[Senate Report 114-9]
[From the U.S. Government Publishing Office]


114th Congress      }                                   {        Report
                                 SENATE
 1st Session        }                                   {         114-9
_______________________________________________________________________

                                     

                                     

                                     


                              R E P O R T

                           ON THE ACTIVITIES

                                 of the

                          COMMITTEE ON FINANCE

                                 of the

                          UNITED STATES SENATE

                               during the

                             113th CONGRESS

                              pursuant to

                    Rule XXVI of the Standing Rules

                                 of the

                          UNITED STATES SENATE

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]


                 March 31, 2015.--Ordered to be printed
     Filed under authority of the order of the Senate of March 27 
                    (legislative day, March 26) 2015


                                 ______

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                 [113th Congress--Committee Membership]

                          COMMITTEE ON FINANCE

                    MAX BAUCUS, Montana, Chairman\1\
                     RON WYDEN, Oregon, Chairman\2\

JOHN D. ROCKEFELLER IV, West         ORRIN G. HATCH, Utah
Virginia                             CHUCK GRASSLEY, Iowa
JOHN F. KERRY, Massachusetts\3\      MIKE CRAPO, Idaho
CHARLES E. SCHUMER, New York         PAT ROBERTS, Kansas
DEBBIE STABENOW, Michigan            MICHAEL B. ENZI, Wyoming
MARIA CANTWELL, Washington           JOHN CORNYN, Texas
BILL NELSON, Florida                 JOHN THUNE, South Dakota
ROBERT MENENDEZ, New Jersey          RICHARD BURR, North Carolina
THOMAS R. CARPER, Delaware           JOHNNY ISAKSON, Georgia
BENJAMIN L. CARDIN, Maryland         ROB PORTMAN, Ohio
SHERROD BROWN, Ohio                  PATRICK J. TOOMEY, Pennsylvania
MICHAEL F. BENNET, Colorado
ROBERT P. CASEY, Jr., 
Pennsylvania\4\
MARK R. WARNER, Virginia\5\

            Amber Cottle, Staff Director for Chairman Baucus

          Joshua Sheinkman, Staff Director for Chairman Wyden

               Chris Campbell, Republican Staff Director

                             SUBCOMMITTEES

                              HEALTH CARE

            JOHN D. ROCKEFELLER IV, West Virginia, Chairman

DEBBIE STABENOW, Michigan            PAT ROBERTS, Kansas
MARIA CANTWELL, Washington           ORRIN G. HATCH, Utah
BILL NELSON, Florida                 CHUCK GRASSLEY, Iowa
ROBERT MENENDEZ, New Jersey          MICHAEL B. ENZI, Wyoming
THOMAS R. CARPER, Delaware           JOHN CORNYN, Texas
BENJAMIN L. CARDIN, Maryland         RICHARD BURR, North Carolina
ROBERT P. CASEY, Jr.,                PATRICK J. TOOMEY, Pennsylvania
Pennsylvania\4\

                                 ______

                       TAXATION AND IRS OVERSIGHT

                MICHAEL F. BENNET, Colorado, Chairman\6\
            ROBERT P. CASEY, Jr., Pennsylvania, Chairman\7\

MAX BAUCUS, Montana\1\               MICHAEL B. ENZI, Wyoming
RON WYDEN, Oregon\2\                 ORRIN G. HATCH, Utah
CHARLES E. SCHUMER, New York         MIKE CRAPO, Idaho
ROBERT MENENDEZ, New Jersey          PAT ROBERTS, Kansas
THOMAS R. CARPER, Delaware           JOHN CORNYN, Texas
BENJAMIN L. CARDIN, Maryland         JOHN THUNE, South Dakota
MICHAEL F. BENNET, Colorado          PATRICK J. TOOMEY, Pennsylvania
MARK R. WARNER, Virginia\5\

                                  (ii)







             ENERGY, NATURAL RESOURCES, AND INFRASTRUCTURE

                 DEBBIE STABENOW, Michigan, Chairman\8\
                MICHAEL F. BENNET, Colorado, Chairman\6\

MAX BAUCUS, Montana\1\               JOHN CORNYN, Texas
RON WYDEN, Oregon                    CHUCK GRASSLEY, Iowa
JOHN D. ROCKEFELLER IV, West         MIKE CRAPO, Idaho
Virginia                             MICHAEL B. ENZI, Wyoming
DEBBIE STABENOW, Michigan            JOHN THUNE, South Dakota
ROBERT MENENDEZ, New Jersey          RICHARD BURR, North Carolina
MARIA CANTWELL, Washington           JOHNNY ISAKSON, Georgia
BILL NELSON, Florida
THOMAS R. CARPER, Delaware

                                 ______

        INTERNATIONAL TRADE, CUSTOMS, AND GLOBAL COMPETITIVENESS

                     RON WYDEN, Oregon, Chairman\2\
                 DEBBIE STABENOW, Michigan, Chairman\8\

JOHN D. ROCKEFELLER IV, West         JOHNNY ISAKSON, Georgia
Virginia                             ORRIN G. HATCH, Utah
CHARLES E. SCHUMER, New York         CHUCK GRASSLEY, Iowa
MARIA CANTWELL, Washington           PAT ROBERTS, Kansas
ROBERT MENENDEZ, New Jersey          JOHN THUNE, South Dakota
SHERROD BROWN, Ohio                  ROB PORTMAN, Ohio
MICHAEL F. BENNET, Colorado
MARK R. WARNER, Virginia\5\

                                 ______

              SOCIAL SECURITY, PENSIONS, AND FAMILY POLICY

                     SHERROD BROWN, Ohio, Chairman

JOHN D. ROCKEFELLER IV, West         PATRICK J. TOOMEY, Pennsylvania
Virginia                             MIKE CRAPO, Idaho
CHARLES E. SCHUMER, New York         JOHNNY ISAKSON, Georgia
BILL NELSON, Florida                 ROB PORTMAN, Ohio
BENJAMIN L. CARDIN, Maryland

                                 ______

               FISCAL RESPONSIBILITY AND ECONOMIC GROWTH

            ROBERT P. CASEY, Jr., Pennsylvania, Chairman\7\
                 MARK R. WARNER, Virginia, Chairman\9\

MAX BAUCUS, Montana\1\               ROB PORTMAN, Ohio
SHERROD BROWN, Ohio                  RICHARD BURR, North Carolina
ROBERT P. CASEY, Jr., 
Pennsylvania\4\

----------
\1\Resigned from the Senate February 6, 2014.
\2\Appointed committee chairman February 12, 2014.
\3\Resigned from the Senate February 1, 2013.
\4\Joined committee February 12, 2013.
\5\Joined committee February 13, 2014.
\6\Appointed chairman Subcommittee on Energy, Natural Resources, and 
Infrastructure April 3, 2014.
\7\Appointed chairman Subcommittee on Taxation and IRS Oversight April 
3, 2014.
\8\Appointed chairman Subcommittee on International Trade, Customs, and 
Global Competitiveness April 3, 2014.
\9\Appointed chairman Subcommittee on Fiscal Responsibility and 
Economic Growth April 3, 2014.

                                 (iii)












                         LETTER OF TRANSMITTAL

                              ----------                              

                                       U.S. Senate,
                                      Committee on Finance,
                                    Washington, DC, March 31, 2015.
Honorable Julie E. Adams,
Secretary, U.S. Senate,
Washington, DC.
    Dear Madam Secretary: In accordance with rule XXVI of the 
Standing Rules of the United States Senate and the pertinent 
unanimous consent order pertaining to this rule, I am 
transmitting herewith a report on the activities of the 
Committee on Finance of the United States Senate for the 113th 
Congress.

            Sincerely,
                                          Orrin G. Hatch, Chairman.
      

                                  (v)
                                     












                            C O N T E N T S

                               __________
                                                                   Page

113th Congress--Committee Membership.............................    ii
Letter of Transmittal............................................     v
Committee Jurisdiction...........................................     1
Rules of Procedure...............................................     2
Tax--Summary of Activities.......................................     5
    Full Committee Hearings......................................     6
    Full Committee Executive Meetings............................     9
    Senators' Only Meetings......................................     9
    Subcommittee on Energy, Natural Resources, and Infrastructure    10
    Subcommittee on Taxation and IRS Oversight...................    10
    Subcommittee on Social Security, Pensions, and Family Policy.    11
Trade--Summary of Activities.....................................    13
    Full Committee Hearings......................................    13
    Senators' Only Meetings......................................    15
    Subcommittee on International Trade, Customs, and Global 
      Competitiveness............................................    15
Health--Summary of Activities....................................    17
    Legislation..................................................    17
    Full Committee Hearings......................................    18
    Senators' Only Meetings......................................    21
    Subcommittee on Health Care..................................    21
    Subcommittee on Taxation and IRS Oversight...................    21
Social Security--Summary of Activities...........................    23
    Full Committee Hearings......................................    23
    Subcommittee on Social Security, Pensions, and Family Policy.    24
Federal Debt Limit--Summary of Activities........................    25
    Full Committee Hearings......................................    25
Oversight and Investigations--Summary of Activities..............    27
    IRS 501(c)(4) Investigation..................................    27
    Tax Avoidance by Hedge Funds through Off-Shore Reinsurance 
      Companies..................................................    27
    Pricing of Specialty Drugs...................................    28
    IRS Whistleblower Programs...................................    28
    Avoidance and Evasion of Tobacco Excise Taxes................    28
Nominations......................................................    31
Bills and Resolutions Referred to the Committee..................    47
Reports, Prints, and Studies.....................................    49
Official Communications..........................................    51

                                 (vii)







  
114th Congress      }                                   {        Report
                                 SENATE
 1st Session        }                                   {         114-9

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



 
 REPORT ON THE ACTIVITIES OF THE COMMITTEE ON FINANCE DURING THE 113TH 
                                CONGRESS

                                _______
                                

                 March 31, 2015.--Ordered to be printed

                                _______
                                

   Mr. Hatch, from the Committee on Finance, submitted the following

                                 REPORT

    This report reviews the legislative and oversight 
activities of the Committee on Finance during the 113th 
Congress. These activities parallel the broad scope of 
responsibilities vested in the committee by the Legislative 
Reorganization Act of 1946, as amended, rule XXV(k) of the 
Standing Rules of the Senate, and additional authorizing 
resolutions.

                         COMMITTEE JURISDICTION

    Rule XXV(i) of the Standing Rules of the Senate requires 
reference to this committee of all proposed legislation, and 
other matters, dealing with (i) Committee on Finance, to which 
committee shall be referred all proposed legislation, messages, 
petitions, memorials, and other matters relating to the 
following subjects:
          1. Bonded debt of the United States, except as 
        provided in the Congressional Budget Act of 1974.
          2. Customs, collection districts, and ports of entry 
        and delivery.
          3. Deposit of public moneys.
          4. General revenue sharing.
          5. Health programs under the Social Security Act and 
        health programs financed by a specific tax or trust 
        fund.
          6. National social security.
          7. Reciprocal trade agreements.
          8. Revenue measures generally, except as provided in 
        the Congressional Budget Act of 1974.
          9. Revenue measures relating to the insular 
        possessions.
          10. Tariffs and import quotas, and matters related 
        thereto.
          11. Transportation of dutiable goods.

