[House Report 115-410]
[From the U.S. Government Publishing Office]


115th Congress   }                                      {      Report
                        HOUSE OF REPRESENTATIVES
 1st Session     }                                      {     115-410

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

 
    PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 1) TO PROVIDE FOR 
RECONCILIATION PURSUANT TO TITLE II OF THE CONCURRENT RESOLUTION ON THE 
 BUDGET FOR FISCAL YEAR 2018, AND PROVIDING FOR PROCEEDINGS DURING THE 
        PERIOD FROM NOVEMBER 17, 2017, THROUGH NOVEMBER 27, 2017

                                _______
                                

 November 15 (legislative day of November 14), 2017.--Referred to the 
                House Calendar and ordered to be printed

                                _______
                                

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

                              R E P O R T

                       [To accompany H. Res. 619]

    The Committee on Rules, having had under consideration 
House Resolution 619, by a record vote of 8 to 3, report the 
same to the House with the recommendation that the resolution 
be adopted.

                SUMMARY OF PROVISIONS OF THE RESOLUTION

    The resolution provides for consideration of H.R. 1, the 
Tax Cuts and Jobs Act, under a closed rule. The resolution 
provides four hours of debate equally divided and controlled by 
the chair and ranking minority member of the Committee on Ways 
and Means.
    The resolution waives all points of order against 
consideration of the bill. The resolution provides that the 
amendment in the nature of a substitute consisting of the text 
of Rules Committee Print 115-39 shall be considered as adopted 
and the bill, as amended, shall be considered as read. The 
resolution waives all points of order against provisions in the 
bill, as amended. The resolution provides one motion to 
recommit with or without instructions. The resolution provides 
that clause 5(b) of rule XXI shall not apply to the bill or 
amendments thereto.
    Section 2 of the resolution provides that upon passage of 
H.R. 1, the amendment to the title of such bill recommended by 
the Committee on Ways and Means now printed in the bill shall 
be considered as adopted.
    Section 3 of the resolution provides that on any 
legislative day during the period from November 17, 2017, 
through November 27, 2017: the Journal of the proceedings of 
the previous day shall be considered as approved; and the Chair 
may at any time declare the House adjourned to meet at a date 
and time to be announced by the Chair in declaring the 
adjournment.
    Section 4 of the resolution provides that the Speaker may 
appoint Members to perform the duties of the Chair for the 
duration of the period addressed by section 3 of the resolution 
as though under clause 8(a) of rule I.

                         EXPLANATION OF WAIVERS

    The waiver of all points of order against consideration of 
the bill includes a waiver of the following:
           Clause 3(e)(1) of rule XIII (Ramseyer), 
        which requires a committee report accompanying a bill 
        amending or repealing statutes to show, by 
        typographical device, parts of statute affected;
           Clause 10 of rule XXI, which prohibits the 
        consideration of a bill if it has the net effect of 
        increasing mandatory spending over the five or ten year 
        period. It is important to note that while the bill 
        increases direct spending over five years, it reduces 
        direct spending over ten years;
           Section 303(a) of the Congressional Budget 
        Act, which prohibits consideration of legislation, as 
        reported, providing new budget authority for a fiscal 
        year until the budget resolution for that year has been 
        agreed to; and
           Section 311(a) of the Congressional Budget 
        Act of 1974, which prohibits consideration of 
        legislation that would cause revenues to be less than 
        the level of total revenues for the first fiscal year 
        or for the total of that first fiscal year and the 
        ensuing fiscal years for which allocations are 
        provided.
    Although the resolution waives all points of order against 
provisions in the bill, as amended, the Committee is not aware 
of any points of order. The waiver is prophylactic in nature.
    Although the resolution provides that clause 5b of rule XXI 
does not apply to this bill, the rule isolates only specified 
provisions and does not look at the essential interactions of 
all the tax provisions. While the bill as a whole provides 
broad tax relief, the provision is necessary because of the 
narrow focus of the rule.

                            COMMITTEE VOTES

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

Rules Committee record vote No. 142

    Motion by Ms. Slaughter to make in order and provide the 
appropriate waivers to amendment #22, offered by Rep. Doggett 
(TX) and Rep. Davis (IL) and Rep. Thompson (CA) and Rep. 
DelBene (WA) and Rep. Crowley (NY), which would strike section 
1204 of the bill (which repealed the above-and-line deductions 
for interest payments on qualified education loans and tuition 
and related expenses, and repealed the exclusions for interest 
on United States savings bonds used to pay for tuition, 
qualified tuition reductions, and employer-provided education 
assistance), and reinstates the $250 above the line deduction 
for out-of-pocket teacher expense. Expands the American 
Opportunity Act to increase the credit to a lifetime limit of 
$15,000, triples the refundable portion of the credit (from 
$500 to $1,500), adds flexibility in the credit for part-time 
students, and addresses an inconsistency in the code that 
currently affects students who receive Pell Grants by allowing 
the AOTC to go towards the costs of education that the Pell 
Grant does not cover. Defeated: 3-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................  ............
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 143

