[House Report 114-887]
[From the U.S. Government Publishing Office]


                                               Union Calendar No. 697

114th Congress  }                                          {   Report
                         HOUSE OF REPRESENTATIVES
   2d Session   }                                          {  114-887
                                                             
_____________________________________________________________________

                                  
                     REPORT ON THE LEGISLATIVE AND
                          OVERSIGHT ACTIVITIES

                                 of the

                      COMMITTEE ON WAYS AND MEANS

                               during the

                             114TH CONGRESS

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]


 December 22, 2016.--Committed to the Committee of the Whole House on 
            the State of the Union and ordered to be printed


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



                                               Union Calendar No. 697

114th Congress  }                                          {   Report
                         HOUSE OF REPRESENTATIVES
   2d Session   }                                          {  114-887
_______________________________________________________________________

                                     

                     REPORT ON THE LEGISLATIVE AND

                          OVERSIGHT ACTIVITIES

                                 of the

                      COMMITTEE ON WAYS AND MEANS

                               during the

                             114TH CONGRESS

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]


 December 22, 2016.--Committed to the Committee of the Whole House on 
            the State of the Union and ordered to be printed
            
                           ----------

                   U.S. GOVERNMENT PUBLISHING OFFICE
23-126                     WASHINGTON : 2016
            



            
                      COMMITTEE ON WAYS AND MEANS
                    One Hundred Fourteenth Congress

                      Kevin Brady, Texas, Chairman
                      
Sam Johnson, Texas                   Sander M. Levin, Michigan
Devin Nunes, California              Charles B. Rangel, New York
Patrick J. Tiberi, Ohio              Jim McDermott, Washington
Dave G. Reichert, Washington         John Lewis, Georgia
Charles W. Boustany, Jr., Louisiana  Richard E. Neal, Massachusetts
Peter J. Roskam, Illinois            Xavier Becerra, California
Tom Price, Georgia                   Lloyd Doggett, Texas
Vern Buchanan, Florida               Mike Thompson, California
Adrian Smith, Nebraska               John B. Larson, Connecticut
Lynn Jenkins, Kansas                 Earl Blumenauer, Oregon
Erik Paulsen, Minnesota              Ron Kind, Wisconsin
Kenny Marchant, Texas                Bill Pascrell, JR., New Jersey
Diane Black, Tennessee               Joseph Crowley, New York
Tom Reed, New York                   Danny K. Davis, Illinois
Todd Young, Indiana                  Linda Sanchez, California
Mike Kelly, Pennsylvania
Jim Renacci, Ohio
Pat Meehan, Pennsylvania
Kristi Noem, South Dakota
George Holding, North Carolina
Jason Smith, Missouri
Robert J. Dold, Illinois
Tom Rice, South Carolina


                         LETTER OF TRANSMITTAL

                              ----------                              

                     U.S. House of Representatives,
                               Committee on Ways and Means,
                                 Washington, DC, December 22, 2016.
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 114th Congress.
            Sincerely,
                                               Kevin Brady,
                                                          Chairman.
                                                          


                                CONTENTS

                               ----------                              
                                                                   Page
Transmittal Letter...............................................   III
Foreword.........................................................   VII
 I. Legislative Activity Review.......................................1
        A. Legislative Review of Tax Issues......................     1
        B. Legislative Review of Trade Issues....................    18
        C. Legislative Review of Health Issues...................    42
        D. Legislative Review of Human Resources Issues..........    54
        E. Legislative Review of Social Security Issues..........    60
        F. Legislative Review of Oversight Issues................    61
        G. Legislative Review of Multi-Jurisdictional Issues.....    64
II. Oversight Activity Review........................................67
        A. Oversight Agenda......................................    67
        B. Actions Taken and Recommendations Made With Respect To 
          Oversight Plan.........................................    73
Appendix I. Jurisdiction of the Committee on Ways and Means......   125
Appendix II. Statistical Review of the Activities of the 
  Committee on Ways and Means....................................   146
Appendix III. Chairmen of the Committee on Ways and Means and 
  Membership of the Committee from the 1st through the 114th 
  Congresses.....................................................   147
  
  
                                FOREWORD

    The Committee on Ways and Means submits its report on its 
legislative and oversight activities for the 114th Congress 
pursuant to the requirements of clause 1(d) of rule XI 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 Issues; Legislative 
Review of Trade Issues; Legislative Review of Health Issues; 
Legislative Review of Human Resources Issues; Legislative 
Review of Social Security Issues; Legislative Review of 
Oversight Issues; and Legislative Review of Multi-
Jurisdictional Issues.
    Section II of the report describes the Committee's 
oversight activities. It includes a copy of the Committee's 
Oversight Agenda, adopted on January 21, 2015, 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 three 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 
Statistical Review of the Activities of the Committee on Ways 
and Means. Appendix III is a listing of the Chairmen and 
membership of the Committee from the 1st through 114th 
Congress.
    To carry out its work during the 114th Congress, the 
Committee on Ways and Means has six standing Subcommittees, 
listed below with membership:

                       Subcommittee on Tax Policy

    Charles J. Boustany, Jr., 
        Louisiana, Chairman

Richard E. Neal, Massachusetts       David G. Reichert, Washington
John B. Larson, Connecticut          Patrick J. Tiberi, Ohio
Linda Sanchez, California            Tom Reed, New York
Mike Thompson, California            Todd Young, Indiana
Lloyd Doggett, Texas                 Mike Kelly, Pennsylvania
                                     Jim Renacci, Ohio
                                     Kristi Noem, South Dakota
                                     George Holding, North Carolina

                         Subcommittee on Trade

  David G. Reichert, Washington, 
             Chairman

Charles B. Rangel, New York          Devin Nunes, California
Richard E. Neal, Massachusetts       Adrian Smith, Nebraska
Earl Blumenauer, Oregon              Lynn Jenkins, Kansas
Ron Kind, Wisconsin                  Charles W. Boustany, Jr., 
Bill Pascrell, Jr., New Jersey       Louisiana
Lloyd Doggett, Texas                 Erik Paulsen, Minnesota
                                     Kenny Marchant, Texas
                                     Todd Young, Indiana
                                     Mike Kelly, Pennsylvania
                                     Patrick Meehan, Pennsylvania

                         Subcommittee on Health

 Patrick J. Tiberi, Ohio, Chairman

Jim McDermott, Washington            Sam Johnson, Texas
Mike Thompson, California            Devin Nunes, California
Ron Kind, Wisconsin                  Peter J. Roskam, Illinois
Earl Blumenauer, Oregon              Tom Price, Georgia
Bill Pascrell, Jr., New Jersey       Vern Buchanan, Florida
Danny K. Davis, Illinois             Adrian Smith, Nebraska
John Lewis, Georgia                  Lynn Jenkins, Kansas
                                     Kenny Marchant, Texas
                                     Diane Black, Tennessee
                                     Erik Paulsen, Minnesota

                    Subcommittee on Human Resources

 Vern Buchanan, Florida, Chairman

Lloyd Doggett, Texas                 Kristi Noem, South Dakota
John Lewis, Georgia                  Jason Smith, Missouri
Joseph Crowley, New York             Robert J. Dold, Illinois
Danny K. Davis, Illinois             Tom Rice, South Carolina
                                     Tom Reed, New York
                                     David G. Reichert, Washington

                    Subcommittee on Social Security

   Sam Johnson, Texas, Chairman

Xavier Becerra, California           Robert J. Dold, Illinois
John B. Larson, Connecticut          Vern Buchanan, Florida
Earl Blumenauer, Oregon              Adrian Smith, Nebraska
Jim McDermott, Washington            Mike Kelly, Pennsylvania
                                     Jim Renacci, Ohio
                                     Tom Rice, South Carolina

                       Subcommittee on Oversight

    Peter J. Roskam, Illinois, 
             Chairman

John Lewis, Georgia                  Patrick Meehan, Pennsylvania
Joseph Crowley, New York             George Holding, North Carolina
Charles B. Rangel, New York          Jason Smith, Missouri
Danny K. Davis, Illinois             Tom Reed, New York
                                     Tom Rice, South Carolina
                                     Kenny Marchant, Texas



                                               Union Calendar No. 697

114th Congress  }                                          {   Report
                         HOUSE OF REPRESENTATIVES
   2d Session   }                                          {  114-887

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

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

                                _______
                                

 December 22, 2016.--Committed to the Committee of the Whole House on 
            the State of the Union and ordered to be printed

                                _______
                                

      Mr. Brady, of Texas, 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 Issues


            BILLS ENACTED INTO LAW DURING THE 114TH CONGRESS

a) Protecting Volunteer Firefighters and Emergency Responders Act (P.L. 
        114-3)

    On January 6, 2015, Representative Lou Barletta introduced 
H.R. 33, 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 January 12, 2015, the House passed the bill under 
suspension of the rules by a vote of 401-0. On February 27, 
2015, the Senate passed the bill with an amendment by voice 
vote. That same day, the House approved a motion to concur in 
the Senate amendment by a vote of 357-60. On February 27, 2015, 
the President signed the bill into law.
    As originally passed by the House on January 12, 2015, H.R. 
33 would have excluded services rendered by bona-fide 
volunteers providing firefighting and prevention services, 
emergency medical services, or ambulance services to a state 
and local government or tax-exempt charitable organization from 
the services usually rendered by employees of an applicable 
large employer subject to the employer mandate imposed by the 
Patient Protection and Affordable Care Act of 2010. As passed 
by the Senate and enacted on February 27, 2015, H.R. 22 
extended the continuing FY2015 appropriations for the 
Department of Homeland Security (DHS) until the earlier of 
March 6, 2015 or enactment of DHS appropriations language for 
FY2015 (without the original House-passed language related to 
the treatment of services provided by bona-fide volunteers 
under the employer mandate).

b) Slain Officer Family Support Act of 2015 (P.L. 114-7)

    On March 23, 2015, Representative Hakeem Jeffries 
introduced H.R. 1527, a bill to accelerate the income tax 
benefits for charitable cash contributions for the relief of 
the families of New York Police Department Detectives Wenjian 
Liu and Rafael Ramos. On March 25, 2015, the House passed the 
bill under suspension of the rules by voice vote. On March 27, 
2015, the Senate passed the bill, without amendment, by 
unanimous consent. On April 1, 2015, the President signed the 
bill into law.
    As enacted, H.R. 1527 allowed both individual taxpayers and 
tax-exempt organizations to claim a charitable tax deduction 
for contributions made in relief of the families of the NYPD 
Detectives Wenjian Liu and Rafael Ramos, even if the 
contributions were made for the exclusive benefits of those 
families.

c) Medicare Access and CHIP Reauthorization Act of 2015 (P.L. 114-10)

    On March 24, 2015, Representative Michael Burgess 
introduced H.R. 2, a bill to amend title XVIII of the Social 
Security Act to repeal the Medicare sustainable growth rate and 
strengthen Medicare access by improving physician payments and 
making other improvements, and to reauthorize the Children's 
Health Insurance Program. On March 26, 2015, the House passed 
the bill by a vote of 392-37. On April 14, 2015, the Senate 
passed the bill without amendment by a vote of 92-8. On April 
16, 2015, the President signed the bill into law.
    As enacted, H.R. 2 contained one tax-related provision: 
Sec. 413 of the law provided for an increase in the percentage 
of a continuing levy on certain property imposed on delinquent 
taxpayers.

d) Don't Tax Our Fallen Public Safety Heroes Act (P.L. 114-14)

    On January 28, 2015, Representative Erik Paulsen introduced 
H.R. 606, a bill to amend the Internal Revenue Code of 1986 to 
exclude certain compensation received by public safety officers 
and their dependents from gross income. On May 12, 2015, the 
House passed the bill under suspension of the rules by a vote 
of 413-0. On May 14, 2015, the Senate passed the bill without 
amendment by unanimous consent. On May 22, 2015, the President 
signed the bill into law.
    As enacted, H.R. 606 excluded from gross income amounts 
received under any Federal or State program providing monetary 
compensation for surviving dependents of a public safety 
officer who died as a result of a personal injury sustained in 
the line of duty.

e) Iran Nuclear Agreement Review Act of 2015 (P.L. 114-17)

    On March 2, 2015, Representative Lou Barletta introduced 
H.R. 1191, 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 March 17, 2015, the House passed the bill under 
suspension of the rules by a vote of 415-0. On May 7, 2015, the 
Senate passed the bill with an amendment (related to the 
congressional review and oversight of agreements relating to 
Iran's nuclear program) by a vote of 98-1. On May 14, 2015, the 
House approved a motion to concur in the Senate amendments 
under suspension of the rules by a vote of 400-25. On May 22, 
2015, the President signed the bill into law.
    As originally passed by the House on March 17, 2015, H.R. 
1191 would have excluded services rendered by bona-fide 
volunteers providing firefighting and prevention services, 
emergency medical services, or ambulance services to a state 
and local government or tax-exempt charitable organization from 
the services usually rendered by employees of an applicable 
large employer subject to the employer mandate imposed by the 
Patient Protection and Affordable Care Act of 2010. As passed 
by the Senate on May 7, 2015 and enacted, H.R. 1191 provided 
for extensive congressional oversight and review of any 
agreement made between the United States and Iran relating to 
Iran's nuclear program, including transmission to Congress of 
text of such agreement, assessment reports from the State 
Department, and certifications that the agreement would meet 
the non-proliferation objectives of the United States.

f) Highway and Transportation Funding Act of 2015 (P.L. 114-21)

    On May 15, 2015, Representative Bill Shuster introduced 
H.R. 2353, 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. On May 19, 
2015, the House passed the bill by a vote of 387-35. On May 23, 
2015, the Senate passed the bill, without amendment, by voice 
vote. On May 29, 2015, the President signed the bill into law.
    As enacted, H.R. 2353 extended funding authority through 
the Highway Trust Fund to fund federal-aid highway programs, 
highway safety programs, public transportation programs, and 
hazardous materials transportation safety projects through July 
31, 2015.

g) Defending Public Safety Employees' Retirement Act (P.L. 114-26)

    On April 30, 2015, Representative Dave Reichert introduced 
H.R. 2146, a bill to amend the Internal Revenue Code of 1986 to 
allow Federal law enforcement officers, firefighters, and air 
traffic controllers to make penalty-free withdrawals from 
governmental plans after age 50. On May 12, 2015, the House 
passed the bill under suspension of the rules by a vote of 407-
5. On June 4, 2015, the Senate passed the bill with an 
amendment by unanimous consent. On June 18, 2015, the House 
approved a motion to concur in the Senate amendment with an 
amendment (relating to Congressional trade promotion authority) 
by a vote of 218-208. On June 24, 2015, the Senate agreed to 
the House amendment to the Senate amendment by a vote of 60-38. 
On June 29, 2015, the President signed the bill into law.
    As passed by the House on May 12, 2015 and by the Senate on 
June 4, 2015, H.R. 2146 expanded the exemption from the 10% tax 
penalty on early distributions from a government retirement 
plan and allowed for plans other than defined benefit plans to 
be included for the purposes of the exemption. For more 
information on H.R. 2146 as enacted, refer to the Trade section 
of this report.

h) Trade Preferences Extension Act of 2015 (P.L. 114-27)

    On March 4, 2015, Representative George Holding introduced 
H.R. 1295, a bill to amend the Internal Revenue Code of 1986 to 
improve the process for making determinations with respect to 
whether organizations are exempt from taxation under section 
501(c)(4) of such Code. On March 24, 2015, the Committee marked 
up the bill and ordered it favorably reported, as amended, by a 
vote of 20-11, and on April 13, 2015, the report (H. Rept. 114-
71) was filed. On April 15, 2015, the House passed the bill 
under suspension of the rules by voice vote. On May 14, 2015, 
the Senate passed the bill with an amendment (relating to the 
extension of certain trade preferences systems) by a vote of 
97-1. On June 11, 2015, the House agreed to the Senate 
amendments with an amendment by a vote of 397-32. On June 24, 
2015, the Senate approved a motion to concur in the House 
amendment with a Senate amendment by voice vote. On June 25, 
2015, the House agreed to the Senate amendment to the House 
amendment to the Senate amendment by a vote of 286-138. On June 
29, 2015, the President signed the bill into law.
    As originally passed by the House on April 15, 2015, H.R. 
1295 would have amended the Internal Revenue Code to provide 
for improved processes for social welfare organizations seeking 
tax-exempt status with the IRS. For more information on H.R. 
1295 as passed by the Senate and enacted, refer to the Trade 
section of this report.

i) Surface Transportation and Veterans Health Care Choice Improvement 
        Act of 2015 (P.L. 114-41)

    On July 28, 2015, Representative Bill Shuster introduced 
H.R. 3236, 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 and to 
provide resource flexibility to the Department of Veterans 
Affairs for health care services. On July 29, 2015, the House 
passed the bill by a vote of 385-34. On July 30, 2015, the 
Senate passed the bill, without amendment, by a vote of 91-4. 
On July 31, 2015, the President signed the bill into law.
    As enacted, H.R. 3236 extended funding authority through 
the Highway Trust Fund to fund Federal-aid highway programs, 
highway safety programs, public transportation programs, and 
hazardous materials transportation safety projects through 
October 29, 2015 and provided for increased budget flexibility 
for Veterans Affairs healthcare programs.

j) Airport and Airway Extension Act of 2015 (P.L. 114-55)

    On September 25, 2015, Representative Bill Shuster 
introduced H.R. 3614, a bill to amend title 49, United States 
Code, to extend authorizations for the airport improvement 
program, and to amend the Internal Revenue Code of 1986 to 
extend funding and expenditure authority of the Airport and 
Airway Trust Fund. On September 28, 2015, the House passed the 
bill under suspension of the rules by a voice vote. On 
September 29, 2015, the Senate passed the bill, without an 
amendment, by unanimous consent. On September 30, 2015, the 
President signed the bill into law.
    As enacted, H.R. 3614 reauthorized the airport improvement 
program and extended the funding and expenditure authority of 
the Airport and Airway Trust Fund through March 31, 2016.

k) Surface Transportation Extension Act of 2015 (P.L. 114-73)

    On October 23, 2015, Representative Bill Shuster introduced 
H.R. 3819, 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. On October 
27, 2015, the House passed the bill under suspension of the 
rules by a voice vote. On October 28, 2015, the Senate passed 
the bill, without amendment, by a voice vote. On October 29, 
2015, the President signed the bill into law.
    As enacted, H.R. 3819 extended funding authority through 
the Highway Trust Fund to fund Federal-aid highway programs, 
highway safety programs, public transportation programs, and 
hazardous materials transportation safety projects through 
November 20, 2015.

l) Surface Transportation Extension Act of 2015, Part II (P.L. 114-87)

    On November 16, 2015, Representative Bill Shuster 
introduced H.R. 3996, 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. On November 16, 2015, the House passed the bill under 
suspension of the rules by a voice vote. On November 19, 2015, 
the Senate passed the bill, without amendment, by a voice vote. 
On November 20, 2015, the President signed the bill into law.
    As enacted, H.R. 2353 extended funding authority through 
the Highway Trust Fund to fund federal-aid highway programs, 
highway safety programs, public transportation programs, and 
hazardous materials transportation safety projects through 
December 4, 2015.

m) FAST Act (P.L. 114-94)

    On January 6, 2015, Representative Rodney Davis introduced 
H.R. 22, a bill to amend the Internal Revenue Code of 1986 to 
exempt employees with health coverage under TRICARE or the 
Veterans Administration from being taken into account for 
purposes of determining the employers to which the employer 
mandate applies under the Patient Protection and Affordable 
Care Act. On January 6, 2015, the House passed the bill under 
suspension of the rules by a vote of 412-0. On July 30, 2015, 
the Senate passed the bill with an amendment (related to 
authorizing funds for Federal-aid highways, highway safety 
programs, and transit programs) by a vote of 65-34. On December 
1, 2015, the conference report (H. Rept. 114-357) was filed. On 
December 3, 2015, the House agreed to the conference report by 
a vote of 359-65, and on the same day the Senate agreed to the 
conference report by a vote of 83-16. On December 4, 2015, the 
President signed the bill into law.
    As originally passed by the House on January 6, 2015, H.R. 
22 would have amended the definition of ``applicable large 
employer'' in Internal Revenue Code section 4980H to provide an 
exemption for the purposes of determining whether an employer 
is an applicable large employer such that an individual shall 
not be classified as an employee if such individual has medical 
coverage under the TRICARE program or a Veterans Affairs 
program. As enacted, H.R. 22 reauthorizes the Highway Trust 
Fund through FY2020, directing offsets to ensure fund solvency 
for surface infrastructure programs, including roads and 
bridges, public transportation, highway and motor vehicle 
safety, railroads, and maintenance of hazardous materials.

n) Trade Facilitation and Trade Enforcement Act of 2015 (P.L. 114-125)

    On February 2, 2015, Representative Tom Reed introduced 
H.R. 644, a bill to amend the Internal Revenue Code of 1986 to 
permanently extend and expand the charitable deduction for 
contributions of food inventory. On February 4, 2015, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by a vote of 22-14, and on February 9, 2015, the 
report (H. Rept. 114-18) was filed. On February 12, 2015, the 
House passed the bill by a vote of 279-137. On May 14, 2015, 
the Senate passed the bill with an amendment (related to the 
reauthorization of trade facilitation and trade enforcement 
activities) by a vote of 78-20. On June 12, 2015, the House 
approved a motion to concur in the Senate amendments with an 
amendment by a vote of 240-190. On December 9, 2015, the 
conference report (H. Rept. 114-376) was filed. On December 11, 
2015, the House agreed to the conference report by a vote of 
256-158. On February 11, 2016, the Senate agreed to the 
conference report by a vote of 75-20. On February 24, 2016, the 
President signed the bill into law.
    As originally passed by the House on February 12, 2015, the 
text of H.R. 637, H.R. 640, and H.R. 641 was combined with H.R. 
644 such that the bill would have (1) made permanent the tax 
deduction for charitable contributions of food by any trade or 
business; (2) increased the percentage limitation for such 
deductions and allowed for a five-year carryover period for 
contributions in excess of the percentage limitation; (3) made 
permanent the exclusion from gross income of distribution from 
individual retirement accounts for charitable purposes; (4) 
made permanent the tax deduction for charitable contributions 
of real property interest for conservation purposes, including 
land conveyed by Native Corporations under the Alaska Claims 
Settlement Act; and (5) reduced the excise tax rate on net 
investment income from tax-exempt private foundations. For more 
information about H.R. 644 as passed by the Senate and enacted, 
please see the Trade section of this report.

o) Airport and Airway Extension Act of 2016 (P.L. 114-141)

    On March 10, 2016, Representative Bill Shuster introduced 
H.R. 4721, a bill to amend title 49, United States Code, to 
extend authorization for the airport improvement program, and 
to amend the Internal Revenue Code of 1986 to extend the 
funding and expenditure authority of the Airport and Airway 
Trust Fund. On March 14, 2016, the House passed the bill under 
suspension of the rules by a voice vote. On March 17, 2016, the 
Senate passed the bill with an amendment by unanimous consent. 
On March 21, 2016, the House under suspension of the rules 
agreed to the Senate amendment by a voice vote. On March 30, 
2016, the President signed the bill into law.
    As it passed the House on March 14, 2016, H.R. 4721 
extended authorization for the airport improvement program 
through July 15, 2016, and extended expenditure authority from 
the Airport and Airway Trust Fund through April 1, 2017. As 
passed by the Senate on March 17, 2016 and enacted, H.R. 4721 
extended authorization for the airport improvement program 
through July 15, 2016, and extended expenditure authority from 
the Airport and Airway Trust Fund through July 15, 2017.

p) FAA Extension, Safety, and Security Act of 2016 (P.L. 114-190)

    On February 2, 2015, Representative Pat Tiberi introduced 
H.R. 636, a bill to amend the Internal Revenue Code of 1986 to 
permanently extend and modify increased expensing limitations 
for depreciable small business property. On February 4, 2015, 
the Committee marked up the bill and ordered it favorably 
reported, as amended, by a vote of 24-14, and on February 9, 
2015, the report (H. Rept. 114-21) was filed. On February 13, 
2015, the House passed the bill by a vote of 272-142. On April 
19, 2016, the Senate passed the bill with an amendment (related 
to extension of authorization for the airport improvement 
program and extension of funding and expenditure authority of 
the Airport and Airway Trust Fund) by a vote of 95-3. On July 
11, 2016, the House agreed to the Senate amendments with 
amendments pursuant to H. Res. 818 by voice vote. On July 13, 
2016, the Senate agreed to the House amendments to the Senate 
amendments by a vote of 89-4. On July 15, 2016, the President 
signed the bill into law.
    As originally passed by the House on February 13, 2015, 
H.R. 636 would have provided for the permanent extension and 
modification of expensing limitations for certain depreciable 
small business property under section 179 of the Internal 
Revenue Code. Additionally, as originally passed by the House, 
the text of H.R. 629 and H.R. 630 was combined with H.R. 636 
such that the bill would have made permanent a reduction in the 
built-in gain period for S corporations and a decrease in the 
basis of shareholder's stock in an S corporation that makes tax 
deductible charitable contributions of property. As enacted, 
H.R. 636 extended authorization of the Airport improvement 
program and the expenditure authority of and taxes funding the 
Airport and Airway Trust Fund through September 30, 2017.

q) United States Appreciation for Olympians and Paralympians Act of 
        2016 (P.L. 114-239)

    On September 7, 2016, Representative Bob Dold introduced 
H.R. 5946, a bill to amend the Internal Revenue Code of 1986 to 
exclude from gross income any prizes or awards won in 
competition in the Olympic Games or the Paralympic games. On 
September 14, 2016, the Committee marked up the bill and 
ordered it favorably reported, as amended, by voice vote, and 
on September 20, 2016, the report (H. Rept. 114-762) was filed. 
On September 22, 2016, the House passed the bill under 
suspension of the rules by a vote of 415-1. On September 29, 
2016, the Senate passed the bill, without amendment, by 
unanimous consent. On October 7, 2016, the President signed the 
bill into law.

r) Combat-Injured Veterans Tax Fairness Act of 2016 (P.L. 114-292)

    On April 20, 2016, Representative David Rouzer introduced 
H.R. 5015, a bill to restore amounts improperly withheld for 
tax purposes from severance payments to individuals who retired 
or separated from service in the Armed Forces for combat-
related injuries. On December 5, 2016, the House passed the 
bill under suspension of the rules by a vote of 392-0. On 
December 10, 2016, the Senate passed the bill, without 
amendment, by unanimous consent. On December 15, 2016, the 
President signed the bill into law.

      2. TAX RELIEF AND OTHER PROPOSALS DURING THE 114TH CONGRESS

a) H.R. 7, No Taxpayer Funding for Abortion and Abortion Insurance Full 
        Disclosure Act of 2015

    On January 21, 2015, Representative Christopher Smith 
introduced H.R. 7, a bill to prohibit taxpayer-funded 
abortions. On January 22, 2015, the House passed the bill by a 
vote of 242-179.
    As passed by the House, H.R. 7 would prohibit the use of 
federal funds for abortions or health coverage that includes 
coverage of abortion and would amend the Internal Revenue Code 
to disallow premium tax credits or health insurance tax credits 
for health plans that cover abortions.

b) H.R. 30, Save American Workers Act of 2015

    On January 6, 2015, Representative Todd Young introduced 
H.R. 30, 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 and replace it with 40 
hours. On January 8, 2015, the House passed the bill by a vote 
of 252-172.

c) H.R. 160, Protect Medical Innovation Act of 2015

    On January 6, 2015, Representative Erik Paulsen introduced 
H.R. 160, a bill to amend the Internal Revenue Code of 1986 to 
repeal the excise tax on medical devices. On June 2, 2015, the 
Committee marked up the bill and order it favorably reported, 
as amended, by a vote of 25-14, and on June 11, 2015, the 
report (H. Rept. 114-147) was filed. On June 18, 2015, the 
House passed the bill by a vote of 280-140.

d) H.R. 210, Student Worker Exemption Act of 2016

    On January 8, 2015, Representative Mark Meadows introduced 
H.R. 210, a bill to amend the Internal Revenue Code of 1986 to 
exempt student workers for purposes of determining a higher 
education institution's employer health care shared 
responsibility. On June 15, 2016, the Committee marked up the 
bill and ordered it favorably reported, as amended, by voice 
vote, and on July 5, 2016, the report (H. Rept. 114-655) was 
filed.
    As reported out of the Committee, H.R. 210 would have 
amended the Internal Revenue Code to exclude students who are 
employed by an institution of higher education (IHE) and 
carrying a full-time academic workload at the IHE from being 
counted as full-time employees in calculating the IHE's shared 
responsibility regarding health care coverage under the Patient 
Protection and Affordable Care Act.

e) H.R. 529, To amend the Internal Revenue Code to improve 529 plans.

    On January 26, 2015, Representative Lynn Jenkins introduced 
H.R. 529, a bill to amend the Internal Revenue Code of 1986 to 
improve 529 plans. On February 12, 2015, the Committee marked 
up the bill and ordered it favorably reported, as amended, by 
voice vote, and on February 20, 2015, the report (H. Rept. 114-
25) was filed. On February 25, 2015, the House passed the bill 
by a vote of 401-20.
    As passed by the House, H.R. 529 would have made the 
following changes to the rules governing qualified tuition 
programs known as 529 plans, including: (1) allowing payments 
from 529 plans to be used to purchase computer equipment or 
computer software, (2) eliminating the requirement that 529 
plan distributions be aggregated for determining a taxpayer's 
income, and (3) allowing students to recontribute a refund from 
an eligible educational institution to a 529 plan without tax 
consequences. The provisions of this bill were included in 
final text of Division Q of H.R. 2029, referenced in section G 
below.

f) H.R. 622, State and Local Sales Tax Deduction Fairness Act of 2015

    On January 30, 2015, Chairman Brady introduced H.R. 622, a 
bill to amend the Internal Revenue Code of 1986 to make 
permanent the deduction of State and local general sales taxes. 
On February 2, 2015, the Committee marked up the bill and 
ordered it favorably reported, as amended, by a vote of 20-14, 
and on April 4, 2015, the report (H. Rept. 114-51) was filed. 
On April 16, 2015, the House passed the bill by a vote of 272-
152. The provisions of this bill were included in final text of 
Division Q of H.R. 2029, referenced in section G below.

g) H.R. 629, Permanent S Corporation Built-in Gain Recognition Period 
        Act of 2015

    On January 30, 2015, Representative Dave Reichert 
introduced H.R. 629, 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 February 2, 2015, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by a vote of 24-14, and on February 9, 2015, the 
report (H. Rept. 114-15) was filed. For more information about 
the bill, see section 1(p) of this report. The provisions of 
this bill were included in final text of Division Q of H.R. 
2029, referenced in section G below.

h) H.R. 630, Permanent S Corporation Charitable Contribution Act of 
        2015

    On January 30, 2015, Representative Dave Reichert 
introduced H.R. 630, a bill to amend the Internal Revenue Code 
of 1986 to make permanent certain rules regarding basis 
adjustments to stock of S corporation shareholders making 
charitable contributions of property. On February 2, 2015, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by a vote of 24-14, and on February 9, 2015, the 
report (H. Rept. 114-16) was filed. For more information about 
the bill, see section 1(p) of this report. The provisions of 
this bill were included in final text of Division Q of H.R. 
2029, referenced in section G below.

i) H.R. 637, Permanent IRA Charitable Contribution Act of 2015

    On February 2, 2015, Representative Aaron Schock introduced 
H.R. 637, 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 
February 4, 2015, the Committee marked up the bill and ordered 
it favorably reported, as amended, by a vote of 24-14, and on 
February 9, 2015, the report (H. Rept. 114-20) was filed. For 
more information about the bill, see section 1(n) of this 
report. The provisions of this bill were included in final text 
of Division Q of H.R. 2029, referenced in section G below.

j) H.R. 640, Private Foundation Excise Tax Simplification Act of 2015

    On February 2, 2015, Representative Erik Paulsen introduced 
H.R. 640, 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 February 4, 2015, the Committee marked 
up the bill and ordered it favorably reported, as amended, by a 
vote of 24-14, and on February 9, 2015, the report (H. Rept. 
114-19) was filed. For more information about the bill, see 
section 1(n) of this report.

k) H.R. 641, Conservation Easement Incentive Act of 2015

    On February 2, 2015, Representative Mike Kelly introduced 
H.R. 641, a bill to amend the Internal Revenue Code of 1986 to 
make permanent the special rule for contributions of qualified 
conservation contributions. On February 4, 2015, the Committee 
marked up the bill and ordered it favorably reported, as 
amended, by a vote of 24-14, and on February 9, 2015, the 
report (H. Rept. 114-17) was filed. For more information about 
the bill, see section 1(n) of this report. The provisions of 
this bill were included in final text of Division Q of H.R. 
2029, referenced in section G below.

l) H.R. 692, Default Prevention Act

    On February 3, 2015, Representative Tom McClintock 
introduced H.R. 692, a bill to ensure the payment of interest 
and principal of the debt of the United States. On September 
10, 2015, the Committee marked up the bill and ordered it 
favorably reported by a vote of 23-15, and on September 18, 
2015, the report (H. Rept. 114-265) was filed. On October 21, 
2015, the House passed the bill by a vote of 235-194.
    As passed by the House, H.R. 692 would have required the 
Department of Treasury to continue to borrow to pay the 
principal and interest on certain obligations if the debt of 
the United States exceeded the statutory limit, including debt 
held by the public and the Social Security trust funds.

m) H.R. 765, Restaurant and Retail Jobs and Growth Act of 2015

    On February 5, 2015, Representative Mike Kelly introduced 
H.R. 765, a bill to amend the Internal Revenue Code of 1986 to 
permanently extend the 15-year recovery period for qualified 
leasehold improvement property, qualified restaurant property, 
and qualified retail improvement property. On September 17, 
2015, the Committee marked up the bill and ordered it favorably 
reported, as amended, by a vote of 24-12, and on October 23, 
2015, the report (H. Rept. 114-306) was filed. The provisions 
of this bill were included in final text of Division Q of H.R. 
2029, referenced in section G below.

n) H.R. 880, American Research and Competitiveness Act of 2015

    On February 11, 2015, Chairman Brady introduced H.R. 880, a 
bill to amend the Internal Revenue Code of 1986 to simplify and 
make permanent the research credit. On February 12, 2015, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by a vote of 23-12, and on May 14, 2015, the report 
(H. Rept. 114-113) was filed. On May 20, 2015, the House passed 
the bill by a vote of 274-145.

o) H.R. 961, Permanent Active Financing Exception Act of 2015

    On February 12, 2015, Representative Pat Tiberi introduced 
H.R. 961, a bill to amend the Internal Revenue Code of 1986 to 
permanently extend the subpart F exemption for active financing 
income. On September 17, 2015, the Committee marked up the bill 
and ordered it favorably reported, as amended, by a vote of 22-
11, and on October 23, 2015, the report (H. Rept. 114-307) was 
filed. The provisions of this bill were included in final text 
of Division Q of H.R. 2029, referenced in section G below.

p) H.R. 1105, Death Tax Repeal Act of 2015

    On February 26, 2015, Chairman Brady introduced H.R. 1105, 
a bill to amend the Internal Revenue Code of 1986 to repeal the 
estate and generation-skipping transfer taxes. On March 25, 
2015, the Committee marked up the bill and ordered it favorably 
reported, as amended, by a vote of 22-10, and on April 6, 2015, 
the report (H. Rept. 114-52) was filed. On April 16, 2015, the 
House passed the bill by a vote of 240-179.

q) H.R. 1430, Permanent CFC Look-Through Act of 2015

    On March 18, 2015, Representative Charles Boustany 
introduced H.R. 1430, 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 
September 17, 2015, the Committee marked up the bill and 
ordered it favorably reported, as amended, by a vote of 22-11, 
and on October 23, 2015, the report (H. Rept. 114-309) was 
filed.

r) H.R. 2061, EACH Act

    On April 28, 2015, Representative Rodney Davis introduced 
H.R. 2061, 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 
September 17, 2015, the Committee marked up the bill and 
ordered it favorably reported, as amended, by voice vote, and 
on September 28, 2015, the report (H. Rept. 114-268) was filed. 
On September 28, 2015, the House passed the bill under 
suspension of the rules by voice vote.
    As enacted, H.R. 2061 expands the religious conscience 
exemption under the Patient Protection and Affordable Care Act 
to exempt from the individual mandate individuals who rely 
solely on religious healing and for whom the acceptance of 
medical health services would be inconsistent with their 
religious beliefs.

s) H.R. 2510, To amend the Internal Revenue Code of 1986 to modify and 
        make permanent bonus depreciation

    On May 21, 2015, Representative Pat Tiberi introduced H.R. 
2510, a bill to amend the Internal Revenue Code of 1986 to 
modify and make permanent bonus depreciation. On September 17, 
2015, the Committee marked up the bill and ordered it favorably 
reported, as amended, by a vote of 24-13, and on October 28, 
2015, the report (H. Rept. 114-317) was filed.
    As reported to the House on October 28, 2015, H.R. 2510 
would have made permanent the bonus depreciation allowance for 
depreciable business property and the election to increase the 
alternative minimum tax credit limitation in lieu of bonus 
depreciation. The bill also would have allowed an additional 
depreciation allowance for any specified plant that is planted 
by the taxpayer in the ordinary course of the taxpayer's 
farming business and it would have expanded the definition of 
qualified property for the purposes of the bonus depreciation 
allowance.

t) H.R. 2940, Educator Tax Relief Act of 2015

    On June 25, 2015, Representative Dave Reichert introduced 
H.R. 2940, a bill to amend the Internal Revenue Code of 1986 to 
improve and make permanent the above-the-line deduction for 
certain expenses of elementary and secondary school teachers. 
On September 17, 2015, the Committee marked up the bill and 
ordered it favorably reported, as amended, by a vote of 23-13, 
and on October 23, 2015, the report (H. Rept. 114-310) was 
filed.
    As reported to the House on October 23, 2015, H.R. 2940 
would have made the deduction for certain expenses of teachers 
permanent, broadening the definition of expenses for the 
purposes of this deduction to included professional development 
expenses and allowing for an inflation adjustment to the amount 
of such deduction. The provisions of this bill were included in 
final text of Division Q of H.R. 2029, referenced in section G 
below.

u) H.R. 3038, Highway and Transportation Funding Act of 2015, Part II

    On July 13, 2015, then-Chairman Ryan introduced H.R. 3038, 
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. On July 15, 2015, the 
House passed the bill by a vote of 312-119.
    As passed by the House, H.R. 3038 would have extended 
funding authority through the Highway Trust Fund to fund 
federal-aid highway programs, highway safety programs, public 
transportation programs, and hazardous materials transportation 
safety projects through December 19, 2015.

v) H.R. 3080, Tribal Employment and Jobs Protection Act

    On July 15, 2015, Representative Kristi Noem introduced 
H.R. 3080, a bill to amend the Internal Revenue Code of 1986 to 
provide an exception to the employer health insurance mandate 
for Indian tribal governments and tribally owned businesses. On 
June 15, 2016, the Committee marked up the bill and ordered it 
favorably reported, as amended, by a vote of 24-13, and on July 
5, 2016, the report (H. Rept. 114-656) was filed.

w) H.R. 3442, Debt Management and Fiscal Responsibility Act of 2015

    On September 8, 2015, Representative Kenny Marchant 
introduced H.R. 3442, a bill to provide further means of 
accountability of the United States debt and promote fiscal 
responsibility. On September 10, 2015, the Committee marked up 
the bill and ordered it favorably reported by a vote of 22-14, 
and on October 7, 2015, the report (H. Rept. 114-291) was 
filed. On February 11, 2016, the House passed the bill by a 
vote of 267-151.
    As passed by the House on February 11, 2016, H.R. 3442 
would have required the Secretary of the Treasury to provide a 
report to Congress prior to any date on which the Secretary 
anticipates the public debt exceeding the statutory limit, 
providing detailed reports to both the House Ways and Means 
Committee and the Senate Finance Committee of the debt levels 
and proposals to manage the debt moving forward.

x) H.R. 3608, To amend the Internal Revenue Code of 1986 to exempt 
        amounts paid for aircraft management services from the excise 
        taxes imposed on transportation by air

    On September 24, 2015, Representative Pat Tiberi introduced 
H.R. 3608, a bill to amend the Internal Revenue Code of 1986 to 
exempt amounts paid for aircraft management services from the 
excise taxes imposed on transportation by air. On July 13, 
2016, the Committee marked up the bill and order it favorably 
reported, as amended, by voice vote, and on September 27, 2016, 
the report (H. Rept. 114-793) was filed.

y) H.R. 3957, Emergency Citrus Disease Response Act of 2016

    On November 5, 2015, Representative Vern Buchanan 
introduced H.R. 3957, a bill to amend the Internal Revenue Code 
of 1986 to temporarily allow expensing of certain costs of 
replanting citrus plants lost by reason of casualty. On 
September 14, 2016, the Committee marked up the bill and 
ordered it favorably reported, as amended, by voice vote, and 
on September 16, 2016, the report (H. Rept. 114-749) was filed. 
On September 21, 2016, the House passed the bill under 
suspension of the rules by a vote of 400-20.

z) H.R. 4220, Water and Agriculture Tax Reform Act of 2015

    On December 10, 2015, Representative Ken Buck introduced 
H.R. 4220, a bill to amend the Internal Revenue Code of 1986 to 
facilitate water leasing and water transfers to promote 
conservation and efficiency. On September 21, 2016, the 
Committee marked up the bill and ordered it favorably reported, 
as amended, by voice vote, and on December 8, 2016, the report 
(H. Rept 114-862) was filed.

aa) H.R. 4294, SAVERS Act of 2015

    On December 18, 2015, Representative Peter Roskam 
introduced H.R. 4294, a bill to amend the Internal Revenue Code 
of 1986 to ensure that retirement investors receive advice in 
their best interests. On February 3, 2016, the Committee marked 
up the bill and ordered it favorably reported, as amended, by a 
vote of 26-12, and on April 20, 2016, the report (H. Rept. 114-
512) was filed.
    As reported to the House on April 20, 2016, H.R. 4294 would 
have modified the requirements for fiduciaries that provide 
investment advice to tax-favored savings plans, including 
employer-sponsored retirement plans, individual retirement 
accounts, health savings accounts, and education savings 
accounts.

bb) H.R. 4722, Refundable Child Tax Credit Eligibility Verification 
        Reform Act of 2016

    On March 10, 2016, Representative Sam Johnson introduced 
H.R. 4722, a bill to amend the Internal Revenue Code of 1986 to 
require inclusion of the taxpayer's Social Security number to 
claim the refundable portion of the child tax credit. On March 
16, 2016, the Committee marked up the bill and ordered it 
favorably reported, as amended, by a vote of 21-15, and on 
March 23, 2016, the report (H. Rept. 476) was filed.

cc) H.R. 4903, To prohibit the use of funds by the Internal Revenue 
        Service to target citizens of the United States for exercising 
        any right guaranteed under the First Amendment to the 
        Constitution of the United States.

    On April 12, 2016, Representative Rick Allen introduced 
H.R. 4903, a bill to prohibit the use of funds by the Internal 
Revenue Service to target citizens of the United States for 
exercising any right guaranteed under the First Amendment of 
the United States Constitution. On April 19, 2016, the House 
passed the bill under suspension of the rules by voice vote.

dd) H.R. 5204, Stop Taxing Death and Disability Act

    On May 12, 2016, Representative Peter Roskam introduced 
H.R. 5204, a bill to amend the Internal Revenue Code of 1986 
and the Higher Education Act of 1965 to provide an exclusion 
from income for student loan forgiveness for students who have 
died or become disabled. On September 21, 2016, the Committee 
marked up the bill and ordered it favorably reported, as 
amended, by voice vote, and on December 8, 2016, the report (H. 
Rept 114-861) was filed.

ee) H.R. 5445, Health Care Security Act of 2016

    On May 10, 2016, Representative Erik Paulsen introduced 
H.R. 5445, a bill to amend the Internal Revenue Code of 1986 to 
improve the rules with respect to health savings accounts. On 
June 15, 2016, the Committee marked up the bill and ordered it 
favorably reported, as amended, by a vote of 23-15, and on June 
17, 2016, the report (H. Rept. 114-627) was filed.
    As reported to the House on June 17, 2016, the bill would 
have modified the rules for health savings accounts with 
respect to catch-up contribution for married couples, medical 
expenses incurred before a health savings account is 
established, and contribution limits.

ff) H.R. 5719, Empowering Employees through Stock Ownership Act

    On July 11, 2016, Representative Erik Paulsen introduced 
H.R. 5719, a bill to amend the Internal Revenue Code of 1986 to 
modify the tax treatment of certain equity grants. On September 
14, 2016, the Committee marked up the bill and ordered it 
favorably reported, as amended, by a vote of 21-12, and on 
September 16, 2016, the report (H. Rept. 114-748) was filed. On 
September 22, 2016, the House passed the bill by a vote of 287-
124.
    As passed by the House on September 22, 2016, H.R. 5719 
would have allowed an employee to elect to defer, for income 
tax purposes, income attributable to certain stock transferred 
to the employee by an employer.

gg) H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the 
        credit for production from advanced nuclear power facilities.