                                  (1)

                            COMMITTEE RULES

                         I. RULES OF PROCEDURE

    Rule 1.  Regular Meeting Days.--The regular meeting day of the 
committee shall be the second and fourth Tuesday of each month, except 
that if there be no business before the committee the regular meeting 
shall be omitted.
    Rule 2.  Committee Meetings.--(a) Except as provided by paragraph 3 
of Rule XXVI of the Standing Rules of the Senate (relating to special 
meetings called by a majority of the committee) and subsection (b) of 
this rule, committee meetings, for the conduct of business, for the 
purpose of holding hearings, or for any other purpose, shall be called 
by the chairman. Members will be notified of committee meetings at 
least 48 hours in advance, unless the chairman determines that an 
emergency situation requires a meeting on shorter notice. The 
notification will include a written agenda together with materials 
prepared by the staff relating to that agenda. After the agenda for a 
committee meeting is published and distributed, no nongermane items may 
be brought up during that meeting unless at least two-thirds of the 
members present agree to consider those items.
      (b) In the absence of the chairman, meetings of the committee may 
be called by the ranking majority member of the committee who is 
present, provided authority to call meetings has been delegated to such 
member by the chairman.
    Rule 3.  Presiding Officer.--(a) The chairman shall preside at all 
meetings and hearings of the committee except that in his absence the 
ranking majority member who is present at the meeting shall preside.
      (b) Notwithstanding the rule prescribed by subsection (a) any 
member of the committee may preside over the conduct of a hearing.
    Rule 4.  Quorums.--(a) Except as provided in subsection (b) one-
third of the membership of the committee, including not less than one 
member of the majority party and one member of the minority party, 
shall constitute a quorum for the conduct of business.
      (b) Notwithstanding the rule prescribed by subsection (a) one 
member shall constitute a quorum for the purpose of conducting a 
hearing.
    Rule 5.  Reporting of Measures or Recommendations.--No measure or 
recommendation shall be reported from the committee unless a majority 
of the committee is actually present and a majority of those present 
concur.
    Rule 6.  Proxy Voting; Polling.--(a) Except as provided by 
paragraph 7(a)(3) of Rule XXVI of the Standing Rules of the Senate 
(relating to limitation on use of proxy voting to report a measure or 
matter), members who are unable to be present may have their vote 
recorded by proxy.
      (b) At the discretion of the committee, members who are unable to 
be present and whose vote has not been cast by proxy may be polled for 
the purpose of recording their vote on any rollcall taken by the 
committee.
    Rule 7.  Order of Motions.--When several motions are before the 
committee dealing with related or overlapping matters, the chairman may 
specify the order in which the motions shall be voted upon.
    Rule 8.  Bringing a Matter to a Vote.--If the chairman determines 
that a motion or amendment has been adequately debated, he may call for 
a vote on such motion or amendment, and the vote shall then be taken, 
unless the committee votes to continue debate on such motion or 
amendment, as the case may be. The vote on a motion to continue debate 
on any motion or amendment shall be taken without debate.
    Rule 9.  Public Announcement of Committee Votes.--Pursuant to 
paragraph 7(b) of Rule XXVI of the Standing Rules of the Senate 
(relating to public announcement of votes), the results of rollcall 
votes taken by the committee on any measure (or amendment thereto) or 
matter shall be announced publicly not later than the day on which such 
measure or matter is ordered reported from the committee.
    Rule 10.  Subpoenas.--Subpoenas for attendance of witnesses and the 
production of memoranda, documents, and records shall be issued by the 
chairman, or by any other member of the committee designated by him.
    Rule 11.  Nominations.--In considering a nomination, the committee 
may conduct an investigation or review of the nominee's experience, 
qualifications, and suitability, to serve in the position to which he 
or she has been nominated. To aid in such investigation or review, each 
nominee may be required to submit a sworn detailed statement including 
biographical, financial, policy, and other information which the 
committee may request. The committee may specify which items in such 
statement are to be received on a confidential basis. Witnesses called 
to testify on the nomination may be required to testify under oath.
    Rule 12.  Open Committee Hearings.--To the extent required by 
paragraph 5 of Rule XXVI of the Standing Rules of the Senate (relating 
to limitations on open hearings), each hearing conducted by the 
committee shall be open to the public.
    Rule 13.  Announcement of Hearings.--The committee shall undertake 
consistent with the provisions of paragraph 4(a) of Rule XXVI of the 
Standing Rules of the Senate (relating to public notice of committee 
hearings) to issue public announcements of hearings it intends to hold 
at least one week prior to the commencement of such hearings.
    Rule 14.  Witnesses at Hearings.--(a) Each witness who is scheduled 
to testify at any hearing must submit his written testimony to the 
staff director not later than noon of the business day immediately 
before the last business day preceding the day on which he is scheduled 
to appear. Such written testimony shall be accompanied by a brief 
summary of the principal points covered in the written testimony. 
Having submitted his written testimony, the witness shall be allowed 
not more than 10 minutes for oral presentation of his statement.
      (b) Witnesses may not read their entire written testimony, but 
must confine their oral presentation to a summarization of their 
arguments.
      (c) Witnesses shall observe proper standards of dignity, decorum, 
and propriety while presenting their views to the committee. Any 
witness who violates this rule shall be dismissed, and his testimony 
(both oral and written) shall not appear in the record of the hearing.
      (d) In scheduling witnesses for hearings, the staff shall attempt 
to schedule witnesses so as to attain a balance of views early in the 
hearings. Every member of the committee may designate witnesses who 
will appear before the committee to testify. To the extent that a 
witness designated by a member cannot be scheduled to testify during 
the time set aside for the hearing, a special time will be set aside 
for the witness to testify if the member designating that witness is 
available at that time to chair the hearing.
    Rule 15.  Audiences.--Persons admitted into the audience for open 
hearings of the committee shall conduct themselves with the dignity, 
decorum, courtesy, and propriety traditionally observed by the Senate. 
Demonstrations of approval or disapproval of any statement or act by 
any member or witness are not allowed. Persons creating confusion or 
distractions or otherwise disrupting the orderly proceeding of the 
hearing shall be expelled from the hearing.
    Rule 16.  Broadcasting of Hearings.--(a) Broadcasting of open 
hearings by television or radio coverage shall be allowed upon approval 
by the chairman of a request filed with the staff director not later 
than noon of the day before the day on which such coverage is desired.
      (b) If such approval is granted, broadcasting coverage of the 
hearing shall be conducted unobtrusively and in accordance with the 
standards of dignity, propriety, courtesy, and decorum traditionally 
observed by the Senate.
      (c) Equipment necessary for coverage by television and radio 
media shall not be installed in, or removed from, the hearing room 
while the committee is in session.
      (d) Additional lighting may be installed in the hearing room by 
the media in order to raise the ambient lighting level to the lowest 
level necessary to provide adequate television coverage of the hearing 
at the then current state of the art of television coverage.
      (e) The additional lighting authorized by subsection (d) of this 
rule shall not be directed into the eyes of any members of the 
committee or of any witness, and at the request of any such member or 
witness, offending lighting shall be extinguished.
    Rule 17.  Subcommittees.--(a) The chairman, subject to the approval 
of the committee, shall appoint legislative subcommittees. All 
legislation shall be kept on the full committee calendar unless a 
majority of the members present and voting agree to refer specific 
legislation to an appropriate subcommittee.
      (b) The chairman may limit the period during which House-passed 
legislation referred to a subcommittee under paragraph (a) will remain 
in that subcommittee. At the end of that period, the legislation will 
be restored to the full committee calendar. The period referred to in 
the preceding sentences should be 6 weeks, but may be extended in the 
event that adjournment or a long recess is imminent.
      (c) All decisions of the chairman are subject to approval or 
modification by a majority vote of the committee.
      (d) The full committee may at any time by majority vote of those 
members present discharge a subcommittee from further consideration of 
a specific piece of legislation.
      (e) The chairman and ranking minority member shall serve as 
nonvoting ex officio members of the subcommittees on which they do not 
serve as voting members.
      (f) Any member of the committee may attend hearings held by any 
subcommittee and question witnesses testifying before that 
subcommittee.
      (g) Subcommittee meeting times shall be coordinated by the staff 
director to ensure that--
          (1) no subcommittee meeting will be held when the committee 
        is in executive session, except by unanimous consent;
          (2) no more than one subcommittee will meet when the full 
        committee is holding hearings; and
          (3) not more than two subcommittees will meet at the same 
        time.
    Notwithstanding paragraphs (2) and (3), a subcommittee may meet 
when the full committee is holding hearings and two subcommittees may 
meet at the same time only upon the approval of the chairman and the 
ranking minority member of the committee and subcommittees involved.
      (h) All nominations shall be considered by the full committee.
      (i) The chairman will attempt to schedule reasonably frequent 
meetings of the full committee to permit consideration of legislation 
reported favorably to the committee by the subcommittees.
    Rule 18.  Transcripts of Committee Meetings.--An accurate record 
shall be kept of all markups of the committee, whether they be open or 
closed to the public. A transcript, marked as ``uncorrected,'' shall be 
available for inspection by Members of the Senate, or members of the 
committee together with their staffs, at any time. Not later than 21 
business days after the meeting occurs, the committee shall make 
publicly available through the Internet--
      (a) a video recording;
      (b) an audio recording; or
      (c) after all members of the committee have had a reasonable 
opportunity to correct their remarks for grammatical errors or to 
accurately reflect statements, a corrected transcript.
    Notwithstanding the above, in the case of the record of an 
executive session of the committee that is closed to the public 
pursuant to Rule XXVI of the Standing Rules of the Senate, the record 
shall not be published or made public in any way except by majority 
vote of the committee after all members of the committee have had a 
reasonable opportunity to correct their remarks for grammatical errors 
or to accurately reflect statements made.
    Rule 19.  Amendment of Rules.--The foregoing rules may be added to, 
modified, amended, or suspended at any time.
                                  TAX

                         SUMMARY OF ACTIVITIES

    During the 113th Congress, the Senate Finance Committee 
played a critical role in maintaining funding for the nation's 
infrastructure and in preventing tax increases from expiring 
provisions for American families and businesses. The Committee 
also continued the push for comprehensive tax reform, 
publishing ten bipartisan papers on tax reform options, which 
covered important policy questions on individual and corporate 
taxation.
    A series of hearings held by the Senate Finance Committee 
during the 113th Congress examined several options related to 
tax reform and tax compliance, including hearings on education 
incentives, international taxation, retirement savings, and 
energy tax incentives.
2014 Legislation
    On April 3, 2014, the Committee reported S. 2260, the 
Expiring Provisions Improvement, Reform, and Efficiency 
(EXPIRE) Act, which provided a 2-year extension of various 
expired and expiring tax code provisions in order to provide 
taxpayers with certainty and to build a bridge to tax reform. 
On May 7, 2014, Chairman Wyden proposed the text of S. 2260 as 
an amendment to a House-passed revenue bill, H.R. 3474, but the 
Senate failed to invoke cloture on the Wyden amendment by a 
vote of 53-40.
    On April 3, 2014, the Committee reported S. 2261, the Tax 
Technical Corrections Act of 2014.
    On July 10, 2014, the Committee voted to report an original 
bill, The Preserving America's Transit and Highways (PATH) Act. 
The bill provided an extension of highway fund expenditures and 
provided revenue for highway programs primarily through 
improvements in tax compliance. On July 29, 2014, the Senate 
agreed to the provisions of the PATH Act as an amendment to 
H.R. 5021, the Highway and Transportation Funding Act, which 
provided revenue for highway programs primarily by reducing 
private pension funding requirements and increasing customs 
fees. The bill was further amended by Senate amendment no. 
3583. On July 31, 2014, the House of Representatives disagreed 
to the Senate amendments, and the Senate receded from its 
amendments and passed H.R. 5021, which became law on August 8, 
2014 (Pub. L. No. 113-159).
    On December 16, 2014, H.R. 5771, the Tax Increase 
Prevention Act, was passed in the Senate. The bill extends 
certain expiring provisions and makes technical corrections, 
and provides for the tax treatment of ABLE accounts established 
under State programs for the care of family members with 
disabilities. It became law on December 19, 2014 (Pub. L. No. 
113-295).

