[Senate Report 115-25]
[From the U.S. Government Publishing Office]


115th Congress    }                                         {    Report
                                SENATE                          
1st Session       }                                         {   115-25
_______________________________________________________________________

                                     

                                     

                                     


                              R E P O R T

                           ON THE ACTIVITIES

                                 of the

                          COMMITTEE ON FINANCE

                                 of the

                          UNITED STATES SENATE

                               during the

                             114th CONGRESS

                              pursuant to

                    Rule XXVI of the Standing Rules

                                 of the

                          UNITED STATES SENATE
                          
                          
                          

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]




    April 5 (legislative day, April 4), 2017.--Ordered to be printed
    
    
    
                               _________ 
                                  
                 U.S. GOVERNMENT PUBLISHING OFFICE
 69-010                     WASHINGTON : 2017       
 
   
    


                 [114th Congress--Committee Membership]

                          COMMITTEE ON FINANCE

                     ORRIN G. HATCH, Utah, Chairman

CHUCK GRASSLEY, Iowa                 RON WYDEN, Oregon
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
DANIEL COATS, Indiana                ROBERT P. CASEY, Jr., Pennsylvania
DEAN HELLER, Nevada                  MARK R. WARNER, Virginia
TIM SCOTT, South Carolina

                     Chris Campbell, Staff Director

              Joshua Sheinkman, Democratic Staff Director

                             SUBCOMMITTEES

                              HEALTH CARE

               PATRICK J. TOOMEY, Pennsylvania, Chairman

CHUCK GRASSLEY, Iowa                 DEBBIE STABENOW, Michigan
PAT ROBERTS, Kansas                  MARIA CANTWELL, Washington
MICHAEL B. ENZI, Wyoming             ROBERT MENENDEZ, New Jersey
RICHARD BURR, North Carolina         BENJAMIN L. CARDIN, Maryland
DANIEL COATS, Indiana                SHERROD BROWN, Ohio
DEAN HELLER, Nevada                  MARK R. WARNER, Virginia
TIM SCOTT, South Carolina

                                 ______

        INTERNATIONAL TRADE, CUSTOMS, AND GLOBAL COMPETITIVENESS

                      JOHN CORNYN, Texas, Chairman

CHUCK GRASSLEY, Iowa                 RON WYDEN, Oregon
PAT ROBERTS, Kansas                  CHARLES E. SCHUMER, New York
JOHN THUNE, South Dakota             DEBBIE STABENOW, Michigan
JOHNNY ISAKSON, Georgia              BILL NELSON, Florida
ROB PORTMAN, Ohio

                              (ii)


             ENERGY, NATURAL RESOURCES, AND INFRASTRUCTURE

                    DANIEL COATS, Indiana, Chairman

CHUCK GRASSLEY, Iowa                 MICHAEL F. BENNET, Colorado
MIKE CRAPO, Idaho                    MARIA CANTWELL, Washington
MICHAEL B. ENZI, Wyoming             BILL NELSON, Florida
JOHN CORNYN, Texas                   THOMAS R. CARPER, Delaware
JOHN THUNE, South Dakota             ROBERT P. CASEY, JR. Pennsylvania
RICHARD BURR, North Carolina

                                 ______

              SOCIAL SECURITY, PENSIONS, AND FAMILY POLICY

                     DEAN HELLER, Nevada, Chairman

JOHNNY ISAKSON, Georgia              SHERROD BROWN, Ohio,
PATRICK J. TOOMEY, Pennsylvania      CHARLES E. SCHUMER, New York
TIM SCOTT, South Carolina

                                 ______

                       TAXATION AND IRS OVERSIGHT

                      MIKE CRAPO, Idaho, Chairman

PAT ROBERTS, Kansas                  ROBERT P. CASEY, Jr., Pennsylvania
MICHAEL B. ENZI, Wyoming             CHARLES E. SCHUMER, New York
JOHN CORNYN, Texas                   BILL NELSON, Florida
JOHN THUNE, South Dakota             ROBERT MENENDEZ, New Jersey
JOHNNY ISAKSON, Georgia              THOMAS R. CARPER, Delaware
ROB PORTMAN, Ohio                    BENJAMIN L. CARDIN, Maryland
PATRICK J. TOOMEY, Pennsylvania      MICHAEL F. BENNET, Colorado
DANIEL COATS, Indiana                MARK R. WARNER, Virginia
DEAN HELLER, Nevada                  RON WYDEN, Oregon
TIM SCOTT, South Carolina

                                 ______

               FISCAL RESPONSIBILITY AND ECONOMIC GROWTH

                      ROB PORTMAN, Ohio, Chairman

MIKE CRAPO, Idaho                    MARK R. WARNER, Virginia
RICHARD BURR, North Carolina

                               (iii)



                         LETTER OF TRANSMITTAL

                              ----------                              

                                       U.S. Senate,
                                      Committee on Finance,
                                     Washington, DC, April 5, 2017.
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 114th 
Congress.