    On July 14, 2016, Representative Tom Rice introduced H.R. 
5879, a bill to amend the Internal Revenue Code to modify the 
credit for production from advanced nuclear facilities. On 
September 21, 2016, the Committee marked up the bill and 
ordered it favorably reported, as amended, by a vote of 23-9, 
and on December 8, 2016, the report (H. Rept. 114-863) was 
filed.

hh) H. Con. Res. 89, Expressing the sense of Congress that a carbon tax 
        would be detrimental to the United States economy.

    On October 29, 2015, Representative Steve Scalise 
introduced H. Con. Res. 89, a resolution expressing the sense 
of Congress that a carbon tax would be detrimental to American 
families and businesses and is not in the best interest of the 
United States. On June 10, 2016, the House passed the 
resolution by a vote of 237-163.

ii) H. Con. Res. 112, Expressing the sense of Congress opposing the 
        President's proposed $10 tax on every barrel of oil.

    On February 9, 2016, Representative Charles Boustany 
introduced H. Con. Res. 112, a resolution expressing the sense 
of Congress opposing the President's proposed $10 tax on every 
barrel of oil. On June 10, 2016, the House passed the 
resolution by a vote of 253-144.

jj) H.R. 6438, To extend the waiver of limitations with respect to 
        excluding from gross income amounts received by wrongfully 
        incarcerated individuals.

    On December 5, 2016, Representative Sam Johnson introduced 
H.R. 6438, a bill to amend the Protecting Americans from Tax 
Hikes of 2015 to extend the waiver of limitations on credits or 
refunds related to the exclusion from gross income amounts 
received by wrongfully incarcerated individuals. On December 6, 
2016, the bill passed the House without objection.

                           OTHER TAX MATTERS

a) Tax Reform Hearings (Full Committee)

    On January 13, 2015, the Committee received testimony on 
the state of the U.S. economy and policies that can promote job 
creation and economic growth from (i) Martin Feldstein, the 
George F. Baker Professor of Economics, Harvard University, and 
President Emeritus of the National Bureau of Economic Research; 
(ii) Douglas Holtz-Eakin, President, American Action Forum; and 
(iii) Simon Johnson, Ronald A. Kurtz Professor of 
Entrepreneurship, MIT Sloan School of Management.
    On June 17, 2015, the Committee received testimony on the 
long-term financing of the Highway Trust Fund from (i) Chad 
Shirley, Deputy Assistant Director, Congressional Budget 
Office; (ii) Robert Poole, Director of Transportation Policy 
and Searle Freedom Trust Transportation Fellow, Reason 
Foundation; and (iii) Bill Graves, President & CEO, American 
Trucking Association.
    On February 2, 2016, the Committee received testimony on 
reaching America's potential through pro-growth policies that 
deliver opportunities for all Americans from (i) Douglas Holtz-
Eakin, President, American Action Forum; (ii) Kevin Hassett, 
Director of Economic Policy Studies, American Enterprise 
Institute; (iii) Jared Bernstein, Senior Fellow, Center on 
Budget and Policy Priorities, and (iv) Stephen Moore, 
Distinguished Visiting Fellow, Institute for Economic Freedom 
and Opportunity, The Heritage Foundation.
    On February 24, 2016, the Committee received testimony on 
the global tax environment in 2016 and how recent developments 
are further escalating the immediate need to reform and 
modernize the U.S. international tax system from (i) Michelle 
Hanlon, Professor of Accounting, MIT Sloan School of 
Management; (ii) Raymond Wiacek, Partner, Jones Day (iii) Itai 
Grinberg, Associate Professor of Law, Georgetown University Law 
Center; and (iv) Edward D Kleinbard, Professor of Law, 
University of Southern California Gould School of Law.

b) Hearings Held by the Subcommittee on Select Revenue Measures/Tax 
        Policy

    On March 18, 2015, the Subcommittee received testimony on 
the burdens family businesses and farms face planning for and 
paying the estate tax from (i) Brandon Whitt, Batey Farms; (ii) 
Robert E. McKnight, McKnight Ranch Co.; (iii) Karen Madonia, 
Chief Financial Officer, Illco, Inc.; and (iv) Ray Madoff, 
Professor, Boston College Law School.
    On June 24, 2015, the Subcommittee received testimony on 
the taxation of the repatriation of foreign earnings as a 
funding mechanism for a multi-year highway bill from (i) Tom 
Barthold, Chief of Staff, Joint Committee on Taxation; (ii) 
Dirk Suringa, Partner, Covington & Burling LLP; (iii) Curtis 
Dubay, Tax & Economic Policy Research Fellow, The Heritage 
Foundation; and (iv) Jane Gravelle, Senior Specialist in 
Economic Policy, Congressional Research Service.
    On December 1, 2015, the Subcommittee received testimony on 
the OECD BEPS Project final recommendations and its effect on 
worldwide American companies from (i) Robert Stack, Deputy 
Assistant Secretary for International Tax Affairs, U.S. 
Department of Treasury; (ii) Barbara Angus, Principal, Ernst & 
Young; (iii) Gary Sprague, Counsel, The Software Coalition; 
(iii) Catherine Schultz, Vice President for Tax Policy, 
National Foreign Trade Council; and (iv) Martin Sullivan, Chief 
Economist, Tax Analysts.
    On March 22, 2016, the Subcommittee received testimony on 
Member proposals relating to fundamental reform of the income 
tax system from (i) Representative Devin Nunes, 22nd District 
of California; (ii) Representative Michael C. Burgess, 26th 
District of Texas; and (iii) Representative Robert Woodall, 7th 
District of Georgia.
    On April 13, 2016, the Subcommittee received testimony on 
Member proposals relating to fundamental reform of the income 
tax system from (i) Representative Bob Goodlatte, 6th District 
of Virginia; (ii) Representative Roger Williams, 25th District 
of Texas; and (iii) Tom Barthold, Chief of Staff, Joint 
Committee on Taxation.
    On May 12, 2016, the Subcommittee received testimony on 
Member proposals for improvements to the current U.S. tax 
system from (i) Representative Sam Johnson, 3rd District of 
Texas; (ii) Representative Peter Roskam, 6th District of 
Illinois; (iii) Representative Lynn Jenkins, 2nd District of 
Kansas; (iv) Representative Danny Davis, 7th District of 
Illinois; (v) Representative Vern Buchanan, 16th District of 
Florida; (vi) Representative Tom Rice, 7th District of South 
Carolina; (vii) Representative Xavier Becerra, 34th District of 
California; (viii) Representative David Rouzer, 7th District of 
North Carolina; (ix) Representative Pat Meehan, 7th District of 
Pennsylvania; (x) Representative Bob Dold, 10th District of 
Illinois; (xi) Representative Ted Poe, 2nd District of Texas; 
(xii) Representative Anna Eshoo, 18th District of California; 
(xiii) Representative Ken Buck, 4th District of Colorado; (xiv) 
Representative Andy Harris, 1st District of Maryland; (xv) 
Representative Mark Meadows, 11th District of North Carolina; 
(xvi) Representative Matt Cartwright, 17th District of 
Pennsylvania; (xvii) Representative Rodney Davis, 13th District 
of Illinois; (xviii) Representative Scott Peters, 52nd District 
of California; (xix) Representative Rob Bishop, 1st District of 
Utah; (xx) Representative Dana Rohrabacher, 48th District of 
California; (xxi) Representative Keith Ellison, 5th District of 
Minnesota; (xxii) Representative Dave Brat, 7th District of 
Virginia; (xxiii) Representative Scott DesJarlais, 4th District 
of Tennessee; (xxiv) Representative Randy Hultgren, 14th 
District of Illinois; (xxv) Representative John Fleming, 4th 
District of Louisiana; (xxvi) Representative Peter DeFazio, 4th 
District of Oregon; (xxvii) Representative Steve Scalise, 1st 
District of Louisiana; (xxviii) Representative Kevin Cramer, 
North Dakota At Large; (xxix) Representative Andy Barr, 6th 
District of Kentucky; (xxx) Representative Matt Salmon, 5th 
District of Arizona; (xxxi) Representative Terri Sewell, 7th 
District of Alabama; (xxxii) Representative Tom Emmer, 6th 
District of Minnesota; (xxxiii) Representative Mike Coffman, 
6th District of Colorado; (xxxiv) Representative Janice 
Schakowsky, 9th District of Illinois; (xxxv) Representative 
Robert Woodall, 7th District of Georgia; and (xxxvi) 
Representative Erik Paulsen, 3rd District of Minnesota.
    On May 25, 2016, the Subcommittee received testimony on 
perspectives on the need for tax reform from (i) Douglas Holtz-
Eakin, President, American Action Forum; (ii) J.D. Foster, Vice 
President, Economic Policy Division, and Deputy Chief 
Economist, U.S. Chamber of Commerce; (iii) Scott Hodge, 
President, Tax Foundation; and (iv) Martin Sullivan, Chief 
Economist, Tax Analysts.

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

    Throughout the 114th 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 tax treatment of health care and protection of 
small business from IRS abuse. For descriptions of such 
hearings, see, for example, Part IC and Part IIB.

                 B. Legislative Review of Trade Issues


            BILLS ENACTED INTO LAW DURING THE 114TH CONGRESS

a) H.R. 644, Trade Facilitation and Trade Enforcement Act of 2015

    H.R. 1907, the ``Trade Facilitation and Trade Enforcement 
Act of 2015,'' was introduced on April 21, 2015, by then-Trade 
Subcommittee Chairman Pat Tiberi and Representatives Kevin 
Brady and Charles Boustany and was referred to the Committee on 
Ways and Means and to the Committees on Homeland Security, 
Foreign Affairs, Financial Services, and the Judiciary. The 
Committee considered H.R. 1907 on April 23 and ordered the 
bill, as amended, favorably reported by voice vote (with a 
quorum being present). The Committee filed its report on May 
14.
    On February 2, 2015, Representative Tom Reed, together with 
7 cosponsors, introduced H.R. 644, ``to amend the Internal 
Revenue Code of 1986 to permanently extend and expand the 
charitable deduction for contributions of food inventory.'' The 
Committee reported the bill on February 9. On February 12, the 
House passed the bill by a recorded vote of 279-137.
    H.R. 644 then became the vehicle for consideration of the 
``Trade Facilitation and Trade Enforcement Act of 2015'' (H.R. 
1907). On May 14, 2015, the Senate passed H.R. 644, as amended, 
to include certain provisions of H.R. 1907 and to change the 
title of the bill to ``An Act to reauthorize trade facilitation 
and trade enforcement functions and activities, and for other 
purposes,'' by a recorded vote of 78-20. On June 12, the House 
passed the legislation with an amendment to the Senate 
amendment, by a recorded vote of 240-190. On June 24, the 
Senate insisted on its amendment, asked that a conference 
committee be convened to resolve differences with the House, 
and appointed conferees. On December 1, the House insisted on 
its amendment, moved to convene a conference committee, and 
appointed its conferees, by a recorded vote of 252-170. The 
Conference Committee met on December 7 and filed its conference 
report on December 9 (H. Rept. 114-376).
    On December 11 the House agreed to the conference report by 
a recorded vote of 256-158. On February 11, 2016, the Senate 
agreed to the conference report by a recorded vote of 75-20. On 
February 24, the bill was signed into law and became Public Law 
No. 114-125.

c) H.R. 2146, the Bipartisan Congressional Trade Priorities and 
        Accountability Act of 2015

    On January 13, 2015, the Committee held a hearing on the 
state of the U.S. economy and polices that can promote job 
creation and economic growth. The Committee heard testimony 
from Martin Feldstein, Douglas Holtz-Eakin, and Simon Johnson, 
which included discussion about the importance of trade 
promotion authority and international trade for promoting job 
creation and economic growth. On February 3, the Committee held 
a hearing on the U.S. trade agenda with Ambassador Michael 
Froman, the United States Trade Representative. The Committee 
heard testimony about the importance of TPA for U.S. economic 
growth and job creation.
    On April 17, 2015, then-Chairman of the Committee on Ways 
and Means, Paul Ryan, together with Representatives Sessions, 
Tiberi, and Cuellar, introduced H.R. 1890, the ``Bipartisan 
Congressional Trade Priorities and Accountability Act of 
2015,'' to establish trade negotiating objectives and enhanced 
consultation requirements for trade negotiations, to provide 
for consideration of trade agreements, and for other purposes. 
The bill was referred to Committee on Ways and Means.
    On April 22, the Committee held a hearing on expanding 
American trade with accountability and transparency with 
Treasury Secretary Jack Lew, Agriculture Secretary Tom Vilsack, 
and Commerce Secretary Penny Pritzker. The Committee heard 
testimony on the Administration's support for this legislation 
and its importance to concluding the strongest possible trade 
agreements.
    On April 23, the Committee considered H.R. 1890 and ordered 
the bill favorably reported, as amended, by a roll call vote of 
25-13, and the report was filed on May 1.
    On May 22, the Senate amended H.R. 1314 to add the 
provisions of H.R. 1890, as amended, by a recorded vote of 62-
37.
    On June 12, the House considered the House amendment to the 
Senate amendment to H.R. 1314. H. Res. 305, the rule to 
consider the bill, stated that the question would be divided as 
follows: (1) the first vote would be on Title II of the bill, 
which was the text of H.R. 1892, the ``Trade Adjustment 
Assistance Reauthorization Act of 2015;'' and (2) the second 
vote would be on Title I of the bill, which was the text of 
H.R. 1890, as amended, the ``Bipartisan Congressional Trade 
Priorities and Accountability Act of 2015.'' As to the first 
vote, the House defeated the motion by a recorded vote of 126-
302. Then the House proceeded to vote on Title I of the bill, 
which passed by a recorded vote of 219-211.
    On April 30, Representative David Reichert introduced H.R. 
2146, the ``Defending Public Safety Employees' Retirement 
Act,'' which was referred to the Committee. The bill passed the 
House on May 12 by a recorded vote of 407-5 and passed the 
Senate with an amendment by unanimous consent on June 4. On 
June 18, the House passed H.R. 2146 with an amendment to the 
Senate amendment to add the provisions of H.R. 1890, as 
amended, by a recorded vote of 218-208. On June 24, the Senate 
agreed to the House amendment to Senate amendment to H.R. 2146 
by a recorded vote of 60-38. On June 29th, H.R. 2146 was signed 
into law and became Public Law No. 114-26.

c) H.R. 4923, American Manufacturing Competitiveness Act of 2016

    On April 14, 2016, the Trade Subcommittee held a hearing 
entitled the ``Miscellaneous Tariff Bill: Helping U.S. 
Manufacturers through Tax Cuts.'' The purpose of the hearing 
was to focus on the U.S. manufacturing and economic benefits of 
providing temporary tariff relief on imported finished goods 
and raw materials not produced in the United States and the 
goal of establishing a process in the House for consideration 
of such legislation in a manner that is consistent with House 
Rules and related guidance. Testimony was received from (i) 
Leib Oehmig, President and Chief Operating Officer--Glen Raven, 
Inc., (ii) Dawn Grove, Corporate Counsel--Karsten Manufacturing 
Corporation, (iii) Brooke DiDomenico, Production Manager--
Nation Ford Chemical, and (iv) Matthew Schreiner, Global Leader 
for GORE-TEX Footwear Innovation--W.L. Gore & Associates.
    On April 13, 2016, Chairman Kevin Brady, Ranking Member 
Sander Levin, Trade Subcommittee Chairman Dave Reichert, and 
Trade Subcommittee Ranking Member Charles Rangel, together with 
58 cosponsors, introduced H.R. 4923, the ``American 
Manufacturing Competitiveness Act of 2016,'' to establish a 
process for the submission and consideration for petitions for 
temporary duty suspensions and reductions in coordination with 
the International Trade Commission. The bill was referred to 
the Committee on Ways and Means.
    On April 20, the Committee considered the legislation and 
ordered it to be reported, as amended, by voice vote. On April 
27, the House passed H.R. 4923, as amended, by a vote of 415-2. 
On May 10, the Senate passed the bill without amendment by 
unanimous consent. On May 20, the bill was signed into law and 
became Public Law No. 114-159.

d) H.R. 1295, Trade Preferences Extension Act of 2015

    On February 3, 2015, the Committee held a hearing on the 
U.S. trade agenda with Ambassador Michael Froman, United States 
Trade Representative. The Committee heard testimony about the 
importance of AGOA and GSP renewal, including the benefits of 
the preferences programs for international development and the 
U.S. economy.
    On April 17, 2015, then-Committee Chairman Paul Ryan, 
together with Trade Subcommittee Chairman Patrick Tiberi, 
Ranking Member Sander Levin, Trade Subcommittee Ranking Member 
Charles Rangel, Representative Todd Young, and Representative 
Jim McDermott, and four other Members introduced H.R. 1891, the 
``AGOA Extension and Enhancement Act of 2015,'' to extend the 
African Growth and Opportunity Act, the Generalized System of 
Preferences, the preferential duty treatment program for Haiti, 
and for other purposes. The bill was referred to the Committee 
on Ways and Means.
    On April 22, the Committee held a hearing on expanding 
American trade with accountability and transparency with 
Treasury Secretary Jack Lew, Agriculture Secretary Tom Vilsack, 
and Commerce Secretary Penny Pritzker. The Committee heard 
testimony on the Administration's support for this legislation 
and timely renewal of the preference programs.
    The Committee considered H.R. 1891 on April 23 and ordered 
the bill favorably reported by voice vote. The Committee filed 
its report on May 1.
    On March 4, 2015, Representative George Holding, together 
with Representatives Roskam and Reed, introduced H.R. 1295, 
``To amend the Internal Revenue Code of 1986 to improve the 
process for making determinations with respect to whether 
organizations are exempt from taxation under section 501(c)(4) 
of such Code,'' which was referred to the Committee on Ways and 
Means. On April 13, the Committee reported the bill. On April 
15, the House passed the bill, as amended, by voice vote.
    H.R. 1295 then became the vehicle for consideration of 
trade legislation. On May 14, the Senate amended and passed the 
bill to include the provisions of H.R. 1891 by a vote of 97-1. 
On June 11, the House agreed to the Senate amendment with a 
further amendment by a recorded vote of 397-32. On June 24, the 
Senate concurred in the House amendment to the Senate amendment 
with a further amendment, by voice vote. This amendment 
included provisions from H.R. 1892, the ``Trade Adjustment 
Assistance Reauthorization Act of 2015,'' and H.R. 2523, the 
``American Trade Enforcement Effectiveness Act. `` On June 25, 
the House agreed to the Senate amendment by a recorded vote of 
286-138. The bill was signed into law on June 29 and became 
Public Law No. 114-27.

e) H.R. 757, The North Korea Sanctions and Policy Enhancement Act of 
        2016

    On February 5, 2015, Representative Edward Royce, together 
with 36 cosponsors, introduced H.R. 757, the ``The North Korea 
Sanctions and Policy Enhancement Act of 2016,'' to impose 
additional sanctions on North Korea. The bill was referred to 
the Committee on Foreign Affairs, and additionally to the 
Committee on Ways & Means. On January 11, 2016, Chairman Royce 
and Chairman Ryan exchanged letters in which Chairman Ryan 
asserted jurisdiction but agreed to discharge the bill.
    The House passed the bill on January 12, 2016, by a 
recorded vote of 418-2. On February 10, the Senate amended and 
passed the bill by a recorded vote of 96-0. The House agreed to 
the amendment on February 12 by a recorded vote of 408-2. The 
bill was signed into law on February 18 and became Public Law 
No. 114-122.

f) H.R. 1191, Iran Nuclear Agreement Review Act of 2015

    On March 2, 2015, Representative Lou Barletta, together 
with 23 cosponsors, introduced H.R. 1191, the ``Protecting 
Volunteer Firefighters and Emergency Responders Act.'' The bill 
was referred to the Committee on Ways and Means. On March 17, 
the House voted to suspend the rules and pass the bill by a 
recorded vote of 415-0. On May 7, the Senate approved an 
amendment in the nature of a substitute, making H.R. 1191 the 
vehicle for the ``Iran Nuclear Agreement Review Act of 2015,'' 
and passed the amended bill by a recorded vote of 98-1. On May 
14, the House agreed to the Senate amendment by a recorded vote 
of 400-25. The bill was signed into law on May 22, 2015 and 
became Public Law No. 114-17.

g) H.R. 1075, to designate the United States Customs and Border 
        Protection Port of Entry located at First Street and Pan 
        American Avenue in Douglas, Arizona, as the ``Raul Hector 
        Castro Port of Entry.''

    On February 25, 2015, Representative Raul Grijalva, 
together with eight cosponsors, introduced H.R. 1075, ``to 
designate the United States Customs and Border Protection Port 
of Entry located at First Street and Pan American Avenue in 
Douglas, Arizona, as the Raul Hector Castro Port of Entry.''' 
The bill was referred to the Committee on Ways and Means. On 
April 28, the House voted to suspend the rules and pass the 
bill by voice vote. On May 12, the Senate passed the bill 
without amendment by unanimous consent. On May 22, the bill was 
signed into law and became Public Law No. 114-16.

h) H.R. 5252, To designate the United States Customs and Border 
        Protection Port of Entry located at 1400 Lower Island Road in 
        Tornillo, Texas, as the ``Marcelino Serna Port of Entry.''

    On May 16, 2016, Representative Will Hurd introduced H.R. 
5252, ``to designate the United States Customs and Border 
Protection Port of Entry located at 1400 Lower Island Road in 
Tornillo, Texas, as the Marcelino Serna Port of Entry'.'' The 
bill was referred to the Committee on Ways and Means. On July 
11, the House voted to suspend the rules and pass the bill by 
voice vote. On September 20, the Senate passed the bill without 
amendment by unanimous consent. On September 29, the bill was 
signed into law and became Public Law No. 114-225.

         2. BILLS INCORPORATED INTO LEGISLATION SIGNED INTO LAW

a) H.R. 1907, Trade Facilitation and Trade Enforcement Act of 2015

    H.R. 1907, the ``Trade Facilitation and Trade Enforcement 
Act of 2015,'' was introduced on April 21, 2015, by then-Trade 
Subcommittee Chairman Pat Tiberi and Representatives Kevin 
Brady and Charles Boustany and was referred to the Committee on 
Ways and Means, Committee on Homeland Security, Committee on 
Foreign Affairs, Committee on Financial Services, and Committee 
on the Judiciary. The Committee considered H.R. 1907 on April 
23 and ordered the bill, as amended, favorably reported by 
voice vote. The Committee filed its report on May 14. 
Provisions of this bill were included in H.R. 644, ``to amend 
the Internal Revenue Code of 1986 to permanently extend and 
expand the charitable deduction for contributions of food 
inventory'', and the ``Trade Facilitation and Trade Enforcement 
Act of 2015'' was signed into law on February 24, 2015, and 
became Public Law No. 114-125.

b) H.R. 1890 Bipartisan Congressional Trade Priorities and 
        Accountability Act of 2015

    On April 17, 2015, then-Chairman of the Committee on Ways 
and Means Paul Ryan, together with Representatives Sessions, 
Tiberi, and Cuellar, introduced H.R. 1890, the ``Bipartisan 
Congressional Trade Priorities and Accountability Act of 
2015,'' to establish trade negotiating objectives and enhanced 
consultation requirements for trade negotiations, to provide 
for consideration of trade agreements, and for other purposes. 
The bill was referred to the Committee on Ways and Means. On 
April 23, the Committee considered H.R. 1890 and ordered the 
bill favorably reported, as amended, by a roll call vote of 25-
13, and the report was filed on May 1. H.R. 1890 was then 
incorporated into H.R. 1314. Later, H.R. 1890 was incorporated 
into H.R. 2146, which was signed into law on June 29 and became 
Public Law No. 114-26.

c) H.R. 1891, AGOA Extension and Enhancement Act of 2015

    On April 17, 2015, then-Committee Chairman Paul Ryan, 
together with Trade Subcommittee Chairman Patrick Tiberi, 
Ranking Member Sander Levin, Trade Subcommittee Ranking Member 
Charles Rangel, Representative Todd Young, and Representative 
Jim McDermott, and four other Members introduced H.R. 1891, the 
``AGOA Extension and Enhancement Act of 2015,'' to extend the 
African Growth and Opportunity Act, the Generalized System of 
Preferences, the preferential duty treatment program for Haiti, 
and for other purposes. The bill was referred to the Committee 
on Ways and Means. The Committee considered H.R. 1891 on April 
23 and ordered the bill favorably reported by voice vote. The 
Committee filed its report on May 1. Provisions of this bill 
were later incorporated into H.R. 1295, the ``Trade Preferences 
Extension Act of 2015,'' which was signed into law on June 29 
and became Public Law No. 114-27.

d) H.R. 166, Preventing Recurring Trade Evasion and Circumvention Act 
        (or PROTECT Act)

    On January 4, 2013, Representative Boustany, together with 
Representatives Tiberi and Roskam and four other cosponsors, 
introduced H.R. 166, the ``Preventing Recurring Trade Evasion 
and Circumvention Act'' (PROTECT Act), to prevent the evasion 
of antidumping and countervailing duty orders, and for other 
purposes. The bill was referred to the Committee on Ways and 
Means. Provisions of H.R. 978 were later incorporated into H.R. 
644, the ``Trade Facilitation and Trade Enforcement Act of 
2015,'' which was signed in into law on February 24, 2015, and 
became Public Law No. 114-125.

e) H.R. 1440, Enforcing Orders and Reducing Customs Evasion Act (or 
        ENFORCE Act)

    On April 9, 2013, Representative Long, together with 
Representatives Sanchez, Rangel, Pascrell, Schwartz, and 26 
others, introduced H.R. 1440, the ``Enforcing Orders and 
Reducing Customs Evasion Act'' (ENFORCE Act), to prevent the 
evasion of antidumping and countervailing duty orders, and for 
other purposes. The bill was referred to the Committee on Ways 
and Means. Provisions of H.R. 1440 were later incorporated into 
H.R. 644, the ``Trade Facilitation and Trade Enforcement Act of 
2015,'' which was signed in into law on February 24, 2015, and 
became Public Law No. 114-125.

f) H.R. 681, Generalized System of Preferences Update Act

    On February 3, 2015, Representative Ander Crenshaw and 15 
cosponsors introduced H.R. 681, ``The Generalized System of 
Preferences Update Act,'' to make footwear and other travel 
articles eligible for duty-free treatment under the GSP. The 
bill was referred to the Committee on Ways and Means. 
Provisions in H.R. 681 were later incorporated into H.R. 1295, 
the ``Trade Preferences Extension Act of 2015,'' which was 
signed into law on June 29, 2015, and became Public Law No. 
114-27.

g) H.R. 978, Low Value Shipment Regulatory Modernization Act of 2015

    On February 13, 2015, Representatives Aaron Schock and Todd 
Young, together with 41 cosponsors, introduced H.R. 978, the 
``Low Value Shipment Regulatory Modernization Act of 2015'' to 
increase the value threshold of articles that may be imported 
duty-free into the United States by one person on one day. The 
bill was referred to the Committee on Ways and Means. 
Provisions of H.R. 978 were later incorporated into H.R. 644, 
the ``Trade Facilitation and Trade Enforcement Act of 2015,'' 
which was signed in into law on February 24, 2015, and became 
Public Law No. 114-125.

h) H.R. 1773, Residue Entries and Streamlining Trade Act

    On April 14, 2015 Representative Kenny Marchant introduced 
H.R. 1773, the ``Residue Entries and Streamlining Trade Act,'' 
to exempt from duty treatment the residue of bulk cargo 
contained in instruments of international traffic previously 
exported from the United States. The bill was referred to the 
Committee on Ways and Means. Provisions of H.R. 1773 were later 
incorporated into H.R. 644, the ``Trade Facilitation and Trade 
Enforcement Act of 2015,'' which was signed in into law on 
February 24, 2015, and became Public Law No. 114-125.

i) H.R. 1903, To Amend the Tariff Act of 1930 to eliminate the 
        consumptive demand exception to prohibition on importation of 
        goods made with convict labor, forced labor, or indentured 
        labor, and for other purposes

    On April 21, 2015, Representative Ron Kind, together with 
three cosponsors, introduced H.R. 1903, ``to Amend the Tariff 
Act of 1930 to eliminate the consumptive demand exception to 
prohibition on importation of goods made with convict labor, 
forced labor, or indentured labor, and for other purposes.'' 
The bill was referred to the Committee on Ways and Means. 
Provisions of H.R. 1903 were later incorporated into H.R. 644, 
the ``Trade Facilitation and Trade Enforcement Act of 2015,'' 
which was signed in into law on February 24, 2015, and became 
Public Law No. 114-125.

j) H.R. 1947, STRONGER Act of 2015

    On April 22, 2015, Representative Earl Blumenauer, together 
with eight cosponsors, introduced H.R. 1947, the ``STRONGER Act 
of 2015,'' to establish the Trade Agreements Enforcement Trust 
Fund. The bill was referred to the Committee on Ways and Means. 
Provisions of H.R. 1947 were later incorporated into H.R. 644, 
the ``Trade Facilitation and Trade Enforcement Act of 2015,'' 
which was signed in into law on February 24, 2015, and became 
Public Law No. 114-125.

k) H.R. 2523, American Trade Enforcement Effectiveness Act

    On May 21, 2015, Representative Bost, together with 46 
cosponsors, introduced H.R. 2523, the ``American Trade 
Enforcement Effectiveness Act,'' to make improvements to the 
antidumping and countervailing duty laws. The bill was referred 
to the Committee on Ways and Means. Provisions of H.R. 2523 
were later incorporated into H.R. 1295, the ``Trade Preferences 
Extension Act of 2015,'' which was signed into law on June 29 
and became Public Law No. 114-27.

l) H.R. 2659, Nepal Trade Preferences Act

    On June 4, 2015, Representative Ander Crenshaw, together 
with two cosponsors, introduced H.R. 2659, the ``Nepal Trade 
Preferences Act.'' The bill was referred to the Committee on 
Ways and Means. Provisions of H.R. 2659 were later incorporated 
into H.R. 644, the ``Trade Facilitation and Trade Enforcement 
Act of 2015,'' which was signed in into law on February 24, 
2015, and became Public Law No. 114-125.

m) H.R. 1892, Trade Adjustment Assistance Reauthorization Act of 2015

    On April 17, 2015, Chairman Reichert, together with 
Representatives Reed and Meehan, introduced H.R. 1892, the 
``Trade Adjustment Assistance Reauthorization Act of 2015.'' 
The bill was referred to the Committee on Ways and Means. The 
Committee voted to order the bill reported, as amended, without 
recommendation, by voice vote on May 8. On June 12, the House 
considered the House amendment to the Senate amendment to H.R. 
1314. H. Res. 305, the rule to consider the bill, stated that 
the question would be divided as follows: (1) the first vote 
would be on Title II of the bill, which was the text of H.R. 
1892, the ``Trade Adjustment Assistance Reauthorization Act of 
2015''; and (2) the second vote would be on Title I of the 
bill, which was the text of the ``Bipartisan Congressional 
Trade Priorities and Accountability Act of 2015'' (H.R. 1890, 
as amended). As to the first vote, relating to Trade Adjustment 
Assistance, the House defeated the motion by a recorded vote of 
126-302.
    The provisions of H.R. 1892 were then included in Senate's 
amendment to H.R. 1295, ``to amend the Internal Revenue Code of 
1986 to improve the process for making determinations with 
respect to whether organizations are exempt from taxation under 
section 501(c)(4) of such Code,'' which passed the Senate on 
June 24 by voice vote. On June 25, the House agreed to the 
Senate amendment to H.R. 1295 by a recorded vote of 286-138. 
The bill was signed into law on June 29 and became Public Law 
No. 114-27.

n) H.R. 825, United States-Israel Trade and Commercial Enhancement Act

    On February 10, 2015, Representative Peter Roskam 
introduced H.R. 825, the ``United States-Israel Trade and 
Commercial Enhancement Act.'' Portions of this bill were later 
included in H.R. 644, the ``Trade Facilitation and Trade 
Enforcement Act of 2015,'' which was signed in into law on 
February 24, 2015, and became Public Law No. 114-125.

o) H.R. 875, Cross-Border Trade Enhancement Act of 2016

    On February 11, 2015, Representative Henry Cuellar, 
together with two cosponsors, introduced H.R. 875, the ``Cross 
Border Trade Enhancement Act of 2016.'' The bill was referred 
to the Committee on Ways and Means. On December 5, 2016, 
Chairman Conaway and Chairman Brady exchanged letters in which 
Chairman Conaway asserted jurisdiction but agreed to discharge 
the bill. On December 6, the House by voice vote passed the 
bill, as amended. On December 10, the Senate passed the bill 
without amendment by unanimous consent.

                   3. BILLS PASSED BY THE HOUSE ONLY

a) H.R. 998, Preclearance Authorization Act of 2015

    On February 13, 2015, Representative Meehan, together with 
five cosponsors, introduced H.R. 998, the ``Preclearance 
Authorization Act of 2015.'' The Committee on Ways and Means 
received an additional referral of the bill. On July 16, 2015 
Chairman McCaul and then-Chairman Ryan exchanged letters in 
which Chairman Ryan asserted jurisdiction but agreed to 
discharge the bill. On July 22, the Committee on Homeland 
Security amended the bill and reported it favorably. On July 
27, the House passed the bill by voice vote under suspension of 
the rules. There was no action taken by the Senate.

b) H.R. 2285, Prevent Trafficking in Cultural Property Act

    On May 13, 2016, Representative William Keating, together 
with 19 cosponsors, introduced H.R. 2285, the ``Prevent 
Trafficking in Cultural Property Act,'' to improve the 
enforcement against trafficking in cultural property and 
prevent stolen or illicit cultural property from financing 
terrorist and criminal networks.
    On May 13, the bill was referred to the Committee on Ways 
and Means and in addition to the Committees on Homeland 
Security and the Judiciary. On November 4, the Committee on 
Homeland Security ordered the bill reported, as amended, by 
voice vote. On September 14, the Committee on Ways and Means 
considered the bill and ordered it reported, as amended, by 
voice vote. On September 22, the House voted to suspend the 
rules and pass the bill, as amended, by a vote of 415-0. On 
September 26, the bill was received in the Senate and referred 
to the Committee on Finance. There was no action taken by the 
Senate.

c) H.R. 2406, SHARE Act

    On May 19, 2015, Representative Wittman, together with 
three original cosponsors, introduced H.R. 2406, the ``SHARE 
Act.'' The bill contained provisions within the Rule X 
jurisdiction of the Committee on Ways and Means, but did not 
receive a referral on the bill. On December 10, the Committee 
on Natural Resources amended the bill and reported it out. On 
February 23, 2016, Chairman Bishop and Chairman Brady exchanged 
letters in which Chairman Brady asserted jurisdiction but 
agreed not to request a sequential referral on the bill. On 
February 26, the House passed the bill by a recorded vote of 
242-161. There was no action taken by the Senate.

d) H.R. 2845, AGOA Enhancement Act of 2015

    On June 19, 2015, Representative Royce, together with three 
cosponsors, introduced H.R. 2845, the ``AGOA Enhancement Act of 
2015.'' The Committee on Ways and Means had Rule X jurisdiction 
over provisions in the bill, but did not receive a referral. On 
September 6, 2016, Chairman Royce and Chairman Brady exchanged 
letters in which Chairman Brady asserted jurisdiction but 
agreed not to request a referral on the bill. On September 7, 
the House passed the bill by voice vote under suspension of the 
rules. There was no action taken by the Senate.

e) H.R. 3457, Justice for Victims of Iranian Terrorism Act

    On September 9, 2015, Representative Meehan, together with 
two original cosponsors, introduced H.R. 3457, the ``Justice 
for Victims of Iranian Terrorism Act.'' The Committee on Ways 
and Means received a sequential referral of the bill. On 
September 30, Chairman Royce and then-Chairman Ryan exchanged 
letters in which Chairman Ryan asserted jurisdiction but agreed 
to discharge the bill. On October 1, the House passed the bill 
by a recorded vote of 251-173. There was no action taken by the 
Senate.

f) H.R. 3586, Border and Maritime Coordination Improvement Act

    On September 22, 2015, Representative Candice Miller, 
together with one cosponsor, introduced H.R. 3586, the ``Border 
and Maritime Coordination Improvement Act.'' The Committee on 
Ways and Means had Rule X jurisdiction over the bill but did 
not receive a referral. On October 5, Chairman McCaul and then-
Chairman Ryan exchanged letters in which Chairman Ryan asserted 
jurisdiction but agreed not to request a sequential referral on 
the bill. On April 12, 2016, the Committee on Homeland Security 
amended the bill and reported it favorably. On April 13, the 
House passed the bill by voice vote under suspension of the 
rules. There was no action taken by the Senate.

g) H.R. 4576, Ensuring Access to Pacific Fisheries Act

    On February 12, 2016, Representative Radewagen, together 
with one cosponsor, introduced H.R. 4576, the ``Ensuring Access 
to Pacific Fisheries Act.'' The Committee on Ways and Means had 
Rule X jurisdiction over the bill but did not receive a 
referral. On August 3, Chairman Bishop and Chairman Brady 
exchanged letters in which Chairman Brady asserted jurisdiction 
but agreed not to request a sequential referral on the bill. On 
September 6, the Committee on Natural Resources amended the 
bill and reported it favorably. On September 12, the House 
passed the bill by voice vote under suspension of the rules. 
There was no action taken by the Senate.

h) H.R. 4909, National Defense Authorization Act for Fiscal Year 2017

    On April 12, 2016, Representative Thornberry, together with 
one cosponsor, introduced H.R. 4909, the ``National Defense 
Authorization Act for Fiscal Year 2017.'' The Committee on Ways 
and Means received a sequential referral of the bill. On April 
29, Chairman Thornberry and Chairman Brady exchanged letters in 
which Chairman Brady asserted jurisdiction but agreed to 
discharge the bill. On May 4, the Committee on Armed Services 
amended the bill and reported it favorably. On May 18, the 
House passed the bill by a recorded vote of 277-147. There was 
no action taken by the Senate.

i) H.R. 5094, STAND for Ukraine Act

    On April 28, 2016, Representative Engel, together with 15 
original cosponsors, introduced H.R. 5094, the ``STAND for 
Ukraine Act.'' The Committee on Ways and Means received an 
additional referral of the bill. On September 15, Chairman 
Royce and Chairman Brady exchanged letters in which Chairman 
Brady asserted jurisdiction but agreed to discharge the bill. 
On September 21, the House passed the bill by voice vote under 
suspension of the rules. There was no action taken by the 
Senate.

j) H.R. 5607, Enhancing Treasury's Anti-Terror Tools Act

    On June 28, 2016, Representative Pittenger, together with 
one cosponsor, introduced H.R. 998, the ``Enhancing Treasury's 
Anti-Terror Tools Act.'' The Committee on Ways and Means 
received an additional referral of the bill. On July 8, 
Chairman Hensarling and Chairman Brady exchanged letters in 
which Chairman Brady asserted jurisdiction but agreed to 
discharge the bill. On July 11, the House passed the bill by a 
recorded vote of 362-45. There was no action taken by the 
Senate.

k) H.R. 5631, Iran Accountability Act of 2016

    On July 6, 2016, Representative McCarthy, together with 
nine cosponsors, introduced H.R. 5631, the ``Iran 
Accountability Act of 2016.'' The Committee on Ways and Means 
received an additional referral of the bill. On July 11, 
Chairman Royce and Chairman Brady exchanged letters in which 
Chairman Brady asserted jurisdiction but agreed to discharge 
the bill. On July 14, the House passed the bill by a recorded 
vote of 246-179. There was no action taken by the Senate.

l) H.R. 5732, Caesar Syria Civilian Protection Act of 2016

    On July 12, 2016, Representative Engel, together with 12 
original cosponsors, introduced H.R. 5732, the ``Caesar Syria 
Civilian Protection Act of 2016.'' The Committee on Ways and 
Means had Rule X jurisdiction over provisions in the bill but 
did not receive a referral on the bill. On September 15, 
Chairman Royce and Chairman Brady exchanged letters in which 
Chairman Brady asserted jurisdiction but agreed not to seek a 
sequential referral on the bill. On July 14, the Committee on 
Foreign Affairs amended the bill and reported it favorably. On 
November 15, the House passed the bill by voice vote. There was 
no action taken by the Senate.

m) H.R. 4245, To exempt exportation of certain echinoderms and mollusks 
        from licensing requirements under the Endangered Species Act of 
        1973.

    On December 11, 2015, Representative Pingree, together with 
one cosponsor, introduced H.R. 4245, ``To exempt exportation of 
certain echinoderms and mollusks from licensing requirements 
under the Endangered Species Act of 1973.'' The Committee on 
Ways and Means received a sequential referral of the bill. On 
July 7, 2016, Chairman Bishop and Chairman Brady exchanged 
letters in which Chairman Brady asserted jurisdiction but 
agreed to discharge the bill. On September 6, the Committee on 
Natural Resources amended the bill and reported it favorably, 
and the House passed the bill by voice vote under suspension of 
the rules. On December 10, the Senate passed the bill with an 
amendment by unanimous consent. No further action was taken.

           TRADE POLICY AGENDA AND TRADE PROMOTION AUTHORITY

    On January 13, 2015, the Committee held a hearing on the 
state of the U.S. economy and polices that can promote job 
creation and economic growth. The Committee heard testimony 
from Martin Feldstein, Douglas Holtz-Eakin, and Simon Johnson, 
which included discussion about the importance of trade 
promotion authority and international trade for promoting job 
creation and economic growth.
    On January 21, 2015, the Committee met with Ambassador 
Froman, the United States Trade Representative, to discuss 
trade negotiations and trade promotion authority. On January 
27, the Committee held a hearing on the U.S. trade agenda with 
Ambassador Michael Froman, the United States Trade 
Representative. The Committee heard testimony about the 
importance of for U.S. economic growth and job creation. On 
February 25, the Committee met with Treasury Secretary Lew to 
discuss trade negotiations and trade promotion authority.
    On April 17, 2015, then-Chairman of the Committee on Ways 
and Means Paul Ryan, together with Representatives Sessions, 
Tiberi, and Cuellar, introduced H.R. 1890, the ``Bipartisan 
Congressional Trade Priorities and Accountability Act of 
2015,'' to establish trade negotiating objectives and enhanced 
consultation requirements for trade negotiations, to provide 
for consideration of trade agreements, and for other purposes. 
The bill was referred to Committee on Ways and Means.
    On April 22, the Committee held a hearing on expanding 
American trade with accountability and transparency with 
Treasury Secretary Jack Lew, Agriculture Secretary Tom Vilsack, 
and Commerce Secretary Penny Pritzker. The Committee heard 
testimony on the Administration's support for this legislation 
and its importance to concluding the strongest possible trade 
agreements.
    On April 23, the Committee considered H.R. 1890 and ordered 
the bill favorably reported, as amended, by a roll call vote of 
25-13, and the report was filed on May 1.
    On May 22, the Senate amended H.R. 1314 to add the 
provisions of H.R. 1890, as amended, by a recorded vote of 62-
37.
    On June 12, the House considered the House amendment to the 
Senate amendment to H.R. 1314. H. Res. 305, the rule to 
consider the bill, stated that the question would be divided as 
follows: (1) the first vote would be on Title II of the bill, 
which was the text of H.R. 1892, the ``Trade Adjustment 
Assistance Reauthorization Act of 2015''; and (2) the second 
vote would be on Title I of the bill, which was the text of 
H.R. 1890, as amended, the ``Bipartisan Congressional Trade 
Priorities and Accountability Act of 2015.'' As to the first 
vote, the House defeated the motion by a recorded vote of 126-
302. Then the House proceeded to vote on Title I of the bill, 
which passed by a recorded vote of 219-211.
    On April 30, Representative David Reichert introduced H.R. 
2146, the ``Defending Public Safety Employees' Retirement 
Act,'' which was referred to the Committee. The bill passed the 
House on May 12 by a recorded vote of 407-5 and passed the 
Senate with an amendment by unanimous consent on June 4. On 
June 18, the House passed H.R. 2146 with an amendment to the 
Senate amendment to add the provisions of H.R. 1890, as 
amended, by a recorded vote of 218-208. On June 24, the Senate 
agreed to the House amendment to Senate amendment to H.R. 2146 
by a recorded vote of 60-38. On June 29th, H.R. 2146 was signed 
into law and became Public Law No. 114-26.
    As required by the new statute, the International Trade 
Commission issued on June 29, 2016, a report on the economic 
impact on the United States of all trade agreements with 
respect to which Congress has enacted an implementing bill 
under trade authorities procedures since 1984.
    On July 21, 2015, the House Advisory Group on Negotiations 
met as required by the provisions of trade promotion authority 
legislation within 60 days of enactment of TPA.
    On September 24, 2015, the Committee held a bipartisan 
meeting with Ambassador Froman to discuss the trade agenda. On 
September 25, 2015, the House Advisory Group on Negotiations 
met to discuss the trade agenda.
    On October 27, 2015, USTR issued the Guidelines for 
Consultation and Engagement issued under the requirements of 
the trade promotion authority legislation.
    On February 2, 2016, the Committee held a hearing entitled 
``Reaching America's Potential: Delivering Growth and 
Opportunity for All Americans.'' The purpose of the hearing was 
to focus on reaching America's potential through pro-growth 
policies that deliver opportunities for all Americans. 
Testimony was received from (i) Douglas Holtz-Eakin, 
President--American Action Forum, (ii) Kevin Hassett, Director 
of Economic Policy Studies--American Enterprise Institute, 
(iii) Jared Bernstein, Senior Fellow--Center on Budget and 
Policy Priorities, (iv) Stephen Moore, Distinguished Visiting 
Fellow, Institute for Economic Freedom and Opportunity--The 
Heritage Foundation.
    On June 14, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Agriculture Trade and Eliminating 
Barriers to U.S. Exports.'' The purpose of the hearing was to 
focus on how high-standard and ambitious trade agreements that 
are thoroughly implemented and fully enforced can open much-
needed markets to U.S. agriculture exports and that benefit 
rural and urban America. Testimony was received from (i) Kevin 
Paap, President Minnesota Farm Bureau; Chair--American Farm 
Bureau Federation Trade Advisory Committee, (ii) Randy Mooney, 
Chairman--National Milk Producers Federation, (iii) John Weber, 
President--National Pork Producers Council, (iv) Dale Foreman, 
Chairman--Foreman Fruit Company, and (v) Heather McClung, Co-
Owner--Schooner EXACT Brewing Company; President, Washington 
Brewers Guild.
    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' The purpose of the hearing 
was to focus on how high-standard and ambitious digital trade 
provision in U.S. trade agreements can, if thoroughly 
implemented and fully enforced, open markets to U.S. exports 
and benefit U.S. businesses of all sizes that rely on digital 
trade to enable sales of goods and services. Testimony was 
received by (i) Robert Atkinson, President--Information 
Technology and Innovation Foundation, (ii) Christopher A. 
Padilla, Vice President--Government and Regulatory Affairs, IBM 
Corporation, (iii) Michael M. Beckerman, President and CEO--
Internet Association, (iv) Kavita Shukla, Founder and CEO--
Fenugreen LLC, and (v) Usman Ahmed, Head of Global Public 
Policy--PayPal Inc.