                        Full Committee Hearings

2013
February 26, 2013--``The Budget and Economic Outlook: Fiscal 
    Years 2013-2023.'' The hearing covered the budget and 
    economic outlook for fiscal years 2013-2023 with an 
    emphasis on employment and balancing budgets. Testimony was 
    heard from Dr. Douglas W. Elmendorf, Director, 
    Congressional Budget Office, Washington, DC; Mr. Robert 
    Greenstein, President, Center on Budget and Policy 
    Priorities, Washington, DC; and Douglas Holtz-Eakin, Ph.D., 
    President, American Action Forum, Washington, DC.
April 11, 2013--``President's Fiscal Year 2014 Budget.'' The 
    hearing covered the President's 2014 budget and touched on 
    health care, tax reform, and employment. Testimony was 
    heard from Hon. Jacob J. Lew, Secretary, United States 
    Department of the Treasury, Washington, DC.
April 16, 2013--``Tax Fraud and ID Theft: Moving Forward with 
    Solutions.'' The hearing examined tax-related identity 
    theft and identified concrete legislative proposals to 
    effectively address the issue. Testimony was heard from Mr. 
    Steven Miller, Acting Commissioner, Internal Revenue 
    Service, Washington, DC; Ms. Nina E. Olson, National 
    Taxpayer Advocate, Internal Revenue Service, Washington, 
    DC; Mr. Jeffrey A. Porter, Chair of the Tax Executive 
    Committee, American Institute of Certified Public 
    Accountants, and Founder, Porter and Associates, 
    Huntington, WV; and Ms. Marianna LaCanfora, Acting Deputy 
    Commissioner, Retirement and Disability Policy, Social 
    Security Administration, Baltimore, MD.
May 21, 2013--``A Review of Criteria Used by the IRS to 
    Identify 501(c)(4) Applications for Greater Scrutiny.'' The 
    hearing covered the rules applying to major tax-exempt 
    organizations--501(c)(4), (c)(5), and (c)(6)--and the 
    criteria used by the IRS to identify 501(c)(3) and 
    501(c)(4) organizations for greater scrutiny. Testimony was 
    heard from Mr. Steven Miller, Acting Commissioner, Internal 
    Revenue Service, Washington, DC; Hon. J. Russell George, 
    Treasury Inspector General for Tax Administration, United 
    States Department of the Treasury, Washington, DC; and Hon. 
    Douglas Shulman, Former IRS Commissioner, and Guest 
    Scholar, Brookings Institution, Washington, DC.
2014
March 5, 2014--``President's Fiscal Year 2015 Budget.'' The 
    hearing covered the President's fiscal year 2015 budget and 
    included commentary on the following policy areas: 
    employment, infrastructure, workforce training and 
    education, safety and security, health care, tax reform, 
    and immigration reform. Testimony was heard from Hon. Jacob 
    J. Lew, Secretary, United States Department of the 
    Treasury, Washington, DC.
March 13, 2014--``Innovative Ideas to Strengthen and Expand the 
    Middle Class.'' The hearing examined the economic 
    underpinnings of the middle class and what policies could 
    expand the number and strengthen the economic security of 
    middle-class Americans. Testimony was heard from Ms. Diane 
    Swonk, Chief Economist and Senior Managing Director, 
    Mesirow Financial, Chicago, IL; Mr. George Packer, Staff 
    Writer, Author, The New Yorker magazine, ``The Unwinding: 
    An Inner History of the New America,'' Brooklyn, NY; Dr. 
    William C. Dunkelberg, Chief Economist, National Federation 
    of Independent Business, Washington, DC; Dr. Lawrence B. 
    Lindsey, President and CEO, The Lindsey Group, Fairfax, VA; 
    and Dr. Leonard Burman, Ph.D., Director, Tax Policy Center, 
    The Urban Institute, Washington, DC.
April 8, 2014--``Protecting Taxpayers from Incompetent and 
    Unethical Return Preparers.'' The hearing highlighted the 
    problems created by unqualified or unscrupulous tax return 
    preparers and solicited ways to protect taxpayers and 
    maintain an effective tax collection system. Testimony was 
    heard from Hon. John A. Koskinen, Commissioner, Internal 
    Revenue Service, Washington, DC; Ms. Nina E. Olson, 
    National Taxpayer Advocate, Internal Revenue Service, 
    Washington, DC; Mr. James R. McTigue Jr., Director, Tax 
    Issues, Government Accountability Office, Washington, DC; 
    Mr. Wayne A. McElrath, Director, Investigative Services, 
    Government Accountability Office, Washington, DC; Mr. 
    William Cobb, President and CEO, H&R Block, Kansas City, 
    MO; Ms. Janis Salisbury, Chair, Oregon Board of Tax 
    Practitioners, Oregon City, OR; Dr. John Barrick, Associate 
    Professor, Brigham Young University, Provo, UT; Ms. Chi Chi 
    Wu, Staff Attorney, National Consumer Law Center, Boston, 
    MA; and Mr. Dan Alban, Attorney, Institute for Justice, 
    Arlington, VA.
May 6, 2014--``New Routes for Funding and Financing Highways 
    and Transit.'' The hearing focused on methods for 
    addressing the long-term gap between revenues and outlays 
    for the highway trust fund, including new funding sources, 
    increasing private financing of public infrastructure, and 
    examining the federal government's overall role in 
    infrastructure. Testimony was heard from Hon. Barbara 
    Boxer, U.S. Senator, State of California; Dr. Joseph Kile, 
    Assisant Director for Microeconomic Studies Division, 
    Congressional Budget Office, Washington, DC; Hon. Aubrey L. 
    Layne, Jr., Secretary of Transportation, State of Virginia, 
    Richmond, VA; Mr. Jayan Dhru, Managing Director, Corporate 
    and Infrastructure Ratings, Standard and Poor's Ratings 
    Services, New York, NY; Ms. Samara Barend, Senior Vice 
    President and P3 Development Director, AECOM Capital, New 
    York, NY; and Mr. Chris Edwards, Director, Tax Policy 
    Studies, Cato Institute, Washington, DC.
June 24, 2014--``Less Student Debt from the Start: What Role 
    Should the Tax System Play?'' The hearing focused on the 
    complexity and effectiveness of education tax incentives 
    and whether the tax system should play a role in reducing 
    the amount that students borrow up front to attend college. 
    Testimony was heard from Ms. Amber Lee, Graduate, 
    Willamette High School, Eugene, OR; Hon. Mark J. Mazur, 
    Assistant Secretary for Tax Policy, United States 
    Department of the Treasury, Washington, DC; Ms. Jayne 
    Caflin Fonash, Director of School Counseling, Loudoun 
    Academy of Science, Sterling, VA; Mr. Dean Zerbe, National 
    Managing Director, alliantgroup, Washington, DC; and Mr. 
    Scott A. Hodge, President, Tax Foundation, Washington, DC.
July 22, 2014--``The U.S. Tax Code: Love It, Leave It, or 
    Reform It.'' The hearing examined the United States' 
    current system of international corporate taxation and 
    recent proposals to reform and improve it. Testimony was 
    heard from Mr. Robert B. Stack, Deputy Assistant Secretary 
    for International Tax Affairs, U.S. Department of the 
    Treasury, Washington, DC; Mr. Pascal Saint-Amans, Director, 
    Centre for Tax Policy and Administration, Organisation for 
    Economic Co-operation and Development (OECD), Paris, 
    France; Dr. Mihir A. Desai, Mizuho Financial Group 
    Professor of Finance and Professor of Law, Harvard 
    University, Cambridge, MA; Dr. Peter R. Merrill, Director, 
    National Economics and Statistics Group, 
    PricewaterhouseCoopers, Washington, DC; Dr. Leslie 
    Robinson, Associate Professor of Business Administration, 
    Tuck School of Business, Dartmouth College, Hanover, NH; 
    and Mr. Allan Sloan, Senior Editor at Large, Fortune, New 
    York, NY.
July 29, 2014--``Tobacco: Taxes Owed, Avoided, and Evaded.'' 
    The hearing examined the extent to which legislation is 
    needed to combat tobacco tax avoidance and evasion, and 
    also possible unintended consequences of legislation. 
    Testimony was heard from Mr. John J. Manfreda, 
    Administrator, Alcohol and Tobacco Tax and Trade Bureau, 
    Washington, DC; Dr. David B. Gootnick, Director, 
    International Affairs and Trade, Government Accountability 
    Office, Washington, DC; Mr. Ronald J. Bernstein, President 
    and CEO, Liggett Vector Brands LLC, Morrisville, NC; Mr. 
    Rocky Patel, Owner, Board Member, Rocky Patel Premium 
    Cigars Inc., Cigar Rights of America, Naples, FL; Mr. 
    Michael Tynan, Policy Officer, Oregon Public Health 
    Division, Portland, OR; and Mr. Scott Drenkard, Economist 
    and Manager of State Projects, Tax Foundation, Washington, 
    DC.
September 16, 2014--``Retirement Savings 2.0: Updating Savings 
    Policy for the Modern Economy.'' The hearing examined the 
    current system of tax incentives for retirement savings in 
    the United States, and covered options for improvement and 
    reform. Testimony was received from Mr. John C. Bogle, 
    Founder and Former CEO, Vanguard, Valley Forge, PA; Dr. 
    Brian Reid, Chief Economist, Investment Company Institute, 
    Washington, DC; Mr. Scott Betts, Senior Vice President, 
    National Benefit Services, West Jordan, UT; Dr. Brigitte C. 
    Madrian, Aetna Professor of Public Policy and Corporate 
    Management, Harvard University, John F. Kennedy School of 
    Government, Cambridge, MA; Dr. Andrew G. Biggs, Resident 
    Scholar, American Enterprise Institute, Washington, DC; and 
    Ms. Ellen Schultz, Author and Investigative Reporter, 
    formerly with The Wall Street Journal, New York, NY.
September 17, 2014--``Reforming America's Outdated Energy Tax 
    Code.'' The hearing covered reforms to the Code as it 
    relates to the energy sector and made business and 
    environmental cases for both energy tax reform and energy 
    policy updates. Testimony was heard from Hon. Don Nickles, 
    Chairman and CEO, The Nickles Group, LLC, Washington, DC; 
    Mr. Norman R. Augustine, Retired Chairman and CEO, Lockheed 
    Martin Corporation, Bethesda, MD; Dr. Gilbert Metcalf, 
    Professor of Economics, Tufts University, Medford, MA; Mr. 
    Ethan Zindler, Head of Policy Analysis, Bloomberg New 
    Energy Finance, Washington, DC; and Dr. David W. Kreutzer, 
    Research Fellow in Energy Economics and Climate Change, 
    Center for Data Analysis, The Heritage Foundation, 
    Washington, DC.

                   Full Committee Executive Meetings

2014
April 3, 2014--Open Executive Session to consider a Chairman's 
    Mark entitled, ``Expiring Provisions Improvement, Reform, 
    and Efficiency (EXPIRE) Act;'' a Chairman's Mark entitled, 
    ``The Tax Technical Corrections Act of 2014;'' and to fill 
    vacancies on subcommittees, the Joint Committee on 
    Taxation, the Congressional Oversight Group, and the 
    Congressional Trade Advisors on Trade Policy and 
    Negotiations.
June 26, 2014--Open Executive Session to consider a Chairman's 
    Mark entitled, ``The Preserving America's Transit and 
    Highways (PATH) Act.''
July 10, 2014--Continuation of the Open Executive Session to 
    consider a Chairman's Mark entitled, ``The Preserving 
    America's Transit and Highways (PATH) Act.''

                        Senators' Only Meetings

2013
January 30, 2013--Senators' Meeting to discuss the Committee 
    agenda.
March 21, 2013--Senators' Meeting to discuss tax reform options 
    related to families and businesses.
April 11, 2013--Senators' Meeting to discuss tax reform options 
    related to business investment and innovation.
April 18, 2013--Senators' Meeting to discuss tax reform options 
    related to family, education, and opportunity.
April 25, 2013--Senators' Meeting to discuss tax reform options 
    related to infrastructure, energy, and natural resources.
May 9, 2013--Senators' Meeting to discuss tax reform options 
    related to international competitiveness.
May 15, 2013--Senators' Meeting to discuss tax reform options 
    related to economic and community development.
May 23, 2013--Senators' Meeting to discuss tax reform options 
    related to health, retirement, life insurance, fringe 
    benefits, and executive compensation.
June 4, 2013--Senators' Meeting with Secretary Jacob Lew to 
    discuss the Federal debt limit.
June 6, 2013--Senators' Meeting to discuss tax reform options 
    related to types of income and business entities.
June 13, 2013--Senators' Meeting to discuss tax reform options 
    related to tax exempt organizations and charitable giving.
June 20, 2013--Senators' Meeting to discuss tax reform options 
    related to non-income tax issues and related areas.
June 27, 2013--Senators' Meeting to discuss tax reform.
September 18, 2013--Senators' Meeting with Secretary Jacob Lew 
    to discuss the Federal debt limit.
November 19, 2013--Senators' Meeting to discuss tax reform 
    options related to international business taxation.
2014
June 4, 2014--Senators' Meeting to discuss options for funding 
    the Highway Trust Fund.

               Subcommittee on Energy, Natural Resources,
                           and Infrastructure

2013
July 31, 2013--``Powering Our Future: Principles for Energy Tax 
    Reform.'' The hearing covered principles of energy tax 
    reform around which consensus can be built. Testimony was 
    heard from Hon. Christopher A. Coons, U.S. Senator, State 
    of Delaware; Hon. Jerry Moran, U.S. Senator, State of 
    Kansas; Ms. Phyllis Cuttino, Director, Clean Energy, The 
    Pew Charitable Trusts, Washington, DC; Mr. Dan Reicher, 
    Executive Director, Steyer-
    Taylor Center for Energy Policy Finance, Professor, 
    Stanford Law School, and Lecturer, Stanford Graduate School 
    of Business, Stanford University, Palo Alto, CA; Mr. Will 
    Coleman, Partner, OnRamp Capital, San Francisco, CA; and 
    Ms. Margo Thorning, Senior Vice President and Chief 
    Economist, American Council for Capital Formation, 
    Washington, DC.
2014
December 3, 2014--``Natural Gas Vehicles: Fueling American 
    Jobs, Enhancing Energy Security, and Achieving Emissions 
    Benefits.'' The hearing discussed the use of natural gas as 
    a transportation fuel and considered a range of policy 
    proposals that would encourage additional investment in 
    natural gas infrastructure. Testimony was heard from Mr. 
    Robert Carrick, Natural Gas Sales Manager, Daimler Trucks 
    North America, Portland, OR; Mr. Mike Whitlatch, Senior 
    Director of Global Energy and Procurement, UPS, Atlanta, 
    GA; Mr. Joseph A. Calabrese, CEO, General Manager, and 
    Secretary-Treasurer, Greater Cleveland Regional Transit 
    Authority, Cleveland, OH; Mr. Ronald W. Jibson, Chairman, 
    President, and CEO, Questar, Salt Lake City, UT; Mr. Rich 
    Kassel, Senior Vice President, East Coast Operations, 
    Gladstein, Neandross, and Associates, New York, NY; and Mr. 
    Harrison Clay, President, Clean Energy Renewable Fuels, 
    Newport Beach, CA.

