House Report 113-723 - REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES of the COMMITTEE ON WAYS AND MEANS during the 113TH CONGRESS

[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

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)

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

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.