             5. THE TRANS-PACIFIC PARTNERSHIP NEGOTIATIONS

    On January 27, 2015, the Committee held a hearing on the 
U.S. trade policy agenda. Among the trade issues covered were 
the structure, content, and prospect for the ongoing Trans-
Pacific Partnership (TPP) Agreement negotiations. Ambassador 
Michael Froman, the United States Trade Representative, 
testified before the Committee on the Administration's views on 
these issues.
    On January 27-30, 2015, the Committee conducted a 
bipartisan staff delegation to New York City, New York to 
participate in the TPP Trade Ministers meeting and to meet with 
officials from TPP countries and U.S. officials.
    On February 13-21, 2015, then-Committee Chairman Paul Ryan 
led a bipartisan Congressional delegation to Singapore, 
Malaysia, and Japan to meet with officials from those countries 
regarding TPP.
    On February 25, 2015, the Committee met with Treasury 
Secretary Lew to discuss TPP and currency issues.
    On March 10-14, 2015, the Committee conducted a staff 
delegation to Waikoloa, Hawaii to participate in the TPP Trade 
Ministers meeting and to meet with officials from TPP countries 
and U.S. officials.
    On April 22, 2015, the Committee held a hearing on 
expanding American trade with accountability and transparency 
with Treasury Secretary Jack Lew, Agriculture Secretary Tom 
Vilsack, and Commerce Secretary Penny Pritzker. The Committee 
heard testimony on the Administration's support for concluding 
the strongest possible trade agreements, including TPP.
    On July 21, 2015, the House Advisory Group on Negotiations 
met as required by the provisions of trade promotion authority 
legislation within 60 days of enactment of TPA and, among other 
issues, discussed the outstanding issues for the TPP 
negotiations.
    On July 26-August 1, 2015, the Committee conducted a 
bipartisan delegation with Ranking Member Levin and Committee 
staff to Maui, Hawaii to participate in the TPP Trade Ministers 
meeting and to meet with officials from TPP countries and U.S. 
officials.
    On September 24, 2015, the Committee held a bipartisan 
meeting with Ambassador Froman to discuss the trade agenda, 
including Member concerns about the TPP negotiations.
    On September 25, 2015, the House Advisory Group on 
Negotiations met to discuss the trade agenda, including the 
outstanding issues for the TPP negotiations.
    On September 27-October 5, 2015, the Committee conducted a 
bipartisan delegation with Ranking Member Levin and Committee 
staff to Atlanta, Georgia to participate in the TPP Trade 
Ministers meeting and to meet with officials from TPP countries 
and U.S. officials.
    On November 14-18, 2015, the Committee conducted a 
bipartisan staff delegation to the Asia Pacific Economic 
Cooperation Ministerial in Manila, Philippines to meet with 
officials from TPP countries and U.S. officials.
    On February 2, 2016, the Committee held a hearing entitled 
``Reaching America's Potential: Delivering Growth and 
Opportunity for All Americans.'' The purpose of the hearing was 
to focus on reaching America's potential through pro-growth 
policies that deliver opportunities for all Americans. 
Testimony was received from (i) Douglas Holtz-Eakin, 
President--American Action Forum, (ii) Kevin Hassett, Director 
of Economic Policy Studies--American Enterprise Institute, 
(iii) Jared Bernstein, Senior Fellow--Center on Budget and 
Policy Priorities, (iv) Stephen Moore, Distinguished Visiting 
Fellow, Institute for Economic Freedom and Opportunity--The 
Heritage Foundation. The potential benefit of a high standard 
TPP agreement was discussed.
    On March 4-12, 2016, the Committee conducted a staff 
delegation to Japan, Malaysia, and Singapore to meet with 
officials from those countries regarding enactment and 
implementation of TPP.
    On May 18, 2016, in accordance with section 105(c) of the 
Bipartisan Congressional Trade Priorities and Accountability 
Act of 2015, the U.S. International Trade Committee submitted 
to Congress a report assessing the likely impact of TPP on the 
U.S. economy as a whole and on specific industry sectors.
    On June 14, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Agriculture Trade and Eliminating 
Barriers to U.S. Exports.'' Among the issues covered, the 
witnesses discussed the potential for a high standard TPP 
agreement to benefit U.S. agriculture trade. Testimony was 
received from (i) Kevin Paap, President Minnesota Farm Bureau; 
Chair--American Farm Bureau Federation Trade Advisory 
Committee, (ii) Randy Mooney, Chairman--National Milk Producers 
Federation, (iii) John Weber, President--National Pork 
Producers Council, (iv) Dale Foreman, Chairman--Foreman Fruit 
Company, and (v) Heather McClung, Co-Owner--Schooner EXACT 
Brewing Company; President, Washington Brewers Guild.
    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' Among the issues covered, 
the witnesses discussed the potential for a high standard TPP 
agreement to benefit U.S. businesses of all sizes that rely on 
digital trade to enable sales of goods and services. Testimony 
was received by (i) Robert Atkinson, President--Information 
Technology and Innovation Foundation, (ii) Christopher A. 
Padilla, Vice President--Government and Regulatory Affairs, IBM 
Corporation, (iii) Michael M. Beckerman, President and CEO--
Internet Association, (iv) Kavita Shukla, Founder and CEO--
Fenugreen LLC, and (v) Usman Ahmed, Head of Global Public 
Policy--PayPal Inc.
    On November 16-19, 2016, the Committee conducted a 
bipartisan staff delegation to the Asia Pacific Economic 
Cooperation Ministerial in Lima, Peru to meet with officials 
from TPP countries and U.S. officials.
    Throughout the 114th Congress, Committee Members and 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.

    6. U.S.-EU TRADE AND INVESTMENT PARTNERSHIP (TTIP) NEGOTIATIONS

    On January 27, 2015, the Committee held a hearing on the 
U.S. Trade Policy Agenda. The purpose of the hearing was to 
focus on how the U.S. trade policy agenda, including the TTIP 
negotiations, fosters economic growth and job creation. 
Testimony was received from Ambassador Michael B.G. Froman, the 
United States Trade Representative.
    On July 21, 2015, the House Advisory Group on Negotiations 
met as required by the provisions of trade promotion authority 
legislation within 60 days of enactment of TPA and, among other 
issues, discussed the outstanding issues for the TTIP 
negotiations.
    On September 25, 2015, the House Advisory Group on 
Negotiations met to discuss the trade agenda, including the 
outstanding issues for the TTIP negotiations.
    On June 14, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Agriculture Trade and Eliminating 
Barriers to U.S. Exports.'' The purpose of the hearing was to 
focus on how high-standard and ambitious trade agreements like 
TTIP that are thoroughly implemented and fully enforced can 
open much needed markets to U.S. agriculture exports and that 
benefit rural and urban America. Testimony was received from 
(i) Kevin Paap, President Minnesota Farm Bureau; Chair--
American Farm Bureau Federation Trade Advisory Committee, (ii) 
Randy Mooney, Chairman--National Milk Producers Federation, 
(iii) John Weber, President--National Pork Producers Council, 
(iv) Dale Foreman, Chairman--Foreman Fruit Company, and (v) 
Heather McClung, Co-Owner--Schooner EXACT Brewing Company; 
President, Washington Brewers Guild.
    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' The purpose of the hearing 
was to focus on how high-standard and ambitious digital trade 
provisions in U.S. trade agreements, including a completed 
TTIP, can, if thoroughly implemented and fully enforced, open 
markets to U.S. exports and benefit U.S. businesses of all 
sizes that rely on digital trade to enable sales of good and 
services. Testimony was received by (i) Robert Atkinson, 
President--Information Technology and Innovation Foundation, 
(ii) Christopher A. Padilla, Vice President--Government and 
Regulatory Affairs, IMB Corporation, (iii) Michael M. 
Beckerman, President and CEO--Internet Association, (iv) Kavita 
Shukla, Founder and CEO--Fenugreen LLC, and (v) Usman Ahmed, 
Head of Global Public Policy--PayPal Inc.
    On June 26-27, 2016, Rep. Diaz-Balart led a bipartisan 
Congressional delegation, which included Rep. Mike Kelly, to 
the Hague, Netherlands, for the Transatlantic Legislators' 
Dialogue. Legislators on both sides discussed views on TTIP and 
respective negotiating priorities. They issued a joint 
statement on June 27, 2016, at the conclusion of those 
meetings.
    On July 13, 2016, Chairman Kevin Brady, together with Trade 
Subcommittee Chairman Reichert and all of the Republican 
Members of the Committee, introduced H. Con. Res. 146, a 
concurrent resolution expressing strong support for closer 
economic and commercial ties between the United States and the 
United Kingdom following the decision of the people of the 
United Kingdom to withdraw from the European Union. The 
resolution further expressed support for the conclusion of a 
high-standard TTIP agreement. The resolution was referred to 
the Committee. Senate Finance Committee Chairman Hatch 
introduced a companion resolution in the Senate.
    On October 3, 2016, Chairman Kevin Brady, together with 
Senate Finance Committee Chairman Orrin Hatch, sent a letter to 
U.S. Trade Representative Michael Froman on the ongoing TTIP 
negotiations. The letter urged the Administration to continue 
to pursue a comprehensive high-standard trade agreement with 
the EU, notwithstanding a lack of engagement by the EU on 
certain issues.
    On October 4-7, 2016, the Committee conducted a bipartisan 
staff delegation to New York to participate in the TTIP Chief 
Negotiators meeting and to meet with officials from the EU and 
U.S. officials.
    Throughout the 114th Congress, the Committee engaged in 
frequent Member and staff consultations with USTR, the European 
Union, and EU member states to discuss ongoing progress in the 
negotiations and to provide Member views on the conduct and 
content of the negotiations.

           7. TRADE IN SERVICES AGREEMENT (TISA) NEGOTIATIONS

    On January 27, 2015, the Committee held a hearing on the 
U.S. trade policy agenda with Ambassador Michael Froman, the 
United States Trade Representative. Among the issues covered 
was the potential of the TiSA negotiations to foster economic 
growth and job creation.
    On July 21, 2015, the House Advisory Group on Negotiations 
met as required by the provisions of trade promotion authority 
legislation within 60 days of enactment of TPA and, among other 
issues, discussed the outstanding issues for the TiSA 
negotiations.
    On September 25, 2015, the House Advisory Group on 
Negotiations met to discuss the trade agenda, including the 
outstanding issues for the TiSA negotiations.
    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' Among the issues covered 
was potential for the TiSA negotiations to benefit U.S. 
businesses of all sizes that rely on digital trade to enable 
sales of goods and services. Testimony was received from (i) 
Robert Atkinson, President--Information Technology and 
Innovation Foundation, (ii) Christopher A. Padilla, Vice 
President--Government and Regulatory Affairs, IBM Corporation, 
(iii) Michael M. Beckerman, President and CEO--Internet 
Association, (iv) Kavita Shukla, Founder and CEO--Fenugreen 
LLC, and (v) Usman Ahmed, Head of Global Public Policy--PayPal 
Inc.
    On November 1-4, 2016, the Committee conducted a bipartisan 
staff delegation to Geneva to attend the TiSA negotiations and 
to meet with officials from the United States and other TiSA 
countries.
    Throughout the 114th Congress, the Committee engaged in 
frequent Member and staff consultations with USTR to discuss 
ongoing progress in the negotiations and to provide Member 
views on the conduct and content of the negotiations.

          8. ENVIRONMENTAL GOODS AGREEMENT (EGA) NEGOTIATIONS

    On January 27, 2015, the Committee held a hearing on the 
U.S. trade policy agenda. The purpose of the hearing was to 
focus on how the U.S. trade policy agenda, including the EGA 
negotiations, fosters economic growth and job creation. 
Testimony was received from Ambassador Michael Froman, the 
United States Trade Representative.
    The Committee has also engaged in frequent Member and staff 
consultations with USTR to discuss ongoing progress in the 
negotiations and to provide Member views on the conduct and 
content of the negotiations.

                        9. OTHER REGIONAL ISSUES

China

    On January 27, 2015, the Committee held a hearing on the 
U.S. trade policy agenda with Ambassador Michael Froman, the 
United States Trade Representative. The hearing included 
discussion 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 of 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 21, 2015, then-Chairman Paul Ryan, together 
with Ranking Member Sander Levin, Senate Finance Committee 
Chairman Orrin Hatch, and Senate Finance Committee Ranking 
Member Ron Wyden, sent a letter to President Obama on the visit 
by Chinese President Xi Jinping to Washington, D.C. The letter 
urged the Administration to use this visit as an opportunity to 
address serious concerns about the direction of the U.S.-China 
economic relationship and how China conducts its economic and 
trade policies.
    On June 3, 2016, Chairman Kevin Brady, together with 
Ranking Member Sander Levin, Senate Finance Committee Chairman 
Orrin Hatch, and Senate Finance Committee Ranking Member Ron 
Wyden, sent a letter to Treasury Secretary Jacob Lew, Secretary 
of State John Kerry, Secretary of Commerce Penny Pritzker, and 
United States Trade Representative Michael Froman just before 
the start of the eighth session of the U.S.-China Strategic and 
Economic Dialogue (S&ED). The letter expressed concern about a 
variety of Chinese trade barriers and policies that appear to 
undermine fair and open competition, and urged the 
Administration to utilize the S&ED as an important opportunity 
to address the many barriers and distortions impacting the 
U.S.-China economic relationship. On August 17, 2016, the U.S. 
Department of Treasury sent a response.
    The Committee also engaged in frequent Member and staff 
consultations with USTR regarding U.S.-China issues, including 
the annual S&ED and Joint Commission on Commerce and Trade 
(JCCT), ongoing Bilateral Investment Treaty negotiations, and a 
variety of trade-related disputes.

India

    On September 18, 2015, then-Chairman Ryan, together with 
Ranking Member Levin, Senate Finance Committee Chairman Hatch, 
and Senate Finance Committee Ranking Member Wyden, sent a 
letter to Secretary of State John Kerry and Secretary of 
Commerce Penny Pritzker regarding the U.S.-India trade and 
economic relationship. 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.
    On October 22, 2015, the Committee received the report from 
the U.S. International Trade Commission on Investigation 332-
50, Trade and Investment Policies in India, 2014-15, pursuant 
to a request by the Chairman under section 332 of the Tariff 
Act of 1930.
    The Committee also engaged in frequent Member and staff 
consultations with USTR and ITC regarding U.S.-India issues.

Japan

    On February 13-21, 2015, then-Committee Chairman Paul Ryan 
led a bipartisan Congressional delegation to Japan to meet with 
officials regarding TPP.
    On March 4-12, 2016, the Committee conducted a staff 
delegation to Japan to meet with officials regarding enactment 
and implementation of TPP.

Developing countries and trade preferences

    On February 3, 2015, the Committee held a hearing on the 
U.S. trade agenda with Ambassador Michael Froman, the United 
States Trade Representative. The Committee heard testimony 
about the importance of AGOA and GSP renewal, including the 
benefits of the preferences programs for international 
development and the U.S. economy.
    On April 17, 2015, then-Committee Chairman Paul Ryan, 
together with Trade Subcommittee Chairman Patrick Tiberi, 
Ranking Member Sander Levin, Trade Subcommittee Ranking Member 
Charles Rangel, Representative Todd Young, and Representative 
Jim McDermott, and four other Members introduced H.R. 1891, the 
``AGOA Extension and Enhancement Act of 2015,'' to extend the 
African Growth and Opportunity Act, the Generalized System of 
Preferences, the preferential duty treatment program for Haiti, 
and for other purposes. The bill was referred to the Committee 
on Ways and Means.
    On April 22, the Committee held a hearing on expanding 
American trade with accountability and transparency with 
Treasury Secretary Jack Lew, Agriculture Secretary Tom Vilsack, 
and Commerce Secretary Penny Pritzker. The Committee heard 
testimony on the Administration's support for this legislation 
and timely renewal of the preference programs.
    The Committee considered H.R. 1891 on April 23 and ordered 
the bill favorably reported by voice vote. The Committee filed 
its report on May 1.
    On March 4, 2015 Representative George Holding, together 
with Representatives Roskam and Reed, introduced H.R. 1295, 
``to amend the Internal Revenue Code of 1986 to improve the 
process for making determinations with respect to whether 
organizations are exempt from taxation under section 501(c)(4) 
of such Code'' which was referred to the Committee on Ways and 
Means. On April 13, the Committee reported the bill. On April 
15, the House passed the bill, as amended, by voice vote.
    H.R. 1295 then became the vehicle for consideration of 
trade legislation. On May 14, the Senate amended and passed the 
bill to include the provisions of H.R. 1891 by a vote of 97-1. 
On June 11, the House agreed to the Senate amendment with a 
further amendment by a recorded vote of 397-32. On June 24, the 
Senate concurred in the House amendment to the Senate amendment 
with an amendment by voice vote. On June 25, the House agreed 
to the Senate amendment by a recorded vote of 286-138. The bill 
was signed into law on June 29 and became Public Law No. 114-
27.
    On February 3, 2015, Representative Ander Crenshaw and 15 
cosponsors introduced H.R. 681, ``The Generalized System of 
Preferences Update Act,'' to make footwear and other travel 
articles eligible for duty-free treatment under the GSP. The 
bill was referred to the Committee on Ways and Means. 
Provisions in H.R. 681 were later incorporated into H.R. 1295, 
the ``Trade Preferences Extension Act of 2015,'' which was 
signed into law on June 29 and became Public Law No. 114-27.
    On June 4, 2015, Representative Ander Crenshaw, together 
with two cosponsors, introduced H.R. 2659, the ``Nepal Trade 
Preferences Act.'' The bill was referred to the Committee on 
Ways and Means. Provisions of H.R. 2659 were later incorporated 
into H.R. 644, the ``Trade Facilitation and Trade Enforcement 
Act of 2015,'' which was signed into law on February 24, 2015, 
and became Public Law No. 114-125.
    On August 23-29, 2015, Representatives Erik Paulsen and 
Jason Smith participated in the Africa Growth and Opportunity 
Act (AGOA) Forum in Libreville, Gabon and met with officials 
from the U.S. and AGOA countries.
    On September 26, 2016, Representative Jason Smith 
participated in the AGOA Forum in Washington, D.C.
    The Committee also engaged in frequent Member and staff 
consultations with USTR and other relevant agencies regarding 
all preference programs.

                        10. OTHER TRADE SECTORS

Agriculture

    On March 6, 2014, in accordance with the section 332(f) of 
the Tariff Act of 1930 and at the request of then-Committee 
Chairman Dave Camp, the U.S. International Trade Commission 
submitted to the Committee a report on the global 
competitiveness of the U.S. rice industry.
    On June 14, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Agriculture Trade and Eliminating 
Barriers to U.S. Exports.'' The purpose of the hearing was to 
focus on how high-standard and ambitious trade agreements that 
are thoroughly implemented and fully enforced can open much-
needed markets to U.S. agriculture exports and that benefit 
rural and urban America. Testimony was received from (i) Kevin 
Paap, President Minnesota Farm Bureau; Chair--American Farm 
Bureau Federation Trade Advisory Committee, (ii) Randy Mooney, 
Chairman--National Milk Producers Federation, (iii) John Weber, 
President--National Pork Producers Council, (iv) Dale Foreman, 
Chairman--Foreman Fruit Company, and (v) Heather McClung, Co-
Owner--Schooner EXACT Brewing Company; President, Washington 
Brewers Guild.

Digital Trade

    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' The purpose of the hearing 
was to focus on how high-standard and ambitious digital trade 
provision in U.S. trade agreements can, if thoroughly 
implemented and fully enforced, open markets to U.S. exports 
and benefit U.S. businesses of all sizes that rely on digital 
trade to enable sales of goods and services. Testimony was 
received by (i) Robert Atkinson, President--Information 
Technology and Innovation Foundation, (ii) Christopher A. 
Padilla, Vice President--Government and Regulatory Affairs, IBM 
Corporation, (iii) Michael M. Beckerman, President and CEO--
Internet Association, (iv) Kavita Shukla, Founder and CEO--
Fenugreen LLC, and (v) Usman Ahmed, Head of Global Public 
Policy--PayPal Inc.

                      11. WORLD TRADE ORGANIZATION

    On December 15-18, 2016 the Committee conducted a 
bipartisan staff delegation to Nairobi, Kenya to participate in 
the Tenth WTO Ministerial and to meet with officials from WTO 
countries and U.S. officials.
    On November 1-4, 2016, the Committee conducted a bipartisan 
staff delegation to Geneva and met with officials from the WTO, 
the United States and other WTO member countries. Topics 
addressed included ongoing negotiations, accessions to the WTO, 
and disputes being adjudicated at the WTO.
    The Committee held frequent Member and staff consultations 
with USTR concerning the ongoing negotiations as well as 
accessions to the WTO. The Committee also held regular Member 
and staff consultations with USTR regarding ongoing disputes 
being adjudicated at the WTO.

                            12. ENFORCEMENT

    H.R. 1907, the ``Trade Facilitation and Trade Enforcement 
Act of 2015,'' was introduced on April 21, 2015, by then-Trade 
Subcommittee Chairman Pat Tiberi and Representatives Kevin 
Brady and Charles Boustany and was referred to the Committee on 
Ways and Means and to the Committees on Homeland Security, 
Foreign Affairs, Financial Services, and the Judiciary. The 
Committee considered H.R. 1907 on April 23 and ordered the 
bill, as amended, favorably reported by voice vote. The 
Committee filed its report on May 14.
    On February 2, 2015, Representative Tom Reed, together with 
7 cosponsors, introduced H.R. 644, ``to amend the Internal 
Revenue Code of 1986 to permanently extend and expand the 
charitable deduction for contributions of food inventory.'' The 
Committee reported the bill on February 9. On February 12, the 
House passed the bill by a recorded vote of 279-137.
    H.R. 644 then became the vehicle for consideration of the 
``Trade Facilitation and Trade Enforcement Act of 2015'' (H.R. 
1907). On May 14, the Senate passed H.R. 644, as amended to 
include certain provisions of H.R. 1907 and to change the title 
of the bill to ``An Act to reauthorize trade facilitation and 
trade enforcement functions and activities, and for other 
purposes,'' by a recorded vote of 78-20. On June 12, the House 
passed the legislation with an amendment to the Senate 
amendment, by a recorded vote of 240-190. On June 24, the 
Senate insisted on its amendment, asked that a conference 
committee be convened to resolve differences with the House, 
and appointed conferees. On December 1, the House insisted on 
its amendment, moved to convene a conference committee, and 
appointed its conferees, by a recorded vote of 252-170. The 
Conference Committee met on December 7 and filed its conference 
report on December 9 (H. Rept. 114-376).
    On December 11 the House agreed to the conference report by 
a recorded vote of 256-158. On February 11, 2016, the Senate 
agreed to the conference report by a recorded vote of 75-20. On 
February 24, the bill was signed into law and became Public Law 
No. 114-125.
    On May 21, 2015, Representative Bost, together with 46 
cosponsors, introduced H.R. 2523, the ``American Trade 
Enforcement Effectiveness Act,'' to make improvements to the 
antidumping and countervailing duty laws. Provisions of H.R. 
2523 were later incorporated into H.R. 1295, the ``Trade 
Preferences Extension Act of 2015.''
    On January 4, 2013, Representative Boustany, together with 
six cosponsors, introduced H.R. 166, the ``Preventing Recurring 
Trade Evasion and Circumvention Act (PROTECT Act), ``to prevent 
the evasion of antidumping and countervailing duty orders, and 
for other purposes. On April 9, 2013, Representative Long, 
together with 50 cosponsors, introduced H.R. 1440, the 
``Enforcing Orders and Reducing Customs Evasion Act'' (ENFORCE 
Act), to prevent the evasion of antidumping and countervailing 
duty orders, and for other purposes. Provisions of H.R. 978 and 
H.R 1440 were later incorporated into H.R. 644, the ``Trade 
Facilitation and Trade Enforcement Act of 2015,'' which was 
signed into law on February 24, 2015, and became Public Law No. 
114-125.
    On April 21, 2015, Representative Ron Kind, together with 
three cosponsors, introduced H.R. 1903, ``to Amend the Tariff 
Act of 1930 to eliminate the consumptive demand exception to 
prohibition on importation of goods made with convict labor, 
forced labor, or indentured labor, and for other purposes.'' 
The bill was referred to the Committee on Ways and Means. 
Provisions of H.R. 1903 were later incorporated into H.R. 644, 
the ``Trade Facilitation and Trade Enforcement Act of 2015,'' 
which was signed into law on February 24, 2015, and became 
Public Law No. 114-125.
    On April 22, 2015, Representative Earl Blumenauer, together 
with eight cosponsors, introduced H.R. 1947, the ``STRONGER Act 
of 2015,'' to establish the Trade Agreements Enforcement Trust 
Fund. The Bill was referred to the Committee on Ways and Means. 
Provisions of H.R. 1947 were later incorporated into H.R. 644, 
the ``Trade Facilitation and Trade Enforcement Act of 2015,'' 
which was signed into law on February 24, 2015, and became 
Public Law No. 114-125.

                       13. CUSTOMS AUTHORIZATION

    H.R. 1907, the ``Trade Facilitation and Trade Enforcement 
Act of 2015,'' was introduced on April 21, 2015, by then-Trade 
Subcommittee Chairman Pat Tiberi and Representatives Kevin 
Brady and Charles Boustany and was referred to the Committee on 
Ways and Means and to the Committees on Homeland Security, 
Foreign Affairs, Financial Services, and the Judiciary. The 
Committee considered H.R. 1907 on April 23, 2015 and ordered 
the bill, as amended, favorably reported by voice vote (with a 
quorum being present). The Committee filed its report on May 
14, 2015.
    On February 2, 2015, Representative Tom Reed, together with 
7 cosponsors, introduced H.R. 644, ``to amend the Internal 
Revenue Code of 1986 to permanently extend and expand the 
charitable deduction for contributions of food inventory.'' The 
Committee reported the bill on February 9. On February 12, the 
House passed the bill by a recorded vote of 279-137.
    H.R. 644 then became the vehicle for consideration of the 
``Trade Facilitation and Trade Enforcement Act of 2015'' (H.R. 
1907). On May 14, the Senate passed H.R. 644, as amended to 
include certain provisions of H.R. 1907 and to change the title 
of the bill to ``An Act to reauthorize trade facilitation and 
trade enforcement functions and activities, and for other 
purposes,'' by a recorded vote of 78-20. On June 12, the House 
passed the legislation with an amendment to the Senate 
amendment, by a recorded vote of 240-190. On June 24, the 
Senate insisted on its amendment, and asked that a conference 
committee be convened to resolve differences with the House, 
and appointed conferees. On December 1, the House insisted on 
its amendment, moved to convene a conference committee, and 
appointed its conferees, by a recorded vote of 252-170. The 
Conference Committee met on December 7 and filed its conference 
report on December 9 (H. Rept. 114-376).
    On December 11 the House agreed to the conference report by 
a recorded vote of 256-158. On February 11, 2016, the Senate 
agreed to the conference report by a recorded vote of 75-20. On 
February 24, the bill was signed into law and became Public Law 
No. 114-125.
    On February 13, 2015, Representatives Aaron Schock and Todd 
Young, together with 41 cosponsors, introduced H.R. 978, the 
``Low Value Shipment Regulatory Modernization Act of 2015'' to 
increase the value threshold of articles that may be imported 
duty-free into the United States by one person on one day. The 
bill was referred to the Committee on Ways and Means. 
Provisions of H.R. 978 were later incorporated into H.R. 644, 
the ``Trade Facilitation and Trade Enforcement Act of 2015,'' 
which was signed in into law on February 24, 2015, and became 
Public Law No. 114-125.
    On April 14, 2015 Representative Kenny Marchant introduced 
H.R. 1773, the ``Residue Entries and Streamlining Trade Act,'' 
to exempt from duty treatment the residue of bulk cargo 
contained in instruments of international traffic previously 
exported from the United States. The bill was referred to the 
Committee on Ways and Means. Provisions of H.R. 1773 were later 
incorporated into H.R. 644, the ``Trade Facilitation and Trade 
Enforcement Act of 2015,'' which was signed into law on 
February 24, 2015, and became Public Law No. 114-125.
    On May 13, 2016, Representative William Keating, together 
with 19 cosponsors, introduced H.R. 2285, the ``Prevent 
Trafficking in Cultural Property Act,'' to improve the 
enforcement against trafficking in cultural property and 
prevent stolen or illicit cultural property from financing 
terrorist and criminal networks. On May 13, the bill was 
referred to the Committee on Ways and Means and in addition to 
the Committees on Homeland Security and the Judiciary. On 
November 4, the Committee on Homeland Security ordered the bill 
reported, as amended, by voice vote. On September 14, the 
Committee on Ways and Means considered the bill and ordered it 
reported, as amended, by voice vote. On September 22, the House 
voted to suspend the rules and pass the bill, as amended, by a 
vote of 415-0. On September 26, the bill was received in the 
Senate and referred to the Committee on Finance. There has been 
no further action.
    On September 27, 2016, the Trade Subcommittee held a 
hearing entitled ``Effective Enforcement of U.S. Trade Laws.'' 
The purpose of the hearing was to focus on U.S. Customs and 
Border Protection's enforcement of U.S. trade laws and the 
implementation of the Trade Facilitation and Trade Enforcement 
Act of 2015. Testimony was received from Commissioner R. Gil 
Kerlikowske, U.S. Customs and Border Protection.
    Throughout the 114th Congress, the Committee engaged in 
extensive consultation with CBP concerning enforcement and 
Member priorities.

                    14. TRADE ADJUSTMENT ASSISTANCE

    On April 17, 2015, Chairman Reichert, together with 
Representatives Reed and Meehan, introduced H.R. 1892, the 
``Trade Adjustment Assistance Reauthorization Act of 2015.'' 
The bill was referred to the Committee. The Committee voted to 
order the bill reported, as amended, without recommendation, by 
voice vote on May 8. On June 12, the House considered the House 
amendment to the Senate amendment to H.R. 1314. H. Res. 305, 
the rule to consider the bill, stated that the question would 
be divided as follows: (1) the first vote would be on Title II 
of the bill, which was the text of H.R. 1892, the ``Trade 
Adjustment Assistance Reauthorization Act of 2015''; and (2) 
the second vote would be on Title I of the bill, which was the 
text of H.R., 1890, as amended, the ``Bipartisan Congressional 
Trade Priorities and Accountability Act of 2015.'' As to the 
first vote, relating to Trade Adjustment Assistance, the House 
defeated the motion by a recorded vote of 126-302.
    The provisions of H.R. 1892 were then included in the 
Senate amendment to H.R. 1295, ``to amend the Internal Revenue 
Code of 1986 to improve the process for making determinations 
with respect to whether organizations are exempt from taxation 
under section 501(c)(4) of such Code,'' which the Senate passed 
on June 24 by voice vote. On June 25, the House agreed to the 
Senate amendment to H.R. 1295 by a recorded vote of 286-138. 
The bill was signed into law on June 29 and became Public Law 
No. 114-27.

                     15. MISCELLANEOUS TARIFF BILL

    On April 14, 2016, the Trade Subcommittee held a hearing 
entitled ``The Miscellaneous Tariff Bill: Helping U.S. 
Manufacturers through Tax Cuts.'' The purpose of the hearing 
was to focus on the U.S. manufacturing and economic benefits of 
providing temporary tariff relief on imported finished goods 
and raw materials not produced in the United States and the 
goal of establishing a process in the House for consideration 
of such legislation in a manner that is consistent with House 
Rules and related guidance. Testimony was received from (i) 
Leib Oehmig, President and Chief Operating Officer--Glen Raven, 
Inc., (ii) Dawn Grove, Corporate Counsel--Karsten Manufacturing 
Corporation, (iii) Brooke DiDomenico, Production Manager--
Nation Ford Chemical, and (iv) Matthew Schreiner, Global Leader 
for GORE-TEX Footwear Innovation--W.L. Gore & Associates.
    On April 13, Chairman Kevin Brady, Ranking Member Sander 
Levin, Trade Subcommittee Chairman Dave Reichert, and Trade 
Subcommittee Ranking Member Charles Rangel, together with 58 
cosponsors, introduced H.R. 4923, the ``American Manufacturing 
Competitiveness Act of 2016,'' to establish a process for the 
submission and consideration of petitions for temporary duty 
suspensions and reductions in coordination with the 
International Trade Commission.
    On April 13, the bill was referred to the Committee on Ways 
and Means. On April 20, the Committee considered the 
legislation and ordered it to be reported, as amended, by voice 
vote. On April 27, the House passed H.R. 4923, as amended, by a 
vote of 415-2. On May 10, the Senate passed the bill without 
amendment by unanimous consent. On May 20, the bill was signed 
into law and became Public Law No. 114-159.
    Since enactment of the legislation, the Committee has 
consulted heavily with the International Trade Commission and 
the Department of Commerce to assure that the terms of the new 
statute are being implemented properly.

                 C. Legislative Review of Health Issues


          1. BILLS ENACTED INTO LAW DURING THE 114TH CONGRESS

a) Medicare Access and CHIP Reauthorization Act of 2015 (P.L. 114-10)

    On March 24, 2015, Representative Michael C. Burgess 
introduced H.R. 2, a bill to repeal the Medicare sustainable 
growth rate (SGR) and strengthen Medicare access by improving 
physician payments and making other improvements. With the SGR 
no longer determining physician payment updates, the updates 
will be based on a quality payment program where physicians 
will report improvements under a unified system. Along with 
other Medicare extender policies and reforms, H.R. 2 
reauthorized the Children's Health Insurance Program. On March 
26, 2015, the House passed the bill by a vote of 392-37. On 
April 14, 2015, the Senate passed the bill without amendment by 
a vote of 92-8. On April 16, 2015, the President signed the 
bill into law.

b) Steve Gleason Act of 2015 (P.L. 114-40)

    On April 16, 2015, Senator David Vitter introduced S. 984, 
a bill to provide Medicare beneficiaries access to eye tracking 
accessories for speech generating devices and to remove the 
rental cap for durable medical equipment under the Medicare 
program with respect to such devices. On March 22, 2015, the 
bill was received in the House. On July 15, 2015, the House 
passed the bill on a motion to suspend the rules and pass the 
bill agreed by a voice vote. On July 30, 2015, the President 
signed the bill into law.
    This bill covers as durable medical equipment any eye 
tracking and gaze interaction accessories for speech generating 
devices furnished to individuals with a demonstrated medical 
need for them. Payment for speech generating devices or 
accessories shall be made on a rental basis, or in a lump-sum 
amount for the purchase of the item, without a cap on the 
amount in the case of devices furnished on or after October 1, 
2015, and before October 1, 2018.

c) NOTICE Act (P.L. 114-42)

    On February 11, 2015, Representative Lloyd Doggett 
introduced H.R. 876, a bill to require hospitals to provide 
certain notifications to individuals classified by such 
hospitals under observation status rather than admitted as 
inpatients of such hospitals. On March 16, 2015, the House 
passed the bill under suspension of the rules by a vote of 395-
0. On July 27, 2015, the Senate passed the bill without 
amendment by unanimous consent. On August 6, 2015, the 
President signed the bill into law.
    This bill amends title XVIII of the Social Security Act 
(SSA) to require a hospital or critical access hospital with an 
agreement with the Secretary of Health and Human Services (HHS) 
to give each individual who receives observation services as an 
outpatient for more than 24 hours an adequate oral and written 
notification within 36 hours of arrival.

d) Securing Fairness in Regulatory Timing Act of 2015 (P.L. 114-106)

    On October 26, 2015, Representative Kevin Brady introduced 
H.R. 3831, a bill to extend the annual comment period for 
payment rates under Medicare Advantage (MA). On December 10, 
2015, a motion to consider was agreed to without objection. On 
December 16, 2015, the Senate passed the bill. On December 18, 
2015, the bill was signed into law by the President.
    This bill extends from 45 days to 60 days the annual notice 
period for the announcement of payment rates under MA. MA 
organizations shall have at least 30 days to comment on 
proposed changes.

e) Patient Access and Medicare Protection Act (P.L. 114-115)

    On December 18, 2015, Senator Rob Portman introduced S. 
2425, a bill to improve payments for complex rehabilitation 
technology and certain radiation therapy services, to ensure 
flexibility in applying the hardship exception for meaningful 
use for the 2015 reporting period for 2017 payment adjustments, 
and for other purposes. On December 28, 2015, the bill was 
signed into law by the President.

f) CARA (P.L. 114-198)

    On February 12, 2015, Senator Sheldon Whitehouse introduced 
S. 524, a bill to authorize the Attorney General and Secretary 
of HHS to award grants to address the prescription opioid abuse 
and heroin use crisis, and for other purposes. The legislation 
authorizes increased funds to fight the opioid crisis, and 
included a provision that would allow for more control and 
management over those in Medicare abusing and/or diverting 
prescription drugs. On July 22, 2016, the bill was signed into 
law by the President.

g) 21st Century Cures Act (P.L. 114-255)

    On January 6, 2015, Representative Suzanne Bonamici 
introduced H.R. 34, a bill to authorize and strengthen the 
tsunami detection, forecast, warning, research, and mitigation 
program of the National Oceanic and Atmospheric Administration. 
On December 1, 2016, the Senate Amendment, S. 6645, was placed 
in H.R. 34. On November 30, 2016, the House passed the bill 
under a rule, after being amended at Rules Committee to 
substitute in the 21st Century Cures Act, by a vote of 392-26. 
On December 7, 2016 the Senate passed the bill, by a vote of 
94-5. On December 13, 2016, the bill was signed into law by the 
President.
    The Cures Act promotes innovation and advancements in 
technology, eliminates regulations that stifle competition, 
provides resources to combat the growing opioid epidemic, 
ensures critical support for those struggling with mental 
health, and supports cutting-edge research and the next 
generation of scientists. The bill also includes policy similar 
to the provisions in H.R. 5273, H.R. 5713, H.R. 5447, H.R. 
5613, H.R. 5659, H.R. 2488, H.R. 5210, S. 2261, and S. 313.