               Subcommittee on Taxation and IRS Oversight

2014
July 23, 2014--``Saving for an Uncertain Future: How the ABLE 
    Act Can Help People With Disabilities and Their Families.'' 
    The hearing addressed the policy needs for the Achieving a 
    Better Life Experience (ABLE) Act (S. 313) from the 
    perspective of individuals living with disabilities, 
    advocates, lawmakers, and financial planners. Testimony was 
    heard from Ms. Sara C. Wolf, Self-Advocate and Board 
    Member, National Down Syndrome Society, Moscow, PA; Hon. 
    Cathy McMorris Rodgers, Member, United States House of 
    Representatives, Spokane, WA; Mr. Robert D'Amelio, 
    Volunteer Advocate, Autism Speaks, Charlotte, NC; and Mr. 
    Chase Alston Phillips, Financial Advisor, Alexandria, VA.
November 18, 2014--``Tax Relief after a Disaster: How 
    Individuals, Small Businesses, and Communities Recover.'' 
    The hearing examined how the tax code can help areas 
    recover and rebuild after major disasters. Testimony was 
    heard from Hon. Andy Berke, Mayor, City of Chattanooga, 
    Chattanooga, TN; Hon. Robert G. Loughery, Chairman, Bucks 
    County Board of Commissioners, Doylestown, PA; Hon. Vincent 
    Ignizio, Council Member, New York City Council, New York, 
    NY; Mr. Sean T. Cronin, Executive Director, St. Vrain and 
    Left Hand Water Conservancy District, Longmont, CO; Mr. 
    Steve Ellis, Vice President, Taxpayers for Common Sense, 
    Washington, DC; and Mr. Troy K. Lewis, Chair, AICPA Tax 
    Executive Committee, Draper, UT.

                   Subcommittee on Social Security, 
                      Pensions, and Family Policy

2013
December 18, 2013--``The Role of Social Security, Defined 
    Benefits, and Private Retirement Accounts in the Face of 
    the Retirement Crisis.'' The hearing discussed the 
    challenges facing Social Security along with the lack of 
    individual saving happening in America and the potential 
    negative impact in terms of future poverty rates among 
    senior citizens. Testimony was heard from Mr. Robert G. 
    Romasco, President, AARP, Washington, DC; Mr. Andrew G. 
    Biggs, Resident Scholar, American Enterprise Institute, 
    Washington, DC; Mr. Dean Baker, Co-Director, Center for 
    Economic and Policy Research, Washington, DC; and Mr. John 
    F. Sweeney, Executive Vice President, Fidelity Investments, 
    Boston, MA.
2014
February 26, 2014--``Retirement Savings for Low-Income 
    Workers.'' The hearing considered the status of private-
    sector retirement options offered to low-income workers and 
    allowed for the discussion of a range of policy responses. 
    Testimony was heard from Mr. J. Mark Iwry, Senior Advisor 
    to the Secretary and Deputy Assistant Secretary for 
    Retirement and Health Policy, United States Department of 
    the Treasury, Washington, DC; Ms. Diane Oakley, Executive 
    Director, National Institute on Retirement Security, 
    Washington, DC; Mr. Stephen P. Utkus, Principal and 
    Director, Vanguard Center for Retirement Research, Malvern, 
    PA; and Ms. Judy A. Miller, MSPA, FSA, MAAA, Director of 
    Retirement Policy, American Society of Pension 
    Professionals and Actuaries (ASPPA), ASPPA College of 
    Pension Actuaries, Arlington, VA.
                                 TRADE

                         SUMMARY OF ACTIVITIES

    In the 113th Congress, the Senate Finance Committee played 
a key role on trade issues, with a focus on growing the 
American economy by expanding trade- and investment-related 
opportunities overseas. The Committee held a variety of 
hearings to examine the successes and challenges of current 
U.S. trade agreements, as well as the potential for growth 
presented by deeper trade relationships with Europe, Africa, 
and the Asia-Pacific. The Committee also debated the renewal of 
Trade Promotion Authority, which, among other things, provides 
Congressional direction to the President on trade negotiating 
objectives, establishes consultation requirements with 
Congress, and sets out expedited procedures for Congressional 
consideration of trade agreements.

                        Full Committee Hearings

2013
March 19, 2013--``President's 2013 Trade Agenda.'' This hearing 
    examined the President's trade priorities for 2013, 
    including the Trans-Pacific Partnership (TPP), the 
    Transatlantic Trade and Investment Partnership (TTIP), and 
    agreements governing services and information technology. 
    The Committee also discussed Trade Promotion Authority 
    (TPA). Acting U.S. Trade Representative Hon. Demetrios 
    Marantis testified at the hearing.
April 24, 2013--``The Trans-Pacific Partnership: Opportunities 
    and Challenges.'' At this hearing, the Committee discussed 
    the Trans-Pacific Partnership (TPP), with a focus on 
    further opening new markets in the Asia Pacific region and 
    encouraging exports while removing barriers to trade and 
    protecting American intellectual property. The Committee 
    heard testimony from Hon. Karan Bhatia, Vice President and 
    Senior Counsel of Global Government Affairs and Policy for 
    General Electric; Mr. Bob Hanson, President of the Montana 
    Farm Bureau Federation; Mr. David Hirschmann, President and 
    CEO of the Global Intellectual Property Center at the U.S. 
    Chamber of Commerce; and Mr. Tom Suber, President of the 
    U.S. Dairy Export Council.
May 22, 2013--``S. 662, The Trade Facilitation and Trade 
    Enforcement Act of 2013.'' This hearing focused on 
    legislation to reauthorize Customs and Border Protection 
    (CBP) and Immigration and Customs Enforcement (ICE), the 
    agencies that secure U.S. borders and facilitate trade 
    through American ports. Priorities in the bill included the 
    facilitation of trade and the protection of intellectual 
    property rights. Witnesses included Mr. William A. Cook, 
    Director of Worldwide Logistics and Customs for Chrysler 
    Group; Mr. David Cooper, Global Customs Compliance Manager 
    for Procter and Gamble; Mr. Clark Silcox, General Counsel 
    and Secretary of the National Electrical Manufacturers 
    Association; and Ms. Mary Ann Comstock, Brokerage 
    Compliance Manager for UPS Supply Chain Solutions.
October 30, 2013--``The Transatlantic Trade and Investment 
    Partnership: Achieving the Potential.'' This hearing 
    focused on the U.S.-E.U. Transatlantic Trade and Investment 
    Partnership (TTIP) and the opportunities it presents to 
    increase trade, boost U.S. exports, and grow jobs. The 
    Committee also addressed hurdles that must be overcome, 
    including the protection of intellectual property rights 
    and barriers to digital trade. The witnesses were Mr. 
    Michael L. Ducker, Executive Vice President and Chief 
    Operating Officer of FedEx; Mr. Ryan McCormick, President 
    of the Montana Grain Growers Association; Mr. Dave Ricks, 
    Senior Vice President of Eli Lilly and Company and 
    President of Lilly Bio-Medicines; and Mr. William Roenigk, 
    Senior Vice President of the National Chicken Council.
2014
January 16, 2014--``Advancing Congress's Trade Agenda: The Role 
    of Trade Negotiating Authority.'' This hearing addressed 
    Trade Promotion Authority (TPA), with a focus on increasing 
    American exports, enabling the growth of the manufacturing 
    sector, reducing tariffs, and increasing American 
    competitiveness in the global market. Witnesses were Mr. 
    David M. Cote, Chairman and Chief Executive Officer of 
    Honeywell International; Mr. Jim Allen, President of New 
    York Apple Association, Inc.; Ms. Elena M. Stegemann, 
    Director of International Business of NuStep Inc.; and Mr. 
    Larry Cohen, President of Communications Workers of 
    America.
May 1, 2014--``President Obama's 2014 Trade Policy Agenda.'' 
    This hearing focused on the President's trade agenda, 
    including Trade Promotion Authority (TPA), protecting 
    American intellectual property abroad, and maintaining 
    America's competitiveness in light of trade barriers 
    erected by China, India, and others. The Committee heard 
    testimony from Hon. Michael Froman, the U.S. Trade 
    Representative.
June 25, 2014--``Trade Enforcement: Using Trade Rules to Level 
    the Playing Field for U.S. Companies and Workers.'' The 
    hearing explored proposals to improve the enforcement of 
    U.S. trade laws. Witnesses were Mr. Kevin Brosch, Trade 
    Consultant, BroschTrade LLC, on behalf of the National 
    Chicken Council, Washington, DC; Mr. Richard Wilkins, 
    Treasurer, American Soybean Association, Greenwood, DE; Mr. 
    Bart Peterson, Senior Vice President, Corporate Affairs and 
    Communications, Eli Lilly and Company, Indianapolis, IN; 
    Mr. Leo W. Gerard, International President, The United 
    Steel, Paper and Forestry, Rubber, Manufacturing, Energy, 
    Allied Industrial and Service Workers International Union 
    (United Steelworkers), Pittsburgh, PA; and Mr. Mario 
    Longhi, President and Chief Executive Officier, United 
    States Steel Corporation, Pittsburgh, PA.
July 17, 2014--``The Role of Trade and Technology in 21st-
    Century Manufacturing.'' At this hearing, the Committee 
    discussed opportunities for strengthening American 
    manufacturing in the technology sector, with a focus on 
    trade agreements that can open new markets abroad and 
    increase exports. Witnesses were Mr. Stephen Ezell, Senior 
    Analyst for the Information Technology and Innovation 
    Foundation; Ms. Jacklyn A. Sturm, Vice President and 
    General Manager of Global Supply Management at Intel; and 
    Mr. Ray Kimber, Founder, Owner, and President of Kimber 
    Kable, on behalf of himself and the Consumer Electronics 
    Association.
July 30, 2014--``The African Growth and Opportunity Act at 14: 
    The Road Ahead.'' This hearing focused on the successes and 
    challenges of the African Growth and Opportunity Act 
    (AGOA), which was enacted to strengthen the economies of 
    sub-Saharan African countries by allowing many of their 
    goods to be imported duty-free. The Committee discussed 
    improvements that could be built into a reauthorization of 
    AGOA, including steps to strengthen intellectual property 
    rights and reduce unnecessary regulations. Hon. Michael 
    Froman, the U.S. Trade Representative, testified at the 
    hearing.

                        Senators' Only Meetings

2014
March 12, 2014--Senators' Meeting to discuss the status of the 
    Trans-Pacific Partnership (TPP) agreement with United 
    States Trade Representative Michael Froman.

             Subcommittee on International Trade, Customs, 
                       and Global Competitiveness

2014
July 29, 2014--``The U.S.-Korea Free Trade Agreement: Lessons 
    Learned Two Years Later.'' The purpose of this hearing was 
    to examine the economic impact of the U.S.-Korea Free Trade 
    Agreement, as well as the opportunities and challenges it 
    presented to U.S. businesses and workers. Testimony was 
    heard from Mr. Stephen E. Biegun, Vice President of 
    International Governmental Affairs for the Ford Motor 
    Company; Mr. Sean Murphy, Vice President and Counsel for 
    Qualcomm; Ms. Shawna Morris, Vice President of Trade Policy 
    for the National Milk Producers Federation and U.S. Dairy 
    Export Council; and Mr. Michael Rue, Owner of Rue and 
    Forsman Ranch, Inc., on behalf of the USA Rice Federation.
                                 HEALTH

                         SUMMARY OF ACTIVITIES

    Throughout the 113th Congress, the committee held hearings 
on and favorably reported a bipartisan bill to permanently 
repeal and replace Medicare's flawed physician sustainable 
growth rate (SGR) formula. The bill replaces the SGR formula 
with a payment system that emphasizes quality and value while 
ensuring that physicians do not receive arbitrary payment cuts 
that are currently mandated by the SGR formula.
    During the course of the Congress, the committee also held 
hearings that focused on improving the Medicare and Medicaid 
Programs for beneficiaries and providers alike.
    The committee also focused on oversight of the 
implementation of the Affordable Care Act. Multiple hearings 
were held to receive and discuss progress reports from the 
implementing agencies and departments, both at the Federal and 
state levels. The committee produced bipartisan, bicameral 
legislation which standardized post-acute care assessment data 
for quality, payment, and discharge planning, called the 
Improving Medicare Post-Acute Care Transformation (IMPACT) Act. 
The IMPACT Act, specifically increased oversight of hospice 
agencies through a survey and certification process, audits of 
agencies with long hospice stays above a set threshold, and an 
updated method for calculating the hospice payment cap. The 
House passed companion legislation, H.R. 4994, unanimously on 
September 16, 2014, and on September 18, 2014, the Senate 
passed the same bill by unanimous consent. H.R. 4994 was signed 
by the President and became law on October 2, 2014 (Pub. L. 
113-185).
    During the second session, Sylvia Mathews Burwell's 
nomination for Secretary of the Department of Health and Human 
Services was favorably reported out of Committee. Her 
nomination was later confirmed by the full Senate by a 78-17 
vote.