            Sincerely,
                                          Orrin G. Hatch, Chairman.
      

                                  (v)


                                     



                            C O N T E N T S

                               __________
                                                                   Page

114th Congress--Committee Membership.............................    ii
Letter of Transmittal............................................     v
Committee Jurisdiction...........................................     1
Rules of Procedure...............................................     2
Tax--Summary of Activities.......................................     5
    Full Committee Hearings......................................     5
    Full Committee Executive Meetings............................    10
    Senators Only Meetings.......................................    10
Trade--Summary of Activities.....................................    13
    Full Committee Hearings......................................    13
    Full Committee Executive Meetings............................    14
    Senators Only Meetings.......................................    15
    Conference Committees........................................    15
    Senate Advisory Group on Negotiations........................    15
Health--Summary of Activities....................................    17
    Legislation..................................................    18
    Full Committee Hearings......................................    18
    Subcommittee on Health Care..................................    21
Human Resources--Summary of Activities...........................    23
    Full Committee Hearings......................................    23
Social Security--Summary of Activities...........................    25
    Full Committee Hearings......................................    25
    Full Committee Executive Meetings............................    25
Federal Debt Limit--Summary of Activities........................    27
    Full Committee Hearing.......................................    27
Oversight and Investigations--Summary of Activities..............    29
    Full Committee Hearings......................................    32
    Full Committee Executive Meetings............................    33
    Senators Only Meetings.......................................    33
Nominations......................................................    35
Bills and Resolutions Referred to the Committee..................    43
Reports, Prints, and Studies.....................................    45
Official Communications..........................................    49

                                 (vii)

  





115th Congress     }                                          {    Report
                                 SENATE
 1st Session       }                                          {    115-25

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



 
 REPORT ON THE ACTIVITIES OF THE COMMITTEE ON FINANCE DURING THE 114TH 
                                CONGRESS

                                _______
                                

    April 5 (legislative day April 4), 2017.--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 114th 
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

    In the 114th Congress, the Senate Finance Committee played 
a leading role in efforts to find a path forward on reforming 
the United States Tax Code, providing funding for national 
infrastructure spending, and preventing tax increases from 
expiring provisions for American families and businesses. 
Particularly noteworthy successes include the formation of five 
bipartisan working groups to identify possible paths forward on 
various tax reform options, and publishing of the findings 
shortly thereafter.
    A series of hearings held by the Senate Finance Committee 
during the 114th Congress examined several options related to 
tax reform and tax compliance, including hearings on corporate 
integration, international taxation, retirement savings, and 
energy tax incentives.