           2. HEALTH CARE PROPOSALS DURING THE 114TH CONGRESS

a) H.R. 284, Medicare DMEPOS Competitive Bidding Improvement Act

    On January 12, 2015, Representative Patrick Tiberi and 27 
cosponsors introduced H.R. 284, a bill to require State 
licensure and bid surety bonds for entities submitting bids 
under the Medicare durable medical equipment, prosthetics, 
orthotics, and supplies (DMEPOS) competitive acquisition 
program, and for other purposes. On March 16, 2015, the House 
passed the bill under suspension of the rules as amended by 
voice vote. This bill was included as part of H.R. 2, MACRA. 
For more information, refer to section 1(a).
    As passed by the House, H.R. 284 would amend title XVIII 
(Medicare) of the SSA with respect to the Medicare DMEPOS 
competitive acquisition program. It prohibits an entity from 
submitting a bid for a competitive acquisition area, during 
calendar 2017-2019, unless it has obtained a bid surety bond of 
between $50,000 and $100,000 for each such area. It requires 
the forfeit of any bid bond submitted for a competitive 
acquisition area if the bidding entity does not accept a 
contract offered for any product category when its composite 
bid was at or below the median composite bid rate for all 
bidding entities included in the calculation of the single 
payment amounts for the product category and the area. It 
requires the Secretary of Health and Human Services to collect 
on the forfeited bond. It requires return of a bid bond within 
a specified 90-day period to a bidding entity that does not 
meet such bid forfeiture conditions. It prohibits the Secretary 
from awarding a contract to any entity that does not meet state 
licensure requirements. Finally, it directs the Government 
Accountability Office to study the effect of this bid surety 
bond requirement on the participation of small suppliers in the 
Medicare DMEPOS competitive acquisition program.

b) H.R. 596, Repealing the Patient Protection and Affordable Care Act 
        and health care-related provisions

    On January 28, 2015, Representative Bradley Byrne 
introduced H.R. 596, 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, and 
for other purposes. On February 3, 2015, the House passed the 
bill by a vote of 239-186.
    This bill repeals the Patient Protection and Affordable 
Care Act and the health care provisions of the Health Care and 
Education Reconciliation Act of 2010. The repeal is effective 
180 days after enactment of this Act. Provisions of law amended 
by the repealed provisions are restored. The bill directed the 
Education and the Workforce, Energy and Commerce, Judiciary, 
and Ways and Means Committees of the House of Representatives 
to report legislation within each committee's jurisdiction with 
provisions aimed at patient-centered health care reform.

c) H.R. 954, CO-OP Consumer Protection Act of 2016

    On February 12, 2015, Representative Adrian Smith 
introduced H.R. 954, a bill to exempt from the individual 
mandate certain individuals who had coverage under a terminated 
qualified health plan funded through the Consumer Operated and 
Oriented Plan (CO-OP) Program. On September 8, 2016, the 
Committee held a mark-up session and reported the bill as 
amended, by a voice vote. On September 27, 2016, the House 
passed the bill by a vote of 258-165.
    This bill temporarily exempts from penalties for failing to 
purchase and maintain minimum essential health care coverage 
individuals whose coverage under a plan offered by a qualified 
nonprofit health insurance issuer receiving funds through the 
Consumer Operated and Oriented Plan program was terminated or 
otherwise discontinued.

d) H.R. 1190, Protecting Seniors' Access to Medicare Act of 2015

    On March 2, 2015, Representative David P. Roe, along with 
206 cosponsors, introduced H.R. 1190, a bill to repeal the 
provisions of the Affordable Care Act (ACA) providing for the 
Independent Payment Advisory Board (IPAB) tasked with 
developing proposals to reduce the per capita rate of growth in 
spending under title XVIII (Medicare) of the SSA. On June 23, 
2015, the House passed the bill by a vote of 244-154.
    This bill rescinded funding to the Prevention and Public 
Health Fund for FY2017-FY2026 and each fiscal year thereafter 
in order to fully offset the legislation.

e) H.R. 1270, Restoring Access to Medication and Improving Health 
        Savings Act of 2016

    On March 4, 2015, Representative Lynn Jenkins introduced 
H.R. 1270, a bill to repeal the amendments made by the Patient 
Protection and Affordable Care Act which disqualify expenses 
for over-the-counter drugs under health savings accounts and 
health flexible spending arrangements. On September 17, 2015, 
the Committee held a mark-up session and ordered the bill to be 
reported as amended by voice vote. On July 6, 2016, the House 
passed the bill under a rule, after being amended at the Rules 
Committee to incorporate H.R. 4723 and H.R. 5445, by a vote of 
243-164.
    This bill repeals provisions of the Internal Revenue Code, 
added by the Patient Protection and Affordable Care Act, that 
limit payments for medications from health savings accounts, 
medical savings accounts, and health flexible spending 
arrangements to only prescription drugs or insulin (thus 
allowing distributions from such accounts for over-the-counter 
drugs). This repeal applies to drug expenses incurred after 
December 31, 2015.

f) H.R. 2507, Increasing Regulatory Fairness Act of 2015

    On May 21, 2015, Representative Kevin Brady introduced H.R. 
2507, a bill to establish an annual rulemaking schedule for 
payment rates under MA. On June 17, 2015, the House passed the 
bill under suspension of the rules as amended by voice vote. As 
of December 10, 2016, the Senate had not yet taken up the 
legislation.
    This bill amends Part C of title XVIII (Medicare) of the 
SSA to direct the Department of HHS, by regulation and in 
accordance with certain notice and public comment requirements, 
to determine and announce annually for 2017 and each subsequent 
year: (1) the annual MA capitation rate for each MA payment 
area for the year concerned, (2) the risk and other factors to 
be used in adjusting such rates for monthly payments in such 
year, (3) the MA region-specific non-drug monthly benchmark 
amount for each MA region and each MA regional plan for which a 
bid was submitted, and (4) the major policy changes to the risk 
adjustment model and the 5-star rating system that are 
determined to have an economic impact.

g) H.R. 2505, Medicare Advantage Coverage Transparency Act of 2015

    On May 21, 2015, Representative Mike Kelly introduced H.R. 
2505, a bill to require the annual reporting of data on 
enrollment in Medicare Advantage plans. On June 17, 2015, the 
House passed the bill under suspension of the rules, as 
amended, by voice vote. A similar provision was included as 
part of H.R. 34, the ``21st Century Cures Act,'' which became 
law. For more information, refer to section 1(g).
    This bill amends title XVIII (Medicare) of the SSA to 
direct the Department of HHS to report to specified 
congressional committees on enrollment data for all Medicare 
programs.

h) H.R. 2570, Strengthening Medicare Advantage through Innovation and 
        Transparency for Seniors Act of 2015

    On May 22, 2015, Representative Diane Black introduced H.R. 
2570, a bill to amend title XVIII of the SSA with respect to 
the treatment of patient encounters in ambulatory surgical 
centers in determining meaningful electronic health record 
(EHR) use, establish a demonstration program requiring the 
utilization of Value-Based Insurance Design to demonstrate that 
reducing the copayments or coinsurance charged to Medicare 
beneficiaries for selected high-value prescription medications 
and clinical services can increase their utilization and 
ultimately improve clinical outcomes and lower health care 
expenditures, and for other purposes. On June 17, 2015, the 
House passed the bill under suspension of the rules as amended 
by voice vote.

i) H.R. 2582, Seniors' Health Care Plan Protection Act of 2015

    On May 29, 2015, Representative Vern Buchanan introduced 
H.R. 2582, a bill to delay the authority to terminate MA 
contracts for plans failing to achieve minimum quality ratings, 
to make improvements to the Medicare Adjustment risk adjustment 
system, and for other purposes. On June 17, 2015, the House 
passed the bill under suspension of the rules as amended by 
voice vote.
    This bill amends Part C of title XVIII (Medicare) of the 
SSA to direct HHS to revise for 2017, and periodically 
afterwards, the system for risk adjustments to payments to 
Medicare+Choice organizations so that an individual's risk 
score takes into account the number of chronic conditions with 
which the individual has been diagnosed. A similar provision 
was included as part of H.R. 34, the ``21st Century Cures 
Act'', which became law. For more information, refer to Section 
(1)g.

j) H.R. 2878, A bill to provide for the extension of the enforcement 
        instruction on supervision requirements for outpatient 
        therapeutic services in critical access and small rural 
        hospitals through 2015

    On June 24, 2015, Representative Lynn Jenkins introduced 
H.R. 2878, a bill to provide for the extension of the 
enforcement instruction on supervision requirements for 
outpatient therapeutic services in critical access and small 
rural hospitals through 2015. On September 10, 2015, the bill 
was passed in the Senate, as S. 1461, with an amendment. On 
December 10, 2015, the bill was signed into law by the 
President (P.L. 114-12).
    This bill requires the Department of HHS to continue to 
instruct Medicare contractors not to enforce requirements for 
direct physician supervision of outpatient therapeutic services 
in critical access and small rural hospitals through calendar 
year 2015.

k) H.R. 3590, Halt Tax Increases on the Middle Class and Seniors Act

    On September 22, 2015, Representative Martha McSally 
introduced H.R. 3590, a bill to repeal the increase in the 
income threshold used in determining the deduction for medical 
care. On June 15, 2016, the Committee held a mark-up session 
and ordered the bill to be reported by a vote of 24-11. On 
September 13, 2016 the House passed the bill by 261-147.
    This bill amends the Internal Revenue Code to roll back the 
increased threshold for determining the amount of the tax 
deduction for medical expenses. Currently, individual taxpayers 
under age 65 may deduct only those medical expenses that exceed 
10% of their adjusted gross income. This bill reduces that 
percentage to 7.5% for all taxpayers for tax years beginning 
after December 31, 2015. The threshold percentage remains at 
10% for purposes of computing the alternative minimum tax.

l) H.R. 4723, Protecting Taxpayers by Recovering Improper Obamacare 
        Subsidy Overpayments Act

    On March 10, 2016, Representative Lynn Jenkins introduced 
H.R. 4723, a bill to provide for the recovery of improper 
overpayments resulting from certain Federal subsidized health 
insurance. On March 16, 2016, the Committee held a mark-up 
session and reported the bill as amended, by a vote of 22-15.
    The bill amends the Internal Revenue Code to eliminate the 
limitation on the increase in tax imposed upon certain low-
income families for advance payments of the tax credit for 
health insurance premium assistance that exceeds the allowable 
amount of such credit. For more information, refer to 2(h).

m) H.R. 5210, PADME

    On May 12, 2016, Representative Tom Price introduced H.R. 
5210, a bill to improve access to durable medical equipment for 
Medicare beneficiaries under the Medicare program, and for 
other purposes. On July 5, 2016, the House passed the bill on a 
motion to suspend the rules, as amended, by a voice vote. A 
similar provision was included as part of H.R. 34, the ``21st 
Century Cures Act,'' which became law. For more information, 
refer to section 1(g).

n) H.R. 5273, Helping Hospitals Improve Patient Care Act of 2016

    On May 18, 2016, Representative Pat Tiberi introduced H.R. 
5273, a bill to amend title XVIII of the SSA to provide for 
regulatory relief under the Medicare program for certain 
providers of services and suppliers and increased transparency 
in hospital coding and enrollment data, and for other purposes. 
On May 24, 2016, the Committee held a mark-up session and 
ordered it reported as amended by voice vote. On June 7, 2016, 
the House passed the bill under suspension of the rules as 
amended by voice vote. A similar provision was included as part 
of H.R. 34, the ``21st Century Cures Act,'' which became law. 
For more information, refer to section 1(g).
    The bill amends title XVIII (Medicare) of the SSA to 
require the Centers for Medicare & Medicaid Services (CMS) to 
develop, with respect to claims for hospital services, codes 
under the Healthcare Common Procedure Coding System (HCPCS) for 
similar inpatient and outpatient hospital services.
    The bill establishes processes for adjusting a hospital's 
Medicare payments based on the hospital's overall proportion of 
inpatients who are dually eligible for Medicare and Medicaid. 
The bill extends for five years the Rural Community Hospital 
Demonstration Program, through which Medicare pays certain 
rural hospitals on the basis of reasonable incurred costs 
rather than under the standard prospective payment system. With 
respect to long-term care hospitals, the bill lifts a 
moratorium on bed increases. The bill reduces rates for high-
cost outlier payments, which are additional Medicare payments 
made in extraordinarily high-cost cases. The bill reduces the 
amount by which hospital payment rates for inpatient services 
increase in FY2018. The bill excludes certain off-campus 
outpatient departments (OPDs) from specified rules that mandate 
lower Medicare payments. With respect to payment reductions for 
failing to meet requirements for the meaningful use of 
electronic health records (EHRs), the bill exempts eligible 
professionals who are based in ambulatory surgical centers. 
Until plan year 2019, CMS may not terminate an MA plan solely 
because the plan failed to achieve a specified minimum quality 
rating. CMS must annually report on Medicare enrollment data, 
as specified by the bill. CMS shall (1) request information and 
recommendations from stakeholders on information included in 
the Welcome to Medicare package, and (2) update the information 
included in the package accordingly.

o) H.R. 5447, Small Business Health Care Relief Act of 2016

    On June 10, 2016, Representative Charles Boustany 
introduced H.R. 5447, a bill to provide an exception from 
certain group health plan requirements for qualified small 
employer health reimbursement arrangements. On June 15, 2016, 
the Committee held a mark-up session and ordered the bill 
reported as amended by voice vote (H. Rept. 114-634). On June 
21, 2016, the House passed the bill under suspension of the 
rules, as amended by voice vote. A similar provision was 
included as part of H.R. 34, the ``21st Century Cures Act,'' 
which became law. For more information, refer to section 1(g).
    This bill amends the Internal Revenue Code, the ACA, and 
other laws to exempt qualified small employer health 
reimbursement arrangements from certain requirements that apply 
to group health plans.

p) H.R. 5452, Native American Health Savings Improvement Act

    On June 10, 2016, Representative John Moolenaar introduced 
H.R. 5452, a bill to permit individuals eligible for Indian 
Health Services assistance to qualify for health savings 
accounts. On June 15, 2016, the Committee held a mark-up 
session and reported the bill as amended. On June 21, 2016, the 
House passed the bill under suspension of the rules as amended 
by voice vote.
    This bill amends the Internal Revenue Code to specify that 
receiving hospital care or medical services under a medical 
care program of the Indian Health Service or a tribal 
organization does not disqualify an individual from being 
eligible to contribute to a health savings account on a tax-
preferred basis.

q) H.R. 5458, Veterans TRICARE Choice Act of 2016

    On June 13, 2016, Representative Chris Stewart introduced 
H.R. 5458, a bill that provides for coordination between the 
TRICARE program and eligibility for making contributions to a 
health savings account. On June 15, 2016, the Committee held a 
mark-up session and reported the bill as amended by a voice 
vote. On November 29, 2016, the House passed the bill under 
suspension of the rules.
    The proposal would allow certain TRICARE-eligible 
individuals to elect out of coverage and thus, during that 
period, be eligible to make health savings account (HSA) 
contributions.

r) H.R. 5613, CAH Act of 2016

    On July 1, 2016, Representative Lynn Jenkins introduced 
H.R. 5613, a bill to provide for the extension of the 
enforcement instruction on supervision requirements for 
outpatient therapeutic services in critical access and small 
rural hospitals through 2016. On July 7, 2016, the Committee 
held a mark-up session and ordered the bill to be reported as 
amended by voice vote. On September 21, 2016 the House passed 
the bill, as amended by a vote of 420-0. As of December 10, 
2016, the Senate had not yet taken up the legislation. A 
similar provision was included as part of H.R. 34, the ``21st 
Century Cures Act,'' which became law. For more information, 
refer to section 1(g).
    This bill requires the Centers for Medicare & Medicaid 
Services to continue to instruct Medicare contractors not to 
enforce requirements for direct physician supervision of 
outpatient therapeutic services in critical access and small 
rural hospitals through 2016. The Medicare Payment Advisory 
Commission must report on the effect of extending this 
instruction on (1) Medicare beneficiaries, and (2) hospital 
staffing needs.

s) H.R. 5659, ESRD Choice Act of 2016

    On July, 7, 2016, Representative Jason Smith introduced 
H.R. 5659, a bill to amend title XVIII of the SSA with respect 
to expanding MA coverage for individuals with ESRD. On July 13, 
2016, the Committee held a mark-up session and ordered the bill 
reported as amended by voice vote. On September 21, 2016, the 
House passed the bill, as amended, on a motion to suspend the 
rules, by a vote of 423-0. A similar provision was included as 
part of H.R. 34, the ``21st Century Cures Act,'' which became 
law. For more information refer to section 1(g).

t) H.R. 5713, Sustaining Healthcare Integrity and Fair Treatment Act of 
        2016

    On July 11, 2016, Representative Pat Tiberi introduced H.R. 
5713, a bill to provide for the extension of certain long-term 
care hospital Medicare payment rules, clarify the application 
of rules on the calculation of hospital length of stay to 
certain moratorium-excepted long-term care hospitals, and for 
other purposes. On July 13, 2016, the Committee held a mark-up 
session and ordered the bill reported as amended by voice vote. 
On September 21, 2016, the House passed the bill, as amended, 
on a motion to suspend the rules, by a vote of 420-3. A similar 
provision was included as part of H.R. 34, the ``21st Century 
Cures Act,'' which became law. For more information refer to 
section 1(g).
    This bill amends titles XVIII (Medicare) and XIX (Medicaid) 
of the SSA, among other Acts, to modify provisions related to 
long-term care hospital (LTCH) payments under Medicare. The 
bill amends the Medicare, Medicaid, and SCHIP Extension Act of 
2007 to revise the applicability of certain Medicare payment 
rules exempting LTCHs from negative payment adjustments for 
admissions from certain co-located hospitals beyond specified 
thresholds. These rules shall apply for an additional period 
beginning on October 1, 2016. In addition, the bill amends the 
Pathway for SGR Reform Act of 2013 to expand to all LTCHs the 
application of a payment rule that requires the exclusion of 
certain patients for purposes of calculating length of stay. 
Under current law, the payment rule applies only to a hospital 
that was classified as an LTCH as of a specified date. The bill 
removes certain hospitals specializing in neoplastic disease 
from their classification as LTCHs for purposes of Medicare 
payment. With specified exceptions, current law applies certain 
payment limits to inpatient services for LTCHs that do not meet 
specified discharge requirements. The bill: (1) establishes a 
new temporary exception to these limits for certain spinal cord 
specialty hospitals, and (2) expands an existing temporary 
exception with respect to certain discharges involving severe 
wounds. Current law allows the Centers for Medicare & Medicaid 
Services to impose a temporary moratorium on the enrollment of 
new providers under Medicare, Medicaid, or the Children's 
Health Insurance Program (CHIP) if necessary to combat fraud, 
waste, or abuse. With specified exceptions, the bill prohibits 
payment under these programs to new providers in areas subject 
to such temporary moratorium.

u) H.R. 5942, Dialysis Patient Access to Integrated-Care, Empowerment, 
        Nephrologists, Treatment, and Services Demonstration Act of 
        2016

    On September 7, 2016, Representative Todd Young introduced 
H.R. 5942, a bill to establish a demonstration program to 
provide integrated care for Medicare beneficiaries with end-
stage renal disease (ESRD). On September 8, 2016, the Committee 
held a mark-up session and reported the bill as amended by a 
voice vote.
    This bill establishes a model that: (1) shall cover medical 
and hospital services, other than hospice care, under Medicaid; 
(2) must include benefits for transition into palliative care; 
and (3) may cover prescription drug benefits. An organization 
must offer at least one open network model but may also offer 
one or more preferred network models.

             3. HEALTH PROPOSALS DURING THE 114TH CONGRESS

    On May 17, 2016, the Subcommittee on Health held a Member 
Day Hearing on tax-related proposals to improve health care. 
The hearing provided Members of Congress with time to present 
legislation that modifies the tax code to deliver better 
quality and more affordable health care options to Americans. 
Testimony was received from (i) Lynn Jenkins; (ii) Adrian 
Smith; (iii) Erik Paulsen; (iv) Kristi Noem; (v) Luke Messer; 
(vi) Mark Meadows; (vii) Mike Kelly; (viii) Ami Bera; (ix) Mike 
Thompson; (x) Charles Boustany; (xi) Grace Meng; (xii) Martha 
McSally; and (xiii) Suzan DelBene.
    On June 6, 2016, the Subcommittee on Health held a Member 
Day hearing to discuss the Medicare program. The hearing 
provided Members of Congress an opportunity to present 
legislation to improve and strengthen the Medicare program. 
Legislation authored by the following Members was discussed: 
(i) Kenny Marchant; (ii) Robert Dold; (iii) Patrick Meehan; 
(iv) Erik Paulsen; (v) Kristi Noem; (vi) Vern Buchanan; (vii) 
Peter Roskam; (viii) Dave Reichert; (ix) Mike Thompson; (x) Tom 
Price; (xi) Jim Renacci; (xii) Lynn Jenkins; (xiii) Charles 
Boustany; (xiv) Bill Pascrell; (xv) Joe Crowley; (xvi) John 
Lewis; (xvii) John Larson; (xviii) Christopher Smith; (xix) 
Alex Mooney; (xx) Lee Zeldin; and (xxi) Danny Davis.

     4. HEALTH CARE SUBCOMMITTEE HEARINGS DURING THE 114TH CONGRESS

Full Committee

    On June 10, 2015, the Committee received testimony on the 
state of the President's health care law and the President's FY 
2016 Budget Proposal for HHS from Sylvia Burwell, Secretary, 
HHS.
    On February 10, 2016, the Committee received testimony on 
the President's FY 2017 Budget Proposal for HHS from Sylvia 
Burwell, Secretary, HHS.
    On March 14, 2016, the Committee received testimony on the 
different tax expenditures in the tax code and determining 
those in need of reform from: (i) Joe Antos, American 
Enterprise Institute; (ii) Avik Roy, Manhattan Institute; and 
(iii) Steven Kreisberg, American Federation of State, County 
and Municipal Employees.

Subcommittee

    On April 14, 2015, the Subcommittee on Health received 
testimony on the individual and employer mandates and 
associated penalties in the President's health care law from: 
(i) Douglas Holtz-Eakin, President, American Action Forum; (ii) 
Scott Womack, President, Womack Restaurants; and (iii) Sabrina 
Corlette, Faculty, Georgetown University.
    On May 19, 2015, the Subcommittee on Health received 
testimony on ideas to improve competition in the Medicare 
program from: (i) Joe Antos, Wilson H. Taylor Scholar in Health 
Care and Retirement Policy, American Enterprise Institute; (ii) 
Joe Minissale, President, Methodist McKinney Hospital; (iii) 
Robert Steedley, President, Barnes Healthcare Services 
(Valdosta, GA) on behalf of the American Association for 
Homecare; and (iv) Rich Umbdenstock, President and CEO, 
American Hospital Association.
    On July 22, 2015, the Subcommittee on Health received 
testimony on hospital payment issues, rural health issues, and 
beneficiary access to care from Mark Miller, Executive 
Director, Medicare Payment Advisory Commission.
    On July 28, 2015, the Subcommittee on Health received 
testimony on rural health care disparities created by Medicare 
regulations from: (i) Tim Joslin, CEO, Community Regional 
Medical Centers; (ii) Shannon Sorensen, CEO, Brown County 
Hospital; (iii) Carrie Saia, CEO, Holton Community Hospital; 
and (iv) Daniel Derksen, Director, Arizona Center for Rural 
Health.
    On November 3, 2015, the Subcommittee on Health received 
testimony on the state of the ACA's CO-OP Program from Dr. 
Mandy Cohen, Chief Operating Officer and Chief of Staff, Center 
for Medicare and Medicaid Services.
    On March 16, 2016, the Subcommittee on Health received 
testimony on ways to preserve and strengthen Medicare from: (i) 
Katherine Baicker, Chair and Professor, Harvard T.H. School of 
Public Health; (ii) Robert E. Moffit, Senior Fellow, The 
Heritage Foundation; and (iii) Stuart Guterman, Senior Scholar 
in Residence, AcademyHealth.
    On May 11, 2016, the Subcommittee on Health received 
testimony on the implementation of the Medicare Access and CHIP 
Reauthorization Act of 2015 (MACRA) from Andy Slavitt, Acting 
Administrator, Centers for Medicare and Medicaid Services.
    On September 7, 2016, the Subcommittee on Health received 
testimony on the evolution of quality in Medicare Part A from: 
(i) Barbara Gage, Associate Professor, George Washington 
University; (ii) Elisabeth Wynn, Senior Vice President, Greater 
New York Hospital Association; (iii) Steve Guenthner, 
President, Almost Family; and (iv) Gregory Worsowicz, 
President, American Academy of Physical Medicine 
Rehabilitation.
    On September 14, 2016, the Subcommittee on Health received 
testimony on the use of technology and innovation to create 
efficiencies and higher quality in health care from: (i) 
Michael Gallup, President, TeleTracking Technologies; (ii) 
Jared Short, Chief Operating Officer, Cambia Health Solutions; 
(iii) Paul Black, Chief Executive Officer, Allscripts; and (iv) 
Greg Long, Chief Medical Officer and Senior Vice President, 
Thedacare.

           5. PENDING LEGISLATION WITH THE COMMITTEE REFERRAL

H.R. 7, No Taxpayer Funding for Abortions and Abortion Insurance Full 
        Disclosure Act

    On January 21, 2015, Representative Christopher Smith 
introduced H.R. 7, a bill to prohibit taxpayer-funded 
abortions.

b) H.R. 6, 21st Century Cures Act

    On May 19, 2015, Representative Fred Upton introduced H.R. 
6, a bill to accelerate the discovery, development, and 
delivery of 21st century cures, and for other purposes. On May 
21, 2015, the Energy and Commerce Committee held a mark-up 
session and ordered the bill to be reported by a vote of 51-0. 
On July 10, 2015, the House passed the bill under a rule by 
recorded vote of 344-7. A version of the policies contained in 
H.R. 6 became H.R. 34, which became law. For more information, 
refer to section 1(g).

c) H.R. 2646, Helping Families in Mental Health Crisis Act of 2016

    On June 4, 2015, Representative Tim Murphy introduced H.R. 
2646, a bill to make available needed psychiatric, 
psychological, and supportive services for individuals with 
mental illness and families in mental health crisis, and for 
other purposes. On November 3, 2015 the Energy and Commerce 
Committee held a mark-up session and ordered the bill favorably 
by a vote of 18-12.

d) 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 (P.L. 114-3)

    On January 6, 2015, Representative Lou Barletta introduced 
H.R. 33, a bill to amend the Internal Revenue Code of 1986 to 
ensure that emergency services volunteers are not taken into 
account as employees under shared responsibility requirements 
contained in the Patient Protection and Affordable Care Act. On 
January 12, 2015, the House passed the bill on a motion to 
suspend the rules. On February 27, 2015, the Senate passed the 
bill with an amendment in the nature of a substitute by voice 
vote, striking underlying policy. On February 27, 2015, the 
President signed H.R. 33, as amended, into law.
    This bill amends the Continuing Appropriations Resolution, 
2015 to extend the continuing FY2015 appropriations for the 
Department of Homeland Security (DHS) at the current annual 
rate until the earlier of March 6, 2015, or enactment of DHS 
appropriations legislation for FY2015. The bill prevents a 
shutdown of DHS when funding under current law expires on 
February 27, 2015.

            D. Legislative Review of Human Resources Issues


  1. HUMAN RESOURCES BILLS ENACTED INTO LAW DURING THE 114TH CONGRESS

a) Ensuring Access to Clinical Trials Act (P.L. 114-63)

    On January 8, 2015, Human Resources Subcommittee Ranking 
Member Lloyd Doggett introduced H.R. 209, the Ensuring Access 
to Clinical Trials Act. H.R. 209, which repealed the sunset 
date of a provision that would have expired on October 31, 2015 
allowing payments of up to $2,000 per year to eligible 
Supplemental Security Income and Medicaid recipients 
participating in clinical trials to be disregarded from 
counting as assets when determining eligibility for those 
benefits. On July 16, 2015, the Senate passed the companion 
bill, S.139, without amendment by unanimous consent. On 
September 28, 2015, the House moved to suspend the rules and 
passed the bill, which was agreed to by voice vote. On October 
7, 2015, the President signed the bill into law.

         2. HUMAN RESOURCES PROPOSALS DURING THE 114TH CONGRESS

a) H.R. 2959, TANF Accountability and Integrity Improvement Act

    On July 7, 2015, Congresswoman Kristi Noem introduced H.R. 
2959, the ``TANF Accountability and Integrity Improvement 
Act,'' which amended part A of title IV of the Social Security 
Act (Temporary Assistance for Needy Families (TANF)) to set a 
limit on the amount of nongovernmental third-party 
contributions counted as qualified state expenditures used in 
determining whether a state maintains a certain level of 
historic state expenditures as required by law. The bill was 
referred to the Committee on Ways and Means. On May 11, 2016, 
the Committee marked up the bill and ordered it favorably 
reported as amended by voice vote (H. Rept. 114-644,). The bill 
was placed on the Union Calendar, Calendar No. 496, on June 28, 
2016.

b) H.R. 2952, Improving Employment Outcomes of TANF Recipients Act

    On July 7, 2015, Congressman Charles W. Boustany, Jr., 
introduced H.R. 2952, the ``Improving Employment Outcomes of 
TANF Recipients Act,'' which amended TANF to require each state 
to collect and report information necessary to measure the 
state's level of performance for FY2018 and each ensuing fiscal 
year for each employment percentage (percentage of recipients 
who are working in the second quarter after leaving TANF), 
retention percentage (percentage of recipients who are working 
in the fourth quarter after leaving TANF), and earnings 
advancement measure for adults in unsubsidized employment after 
exiting the TANF program (the median earnings of those who are 
working in the second quarter after leaving TANF). The bill was 
referred to the Committee on Ways and Means. On May 24, 2016, 
the Committee marked up the bill and ordered it favorably 
reported as amended by vote of 23 to 12 (H. Rept. 114-648). The 
bill was placed on the Union Calendar, Calendar No. 500, on 
June 28, 2016.

c) H.R. 2966, Reducing Poverty through Employment Act

    On July 8, 2015, Congressman Jason Smith with one original 
cosponsor introduced H.R. 2966, the ``Reducing Poverty through 
Employment Act,'' which amended TANF to add a new purpose to 
reduce child poverty by increasing employment entry, retention, 
and advancement of needy parents. The bill was referred to the 
Committee on Ways and Means. On May 11, 2016, the Committee 
marked up the bill and ordered it favorably reported as amended 
by voice vote (H. Rept. 114-645). The bill was placed on the 
Union Calendar, Calendar No. 497, on June 28, 2016.

d) H.R. 2990, Accelerating Individuals into the Workforce Act

    On July 9, 2015, Congressman Robert J. Dold introduced H.R. 
2990, the ``Accelerating Individuals into the Workforce Act,'' 
which amended TANF to direct the Department of Health and Human 
Services to make grants to states to conduct demonstration 
projects designed to implement and evaluate strategies that 
provide wage subsidies to enable low-income individuals to 
enter into and retain employment. The bill was referred to the 
Committee on Ways and Means. On May 11, 2016, the Committee 
marked up the bill and ordered it favorably reported as amended 
by voice vote (H. Rept. 114-646). The bill was placed on the 
Union Calendar, Calendar No. 498, on June 28, 2016.

e) H.R. 4472, Modernizing the Interstate Placement of Children in 
        Foster Care Act

    On February 4, 2016, Congressman Todd C. Young with one 
original cosponsor introduced H.R. 4472, the ``Modernizing the 
Interstate Placement of Children in Foster Care Act,'' which 
amended part E of title IV of the Social Security Act (Foster 
Care and Adoption Assistance) to require, as part of the 
procedures a state must have in effect for the orderly and 
timely interstate placement of children, that states use an 
electronic interstate case-processing system. The bill was 
referred to the Committee on Ways and Means. On March 16, 2016, 
the Committee marked up the bill and ordered it favorably 
reported as amended by voice vote (H. Rept. 114-460). The bill 
passed the House as amended by voice vote on March 22, 2016 on 
a motion to suspend the rules and pass the bill. On April 4, 
2016, H.R. 4472 was received in the Senate, read twice, and 
referred to the Committee on Finance.

f) H.R. 4724, Reducing Duplicative and Ineffective Federal Funding Act

    On March 10, 2016, Ways and Means Committee Chairman Kevin 
Brady introduced H.R. 4724, the ``Reducing Duplicative and 
Ineffective Federal Funding Act,'' which repealed the program 
of block grants to states for social services under title XX 
(Block Grants to States for Social Services) of the Social 
Security Act, except for demonstration projects to address 
health professions workforce needs and the program for early 
detection of certain medical conditions related to 
environmental health hazards. The bill was referred to the 
Committee on Ways and Means. On March 16, 2016, the Committee 
marked up the bill and ordered it favorably reported as amended 
by a vote of 20 to 16 (H. Rept. 114-462). The bill was placed 
on the Union Calendar, Calendar Number 353, on March 23, 2016.

g) H.R. 5169, What Works to Move Welfare Recipients into Jobs Act

    On May 6, 2016, Ways and Means Human Resources Subcommittee 
Chairman Vern Buchanan introduced H.R. 5169, the ``What Works 
to Move Welfare Recipients into Jobs Act,'' amending TANF to 
revise requirements for research by the Department of Health 
and Human Services that focuses on the benefits, effects, and 
costs of programs designed to move welfare recipients into 
work. The bill also required the Bureau of the Census to 
improve surveys measuring program participation to address 
underreporting of the receipt of means-tested benefits, 
increase the understanding of poverty spells and long-term 
poverty, generate better geographical understanding of poverty, 
increase understanding of the effects of means-tested benefits 
and tax benefits on the earnings of low-income families, and 
improve how poverty and economic well-being are measured. The 
bill was referred to the Committee on Ways and Means and the 
Committee on Oversight and Government Reform. On May 24, 2016, 
the Committee marked up the bill and ordered it favorably 
reported as amended by voice vote. The Committee on Oversight 
and Government Reform discharged the bill on June 10, 2016. The 
report (H. Rept. 114-615, Part I) was filed on June 10, 2016, 
and placed on the Union Calendar, Calendar No. 478.

h) H.R. 5170, Social Impact Partnerships to Pay for Results Act

    On May 6, 2016, Congressman Todd C. Young along with one 
original cosponsor introduced H.R. 5170, the ``Social Impact 
Partnerships to Pay for Results Act'' authorizing the Secretary 
of the Treasury to enter into agreements with state or local 
governments to conduct projects where the federal government 
would make a payment to the state or local government if the 
project produces one or more measureable outcomes that result 
in social benefits and federal savings (pay for performance), 
as determined by an independent evaluator. To carry out these 
provisions, the bill would direct the Secretary of the Treasury 
to reserve $100 million of amounts made available for the 
Contingency Fund for State Welfare Programs for FY2017. The 
bill was referred to the Committee on Ways and Means. On May 
11, 2016, the Committee marked up the bill and ordered it 
favorably reported as amended by voice vote, and the report (H. 
Rept. 114-616) was filed on June 10, 2016. The bill passed the 
House on June 21, 2016 on a motion to suspend the rules and 
pass the bill, as amended, which was agreed to by voice vote. 
On June 22, 2016, H.R. 5170 was received in the Senate, read 
twice, and referred to the Committee on Finance.

i) H.R. 5456, Family First Prevention Services Act of 2016

    On June 13, 2016, Ways and Means Human Resources 
Subcommittee Chairman Vern Buchanan, along with 12 original 
cosponsors introduced H.R. 5456, the ``Family First Prevention 
Services Act of 2016,'' amending Part E (Foster Care and 
Adoption Assistance) of title IV of the Social Security Act to 
allow states to claim partial reimbursement for evidence based 
foster care prevention and family services or programs for 
children who are candidates for foster care or who are pregnant 
or parenting foster youth, as well as the children's parents or 
kin caregivers. The bill would also prohibit federal payments 
to a state for amounts expended for foster care maintenance 
payments on behalf of a child placed in a non-family setting 
unless an impartial assessment determines that the setting is 
inappropriate and the child is placed in a child-care 
institution meeting certain criteria, or a child is placed in a 
qualified residential treatment program meeting certain 
requirements. Within Part B (Children and Family Services) of 
title IV of the Social Security Act, the bill reauthorizes the 
Stephanie Tubbs Jones Child Welfare Services program, the 
Promoting Safe and Stable Families Program, funding for monthly 
caseworker visits and regional partnership grants, and funding 
for state courts to assess and improve handling of proceedings 
relating to foster care and adoption through FY2021. The bill 
was referred to the Committee on Ways and Means. On June 15, 
2016, the Committee marked up the bill and ordered it favorably 
reported as amended by voice vote, and the report (H. Rept. 
114-628) was filed on June 21, 2016. The bill passed the House 
on June 21, 2016 on a motion to suspend the rules and pass the 
bill, as amended, which was agreed to by voice vote. On June 
23, 2016, H.R. 5456 was received in the Senate, read twice, and 
placed on the Senate Legislative Calendar under General Orders, 
Calendar No. 527

          2. HUMAN RESOURCES ISSUES DURING THE 114TH CONGRESS

Unemployment Insurance Issues

    On June 3, 2015, the Subcommittee on Human Resources 
received testimony on identifying waste, fraud and abuse within 
the Supplemental Security Income and Unemployment Insurance 
programs as well as discussed legislative proposals to reduce 
improper payments and improve program integrity. The 
Subcommittee heard from the following members of Congress: (i) 
The Honorable Sam Johnson, Third District of Texas; (ii) The 
Honorable Kevin Brady, Eighth District of Texas; (iii) The 
Honorable David G. Reichert, Eighth District of Washington; 
(iv) The Honorable Xavier Becerra, Thirty-Fourth District of 
California; (v) The Honorable Tom Reed, Twenty-Third District 
of New York; (vi) The Honorable Jim Renacci, Sixteenth District 
of Ohio; and (vii) The Honorable Rosa DeLauro, Third District 
of Connecticut. The Subcommittee also heard from the following: 
(viii) The Honorable Patrick P. O'Carroll, Jr., Inspector 
General, Social Security Administration; (ix) Dan Bertoni, 
Director, Education, Workforce, and Income Security Issues, 
Government Accountability Office; (x) Curt Eysink, Executive 
Director, Louisiana Workforce Commission; (xi) Debra Rohlman, 
Vice President of Government Sales, Equifax Workforce 
Solutions; and (xii) Rebecca Vallas, Director of Policy for 
Poverty to Prosperity Program, Center for American Progress.
    On September 7, 2016, the Subcommittee on Human Resources 
received testimony on program integrity, trust fund solvency, 
and reemployment strategies within the Unemployment Insurance 
system from: (i) Cissy Proctor, Executive Director, Florida 
Department of Economic Opportunity; (ii) Walter Carpenter, 
President, Pinel & Carpenter, Inc.; (iii) Judith M. Conti, 
Federal Advocacy Coordinator, National Employment Law Center; 
and (iv) Michelle Beebe, Director, Unemployment Insurance, Utah 
Department of Workforce Services.

Welfare Reform Issues

    On February 11, 2015, the Subcommittee on Human Resources 
received testimony on current labor market trends and their 
impact on low-income families and individuals, trends in 
poverty in recent years, how changing family and household 
dynamics impact economic wellbeing, and how federal policy may 
influence these issues from: (i) Ron Haskins, Senior Fellow, 
Economic Studies, The Brookings Institution; (ii) Scott 
Winship, Walter B. Wriston Fellow, Manhattan Institute; (iii) 
W. Bradford Wilcox, Visiting Scholar, American Enterprise 
Institute; and (iv) Frances Deviney, Associate Director, Center 
for Public Policy Priorities.
    On March 17, 2015, the Subcommittee on Human Resources 
received testimony on the effectiveness of federal social 
programs, efforts to rigorously evaluate government programs to 
determine their impact, and proposals to increase the use of 
evidence across government so federal spending is directed 
toward programs that work from: (i) John Bridgeland, CEO, Civic 
Enterprises; (ii) David Mulhausen, Research Fellow in Empirical 
Policy Analysis, Heritage Foundation; (iii) Grover J. 
Whitehurst, Director, Brown Center on Education Policy, The 
Brookings Institution; and (iv) Joan Entmacher, Vice President 
for Family Economic Security, National Women's Law Center.
    On April 30, 2015, the Subcommittee on Human Resources 
received testimony on how states assist welfare recipients, 
ways to increase state efforts to engage more adult welfare 
recipients in work and activities leading to work, and how 
these efforts can help these individuals and their families 
become self-sufficient, escape poverty, and move up the 
economic ladder from: (i) Peter Cove, Founder, America Works; 
(ii) Sherrie Smoot, former America Works client; (iii) Eloise 
Anderson, Secretary, Wisconsin Department of Children and 
Families and Co-Chair, Secretaries' Innovation Group; (iv) 
Heather Reynolds, President and CEO, Catholic Charities Fort 
Worth; (v) Tracy Wareing, Executive Director, American Public 
Human Services Association; and (vi) LaDonna Pavetti, Vice 
President for Family Income Support Policy, Center on Budget 
and Policy Priorities.
    On June 25, 2015, the Subcommittee on Human Resources, in a 
joint hearing with the Subcommittee on Nutrition of the House 
Committee on Agriculture, received testimony on the interaction 
between welfare and related benefit programs and how concurrent 
receipt of benefits from those programs can create perverse 
incentives that discourage work and higher earnings from: (i) 
Casey Mulligan, Ph.D., Professor, Department of Economics, 
University of Chicago; (ii) Marsha Netus, Director of 
Operations, America Works; (iii) Chanel McCorkle, America Works 
client; (iv) Erik Randolph, Senior Fellow, Illinois Policy 
Institute; (v) Olivia Golden, Executive Director, Center for 
Law and Social Policy; and (vi) Eugene Steuerle, Ph.D., Senior 
Fellow, Urban Institute.
    On July 15, 2015, the Subcommittee on Human Resources 
received testimony on welfare reform proposals, specifically 
involving the reauthorization of the Temporary Assistance for 
Needy Families program from: (i) Kristen Cox, Executive 
Director, Utah Governor's Office of Management and Budget; (ii) 
Lt. Colonel David Kelly, Program Secretary, Salvation Army; 
(iii) Boyd Brown, Area Director, Employment and Training, 
Goodwill Easter Seals Minnesota; (iv) LaDonna Pavetti, Vice 
President for Family Income Support Policy, Center on Budget 
and Policy Priorities; and (v) Grant Collins, Senior Vice 
President, Workforce Development and Executive Director, WeCARE 
Region II, FedCap.
    On November 3, 2015, the Subcommittee on Human Resources 
received testimony on the dozens of programs that comprise the 
federal welfare system, as well as ways they can be 
consolidated or better coordinated so they better serve those 
most in need from: (i) The Honorable Geoff Davis, Member of 
Congress (retired), Republic Consulting, LLC.; (ii) Maura 
Corrigan, Visiting Fellow, American Enterprise Institute; (iii) 
Nick Lyon, Director, Michigan Department of Health and Human 
Services; (iv) Robert Greenstein, President, Center on Budget 
and Policy Priorities; and (v) Scott Sanders, Executive 
Director, National Association of State Workforce Agencies.
    On November 17, 2015, the Subcommittee on Human Resources 
received testimony on how other countries have reformed their 
social welfare programs to better support and encourage work 
and how these changes might inform efforts to modernize the 
safety net in the United States from: (i) Douglas Besharov, 
Professor, School of Public Policy, University of Maryland; 
(ii) Melissa Boteach, Vice President, Poverty to Prosperity 
Program, Center for American Progress; and (iii) Richard 
Burkhauser, Sarah Gibson Blanding Professor of Policy Analysis, 
Cornell University College of Human Ecology.
    On March 1, 2016, the Subcommittee on Human Resources 
received testimony on the role that employers and programs, 
such as Temporary Assistance for Needy Families, play in 
helping low-income individuals compete and succeed in the 
workforce from: (i) Mark Wilson, President and CEO, Florida 
Chamber of Commerce; (ii) Kenyatta Brame, Executive Vice 
President, Cascade Engineering; (iii) Christopher King, Senior 
Research Scientist and Lecturer, Ray Marshall Center for the 
Study of Human Resources, University of Texas at Austin; (iv) 
Barbara Doucet, Corporate Director of Human Resources, Omni 
Hotels & Resorts; and (v) Laurie Bouillon Larrea, President, 
Workforce Solutions Greater Dallas.
    On May 24, 2016, the Ways and Means Committee received 
testimony on how the welfare system can better help more low-
income American families move out of poverty and up the 
economic ladder from: (i) The Honorable John Engler, former 
governor of Michigan, President, Business Roundtable; (ii) 
Karin VanZant, Executive Director, Life Services, CareSource; 
(iii) Olivia Golden, Executive Director, Center for Law and 
Social Policy; and (iv) Tarren Bragdon, President and Chief 
Executive Officer, Foundation for Government Accountability.

Child Welfare Issues

    On May 18, 2016, the Subcommittee on Human Resources 
received testimony on state efforts to better use data to 
identify and serve children most at risk of abuse and neglect 
due to parental substance abuse and the impact of the substance 
abuse epidemic on the child welfare system from: (i) The 
Honorable Tom Marino, Tenth District of Pennsylvania, United 
States House of Representatives; (ii) The Honorable Karen Bass, 
Thirty-Seventh District of California, United States House of 
Representatives; (iii) Tina Willauer, Director, Sobriety 
Treatment and Recovery Team, Department for Community Based 
Services, Kentucky; (iv) Hector Glynn, Vice President of 
Programs, The Village for Families and Children; (v) Katherine 
Barillas, Director, Child Welfare Policy, One Voice Texas; and 
(vi) Bryan Lindert, Senior Director of Quality Management, 
Eckerd Youth Alternatives, Inc.

            E. Legislative Review of Social Security Issues


a) H.R. 1936, Improving the Integrity of Disability Evidence Act

    On April, 22, 2015, Subcommittee Chairman Sam Johnson, 
along with 5 cosponsors, introduced H.R. 1936, the ``Improving 
the Integrity of Disability Evidence Act.'' H.R. 1936 ensures 
that the Social Security Administration (SSA) uses only medical 
evidence from reputable sources when making a disability 
determination by prohibiting the agency from considering 
medical opinions from doctors who are barred from participating 
in Medicare, or who were assessed a civil monetary penalty for 
submitting false evidence. An identical provision was included 
in H.R. 1314, the Bipartisan Budget Act of 2015, as Section 
812. H.R. 1314 was signed into law on November 2, 2015 and 
became Public Law No. 114-74.

b) H.R. 2359, Disability Fraud Reduction and Unethical Deception 
        (FRAUD) Prevention Act

    On May 5, 2015, Subcommittee Chairman Sam Johnson 
introduced H.R. 2359, the ``Disability Fraud Reduction and 
Unethical Deception (FRAUD) Prevention Act.'' H.R. 2359 updates 
and expands the SSA's tools to deter and punish fraudsters who 
cheat the system. This legislation increases civil monetary 
penalties and felony charges to criminals who defraud Social 
Security, requires convicted fraudsters pay restitution, and 
requires regular reviews of major claimant representatives to 
ensure compliance with the law. Several provisions in this bill 
were included in H.R. 1314, the Bipartisan Budget Act of 2015, 
as Section 813. H.R. 1314 was signed into law on November 2, 
2015 and became Public Law No. 114-74.

c) H.R. 5320, Social Security Must Avert Identity Loss (MAIL) Act of 
        2016

    On May 25, 2016, Subcommittee Chairman Sam Johnson and 
Congressman Jim Renacci introduced H.R. 5320, the ``Social 
Security Must Avert Identity Loss (MAIL) Act of 2016.'' H.R. 
5320 prohibits the SSA from including Social Security numbers 
(SSNs) on its mailings unless the Commissioner deems their 
inclusion necessary, and requires the Commissioner to justify 
any continued use of SSNs on mailings in bi-annual reports to 
Congress. According to an April 2016 report by the Office of 
the Inspector General of the Social Security Administration, 
there were 233 million notices sent out in 2015 that contained 
a beneficiary's full SSN. The report also found that the SSA's 
address records are not always accurate, noting that at least 
51 percent of the addresses used in a recent mailing were 
incorrect. The Committee considered H.R. 5320 on July 13, 2016 
and ordered the bill favorably reported by voice vote. The 
Committee filed its report on July 25, 2016. On September 22, 
2016, the House passed H.R. 5320 by recorded vote: 414-0. On 
September 26, 2016, H.R. 5320 was received in the Senate and 
referred to the Committee on Finance.