                              Legislation

December 12, 2013--Mark up: ``An Original Bill to Repeal the 
    Sustainable Growth Rate System and to Consider Health Care 
    Extenders,'' S. 1871. The purpose of this mark-up was to 
    consider legislation that would repeal Medicare's SGR and 
    replace it with policies that improve the existing fee-for-
    service system through a value-based performance program, 
    provide an accurate valuation of services, improve chronic 
    care management, and encourage evidence-based care. The 
    legislation also would encourage the adoption of 
    alternative payment models, such as accountable care 
    organizations, patient-centered medical homes, bundled 
    payments, and data transparency among providers. Finally, 
    the bill would extend funding for other health services for 
    Medicare and Medicaid and other programs. Although S. 1871 
    was not taken up on the Senate floor, on March 31, 2014, 
    the Senate passed H.R. 4302, the Protecting Access to 
    Medicare Act of 2014, which suspended the SGR increase, and 
    extended various health programs, until March 31, 2015. The 
    bill was signed by the President and became law on April 1, 
    2014 (Pub. L. 113-93).

                        Full Committee Hearings

2013
February 14, 2013--``Health Insurance Exchanges: Progress 
    Report.'' The purpose of this hearing was to receive an 
    update on the progress of establishing Exchanges as part of 
    the Affordable Care Act. Testimony was received for Panel I 
    from Mr. Gary Cohen, Deputy Administrator and Director of 
    the Center for Consumer Information and Insurance Oversight 
    (CCIIO), Centers for Medicare and Medicaid Services, U.S. 
    Department of Health and Human Services, Washington, DC. 
    Testimony for Panel II was received from Ms. Christine 
    Ferguson, Director of Rhode Island Health Benefit Exchange, 
    State of Rhode Island, Providence, RI; Ms. Bettina Tweardy 
    Riveros, Advisor to the Governor and Chair of the Delaware 
    Health Care Commission, State of Delaware, Wilmington, DE; 
    and Mr. Don Hughes, Advisor to the Office of the Governor, 
    State of Arizona, Phoenix, AZ.
February 28, 2013--``Delivery System Reform: Progress Report 
    from CMS.'' The purpose of this hearing was to receive an 
    update from the Centers for Medicare and Medicaid Services 
    on delivery system reforms and the implementation of the 
    Affordable Care Act. Testimony was received from Mr. 
    Jonathan Blum, Acting Principal Deputy Administrator and 
    Director, Center for Medicare, Centers for Medicare and 
    Medicaid Services, Baltimore, MD.
March 20, 2013--``Reforming the Delivery System: The Center for 
    Medicare and Medicaid Innovation.'' The purpose of this 
    hearing was to review the activities of the Center for 
    Medicare and Medicaid Innovation (CMMI). Testimony was 
    received from Richard J. Gilfillan, M.D., Director, Center 
    for Medicare and Medicaid Innovation, Centers for Medicare 
    and Medicaid Services, Baltimore, MD.
April 17, 2013--``President's Fiscal Year 2014 Health Care 
    Proposals.'' The purpose of this hearing was to review and 
    ask questions about the President's fiscal year 2014 
    proposed budget. Testimony was received from Hon. Kathleen 
    Sebelius, Secretary, United States Department of Health and 
    Human Services, Washington, DC.
April 23, 2013--``The Antwone Fisher Story as a Case Study for 
    Child Welfare.'' The purpose of this this hearing was to 
    discuss solutions to the challenges faced by youth in the 
    foster care system and the ways which legislation is 
    helping to strengthen and improve the child welfare system. 
    Key witness Antwon Fisher's life story was used to view the 
    evolution of America's foster care system. Testimony was 
    received from Mr. Antwone Fisher, Author, Director and Film 
    Producer, Los Angeles, CA; Mr. Gary Stangler, Executive 
    Director, Jim Casey Youth Opportunities Initiative, St. 
    Louis, MO; Mr. Eric Fenner, Managing Director, Casey Family 
    Programs, Westerville, OH; and Mr. Kevin Campbell, Founder, 
    Center for Family Finding and Youth Connectedness, 
    Lakewood, WA.
May 14, 2013--``Advancing Reform: Medicare Physicians 
    Payments.'' The purpose of this hearing was to discuss 
    repealing the flawed SGR formula and what Congress can do 
    to improve the physician payment system to incentivize and 
    reward high-
    quality, high-value care. Testimony was received from Mark 
    E. Miller, Ph.D., Executive Director, Medicare Payment 
    Advisory Commission, Washington, DC; A. Bruce Steinwald, 
    MBA, President, Bruce Steinwald Consulting, Washington, DC; 
    and Kavita K. Patel, MD, MSHS, Fellow and Managing 
    Director, The Engelberg Center for Health Care Reform, The 
    Brookings Institution, Washington, DC.
June 11, 2013--``Sex Trafficking and Exploitation in America: 
    Child Welfare's Role in Prevention and Intervention.'' The 
    purpose of this this hearing was to discuss the limitations 
    of the child welfare system in preventing sex trafficking 
    of foster youth. Testimony was received from Ms. Asia 
    Graves, Maryland Outreach Services Coordinator and Survivor 
    Advocate, FAIR Girls, Baltimore, MD; Ms. Michelle Guymon, 
    Probation Director, Los Angeles County Probation 
    Department: Innocence Lost LA Task Force, Los Angeles, CA; 
    Ms. Susan Goldfarb, Executive Director, Children's Advocacy 
    Center of Suffolk County, Boston, MA; and Hon. Joette Katz, 
    Commissioner, Connecticut Department of Children and 
    Families, Hartford, CT.
June 18, 2013--``High Prices, Low Transparency: The Bitter Pill 
    of Health Care Costs.'' The purpose of the hearing was to 
    discuss the issues raised by the March 4, 2013, Time 
    magazine article by journalist Steven Brill entitled 
    ``Bitter Pill: Why Medical Bills are Killing Us.'' 
    Testimony was received from Mr. Steven Brill, J.D., 
    Contributing Editor, Time, New York, NY; Dr. Suzanne 
    Delbanco, Executive Director, Catalyst for Payment Reform, 
    San Francisco, CA; Dr. Paul Ginsburg, President, Center for 
    Studying Health System Change, Washington, DC; and Dr. 
    Giovanni Colella, CEO and Co-Founder, Castlight Health, San 
    Francisco, CA.
June 25, 2013--``Program Integrity: Oversight of Recovery Audit 
    Contractors.'' The purpose of this hearing was to provide a 
    broad overview of the Recovery Audit Contractors (RAC) 
    program from the vantage point of a RAC and health care 
    providers. Testimony was received from Ms. J.J. Carmody, 
    Director of Reimbursement, Billings Clinic, Billings, MT; 
    Ms. Suzie Draper, Vice President, Business Ethics and 
    Compliance, Intermountain Healthcare, Salt Lake City, UT; 
    and Mr. Robert Rolf, Vice President, CGI Federal Inc., 
    Fairfax, VA.
June 26, 2013--``Health Care Quality: The Path Forward.'' The 
    purpose of this hearing was to discuss the state of quality 
    in healthcare and issues related to quality measure 
    development, quality reporting, and pay-for-performance. 
    Testimony was received from Hon. Mark McClellan, M.D., 
    Ph.D., Senior Fellow, Brookings Institution, Washington, 
    DC; Dr. Christine K. Cassel, President and CEO, National 
    Quality Forum, Washington, DC; Dr. David Lansky, President 
    and CEO, Pacific Business Group on Health, San Francisco, 
    CA; and Dr. Elizabeth A. McGlynn, Director, Kaiser 
    Permanente Center for Effectiveness and Safety Research, 
    Pasadena, CA.
July 10, 2013--``Repealing the SGR and the Path Forward: A View 
    from CMS.'' The purpose of this hearing was to hear the 
    views of the Center from Medicare and Medicaid Services on 
    repealing the SGR and improving the Medicare physician 
    payment system. Testimony was received from Mr. Jonathan 
    Blum, Acting Principal Deputy Administrator and Director, 
    Center for Medicare, Centers for Medicare and Medicaid 
    Services, Baltimore, MD.
July 17, 2013--``Health Information Technology: A Building 
    Block to Quality Health Care.'' The purpose of this hearing 
    was to hear from the Administration and discuss their 
    actions to encourage, incentivize, and help eligible 
    professionals and eligible hospitals to implement the 
    health information technology ``meaningful use'' program. 
    Testimony was received from Farzad Mostashari, MD, ScM, 
    National Coordinator for Health Information Technology, 
    Department of Health and Human Services, Washington, DC; 
    and Patrick Conway, MD, MSc, Chief Medical Officer and 
    Director, Center for Clinical Standards and Quality, and 
    Acting Director, Center for Medicare and Medicaid 
    Innovation, Centers for Medicare and Medicaid Services, 
    Washington, DC.
July 24, 2013--``Health Information Technology: Using it to 
    Improve Care.'' The purpose of this hearing was to hear the 
    views of heath information technology vendors, eligible 
    professionals, and eligible hospitals as they implement 
    health information technology to improve care. Testimony 
    was received from Ms. Janet Marchibroda, Director, Health 
    Innovation Initiative, Bipartisan Policy Center, 
    Washington, DC; Dr. John Glaser, Ph.D., Chief Executive 
    Officer, Health Services, Siemens Healthcare, Malvern, PA; 
    Mr. Marty Fattig, Administrator and Chief Executive 
    Officer, Nemaha County Hospital, Auburn, NE; and Dr. Colin 
    Banas, MD, Chief Medical Information Officer and Associate 
    Professor, Virginia Commonwealth University, Richmond, VA.
November 6, 2013--``Health Insurance Exchanges: An Update from 
    the Administration.'' The purpose of this hearing was to 
    receive an update from the Administration regarding 
    Healthcare.gov and their plan to improve the functionality 
    of the website. Testimony was received from Hon. Kathleen 
    Sebelius, Secretary, United States Department of Health and 
    Human Services, Washington, DC.
2014
April 10, 2014--``President's Fiscal Year 2015 Health Care 
    Proposals.'' The purpose of this hearing was to review and 
    ask questions about the President's fiscal year 2015 
    proposed budget. Testimony was received from Hon. Kathleen 
    Sebelius, Secretary, United States Department of Health and 
    Human Services, Washington, DC.
July 15, 2014--``Chronic Illness: Addressing Patients' Unmet 
    Needs.'' The purpose of this hearing was to hear from 
    patients, caregivers, and providers about the challenges of 
    living with chronic illness and the challenges faced in 
    care coordination. Testimony was received from Ms. 
    Stephanie Dempsey, Patient, Blairsville, GA; Mrs. Mary 
    Margaret Lehmann, Caregiver, Minneapolis, MN; Dr. William 
    A. Bornstein, Chief Quality and Medical Officer, Emory 
    Healthcare, Atlanta, GA; Ms. Cheryl DeMars, President and 
    CEO, The Alliance, Fitchburg, WI; and Mr. Chet Burrell, 
    President and CEO, CareFirst BlueCross BlueShield, 
    Baltimore, MD.

                        Senators' Only Meetings

2013
March 14, 2013--Senators' Meeting to discuss the implementation 
    of the Affordable Care Act with Hon. Kathleen Sebelius, 
    Secretary, United States Department of Health and Human 
    Services.
July 31, 2013--Senators' Meeting to discuss the Medicare 
    physician sustainable growth rate system.
October 20, 2013--Senators' Meeting to discuss the Medicare 
    physician sustainable growth rate system.
December 11, 2013--Senators' Meeting to discuss the original 
    bill to repeal the sustainable growth rate system, health 
    care extenders, and The Supporting At-Risk Children Act.

                      Subcommittee on Health Care

2014
September 16, 2014--``The Children's Health Insurance Program: 
    Protecting America's Children and Families.'' The purpose 
    of this hearing was to provide background on the history of 
    the program and an overview of the role and importance of 
    the Children's Health Insurance Program in the changing 
    insurance landscape. Testimony was received from Mr. Bruce 
    D. Lesley, President, First Focus, Washington, DC; Dr. 
    James M. Perrin, President, American Academy of Pediatrics, 
    Elk Grove Village, IL; Ms. Cathy Caldwell, Director, Bureau 
    of Children's Health Insurance, Alabama Department of 
    Public Health, Montgomery, AL; and Douglas Holtz-Eakin, 
    Ph.D., President, American Action Forum, Washington, DC.

               Subcommittee on Taxation and IRS Oversight

2014
July 23, 2014--``Saving for an Uncertain Future: How the ABLE 
    Act Can Help People With Disabilities and Their Families.'' 
    The purpose of this hearing was to discuss a bill that 
    would create tax-advantaged savings accounts for people 
    with disabilities similar to accounts set up to pay for 
    higher education expenses under section 529, known as the 
    Achieving a Better Life Experience Act. Testimony was 
    received from Ms. Sara C. Wolff, Self-
    Advocate and Board Member, National Down Syndrome Society, 
    Moscow, PA; Hon. Cathy McMorris Rodgers, Member, United 
    States House of Representatives, Spokane, WA; Mr. Robert 
    D'Amelio, Volunteer Advocate, Autism Speaks, Charlotte, NC; 
    and Mr. Chase Alston Phillips, Financial Advisor, 
    Alexandria, VA.
                            SOCIAL SECURITY

                         SUMMARY OF ACTIVITIES

    During the 113th Congress, the Committee and Subcommittee 
held hearings about the Federal policies and programs that 
provide income during retirement, and the Social Security 
Disability Insurance program administered by the Social 
Security Administration.