                        Full Committee Hearings

2015
January 22, 2015--``Jobs and a Healthy Economy.'' This hearing 
    addressed the best paths forward to tackle tax reform and 
    provide ways to make the tax code a better tool for 
    promoting job and economic growth. Testimony was heard from 
    the Honorable John M. Engler, president, Business 
    Roundtable, Washington, DC; Dr. Robert E. Hall, senior 
    fellow, Stanford University's Hoover Institution, and 
    professor of economics, Stanford University, Stanford, CA; 
    and Dr. Justin Wolfers, senior fellow, Peterson Institute 
    for International Economics, professor of public policy, 
    Gerald R. Ford School of Public Policy, and professor of 
    economics, College of Literature, Arts, and Sciences, 
    University of Michigan, Ann Arbor, MI.
February 3, 2015--``Internal Revenue Service Operations and the 
    President's Budget for Fiscal Year 2016.'' This hearing 
    addressed the operations of the IRS and oversight issues 
    related to investigations held in the previous Congress. 
    Testimony was heard from the Honorable John Koskinen, 
    Commissioner, Internal Revenue Service, Washington, DC.
February 5, 2015--``President's Budget for Fiscal Year 2016.'' 
    The hearing covered the President's 2016 budget and touched 
    on health care, tax reform, and employment. Testimony was 
    heard from the Honorable Jacob J. Lew, Secretary, 
    Department of the Treasury, Washington, DC.
February 10, 2015--``Getting to `Yes' on Tax Reform: What 
    Lessons Can Congress Learn From the Tax Reform Act of 
    1986?'' This hearing covered the issues surrounding 
    potential future tax reform in the context of the Tax 
    Reform Act of 1986. Testimony was heard from the Honorable 
    Bob Packwood, former chairman, Senate Committee on Finance, 
    Portland, OR; and the Honorable Bill Bradley, former 
    member, Senate Committee on Finance, New York, NY.
February 24, 2015--``Tax Reform, Growth, and Efficiency.'' This 
    hearing addressed bipartisan tax reform proposals and how 
    said proposals would either help or hinder the growth of 
    the economy and creation of jobs. Testimony was heard from 
    Dr. Michael Boskin, T.M. Friedman professor of economics 
    and Hoover Institution senior fellow, Stanford University, 
    Stanford, CA; Dr. John Diamond, fellow in public finance, 
    Baker School of Public Policy, Rice University, Houston, 
    TX; Dr. Laura D'Andrea Tyson, professor of business 
    administration and economics and director, Institute for 
    Business and Social Impact, Haas School of Business, 
    University of California-Berkeley, Berkeley, CA; and Dr. 
    Jane G. Gravelle, Senior Specialist in Economic Policy, 
    Congressional Research Service, Library of Congress, 
    Washington, DC.
March 3, 2015--``Fairness in Taxation.'' This hearing addressed 
    the large number of credits, deductions, exclusions, and 
    exemptions in the tax code, and how future tax reform 
    efforts could seek to develop a fairer system. Testimony 
    was heard from Dr. Lawrence B. Lindsey, president and chief 
    executive officer, The Lindsey Group, Fairfax, VA; Mr. 
    Deroy Murdock, journalist, Fox News contributor, and senior 
    fellow, Atlas Network, New York, NY; Dr. Heather Boushey, 
    executive director and chief economist, Washington Center 
    for Equitable Growth, Washington, DC; and Mr. Steven 
    Rattner, chairman, Willett Advisors LLC, New York, NY.
March 10, 2015--``Tax Complexity, Compliance, and 
    Administration: The Merits of Simplification in Tax 
    Reform.'' This hearing focused on some of the negatives of 
    an overly complex tax code and the benefits that could be 
    seen from a more transparent and simpler code. Testimony 
    was heard from Ms. Carol Markman, certified public 
    accountant and tax director, EP Caine and Associates CPA, 
    LLC, Westbury, NY; Dr. Mihir A. Desai, Mizuho Financial 
    Group professor of finance, Harvard Business School, and 
    professor of law, Harvard Law School, Cambridge, MA; Mr. 
    Bruce Bartlett, former Deputy Assistant Secretary for 
    Economic Policy, 1988-1993, Department of the Treasury, 
    Great Falls, VA; and Mr. T. Keith Fogg, professor of law 
    and director, Villanova University School of Law Federal 
    Tax Clinic, Villanova, PA.
March 12, 2015--``Protecting Taxpayers from Schemes and Scams 
    During the 2015 Tax Filing Season.'' 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 Ms. Caroline D. Ciraolo, 
    Acting Assistant Attorney General, Tax Division, Department 
    of Justice, Washington, DC; Mr. Timothy P. Camus, Deputy 
    Inspector General for Investigations, Treasury Inspector 
    General for Tax Administration, Department of the Treasury, 
    Washington, DC; the Honorable Mike Alley, Commissioner, 
    Indiana Department of Revenue, Indianapolis, IN; the 
    Honorable John L. Valentine, Commission Chair, Utah State 
    Tax Commission, Salt Lake City, UT; and Ms. Ellen M. Klem, 
    Director of Consumer Outreach and Education, Office of the 