               F. Legislative Review of Oversight Issues

    Throughout the 114th Congress, Members introduced nineteen 
Ways and Means Oversight bills. Of those, sixteen have been 
passed by the House; three are pending Committee action. In 
order of introduction, those bills include:

a) H.R. 709, Prevent Targeting at the IRS Act (Mr. Renacci)

    The bill was introduced on February 4, 2015. It would make 
political targeting a fireable offense at the IRS. The 
Committee ordered the bill favorably reported to the House, and 
the House passed the bill on April 15, 2015 on suspension by a 
voice vote.

b) H.R. 1026, Taxpayer Knowledge of IRS Investigations Act (Mr. Kelly)

    The bill was introduced on February 24, 2015. It would 
amend the Internal Revenue Code (IRC) to stop the IRS's misuse 
of a provision designed to protect taxpayers to instead protect 
government employees who improperly look at or reveal taxpayer 
information. The Committee ordered the bill favorably reported 
to the House, and the House passed the bill on April 15, 2015 
on suspension by a voice vote.

c) H.R. 1058, Taxpayer Bill of Rights Act (Chairman Roskam)

    The bill was introduced on February 25, 2015. It would 
incorporate a taxpayer's bill of rights into the core 
responsibilities of the IRS Commissioner, such as rights to 
quality service, to pay no more than the correct amount owed to 
tax, to privacy, and to challenge the IRS's position and be 
heard. The Committee ordered the bill favorably reported to the 
House, and the House passed the bill on April 15, 2015 on 
suspension by a voice vote.

d) H.R. 1104, Fair Treatment for all Gifts Act (Chairman Roskam)

    The bill was introduced on February 26, 2015. It would 
codify the longstanding practice of exempting contributions to 
tax-exempt organizations from the gift tax. The Committee 
ordered the bill favorably reported to the House, and the House 
passed the bill on April 15, 2015 on suspension by a voice 
vote.

e) H.R. 1152, IRS Email Transparency Act (Mr. Marchant)

    The bill was introduced on February 27, 2015. It would 
prohibit IRS employees from using personal email for official 
government business. The Committee ordered the bill favorably 
reported to the House, and the House passed the bill on April 
15, 2015 on suspension by a voice vote.

f) H.R. 1314, Ensuring Tax Exempt Organizations the Right to Appeal Act 
        (Mr. Meehan)

    The bill was introduced on March 4, 2015. It would amend 
the Internal Revenue Code to protect tax-exempt organizations' 
right to appeal adverse IRS determinations. The Committee 
ordered the bill favorably reported to the House, and the House 
passed the bill on April 15, 2015 on suspension by a voice 
vote. This bill ultimately was used as the vehicle to pass the 
Bipartisan Budget Act of 2015.

g) H.R. 1206, No Hires for the Delinquent IRS Act (Mr. Rouzer)

    The bill was introduced on March 2, 2015 and marked up on 
April 13, 2016. It would prohibit the IRS from hiring any 
employees until the IRS certified to Congress that the IRS does 
not employ any individual who has a seriously delinquent tax 
debt or a report explaining why that certification cannot be 
made and detailing remedial actions. The bill was ordered 
favorably reported to the House of Representatives, and the 
committee report was filed on April 18, 2016. The bill went to 
the floor on April 20, 2016 and passed by a vote of 254-170.

h) H.R. 1295, IRS Bureaucracy Reduction and Judicial Review Act (Mr. 
        Holding)

    The bill was introduced on March 4, 2015. It would provide 
a streamlined process for recognition of organizations that 
apply for tax-exempt status under IRC Section 501(c)(4). The 
Committee ordered the bill favorably reported to the House, and 
the House passed the bill on April 15, 2015 on suspension by a 
voice vote. Ultimately, however, this bill was used as the 
vehicle to pass the Trade Preferences Extension Act of 2015.

i) H.R. 3209, Recovering Missing Children Act (Mr. Paulsen)

    The bill was introduced on July 23, 2015 and marked up on 
April 28, 2016. It was ordered favorably reported to the House 
of Representatives by a voice vote, and the committee report 
was filed on May 10, 2015. The bill went to the floor on May 
10, 2016 and passed by a voice vote. The bill was passed by the 
Senate on June 16, 2016, and signed into law by the President 
on June 30, 2016. The law amends the Internal Revenue Code to 
permit the disclosure of tax return information or the purpose 
of assisting investigations of missing or exploited children.

j) H.R. 3724, Ensuring Integrity in the IRS Workforce Act of 2016 (Ms. 
        Noem)

    The bill was introduced on October 8, 2015 and marked up on 
April 13, 2016. It would amend the Internal Revenue Code to 
prohibit the IRS Commissioenr from rehiring any IRS employee 
who was involuntarily separated from service for misconduct. 
The bill was ordered favorably reported to the House of 
Representatives, and the committee report was filed on April 
18, 2016. The bill went to the floor on April 21, 2016 and 
passed by a vote of 345-78.

k) H.R. 3832, Stolen Identity Refund Fraud Prevention Act (Mr. Renacci)

    The bill was introduced on October 26, 2015 and marked up 
on April 28, 2016. It would amend the Internal Revenue Code to 
provide additional protections for individuals whose taxpayer 
information has been compromised or identity has been stolen. 
Three amendments were adopted by voice votes, one by Mr. Lewis 
and two by Mr. Pascrell. The bill was ordered favorably 
reported to the House of Representatives by a voice vote, and 
the committee report was filed on May 13, 2016. The bill went 
to the floor on June 16, 2016 and passed by a voice vote.

l) H.R. 4885, IRS Oversight While Eliminating Spending (OWES) Act of 
        2016 (Mr. Jason Smith)

    The bill was introduced on March 23, 2016 and marked up on 
April 13, 2016. It would require that IRS user fees be 
deposited into the general fund of the Treasury instead of used 
according to the IRS's discretion. It was ordered favorably 
reported to the House of Representatives, and the committee 
report was filed on April 18, 2016. The bill went to the floor 
on April 20, 2016 and passed by a vote of 245-179.

m) H.R. 4890, IRS Bonuses Tied to Measurable Metrics (Mr. Meehan)

    The bill was introduced on April 11, 2016 and marked up on 
April 13, 2016. It would prohibit the IRS from paying bonuses 
to employees until the Treasury Secretary develops and 
implements a comprehensive customer service strategy. The bill 
was ordered favorably reported to the House of Representatives, 
and the committee report was filed on April 18, 2016. The bill 
went to the floor on April 21, 2016 and passed by a vote of 
260-158.

n) H.J. Res. 88, Disapproving the rule submitted by the Department of 
        Labor relating to the definition of the term ``Fiduciary'' (Mr. 
        Roe)

    In April 2015, the Obama Administration created a new 
regulation governing fiduciaries and investment advice. The 
regulation was made final in April 2016. Under the 
Congressional Review Act, the House and Senate can vote on a 
joint resolution to stop the regulation from going into effect, 
although the President may veto the resolution. Rep. David Roe 
introduced such a resolution on April 19, 2016. The House 
approved the resolution on April 28. On May 24, the Senate also 
approved the resolution by 56-41. The resolution went to the 
President's desk on June 7 and the President vetoed it on June 
8. On June 22, the resolution failed to pass the House by a 
veto-proof margin (239-180).

o) H.R. 5053, Preventing IRS Abuse and Protecting Free Speech (Chairman 
        Roskam)

    The bill was introduced on April 26, 2016 and marked up on 
April 28, 2016. It would prohibit the Treasury Secretary from 
requiring that the identities of contributors to 501(c) 
organizations be included in their annual returns. It was 
ordered favorably reported to the House of Representatives by a 
vote of 23 to 15, and the committee report was filed on June 9, 
2016. The bill went to the floor on June 14, 2016 and passed by 
240-182.

p) H.R. 5296, CI Realignment Act (Mr. Holding)

    The bill was introduced on May 19, 2016. It would move the 
IRS Criminal Investigation unit out from the IRS's jurisdiction 
and locate in a new bureau housed under the Treasury 
Department. The bill would increase accountability for IRS CI 
and separate the tax investigations function from the tax 
collections function.

q) H.R. 5545, Preventing Investment in Terrorist Regimes Act (Mr. 
        Boustany)

    The bill was introduced on May 19, 2016. The bill would 
remove the President's waiver authority over tax provisions 
under 901(j), double the tax rate on income derived from 901(j) 
countries, clarify that income derived from a 901(j) country 
includes income from selling goods to, or servicing property 
located in, a 901(j) country, disallow foreign tax credits or 
deductions for taxes paid to any country on income derived from 
a 901(j) country, deny a deduction for the disallowed foreign 
tax credits, and eliminate the tax exclusion of income for 
individuals residing in a 901(j) country.

r) H.R. 5523, RESPECT Act (Chairman Roskam)

    The bill was introduced on June 16, 2016. It would prohibit 
the IRS from carrying out seizures of structured funds unless 
the funds derive from an illegal source or the funds were 
structured for the purpose of concealing the violation of 
another criminal law or regulation, as well as provide a post-
seizure hearing and exempt from income tax any interest awarded 
by a court if the court determined that the IRS had wrongly 
seized funds based on allegations of structuring. The Committee 
reported the bill as amended on September 9, 2016, and the 
House passed the bill as amended on September 22, 2016, by a 
vote of 415-0.

s) H.R. 5550, No Dollars for Ayatollahs Act (Chairman Roskam)

    The bill was introduced on June 21, 2016. It would impose 
an excise tax for people engaging in dollar clearing with Iran. 
The bill would also complement Chairman Roskam's H.R. 4995, the 
``Preventing Iran's Access to United States Dollars Act of 
2016,'' which would prohibit President Obama from providing 
Iran direct or indirect access to the U.S. dollar by imposing 
an excise tax on those engaged in such dollar-clearing 
transactions for 901(j) countries.

          G. Legislative Review of Multi-Jurisdictional Issues


          1. BILLS ENACTED INTO LAW DURING THE 114TH CONGRESS

a) H.R. 1314, Ensuring Tax Exempt Organizations the Right to Appeal Act 
        (later renamed the Bipartisan Budget Act of 2015)

    On March, 4, 2015, Congressman Patrick Meehan (R-PA) 
introduced H.R. 1314, a bill to provide for a right to an 
administrative appeal relating to adverse determinations of 
tax-exempt status of certain organizations. On April 15, 2015, 
the House passed the bill, as amended, by voice vote. On May 
22, 2015, the Senate passed the bill with a further amendment 
by a vote of 62-37. On October 28, 2015, the House agreed to 
the Senate amendment with amendment by a vote of 266-167. On 
October 30, 2015, the Senate agreed to the House amendment to 
the Senate amendment by a vote of 64-35. On November 2, 2015, 
the amended version of H.R. 1314 was enacted into law.
    As originally passed by the House, H.R. 1314 (then entitled 
the ``Ensuring Tax Exempt Organizations the Right to Appeal 
Act'') would have provided for a right to an administrative 
appeal relating to adverse determinations of tax-exempt status 
of certain organizations. As amended by the House and Senate, 
and ultimately enacted into law, H.R. 1314, which was renamed 
the ``Bipartisan Budget Act of 2015,'' provides for increased 
discretionary spending limits for FY2016 and FY2017 and for 
other provisions. Several provisions fall within the 
jurisdiction of the Ways and Means Committee.

                      Title VIII--Social Security

            Subtitle A--Ensuring Correct Payments and Reducing Fraud
    This section (1) expands Cooperative Disability 
Investigations units to all fifty states, the District of 
Columbia, and US territories by 2022; (2) prohibits evidence 
submitted by unlicensed or sanctioned physicians and healthcare 
providers from being considered in making disability 
determinations; (3) creates new and stronger penalties for 
committing Social Security fraud; and (4) expands the 
permissible uses and increases the level of cap adjustment 
spending for program integrity as allowed under the Budget 
Control Act, Public Law No. 112-25.
            Subtitle B--Promoting Opportunity for Disability 
                    Beneficiaries
    This section (1) provides for temporary reauthorization of 
Disability Insurance (DI) demonstration project authority; (2) 
requires the Social Security Administration (SSA) to test work 
incentives in the DI program through the Promoting Opportunity 
Demonstration project; (3) authorizes the use of electronic 
payroll data to improve program administration; (4) establishes 
a presumption that the month in which services are performed is 
the same as the month in which income is earned in determining 
whether an individual's earnings exceed Substantial Gainful 
Activity; and (5) requires the SSA to provide DI beneficiaries 
an electronic avenue to report their earnings.
            Subtitle C--Protecting Social Security Benefits
    This section (1) closes loopholes in Social Security 
benefit claiming rules; (2) requires the SSA to make every 
reasonable effort to ensure that a qualified physician, 
psychiatrist or psychologist has completed the medical review 
in all initial disability determinations; (3) temporarily 
reallocates the percentage of payroll taxes directed to the DI 
Trust Fund in 2016, 2017 and 2018; and (4) permits the SSA to 
require an individual to authorize the SSA to verify financial 
information through their financial institutions for the 
purpose of granting overpayment waivers and adjustments to 
recovery.
            Subtitle D--Relieving Administrative Burdens and 
                    Miscellaneous Provisions
    This section (1) requires the SSA and the Office of 
Personnel Management (OPM) to enter into a data sharing 
agreement to improve program coordination between the DI 
program and disability annuity entitlement under the Federal 
Employees Retirement System and requires the OPM to reimburse 
the SSA for its costs in undertaking this workload; (2) 
requires the SSA to report on fraud prevention activities and 
improper payments, work-related continuing disability reviews, 
and overpayment waivers; and (3) requires OPM to conduct an 
examination of Administrative Law Judges upon request of the 
SSA.

b) H.R. 2029, the Consolidated Appropriations Act, 2016

    On April 24, 2015, Representative Charles Dent introduced 
H.R. 2029, a bill to make appropriations for military 
construction, the Department of Veterans Affairs, and related 
agencies for the fiscal year ending September 30, 2016. On 
April 30, 2015, the House passed the bill by a vote of 255-163. 
On November 10, 2015, the Senate passed the bill with an 
amendment by a vote of 93-0. On December 17, 2015, the House 
approved a motion to concur in the Senate amendment with an 
amendment (relating to FY2016 appropriations, the extensions of 
expiring tax provisions, and rule affecting policy including 
oil exports, intelligence, cybersecurity, health care, 
financial services, visa waivers, and conservation) by a vote 
of 316-113. On December 18, 2015, the Senate agreed to the 
House amendments to the Senate amendment by a vote of 65-33. On 
December 18, 2015, the amended version of H.R. 2029 was enacted 
into law.
    As enacted, H.R. 2029 contained two divisions with tax 
provisions: Division P and Division Q. Division P provided for 
(1) a delay of the excise tax on the excess benefit from high 
cost employer-sponsored health care plans until 2020 and a 
corresponding tax deduction for employers for such excise tax; 
(2) a delay on the annual fee imposed by the Patient Protection 
and Affordable Care Act on health insurance providers until 
2018; (3) an extension through 2019 of the tax credits for wind 
production and investment in renewable energy facilities; and 
(4) an extension through 2021 for investment in solar energy 
property, solar electric property, solar water heating 
property, and the transportation costs of crude oil.
    Division Q, otherwise referred to as the Protecting 
Americans from Tax Hikes (PATH) Act of 2015 provides for a 
number of tax credit extensions, tax administration provisions, 
program integrity provisions, and other miscellaneous tax 
provisions. Title I of Division Q included the tax extender 
provisions of this division, including 20 different temporary 
tax incentives were made permanent, falling into the following 
categories: (1) tax relief for families and individuals; (2) 
incentives for charitable giving; (3) incentives for growth, 
jobs, investment, and innovation; and (4) incentives for real 
estate investment. The remaining temporary tax provisions 
extended under this title were extended either for five years, 
through December 31, 2019, or for two years, through December 
31, 2016.
    Title II of this Division included over a dozen new program 
integrity provisions affecting certain refundable tax credits, 
aimed at reducing fraud, abuse, and improper payments from 
those refundable credit programs. Title III of Division Q 
contained a number of miscellaneous tax provisions, including 
family tax relief incentives such as reform of 529 plans, the 
tax treatment of distributions and rollovers from retirement 
plans, and changes to the tax treatment of real estate 
investment trusts. Title IV of Division Q provided for reforms 
of the Internal Revenue Service and the United States Tax Court 
such as the inclusion of a taxpayer bill of rights.

c) Trade Preference Extension Act of 2015 (P.L. 114-27)

    On March 4, 2015, Representative George Holding introduced 
H.R. 1295, a bill to extend the African Growth and Opportunity 
Act, the Generalized System of Preferences, the preferential 
duty treatment program for Haiti, and for other purposes. This 
legislation included a health care provision that would expand 
the population with access to dialysis care to those suffering 
from acute kidney injury. It also included an extension and 
modification of the Health Coverage Tax Credit, which provides 
financial support for the purchase of health insurance for 
eligible taxpayers, including eligible Trade Adjustment 
Assistance recipients. On April 15, 2015, the bill was passed 
by the House, as amended, under suspension of the rules. On 
June 29, 2015, the President signed the bill into law.

d) Reconciliation Act

    On September 29, 2015, the Ways and Means Committee marked 
up legislation in response to the reconciliation directive 
included in section 2002 of S. Con. Res. 11. Representative Tom 
Price, as Chairman of the House Committee on the Budget, 
reported an original measure, H. Rept. 114-293, compiling the 
submissions of the Committee, plus the Committees on Energy and 
Commerce and Education and the Workforce. The Rules Committee 
provided for the report to be considered as H.R. 3762. The bill 
passed the House on October 23, 2015. It passed the Senate with 
an amendment on December 3, 2015. The House agreed to the 
Senate amendment on January 1, 2016. The bill was presented to 
the President on January 7, 2016 and vetoed by the President 
the next day. On February 2, 2016, the House failed to overcome 
the President's veto.
    This bill repeals provisions of the Affordable Care Act, 
including many tax hikes and spending increases.

                     II. OVERSIGHT ACTIVITY REVIEW


                          A. Oversight Agenda

                       Committee on Ways and Means,
                             U.S. House of Representatives,
                                  Washington, DC, January 21, 2015.
Hon. Jason Chaffetz,
Chairman, Committee on Oversight & Government Reform,
2157 Rayburn House Office Bldg., Washington, DC.
Hon. Candice S. Miller,
Chairman, Committee on House Administration,
1309 Longworth House Office Bldg., Washington, DC.
    Dear Chairman Chaffetz 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 
114th 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 short- 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 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 114th Congress. Specifically, 
discuss and consider legislative and administrative proposals 
contained in the President's fiscal year 2016 and 2017 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.
     Highway Trust Fund (HTF). Oversight of the HTF and 
its financial condition, as well as the revenue streams that 
finance expenditures out of the HTF.
     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 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. Continue 
enforcement of major operating areas of the agency to ensure 
the nation's tax laws are being administered in a fair and 
impartial manner. Consider analyses and reports provided to the 
Congress by the IRS National Taxpayer Advocate, Treasury 
Inspector General for Tax Administration (TIGTA), and the GAO. 
Oversight of IRS funding and staffing levels needed to provide 
taxpayer assistance and enforce the tax law 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 2016 and 2017 budgets. Continue investigation related to 
the TIGTA audit report ``Inappropriate Criteria Were Used to 
Identify Tax-Exempt Applications for Review.''
     IRS Audit Selection Procedures. Oversight of the 
processes the IRS uses to select individuals and groups for 
audit. Continue coordination with GAO regarding ongoing audit 
work assessing IRS audit selection procedures and safeguards 
across all IRS business units.
     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 114th 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 2016 and 2017 budgets.
     Health Provisions Contained in the ``Affordable 
Care Act'' (ACA). Hearings and other activities regarding 
various health 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 health provisions, including its 
changes to the annual updates to Medicare Fee-For-Service's 
payment rates, changes to Medicare Advantage's payment rates, 
benefit changes to fee-for-service and Medicare Advantage, and 
creation of the Independent Payment Advisory Board.
     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 and reforming physician payment 
systems; 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; 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; benefits; 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; provider 
payments; and benefit design, and improving the program's long-
term sustainability
     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, the uninsured, employers, the 
economy, and state budgets; and adherence to the Administrative 
Procedures Act.

Matters under the Committee's Human Resources Jurisdiction

     Welfare Reform. Review proposals designed to 
better assist low-income families in increasing their work and 
earnings so they can escape poverty, including by developing 
innovative efforts to improve cooperation between and the 
performance of TANF, child care, social services and multiple 
other benefit programs. As part of this process, ensure that 
programs are rigorously evaluated and held accountable for 
achieving measurable performance goals, including substantive 
work and activity requirements for adult recipients, such as 
the TANF program has applied since 1996 reforms. Also review 
opportunities to prevent duplication, overlap, and 
fragmentation, in order to improve the overall effectiveness of 
efforts to serve low-income individuals. Examine associated 
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.
     Unemployment Compensation. Provide oversight of 
the nation's unemployment compensation benefits and employment 
security systems, 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, including through the implementation of the 
Preventing Sex Trafficking and Strengthening Families Act of 
2014.
     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, the implementation of the ABLE Act of 2014, and 
options to improve recipient outcomes and reduce administrative 
complexities in order to target program resources to those most 
in need. Review SSI interactions with the Social Security 
Disability Insurance program, as reforms required to restore 
the solvency of that program are considered.

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 and examine how best to improve work incentives in 
the DI program. Additionally, examine the interactions between 
the DI program and the Supplemental Security Income and 
Medicare programs.
     Stewardship of Social Security programs. Provide 
oversight of the management performance, and long-range 
strategic planning related to Social Security programs.
     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 implementation impacts, 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 
legislation to renew Trade Promotion Authority, strengthening 
the role of Congress in trade negotiations by specifying 
Congressional negotiating objectives and directions for the 
Administration, establishing requirements for consultation with 
Congress, mandating transparency, and providing a clear 
framework for Congressional consideration and implementation of 
trade agreements.
     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.
     Trans-Pacific Partnership (TPP) Negotiations. 
Continued consultation with the Administration and U.S. 
stakeholders concerning the negotiations and specifying Member 
views on U.S. negotiating positions, with the goal of 
concluding a comprehensive and high-ambition agreement.
     Trans-Atlantic Trade and Investment Partnership 
(TTIP) Negotiations. Continued consultation with the 
Administration and U.S. stakeholders concerning the 
negotiations and specifying Member views on U.S. negotiating 
positions, with the goal of concluding a comprehensive and 
high-ambition agreement.
     Other Bilateral, Regional, and Plurilateral 
Negotiations. Continued consultation with the Administration 
and U.S. stakeholders concerning the Trade in Services 
Agreement (TiSA) negotiations, bilateral investment treaty 
negotiations, and other potential negotiations.
     World Trade Organization (WTO). Oversight of 
implementation of the Trade Facilitation Agreement (TFA), 
expansion of the Information Technology Agreement (ITA), and 
negotiations for the Environmental Goods Agreement (EGA). 
Oversight of U.S. goals in the WTO, dispute settlement, and WTO 
accessions.
     Preference Programs. Oversight and renewal of 
major U.S. trade preference programs, including the Generalized 
System of Preferences (expired July 2013) and the African 
Growth and Opportunity Act (expiring September 30, 2015).
     Miscellaneous Tariff Bill (MTB). Consideration of 
legislation concerning noncontroversial bills to eliminate or 
reduce duties on products not made in the United States, in 
accordance with bipartisan transparency guidelines and House 
Rules.
     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. Particular oversight of 
continuing barriers imposed by China and India. 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.
     Trade Sanctions. Oversight concerning import 
sanctions with, among others, Iran, Russia, Cuba, North Korea, 
Syria, and Burma.
     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 114th Congress and the 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 114th Congress progresses over the coming two 
years.
            Sincerely,
                                                 Paul Ryan,
                                                          Chairman.

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


                       SUBCOMMITTEE ON OVERSIGHT

Overview

    The Ways and Means Oversight Subcommittee has been 
exceptionally active and effective during the 114th Congress. 
The Subcommittee's work has shed light on waste, fraud, and 
abuse, and caused substantive changes in the administration and 
private sector via legislation and public pressure. Over the 
last two years, the Subcommittee has held sixteen hearings. The 
hearings have touched on numerous areas under the Committee's 
jurisdiction, including IRS administration, tax law, the 
Affordable Care Act, and Medicare. Chairman Brady and Oversight 
Subcommittee Chairman Roskam, along with other Committee 
members, have sent 95 discrete Oversight letters (this number 
does not include multiple, identical letters to different 
recipients on the same topic, such as the letters Chairman 
Brady, Chairman Hatch, and Chairman Roskam sent to 56 tax-
exempt private colleges and universities).
    In pursuit of the Committee's oversight efforts, Chairman 
Brady has sent four subpoenas for documents and eleven 
subpoenas for deposed testimony. Oversight Subcommittee staff 
have taken nine transcribed interviews and one deposition. 
Members have introduced nineteen Oversight-related bills, and 
the Committee has marked up and the House has passed sixteen of 
those bills (three bills have seen no movement so far). The 
following sections detail how the Subcommittee's activity over 
this Congress, quantified above, has resulted in substantive 
change and advanced the Committee's work in many areas of its 
jurisdiction.
            Actions Taken

Full Committee Hearings

            a) Rising Health Insurance Premiums Under the Affordable 
                    Care Act (July 12, 2016)
    The full Committee held an oversight hearing on the cost of 
health insurance under the ACA. Witnesses included Joel White, 
Director of the Council for Affordable Health Coverage; Chris 
Condeluci, Principal at CC Law and Policy; Tom Harte, an 
insurance broker from New Hampshire; and Peter Lee, the 
Executive Director of Covered California. Members discussed the 
steep proposed increases in premiums under the ACA, which were 
up as much as 50 percent in states like Tennessee. In October 
2016, the Administration revealed that in states covered by the 
federal exchange, beneficiaries would see plans in a key 
category increase by 25 percent on average in 2017.

Subcommittee Hearings

            a) Protecting Small Businesses from IRS Abuse, Part I (Feb. 
                    11, 2015)
    The Subcommittee held a hearing to examine the IRS's use of 
civil asset forfeiture laws to seize the bank accounts of small 
businesses not engaged in criminal activity and how the IRS and 
Department of Justice (DOJ) applied the banking structuring 
laws to these business owners, which resulted in them 
forfeiting funds via settlement without proof of any criminal 
wrongdoing. Federal civil asset forfeiture law allows law 
enforcement agencies, including IRS Criminal Investigation, to 
seize money and property involved in illegal activity. The law 
was designed to recover ill-gotten gains and stop criminal 
enterprises. However, the IRS has used the authority to seize 
bank accounts when it suspected those accounts to be involved 
in violating a statute that prohibits structuring--i.e., making 
cash deposits in amounts of less than $10,000 to avoid bank 
reporting requirements. Prior to the hearing, the IRS changed 
its policy to limit seizures based on allegations of 
structuring to assets linked to other criminal activity, and at 
the hearing, IRS Commissioner Koskinen apologized to people who 
were treated inappropriately under the IRS's former polices. 
The Subcommittee held a second hearing on this same topic on 
May 25, 2016, and Chairman Roskam and Mr. Crowley introduced a 
bipartisan legislative solution (H.R. 5523) that has passed the 
House and been introduced in the Senate (S. 3353).
            b) Use of Data to Identify Emerging Trends in Medicare 
                    Fraud (March 24, 2015)
    The Subcommittee held a hearing on the use of data 
analytics to stop Medicare fraud. In 2014, the federal 
government lost $124.7 billion to improper payments across 124 
programs--almost half of which was attributable to Medicare. In 
2014, Medicare Parts A and B, collectively known as the Fee-
for-Service program, had an estimated improper payment rate of 
12.7 percent, representing approximately $45.7 billion in 
improper payments. Because of Medicare's size and 
susceptibility to waste, fraud, and abuse, the program has been 
on the Government Accountability Office's (GAO) high risk 
program list since the list's inception in 1990. The hearing 
examined the need for the government to develop new ways to 
identify fraud schemes. Witnesses discussed the Fraud 
Prevention System (FPS), which the Centers for Medicare and 
Medicaid Services (CMS) developed in accordance with the Small 
Business Jobs Act of 2010. Although CMS spent $100 million to 
develop the FPS, it was unclear whether FPS had been yielding 
optimal returns. In 2014, CMS argued that the program yielded 
$5 for every $1 invested, but according to the HHS Office of 
Inspector General (OIG), the real return on investment is 
closer to $1.34 to $1, explaining that only a fraction of the 
$210 million in improper payments the FPS identified will be 
returned to taxpayers.
            c) The 2015 Tax Filing Season (April 22, 2015)
    The Subcommittee held its annual hearing focusing on the 
IRS's management of the 2015 tax filing season a week after the 
conclusion of the filing season. Commissioner Koskinen was the 
sole witness. The hearing focused on the significant decline in 
taxpayer assistance in 2015 as compared to previous years 
despite the fact that Congress level-funded taxpayer assistance 
from 2014 to 2015. The Majority staff of the Committee released 
a report highlighting the diversion of funding away from 
taxpayer assistance toward other priorities, as well as 
outlining several areas of wasteful spending that the IRS 
continued despite its budget cuts. The GAO has reported to the 
Subcommittee that the IRS has absorbed $1.2 billion in budget 
cuts since fiscal year 2010.
            d) The Use of Administrative Actions in ACA Implementation 
                    (May 20, 2015)
    The Subcommittee held a hearing on executive overreach in 
the implementation of the Affordable Care Act. Congress 
provided the Administration with discretion over how to 
implement some portions of the ACA, and in these instances, 
Congress is responsible for mitigating the adverse effects and 
unintended consequences of the Administration's use of that 
discretion. In other cases, however, Congress withheld 
discretion and the Administration is bound to carry out the law 
as written or seek a legislative change. Instead of doing so, 
the Administration has implemented numerous unilateral changes 
that are worthy of Congressional oversight. The hearing 
examined executive overreach in the implementation of the 
premium tax credits, the Federal exchange, the cost sharing 
reduction program, the transitional policy, the employer 
mandate delay, and the Medicare Advantage bonus program 
demonstration. This hearing was one of many projects that the 
Oversight Subcommittee focused on during the 114th Congress 
that underscore the importance of the separation of powers and 
Congress's role as a check on the executive branch.
            e) Rising Health Insurance Premiums Under Obamacare (June 
                    24, 2015)
    The Subcommittee held a hearing to examine rising premium 
estimates for plans sold on the ACA exchanges. Insurance 
companies in many states announced double digit increases in 
premium costs. Three state insurance commissioners (Julie 
McPeak from Tennessee, Al Redmer, Jr. from Maryland, and Mike 
Kreidler from Washington) testified about the ACA's impact on 
their states and insurance costs. The Subcommittee also heard 
from Seth Chandler, a law professor specializing in health care 
and insurance. This was the first of two hearings on this issue 
in the 114th Congress-the second was July 12, 2016.
            f) IRS Audit Selection Process (July 23, 2015)
    After the Committee learned that the IRS was targeting non-
profit organizations applying for tax-exempt status, it asked 
the GAO to conduct reviews of the IRS's audit selection process 
to see whether it was possible that targeting could happen in 
that area as well. The GAO's first report focused on the IRS's 
Tax Exempt and Government Organizations division (TE/GE). In 
July 2015, the Subcommittee held a hearing highlighting the 
findings of the report, with the GAO and Commissioner Koskinen 
testifying. The GAO's review found that the IRS did not have 
sufficient safeguards in place to ensure fairness, and there 
were also problems in internal controls and selection 
processes. The GAO concluded that the lack of safeguards meant 
that it was possible that the IRS could select someone for 
audit based on personal beliefs, including political, 
educational, or religious beliefs.
            g) Hearing on the Department of Labor's Proposed Fiduciary 
                    Rule (Sept. 30, 2015)
    The Subcommittee examined the Department of Labor's (DOL) 
proposed rule relating to the definition of fiduciary in 
September 2015. The hearing focused on the negative effects the 
rule would have, particularly by making it more difficult for 
low- and middle-income investors to access financial advice and 
save for their retirement. Witnesses discussed how many people 
with IRAs and other retirement accounts might have to switch to 
different plans or pay significant fees under the rule. A small 
business owner also testified that the rule would make it 
impossible for her to afford to offer retirement plans for her 
employees.
            h) The Rising Costs of Higher Education and Tax Policy 
                    (Oct. 7, 2015)
    The Subcommittee held a hearing to examine whether the 
favorable tax treatment given to colleges and universities is 
fully justified given the rising costs of higher education and 
student outcomes. The Subcommittee heard from a wide range of 
witnesses, including tax law professors, an economics professor 
who studies the drivers of tuition increases, an economist from 
the Federal Reserve Bank of New York who wrote a study 
validating the Bennett Hypothesis (i.e., the argument that 
increases in federal student aid lead to tuition increases), 
and representatives from college and university associations. 
The hearing was the start of a broader look at college and 
university endowments, as well as the tax-exempt sector 
generally.
            i) Hearing on Iran Terror Financing and the Tax Code (Nov. 
                    4, 2015)
    In the wake of the Joint Comprehensive Plan of Action 
(JCPOA) agreement with Iran, the Ways and Means Committee asked 
President Obama whether he planned to waive certain tax 
provisions with respect to Iran. These provisions, outlined in 
section 901(j) of the Internal Revenue Code, prohibit companies 
from claiming foreign tax credits for business conducted with 
countries with which the United States has severed diplomatic 
relations or are state sponsors of terrorism. In November 2015, 
the Subcommittee held a hearing exploring those tax provisions 
with respect to Iran and Iran's past support for terrorism. One 
witness, Ken Stethem, testified about the death of his brother, 
Rob, in the hijacking of TWA Flight 847 in 1985, a terrorist 
attack funded by Iran. Tax experts testified about problems in 
the existing law and provisions that could strengthen the law 
and make it more difficult for companies to do business with 
Iran and other state sponsors of terrorism.
            j) Tax-Exempt Colleges and Universities: Encouraging the 
                    Free Exchange of Ideas (March 2, 2016)
    After learning that Georgetown Law Center barred a student 
from passing out flyers to advocate for then-presidential 
candidate Bernie Sanders, arguing that such activity could 
violate its tax-exempt status, the Subcommittee held a hearing 
regarding free expression on tax-exempt college campuses. At 
the hearing, law student Alexander Atkins testified about his 
experience at Georgetown and the strides he was making in 
persuading the school to allow students to advocate for 
political candidates on campus. A student representative from 
the Princeton Open Campus Coalition testified about the 
Coalition's efforts to promote free expression at Princeton. 
Princeton professor of constitutional law and jurisprudence 
Robert George testified about the importance to our country of 
free expression at universities and colleges, and the director 
of litigation at the Foundation for Individual Rights in 
Education testified about a concerning trend of colleges 
suppressing free expression by arguing that expression could 
endanger their tax-exempt status. The hearing created a record 
of support firmly in favor of free expression on college 
campuses and linked that support to the reason for giving 
colleges and universities a substantial benefit through their 
tax-exempt status.
            k) The 2016 Tax Filing Season (April 19, 2016)
    The Subcommittee held its annual hearing to review the 
IRS's performance during the 2016 tax filing season. The 
hearing focused on trends in the filing season, as well as 
problems taxpayers face when filing their taxes and interacting 
with the IRS. The hearing also addressed identity theft related 
tax fraud and cybersecurity risks. Congressman Jim Renacci 
testified about his experience as a victim of identity theft. 
IRS Commissioner Koskinen, GAO Acting Director Jessica Lucas-
Judy, and Treasury Deputy Inspector General for Investigations 
Tim Camus also testified. Members discussed ways to better 
detect and prevent identity theft and how to address the 
multiple cyber-attacks that have compromised taxpayer 
information in recent years.
            l) Protecting Small Businesses from IRS Abuse, Part II (May 
                    25, 2016)
    The Subcommittee continued its oversight of the IRS's use 
of civil asset forfeiture laws against small businesses in a 
second hearing. In August 2015, almost all members of the 
Subcommittee sent a bipartisan request that the IRS review 
closed cases in which it had seized assets based on allegations 
of structuring and to consider returning funds in cases that 
would not have been brought under the IRS's current policies. 
At this hearing, three people from whom the IRS had seized 
assets testified about their petitions requesting that the IRS 
return their funds. IRS Commissioner Koskinen, IRS Chief of 
Criminal Investigation Richard Weber, and Deputy Assistant 
Attorney General Ken Blanco also testified and faced bipartisan 
outrage from all members of the Subcommittee for their 
treatment of these small businesses. After the hearing, 
Commissioner Koskinen promised Subcommittee Chairman Roskam to 
implement a review process, and within weeks, notified more 
than 1,400 individuals that they could petition the IRS to 
reconsider their cases. The Subcommittee's oversight of that 
petition and review process is ongoing.
            m) Defying the Constitution: The Administration's Unlawful 
                    Funding of the Cost Sharing Reduction Program (July 
                    7, 2016)
    After an eighteen-month investigation into the 
Administration's decision to fund the ACA's cost sharing 
reduction (CSR) program from funds dedicated to tax credits, 
without an appropriation for the CSR program, the Subcommittee 
held a hearing to call the Administration to account for its 
actions. IRS Commissioner Koskinen, HHS Acting Deputy Secretary 
Mary Wakefield, Treasury Assistant Secretary for Tax Policy 
Mark Mazur, and Office of Management and Budget Senior Advisor 
for Budget Michael Deich testified. Their testimony highlighted 
that the Administration did not have a legal justification for 
using unappropriated funds to pay for the CSR program.
            n) Back to School: A Review of Tax-Exempt College and 
                    University Endowments (Sept. 13, 2016)
    The Subcommittee held a ``back to school'' hearing to 
continue examining how colleges and universities are benefiting 
students and their communities in light of their tax-exempt 
status. Witnesses included Dr. Neal McCluskey of the Cato 
Institute, testifying about the drivers of tuition increases; 
academics Mark Schneider and Dr. Sandy Baum testifying about 
endowment tax policy; and Washington College President Sheila 
Bair and Berea College Vice President for Finance Jeff Amburgey 
discussing innovative ways their institutions reduce costs for 
students.
            o) Health Care Fraud Investigations (Sept. 28, 2016)
    The Subcommittee held a hearing on Medicare and health care 
fraud investigations. The Subcommittee heard from witnesses 
including Barbara McQuade, U.S. Attorney for the Eastern 
District of Michigan; Abhi Dixit, a field agent from the HHS 
Office of the Inspector General; and Scott Ward, a Zone Program 
Integrity Contractor who works for CMS. The hearing focused on 
how law enforcement agencies identify and investigate potential 
fraud cases. The hearing highlighted the case of Dr. Farid 
Fata, an oncologist who purposely misdiagnosed his patients in 
order to administer chemotherapy and other treatments in order 
to bill Medicare and other private insurers for the treatments. 
Dr. Fata's actions resulted in the deaths of several patients. 
Witnesses also discussed the need for coordination between law 
enforcement agencies and advancements in data analytics.

Investigations

Patient Protection and Affordable Care Act Investigations

            a) Cost Sharing Reduction Payments
    In January 2015, the Ways and Means Committee, jointly with 
the Energy and Commerce Committee, began investigating the ACA 
Cost Sharing Reduction (CSR) program, focusing on concerns that 
the Administration is funding the program without an 
appropriation by using a permanent, indefinite appropriation 
for tax credits in violation of the Constitution.
    After issuing three letters in 2015 requesting information 
from HHS and Treasury, on January 20, 2016, Chairman Brady 
issued deposition subpoenas to IRS Chief Financial Officer 
Robin Canady, IRS Deputy Chief Financial Officer Greg Kane, and 
IRS General Counsel William Wilkins. Chairman Brady also issued 
a subpoena for documents to Treasury Secretary Jacob Lew. On 
May 4, 2016, the Committee issued a document subpoena to HHS.
    After Committee staff engaged in extensive discussions with 
Treasury staff, Chairman Brady held the subpoenas in abeyance 
as an accommodation contingent upon Treasury's agreement to 
make certain employees available for transcribed interviews.
    At the interviews, Treasury, HHS, and OMB counsel 
repeatedly refused to allow witnesses to answer questions 
central to the Committee's investigation. At the conclusion of 
Mr. Fisher's transcribed interview, the Subcommittee served Mr. 
Fisher with a deposition subpoena. Committee staff deposed Mr. 
Fisher on May 11, 2016. On May 24, 2016, the Committee voted to 
release the transcript of Mr. Fisher's deposition.
    Majority Committee staff, along with the Energy and 
Commerce Majority Committee staff, drafted and published a 156-
page staff report entitled ``Joint Congressional Investigative 
Report into the Source of Funding for the ACA's Cost Sharing 
Reduction Program.''
    On July 7, 2016, the Ways and Means Oversight Subcommittee 
held a hearing titled: Defying the Constitution: The 
Administration's Unlawful Funding of the Cost Sharing Reduction 
Program. The Committee released the staff report that morning 
in conjunction with the hearing. At the hearing, witnesses 
representing HHS, Treasury, OMB, and the IRS refused to answer 
substantive questions about the Administration's decision to 
fund the CSR program without an appropriation.
    In August 2016, the Chairman Brady issued subpoenas to take 
the deposed testimony of officials from HHS, Treasury, and OMB 
regarding the agencies' obstruction of the Committee's document 
subpoenas and the substance of the investigation. Via 
negotiations with each agency, the Committee agreed to withdraw 
the deposition subpoenas contingent upon the agencies allowing 
staff to review subpoenaed documents in camera. Those reviews 
are ongoing.
            b) Basic Health Program
    The Ways and Means Committee, along with the Energy and 
Commerce Committee, has been seeking information from HHS on 
the Affordable Care Act's Basic Health Program (BHP) since June 
2015. Like the CSR payments, the Administration has funded the 
BHP payments from the Premium Tax Credit account, even though 
Congress has not given the Administration an appropriation to 
make these payments. In September 2015, after a meeting with 
HHS Assistant Secretary Ellen Murray, the Committees requested 
specific documents mentioned in the meeting.
    HHS produced some documents responsive to the request, but 
redacted some of those documents and withheld several others. 
Staff viewed the complete versions of the redacted documents in 
camera on February 5, 2016, but several documents remain 
outstanding.
    On March 29, 2016, Chairman Brady, along with the Committee 
on Energy and Commerce Chairman Upton issued subpoenas for the 
specific requested documents that HHS had not produced to the 
Committee. Aside from several hundred pages of publicly 
available documents, HHS provided only a single page responsive 
to the Committee's request. HHS provided some additional 
documents on April 12, 2016, and September 8, 2016.
            c) Special Enrollment Periods
    The Committee remains concerned that there are weak 
controls in CMS's special enrollment period (SEP) policies. 
Special enrollment periods allow individuals who meet specific 
criteria to apply for health insurance coverage outside the 
annual open enrollment period. The process, however, is 
confusing and vulnerable to abuse. In particular, the National 
Association for Insurance Commissioners has highlighted the 
lack of documentation requirements as a major factor that leads 
to abuse. On February 4, 2016, Chairman Roskam sent a letter to 
CMS asking for information on the use of SEPs and steps CMS is 
taking to mitigate potential abuse. Staff from the Senate 
Finance Committee, House Committee on Energy and Commerce, and 
the Ways and Means Committee have asked the GAO to review the 
effectiveness of SEP enrollment controls as part of a broader 
ACA review. Since the Committee began examining SEP controls 
and policies, CMS has announced several SEP policy changes. 
Staff will continue to review the implementation of those 
policies.
            d) CO-OPs
    The ACA created the Consumer Operated and Oriented Plans 
(CO-OPs), which are non-profit insurance companies that offer 
plans on the ACA exchanges. In 2013, CMS loaned the CO-OPs $2.4 
billion to establish operations. To date, of the twenty-three 
CO-OPs that began operating in 2014, seventeen have collapsed, 
and only five remain operational, and it appears unlikely that 
they will re-pay much of the $2.4 billion. On September 30, 
2015, Chairman Brady, along with Chairman Roskam, and Rep. 
Adrian Smith, sent a letter to CMS asking about their efforts 
to monitor the CO-OPs' financial health as well as steps they 
are taking to ensure taxpayer dollars are protected. 
Additionally, the Health Subcommittee, with support from the 
Oversight Subcommittee, held a hearing on the CO-OP program on 
November 3, 2015, where CMS testified. On February 5, 2016, 
Committee staff reviewed CMS documents related to CO-OP 
oversight in camera.
            e) Reinsurance
    The ACA Reinsurance program is one of the law's three risk 
mitigation programs, collectively referred to as the ``3Rs.'' 
The program was intended to provide buffer payments to insurers 
whose enrollees made higher than expected claims during the 
first three years of the law's implementation. Over three 
years, the Reinsurance program was intended to collect $25 
billion from insurance companies: $20 billion to fund the 
Reinsurance program, and $5 billion to the Treasury as an 
offset for other ACA spending. However, CMS has taken funds 
that were supposed to be deposited in the Treasury and is using 
it to pay off health insurers' reinsurance claims. Congress 
expressly prohibited diversion of these funds to pay off 
reinsurance claims, and even CMS's previous regulations would 
not have allowed the funds to be diverted in this manner.
    Committee staff requested a legal analysis by the 
Congressional Research Service. CRS concluded that CMS's 
interpretation ``would appear to be in conflict with a plain 
reading of Sec. 1341(b)(4) [the relevant part of the 
statute].'' Because the statute unambiguously states that 
``each issuer's contribution'' contain an amount that reflects 
``its proportionate share'' of the U.S. Treasury contribution, 
and that these amounts should be deposited in the General Fund 
of the U.S. Treasury, a contrary agency interpretation would 
not be entitled to deference under Chevron.
    On February 9, 2016, Chairman Brady, along with Chairman 
Roskam and Chairman Tiberi, sent a letter to HHS Secretary 
Burwell requesting documents regarding the illegal diversion of 
funds intended to be deposited to the Treasury to ACA's 
reinsurance program. The Department has briefed Committee staff 
on the program, but has yet to produce documents requested in 
the February 9 letter or provide a legal basis for withholding 
those documents. Additionally, the Energy and Commerce 
Committee asked Secretary Burwell about the legal authority to 
divert these funds at a hearing on February 24, 2016.
    Currently, CMS is in the process of collecting 
contributions from plans in the 2015 and 2016 coverage years as 
well as paying reinsurance claims over the same time period. On 
March 23, Chairmen Brady and Upton sent a letter to CMS Acting 
Administrator Andy Slavitt reiterating that this diversion of 
funds is illegal and warning that CMS risks violating the Anti-
Deficiency Act should it spend the illegally diverted money.
    On April 13, 2016, the Committee, along with Energy and 
Commerce, Senate Finance, and other committees sent a request 
to GAO for a legal opinion on the Administration's policy. GAO 
issued its ruling on September 30, 2016, finding that ``HHS 
lacks authority to ignore the statute's directive to deposit 
amounts from collections under the transitional reinsurance 
program in the Treasury and instead make deposits to the 
Treasury only if its collections reach the amounts for 
reinsurance payments specified in section 1341.'' Despite two 
opinions by legal experts at CRS and GAO, the Administration 
has indicated that they would continue to allocate money as 
they determined appropriate. As a result, Chairman Brady, along 
with Chairman Roskam and Chairman Tiberi in November sent 
additional requests for information to several insurers about 
the program.
            f) ACA Exchanges and Plan Standardization
    In March 2016, CMS finalized regulations that would create 
a new certification for plans on the Exchange. To qualify for 
this certification, qualified health plans (QHP) must conform 
to a standardized cost-sharing structure proposed by CMS. While 
CMS has stated that it would not require issuers to offer these 
standardized plans, it intends to promote such plans on the 
exchange and may mandate them in the future. Chairman Brady, 
Chairman Upton, and 32 members of the Ways and Means and Energy 
and Commerce committees sent a letter to CMS on April 29, 2016, 
expressing concerns. CMS announced on September 6, 2016, 
additional plans to offer standardized plans for HSA-compliant 
HDHPs addressing one of the members' concerns. CMS responded to 
the member's letter on September 16, 2016, after review, staff 
concerns still remain and will continue to monitor the 
implementation of these standardized options.