                        Full Committee Hearings

2014
July 24, 2014--``Social Security: A Fresh Look at Workers' 
    Disability Insurance.'' This hearing featured the testimony 
    of Mr. Stephen Goss, Chief Actuary, Social Security 
    Administration, Baltimore, MD; Ms. Marianna LaCanfora, 
    Acting Deputy Commissioner, Retirement and Disability 
    Policy, Social Security Administration, Baltimore, MD; Ms. 
    Rebecca Vallas, Associate Director, Poverty to Prosperity 
    Program, Center for American Progress Action Fund, 
    Washington, DC; and Dr. Richard Burkhauser, Professor, 
    Adjunct Scholar, Cornell University, American Enterprise 
    Institute, Washington, DC. The testimony focused on the 
    past, present, and future performance of the Disability 
    Insurance (DI) portion of the Social Security program, 
    including the circumstances surrounding the projected 
    exhaustion date of the DI trust fund in 2016.
December 9, 2014--``Social Security: Is a Key Foundation of 
    Economic Security Working for Women?'' The hearing featured 
    the testimony of Ms. Barbara Perrin, Beneficiary, Eugene, 
    OR; Catherine J. Dodd, Ph.D., RN, Chair of the Board of 
    Directors, National Committee to Preserve Social Security 
    and Medicare, Washington, DC; Sita Nataraj Slavov, Ph.D., 
    Professor of Public Policy, George Mason University, 
    Visiting Scholar, American Enterprise Institute, 
    Washington, DC; and Ms. Janet M. Barr, MAAA, ASA, EA, 
    Actuary, on behalf of the American Academy of Actuaries, 
    Chicago, IL. The testimony focused on the impact of Social 
    Security benefits on women while working and during 
    retirement, and options to strengthen Social Security for 
    women and families. Compelling testimony was delivered by 
    Ms. Perrin who, despite doing almost everything right in 
    terms of trying to prepare for retirement, found herself at 
    age 68 living solely on a Social Security benefit of $775 a 
    month.

                   Subcommittee on Social Security, 
                      Pensions, and Family Policy

2013
December 18, 2013--``The Role of Social Security, Defined 
    Benefits, and Private Retirement Accounts in the Face of 
    the Retirement Crisis.'' This hearing featured the 
    testimony of Mr. Robert G. Romasco, President, AARP, 
    Washington, DC; Dr. Andrew G. Biggs, Resident Scholar, 
    American Enterprise Institute, Washington, DC; Mr. Dean 
    Baker, Co-Director, Center for Economic and Policy 
    Research, Washington, DC; and Mr. John F. Sweeney, 
    Executive Vice President, Fidelity Investments, Boston, MA. 
    The testimony focused on how the current system for 
    retirement savings is or is not meeting the needs of 
    workers and retirees.
2014
February 26, 2014--``Retirement Savings for Low-Income 
    Workers.'' This hearing featured the testimony of Mr. J. 
    Mark Iwry, Senior Advisor to the Secretary and Deputy 
    Assistant Secretary for Retirement and Health Policy, 
    United States Department of the Treasury, Washington, DC; 
    Ms. Diane Oakley, Executive Director, National Institute on 
    Retirement Security, Washington, DC; Mr. Stephen P. Utkus, 
    Principal and Director, Vanguard Center for Retirement 
    Research, Malvern, PA; and Ms. Judy A. Miller, MSPA, FSA, 
    MAAA, Director of Retirement Policy, American Society of 
    Pension Professionals and Actuaries (ASPPA), ASPPA College 
    of Pension Actuaries, Arlington, VA. The testimony focused 
    on how current polices to promote retirement savings are or 
    are not meeting the needs of low-income workers. The 
    witness from the Administration described the President's 
    proposal to increase retirement savings for low-income 
    workers: myRA.
May 21, 2014--``Strengthening Social Security to Meet the Needs 
    of Tomorrow's Retirees.'' This hearing featured the 
    testimony of Mr. Stephen Goss, Chief Actuary, Social 
    Security Administration, Baltimore, MD; Dr. Teresa 
    Ghilarducci, Chair of the Economics Department, New School 
    for Social Research, The New School, New York, NY; Dr. 
    Jason J. Fichtner, Senior Research Fellow, Mercatus Center, 
    George Mason University, Arlington, VA; and Dr. Maya 
    Rockeymoore, President and CEO, Center for Global Policy 
    Solutions, Washington, DC. The testimony focused on whether 
    Social Security benefits are adequate to meet the 
    challenges facing current and future retirees and what 
    policies should be considered to expand Social Security.
                           FEDERAL DEBT LIMIT

                         SUMMARY OF ACTIVITIES

    During the 113th Congress, the Committee held a hearing 
about the Federal Debt Limit.

                        Full Committee Hearings

2013
October 10, 2013--``The Debt Limit.'' This hearing featured the 
    testimony of Hon. Jacob J. Lew, Secretary, United States 
    Department of the Treasury, Washington, DC. The hearing was 
    held during a ``shut down'' of the Federal Government. The 
    testimony focused on the potential impacts of a failure to 
    increase the debt ceiling.
                      OVERSIGHT AND INVESTIGATIONS

                         SUMMARY OF ACTIVITIES

IRS 501(c)(4) Investigation
    Chairman Baucus and Chairman Wyden, working with Ranking 
Member Hatch, undertook a bipartisan investigation into the 
IRS's processing of applications for tax-exempt status. In May, 
2013, the Treasury Inspector General for Tax Administration 
(TIGTA) found that the IRS ``used inappropriate criteria that 
identified for review Tea Party and other organizations 
applying for tax-exempt status.'' In response, on May 21, 2013, 
the Committee held a hearing on the matter, ``A Review of 
Criteria Used by the IRS to Identify 501(c)(4) Applications for 
Greater Scrutiny.'' The Committee also undertook an extensive 
bipartisan investigation. In total, Committee investigators 
interviewed 30 IRS and Treasury Department employees and 
reviewed nearly a million documents. On June 13, 2014, the IRS 
informed Chairman Wyden and Ranking Member Hatch that it could 
not produce all responsive emails sent and received from 
January 2009 through April 2011 by the former director of the 
IRS Exempt Organizations Division Lois Lerner, who is a central 
figure in the alleged misconduct at the IRS, due to a hard 
drive crash. On June 23, 2014, the Chairman and Ranking Member 
requested that TIGTA investigate the nature of the hard drive 
crash and whether emails sent or received by Lerner could be 
recovered. Committee staff closely monitored TIGTA's efforts as 
it undertook a forensic analysis of IRS data backups. In 
November 2014, TIGTA informed the Committee that it has 
potentially identified missing Lerner emails on IRS disaster 
recovery tapes and would produce them to the Committee in a 
readable format as soon as it was feasible. Chairman Wyden and 
Ranking Member Hatch issued a joint press release stating that 
they are unable to release their report before the end of the 
113th Congress but expect to release it in early 2015 after 
they review TIGTA's findings along with any additional 
recovered emails.
Tax Avoidance by Hedge Funds through Off-Shore Reinsurance Companies
    In June 2014, Chairman Wyden initiated an inquiry into a 
growing trend of the formation and investment in off-shore 
reinsurance companies by U.S.-based hedge funds. Under the tax 
code, investments in insurance companies are subject to 
exceptions from foreign passive investment tax rules. At issue 
is whether or not the offshore companies are substantially 
engaged in the insurance business as defined by U.S. tax law. 
Chairman Wyden wrote to the Secretary of the Treasury and to 
the IRS Commissioner asking what actions had been taken to stem 
this practice. He also asked the Joint Committee on Taxation 
(JCT) to prepare an analysis of the use of this tax avoidance 
practice. The Joint Committee staff provided a memorandum to 
the Chairman at the end of July 2014 in response to this 
request. Among other findings, the JCT staff documented the 
fact that several U.S. hedge fund-backed reinsurance companies 
were only representationally in the insurance business with two 
such companies having insurance risk equal to less than 1 
percent of their invested assets. Chairman Wyden formally 
forwarded the JCT analysis to the Treasury Department in 
September, 2014, with a follow-up request for clarification on 
why such practices were consistent with U.S. tax law and asked 
that Treasury identify countries which presented obstacles to 
IRS enforcement.
Pricing of Specialty Drugs
    In July 2014, Chairman Wyden and Senator Grassley, in his 
capacity as a member of the Committee, initiated an 
investigation into the pricing of Sovaldi, a drug for treatment 
of Hepatitis C, a viral disease affecting roughly 2.7 million 
Americans. The high cost of the drug, between $84,000 and 
$168,000 for a standard course of treatment depending upon the 
genotype of the disease and patient characteristics, represents 
a substantial cost to the U.S. health care system, especially 
to Medicare and Medicaid programs within the Committee's 
jurisdiction. The cost of specialty drugs is a growing share of 
the total cost of prescription drugs within the U.S. health 
care system. By one recent estimate, specialty drugs, such as 
Sovaldi, could account for 50 percent of U.S. drug spending by 
2019. While the manufacturer of Sovaldi--Gilead Science, Inc.--
has provided some of the information and documentation 
requested, a substantial amount of the information requested in 
the Senators' initial July 2014 letter has not yet been 
provided, and additional collection and investigation is 
continuing.
IRS Whistleblower Programs
    In June 2014, Chairman Wyden and Ranking Member Hatch made 
two related requests to the U.S. Government Accountability 
Office (GAO) to ask GAO to conduct reviews of IRS programs 
where information on suspected tax violations is collected from 
outside parties. Under Section 7623 of the Internal Revenue 
Code, the IRS is required to pay informants rewards for 
information that successfully results in high-value tax 
collections of $2 million or more. Between 9,000 and 10,000 
such claims are made a year to the IRS Whistleblower Office. 
The IRS also has a program for receiving information from any 
informant that may relate to tax violations which receives 
upwards of 100,000 tips a year, which operates separately from 
the Section 7623 program. The GAO has been asked to look at 
each program to evaluate how effectively the IRS is using 
outside information it receives from these sources.
Avoidance and Evasion of Tobacco Excise Taxes
    In March 2014, Chairman Wyden requested that the GAO update 
work that it had previously done concerning efforts by tobacco 
companies to avoid and evade tobacco excise taxes related to 
cigarettes. Cigarette excise taxes were increased in 2009 to 
provide funding for reauthorization of the Children's Health 
Insurance Program (CHIP), legislation reported by the 
Committee--the Children's Health Insurance Reauthorization Act 
of 2009. This legislation not only increased the tax on 
cigarettes, but it also applied this rate to roll-your-own 
cigarette tobacco and to small cigars that could be substituted 
for cigarettes in an effort to prevent circumvention of the new 
tax rates. As documented by GAO, tobacco companies are 
circumventing the higher tax on cigarettes by deliberately re-
labeling and selling roll-your-own tobacco as pipe tobacco, 
which is taxed at a lower rate, and adding additional weight 
and fillers to small cigars to allow them be classified as 
large cigars, which are also generally taxed at a lower ad 
valorem rate. In its update, GAO concluded that between $2.6 
billion and $3.7 billion in excise tax revenue has been lost, 
to date, as a result of these practices. The Treasury 
Department's regulatory arm--the Alcohol, Tobacco Tax and Trade 
Bureau (TTB)--has intermittently contemplated regulations to 
tighten the definitions of cigarettes and cigars and pipe 
tobacco to close these loopholes, but has failed to complete 
any of them. The Committee held a hearing on this subject in 
July 2014 entitled ``Tobacco: Taxes Owed, Avoided, and 
Evaded.'' TTB testified that it would propose new regulations, 
at least with regard to pipe tobacco, by the beginning of 2015. 
In August 2014, Chairman Wyden and Ranking Member Hatch 
requested that GAO pursue inquiries regarding two related 
tobacco tax issues: illicit imports that evade Federal taxation 
and e-cigarette manufacture and distribution. E-cigarettes 
constitute a growing part of the smoking market, but are not 
subject to Federal excise taxes because they are not tobacco 
products under the tax code even if the nicotine they contain 
is derived from tobacco.
                              NOMINATIONS