    Attorney General, Oregon Department of Justice, Salem, OR.
March 17, 2015--``Building a Competitive U.S. International Tax 
    System.'' This hearing addressed some of the challenges of 
    the international tax system (such as corporate inversions) 
    and proposals that would remedy some of these challenges. 
    Testimony was heard from the Honorable Pamela F. Olson, 
    U.S. Deputy Tax Leader and Washington National Tax Services 
    Leader, PricewaterhouseCoopers LLP, Washington, DC; Mr. 
    Anthony H. Smith, vice president of tax and treasurer, 
    Thermo Fisher Scientific Inc., Waltham, MA; Dr. Rosanne 
    Altshuler, professor of economics and dean of social and 
    behavioral sciences, Rutgers University, New Brunswick, NJ; 
    and Mr. Stephen E. Shay, professor of practice, Harvard Law 
    School, Harvard University, Cambridge, MA.
June 2, 2015--``Internal Revenue Service Data Theft Affecting 
    Taxpayer Information.'' This hearing addressed the then-
    recent theft of taxpayer data from the IRS, and a 
    discussion was held on the best way to remedy the situation 
    and prevent a repeat. Testimony was heard from the 
    Honorable John Koskinen, Commissioner, Internal Revenue 
    Service, Washington, DC; and the Honorable J. Russell 
    George, Treasury Inspector General for Tax Administration, 
    Department of the Treasury, Washington, DC.
June 18, 2015--``Dead End, No Turn Around, Danger Ahead: 
    Challenges to the Future of Highway Funding.'' This hearing 
    addressed the challenges faced in providing funding for the 
    Federal Highway Trust Fund. Testimony was heard from Dr. 
    Joseph Kile, Assistant Director for Microeconomic Studies 
    Division, Congressional Budget Office, Washington, DC; the 
    Honorable Ray LaHood, senior policy advisor, DLA Piper, 
    Washington, DC; and Mr. Stephen Moore, distinguished 
    visiting fellow, The Heritage Foundation, Washington, DC.
June 25, 2015--``Unlocking the Private Sector: State 
    Innovations in Financing Transportation Infrastructure.'' 
    This hearing addressed possible methods to provide funding 
    for a long-term Federal Highway Trust Fund reauthorization. 
    Testimony was heard from the Honorable Mitchell E. Daniels, 
    Jr., president, Purdue University, West Lafayette, IN; the 
    Honorable Shailen P. Bhatt, Executive Director, Colorado 
    Department of Transportation, Denver, CO; Mr. David 
    Narefsky, partner and co-leader, Infrastructure Practice 
    Group, Mayer Brown, Chicago, IL; and Mr. Baruch Feigenbaum, 
    assistant director of transportation policy, Reason 
    Foundation, Los Angeles, CA.
September 29, 2015--``Financial and Economic Challenges in 
    Puerto Rico.'' This hearing addressed the fiscal challenges 
    posed by the debt situation in Puerto Rico. Testimony was 
    heard from the Honorable Pedro R. Pierluisi, Congressman 
    for Puerto Rico, House of Representatives, Washington, DC; 
    Ms. Melba Acosta, president, Government Development Bank 
    for Puerto Rico, Old San Juan, PR; Dr. Douglas Holtz-Eakin, 
    president, American Action Forum, Washington, DC; and Mr. 
    Sergio M. Marxuach, public policy director, Center for a 
    New Economy, Old San Juan, PR.
December 1, 2015--``International Tax: OECD BEPS and EU State 
    Aid.'' This hearing focused on the Organisation for 
    Economic Co-operation and Development's Base-Erosion and 
    Profit Shifting plan and actions taken by the European 
    Union towards U.S. companies, as well as the subject of 
    corporate inversions. Testimony was heard from Mr. Robert 
    B. Stack, Deputy Assistant Secretary for International Tax 
    Affairs, Department of the Treasury, Washington, DC; Ms. 
    Dorothy B. Coleman, vice president, tax and domestic 
    economic policy, National Association of Manufacturers, 
    Washington, DC; and Mr. Michael Danilack, principal, 
    PricewaterhouseCoopers, Washington, DC.
2016
January 28, 2016--``Helping Americans Prepare for Retirement: 
    Increasing Access, Participation, and Coverage in 
    Retirement Savings Plans.'' This hearing examined the 
    findings of the Savings and Investment Working Group and 
    heard recommendations from witnesses on how to improve the 
    retirement savings system. Testimony was heard from Dr. 
    Alicia Munnell, Peter F. Drucker professor of management 
    science, Boston College Carroll School of Management, and 
    director, Center for Retirement Research, Boston College, 
    Chestnut Hill, MA; Mr. John J. Kalamarides, head of 
    institutional investment solutions, Prudential Financial, 
    Hartford, CT; and Mr. Thomas A. Barthold, Chief of Staff, 
    Joint Committee on Taxation, Washington, DC.
February 10, 2016--``President's Budget for Fiscal Year 2017.'' 
    This hearing addressed the President's 2017 budget and 
    touched on health care, tax reform, and employment. 
    Testimony was heard from the Honorable Jacob J. Lew, 
    Secretary, Department of the Treasury, Washington, DC.
February 10, 2016--``President's Fiscal Year 2017 Budget.'' 