Health Care Investigations

            a) Center for Medicare and Medicaid Innovation
    The Affordable Care Act established the Center for Medicare 
and Medicaid Innovation (CMMI), which tests payment and 
delivery system models for Medicare and Medicaid. The statute 
gave CMMI $1 billion in funding per year indefinitely, meaning 
that the program is not subject to annual appropriations. 
Previously, the Committee raised concerns about the CMMI's 
transparency, particularly in its criteria for awarding 
projects. GAO has also raised concerns about potential 
duplication. Chairman Roskam sent a letter to CMS on November 
12, 2015, asking for information on projects conducted by CMMI.
            b) Stark Law: Self-Referral Disclosure Reporting Protocol
    On December 7, 2015, the Committee sent a letter to CMS on 
the Stark Self-Referral Disclosure Protocol (SRDP), a mechanism 
that allowed providers to report technical violations and pay a 
reduced penalty. Additionally, the Oversight Subcommittee held 
a roundtable with the Senate Finance Committee to discuss 
problems with the Stark Law. Members and staff heard from 
numerous industry experts on problems they face in complying 
with Stark requirements.
            c) Medicare Fraud Prevention and the Use of Data
    Every year, billions of taxpayer dollars are lost to 
Medicare fraud. In 2015, nearly $60 billion was lost to fraud 
and other improper payments. Last year, the Subcommittee held a 
hearing on the use of data analytics in addressing fraud. This 
year, on September 28, the Subcommittee held a hearing that 
discussed fraud from the perspective of investigators in the 
field, particularly their experiences combatting fraud, the 
motivation behind those who commit health care fraud, different 
types of criminals, and cases involving patient harm. The 
Committee has spent time assessing the effectiveness of the 
Fraud Prevention System (FPS) at CMS. On October 6, 2015, 
members from the Subcommittee visited the Centers for Program 
Integrity in Baltimore that housed the FPS and received a 
demonstration of the system. The Committee has sent several 
letters to CMS on the FPS, most recently on September 12, 2016, 
when the Chairman Brady, Chairman Tiberi and Chairman Roskam, 
along with Chairmen from the Energy and Commerce Committee and 
Senate Finance Committee, sent a request for data on the impact 
of FPS.

IRS Investigations

            a) IRS Civil Asset Forfeiture
    For a number of years prior to October 25, 2014, the IRS 
used its civil asset forfeiture authority to seize assets of 
individuals and small business owners it believed were 
``structuring'' bank transactions--that is, keeping their 
transactions below $10,000 to avoid IRS reporting requirements. 
The law that criminalizes structuring is designed to help the 
government capture money launderers, drug runners, and the 
like. Instead of focusing their attention on major criminal 
activity, however, the IRS began seizing funds from individuals 
and small business owners that did a lot of cash business and 
frequently made deposits of less than $10,000. The IRS would 
hold the funds--oftentimes, most of the business's or 
individual's entire savings--until the property holders agreed 
to settle the case, even if the property owners continued to 
insist on their innocence of structuring. Many of these people 
explained that their insurance policies only protected up to 
$10,000 of cash on hand in their stores, so they would deposit 
funds as they got close to $10,000, or a bank teller had told 
them that it would save paperwork if they kept their cash 
deposits under $10,000. After the Ways and Means Committee 
began raising questions about the IRS's seizure and settlement 
practices, on October 25, 2014, the IRS issued a policy saying 
it would no longer seize structured funds unless they came from 
an illegal source.
    In February 2015, the Oversight Subcommittee held a hearing 
at which Commissioner Koskinen apologized to the victims for 
the IRS's actions. Several of the victims petitioned the IRS 
and DOJ to return their funds. In August 2015, all members of 
the Oversight Subcommittee joined in a request asking the IRS 
and DOJ to review all civil asset forfeiture cases initiated by 
the IRS based on allegations that people structured their 
financial transactions to avoid reporting requirements and to 
return funds in cases where appropriate. On December 2, 2015, 
the Subcommittee contacted the IRS and DOJ to request a 
briefing on the status of the review process. The agency staff 
response led staff to believe that Treasury, IRS, and the DOJ 
had not yet taken any action to commence the review process. 
The agencies delayed meeting with Subcommittee Chairman Roskam 
until February 12, 2016--more than two months after the staff 
initially requested the meeting. At that briefing, it was 
unclear whether the agencies were planning to conduct such a 
review, although a week after that meeting, the IRS did return 
more than $100,000 to one victim. On March 23, 2016, the 
Subcommittee sent another letter to the IRS, Treasury, and the 
DOJ, reiterating the Subcommittee's request that those agencies 
review all pending petitions for the remission of funds and 
establish a process to review similar cases.
    On May 25, 2016, the Subcommittee held Part II of its 
hearing examining the issue at which several victims testified 
on the first panel and IRS Commissioner Koskinen, IRS Chief of 
Criminal Investigation Richard Weber, and DOJ Deputy Assistant 
Attorney General Ken Blanco testified about their current 
policies and practices and the review of petitions. Every 
member of the Subcommittee called for the Administration to 
give the petitions a fair review process and return money to 
the victims in appropriate cases.
    On June 15, 2016, the IRS announced that it would notify 
all people from whom the IRS had seized assets based on a 
suspicion of structuring since 2010 that they could petition 
the IRS to reconsider their cases. The IRS sent notification 
letters to more than 1500 people and thus far has received 
about 400 petitions. The IRS has reviewed approximately half of 
those petitions to date and has granted full remission of funds 
in 84 cases under its jurisdiction. It also has recommended 
full mitigation in 89 cases that currently fall under the DOJ's 
jurisdiction. In a meeting on September 28, 2016, the DOJ 
assured Chairman Roskam and Ranking Member Lewis that it is 
reviewing those petitions. So far, the DOJ has returned $29,500 
to the Sowers family, Maryland dairy farm owners who testified 
at both Subcommittee hearings, but has not granted any other 
petitions to date.
    The civil asset forfeiture investigation also brought to 
light potential prosecutorial misconduct in several cases. At 
the Oversight Subcommittee's February 2015 hearing, two 
witnesses whose assets had been seized testified about how the 
Assistant U.S. Attorneys in their cases had threatened them 
and, in one case, increased a penalty because the witness had 
spoken to the press. On March 16, 2015, Oversight Subcommittee 
Chairman Roskam and Ranking Member Lewis wrote Attorney General 
Holder asking him to investigate the conduct of those 
prosecutors. On June 7, 2016, Chairman Roskam and Ranking 
Member Lewis sent another letter asking Attorney General Lynch 
to provide a status update on those investigations and to 
investigate the conduct of a third prosecutor who sent a 
threatening email to one victim of the IRS's abuse after the 
Subcommittee had raised the victim's case during the hearing. 
The DOJ's Office of Professional Responsibility has 
investigated and closed two of those cases and continues to 
investigate the third.
    Chairman Roskam and Rep. Joe Crowley (D-NY) introduced H.R. 
5523 Clyde-Hirsch-Sowers RESPECT Act on June 16, 2016 and the 
Committee marked up the bill on July 7, 2016. The Committee 
ordered the bill favorably reported to the House of 
Representatives, and the bill was passed by the House on 
September 22, 2016, by a vote of 415-0. Senators Tim Scott (R-
SC) and Sherrod Brown (D-OH) introduced a companion bill, S. 
3353 in the Senate.
            b) IRS Diversion of Funds from Customer Service
    In 2015, Commissioner Koskinen announced that due to budget 
cuts, the IRS would have to do ``less with less'' and that 
customer service for the 2015 filing season was ``abysmal.'' 
People waited for hours trying to talk to IRS employees, only 
to be hung up on. The Committee investigated the poor customer 
service because taxpayer services was level-funded by Congress 
from 2014 to 2015. The Committee discovered that in fact, the 
IRS had cut its own taxpayer service budget by diverting 
funding away from its user fee account towards other 
priorities. This led to significant problems in customer 
service. The Committee highlighted the IRS's decisions in a 
report that showed how the IRS diverted funding and prioritized 
other issues above serving taxpayers. The IRS changed its 
strategy for 2016 and had far better customer service. The GAO 
has reported to the Subcommittee that the IRS has absorbed $1.2 
billion in budget cuts since fiscal year 2010.
            c) Lack of Controls in IRS Audit Selection Practices
    After the Committee learned that the IRS targeted 
conservative groups applying for tax-exempt status, it was 
concerned that this targeting could happen in other divisions 
within the agency, particularly in audit selection. Therefore, 
the Committee asked the GAO to review each business unit and 
audit selection process within the IRS to ensure that audits 
are selected fairly and without bias. To date, GAO has released 
six reports highlighting problems with the IRS's audit 
selection process. In particular, the reports reveal that the 
IRS does not have procedures in place to ensure fairness, and 
there is risk that organizations could be selected for audit 
unfairly, including for political or religious views. GAO's 
work is ongoing. The Committee held a hearing in July 2015 on 
one of the reports, and wrote to the IRS in September 2016 
asking about the status of the 38 recommendations GAO made to 
the IRS. According to the IRS, currently, of the 38 
recommendations, 12 have been implemented, with 10 expected to 
be implemented by the end of October 2016, with the remaining 
16 still in progress.
            d) IRS Document Destruction and Preservation Practices
    Over the past four years, the Committee's investigations 
have demonstrated that the IRS does not have sufficient 
controls in place to preserve documents, nor does it have 
systems that allow it to search and produce documents 
appropriately in the course of litigation and in responding to 
FOIA requests and congressional oversight. This year, the IRS 
disclosed that it had destroyed documents subject to a 
litigation hold in the course of FOIA litigation against 
Microsoft. On January 22, 2016, Chairman Brady and Mr. Roskam 
sent the IRS a letter requesting information regarding why the 
IRS destroyed those documents.
    It appears that the IRS is not in full compliance with the 
Federal Records Act or the National Archives and Records 
Administration. As follow up to the January 22 letter and as a 
next step in the investigation, Chairman Brady has asked TIGTA 
to investigate the IRS's document preservation and production 
practices, and TIGTA's investigation is underway. Tangentially 
to that investigation, TIGTA released a report in October 2016 
stating that the IRS had wasted $12 million by purchasing 
licenses to implement an email and record storage system that 
did not meet the IRS's own internal security requirements.

Tax-Exempt Organization Review

            a) Colleges and Universities
    On October 7, 2015, the Oversight Subcommittee held a 
hearing regarding several issues pertaining to colleges and 
universities, including the favorable tax treatment of their 
endowments, the rising costs of tuition, and the means by which 
they determine executive compensation. Many members expressed 
concerns that tuition increases are far exceeding inflation and 
yet, at the same time, more than 90 schools have endowments 
exceeding $1 billion. Furthermore, the method by which the IRS 
determines that private schools' executive compensation is 
``reasonable'' is largely by comparing the compensation to that 
of similarly situated schools, which becomes a one-way avenue 
for compensation to continue to increase.
    On September 13, 2016, the Oversight Subcommittee held a 
second hearing on similar topics, although this time, in 
addition to expert testimony about the drivers of tuition 
increases and tax policy, the Subcommittee heard from several 
institutions about what they are doing to make college more 
affordable for students. The Berea College Vice President of 
Finance Jeff Amburgey explained how Berea does not charge any 
tuition at all, and Washington College President Sheila Bair 
discussed innovative measures she has undertaken to help 
students, such as matching funds saved in 529 plans, paying of 
students' federal loans, and fully funding tuition for low-
income, high potential first-generation college students.
    Additionally, Senate Finance Committee Chairman Hatch and 
Ways and Means Committee Chairman Brady and Oversight 
Subcommittee Chairman Roskam sent a letter on February 8, 2016, 
to all private colleges and universities with endowments of $1 
billion or more (56 institutions). All 56 colleges and 
universities submitted their responses by the April 1 deadline. 
In September, staff sent follow-up requests to sixteen 
institutions to better understand their responses regarding 
endowment management costs and financial aid, and all of those 
institutions provided their responses by October 14, 2016.

Investigations Across Agencies Under the Committee's Jurisdiction

            a) Anti-Burrowing
    Federal hiring laws establish procedures for political 
appointees to convert to career positions within administrative 
agencies. These procedures are designed to prevent agencies 
from hiring career employees for political reasons. Frequently 
near the end of an administration, political employees 
``burrow'' into agencies as career employees, with or without 
meeting the legal requirements, to continue pursuing their 
political agenda in the next administration.
    On February 16, 2016, Chairman Brady, along with Senate 
Finance Committee Chairman Hatch, sent letters to HHS, the 
Social Security Administration, Treasury, and the U.S. Trade 
Representative requesting information regarding each employee 
conversion at each agency through this Administration. The 
agencies were given a deadline of March 1, 2016, and asked to 
update the provided information on the first of each month 
through January 2017.
    SSA and USTR have stated that they have had no employee 
conversions. HHS has provided information about four employee 
conversions. Treasury has provided information about nine 
employee conversions. The information Treasury and HHS provided 
about those conversions was not fully responsive to the 
requests, and staff continues to press them for more 
information.
            b) Data Security
    The Subcommittee has been overseeing how the agencies under 
the Committee's jurisdiction have been handling their data 
security responsibilities.
    Social Security: The Oversight and Social Security 
subcommittees held a closed door, bipartisan briefing on State 
of the Security of the Social Security Administration's (SSA) 
Information Technology Systems. The briefing included a 
presentation by SSA Chief Information Officer and Deputy 
Commissioner for Systems Robert Klopp and Chief Information 
Security Officer Marti Eckert. The briefing covered an overview 
of the SSA IT infrastructure, concerns related to Cybersecurity 
Audit Findings and Recommendations, FISMA Audits, and Risk 
Vulnerability Assessment by the Department of Homeland 
Security.
    CMS: On March 23, 2016, the Committee, along with Senate 
HELP, Senate Finance, House Energy and Commerce, and House 
Oversight and Government Reform, and others wrote to CMS 
concerning a recent report by the GAO about security incidents 
reported on the Healthcare.gov platform. On September 8, 2016, 
the Committees received a briefing by HHS to go over the 
findings on the report and the Department's response.
    IRS: Committee staff have held several meetings with the 
IRS and industry stakeholders such as tax preparers and tax 
software companies to understand how the IRS is addressing its 
data security issues through a ``security summit.'' Staff also 
have been receiving regular updates regarding data breaches at 
the IRS, such as the large-scale 2015 data breach of the IRS's 
Get Transcript application and the March 2016 hack of its IP 
PIN program, the program designed to provide security for 
people whose accounts previously had been hacked.
            c) Solar Investigation
    Section 1603 of the Internal Revenue Code creates tax 
credits to reimburse people for installing certain energy 
units, particularly solar energy. In recent years, the 
residential solar industry has increasingly relied on the use 
of third-party ownership structures and tax equity investments 
to expand the market for residential solar properties. In a 
typical arrangement, a third-party tax equity investor will 
enter into a partnership (``financing fund'') with the solar 
energy property developer, providing the necessary capital in 
exchange for a revenue stream from customer lease payments as 
well as any Section 1603 cash grants or solar energy credits 
related to the property. In September 2016, Chairman Brady and 
Chairman Hatch sent a letter to seven solar industry companies 
asking about their use of the 1603 energy tax credit in order 
to better understand the use of these solar energy credits, 
third-party financing, and methods of determining cost basis 
for solar energy properties. All seven companies responded by 
the October 11 deadline.

                         SUBCOMMITTEE ON TRADE

Trade Promotion Authority

            Actions taken
    On January 13, 2015, the Committee held a hearing on the 
state of the U.S. economy and polices that can promote job 
creation and economic growth. The Committee heard testimony 
from Martin Feldstein, Douglas Holtz-Eakin, and Simon Johnson, 
which included discussion about the importance of trade 
promotion authority and international trade for promoting job 
creation and economic growth.
    On January 21, 2015, the Committee met with Ambassador 
Froman, the U.S. Trade Representative, to discuss trade 
negotiations and trade promotion authority. On February 25, 
2015, the Committee met with Treasury Secretary Lew to discuss 
trade negotiations and trade promotion authority.
    On February 3, 2015, the Committee held a hearing on the 
U.S. trade agenda with Ambassador Michael Froman, United States 
Trade Representative. The Committee heard testimony about the 
importance of TPA for U.S. economic growth and job creation.
    On April 17, 2015, then-Chairman of the Committee on Ways 
and Means, Paul Ryan, along with Representatives Sessions, 
Tiberi, and Cuellar, introduced H.R. 1890, the ``Bipartisan 
Congressional Trade Priorities and Accountability Act of 
2015,'' to establish trade negotiating objectives and enhanced 
consultation requirements for trade negotiations, to provide 
for consideration of trade agreements, and for other purposes. 
The bill was referred to Committee on Ways and Means.
    On April 21, 2015, the Department of the Treasury sent a 
letter to the Committee expressing its strong support for the 
Trade Promotion Authority legislation, the ``Bipartisan 
Congressional Trade Priorities and Accountability Act of 
2015.''
    On April 22, the Committee held a hearing on expanding 
American trade with accountability and transparency with 
Treasury Secretary Jack Lew, Agriculture Secretary Tom Vilsack, 
and Commerce Secretary Penny Pritzker. The Committee heard 
testimony on the Administration's support for this legislation 
and its importance to concluding the strongest possible trade 
agreements.
    On April 23, the Committee considered H.R. 1890 and ordered 
the bill favorably reported, as amended, by a roll call vote of 
25-13, and the report was filed on May 1.
    On June 18, the House passed H.R. 2146 with an amendment to 
add the provisions of H.R. 1890, as amended, by a recorded vote 
of 218-208. On June 24, the Senate agreed to the House 
amendment to Senate amendment to H.R. 2146 by a recorded vote 
of 60-38. On June 29th, H.R. 2146 was signed into law and 
became Public Law No. 114-26.
    As required by the new statute, the International Trade 
Commission issued on June 29, 2016, a report on the economic 
impact on the United States of all trade agreements with 
respect to which Congress has enacted an implementing bill 
under trade authorities procedures since 1984.
    On July 21, 2015, the House Advisory Group on Negotiations 
met as required by the provisions of trade promotion authority 
legislation within 60 days of enactment of TPA.
    On September 24, 2015, the Committee held a bipartisan 
meeting with Ambassador Froman to discuss the trade agenda. On 
September 25, 2015, the House Advisory Group on Negotiations 
met to discuss the trade agenda.
    On October 27, 2015, USTR issued the Guidelines for 
Consultation and Engagement under the requirements of the trade 
promotion authority legislation.
    On February 2, 2016, the Committee held a hearing entitled 
``Reaching America's Potential: Delivering Growth and 
Opportunity for All Americans.'' The purpose of the hearing was 
to focus on reaching America's potential through pro-growth 
policies that deliver opportunities for all Americans. 
Testimony was received from (i) Douglas Holtz-Eakin, 
President--American Action Forum, (ii) Kevin Hassett, Director 
of Economic Policy Studies--American Enterprise Institute, 
(iii) Jared Bernstein, Senior Fellow--Center on Budget and 
Policy Priorities, (iv) Stephen Moore, Distinguished Visiting 
Fellow, Institute for Economic Freedom and Opportunity--The 
Heritage Foundation.
    On June 14, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Agriculture Trade and Eliminating 
Barriers to U.S. Exports.'' The purpose of the hearing was to 
focus on how high-standard and ambitious trade agreements that 
are thoroughly implemented and fully enforced can open much-
needed markets to U.S. agriculture exports and that benefit 
rural and urban America. Testimony was received from (i) Kevin 
Paap, President Minnesota Farm Bureau; Chair--American Farm 
Bureau Federation Trade Advisory Committee, (ii) Randy Mooney, 
Chairman--National Milk Producers Federation, (iii) John Weber, 
President--National Pork Producers Council, (iv) Dale Foreman, 
Chairman--Foreman Fruit Company, and (v) Heather McClung, Co-
Owner--Schooner EXACT Brewing Company; President, Washington 
Brewers Guild.
    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' The purpose of the hearing 
was to focus on how high-standard and ambitious digital trade 
provision in U.S. trade agreements can, if thoroughly 
implemented and full enforced, open markets to U.S. exports and 
benefit U.S. businesses of all sizes that rely on digital trade 
to enable sales of goods and services. Testimony was received 
by (i) Robert Atkinson, President--Information Technology and 
Innovation Foundation, (ii) Christopher A. Padilla, Vice 
President--Government and Regulatory Affairs, IBM Corporation, 
(iii) Michael M. Beckerman, President and CEO--Internet 
Association, (iv) Kavita Shukla, Founder and CEO--Fenugreen 
LLC, and (v) Usman Ahmed, Head of Global Public Policy--PayPal 
Inc.

Miscellaneous Tariff Bill (``MTB'')

            Actions taken
    On April 14, 2016, the Trade Subcommittee held a hearing 
entitled the ``The Miscellaneous Tariff Bill: Helping U.S. 
Manufacturers through Tax Cuts.'' The purpose of the hearing 
was to focus on the U.S. manufacturing and economic benefits of 
providing temporary tariff relief on imported finished goods 
and raw materials not produced in the United States and the 
goal of establishing a process in the House for consideration 
of such legislation in a manner that is consistent with House 
Rules and related guidance. Testimony was received from (i) 
Leib Oehmig, President and Chief Operating Officer--Glen Raven, 
Inc., (ii) Dawn Grove, Corporate Counsel--Karsten Manufacturing 
Corporation, (iii) Brooke DiDomenico, Production Manager--
Nation Ford Chemical, and (iv) Matthew Schreiner, Global Leader 
for GORE-TEX Footwear Innovation--W.L. Gore & Associates.
    On April 13, Chairman Kevin Brady, Ranking Member Sander 
Levin, Trade Subcommittee Chairman Dave Reichert, and Trade 
Subcommittee Ranking Member Charles Rangel, along with 58 
cosponsors, introduced H.R. 4923, the ``American Manufacturing 
Competitiveness Act of 2016,'' to establish a process for the 
submission and consideration for petitions for temporary duty 
suspensions and reductions in coordination with the 
International Trade Commission.
    On April 20, the Committee considered the legislation and 
ordered it to be reported, as amended, by voice vote. On April 
27, the House passed H.R. 4923, as amended, by a vote of 415-2. 
On May 10, the Senate passed the bill without amendment by 
unanimous consent. On May 20, the bill was signed into law and 
became Public Law No. 114-159.
    Since enactment of the legislation, the Committee consulted 
heavily with the International Trade Commission to assure that 
the terms of the new statute are being implemented properly.

3. China

            Actions taken
    On September 21, 2015, then-Chairman Paul Ryan and Ranking 
Member Sander Levin, together with Senate Finance Chairman 
Orrin Hatch and Ranking Member Ron Wyden, sent a letter to 
President Barack Obama outlining their concerns about the 
bilateral relationship with China in advance of President Xi 
2015 state visit.
    On December 23, 2015, the United State Trade Representative 
sent a letter to the Committee containing the 2015 Report on 
China's WTO Compliance, pursuant to section 421 of the U.S.-
China Relations Act of 2000.
    On June 3, 2016, Chairman Kevin Brady and Ranking Member 
Sander Levin, together with Senate Finance Chairman Orrin Hatch 
and Ranking Member Ron Wyden, sent a letter to U.S. Trade 
Representative Michael Froman, Secretary of the Treasury Jacob 
Lew, Secretary of State John Kerry, and Secretary of Commerce 
Penny Pritzker outlining their concerns about the bilateral 
relationship with China in advance of the eighth session of the 
U.S.-China Strategic and Economic Dialogue (S&ED). On July 18, 
2016, the State Department sent a letter in response. On August 
17, 2016, the Department of the Treasury sent a letter in 
response.
    The Committee has held staff consultations with USTR and 
the Department of State to discuss the ongoing negotiation of a 
Bilateral Investment Treaties (BIT) with China.

4. Customs Authorization

            Actions taken
    H.R. 1907, the ``Trade Facilitation and Trade Enforcement 
Act of 2015,'' was introduced on April 21, 2015, by then-Trade 
Subcommittee Chairman Pat Tiberi and Representatives Kevin 
Brady and Charles Boustany. The Committee considered H.R. 1907 
on April 23, 2015 and ordered the bill, as amended, favorably 
reported by voice vote (with a quorum being present). The House 
then passed H.R. 644, which was amended to include provisions 
from H.R. 1907, by a recorded vote of 240-190. On June 24, the 
Senate passed the bill and requested a conference committee to 
resolve differences with the House. On December 1, the House 
followed suit by a recorded vote of 252-170. The Conference 
Committee met on December 7 and filed its conference report on 
December 9 (H. Rept. 114-376). On December 11 the House agreed 
to the conference report by a recorded vote of 256-158. On 
February 11, 2016, the Senate agreed to the conference report 
by a recorded vote of 75-20. On February 24, the bill was 
signed into law and became Public Law No. 114-125.
    On February 25, 2015, Representative Raul Grijalva, along 
with eight cosponsors, introduced H.R. 1075, ``to designate the 
United States Customs and Border Protection Port of Entry 
located at First Street and Pan American Avenue in Douglas, 
Arizona, as the Raul Hector Castro Port of Entry.''' On April 
28, the House voted to suspend the rules and pass the bill by 
voice vote. On May 12, the Senate passed the bill without 
amendment by unanimous consent. On May 22, the bill was signed 
into law and became Public Law No. 114-16.
    On May 16, 2016, Representative Will Hurd introduced H.R. 
5252, ``to designate the United States Customs and Border 
Protection Port of Entry located at 1400 Lower Island Road in 
Tornillo, Texas, as the Marcelino Serna Port of Entry'.'' On 
July 11, the House voted to suspend the rules and pass the bill 
by voice vote. On September 20, the Senate passed the bill 
without amendment by unanimous consent. On September 29, the 
bill was signed into law and became Public Law No. 114-225.
    On May 13, 2016, Representative William Keating, along with 
19 cosponsors, introduced H.R. 2285, the ``Prevent Trafficking 
in Cultural Property Act,'' to improve the enforcement against 
trafficking in cultural property and prevent stolen or illicit 
cultural property from financing terrorist and criminal 
networks. On September 14, the Committee on Ways and Means 
considered the bill and ordered it reported, as amended, by 
voice vote. On September 22, the House voted to suspend the 
rules and pass the bill, as amended, by a vote of 415-0. There 
has been no further action.
    On September 27, 2016, the Trade Subcommittee held a 
hearing entitled ``Effective Enforcement of U.S. Trade Laws.'' 
The purpose of the hearing was to focus on U.S. Customs and 
Border Protection's enforcement of U.S. trade laws and the 
implementation of the Trade Facilitation and Trade Enforcement 
Act of 2015. Testimony was received from Commissioner R. Gil 
Kerlikowske, U.S. Customs and Border Protection.
    Throughout the 114th Congress, the Committee consulted 
heavily with CBP concerning implementation of all the 
provisions of the legislation.
    On April 29, 2016, the Department of Homeland Security sent 
a letter to the Committee to notify the establishment of the 
Commercial Customs Operations Advisory Committee (COAC), 
pursuant to section 109 of the Trade Facilitation and Trade 
Enforcement Act of 2015, to advise the Administration on the 
commercial operations of U.S. Customs and Border Protection and 
other related functions.
    On May 2, 2016, the Secretary of the Department of Homeland 
Security sent a letter to the Committee notifying of the 
Department's decision to renew the extension to the deadline 
for full-scale implementation of the 100 percent scanning of 
U.S.-bound maritime cargo for an additional two years.
    On May 15, 2016, the Secretary of the Department of 
Homeland Security sent a letter to the Committee to notify the 
establishment of new offices and positions by CBP, pursuant to 
the Trade Facilitation and Trade Enforcement Act of 2015.
    On April 29, 2016, the Inspector General for the Treasury 
Department sent a letter to the Committee regarding reporting 
requirements for the Department under the Trade Facilitation 
and Trade Enforcement Act of 2015, noting that it will not meet 
two of the statutory requirements.
    On June 30, 2016, the Inspector General of Department of 
the Treasury sent to the Committee its report required by the 
Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA) on 
the effectiveness of measures taken by United States Customs 
and Border Protection with respect to protection of revenue, 
the number and outcome of investigations instituted by CBP with 
respect to underpaid duties, and the effectiveness of training 
with respect to the collection of duties for personnel of the 
CBP.
    On June 30, 2016, the Department of Homeland Security sent 
a letter to the Committee notifying the Department's 
reestablishment of the Data Privacy and Integrity Advisory 
Committee.
    On August 17, 2016, the Customs and Border Protection 
Agency sent a letter to the Committee enclosing its 2016 annual 
report on staffing, pursuant to section 802 of the Trade 
Facilitation and Trade Enforcement Act of 2015.
    On August 26, 2016, the Customs and Border Protection 
Agency sent to the Committee its report on changes to customs 
policies and regulations, pursuant to the Trade Facilitation 
and Trade Enforcement Act of 2015.
    On November 28, 2016, the U.S. Government Accountability 
Office sent a letter to the Committee confirming its commitment 
to examine federal agencies' trade enforcement expenditures, 
pursuant to the Trade Facilitation and Trade Enforcement Act of 
2015.
    On December 5, 2016, the Customs and Border Protection 
Agency sent to the Committee its report entitled ``Honey 
Country of Origin and Composition Analyses,'' pursuant to the 
section 608 of the Trade Facilitation and Trade Enforcement Act 
of 2015.

Trans-Pacific Partnership

            Actions taken
    On January 13, 2015, the Committee held a hearing on the 
state of the U.S. economy and polices that can promote job 
creation and economic growth. The Committee heard testimony 
from Martin Feldstein, Douglas Holtz-Eakin, and Simon Johnson, 
which included discussion about the importance of the Trans-
Pacific Partnership (TPP) negotiations.
    On January 21, 2015, the Committee met with Ambassador 
Froman, the U.S. Trade Representative, to discuss trade 
negotiations, including the TPP negotiations.
    On January 27, 2015, the Committee held a hearing on the 
U.S. trade policy agenda. Among the trade issues covered were 
the structure, content, and prospect for the ongoing TPP 
negotiations. Ambassador Michael Froman, the United States 
Trade Representative, testified before the Committee on the 
Administration's views on these issues.
    On January 27-30, 2015, the Committee conducted a 
bipartisan staff delegation to New York City, New York to 
participate in the TPP Trade Ministers meeting and to meet with 
officials from TPP countries and U.S. officials.
    On February 13-21, 2015, then-Committee Chairman Paul Ryan 
led a bipartisan Congressional delegation to Singapore, 
Malaysia, and Japan to meet with officials from those countries 
regarding TPP.
    On February 25, 2015, the Committee met with Treasury 
Secretary Lew to discuss the trade negotiations.
    On March 10-14, 2015, the Committee conducted a staff 
delegation to Waikoloa, Hawaii to participate in the TPP Trade 
Ministers meeting and to meet with officials from TPP countries 
and U.S. officials.
    On April 22, 2015, the Committee held a hearing on 
expanding American trade with accountability and transparency 
with Treasury Secretary Jack Lew, Agriculture Secretary Tom 
Vilsack, and Commerce Secretary Penny Pritzker. The Committee 
heard testimony on the Administration's support for concluding 
the strongest possible trade agreements, including TPP.
    On July 21, 2015, the House Advisory Group on Negotiations 
met as required by the provisions of trade promotion authority 
legislation within 60 days of enactment of TPA and, among other 
issues, discussed the outstanding issues for the TPP 
negotiations.
    On July 26-August 1, 2015, the Committee conducted a 
bipartisan delegation with Ranking Member Levin and Committee 
staff to Maui, Hawaii to participate in the TPP Trade Ministers 
meeting and to meet with officials from TPP countries and U.S. 
officials.
    On September 24, 2015, the Committee held a bipartisan 
meeting with Ambassador Froman to discuss the trade agenda, 
including TPP.
    On September 25, 2015, the House Advisory Group on 
Negotiations met to discuss the trade agenda, including TPP.
    On September 27-October 5, 2015, the Committee conducted a 
bipartisan delegation with Ranking Member Levin and Committee 
staff to Atlanta, Georgia to participate in the TPP Trade 
Ministers meeting and to meet with officials from TPP countries 
and U.S. officials.
    On November 14-18, 2015, the Committee conducted a 
bipartisan staff delegation to the Asia Pacific Economic 
Cooperation Ministerial in Manila, Philippines to meet with 
officials from TPP countries and U.S. officials.
    On February 2, 2016, the Committee held a hearing entitled 
``Reaching America's Potential: Delivering Growth and 
Opportunity for All Americans.'' The purpose of the hearing was 
to focus on reaching America's potential through pro-growth 
policies that deliver opportunities for all Americans. TPP was 
discussed. Testimony was received from (i) Douglas Holtz-Eakin, 
President--American Action Forum, (ii) Kevin Hassett, Director 
of Economic Policy Studies--American Enterprise Institute, 
(iii) Jared Bernstein, Senior Fellow--Center on Budget and 
Policy Priorities, (iv) Stephen Moore, Distinguished Visiting 
Fellow, Institute for Economic Freedom and Opportunity--The 
Heritage Foundation.
    On March 4-12, 2016, the Committee conducted a staff 
delegation to Japan, Malaysia, and Singapore to meet with 
officials from those countries regarding enactment and 
implementation of TPP.
    On May 18, 2016, the International Trade Commission 
submitted a report to the Committee entitled the Likely Impact 
of the Trans-Pacific Partnership (TPP) Agreement.
    On June 14, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Agriculture Trade and Eliminating 
Barriers to U.S. Exports.'' The purpose of the hearing was to 
focus on how high-standard and ambitious trade agreements that 
are thoroughly implemented and fully enforced can open much-
needed markets to U.S. agriculture exports and that benefit 
rural and urban America. The impact of TPP was discussed 
extensively. Testimony was received from (i) Kevin Paap, 
President Minnesota Farm Bureau; Chair--American Farm Bureau 
Federation Trade Advisory Committee, (ii) Randy Mooney, 
Chairman--National Milk Producers Federation, (iii) John Weber, 
President--National Pork Producers Council, (iv) Dale Foreman, 
Chairman--Foreman Fruit Company, and (v) Heather McClung, Co-
Owner--Schooner EXACT Brewing Company; President, Washington 
Brewers Guild.
    On June 29, 2016, Ambassador Michael Froman transmitted the 
first annual Report on Capacity Building Activities Undertaken 
in Connection with Trade Agreements, to provided Congress with 
an update on the development of capacity building activities to 
support robust implementation of TPP.
    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' The purpose of the hearing 
was to focus on how high-standard and ambitious digital trade 
provision in U.S. trade agreements can, if thoroughly 
implemented and full enforced, open markets to U.S. exports and 
benefit U.S. businesses of all sizes that rely on digital trade 
to enable sales of goods and services. TPP was discussed 
extensively. Testimony was received by (i) Robert Atkinson, 
President--Information Technology and Innovation Foundation, 
(ii) Christopher A. Padilla, Vice President--Government and 
Regulatory Affairs, IBM Corporation, (iii) Michael M. 
Beckerman, President and CEO--Internet Association, (iv) Kavita 
Shukla, Founder and CEO--Fenugreen LLC, and (v) Usman Ahmed, 
Head of Global Public Policy--PayPal Inc.
    On November 16-19, 2016, the Committee conducted a 
bipartisan staff delegation to the Asia Pacific Economic 
Cooperation Ministerial in Lima, Peru to meet with officials 
from TPP countries and U.S. officials. Throughout the 114th 
Congress, Committee Members and 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.

6. Other Bilateral and Regional Negotiations and Issues

            Actions taken

a) Transatlantic Trade and Investment Partnership (TTIP) Negotiations

    On January 27, 2015, the Committee held a hearing on the 
U.S. trade policy agenda. The purpose of the hearing was to 
focus on how the U.S. trade policy agenda, including the TTIP 
negotiations, fosters economic growth and job creation. 
Testimony was received from Ambassador Michael Froman, the 
United States Trade Representative.
    On July 21, 2015, the House Advisory Group on Negotiations 
met as required by the provisions of trade promotion authority 
legislation within 60 days of enactment of TPA and, among other 
issues, discussed the outstanding issues for the TTIP 
negotiations.
    On September 25, 2015, the House Advisory Group on 
Negotiations met to discuss the trade agenda, including the 
outstanding issues for the TTIP negotiations.
    On June 14, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Agriculture Trade and Eliminating 
Barriers to U.S. Exports.'' The purpose of the hearing was to 
focus on how high-standard and ambitious trade agreements like 
TTIP that are thoroughly implemented and fully enforced can 
open much needed markets to U.S. agriculture exports and that 
benefit rural and urban America. Testimony was received from 
(i) Kevin Paap, President Minnesota Farm Bureau; Chair--
American Farm Bureau Federation Trade Advisory Committee, (ii) 
Randy Mooney, Chairman--National Milk Producers Federation, 
(iii) John Weber, President--National Pork Producers Council, 
(iv) Dale Foreman, Chairman--Foreman Fruit Company, and (v) 
Heather McClung, Co-Owner--Schooner EXACT Brewing Company; 
President, Washington Brewers Guild.
    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' The purpose of the hearing 
was to focus on how high-standard and ambitious digital trade 
provisions in U.S. trade agreements, including a completed 
TTIP, can, if thoroughly implemented and fully enforced, open 
markets to U.S. exports and benefit U.S. businesses of all 
sizes that rely on digital trade to enable sales of good and 
services. Testimony was received by (i) Robert Atkinson, 
President--Information Technology and Innovation Foundation, 
(ii) Christopher A. Padilla, Vice President--Government and 
Regulatory Affairs, IMB Corporation, (iii) Michael M. 
Beckerman, President and CEO--Internet Association, (iv) Kavita 
Shukla, Founder and CEO--Fenugreen LLC, and (v) Usman Ahmed, 
Head of Global Public Policy--PayPal Inc.
    On June 26-27, 2016, Rep. Diaz-Balart led a bipartisan 
Congressional delegation, which included Rep. Mike Kelly, to 
the Hague, Netherlands, for the Transatlantic Legislators' 
Dialogue. Legislators on both sides discussed views on TTIP and 
respective negotiating priorities. They issued a joint 
statement on June 27, 2016, at the conclusion of those 
meetings.
    On July 13, 2016, Chairman Kevin Brady, together with Trade 
Subcommittee Reichert and all of the Republican Members of the 
Committee, introduced H. Con. Res. 146, a concurrent resolution 
expressing strong support for closer economic and commercial 
ties between the United States and the United Kingdom following 
the decision of the people of the United Kingdom to withdraw 
from the European Union. The resolution further expressed 
support for the conclusion of a high-standard TTIP agreement. 
The resolution was referred to the Committee. Senate Finance 
Committee Chairman Hatch introduced a companion resolution in 
the Senate.
    On October 3, 2016, Chairman Kevin Brady, together with 
Senate Finance Committee Chairman Orrin Hatch, sent a letter to 
U.S. Trade Representative Michael Froman on the ongoing TTIP 
negotiations. The letter urged the Administration to continue 
to pursue a comprehensive high-standard trade agreement with 
the EU, notwithstanding a lack of engagement by the EU on 
certain issues.
    On October 4-7, 2016, the Committee conducted a bipartisan 
staff delegation to New York to participate in the TTIP Chief 
Negotiators meeting and to meet with officials from the EU and 
U.S. officials.
    Throughout the 114th Congress, the Committee engaged in 
frequent Member and staff consultations with USTR, the European 
Union, and EU member states 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 27, 2015, the Committee held a hearing on the 
U.S. trade policy agenda with Ambassador Michal Froman, the 
United States Trade Representative. Among the issues covered 
was the potential of the TiSA negotiations to foster economic 
growth and job creation.
    On July 21, 2015, the House Advisory Group on Negotiations 
met as required by the provisions of trade promotion authority 
legislation within 60 days of enactment of TPA and, among other 
issues, discussed the outstanding issues for the TiSA 
negotiations.
    On September 25, 2015, the House Advisory Group on 
Negotiations met to discuss the trade agenda, including the 
outstanding issues for the TiSA negotiations.
    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' Among the issues covered 
was potential for the TiSA negotiations to benefit U.S. 
businesses of all sizes that rely on digital trade to enable 
sales of goods and services. Testimony was received from (i) 
Robert Atkinson, President--Information Technology and 
Innovation Foundation, (ii) Christopher A. Padilla, Vice 
President--Government and Regulatory Affairs, IBM Corporation, 
(iii) Michael M. Beckerman, President and CEO--Internet 
Association, (iv) Kavita Shukla, Founder and CEO--Fenugreen 
LLC, and (v) Usman Ahmed, Head of Global Public Policy--PayPal 
Inc.
    On October 20, 2016, the U.S. International Trade 
Commission sent the 20th annual report to the Committee on 
recent trends in the U.S. services trade pursuant to section 
332(b) of the Tariff Act of 1930.
    On November 1-4, 2016, the Committee conducted a bipartisan 
staff delegation to Geneva to attend the TiSA negotiations and 
to meet with officials from the United States and other TiSA 
countries.
    Throughout the 114th Congress, the Committee engaged in 
frequent Member and 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 January 27, 2015, the Committee held a hearing on the 
U.S. trade policy agenda. The purpose of the hearing was to 
focus on how the U.S. trade policy agenda, including the EGA 
negotiations, fosters economic growth and job creation. 
Testimony was received from Ambassador Michael Froman, the 
United States Trade Representative.
    On September 11, 2015, the United State Trade 
Representative sent a letter to the Speaker of the House 
notifying of the Administration's ongoing negotiations in the 
WTO aimed at eliminating tariffs on a wide range of 
environmental goods, known as the WTO Environmental Goods 
Agreement, in accordance with section 107(b)(1) of the 
Bipartisan Congressional Trade Priorities and Accountability 
Act of 2015.
    On November 17, 2015, the United States Trade 
Representative sent the Speaker of the House a letter notifying 
the Administration's intent to agree on tariff reductions for 
54 environmental products at the 2015 APEC Leaders' meeting, 
pursuant to section 103(a) of the Bipartisan Congressional 
Trade Priorities and Accountability Act of 2015.
    The Committee has also engaged in frequent Member and 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 multiple staff consultations with 
USTR and the Department of State to discuss the negotiation of 
Bilateral Investment Treaties (BITs) with China, India, and 
other countries.

e) Russia

    On June 19, 2015, 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 December 19, 2015, the United State Trade Representative 
sent the Committee its 2015 Report on the Implementation and 
Enforcement of Russia's WTO Commitments, pursuant to section 
201(a) of the Russia and Moldova Jackson-Vanik Repeal and 
Sergei Magnitsky Rule of Law Accountability Act of 2012.
    On December 20, 2015, the Department of Commerce sent a 
report to the Committee regarding Russian anti-bribery and 
reporting assistance.
    On December 23, 2015, the State Department sent a letter to 
the Committee containing a report on the measures taken and 
results achieved to promote the rule of law in Russia and 
support U.S. trade and investment, pursuant to section 202(a) 
of the Russia and Moldova Jackson-Vanik Repeal and Sergei 
Magnitsky Rule of Law Accountability Act of 2012.

f) India

    On September 18, 2015, then-Chairman Paul Ryan and Ranking 
Member Sander Levin, together with Senate Finance Chairman 
Orrin Hatch and Ranking Member Ron Wyden, sent a letter to 
Secretary of State John Kerry and Secretary of Commerce Penny 
Pritzker highlighting the importance of expanding the bilateral 
relationship with India in advance of the inaugural meeting of 
the U.S.-India Strategic and Commercial Dialogue (S&CD). 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. On October 7, 2015, 
the State Department sent a letter in response.
    On September 22, 2015, the International Trade Commission 
sent the Committee on Ways and Means a report on trade and 
investment policies in India from 2014-2015, as requested by 
the Committee on September 24, 2014.
    The Committee held staff consultations with USTR and the 
Department of State to discuss the negotiation of a Bilateral 
Investment Treaty (BITs) with India. The Committee also engaged 
in frequent Member and staff consultations with USTR and the 
ITC regarding U.S.-India issues.

