------------------
        Total for 113th Congress..................       13           67
 
                SUBCOMMMITTEE ON SELECT REVENUE MEASURES
 
2013:
    Financial Products Tax Reform Discussion              1            5
     Draft, March 20..............................
    Small Business and Pass-Through Entity Tax            1            4
     Reform Discussion Draft, May 15..............
2014:
    Dynamic Analysis of the Tax Reform Act of             1            6
     2014, July 30................................
    Private Employer Defined Benefit Pension              1            5
     Plans, September 17..........................
                                                   ---------------------
        Total for 113th Congress..................        4           20
------------------------------------------------------------------------

                           C. Markup Sessions

    With respect to markup or business sessions during the 
113th Congress, the full Committee held such sessions on 6 
working days.

D. Number and Final Status of Bills Reported From the Committee on Ways 
                    and Means in the 113th Congress

    During the 113th Congress, the Committee reported to the 
House a total of 25 bills favorably. There were 66 bills 
containing provisions within the purview of the Committee that 
were passed by the House; 18 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 113th 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 Membership of the Committee


1. MEMBERS OF THE COMMITTEE ON WAYS AND MEANS FROM THE 1ST THROUGH THE 
                        113TH CONGRESS, BY STATE

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


------------------------------------------------------------------------
                    Members                            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
    Arthur 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
    Tim Griffin................................                      113
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.........................                   94-112
    John H. Rousselot..........................                    95-97
    Robert T. Matsui...........................                  i97-104
    William M. Thomas..........................                   98-109
    Wally Herger...............................                  103-112
    Xavier Becerra.............................                     103-
    Mike Thompson..............................                     109-
    Devin Nunes................................                   ii109-
    Linda Sanchez..............................                     113-
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.................................               iii104-109
    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......................                31-31, 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, 113-
    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
    Todd Young.................................                     113-
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 Nussel.................................                  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................................                iv110-112
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, v105-109
    Jim McCrery................................                  103-110
    Jimmy Hayes................................                    vi104
    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..................................                  103-113
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............................                  110-112
    Dean Heller................................               vii111-112
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,viii104-110
    Amo Houghton...............................                  103-108
    Thomas M. Reynolds.........................                  109-110
    Joseph Crowley.............................                     110-
    Brian Higgins..............................                      111
    Christopher Lee............................                    ix112
    Tom Reed...................................                    x112-
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................................                xi104-109
    Stephanie Tubbs Jones......................               xii108-110
    Pat Tiberi.................................                     110-
    Jim Renacci................................                     113-
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.........................             110-111, 113
    Jim Gerlach................................                  112-113
    Mike Kelly.................................                     113-
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..............................                  xiii104
    Lloyd Doggett..............................                     104-
    Kevin Brady................................                     107-
    Max Sandlin................................                      108
    Kenny Marchant.............................                  xiv112-
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
------------------------------------------------------------------------
iReelected to the 109th Congress; died January 1, 2005.
iiAppointed May 5, 2005.
iiiResigned September 29, 2006.
ivResigned July 31, 2012.
vPursuant to H. Res. 872, removed June 16, 2006.
viAppointed January 25, 1996.
viiAppointed to Senate April 27, 2011.
viiiAppointed January 25, 1996.
ixResigned February 9, 2011.
xAppointed June 13, 2011.
xiResigned April 29, 2005.
xii Died, August 20, 2008.
xiiiAppointed July 10, 1995.
xivAppointed March 15, 2011.