    Motion by Mr. Hastings to make in order and provide the 
appropriate waivers to amendment #1, offered by Rep. Pascrell 
Jr. (NJ) and Rep. Davis (IL) and Rep. Higgins (NY) and Rep. 
Hanabusa (HI) and Rep. Thompson (CA) and Rep. Chu (CA) and Rep. 
Meng (NY) and Rep. Adams (NC) and Rep. Esty (CT) and Rep. 
Larson (CT) and Rep. Sanchez (CA) and Rep. Crowley (NY) and 
Rep. Suozzi (NY) and Rep. Titus (NV) and Rep. Raskin (MD), 
which would restore the deduction for state and local taxes in 
full. Defeated: 3-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................  ............
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 144

    Motion by Mr. Hastings of Florida to make in order and 
provide the appropriate waivers to amendment #57, offered by 
Rep. Larson (CT) and Rep. Sewell (AL) and Rep. Beatty (OH) and 
Rep. Carbajal (CA) and Rep. Davis (IL) and Rep. Pascrell Jr. 
(NJ) and Rep. Blumenauer (OR) and Rep. Hanabusa (HI) and Rep. 
Barragan (CA) and Rep. Scott (GA) and Rep. Maloney (NY) and 
Rep. Castor (FL) and Rep. Tonko (NY) and Rep. Larsen (WA) and 
Rep. Clarke (NY) and Rep. Pingree (ME) and Rep. Lipinski (IL) 
and Rep. Bonamici (OR) and Rep. Conyers Jr. (MI) and Rep. 
Frankel (FL) and Rep. Keating (MA) and Rep. Lewis (GA) and Rep. 
Welch (VT) and Rep. Chu (CA) and Rep. Garamendi (CA) and Rep. 
Adams (NC) and Rep. Esty (CT) and Rep. Watson Coleman (NJ) and 
Rep. Peterson (MN) and Rep. Langevin (RI) and Rep. Ellison (MN) 
and Rep. Crowley (NY) and Rep. Courtney (CT) and Rep. Torres 
(CA) and Rep. Cohen (TN) and Rep. Rush (IL) and Rep. Lujan (NM) 
and Rep. Cardenas (CA) and Rep. Connolly (VA) and Rep. 
Espaillat (NY) and Rep. Lynch (MA) and Rep. Titus (NV) and Rep. 
Schakowsky (IL) and Rep. DeFazio (OR) and Rep. DeLauro (CT), 
which would strike section 1308 and restores the 7.5% threshold 
for the medical expense deduction. Defeated: 3-7

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................  ............
Mr. Burgess.....................................  ............  Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 145

    Motion by Mr. Polis to make in order and provide the 
appropriate waivers to amendment #44, offered by Rep. Polis 
(CO), which would exempt Cannabis businesses from 280e of the 
federal tax code. Defeated: 3-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................  ............
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 146

    Motion by Mr. Polis to make in order and provide the 
appropriate waivers to amendment #127, offered by Rep. Polis 
(CO), which would allow renewable energy projects to form 
Master Limited Partnerships (MLPs), which combine the funding 
advantages of corporations and the tax advantages of 
partnerships. Defeated: 3-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................  ............
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 147

    Motion by Mr. Polis to make in order and provide the 
appropriate waivers to amendment #43, offered by Rep. Polis 
(CO) and Rep. Pocan (WI) and Rep. Ellison (MN) and Rep. Huffman 
(CA), which would prevent oil, gas and coal industries from 
using Master Limited Partnerships (MLP's). Defeated: 3-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................  ............
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 148

    Motion by Mr. Polis to make in order and provide the 
appropriate waivers to amendment #67, offered by Rep. Buck 
(CO), which would prevent the deduction of settlements, or 
related legal fees, related to sexual assault or sexual 
harassment as a business expense. Defeated: 3-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................  ............
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 149

    Motion by Mr. Polis to make in order and provide the 
appropriate waivers to amendment #106, offered by Rep. Polis 
(CO), which would repeal the eligibility of unborn children to 
be allowed as beneficiaries of 529 accounts. Defeated: 3-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................  ............
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 150

    Motion by Mr. Polis to make in order and provide the 
appropriate waivers to amendment #62, offered by Rep. Polis 
(CO), which would eliminate federal alcohol taxes on kombucha 
and update regulations for kombucha manufacturers; and 
amendment #63, offered by Rep. Polis (CO) and Rep. Schweikert 
(AZ), which would create a structure for taxing purchases made 
with cryptocurrency, and allows small purchases to be made with 
cryptocurrency without extensive reporting requirements. 
Defeated: 3-8

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Ms. Slaughter.....................          Yea
Mr. Woodall.....................................          Nay   Mr. McGovern......................  ............
Mr. Burgess.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Collins.....................................          Nay   Mr. Polis.........................          Yea
Mr. Byrne.......................................          Nay
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 151

    Motion by Mr. Cole to report the rule. Adopted: 8-3

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Yea   Ms. Slaughter.....................          Nay
Mr. Woodall.....................................          Yea   Mr. McGovern......................  ............
Mr. Burgess.....................................          Yea   Mr. Hastings of Florida...........          Nay
Mr. Collins.....................................          Yea   Mr. Polis.........................          Nay
Mr. Byrne.......................................          Yea
Mr. Newhouse....................................          Yea
Mr. Buck........................................  ............
Ms. Cheney......................................          Yea
Mr. Sessions, Chairman..........................          Yea
----------------------------------------------------------------------------------------------------------------

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