Antonio F. Weiss, of New York, to be an Under Secretary of the 
        Treasury, vice Mary John Miller.
  Nov. 12, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Dec. 17, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Marisa Lago, of New York, to be a Deputy United States Trade 
        Representative, with the rank of Ambassador, vice 
        Miriam E. Sapiro, resigned.
  Nov. 12, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Dec. 17, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Seth B. Carpenter, of the District of Columbia, to be an 
        Assistant Secretary of the Treasury, vice Matthew S. 
        Rutherford.
  Sept. 8, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Dec. 17, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Ronald Alan Pearlman, of the District of Columbia, to be a 
        Member of the Internal Revenue Service Oversight Board 
        for a term expiring September 14, 2015, vice Nancy 
        Killefer, term expired.
  Sept. 8, 2014--Received in the Senate.
  Sept. 8, 2014--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  Dec. 17, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Brodi L. Fontenot, of Louisiana, to be Chief Financial Officer, 
        Department of the Treasury, vice Daniel M. Tangherlini, 
        resigned.
  July 31, 2014--Received in the Senate.
  July 31, 2014--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  Dec. 17, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Rafael J. Lopez, of Maryland, to be Commissioner on Children, 
        Youth, and Families, Department of Health and Human 
        Services, vice Bryan Hayes Samuels, resigned.
  July 31, 2014--Received in the Senate.
  July 31, 2014--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  Dec. 17, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Andrew LaMont Eanes, of Kansas, to be Deputy Commissioner of 
        Social Security for the term expiring January 19, 2019, 
        vice Carolyn W. Colvin, term expired.
  July 31, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Dec. 17, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Carolyn Watts Colvin, of Maryland, to be Commissioner of Social 
        Security for the term expiring January 19, 2019, vice 
        Michael J. Astrue, resigned.
  June 23, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  July 31, 2014--Committee on Finance. Hearings held.
  Sept. 18, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  Sept. 18, 2014--Reported by Senator Wyden, Committee on 
            Finance, without printed report.
  Sept. 18, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 1058. Subject to nominee's commitment to 
            respond to requests to appear and testify before 
            any duly constituted committee of the Senate.
  Dec. 13, 2014--Motion to proceed to executive session to 
            consideration of nomination agreed to in Senate by 
            Yea-Nay Vote. 52-41. Record Vote Number: 329.
  Dec. 13, 2014--Cloture motion presented in Senate.
  Dec. 13, 2014--By unanimous consent agreement, mandatory 
            quorum under Rule XXII waived.
  Dec. 13, 2014--Cloture motion withdrawn by unanimous consent 
            in Senate.
  Dec. 17, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Cary Douglas Pugh, of Virginia, to be a Judge of the United 
        States Tax Court for a term of fifteen years, vice 
        Robert Allen Wherry, Jr., retired.
  June 9, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  July 16, 2014--Committee on Finance. Hearings held.
  July 31, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  July 31, 2014--Reported by Senator Wyden, Committee on 
            Finance, without printed report.
  July 31, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 999. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Nov. 19, 2014--By unanimous consent agreement, debate, and 
            vote November 20, 2014.
  Nov. 20, 2014--Considered by Senate.
  Nov. 20, 2014--Confirmed by the Senate by Voice Vote.
Sylvia Mathews Burwell, of West Virginia, to be Secretary of 
        Health and Human Services, vice Kathleen Sebelius.
  Apr. 11, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  May 14, 2014--Committee on Finance. Hearings held.
  May 21, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  May 8, 2014--Committee on Health, Education, Labor, and 
            Pensions. Hearings held.
  May 21, 2014--Reported by Senator Wyden, Committee on 
            Finance, without printed report.
  May 21, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 798. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  May 22, 2014--Motion to proceed to executive session to 
            consideration of nomination in Senate by Voice 
            Vote.
  May 22, 2014--Cloture motion presented in Senate.
  May 22, 2014--By unanimous consent agreement, mandatory 
            quorum under Rule XXII waived.
  June 4, 2014--Cloture invoked in Senate by Yea-Nay Vote. 67-
            28. Record Vote Number: 174.
  June 4, 2014--Considered by Senate.
  June 4, 2014--By unanimous consent agreement, debate, and 
            vote June 5, 2014.
  June 5, 2014--Considered by Senate.
  June 5, 2014--Confirmed by the Senate by Yea-Nay Vote. 78-17. 
            Record Vote Number: 175.
Ramin Toloui, of Iowa, to be a Deputy Under Secretary of the 
        Treasury, vice Charles Collyns, resigned.
  Apr. 10, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  June 25, 2014--Committee on Finance. Hearings held.
  July 31, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  July 31, 2014--Reported by Senator Wyden, Committee on 
            Finance, without printed report.
  July 31, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 998. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Nov. 19, 2014--By unanimous consent agreement, debate, and 
            vote November 20, 2014.
  Nov. 20, 2014--Considered by Senate.
  Nov. 20, 2014--Confirmed by the Senate by Voice Vote.
Linda Struyk Millsaps, of North Carolina, to be a Member of the 
        Internal Revenue Service Oversight Board for a term 
        expiring September 14, 2018, vice Paul Jones, term 
        expired.
  Mar. 31, 2014--Received in the Senate.
  Mar. 31, 2014--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  Dec. 17, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Robert W. Holleyman II, of Louisiana, to be a Deputy United 
        States Trade Representative, with the rank of 
        Ambassador, vice Demetrios J. Marantis, resigned.
  Feb. 27, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  July 16, 2014--Committee on Finance. Hearings held.
  July 31, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  July 31, 2014--Reported by Senator Wyden, Committee on 
            Finance, without printed report.
  July 31, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 997. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Sept. 17, 2014--By unanimous consent agreement, debate, and 
            vote September 18, 2014.
  Sept. 18, 2014--Considered by Senate.
  Sept. 18, 2014--Confirmed by the Senate by Voice Vote.
D. Nathan Sheets, of Maryland, to be an Under Secretary of the 
        Treasury, vice Lael Brainard, resigned.
  Feb. 12, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  June 25, 2014--Committee on Finance. Hearings held.
  July 31, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  July 31, 2014--Reported by Senator Wyden, Committee on 
            Finance, without printed report.
  July 31, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 996. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Sept. 17, 2014--By unanimous consent agreement, debate, and 
            vote September 18, 2014.
  Sept. 18, 2014--Considered by Senate.
  Sept. 18, 2014--Confirmed by the Senate by Voice Vote.
Maria Cancian, of Wisconsin, to be Assistant Secretary for 
        Family Support, Department of Health and Human 
        Services, vice Carmen R. Nazario.
  Feb. 12, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  June 25, 2014--Committee on Finance. Hearings held.
  July 31, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  July 31, 2014--Reported by Senator Wyden, Committee on 
            Finance, without printed report.
  July 31, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 995. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Dec. 17, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Darci L. Vetter, of Nebraska, to be Chief Agricultural 
        Negotiator, Office of the United States Trade 
        Representative, with the rank of Ambassador, vice Islam 
        A. Siddiqui.
  Jan. 7, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  May 8, 2014--Committee on Finance. Hearings held.
  May 21, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  May 21, 2014--Reported by Senator Wyden, Committee on 
            Finance, without printed report.
  May 21, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 797. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  July 8, 2014--By unanimous consent agreement, debate, and 
            vote July 9, 2014.
  July 9, 2014--Considered by Senate.
  July 9, 2014--Confirmed by the Senate by Voice Vote.
Nani A. Coloretti, of California, to be Chief Financial 
        Officer, Department of the Treasury, vice Daniel M. 
        Tangherlini, resigned.
  Jan. 6, 2014--Received in the Senate.
  Jan. 6, 2014--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  Mar. 10, 2014--Received message of withdrawal of nomination 
            from the President.
Stefan M. Selig, of New York, to be Under Secretary of Commerce 
        for International Trade, vice Francisco J. Sanchez, 
        resigned.
  Jan. 6, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  May 8, 2014--Committee on Finance. Hearings held.
  May 21, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  May 21, 2014--Reported by Senator Wyden, Committee on 
            Finance, without printed report.
  May 21, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 796. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  June 4, 2014--Considered by Senate.
  June 4, 2014--Confirmed by the Senate by Voice Vote.
Rhonda K. Schmidtlein, of Missouri, to be a Member of the 
        United States International Trade Commission for a term 
        expiring December 16, 2021, vice Shara L. Aranoff, term 
        expired.
  Jan. 6, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Jan. 15, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  Jan. 15, 2014--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Jan. 15, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 513. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Mar. 6, 2014--By unanimous consent agreement, debate, and 
            vote on March 6, 2014.
  Mar. 6, 2014--Considered by Senate.
  Mar. 6, 2014--Confirmed by the Senate by Voice Vote.
Sarah Bloom Raskin, of Maryland, to be Deputy Secretary of the 
        Treasury, vice Neal S. Wolin.
  Jan. 6, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Jan. 15, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  Jan. 15, 2014--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Jan. 15, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 512. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  March 6, 2014--By unanimous consent agreement, debate, and 
            vote at a time to be determined.
  March 10, 2014--By unanimous consent agreement, debate, and 
            vote March 12, 2014.
  March 12, 2014--Considered by Senate.
  March 12, 2014--Confirmed by the Senate by Voice Vote.
L. Paige Marvel, of Maryland, to be a Judge of the United 
        States Tax Court for a term of fifteen years 
        (reappointment).
  Jan. 6, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Feb. 4, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  Jan. 15, 2014--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-381.
  Feb. 4, 2014--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Feb. 4, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 641. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Nov. 19, 2014--By unanimous consent agreement, debate, and 
            vote November 20, 2014.
  Nov. 20, 2014--Considered by Senate.
  Nov. 20, 2014--Confirmed by the Senate by Voice Vote.
R. Gil Kerlikowske, of the District of Columbia, to be 
        Commissioner of Customs, Department of Homeland 
        Security, vice Alan D. Bersin, resigned.
  Jan. 6, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Feb. 4, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  Jan. 15, 2014--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-381.
  Feb. 4, 2014--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Feb. 4, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 640. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Mar. 6, 2014--By unanimous consent agreement, debate, and 
            vote on March 6, 2014.
  Mar. 6, 2014--Considered by Senate.
  Mar. 6, 2014--Confirmed by the Senate by Voice Vote.
  Apr. 8, 2014--Committee on Agriculture, Nutrition, and 
            Forestry. Ordered to be reported favorably.
Karen Dynan, of Maryland, to be an Assistant Secretary of the 
        Treasury, vice Janice Eberly.
  Jan. 6, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Feb. 6, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  Jan. 30, 2014--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-380.
  Feb. 6, 2014--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Feb. 6, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 654. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  June 25, 2014--By unanimous consent agreement, debate, and 
            vote June 26, 2014.
  June 26, 2014--Considered by Senate.
  June 26, 2014--Confirmed by the Senate by Voice Vote.
Tamara Wenda Ashford, of Virginia, to be a Judge of the United 
        States Tax Court for a term of fifteen years, vice Mary 
        Ann Cohen, retired.
  Jan. 6, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Feb. 4, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  Jan. 15, 2014--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-381.
  Feb. 4, 2014--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Feb. 4, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 639. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Nov. 19, 2014--By unanimous consent agreement, debate, and 
            vote November 20, 2014.
  Nov. 20, 2014--Considered by Senate.
  Nov. 20, 2014--Confirmed by the Senate by Voice Vote.
Richard G. Frank, of Massachusetts, to be an Assistant 
        Secretary of Health and Human Services, vice Sherry 
        Glied, resigned.
  Jan. 6, 2014--Received in the Senate and referred to the 
            Committee on Finance.
  Feb. 4, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  Jan. 30, 2014--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-380.
  Feb. 4, 2014--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Feb. 4, 2014--Placed on Senate Executive Calendar. Calendar 
            No. 638. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  May 22, 2014--By unanimous consent agreement, debate, and 
            vote May 22, 2014.
  May 22, 2014--Considered by Senate.
  May 22, 2014--Confirmed by the Senate by Voice Vote.
Alan L. Cohen, of Virginia, to be a Member of the Social 
        Security Advisory Board for a term expiring September 
        30, 2016, vice Dana K. Bilyeu, term expired.
  Jan. 6, 2014--Received in the Senate.
  Jan. 6, 2014--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  May 8, 2014--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-538.
  June 19, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  June 19, 2014--Committee requested information was received.
  July 10, 2014--Placed on Senate Executive Calendar pursuant 
            to S. Res. 116, 112th Congress. Calendar No. 908. 
            Subject to nominee's commitment to respond to 
            requests to appear and testify before any duly 
            constituted committee of the Senate.
  Aug. 1, 2014--By unanimous consent agreement, debate, and 
            vote September 8, 2014.
  Sept. 8, 2014--Considered by Senate.
  Sept. 8, 2014--Confirmed by the Senate by Voice Vote.
Lanhee J. Chen, of California, to be a Member of the Social 
        Security Advisory Board for a term expiring September 
        30, 2018, vice Mark J. Warshawsky, term expired.
  Jan. 6, 2014--Received in the Senate.
  Jan. 6, 2014--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  May 8, 2014--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-538.
  June 19, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  June 19, 2014--Committee requested information was received.
  July 10, 2014--Placed on Senate Executive Calendar pursuant 
            to S. Res. 116, 112th Congress. Calendar No. 909. 
            Subject to nominee's commitment to respond to 
            requests to appear and testify before any duly 
            constituted committee of the Senate.
  Aug. 1, 2014--By unanimous consent agreement, debate, and 
            vote September 8, 2014.
  Sept. 8, 2014--Considered by Senate.
  Sept. 8, 2014--Confirmed by the Senate by Voice Vote.
Henry J. Aaron, of the District of Columbia, to be a Member of 
        the Social Security Advisory Board for a term expiring 
        September 30, 2020 (reappointment).
Jan. 6, 2014--Received in the Senate.
Jan. 6, 2014--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
May 8, 2014--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-538.
June 19, 2014--Committee on Finance. Ordered to be reported 
            favorably.
June 19, 2014--Committee requested information was received.
July 10, 2014--Placed on Senate Executive Calendar pursuant to 
            S. Res. 116, 112th Congress. Calendar No. 911. 
            Subject to nominee's commitment to respond to 
            requests to appear and testify before any duly 
            constituted committee of the Senate.
Aug. 1, 2014--By unanimous consent agreement, debate, and vote 
            September 8, 2014.
Sept. 8, 2014--Considered by Senate.
Sept. 8, 2014--Confirmed by the Senate by Voice Vote.
Henry J. Aaron, of the District of Columbia, to be a Member of 
        the Social Security Advisory Board for a term expiring 
        September 30, 2014, vice Jeffrey Robert Brown, term 
        expired.
  Jan. 6, 2014--Received in the Senate.
  Jan. 6, 2014--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  May 8, 2014--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-538.
  June 19, 2014--Committee on Finance. Ordered to be reported 
            favorably.
  June 19, 2014--Committee requested information was received.
  July 10, 2014--Placed on Senate Executive Calendar pursuant 
            to S. Res. 116, 112th Congress. Calendar No. 910. 
            Subject to nominee's commitment to respond to 
            requests to appear and testify before any duly 
            constituted committee of the Senate.
  Aug. 1, 2014--By unanimous consent agreement, debate, and 
            vote September 8, 2014.
  Sept. 8, 2014--Considered by Senate.
  Sept. 8, 2014--Confirmed by the Senate by Yea-Nay Vote. 54-
            43. Record Vote Number: 258.
Stefan M. Selig, of New York, to be Under Secretary of Commerce 
        for International Trade, vice Francisco J. Sanchez, 
        resigned.
  Nov. 12, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Nani A. Coloretti, of California, to be Chief Financial 
        Officer, Department of the Treasury, vice Daniel M. 
        Tangherlini, resigned.
  Oct. 30, 2013--Received in the Senate.
  Oct. 30, 2013--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Alan L. Cohen, of Virginia, to be a Member of the Social 
        Security Advisory Board for a term expiring September 
        30, 2016, vice Dana K. Bilyeu, term expired.
  Sept. 30, 2013--Received in the Senate.
  Sept. 30, 2013--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Lanhee J. Chen, of California, to be a Member of the Social 
        Security Advisory Board for a term expiring September 
        30, 2018, vice Mark J. Warshawsky, term expired.
  Sept. 30, 2013--Received in the Senate.
  Sept. 30, 2013--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Tamara Wenda Ashford, of Virginia, to be a Judge of the United 
        States Tax Court for a term of fifteen years, vice Mary 
        Ann Cohen, retired.
  Sept. 18, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Richard G. Frank, of Massachusetts, to be an Assistant 
        Secretary of Health and Human Services, vice Sherry 
        Glied, resigned.
  Sept. 11, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
John Andrew Koskinen, of the District of Columbia, to be 
        Commissioner of Internal Revenue for the term expiring 
        November 12, 2017, vice Douglas H. Shulman, term 
        expired.
  Aug. 1, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Dec. 10, 2013--Committee on Finance. Hearings held.
  Dec. 13, 2013--Committee on Finance. Ordered to be reported 
            favorably.
  Dec. 11, 2013--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-390.
  Dec. 13, 2013--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Dec. 13, 2013--Placed on Senate Executive Calendar. Calendar 
            No. 459. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Dec. 16, 2013--Motion to proceed to consideration of 
            nomination in Senate by Yea-Nay Vote. 55-37. Record 
            Vote Number: 278.
  Dec. 16, 2013--Considered by Senate.
  Dec. 16, 2013--Cloture motion presented in Senate.
  Dec. 19, 2013--By unanimous consent agreement, debate, and 
            vote December 20, 2013.
  Dec. 20, 2013--Cloture invoked in Senate by Yea-Nay Vote. 56-
            39. Record Vote Number: 287.
  Dec. 20, 2013--Confirmed by the Senate by Yea-Nay Vote. 59-
            36. Record Vote Number: 288.
R. Gil Kerlikowske, of the District of Columbia, to be 
        Commissioner of Customs, Department of Homeland 
        Security, vice Alan D. Bersin, resigned.
  Aug. 1, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Karen Dynan, of Maryland, to be an Assistant Secretary of the 
        Treasury, vice Janice Eberly.
  Aug. 1, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
L. Paige Marvel, of Maryland, to be a Judge of the United 
        States Tax Court for a term of fifteen years 
        (reappointment).
  July 31, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Sarah Bloom Raskin, of Maryland, to be Deputy Secretary of the 
        Treasury, vice Neal S. Wolin.
  July 31, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Nov. 20, 2013--Finance Committee. Hearings held. Hearings 
            printed: S. Hrg. 113-389.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Rhonda K. Schmidtlein, of Missouri, to be a Member of the 
        United States International Trade Commission for a term 
        expiring December 16, 2021, vice Shara L. Aranoff, term 
        expired.
  July 15, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Nov. 20, 2013--Finance Committee. Hearings held. Hearings 
            printed: S. Hrg. 113-389.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Michael B. Thornton, of Virginia, to be a Judge of the United 
        States Tax Court for a term of fifteen years 
        (reappointment).
  May 9, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  July 25, 2013--Committee on Finance. Ordered to be reported 
            favorably.
  July 18, 2013--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-388.
  July 25, 2013--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  July 25, 2013--Placed on Senate Executive Calendar. Calendar 
            No. 232. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Aug. 1, 2013--Confirmed by the Senate by Voice Vote.
Joseph W. Nega, of Illinois, to be a Judge of the United States 
        Tax Court for a term of fifteen years, vice Thomas B. 
        Wells, retired.
  May 9, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  July 25, 2013--Committee on Finance. Ordered to be reported 
            favorably.
  July 18, 2013--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-388.
  July 25, 2013--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  July 25, 2013--Placed on Senate Executive Calendar. Calendar 
            No. 231. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Aug. 1, 2013--Confirmed by the Senate by Voice Vote.
Michael Froman, of New York, to be United States Trade 
        Representative, with the rank of Ambassador 
        Extraordinary and Plenipotentiary, vice Ronald Kirk, 
        resigned.
  May 7, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  June 6, 2013--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-227.
  June 11, 2013--Committee on Finance. Ordered to be reported 
            favorably.
  June 11, 2013--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  June 11, 2013--Placed on Senate Executive Calendar. Calendar 
            No. 182. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  June 19, 2013--By unanimous consent agreement, debate, and 
            vote at a time to be determined.
  June 19, 2013--Considered by Senate.
  June 19, 2013--Confirmed by the Senate by Yea-Nay Vote. 93-4. 
            Record Vote Number: 158.
Henry J. Aaron, of the District of Columbia, to be a Member of 
        the Social Security Advisory Board for a term expiring 
        September 30, 2020 (reappointment).
  Apr. 18, 2013--Received in the Senate.
  Apr. 18, 2013--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Henry J. Aaron, of the District of Columbia, to be a Member of 
        the Social Security Advisory Board for a term expiring 
        September 30, 2014, vice Jeffrey Robert Brown, term 
        expired.
  Apr. 18, 2013--Received in the Senate.
  Apr. 18, 2013--Placed on Senate Executive Calendar in the 
            Privileged Nomination section with nominee 
            information requested by the Committee on Finance, 
            pursuant to S. Res. 116, 112th Congress.
  Jan. 3, 2014--Returned to the President under the provisions 
            of Senate Rule XXXI, paragraph 6 of the Standing 
            Rules of the Senate.
Marilyn B. Tavenner, of Virginia, to be Administrator of the 
        Centers for Medicare and Medicaid Services, vice Donald 
        M. Berwick, resigned.
  Feb. 7, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Apr. 9, 2013--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-205.
  Apr. 23, 2013--Committee on Finance. Ordered to be reported 
            favorably.
  Apr. 23, 2013--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Apr. 23, 2013--Placed on Senate Executive Calendar. Calendar 
            No. 92. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  May 9, 2013--By unanimous consent agreement, debate, and vote 
            at a time to be determined.
  May 15, 2013--By unanimous consent agreement, debate, and 
            vote May 15, 2013.
  May 15, 2013--Considered by Senate.
  May 15, 2013--Confirmed by the Senate by Yea-Nay Vote. 91-7. 
            Record Vote Number: 126.
F. Scott Kieff, of Illinois, to be a Member of the United 
        States International Trade Commission for the term 
        expiring June 16, 2020, vice Daniel Pearson, term 
        expired.
  Feb. 4, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  July 18, 2013--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-388.
  July 25, 2013--Committee on Finance. Ordered to be reported 
            favorably.
  July 25, 2013--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  July 25, 2013--Placed on Senate Executive Calendar. Calendar 
            No. 230. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Aug. 1, 2013--Confirmed by the Senate by Voice Vote.
Jacob J. Lew, of New York, to be Secretary of the Treasury, 
        vice Timothy F. Geithner.
  Jan. 22, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Feb. 13, 2013--Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 113-166.
  Feb. 26, 2013--Committee on Finance. Ordered to be reported 
            favorably.
  Feb. 26, 2013--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Feb. 26, 2013--Placed on Senate Executive Calendar. Calendar 
            No. 26. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Feb. 27, 2013--By unanimous consent agreement, debate, and 
            vote today.
  Feb. 27, 2013--Considered by Senate.
  Feb. 27, 2013--Confirmed by the Senate by Yea-Nay Vote. 71-
            26. Record Vote Number: 25.
William B. Schultz, of the District of Columbia, to be General 
        Counsel of the Department of Health and Human Services, 
        vice Daniel Meron.
  Jan. 22, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Feb. 26, 2013--Committee on Finance. Ordered to be reported 
            favorably.
  Feb. 26, 2013--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Feb. 26, 2013--Placed on Senate Executive Calendar. Calendar 
            No. 25. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Apr. 25, 2013--Confirmed by the Senate by Voice Vote.
Christopher J. Meade, of New York, to be General Counsel for 
        the Department of the Treasury, vice George Wheeler 
        Madison, resigned.
  Jan. 22, 2013--Received in the Senate and referred to the 
            Committee on Finance.
  Feb. 26, 2013--Committee on Finance. Ordered to be reported 
            favorably.
  Feb. 26, 2013--Reported by Senator Baucus, Committee on 
            Finance, without printed report.
  Feb. 26, 2013--Placed on Senate Executive Calendar. Calendar 
            No. 24. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  Apr. 25, 2013--Confirmed by the Senate by Voice Vote.
                     BILLS AND RESOLUTIONS REFERRED
                            TO THE COMMITTEE