7. Preference Programs

            Actions taken
    On February 3, 2015, the Committee held a hearing on the 
U.S. trade agenda with Ambassador Michael Froman, United States 
Trade Representative. The Committee heard testimony about the 
importance of renewal of the African Growth and Opportunity Act 
and the Generalized System of Preferences including the 
benefits of the preferences programs for international 
development and the U.S. economy.
    On April 7, 2015, the White House sent a letter to the 
Committee regarding the long-term significance to Africa and 
the United States of legislation of renewing the AGOA.
    On April 17, 2015, then-Committee Chairman Paul Ryan, 
together with Trade Subcommittee Chairman Patrick Tiberi, 
Ranking Member Sander Levin, Trade Subcommittee Ranking Member 
Charles Rangel, Representative Todd Young, and Representative 
Jim McDermott, and four other Members introduced H.R. 1891, the 
``AGOA Extension and Enhancement Act of 2015,'' to extend the 
African Growth and Opportunity Act, the Generalized System of 
Preferences, the preferential duty treatment program for Haiti, 
and for other purposes.
    On April 22, the Committee held a hearing on expanding 
American trade with accountability and transparency with 
Treasury Secretary Jack Lew, Agriculture Secretary Tom Vilsack, 
and Commerce Secretary Penny Pritzker. The Committee heard 
testimony on the Administration's support for this legislation 
and timely renewal of the preference programs.
    The Committee considered H.R. 1891 on April 23 and ordered 
the bill favorably reported by voice vote. The Committee filed 
its report on May 1.
    On June 11, the House agreed to the Senate amendment to 
H.R. 1295, which added the provisions of H.R. 1891 and made 
further amendments, with a further amendment by a recorded vote 
of 397-32. On June 24, the Senate concurred in the House 
amendment to the Senate amendment with a further amendment by 
voice vote. On June 25, the House agreed to the Senate 
amendment by a recorded vote of 286-138. The bill was signed 
into law on June 29 and became Public Law No. 114-27.
    In the conference report to H.R. 644, the ``Trade 
Facilitation and Trade Enforcement Act of 2015,'' the conferees 
included provisions from H.R. 2659, the ``Nepal Trade 
Preferences Act.'' The conference report was signed in into law 
on February 24, 2015, and became Public Law No. 114-125.
    On December 20, 2015, the United State Trade Representative 
sent a letter to the Committee containing the Eleventh Report 
on the Operation of the Caribbean Basin Economic Recovery Act.
    On June 17, 2016, the United States Trade Representative 
sent to the Committee USTR's annual report to Congress on the 
implementation of the Technical Assistance Improvement and 
Compliance Needs Assessment and Remediation Program (TAICNAR), 
pursuant to section 213A(e)(5) of the Caribbean Basin Economic 
Recovery Act.
    On June 29, 2016, the United State Trade Representative 
sent to the Committee its 2016 biannual report on the 
implementation of the Africa Growth and Opportunity Act, 
pursuant to section 110(b) of the Trade Preferences Extension 
Act of 2015.
    On September 23, 2016, the United State Trade 
Representative sent the Committee its Beyond AGOA report, 
looking at the future of U.S.-Africa trade and investment.
    On August 23-29, 2015, Representatives Erik Paulsen and 
Jason Smith participated in the Africa Growth and Opportunity 
Act (AGOA) Forum in Libreville, Gabon and met with officials 
from the U.S. and AGOA countries.
    On September 26, 2016, Representative Jason Smith 
participated in the AGOA Forum in Washington, D.C.
    The Committee also engaged in frequent Member and staff 
consultations with USTR and other relevant agencies regarding 
all preference programs.

8. World Trade Organization (WTO)

            Actions taken
    On January 15, 2016, the United State Trade Representative, 
pursuant to section 115 of the Uruguay Round Agreements Act, 
sent to the Committee its report on proposed modifications to 
the Harmonized Tariff Schedule to implement the World Trade 
Organization's Expansion of Trade in Information Technology 
Products.
    On June 19, 2015, 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 December 4, 2015, Congress received from the U.S. Trade 
Representative a report regarding the pending accessions of the 
Republic of Liberia and the Islamic Republic of Afghanistan to 
the World Trade Organization, as required by the Section 122 of 
the Uruguay Round Agreements Act.
    On December 15, 2015, the Committee received a report from 
the Secretary of Commerce, setting forth the strategy of the 
Executive Branch to address concerns of the Congress regarding 
whether dispute settlement panels and the Appellate Body of the 
WTO have added to obligations, or diminished rights, of the 
United States, as required by Section 106(b)(5) of the 
Bipartisan Congressional Trade Priorities and Accountability 
Act of 2015.
    On December 15-18, 2016 the Committee conducted a 
bipartisan staff delegation to Nairobi, Kenya to participate in 
the Tenth WTO Ministerial and to meet with officials from WTO 
countries and U.S. officials.
    On December 19, 2015, 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 December 23, 2015, the Committee received from USTR the 
report on China's WTO compliance, as required by Section 421 of 
the U.S.-China Relations Act of 2000.
    On November 1-4, 2016, the Committee conducted a bipartisan 
staff delegation to Geneva and met with officials from the WTO, 
the United States and other WTO member countries. Topics 
addressed included ongoing negotiations, accessions to the WTO, 
and disputes being adjudicated at the WTO.
    The Committee held frequent Member and staff consultations 
with USTR concerning ongoing negotiations, accessions to the 
WTO, and ongoing disputes being adjudicated at the WTO.

9. Enforcement

            Actions taken
    On March 31, 2015, the United States Trade Representative 
sent a letter to the Committee transmitting the 30th annual 
National Trade Estimate Report on Foreign Trade Barriers.
    On April 14, 2015, the United States International Trade 
Commission sent the Committee its investigatory report entitled 
Rice: Global Competitiveness of the U.S. Industry, under 
section 332(g) of the Tariff Act of 1930, which was requested 
by the Committee.
    H.R. 1907, the ``Trade Facilitation and Trade Enforcement 
Act of 2015,'' was introduced on April 21, 2015, by then-Trade 
Subcommittee Chairman Pat Tiberi and Representatives Kevin 
Brady and Charles Boustany. The Committee considered H.R. 1907 
on April 23, 2015 and ordered the bill, as amended, favorably 
reported by voice vote (with a quorum being present). The House 
then passed H.R. 644, which was amended to include provisions 
from H.R. 1907, by a recorded vote of 240-190. On June 24, the 
Senate passed the bill and requested a conference committee to 
resolve differences with the House. On December 1, the House 
followed suit by a recorded vote of 252-170. The Conference 
Committee met on December 7 and filed its conference report on 
December 9 (H. Rept. 114-376). On December 11, the House agreed 
to the conference report by a recorded vote of 256-158. On 
February 11, 2016, the Senate agreed to the conference report 
by a recorded vote of 75-20. On February 24, the bill was 
signed into law and became Public Law No. 114-125.
    On April 30, 2015, the United States Trade Representative 
sent a letter to the Committee containing the Administration's 
annual Special 301 Report, pursuant to the Trade Act of 1974.
    On June 19, 2015, the Committee received from the United 
States Trade Representative its 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 29, 2015, the Department of Agriculture sent a 
letter to the Committee regarding the trade barriers to U.S. 
poultry from various countries, related to the ongoing 
outbreaks of highly pathogenic avian influence (HPAI) in 
several states.
    On September 22, 2015, the International Trade Commission 
sent the Committee on Ways and Means a report on trade and 
investment policies in India from 2014-2015, which was 
requested by the Committee on September 24, 2014.
    On December 15, 2015, the Commerce Department sent a letter 
to the Committee containing the Administration's strategy to 
address concerns of the Congress regarding whether dispute 
settlement panels and the Appellate Body of the WTO have added 
to obligations, or diminished rights of the United States, as 
required by section 106(b)(5) of the Bipartisan Congressional 
Trade Priorities and Accountability Act of 2015.
    On December 15, 2015, the Commerce Department sent to the 
Committee its Semiannual Softwood Lumber Subsidies Report, 
pursuant to section 809(b) of title VII of the Tariff Act of 
1930.
    On December 19, 2015, the United State Trade Representative 
sent to the Committee its 2015 Report on the Implementation and 
Enforcement of Russia's WTO Commitments, pursuant to section 
201(a) of the Russia and Moldova Jackson-Vanik Repeal and 
Sergei Magnitsky Rule of Law Accountability Act of 2012.
    On December 23, 2015, the United State Trade Representative 
sent to the Committee its 2015 Report on China's WTO 
Compliance, pursuant to section 421 of the U.S.-China Relations 
Act of 2000.
    On February 24, 2016, the Committee sent a letter to the 
U.S. International Trade Commission requesting information on 
relevant factors affecting the global competitiveness of the 
U.S. aluminum industry, pursuant to section 332(g) of the 
Tariff Act of 1930.
    On March 31, 2016, the United States Trade Representative 
sent to the Committee its 31st annual National Trade Estimate 
Report on Foreign Trade Barriers.
    On May 13, 2016, Representative William Keating, along with 
19 cosponsors, introduced H.R. 2285, the ``Prevent Trafficking 
in Cultural Property Act,'' to improve the enforcement against 
trafficking in cultural property and prevent stolen or illicit 
cultural property from financing terrorist and criminal 
networks. On September 14, the Committee on Ways and Means 
considered the bill and ordered it reported, as amended, by 
voice vote. On September 22, the House voted to suspend the 
rules and pass the bill, as amended, by a vote of 415-0. There 
was no further action.
    On April 27, 2016, the United States Trade Representative 
sent to the Committee its Special 301 report, pursuant to the 
Trade Act of 1975, concerning intellectual property protection.
    On April 29, 2016, the Department of the Treasury sent the 
Committee a report on the foreign exchange policies of major 
U.S. trading partners, pursuant to section 3005 of the Omnibus 
Trade and Competitiveness Act of 1988 and the Trade 
Facilitation and Enforcement Act of 2015.
    On April 29, 2016, the Inspector General for the Treasury 
Department sent a letter to the Committee noting that it will 
not meet two of the statutory reporting requirements set forth 
in the Trade Facilitation and Enforcement Act of 2015.
    On July 29, 2016, the Department of State sent a letter to 
the Committee containing a report on the 2015 performance of 
the United States Kimberley Process Authority concerning the 
flow of conflict diamonds and the implementation of the Clean 
Diamond Trade Act. On August 9, 2016, the State Department sent 
a report on the rough diamond export control measures of 
participating countries for 2015, pursuant to section 12 of the 
Clean Diamond Trade Act.
    On August 17, 2016, Chairman Kevin Brady, together with 
Ranking Member Sander Levin, sent a letter to Secretary of the 
Treasury Jacob Lew and United States Trade Representative 
Ambassador Michael Froman expressing concern regarding the 
European Union's new insurance regulations, the Solvency II 
Directive. On December 1, 2016, the Department of Treasury sent 
a letter in response.
    On September 27, 2016, the Trade Subcommittee held a 
hearing entitled ``Effective Enforcement of U.S. Trade Laws.'' 
The purpose of the hearing was to focus on U.S. Customs and 
Border Protection's enforcement of U.S. trade laws and the 
implementation of the Trade Facilitation and Trade Enforcement 
Act of 2015. Testimony was received from Commissioner R. Gil 
Kerlikowske, U.S. Customs and Border Protection.
    On October 12, 2016, the Customs and Border Protection sent 
the Committee its 2016 antidumping and countervailing duty 
enforcement actions and collections report, pursuant to Senate 
Report 116-68 accompanying Fiscal Year 2015 Department of 
Homeland Security Appropriations Act (P.L. 114-113) and section 
691(a) of the North American Free Trade Agreement 
Implementation Act.
    On October 14, 2016, the Department of the Treasury sent 
the Committee a report on the foreign exchange policies of 
major U.S. trading partners, pursuant to section 3005 of the 
Omnibus Trade and Competitiveness Act of 1988 and the Trade 
Facilitation and Enforcement Act of 2015.

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

            Action taken
    On January 13, 2015, the Committee held a hearing on the 
state of the U.S. economy and polices that can promote job 
creation and economic growth. The Committee heard testimony 
from Martin Feldstein, Douglas Holtz-Eakin, and Simon Johnson, 
which included discussion about the importance of international 
trade for promoting job creation and economic growth.
    On February 3, 2015, the Committee held a hearing on the 
U.S. trade agenda with Ambassador Michael Froman, United States 
Trade Representative. The Committee heard testimony about the 
importance of trade for U.S. economic growth and job creation.
    On April 22, 2015, the Committee held a hearing on 
expanding American trade with accountability and transparency 
with Treasury Secretary Jack Lew, Agriculture Secretary Tom 
Vilsack, and Commerce Secretary Penny Pritzker, which included 
an extensive discussion of the role of international trade in 
job creation.
    On February 2, 2016, the Committee held a hearing entitled 
``Reaching America's Potential: Delivering Growth and 
Opportunity for All Americans.'' The purpose of the hearing was 
to focus on reaching America's potential through pro-growth 
policies that deliver opportunities for all Americans. 
Testimony was received from (i) Douglas Holtz-Eakin, 
President--American Action Forum, (ii) Kevin Hassett, Director 
of Economic Policy Studies--American Enterprise Institute, 
(iii) Jared Bernstein, Senior Fellow--Center on Budget and 
Policy Priorities, (iv) Stephen Moore, Distinguished Visiting 
Fellow, Institute for Economic Freedom and Opportunity--The 
Heritage Foundation.
    On April 14, 2016, the Trade Subcommittee held a hearing 
entitled the ``The Miscellaneous Tariff Bill: Helping U.S. 
Manufacturers through Tax Cuts.'' The purpose of the hearing 
was to focus on the U.S. manufacturing and economic benefits, 
including U.S. job creation, of providing temporary tariff 
relief on imported finished goods and raw materials not 
produced in the United States and the goal of establishing a 
process in the House for consideration of such legislation in a 
manner that is consistent with House Rules and related 
guidance. Testimony was received from (i) Leib Oehmig, 
President and Chief Operating Officer--Glen Raven, Inc., (ii) 
Dawn Grove, Corporate Counsel--Karsten Manufacturing 
Corporation, (iii) Brooke DiDomenico, Production Manager--
Nation Ford Chemical, and (iv) Matthew Schreiner, Global Leader 
for GORE-TEX Footwear Innovation--W.L. Gore & Associates.
    On April 13, Chairman Kevin Brady, Ranking Member Sander 
Levin, Trade Subcommittee Chairman Dave Reichert, and Trade 
Subcommittee Ranking Member Charles Rangel, along with 58 
cosponsors, introduced H.R. 4923, the ``American Manufacturing 
Competitiveness Act of 2016,'' to establish a process for the 
submission and consideration for petitions for temporary duty 
suspensions and reductions in coordination with the 
International Trade Commission. On April 20, the Committee 
considered the legislation and ordered it to be reported, as 
amended, by voice vote. On April 27, the House passed H.R. 
4923, as amended, by a vote of 415-2. On May 10, the Senate 
passed the bill without amendment by unanimous consent. On May 
20, the bill was signed into law and became Public Law No. 114-
159.
    On May 18, 2016, the International Trade Commission 
submitted a report to the Committee entitled ``Likely Impact of 
the Trans-Pacific Partnership (TPP) Agreement,'' as required by 
the terms of Trade Promotion Authority.
    On June 14, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Agriculture Trade and Eliminating 
Barriers to U.S. Exports.'' The purpose of the hearing was to 
focus on how high-standard and ambitious trade agreements that 
are thoroughly implemented and fully enforced can open much-
needed markets to U.S. agriculture exports and that benefit 
rural and urban America, creating jobs. Testimony was received 
from (i) Kevin Paap, President Minnesota Farm Bureau; Chair--
American Farm Bureau Federation Trade Advisory Committee, (ii) 
Randy Mooney, Chairman--National Milk Producers Federation, 
(iii) John Weber, President--National Pork Producers Council, 
(iv) Dale Foreman, Chairman--Foreman Fruit Company, and (v) 
Heather McClung, Co-Owner--Schooner EXACT Brewing Company; 
President, Washington Brewers Guild.
    As required by the terms of Trade Promotion Authority, the 
International Trade Commission issued on June 29, 2016, a 
report on the economic impact on the United States of all trade 
agreements with respect to which Congress has enacted an 
implementing bill under trade authorities procedures since 
1984, which included an assessment of trade agreements on job 
creation.
    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' The purpose of the hearing 
was to focus on how high-standard and ambitious digital trade 
provision in U.S. trade agreements can, if thoroughly 
implemented and full enforced, open markets to U.S. exports, 
benefit U.S. businesses of all sizes that rely on digital trade 
to enable sales of goods and services, and create jobs. 
Testimony was received by (i) Robert Atkinson, President--
Information Technology and Innovation Foundation, (ii) 
Christopher A. Padilla, Vice President--Government and 
Regulatory Affairs, IBM Corporation, (iii) Michael M. 
Beckerman, President and CEO--Internet Association, (iv) Kavita 
Shukla, Founder and CEO--Fenugreen LLC, and (v) Usman Ahmed, 
Head of Global Public Policy--PayPal Inc.

Trade Sanctions

            Actions taken

a) Iran and Syria

    On January 30, 2015, the State Department sent a letter to 
the Committee notifying the Secretary's decision to waive 
certain sanctions pursuant to sections 1244(C)(1), 1246(a)(1), 
and 1247(a) of the Iran Freedom and Counter-Proliferation Act 
of 2012 (IFCA).
    On March 26, 2015, the State Department send a letter to 
the Committee notifying the Secretary's decision to exercise 
limited waivers with regard to Iran, pursuant to the National 
Defense Authorization Act for FY 2012 (FY 2012 NDAA), and allow 
financial institutions in China, India, Japan, Republic of 
Korea, Switzerland, Taiwan, and Turkey to facilitate Iran's 
access to accounts abroad.
    On April 13, 2015, the State Department sent a letter to 
the Committee transmitting a list of individuals and entities 
determined by the Secretary of the Treasury to meet the 
criteria in Sections 105(b) and 105B(b) of the Comprehensive 
Iran Sanctions, Accountability, and Divestment Act of 2010 
(CISADA).
    On May 15, 2015, the State Department sent a letter to the 
Committee notifying the Secretary's exercise of waivers of 
certain sanctions with respect to Iran pursuant to the IFCA.
    On May 15, 2015, the Department of the Treasury sent the 
Committee its report containing a list of individuals 
identified by the Secretary who directly provide financial 
messaging services to the Central Bank of Iran, or other 
financial institutions described in CISADA, and an assessment 
of the status of efforts by the Secretary to combat such 
actions.
    On May 15, 2015, the Department of the Treasury sent the 
Committee its report identifying the operators of vessels and 
other persons who conduct or facilitate significant financial 
transactions with persons who manage ports in Iran that are 
under sanction.
    On May 15, 2015, the Department of the Treasury sent the 
Committee its report identifying foreign persons who knowingly: 
(a) materially assist, sponsor, or provide, financial, 
material, or technological support for, or goods or services in 
support of, the IRGC, (b) engage in a significant transaction 
or transactions with the IRGC, or (c) engage in a significant 
transaction or transactions with a person subject to United 
Nations Security Council Resolutions 1737, 1803, or 1929 
economic sanctions.
    On July 2, 2015, the State Department sent a letter to the 
Committee regarding the Secretary's exercise of limited waivers 
under section 1245(d)(5) of the FY 2012 NDAA for sanctions 
under section 1245(d)(1) of the NDAA.
    On September 3, 2015, the State Department sent to the 
Committee its report on global trade relating to Iran in 2014, 
pursuant to section 10(d) of the Iran Sanctions Act of 1996 
(ISA).
    On October 16, 2015, the State Department sent to the 
Committee its report identifying organizations and other 
entities of which Iran is a member and which received 
contributions from the U.S. government in FY 2014 pursuant to 
section 506 of the Iran Threat Reduction and Syria Human Rights 
Act of 2012 (TSA).
    On October 18, 2015, the State Department sent a letter to 
the Committee regarding the Secretary's exercise of waivers on 
certain sanctions with respect to the IFCA, ISA, and the FY 
2012 NDAA.
    On November 4, 2015, the State Department sent a letter to 
the Committee conveying that Dettin S.p.A. is no longer engaged 
in sanctionable conduct and will be granted sanctions relief 
pursuant to section 9(b)(2) of the ISA.
    On December 16, 2015, the State Department sent a letter to 
the Committee regarding the certification relation to the Joint 
Comprehensive Plan of Action (JCPOA) between the P5+1, the 
European Union, and Iran, pursuant to section 135(d)(6) of the 
Atomic Energy Act of 1954 (AEA) as amended by the Iran Nuclear 
Agreement Review Act of 2015.
    On January 28, 2016, the State Department sent a letter to 
the Committee regarding exceptions to the prohibition on 
imports and exports to and from Iran, pursuant to the CISADA.
    On February 3, 2016, the State Department sent a letter to 
the Committee regarding the Secretary's exercise of waivers on 
certain sanctions with respect to the IFCA, the ISA, and the FY 
2012 NDAA.
    On June 13, 2016, the Treasury Department submitted to the 
Committee the Department's quarterly report for July 1-
September 30, 2014, pursuant to section 906(b) of the Trade 
Sanctions Reform and Export Enhancement Act of 2000 concerning 
Iran and Syria.
    On June 13, 2016, the State Department sent a letter to the 
Committee to notify that the Secretary of State exercised 
waivers for certain specific sanctions against Iran under IFCA, 
ISA, TRA, and FY 2012 NDAA. On the same date, the State 
Department sent a letter to the Committee to confirm that Iran 
is fully implementing the Joint Comprehensive Plan of Action 
and that sanctions will be suspended, pursuant to section 
135(d)(6) of the Atomic Energy Act of 1954, as amended by the 
Iran Nuclear Agreement Review Act of 2015.
    On July 22, 2016, the State Department sent to the 
Committee its waiver determinations for certain IFCA sanctions.
    On September 9, 2016, the State Department sent to the 
Committee its annual report on global trade in 2015 relating to 
Iran, pursuant to Section 10(d) of the ISA, as amended.
    On September 12, 2016, the Department of the Treasury sent 
three reports to the Committee, each covering a different 
quarter for the first three quarters of 2015. The reports were 
mandated under the Trade Sanctions Reform and Export 
Enhancement Act of 2000 on the activities taken by the 
Department with respect to the exportation of agricultural 
commodities, medicine, and medical devices to Iran and Sudan.
    On September 30, 2016, the State Department sent to the 
Committee its list of organizations and other entities of which 
Iran is a member and which received contributions from the U.S. 
Government in FY 2015, as detailed in the FY 2017 Congressional 
Budget Justification, Department of State, Foreign Operations, 
and Related Programs and the FY 2014 Annual Report to Congress 
on U.S. Contributions to International Organizations.
    On October 13, 2016, the State Department sent to the 
Committee its waiver determinations for certain IFCA, ISA, TRA, 
and FY 2012 NDAA sanctions.
    On November 17, 2016, the State Department sent to the 
Committee its report Iran-Related multilateral sanctions regime 
efforts.
    On December 7, 2016, the State Department sent to the 
Committee its list of individuals and entities that meet the 
criteria in Sections 105(b) and 105B(b) of CISADA.

b) Burma

    The Committee held frequent staff consultations with the 
Administration concerning Burma sanctions.

c) North Korea

    On June 9, 2016, the State Department sent the Committee 
its report on actions undertaken to implement a strategy to 
improve international implementation and enforcement of United 
Nations North Korea-specific relations, pursuant to Section 
202(d) of the North Korea Sanctions and Policy Enhancement Act 
of 2016.
    On July 6, 2016, the Department of State sent to the 
Committee its report on censorship and human rights violations 
in North Korea, pursuant to section 304(a) of the North Korea 
Sanctions and Policy Enhancement Act of 2016.
    On August 24, 2016, the Department of Treasury sent to the 
Committee, in accordance with section 201(c)(3) of the North 
Korea Sanctions and Policy Enhancement Act of 2016, information 
regarding its finding that the Democratic People's Republic of 
North Korea is a jurisdiction of primary money laundering 
concern.

d) Cuba

    The Committee held frequent staff consultations with the 
Administration concerning Cuba sanctions.

e) Other

    On June 1, 2015, the Department of the Treasury sent a 
letter to the Committee regarding the identification of foreign 
persons deemed appropriate for sanction under the Kingpin Act, 
pursuant to section 804(b) of the Foreign Narcotics Kingpin 
Designation Act U.S.C. 1903(b).
    On July 29, 2016, the Department of State sent a letter to 
the Committee containing a report on the 2015 performance of 
the United States Kimberley Process Authority concerning the 
flow of conflict diamonds and the implementation of the Clean 
Diamond Trade Act. On August 9, 2016, the State Department sent 
a report on the rough diamond export control measures of 
participating countries for 2015, pursuant to section 12 of the 
Clean Diamond Trade Act.

12. Implemented Trade Agreements

            Actions taken
    On November 23, 2015, the United State Trade Representative 
sent the Committee its report on the proposed modifications to 
the NAFTA rules of origin incorporated in the Harmonized Tariff 
Schedule of the United States, pursuant to section 103(a) of 
the North American Free Trade Agreement Implementation Act.
    On June 14, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Agriculture Trade and Eliminating 
Barriers to U.S. Exports.'' The purpose of the hearing was to 
focus on how high-standard and ambitious trade agreements that 
are thoroughly implemented and fully enforced can open much-
needed markets to U.S. agriculture exports and that benefit 
rural and urban America, creating jobs. Testimony was received 
from (i) Kevin Paap, President Minnesota Farm Bureau; Chair--
American Farm Bureau Federation Trade Advisory Committee, (ii) 
Randy Mooney, Chairman--National Milk Producers Federation, 
(iii) John Weber, President--National Pork Producers Council, 
(iv) Dale Foreman, Chairman--Foreman Fruit Company, and (v) 
Heather McClung, Co-Owner--Schooner EXACT Brewing Company; 
President, Washington Brewers Guild.
    As required by the terms of Trade Promotion Authority, the 
International Trade Commission issued on June 29, 2016, a 
report on the economic impact on the United States of all trade 
agreements with respect to which Congress has enacted an 
implementing bill under trade authorities procedures since 
1984.
    On July 13, 2016, the Trade Subcommittee held a hearing 
entitled ``Expanding U.S. Digital Trade and Eliminating 
Barriers to U.S. Digital Exports.'' The purpose of the hearing 
was to focus on how high-standard and ambitious digital trade 
provision in U.S. trade agreements can, if thoroughly 
implemented and fully enforced, open markets to U.S. exports, 
benefit U.S. businesses of all sizes that rely on digital trade 
to enable sales of goods and services, and create jobs. 
Testimony was received by (i) Robert Atkinson, President--
Information Technology and Innovation Foundation, (ii) 
Christopher A. Padilla, Vice President--Government and 
Regulatory Affairs, IBM Corporation, (iii) Michael M. 
Beckerman, President and CEO--Internet Association, (iv) Kavita 
Shukla, Founder and CEO--Fenugreen LLC, and (v) Usman Ahmed, 
Head of Global Public Policy--PayPal Inc.
    On June 14, 2016, the U.S. Trade Representative sent to the 
Committee its report regarding proposed modifications to the 
CAFTA-DR rules of origin, concerning chemical products, PVC and 
other plastics, gaming machines, and fishing lures.

13. Trade Adjustment Assistance

            Actions taken
    On April 17, 2015, Chairman Reichert, along with 
Representatives Reed and Meehan, introduced H.R. 1892, the 
``Trade Adjustment Assistance Reauthorization Act of 2015.'' 
The Committee voted to order the bill reported, as amended, 
without recommendation, by voice vote on May 8. On June 12, the 
House considered the House amendment to the Senate amendment to 
H.R. 1314, which contained in Title II the provisions of H.R. 
1892, through a divided question as provided in the rule. The 
House defeated the legislation regarding TAA by a recorded vote 
of 126-302.
    The provisions of H.R. 1892 were then included in the 
Senate amendment to H.R. 1295, which the Senate passed on June 
24 by voice vote. On June 25, the House agreed to the Senate 
amendment to H.R. 1295 by a recorded vote of 286-138. The bill 
was signed into law on June 29 and became Public Law No. 114-
27.
    On July 7, 2015, the Department of Labor sent to the 
Committee its annual report on the Trade Adjustment Assistance 
(TAA) for Workers Program Fiscal Year 2014, pursuant to section 
249B(d) of the Trade Act of 1974. On June 6, 2016, the 
Department of Labor sent the report for Fiscal Year 2015.
    On July 22, 2016, the Secretary of Commerce sent to the 
Committee its annual report on the activities of the Trade 
Adjustment Assistance for Firms program for FY15, pursuant to 
section 255A of the Trade Act of 1974.

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

            Actions taken
    On January 21, 2015, the Committee met with Ambassador 
Froman, the U.S. Trade Representative, to discuss trade 
negotiations and trade promotion authority.
    On January 27, 2015, the Committee held a hearing on the 
``U.S. Trade Policy Agenda.'' The purpose of the hearing was to 
focus on how the U.S. trade policy agenda fosters economic 
growth and job creation. Testimony was received from Ambassador 
Michael Froman, United States Trade Representative.
    On February 3, 2015, the Committee held a hearing on the 
U.S. trade agenda with Ambassador Michael Froman, United States 
Trade Representative.
    On July 21, 2015, the House Advisory Group on Negotiations 
met as required by the provisions of trade promotion authority 
legislation within 60 days of enactment of TPA. Ambassador 
Froman participated in the meeting.
    On September 24, 2015, the Committee held a bipartisan 
meeting with Ambassador Froman to discuss the trade agenda.
    On September 25, 2015, the House Advisory Group on 
Negotiations met with Ambassador Froman to discuss the trade 
agenda.
    On October 27, 2015, USTR issued the Guidelines for 
Consultation and Engagement issued under the requirements of 
Trade Promotion Authority.
    Throughout the 114th Congress, the Committee met 
extensively with USTR on the trade agenda, trade negotiations, 
and the operation of USTR.

15. Priorities of the United States International Trade Commission

            Actions taken
    On April 7, 2015, the United States International Trade 
Commission sent to the Committee its annual No Fear Act report 
for FY 2014.
    On February 24, 2016, the Committee sent a letter to the 
U.S. International Trade Commission requesting information on 
relevant factors affecting the global competitiveness of the 
U.S. aluminum industry, pursuant to section 332(g) of the 
Tariff Act of 1930.
    On April 27, 2016, Chairman Brady and Ranking Member Levin 
sent a letter to the U.S. General Services Administration 
concerning the USITC building lease. On June 22, the 
International Trade Commission sent a letter to Chairman Brady 
and Ranking Member Levin regarding the USTIC's request 
concerning its lease.
    On September 9, 2016, the International Trade Commission 
sent a letter to the Committee requesting a supplemental 
appropriation to enable its implementation of the American 
Manufacturing Competitiveness Act of 2016. Since enactment of 
that legislation, the Committee consulted heavily with the 
USITC concerning implementation and resources.
    On October 20, 2016, the International Trade Commission 
sent to the Committee its report on recent trends in U.S. 
services trade.
    On October 24, 2016, the International Trade Commission 
sent to the Committee its report on Nepal, providing advice 
concerning whether certain textile and apparel articles are 
import sensitive.
    On November 15, 2016, the International Trade Commission 
sent to the Committee its annual FY 2016 Agency Financial 
Report for the USITC.
    On November 30, 2016, the International Trade Commission 
sent to the Committee its Inspector General semiannual report.

                    SUBCOMMITTEE ON HUMAN RESOURCES

1. Review Possible Reforms to the Current Welfare State

            Actions taken

Full Committee Hearings

    On May 24, 2016, the Ways and Means Committee received 
testimony on how the welfare system can better help more low-
income American families move out of poverty and up the 
economic ladder from: (i) The Honorable John Engler, former 
governor of Michigan, President, Business Roundtable; (ii) 
Karin VanZant, Executive Director, Life Services, CareSource; 
(iii) Olivia Golden, Executive Director, Center for Law and 
Social Policy; and (iv) Tarren Bragdon, President and Chief 
Executive Officer, Foundation for Government Accountability.

Subcommittee Hearings

    On February 11, 2015, the Subcommittee on Human Resources 
received testimony on current labor market trends and their 
impact on low-income families and individuals, trends in 
poverty in recent years, how changing family and household 
dynamics impact economic wellbeing, and how federal policy may 
influence these issues from: (i) Ron Haskins, Senior Fellow, 
Economic Studies, The Brookings Institution; (ii) Scott 
Winship, Walter B. Wriston Fellow, Manhattan Institute; (iii) 
W. Bradford Wilcox, Visiting Scholar, American Enterprise 
Institute; and (iv) Frances Deviney, Associate Director, Center 
for Public Policy Priorities.
    On March 17, 2015, the Subcommittee on Human Resources 
received testimony on the effectiveness of federal social 
programs, efforts to rigorously evaluate government programs to 
determine their impact, and proposals to increase the use of 
evidence across government so federal spending is directed 
toward programs that work from: (i) John Bridgeland, CEO, Civic 
Enterprises; (ii) David Mulhausen, Research Fellow in Empirical 
Policy Analysis, Heritage Foundation; (iii) Grover J. 
Whitehurst, Director, Brown Center on Education Policy, The 
Brookings Institution; and (iv) Joan Entmacher, Vice President 
for Family Economic Security, National Women's Law Center.
    On April 30, 2015, the Subcommittee on Human Resources 
received testimony on how states assist welfare recipients, 
ways to increase state efforts to engage more adult welfare 
recipients in work and activities leading to work, and how 
these efforts can help these individuals and their families 
become self-sufficient, escape poverty, and move up the 
economic ladder from: (i) Peter Cove, Founder, America Works; 
(ii) Sherrie Smoot, former America Works client; (iii) Eloise 
Anderson, Secretary, Wisconsin Department of Children and 
Families and Co-Chair, Secretaries' Innovation Group; (iv) 
Heather Reynolds, President and CEO, Catholic Charities Fort 
Worth; (v) Tracy Wareing, Executive Director, American Public 
Human Services Association; and (vi) LaDonna Pavetti, Vice 
President for Family Income Support Policy, Center on Budget 
and Policy Priorities.
    On June 25, 2015, the Subcommittee on Human Resources, in a 
joint hearing with the Subcommittee on Nutrition of the House 
Committee on Agriculture, received testimony on the interaction 
between welfare and related benefit programs and how concurrent 
receipt of benefits from those programs can create perverse 
incentives that discourage work and higher earnings from: (i) 
Casey Mulligan, Ph.D., Professor, Department of Economics, 
University of Chicago; (ii) Marsha Netus, Director of 
Operations, America Works; (iii) Chanel McCorkle, America Works 
client; (iv) Erik Randolph, Senior Fellow, Illinois Policy 
Institute; (v) Olivia Golden, Executive Director, Center for 
Law and Social Policy; and (vi) Eugene Steuerle, Ph.D., Senior 
Fellow, Urban Institute.
    On July 15, 2015, the Subcommittee on Human Resources 
received testimony on welfare reform proposals, specifically 
involving the reauthorization of the Temporary Assistance for 
Needy Families program from: (i) Kristen Cox, Executive 
Director, Utah Governor's Office of Management and Budget; (ii) 
Lt. Colonel David Kelly, Program Secretary, Salvation Army; 
(iii) Boyd Brown, Area Director, Employment and Training, 
Goodwill Easter Seals Minnesota; (iv) LaDonna Pavetti, Vice 
President for Family Income Support Policy, Center on Budget 
and Policy Priorities; and (v) Grant Collins, Senior Vice 
President, Workforce Development and Executive Director, WeCARE 
Region II, FedCap.
    On November 3, 2015, the Subcommittee on Human Resources 
received testimony on the dozens of programs that comprise the 
federal welfare system, as well as ways they can be 
consolidated or better coordinated so they better serve those 
most in need from: (i) The Honorable Geoff Davis, Member of 
Congress (retired), Republic Consulting, LLC.; (ii) Maura 
Corrigan, Visiting Fellow, American Enterprise Institute; (iii) 
Nick Lyon, Director, Michigan Department of Health and Human 
Services; (iv) Robert Greenstein, President, Center on Budget 
and Policy Priorities; and (v) Scott Sanders, Executive 
Director, National Association of State Workforce Agencies.
    On November 17, 2015, the Subcommittee on Human Resources 
received testimony on how other countries have reformed their 
social welfare programs to better support and encourage work 
and how these changes might inform efforts to modernize the 
safety net in the United States from: (i) Douglas Besharov, 
Professor, School of Public Policy, University of Maryland; 
(ii) Melissa Boteach, Vice President, Poverty to Prosperity 
Program, Center for American Progress; and (iii) Richard 
Burkhauser, Sarah Gibson Blanding Professor of Policy Analysis, 
Cornell University College of Human Ecology.
    On March 1, 2016, the Subcommittee on Human Resources 
received testimony on the role that employers and programs, 
such as Temporary Assistance for Needy Families, play in 
helping low-income individuals compete and succeed in the 
workforce from: (i) Mark Wilson, President and CEO, Florida 
Chamber of Commerce; (ii) Kenyatta Brame, Executive Vice 
President, Cascade Engineering; (iii) Christopher King, Senior 
Research Scientist and Lecturer, Ray Marshall Center for the 
Study of Human Resources, University of Texas at Austin; (iv) 
Barbara Doucet, Corporate Director of Human Resources, Omni 
Hotels & Resorts; and (v) Laurie Bouillon Larrea, President, 
Workforce Solutions Greater Dallas.

2. Provide Oversight to the Nation's Unemployment Compensation Benefits 
        and Employment Security Systems

            Actions taken

Subcommittee Hearings

    On June 3, 2015, the Subcommittee on Human Resources 
received testimony on identifying waste, fraud and abuse within 
the Supplemental Security Income and Unemployment Insurance 
programs as well as discussed legislative proposals to reduce 
improper payments and improve program integrity. The 
Subcommittee heard from the following members of Congress: (i) 
The Honorable Sam Johnson, Third District of Texas; (ii) The 
Honorable Kevin Brady, Eighth District of Texas; (iii) The 
Honorable David G. Reichert, Eighth District of Washington; 
(iv) The Honorable Xavier Becerra, Thirty-Fourth District of 
California; (v) The Honorable Tom Reed, Twenty-Third District 
of New York; (vi) The Honorable Jim Renacci, Sixteenth District 
of Ohio; and (vii) The Honorable Rosa DeLauro, Third District 
of Connecticut. The Subcommittee also heard from the following: 
(viii) The Honorable Patrick P. O'Carroll, Jr., Inspector 
General, Social Security Administration; (ix) Dan Bertoni, 
Director, Education, Workforce, and Income Security Issues, 
Government Accountability Office; (x) Curt Eysink, Executive 
Director, Louisiana Workforce Commission; (xi) Debra Rohlman, 
Vice President of Government Sales, Equifax Workforce 
Solutions; and (xii) Rebecca Vallas, Director of Policy for 
Poverty to Prosperity Program, Center for American Progress.
    On September 7, 2016, the Subcommittee on Human Resources 
received testimony on program integrity, trust fund solvency, 
and reemployment strategies within the Unemployment Insurance 
system from: (i) Cissy Proctor, Executive Director, Florida 
Department of Economic Opportunity; (ii) Walter Carpenter, 
President, Pinel & Carpenter, Inc.; (iii) Judith M. Conti, 
Federal Advocacy Coordinator, National Employment Law Center; 
and (iv) Michelle Beebe, Director, Unemployment Insurance, Utah 
Department of Workforce Services.

3. Provide Oversight of the Nation's Child Welfare Programs

            Action taken

Subcommittee Hearings

    On May 18, 2016, the Subcommittee on Human Resources 
received testimony on state efforts to better use data to 
identify and serve children most at risk of abuse and neglect 
due to parental substance abuse and the impact of the substance 
abuse epidemic on the child welfare system from: (i) The 
Honorable Tom Marino, Tenth District of Pennsylvania, United 
States House of Representatives; (ii) The Honorable Karen Bass, 
Thirty-Seventh District of California, United States House of 
Representatives; (iii) Tina Willauer, Director, Sobriety 
Treatment and Recovery Team, Department for Community Based 
Services, Kentucky (iv) Hector Glynn, Vice President of 
Programs, The Village for Families and Children; (v) Katherine 
Barillas, Director, Child Welfare Policy, One Voice Texas; and 
(vi) Bryan Lindert, Senior Director of Quality Management, 
Eckerd Youth Alternatives, Inc.

4. Human Resources Oversight Letters

            Actions taken
            1. Letter to GAO Regarding Program Costs for Households 
                    with Multiple Supplemental Security Income (SSI) 
                    Recipients
    On February 27, 2015, the Ways and Means Subcommittee on 
Human Resources Chairman Charles W. Boustany, Jr., sent a 
letter to GAO Comptroller General Gene Dodaro, requesting an 
analysis of program costs for households with multiple SSI 
recipients.
            2. Letter to GAO Regarding the Social Security 
                    Administration's (SSA) Approaches to Promote 
                    Employment Among Youth SSI Recipients
    On February 27, 2015, the Ways and Means Subcommittee on 
Human Resources Chairman Charles W. Boustany, Jr., sent a 
letter to GAO Comptroller General Gene Dodaro, requesting an 
analysis of SSA approaches to promote employment among youth 
SSI recipients.
            3. Letter to GAO Regarding Head Start Employees Collecting 
                    Unemployment Insurance Benefits (UI) During Summer 
                    Months
    On April 28, 2015, the Ways and Means Subcommittee on Human 
Resources Chairman Charles W. Boustany, Jr., sent a letter to 
GAO Comptroller General Gene Dodaro, requesting an analysis of 
Head Start employees collecting UI benefits during the summer 
months, and its effect on overall program costs.
            4. Letter to GAO Regarding an Update to a 2012 Report (GAO-
                    12-929R), on Temporary Assistance for Needy 
                    Families (TANF) Block Grants and Third-Party 
                    Maintenance of Effort (MOE) Requirements
    On September 29, 2015, the Subcommittee on Human Resources 
Chairman Charles W. Boustany, Jr., sent a letter to GAO 
Comptroller General Gene Dodaro, requesting an update to a 2012 
GAO report (GAO-12-929R), regarding third-party MOE 
requirements in the TANF program.
            5. Letter to the IRS Regarding the Do Not Pay (DNP) Portal 
                    and Earned Income Tax Credit (EITC) Improper 
                    Payments
    On March 23, 2016, Ways and Means Committee Chairman Kevin 
Brady, along with twenty three Ways and Means Republican 
Members, sent a letter to Commissioner John Koskinen of the 
IRS, requesting information regarding the IRS's use of the DNP 
Portal to help in identifying and preventing improper payments 
within the EITC program.
            6. Letter to GAO Regarding UI Reemployment Programs
    On August 1, 2016, the Subcommittee on Human Resources 
Chairman Vern Buchanan sent a letter to GAO Comptroller General 
Gene Dodaro, requesting an analysis of state initiatives to 
promote reemployment among UI beneficiaries.
            7. Letter to GAO Regarding UI Improper Payment Rates and 
                    Work Search Requirements
    On August 1, 2016, the Subcommittee on Human Resources 
Chairman Vern Buchanan sent a letter to GAO Comptroller General 
Gene Dodaro, requesting an analysis of UI programs' improper 
payment rates and the varying state policies regarding work 
search requirements being implemented across the country.