    This hearing addressed the President's 2017 budget and 
    touched on IRS oversight and customer service. Testimony 
    was heard from the Honorable John Koskinen, Commissioner, 
    Internal Revenue Service, Washington, DC.
March 1, 2016--``The Multiemployer Pension Plan System: Recent 
    Reforms and Current Challenges.'' This hearing addressed 
    the challenges facing underfunded multiemployer pension 
    plans and the effects of the Multiemployer Pension Reform 
    Act (MPRA). Testimony was heard from the Honorable Joshua 
    Gotbaum, guest scholar, Economic Studies Program, The 
    Brookings Institution, Washington, DC; Mrs. Rita Lewis, 
    beneficiary, Central States Pension Plan, West Chester, OH; 
    Mr. Cecil E. Roberts, Jr., international president, United 
    Mine Workers of America, Triangle, VA; and Dr. Andrew G. 
    Biggs, resident scholar, American Enterprise Institute, 
    Washington, DC.
April 12, 2016--``Cybersecurity and Protecting Taxpayer 
    Information.'' This hearing addressed the issue of personal 
    data theft from a number of government organizations and 
    insurers and steps being taken to combat this issue. 
    Testimony was heard from the Honorable John Koskinen, 
    Commissioner, Internal Revenue Service, Washington, DC; Mr. 
    Terence V. Milholland, Chief Technology Officer, Internal 
    Revenue Service, Washington, DC; the Honorable J. Russell 
    George, Treasury Inspector General for Tax Administration, 
    Department of the Treasury, Washington, DC; Mr. Michael 
    McKenney, Deputy Inspector General for Audit, Treasury 
    Inspector General for Tax Administration, Department of the 
    Treasury, Washington, DC; the Honorable Gene L. Dodaro, 
    Comptroller General of the United States, Government 
    Accountability Office, Washington, DC; and Mr. Gregory C. 
    Wilshusen, Director, Information Security Issues, 
    Government Accountability Office, Washington, DC.
April 26, 2016--``Navigating Business Tax Reform.'' This 
    hearing addressed the findings of the Business Income Tax 
    Reform Working Group, the subject of corporate integration, 
    and the general background of business tax reform. 
    Testimony was heard from Mr. Thomas A. Barthold, Chief of 
    Staff, Joint Committee on Taxation, Washington, DC; Dr. 
    James R. Hines, Jr., L. Hart Wright collegiate professor of 
    law and Richard A. Musgrave collegiate professor of 
    economics, University of Michigan, Ann Arbor, MI; Dr. Eric 
    Toder, institute fellow and co-director, Urban-Brookings 
    Tax Policy Center, Urban Institute, Washington, DC; Mr. 
    Sanford E. Zinman, owner, Sanford E. Zinman, CPA, PC, 
    Tarrytown, NY; and Ms. Gayle Goschie, vice president, 
    Goschie Farms, Inc., Silverton, OR.
May 17, 2016--``Integrating the Corporate and Individual Tax 
    Systems: The Dividends Paid Deduction Considered.'' This 
    hearing addressed the pros and cons of a dividends paid 
    deduction, corporate integration, and the pros and cons of 
    these policies. Testimony was heard from Mr. Michael J. 
    Graetz, Wilbur H. Friedman professor of tax law and 
    Columbia alumni professor of tax law, Columbia University, 
    New York, NY; Ms. Judy A. Miller, director of retirement 
    policy for the American Retirement Association and 
    executive director of the American Society of Pension 
    Professionals and Actuaries, College of Pension Actuaries, 
    Arlington, VA; Mr. Steven M. Rosenthal, senior fellow, 
    Urban-Brookings Tax Policy Center, Urban Institute, 
    Washington, DC; and Mr. Bret Wells, associate professor of 
    law, Law Center, University of Houston, Houston, TX.
May 24, 2016--``Debt Versus Equity: Corporate Integration 
    Considerations.'' This hearing considered corporate 
    integration and the differing tax treatment of debt and 
    equity. Testimony was heard from Mr. Alvin C. Warren, Jr., 
    Ropes and Gray professor of law, Harvard Law School, 
    Harvard University, Cambridge, MA; Ms. Jody K. Lurie, CFA, 
    vice president and corporate credit analyst, fixed income 
    strategy and research, Janney Montgomery Scott LLC, 
    Philadelphia, PA; Mr. John Buckley, former Chief Tax 
    Counsel, Committee on Ways and Means, House of 
    Representatives, Washington, DC; and Mr. John McDonald, 
    partner, Baker and McKenzie LLP, Chicago, IL.
June 14, 2016--``Energy Tax Policy in 2016 and Beyond.'' This 
    hearing addressed current tax policy and the possibilities 
    for energy tax reform consensus. Testimony was heard from 
    Dr. Benjamin Zycher, John G. Searle chair and resident 
    scholar, American Enterprise Institute, Washington, DC; Mr. 
    Steve Miller, chief executive officer, Bulk Handling 
    Systems, Eugene, OR; Ms. Susan Kennedy, chief executive 
    officer and board member, Advanced Microgrid Solutions, San 
    Francisco, CA; and the Honorable Karen Alderman Harbert, 
    president and chief executive officer, Institute for 21st 
    Century Energy, U.S. Chamber of Commerce, Washington, DC.