    There were 542 Senate bills and 15 House bills referred to 
the committee for consideration during the 113th Congress.In 
addition, 12 Senate and House resolutions (joint, concurrent, 
or simple resolutions) were referred to the committee.
                      REPORTS, PRINTS, AND STUDIES

    During the 113th Congress, the committee and supporting 
joint committees, prepared and issued 8 reports, special 
prints, and studies on the following topics:
          

------------------------------------------------------------------------
              Title                  Document no.        To accompany
------------------------------------------------------------------------
TAX TECHNICAL CORRECTIONS ACT OF  113-155...........  S. 2261
 2014.
EXPIRING PROVISIONS IMPROVEMENT   113-154...........  S. 2260
 REFORM AND EFFICIENCY (EXPIRE)
 ACT OF 2014.
THE SUPPORTING AT-RISK KIDS ACT.  113-137...........  S. 1870
TO AMEND TITLE XVIII OF THE       113-135...........  S. 1871
 SOCIAL SECURITY ACT TO REPEAL
 THE MEDICARE SUSTAINABLE GROWTH
 RATE FORMULA AND TO IMPROVE
 BENEFICIARY ACCESS UNDER THE
 MEDICARE PROGRAM, AND FOR OTHER
 PURPOSES.
STAFF REPORT ON COMPREHENSIVE     113-31............  ..................
 TAX REFORM FOR 2015 AND BEYOND.
JOINT STAFF REPORT ON THE         113-16............  ..................
 CORPORATE PRACTICE OF DENTISTRY
 IN THE MEDICAID PROGRAM.
REPORT ON THE ACTIVITIES OF THE   113-5.............  ..................
 COMMITTEE ON FINANCE OF THE
 UNITED STATES SENATE DURING THE
 112TH CONGRESS.
RULES OF PROCEDURE, SENATE        113-2.............  ..................
 COMMITTEE ON FINANCE.
------------------------------------------------------------------------

                        OFFICIAL COMMUNICATIONS

    During the 113th Congress, a total of 565 official 
communications were submitted to the committee. Of these, 5 
were Presidential Messages; 538 were Executive Communications--
these communications include reports to advise and inform the 
Congress, required annual or semi-annual agency budget and 
activities summaries, and requests for legislative action. The 
committee also received 22 Petitions and Memorials.

                                  [all]