                         SUBCOMMITTEE ON HEALTH

1. Health Oversight Letters

            1. Letter to CMS to Prevent Further Cuts to the MA Program
    On March 19, 2015, the Committee sent a letter to CMS 
Acting Administrator urging the administration to reverse 
course on its proposed changes to the Medicare Advantage (MA) 
program. The cumulative effects of the Administration's 
policies relating to the MA program have resulted in a roughly 
10 percent cut to the program over the past several years.
            2. Letter to HHS Regarding the Obama Administration's Use 
                    of Taxpayer Dollars on PR Campaigns
    On March 21, 2015, the Committee sent a letter to HHS 
demanding that it provide information on the use of taxpayer 
dollars on contracts promoting the Patient Protection and 
Affordable Care Act through public relations campaigns, 
advertisements, polling, message testing, and similar services. 
Despite repeated requests and promises that materials would be 
forthcoming, HHS failed to provide any information.
            3. Letter Regarding Unappropriated Payments Made Under 
                    Health Care Law
    On July 8, 2015, the Committee, along with the Committee on 
Energy and Commerce, sent a letter to HHS Secretary Burwell and 
Treasury Secretary Lew demanding responses regarding payments 
the Administration has made to insurance companies to subsidize 
cost-sharing under the health care law after the Administration 
requested, but did not receive, an appropriation of funding.
            4. Letter Regarding Consumer Operated and Oriented Plans 
                    (CO-OPs)
    On September 30, 2015, the Committee sent a letter to CMS 
Acting Administrator Andy Slavitt regarding their concern over 
the lack of oversight and to request more information on the 
financial solvency of CO-OPs.
            5. Letter Regarding Fraud Prevention System
    On October 27, 2015, the Committee sent a letter to CMS 
Acting Administrator Andy Slavitt to ask for information on the 
Agency's plans to update its Fraud Prevention System (FPS), a 
program that uses predictive analytics and other technology to 
combat waste, fraud, and abuse in the Medicare program.
            6. Letter Regarding MA Employment Group Waiver Plans 
                    (EGWPs)
    On March 23, 2016, the Committee on Ways and Means, along 
with the Committee on Energy and Commerce, sent a letter to CMS 
Acting Administrator Andy Slavitt regarding CMS's plan to 
illegally divert as much as $3.5 billion from the Treasury to 
pay health insurers through the Transitional Reinsurance 
Program.
            7. Letter Regarding Changes to Medicare's Clinical 
                    Laboratory Fee Schedule
    On March 29, 2016, the Committee sent a letter to CMS 
urging the Administration to delay changes to the Medicare 
payment system for clinical laboratory tests, known as the 
Clinical Laboratory Fee Schedule (CLFS).
            8. Letter Regarding Mental and Behavioral Health Data
    On April 22, 2016, the Committee sent a letter to CMS 
Acting Administrator Andy Slavitt, pressing the agency to 
collect, analyze, and publish additional data regarding the 
mental and behavioral health of Medicare patients. In the 
letter the Committee called on CMS to expand upon its recent 
initiatives to improve data transparency so that health care 
providers can better meet the needs of beneficiaries.
            9. Letter Regarding Standardized Plans and Health Savings 
                    Accounts
    On April 29, 2016, the Committee on Ways and Means, along 
with the Committee on Energy and Commerce, sent a letter to CMS 
Acting Administrator Andy Slavitt about regulations that had 
been finalized and their potential to reduce consumers' choice 
of health plans. The letter expressed concern that certain 
proposals could limit the choices that consumers have and block 
innovation.
            10. Letter Regarding Proposed Part B Drug Payment Model
    On May 2, 2016, the Committee on Ways and Means, along with 
Budget Committee Chairman Tom Price and Energy and Commerce 
Committee Member John Shimkus, sent a letter to CMS Acting 
Administrator Andy Slavitt asking the agency to withdraw the 
Administration's proposed Part B Drug Payment Model. On March 
8, 2016, CMS released a proposed rule modifying its 
reimbursement rate for Medicare Part B drugs. The new model is 
a mandatory demonstration project developed by the Center for 
Medicare & Medicaid Innovation (CMMI) that would be conducted 
across nearly all Primary Care Service Areas in the United 
States.
            11. Letter Regarding Overdue Social Security and Medicare 
                    Trustees Report
    On May 3, 2016, the Committee sent a letter to Treasury 
Secretary Lew, in his capacity as Managing Trustee, asking why 
these reports are overdue and when Congress can expect them. 
Every year, the Board of Trustees for the Social Security and 
Medicare Trust Funds are required to release reports by April 1 
on the financial health of Social Security and Medicare. These 
reports inform lawmakers about the financial status of these 
important programs, on which millions of seniors and 
individuals with disabilities rely. Unfortunately, year after 
year, the Trustees fail to meet that statutory deadline and 
create more unnecessary uncertainty about the future of these 
programs.
            12. Letter Regarding the Basic Health Program
    On August 30, 2016, the Committee sent a letter to Treasury 
Secretary Lew regarding the Basic Health Program (BHP). 
Established under the ACA, the BHP allows states to contract 
with health insurance companies to offer health coverage to 
individuals with incomes between 133 and 200 percent of the 
federal poverty level, who otherwise would have to purchase 
insurance on the exchange. Although the ACA established the 
program, it did not provide funding to the program. The letter 
seeks information relating to the legal authority of the 
Administration to fund the BHP program, the establishment of 
the Internal Revenue Service's (IRS) payment system for making 
BHP payments and any communication between Administration 
entities about the program.
            13. Letter Regarding Flexibilities Within MACRA
    On September 6, 2016, the Committee on Ways and Means, 
along with the Committee on Energy and Commerce, sent a letter 
to HHS Secretary Burwell regarding the bipartisan Medicare 
Access and CHIP Reauthorization Act (MACRA). The letter 
highlighted the importance of a successful implementation of 
MACRA so doctors and other health care providers can deliver 
the quality care their patients deserve. The letter requested 
that CMS consider the following flexibilities for all 
practitioners: (1) simplified, streamlined, coordinated 
requirements; (2) clear pathways to succeed in Merit-Based 
Incentive Payment System (MIPS) or the Alternative Payment 
Model (APM) tracks; (3) opportunities to move to the APM track 
and flexibilities to be rewarded for meaningful delivery system 
reform activities in MIPS and in the APMs; and (4) appropriate 
systems ready and in place prior to January 2017 reporting.
            14. Letter Regarding Concerns Over Fraudulent Medicare 
                    Spending
    On September 12, 2016, the Committee on Ways and Means, 
along with the Committee on Energy and Commerce and the Senate 
Finance Committee, sent a letter to CMS Acting Administrator 
Andy Slavitt to express concerns about fraudulent Medicare 
spending despite the Agency's recent efforts to prevent 
improper payments before they are already paid. In the letter, 
Members explained that CMS still relies too heavily on the 
outdated ``pay and chase'' practice-paying a claim before 
investigating whether it was fraudulent.
            15. Letter Regarding Information on the Misuse of Taxpayer 
                    Information
    On September 21, 2016, Committee Chairman Kevin Brady, 
along with House Majority Leader Kevin McCarthy and House 
Majority Whip Steve Scalise, sent a letter to IRS Commissioner 
John Koskinen requesting information related to a partnership 
between CMS and the IRS, and their use of sensitive taxpayer 
information for an ACA marketing outreach campaign. The letter 
was in response to a recent CMS fact sheet entitled 
``Strengthening the Marketplace by Covering Young Adults,'' 
which discusses the Obama Administration's plans to advertise 
insurance options to individuals who previously sought 
exemptions from the law's individual mandate or paid a penalty.
            16. Letter Regarding Maryland CO-OP
    On October 27, 2016, the Committee sent a letter to CMS and 
Evergreen Health--Maryland's ACA CO--OP--regarding the 
company's decision to become a for-profit health insurer to 
avoid financial collapse. As one of 23 CO-OPs created under the 
ACA and subsidized by taxpayer dollars, Evergreen is required 
by law to meet specific requirements, including operating as a 
non-profit company. In addition, Evergreen signed a $65 million 
loan agreement with CMS that prohibits the company from 
converting to a for-profit company.

                    SUBCOMMITTEE ON SOCIAL SECURITY

1. Securing the Future of Social Security

            Actions Taken
    On March 3, 2016, Chairman Kevin Brady and Subcommittee 
Chairman Sam Johnson wrote a letter to the Director of the 
Congressional Budget Office (CBO) to request that the CBO look 
into the differences between their estimates of Social 
Security's 75-year funding shortfall and those of the Office of 
the Chief Actuary at the Social Security Administration (SSA). 
The response to this letter was provided in testimony at the 
September 21, 2016 hearing entitled ``Understanding Social 
Security's Solvency Challenge.''
    On May 3, 2016, Social Security Subcommittee Chairman Sam 
Johnson and Health Subcommittee Chairman Pat Tiberi sent a 
letter to Treasury Secretary Lew regarding the reports from the 
Board of Trustees of the Federal Old-Age and Survivors 
Insurance (OASI), Federal Disability Insurance (DI), Federal 
Hospital Insurance, and Federal Supplementary Medical Insurance 
Trust Funds that are due on April 1 as required by statute. The 
letter asked Secretary Lew why the reports were late and when 
the Committee could expect the reports. When no response from 
Treasury Secretary Lew was received, another letter was sent by 
the Subcommittee Chairmen on June 6, 2016 inquiring about the 
reports for a second time. The reports were released on June 
22, 2016.
    On June 6, 2016, Chairman Kevin Brady and Subcommittee 
Chairman Sam Johnson wrote a letter to the Chief Actuary of the 
SSA requesting that the Office of the Chief Actuary look into 
the differences between the Trustees' estimates of Social 
Security's 75-year funding shortfall and those of the CBO. The 
response to this letter was provided in testimony at the 
September 21, 2016 hearing entitled ``Understanding Social 
Security's Solvency Challenge.''
    On June 22, 2016, Subcommittee Chairman Sam Johnson held a 
hearing entitled ``2016 Social Security Trustees Report.'' The 
findings of the 2016 Report of the Trustees of the Federal OASI 
and DI Trust Funds were discussed, as well as the financial 
challenges faced by the program. The Subcommittee received 
testimony from Steve Goss, Chief Actuary, Social Security 
Administration. Mr. Goss discussed the current financial status 
of the Social Security Trust Funds, and discussed the 
projections for the program. Members also noted that the 
consistent failure to release the annual Trustees Report on 
time is unacceptable.
    On July 27, 2016 Subcommittee Chairman Sam Johnson, 
Oversight and Government Reform Chairman Jason Chaffetz, and 
Subcommittee on Government Operations Chairman Mark Meadows 
wrote a letter to Comptroller General Gene Dodaro requesting a 
review of the financial interchange between the Railroad 
Retirement Board, the SSA, and the Department of Health and 
Human Services. The Government Accountability Office expects to 
begin work on this request in January 2017.
    On September 21, 2016, Subcommittee Chairman Sam Johnson 
held a hearing entitled ``Understanding Social Security's 
Solvency Challenge.'' The hearing focused on the differences 
between the estimates of Social Security's long-term financing 
produced by the CBO and the estimates produced by the Trustees 
of the Federal OASI and DI Trust Funds. The Subcommittee 
received testimony from (i) Steve Goss, Chief Actuary, Social 
Security Administration; and (ii) Dr. Keith Hall, Director, 
Congressional Budget Office. The witnesses discussed 
differences in their methods, approach, and the economic and 
demographic assumptions used in developing their projections. 
The Social Security Trustees and the CBO differ on a number of 
important metrics, including the year the Trust Funds will be 
exhausted and the size of the 75-year actuarial deficit.

2. Strengthening the Disbility Insurance (DI) Program

            Action taken
    On February 12, 2015, Subcommittee Chairman Sam Johnson, 
together with 11 cosponsors, introduced the ``Social Security 
Disability Insurance and Unemployment Benefits Double Dip 
Elimination Act.'' H.R. 918 ends the ability to double dip by 
receiving Disability Insurance (DI) benefits and unemployment 
benefits at the same time and preserves DI benefits for only 
those who truly cannot work.
    On February 25, 2015, the Subcommittee received testimony 
on maintaining the DI Insurance Trust Fund's solvency from (i) 
Charles Blahous, Ph.D., Public Trustee, Social Security and 
Medicare Boards of Trustees; (ii) Ed Lorenzen, Senior Advisor, 
Committee for a Responsible Federal Budget; and (iii) Webster 
Phillips, Senior Legislative Representative, National Committee 
to Preserve Social Security and Medicare. Witnesses discussed 
the pending exhaustion of the DI Trust Fund in 2016, at which 
point program revenues would be able to pay only 81 percent of 
benefits, as well as what actions previous Congresses have 
taken.
    On April 15, 2015, Subcommittee Chairman Sam Johnson, along 
with 4 cosponsors, introduced H.R. 1800, the ``Guiding 
Responsible and Improved Disability Decisions (GRIDD) Act of 
2015.'' H.R. 1800 requires that the Social Security 
Administration (SSA) update the 1979 medical-vocational 
regulatory guidelines for determining disability by considering 
new employment opportunities made possible by advances in 
treatment, rehabilitation and technology, as well as 
considering the true effect of prevalent languages on a 
claimant's educational profile.
    On April 25, 2015, Subcommittee Chairman Sam Johnson, along 
with 7 cosponsors, introduced H.R. 1795, the ``Promoting 
Opportunity through Informed Choice Act.'' H.R. 1795 requires 
the SSA to develop online tools to help beneficiaries assess 
the impact of earnings on eligibility for and benefit amounts 
of State and Federal programs.
    On April 30, 2015, Subcommittee Chairman Sam Johnson, along 
with 4 cosponsors, introduced H.R. 2135, the ``Promoting 
Opportunity for Disability Benefit Applicants Act.'' H.R. 2135 
authorizes the Commissioner of Social Security to provide 
denied disability applicants with information on employment 
support services, both public and private non-profit, so that 
they may reenter the workforce and not continue to cycle 
through the application process. This would not affect 
individuals as they move through the appeals process, except as 
it relates to them being more likely to find employment.
    On April 30, 2015, Subcommittee Chairman Sam Johnson 
introduced H.R. 2136, the ``Improving the Quality of Disability 
Decisions Act of 2015.'' H.R. 2136 requires the SSA to review 
disability decisions by Administrative Law Judges to ensure 
that the judges are following the law and Social Security's 
regulation and policy. It would also require the SSA to report 
the results of these quality reviews to Congress annually.
    On June 5, 2015, then-Chairman Paul Ryan and Subcommittee 
Chairman Sam Johnson, along with Oversight and Government 
Reform Chairman Jason Chaffetz, Ranking Member Elijah Cummings, 
Ways and Means Ranking Member Sander Levin, and Social Security 
Subcommittee Ranking Member Xavier Becerra requested to join 
requests from Senator Susan Collins and Senator Ron Johnson to 
the Government Accountability Office (GAO) for a report on the 
extent to which the SSA has detected individuals receiving 
concurrent Federal Employees' Compensation Act (FECA) benefits 
that may result in potential DI overpayments. The GAO report 
was published on August 3, 2015 and found that the SSA detected 
concurrent DI and FECA payments received by some, but not all 
individuals who received concurrent payments. GAO recommended 
that SSA review the potential overpayments identified in the 
report and determine how to best strengthen SSA's internal 
controls.
    On June 16, 2015, the Subcommittee received testimony on 
the financial risk of returning to work from (i) David A. 
Weaver, Associate Commissioner, Office of Research, 
Demonstration, and Employment Support, Social Security 
Administration and (ii) Daniel Bertoni, Director, Education, 
Workforce, and Income Security, Government Accountability 
Office. Witnesses discussed the complex and frequently 
overlapping work incentives that the SSA administers and how 
this complexity can cause beneficiaries to be assessed 
overpayments.
    On July 9, 2015, the Full Committee received testimony on 
promoting opportunity for Disability Insurance (DI) 
beneficiaries from (i) Mike Zelley, President, The Disability 
Network; (ii) James Smith, Budget and Policy Manager, Division 
of Vocational Rehabilitation, Vermont Agency of Human Services; 
(iii) Jill Houghton, Executive Director, US Business Leadership 
Network; (iv) John Kregel, Professor of Special Education and 
Disability Policy, Virginia Commonwealth University; and (v) 
Paul N. Van de Water, Ph.D., Senior Fellow and Director of 
Policy Futures, Center on Budget and Policy Priorities. 
Witnesses discussed work disincentives in the current DI 
program and ways to improve DI to better promote opportunity 
for those beneficiaries who want to work.
    On July 28, 2015, Subcommittee Chairman Johnson sent a 
letter to the GAO requesting a review of the SSA's management 
of Administrative Law Judges (ALJs). In 2015, the SSA employed 
more than 1,500 ALJs to review nearly 700,000 disability cases 
appealing an initial denial, with considerable variation in 
allowance rates and workload between individual judges. The 
letter asked the GAO to specifically focus on the policies and 
procedures the SSA has in place to ensure accurate and timely 
hearing decisions, and how effective the SSA is at managing ALJ 
workloads, quality and productivity. This review is currently 
in progress and an update is expected in early 2017.
    On February 26, 2016, Subcommittee Chairman Sam Johnson 
wrote a letter to the Comptroller General Gene Dodaro to 
request a review of the SSA's Compassionate Allowance 
initiative to speed up the process for DI applicants with 
severe conditions. The GAO provided a response to the request 
on March 17, 2016 and began work on the request in July 2016 
and expects to complete the work in the summer of 2017.
    On November 17, 2016, Subcommittee Chairman Sam Johnson 
wrote a letter to Acting Inspector General Gale Stone to 
request a review of Social Security hearing offices that have 
high no show and postponement rates. The Acting Inspector 
General provided a response on November 28, 2016 and expects to 
provide a report in May 2017.

 3. Stewardship of Social Security Programs

            Actions taken
    On February 27, 2015, Subcommittee Chairman Sam Johnson 
wrote a follow-up letter to the Acting Commissioner of Social 
Security Carolyn Colvin regarding a December 15, 2014 letter 
requesting information about President Obama's immigration 
action of November 20, 2014. The Acting Commissioner provided a 
response on March 25, 2015.
    On February 24, 2015, Subcommittee Chairman Sam Johnson 
sent a letter to Inspector General Patrick O'Carroll requesting 
a review of the SSA's anti-fraud training initiatives. In 
response to Chairman Johnson's request, the OIG began a review 
of the SSA's anti-fraud training initiatives on March 6, 2015. 
In an audit report released on September 22, 2015, the OIG 
concluded that the SSA's anti-fraud training generally utilized 
both public and private sector best practices, but that the SSA 
lacked baseline metrics to determine the training's effect.
    On July 22, 2015, then-Chairman Paul Ryan, Social Security 
Subcommittee Chairman Sam Johnson, Tax Policy Subcommittee 
Chairman Charles Boustany, and Oversight Subcommittee Chairman 
Peter Roskam wrote a letter to the Acting Commissioner of 
Social Security Carolyn Colvin requesting a comprehensive 
review of data protection efforts and additional information. 
The SSA provided a response on August 14, 2015 that included 
detailed information about the SSA's data security and 
continuing efforts to protect the public's personal 
information.
    On July 28, 2015, Subcommittee Chairman Johnson and several 
other Members of the Ways and Means Committee sent a letter to 
Acting Commissioner of Social Security Colvin requesting 
answers to several questions on the SSA's medical listing used 
to determine eligibility for disability benefits based on 
Huntington's Disease. The Committee received a response from 
the Acting Commissioner on August 26, 2015. The SSA updated the 
neurological disorder medical listing, which includes 
Huntington's Disease, on September 29, 2016, for the first time 
since 1979.
    On September 18, 2015, Subcommittee Chairman Sam Johnson 
wrote a letter to Comptroller General Gene Dodaro to request an 
assessment of the extent to which the SSA has implemented a 
strategic, risk-based approach to managing fraud risks in its 
programs consistent with the Government Accountability Office's 
(GAO) Fraud Risk Management Framework. The GAO expects to 
provide a report in April 2017.
    On December 9, 2015, Chairman Kevin Brady, Ranking Member 
Sander Levin, Senate Finance Committee Chairman Orrin Hatch and 
Ranking Member Ron Wyden wrote a letter to the Acting 
Commissioner of Social Security Carolyn Colvin to clarify the 
interpretation of Section 831 of H.R. 1314, the ``Bipartisan 
Budget Act of 2015'' to ensure that entitlement to benefits as 
a divorced spouse is independent of the entitlement of the 
worker.
    On February 3, 2016, Chairman Sam Johnson wrote a letter to 
Acting Commissioner of Social Security Carolyn Colvin to 
inquire about a statutorily required report from the SSA on 
Cooperative Disability Investigation Units that was not 
received by the Committee by the February 1 deadline. The 
report was received by the Committee on February 3, 2016.
    On March 22, 2016, Subcommittee Chairman Sam Johnson held a 
hearing entitled, ``Social Security and Public Servants: 
Ensuring Equal Treatment.'' The hearing focused on two 
provisions that affect Social Security benefits for teachers, 
fire fighters, police officers, and other public servants: The 
Windfall Elimination Provision (WEP) and Government Pension 
Offset (GPO). The witnesses discussed the way the WEP changes 
the formula used to calculate Social Security benefits for 
individuals with earnings from jobs where they paid Social 
Security taxes and jobs where they did not. There was broad 
agreement that there were problems with the current WEP 
formula. The WEP was designed to maintain the progressivity of 
Social Security benefits, but in practice the WEP 
disproportionately affects lower earners. The GPO is designed 
to prevent a spouse or widow from receiving a Social Security 
dependent benefit and a full government pension at the same 
time. There was broad agreement among the witnesses that the 
intention behind WEP and the GPO should remain, but that the 
formulas should be corrected to maintain the progressivity of 
Social Security benefits and to treat all workers fairly.
    On April 7, 2016, Subcommittee Chairman Sam Johnson was 
added as a co-requester of a GAO report on the federal 
government's effort to reduce its reliance on Social Security 
Numbers. This review was originally requested by Chairman 
Chaffetz of the House Committee on Oversight and Government 
Reform. The GAO expects this report to be completed in June 
2017.
    On May 18, 2016, Subcommittee Chairman Sam Johnson held a 
hearing entitled ``Protecting Social Security from Waste, 
Fraud, and Abuse.'' The Subcommittee received testimony from 
Patrick P. O'Carroll, Inspector General, Social Security 
Administration. At the hearing, the Inspector General discussed 
the current and future challenges facing the SSA in regards to 
waste, fraud, and abuse. Mr. O'Carroll focused on SSA's 
strategic planning, management of the representative payee 
program, information technology, and efforts to fight fraud 
using the tools provided in the Bipartisan Budget Act of 2015. 
Mr. O'Carroll also discussed the need for a detailed plan for 
IT modernization at the SSA considering the past failure of the 
SSA's development of the DCPS due to a lack of planning and 
poor oversight. Improvements in SSA's strategic planning after 
the latest plan, Vision 2025, had no concrete goals or 
implementation strategy. Finally, Mr. O'Carroll discussed the 
importance of increasing efficiency in response to increasing 
workloads in order to better serve beneficiaries while ensuring 
proper stewardship of taxpayer dollars.
    On June 17, 2016, Subcommittee on Social Security Chairman 
Sam Johnson wrote a letter to Acting Commissioner of Social 
Security Carolyn Colvin to request the SSA to conduct a study 
to determine the amount of fraud and abuse in its disability 
programs. The SSA provided a response to the request on August 
4, 2016 and requested that the Office of the Inspector General 
(OIG) conduct the study. The study is pending an agreement 
between the SSA and OIG.
    On September 2, 2016, Subcommittee Chairman Sam Johnson 
sent a letter to the Acting Commissioner of Social Security 
Carolyn Colvin regarding issues identified by the OIG in the 
representative payee program. The OIG found that individuals 
who required a representative payee to manage their finances 
were also being allowed to serve as representative payees for 
other beneficiaries. Beneficiaries with representatives are 
among the most vulnerable recipients of Social Security 
benefits, and this raises serious questions about the program. 
Chairman Johnson requested additional information about the 
suitability determination process and how a situation like this 
could be allowed to occur. The SSA acknowledged receipt of the 
letter on September 15, 2016, but has not provided a 
substantive response to Chairman Johnson's request for 
information.

4. Deployment of Resources

            Actions taken
    On February 13, 2015, Subcommittee Chairman Sam Johnson 
sent a letter to the Inspector General of the Social Security 
Administration (SSA), Patrick P. O'Carroll, requesting that the 
Office of Inspector General (OIG) provide the Subcommittee with 
regular reports on the status of the SSA's development of its 
Disability Case Processing System (DCPS). This ongoing request 
has generated three reports on DCPS, ``The Social Security 
Administration's Analysis of Alternatives for the Disability 
Case Processing System,'' and ``Costs Incurred in Developing 
the Disability Case Processing System'' and ``Progress in 
Developing DCPS as of November, 2016''. The first report found 
that the SSA did not fully evaluate all potential alternatives 
to the development of DCPS, including the option of 
discontinuation, all efforts and maintaining existing legacy 
systems. The second report found the SSA's reported costs of 
$365 million for the development of DCPS over the eight-year 
period ending on September 30, 2015 to be reasonably accurate. 
The third report found that DCPS2 was envisioned to have 
efficiency and costs benefits for SSA, but that SSA should 
develop additional costs estimates for the full scope of the 
project.
    On May 20, 2015, Subcommittee Chairman Sam Johnson wrote a 
letter to Acting Commissioner of Social Security Carolyn Colvin 
requesting additional information of the SSA's long term plan 
outlined in Vision 2025. The SSA provided a response on June 
18, 2015.
    On August 14, 2015, Subcommittee Chairman Sam Johnson wrote 
a letter to Comptroller General Gene Dodaro to request a study 
of all Social Security facilities and determine whether the 
SSA's current infrastructure is an efficient use of taxpayer 
funds. The GAO expects to provide a report in May 2017.
    On July 21, 2015, then-Chairman Paul Ryan and Subcommittee 
Chairman Sam Johnson, along with 17 other Members of Congress, 
wrote a letter to the Acting Commissioner of Social Security 
Carolyn Colvin expressing concern about a policy to provide the 
names of Social Security beneficiaries who have a 
representative payee to the National Instant Criminal 
Background Check System (NICS), potentially limiting Social 
Security beneficiaries' constitutional rights. The SSA provided 
a response on August 7, 2015 in which the SSA said they had not 
provided any names of beneficiaries to the NICS and were not 
considering sending names based solely on the beneficiaries' 
having representative payees. The SSA also said they were 
determining how they must comply with Federal law.
    On May 2, 2016, Subcommittee Chairman Sam Johnson and 
Senator Mike Crapo sent a letter to Inspector General Patrick 
P. O'Carroll requesting a review of the NICS and how this 
system interacts with representative payee determinations. In 
May 2016, the SSA issued a notice of proposed rulemaking that 
outlined their suggested criteria for referring an individual's 
name to the NICS. These criteria included the need for a 
representative payee. The Institute of Medicine raised 
questions about the reliability and validity of the SSA's 
process for determining whether an individual needs a 
representative payee. Chairman Johnson and Senator Crapo asked 
how SSA was using taxpayer funds to determine whether an 
individual should be reported to the NICS. On September 28, 
2016, the OIG provided detailed responses to Chairman Johnson 
and Senator Crapo's questions.
    On May 18, 2016, Chairman Sam Johnson wrote a letter to 
Acting Commissioner of Social Security Carolyn Colvin regarding 
materials created by McKinsey & Company's work as a contractor 
on DCPS. Chairman Johnson requested a copy of all materials 
produced by McKinsey & Company or by any other contractor on 
DCPS within one week of submission, as was requested in a 
December 12, 2014 letter.
    On June 14, 2016, Subcommittee Chairman Sam Johnson wrote a 
letter to the Acting Commissioner of Social Security Carolyn 
Colvin to request copies of the Report and Implementation Plan 
and the subsequent reports regarding the NICS and expressing 
concern about the SSA's reporting certain beneficiaries to the 
NICS and limiting these individuals' Constitutional rights.
    On July 14, 2016, Subcommittee Chairman Sam Johnson held a 
hearing entitled ``Modernizing Social Security's Information 
Technology (IT) Infrastructure.'' Experts weighed in on the 
current state of the SSA's IT infrastructure, the SSA's IT 
modernization plan, and best practices for IT modernization, 
including agile software development. The Subcommittee received 
testimony from (i) Robert Klopp, Deputy Commissioner, Chief 
Information Officer, Social Security Administration; (ii) 
Richard E. Warsinskey, President, National Council of Social 
Security Management Associations; (iii) Kimberly Byrd, Deputy 
Assistant Inspector General for Audit, Financial Systems and 
Operations Audits, Office of the Inspector General, Social 
Security Administration; (iv) Valerie Melvin, Director, 
Information Management and Technology Resources Issues, 
Government Accountability Office; and (v) William Hayes, 
Principal Engineer, Software Engineering Institute, Carnegie 
Mellon University. The witnesses highlighted the need for 
updated IT systems to provide employees at the SSA the 
necessary tools for improved service delivery, the increased 
cost of delaying updates, and the oversight challenges 
associated with iterative software development such as Agile.
    On September 13, 2016, Chairman Kevin Brady, Subcommittee 
on Social Security Chairman Sam Johnson, Subcommittee on Human 
Resources Chairman Vern Buchanan, Subcommittee on Tax Policy 
Chairman Charles Boustany, Subcommittee on Oversight Chairman 
Peter Roskam, Congressman Mike Kelly, Congressman Jim Renacci, 
and Congressman Tom Rice sent a letter to Acting Commissioner 
of Social Security Carolyn Colvin requesting more information 
about the early delivery of checks to Social Security 
beneficiaries during hurricane season. The SSA responded with 
the requested information on November 8, 2016.
    On November 17, 2016, Subcommittee Chairman Sam Johnson 
wrote a letter to Acting Inspector General Gale Stone to 
request a review of the SSA's nationwide telework pilot. The 
Acting Inspector General provided a response on November 23, 
2016 and expects to provide a report in April 2017.
    On December 2, 2016, Subcommittee Chairman Sam Johnson 
wrote a letter to Acting Commissioner of Social Security 
Carolyn Colvin to request additional information on the DCPS in 
light of further delays and reduced functionality in the system 
brought to the attention of the Committee by a report from the 
OIG. The Committee has not received a response to this request.
    On December 6, 2016, Subcommittee Chairman Sam Johnson 
wrote a letter to Acting Commissioner of Social Security 
Carolyn Colvin to request information about why the SSA moved 
forward with the ``Implementation of the NICS Improvement 
Amendments Act of 2007'' final rule, despite a documented 
request from Congressional leadership to not proceed with 
further rulemaking.

      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 to 
                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 Session, 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 114TH 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)
------------------------------------------------------------------------
114th Congress:
    H. Res. 340, Mr. Boustany..........  On June 18, 2015, the Senate
    June 25, 2015                         passed H.R. 1735, the
                                          ``National Defense
                                          Authorization Act for Fiscal
                                          Year 2016'' with an amendment.
                                          The Senate amendment would
                                          have changed the tax treatment
                                          of the Military Retirement
                                          Fund (``MRF'') and made it a
                                          qualifying trust under Section
                                          401(a) of the Internal Revenue
                                          Code. The proposed change in
                                          the tax treatment of the MRF
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have a direct
                                          impact on Federal revenues
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. 
H7923]

September 3, 1997

            H.R. 2159, Foreign Operations Appropriations for Fiscal 
                    Year 1998
    A point of order was raised against section 539 of the 
bill, which would have restricted the President's ability to 
issue an executive order lifting import sanctions against 
Yugoslavia (Serbia). The Chair ruled that since current law 
allowed the President to waive the application of certain 
sanctions, including import prohibitions which affect tariff 
collections, the provision in question was a tariff measure 
within the meaning of Rule XXI, clause 5(b). The point of order 
was sustained, and the provision stricken from the bill. [105-
1, p. H6731]

July 17, 1996

            H.R. 3756, Treasury, Postal Service, and General Government 
                    Appropriations Act of 1997
    A point of order was raised against an amendment which 
prohibited the use of funds by the United States Customs 
Service to take any action that allowed certain imports into 
the United States from the People's Republic of China. The 
point of order was sustained. [104-2, p. H7708]

May 9, 1995

            H.R. 1361, Coast Guard Authorization
    A point of order was raised against an amendment which 
increased certain fees for large foreign-flag cruise ships. The 
Chair ruled that by increasing the fees charged by the Coast 
Guard for inspecting large foreign-flag cruise ships by an 
unspecified amount in order to offset a decrease in fees for 
other vessels, the amendment attenuated the relationship 
between the amount of the fee and the cost of the particular 
government activity for which it was assessed. Therefore the 
increased fee qualified as a tax or tariff within the meaning 
of Rule XXI, clause 5(b). The point of order was sustained, and 
the amendment ruled out of order. [1-4-1, p. H4593]

June 15, 1994

            H.R. 4539, Treasury, Postal Service, and General Government 
                    Appropriation for Fiscal Year 1995
    A point of order was raised against section 527 of the 
bill, which would have amended the HTS to create a new tariff 
classification. The new classification would have changed the 
rate of duty on the import of certain fabrics intended for use 
in the manufacture of hot air balloons, thus having direct 
impact on customs revenues. The point of order was conceded and 
sustained, and the provision was stricken from the bill. [103-
2, p. H4531]

September 16, 1992

            H.R. 5231, The National Competitiveness Act of 1992
    A point of order was raised against an amendment offered by 
Representative Walker. The bill was reported solely from the 
Committee on Science and Technology and amended the Internal 
Revenue Code to provide, inter alia, changes in the tax 
treatment of capital gains.
    The Chair sustained the point of order without elaboration. 
[H102- p. H8621]

October 23, 1990

            H.R. 5021, Department of Commerce, Justice and State, the 
                    Judiciary and Related Agencies Appropriations Act, 
                    1991
    A point of order was raised against amendment 139 which 
increased the rate of fees paid to the Securities and Exchange 
Commission at the time of filing a registration statement. The 
Chair ruled that since the amendment provided that the 
increased level of fees would be deposited in the Treasury, the 
fee involved was in reality a tax and the revenues were to be 
used to defray general governmental costs. The point of order 
was conceded and sustained. [101-2, p. H11412]

July 13, 1990

            H.R. 5241, Treasury, Postal Service and General Government 
                    Appropriations Act of 1991
    A point of order was raised against section 528 which 
prohibited that ``no funds appropriated'' would be used to 
impose or assess any tax under section 4181 of the Internal 
Revenue Code relating to the excise tax on the manufacture of 
firearms. The point of order was conceded and sustained. [101-
2, p. H4692]

July 13, 1990

            H.R. 5241, Treasury, Postal Service and General Government 
                    Appropriations Act of 1991
    A point of order was raised against section 524 which 
prohibited the Internal Revenue Service from enforcing rules 
governing the antidiscrimination rules of the exclusion for 
employer provided health-care plans (section 89 of the Internal 
Revenue Code). The point of order was conceded and sustained. 
[101-2, p. H4692]

October 5, 1989

            H.R. 3299, Omnibus Budget Reconciliation Act of 1989
    A point of order was raised against section 3201 which 
imposed fees on the filing of certain forms required to be 
filed annually in connection with maintaining pension and 
benefit plans. The point of order was sustained with the Chair 
ruling that the revenue raised funded ``general government 
activity.'' [101-1, p. H6662]

October 4, 1989

            H.R. 3299, Omnibus Budget Reconciliation Act of 1989
    A point of order was raised against section 3156 which 
imposed a ``Termination Fee.'' Under the provision of the bill, 
an employer who terminated a pension plan in a standard 
termination was required to pay a $200-per-participant fee to 
the Pension Benefit Guaranty Corporation (PBGC), the Federal 
insurance agency established to insure defined benefit pension 
plans against insolvency. The point of order was conceded and 
sustained. [101-1, p. H6621]

October 4, 1989

            H.R. 3299, Omnibus Budget Reconciliation Act of 1989
    A point of order was raised against section 3131(b) which 
exempted multi-employer pension plans from the full funding 
limits of the Internal Revenue Code, section 412(c)(7). This 
provision directly amended the Internal Revenue Code to allow 
the deductibility of contributions to a multi-employer pension 
plan in excess of the full funding limit. The point of order 
was conceded and sustained. [101-1, p. H6622]

October 4, 1989

            H.R. 3299, Omnibus Budget Reconciliation Act of 1989
    A point of order was raised against section 7002 which 
imposed an annual fee of $1 per acre on the holder of Outer 
Continental Shelf leases. This fee has been designated to 
offset the costs of ocean related environmental research, 
assessment, and protection programs. The point of order was 
sustained with the Chair stating that a provision raising 
revenue to finance general government functions improperly 
characterized as a tax within the jurisdiction of Clause 5(b) 
of Rule XXI. [101-1, p. H6610]

October 4, 1989

            H.R. 3299, Omnibus Budget Reconciliation Act of 1989
    A point of order was raised against section 7002 which 
imposed a fee of $20 per passenger on vessels engaged in U.S. 
cruise trade or which offer off-shore gambling. The proceeds of 
this fee were to be deposited in both the Harbor Maintenance 
Trust Fund and the Treasury's general fund. The point of order 
was conceded and sustained. [101-1, p. H6620]

September 30, 1988

            H.R. 4637, Conference Agreement to accompany the Foreign 
                    Operations, Export Financing and Related Programs 
                    Appropriations Act of 1989
    A point of order was raised against the motion to concur in 
the Senate amendment No. 176 which provided that S. 2848 
(Sanctions Against Iraqi Chemical Weapons Use Act), be added to 
the bill. The point of order was conceded and sustained. [100-
2, p. H9236]

June 25, 1987

            H.R. 3545, Budget Reconciliation Act of 1987
    A point of order was raised against the section of the bill 
providing that ``all earnings and distributions'' from the 
Enjebi Community Trust Fund, ``shall not be subject to any form 
of Federal, State, or local taxation.'' The point of order was 
conceded and sustained. [100-1, p. H5539-40]

August 1, 1986

            H.R. 5294, Appropriations, Treasury, Postal Service and 
                    General Government Appropriations, 1987
    A point of order was raised against section 103 which 
denied funds to the Internal Revenue Service to impose vesting 
requirements for qualified pension funds more stringent than 4/
40. As a result, legally collectible taxes on employer 
contributions to such plans would be indefinitely deferred. The 
point of order was conceded and sustained. [99-2, p. H5311]

August 1, 1986

            H.R. 5294, Appropriations, Treasury, Postal Service and 
                    General Government Appropriations, 1987
    A point of order was raised against section 3 which 
prohibited the use of funds to implement regulations issued by 
the Department of the Treasury to implement section 274(d) of 
the Internal Revenue Code relating to the duty imposed on 
taxpayers to substantiate deductibility of certain expenses 
relating to travel, gifts, and entertainment.
    The Chair sustained the point of order stating that a 
limitation otherwise in order under Clause 2(c), of House Rule 
XXI which ``effectively and inherently either preclude[s] the 
IRS from collecting revenues otherwise due to be [owed] under 
provision of the Internal Revenue Code or require[s] the 
collection of revenue not legally due and owing constitutes a 
tax provision within the meaning of Rule XXI, Clause 5(b).''
    The Chair also noted that when the point of order was 
raised that under the Rule the point of order against the 
provision could be raised at any point during the consideration 
of the bill. [99-2, p. H5310]

October 24, 1986

            H.R. 3500, Budget Reconciliation Act of 1985
    A point of order was raised against section 3113. The 
provision in the reconciliation bill reported from the Budget 
Committee contained a recommendation from the Committee on 
Education and Labor to exclude certain interest on obligations 
to Student Loan Marketing Association from Application of 
Internal Revenue Code (IRC), section 265 which denies a 
deduction for certain expenses and interest relating to the 
production of tax-exempt income. The point of order was 
sustained. [99-1, p. H5310]

October 24, 1985

            H.R. 3500, Budget Reconciliation Act of 1985
    A point of order was raised against section 6701 which had 
been reported from the Committee on the Budget containing a 
recommendation of the Committee on Merchant Marine and 
Fisheries. Section 6701 expanded tax benefits available to ship 
owners through the ``capital construction fund'' (section 7518 
of the IRC), by permitting repatriation of foreign-source 
income to avoid U.S. taxes and expanding the definition of 
vessels eligible to establish such tax-exempt funds. [99-1, p. 
H9189]

July 26, 1985

            H.R. 3036, Appropriations, Treasury, Postal Service, and 
                    General Government Appropriation, 1986
    A point of order was raised against section 106 which 
prohibited the use of funds to implement or enforce regulations 
imposing or collecting a tax on the interest deferral from 
entrance or accommodation fees paid by elderly residents of 
continuing care facilities (section 7872 of the Internal 
Revenue Code). The Chair sustained the point of order against 
the provision as a tax provision within the meaning of House 
Rule XXI, Clause 5(b). [99-1, p. H6418]

July 11, 1985

            H.R. 1555, International Security and Development Act of 
                    1985
    A point of order was raised against section 1208, which 
denied trade benefits to Afghanistan, provided for the denial 
of most favored nation status to Afghanistan and denied trade 
credits to Afghanistan. The point of order was conceded and 
sustained. [99-1, p. H5489]

June 4, 1985

            H.R. 1460, Anti-Apartheid Act of 1985
    A point of order was raised against an amendment to 
prohibit the entry of South African Krugerrands or gold coins 
into the customs territory of the United States unless uniform 
5 percent fee were paid. The point of order was sustained on 
the grounds that the fee was equivalent to a tariff uniform 
charge imposed at ports of entry with proceeds deposited in the 
Treasury. [99-1, p. H3762]

September 12, 1984

            H.R. 5798, conference report to accompany the 
                    Appropriations, Treasury, Postal Service, Executive 
                    Office of the President and certain independent 
                    agencies Appropriation, 1985
    A point of order was raised against a Senate amendment, No. 
92 which amended the existing customs law under the Tariff Act 
of 1930 with respect to seizures and forfeitures of property by 
the Customs Service. The point of order was conceded and 
sustained. [98-2, p. H9407]

September 12, 1984

            H.R. 5798, conference report to accompany the 
                    Appropriations, Treasury, Postal Service, Executive 
                    Office of the President and certain independent 
                    agencies Appropriation, 1985
    A point of order was raised against a Senate amendment, No. 
26 which amended the tariff schedule of the United States 
(TSUS) to provide duty-free importation of a telescope for the 
University of Arizona. The point of order was conceded and 
sustained. [98-2, p. H9396]

September 12, 1984

            H.R. 5798, conference report to accompany the, Treasury, 
                    Postal Service, Executive Office of the President 
                    and certain independent agencies, 1985
    A point of order was raised against a Senate amendment, No. 
24 which provided that ``none of the funds appropriated by this 
act or any other act'' shall be used to impose 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. H9395-9396]

October 27, 1983

            H.R. 4139, conference report to accompany the Treasury, 
                    Postal Service, Executive Office of the President 
                    and certain independent agencies, 1984
    The Chair sustained a point of order against section 511 
which would have prohibited the Customs Service from enforcing 
a provision of law permitting agricultural products to enter 
the United States duty-free under the CBI. The Chair ruled that 
the effect of the provision was to cause duties on certain 
imports to be imposed where none is required and to require 
collections of revenue contrary to existing tariff laws and 
that, as a result, section 511 was a tariff provision rather 
than a limitation of appropriated funds. [98-1, p. H8717]

September 21, 1983

            H.R. 1036, Community Renewal Employment Act
    The Chair sustained a point of order against a motion to 
recommit a bill to a committee without jurisdiction over 
revenue measures (the Committee on Education and Labor), and to 
report the bill back to the House with tax provisions relating 
to ``enterprise zones.'' The motion was ruled to violate House 
Rule XVI, Clause 7, and House Rule XXI Clause 5(b). [98-1, p. 
H7244]

        H. Restrictions on ``Federal Income Tax Rate Increases''

    House Rule XXI, clause 5(b) requires a supermajority 3/5 
vote for any bill containing a prospective Federal income tax 
rate increase and clause 5(c) prohibits retroactive Federal 
income tax rate increases.
    The wording of the Rule and its legislative history make it 
clear that the Rule applies only to increases in specific 
statutory rates in the Internal Revenue Code and not to 
provisions merely because they raise revenue or otherwise 
modify the income tax base.

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


      A. Number of Bills and Resolutions Referred to the Committee

    During the 114th Congress, through December 14, 2016, a 
total of 1,559 bills were referred to the Committee, 
representing 23.9 percent of all the public bills introduced in 
the House of Representatives.
    The following table gives a more complete statistical 
review since 1967.

         TABLE 1--NUMBER OF BILLS AND RESOLUTION REFERRED TO THE COMMITTEE  90TH THROUGH 114TH 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
114th Congress*..............................................             6,529               1,559         23.9
----------------------------------------------------------------------------------------------------------------
*As of December 14, 2016.

                           B. Public Hearings

    During the 114th 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 2014 budget proposals, 
tax reform, health and Social Security issues, and trade 
policy. As the statistics below indicate, during the 114th 
Congress, the full Committee and its six Subcommittees held a 
total of 70 public hearings.

                           C. Markup Sessions

    With respect to markup or business sessions during the 
114th Congress, the full Committee held such sessions on 22 
working days.

D. Number and Final Status of Bills Reported From the Committee on Ways 
                    and Means in the 114th Congress

    During the 114th Congress, the Committee reported to the 
House a total of 92 bills favorably. There were 101 bills 
containing provisions within the purview of the Committee that 
were passed by the House; 32 were enacted into law. This is not 
indicative of the total number of bills considered by the 
Committee.

     Appendix III. Chairmen of the Committee on Ways and Means and 
 Membership of the Committee from the 1st through the 114th 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 to 2015
Paul Ryan...........................  Wisconsin..............  Republican............  2015
Kevin Brady.........................  Texas..................  Republican............  2015 to 2016
----------------------------------------------------------------------------------------------------------------

             B. Tables Showing Membership of the Committee


1. MEMBERS OF THE COMMITTEE ON WAYS AND MEANS FROM THE 1ST THROUGH THE 
                        114TH 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.............................                  103-114
    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 Foleyiii..............................                  104-109
    Kendrick Meek..............................                  110-111
    Ginny Brown-Waite..........................                      111
    Vern Buchanan..............................                     112-
Georgia:
    James Jackson..............................                        1
    Abraham Baldwin............................                      3-5
    Benjamin Taliaferro........................                        6
    John Milledge..............................                        7
    David Meriwether...........................                      8-9
    William W. Bibb............................                    12-13
    Joel Abbott................................                       15
    Joel Crawford..............................                    15-16
    Wiley Thompson.............................                    17-18
    George R. Gilmer...........................                       20
    Richard H. Wilde...........................                    22-23
    George W. Owens............................                    24-25
    Charles E. Haynes..........................                       25
    Mark A. Cooper.............................                       26
    Absalom H. Chappell........................                       28
    Seaborn Jones..............................                       29
    Robert Toombs..............................                    30-31
    Alexander H. Stephens......................                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..................................                  112-114
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...............................                  112-114
    Robert J. Dold.............................                      114
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.................................                  113-114
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....................                  111-114
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............................                  100-114
    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
    Jason Smith................................                     114-
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..........................
    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..........................                   94-114
    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
    George Holding.............................                     114-
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 Jone.......................               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-
    Pat Meehan.................................                     114-
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
    Tom Rice...................................                      114
South Dakota:
    Kristi Noem................................                     114-
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
Wisconsin:
    Charles Billinghurst.......................                       34
    Robert M. La Follette......................                        1
    Joseph W. Babcock..........................                    57-59
    James A. Frear.............................             66-68, 71-73
    Thaddeus F. B. Wasielewski.................                    78-79
    John W. Byrnes.............................                    80-92
    William A. Steiger.........................                    94-95
    Jim Moody..................................                  100-102
    Gerald D. Kleczka..........................                  103-105
    Paul Ryan..................................                  106-114
    Ron Kind...................................                     114-
------------------------------------------------------------------------
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.
xiiDied, August 20, 2008.
xiiiAppointed July 10, 1995.
xivAppointed March 15, 2011.

                                  [all]