                   Full Committee Executive Meetings

2015
January 28, 2015--Open Executive Session to consider H.R. 22, 
    The Hire More Heroes Act of 2015.
February 11, 2015--Open Executive Session to consider various 
    original tax bills.
April 29, 2015--Open Executive Session to consider S. 335, a 
    bill to amend the Internal Revenue Code of 1986 to improve 
    529 plans, as modified.
July 21, 2015--Open Executive Session to consider an original 
    bill to extend certain expired tax provisions.
2016
April 20, 2016--Open Executive Session to consider an original 
    bill to prevent identity theft and tax refund fraud and the 
    Taxpayer Protection Act of 2016.

                         Senators Only Meetings

2015
January 27, 2015--Full Committee Members' Meeting on Bipartisan 
    Tax Reform Working Groups and upcoming Finance Committee 
    agenda.
May 5, 2015--Full Committee Members' Meeting on International 
    Tax Working Group.
May 5, 2015--Full Committee Members' Meeting on Community 
    Development and Infrastructure Working Group.
May 5, 2015--Full Committee Members' Meeting to discuss 
    financing the Nation's highway system.
May 12, 2015--Full Committee Members' Meeting on Business Tax 
    Income Working Group.
May 13, 2015--Full Committee Members' Meeting on Individual 
    Income Tax Working Group.
May 14, 2015--Full Committee Members' Meeting on Savings and 
    Investment Working Group.
July 28, 2015--Full Committee Members' Meeting to discuss the 
    committee's report on the IRS handling of tax-exempt status 
    under Internal Revenue Code section 501(c)(4).
July 29, 2015--Full Committee Members' Meeting to continue 
    discussion of the committee's report on the IRS handling of 
    tax-
    exempt status under Internal Revenue Code section 
    501(c)(4).
October 20, 2015--Full Committee Members' Meeting with the 
    Honorable Jacob J. Lew, Secretary of the Treasury, and 
    Federal Reserve Governor Jerome H. Powell regarding the 
    debt limit and fiscal outlook.
2016
July 6, 2016--Joint Senate Committee on Finance and House 
    Committee on Ways and Means Members' Meeting with the Joint 
    Committee on Taxation briefing and discussion of issues 
    related to the Treasury's proposed regulations under the 
    Internal Revenue Code section 385.
July 7, 2016--Full Committee Members' Meeting to discuss the 
    Treasury Department's proposed regulations under section 
    385 of the Internal Revenue Code with the Honorable Jacob 
    J. Lew, Secretary of the Treasury.
September 21, 2016--Open Executive Session to consider the 
    Miners Protection Act of 2016 and the Retirement 
    Enhancement and Savings Act of 2016.

                                 TRADE

                         SUMMARY OF ACTIVITIES

    In the 114th Congress, the Senate Committee on Finance 
played an important role on trade issues, including by debating 
and approving the following major trade legislation that became 
law: 
(i) the Bipartisan Congressional Trade Priorities and 
Accountability Act, which established trade negotiating 
objectives, instituted congressional-executive notification and 
consultation mechanisms for trade negotiations, and authorized 
expedited procedures for congressional consideration of trade 
agreements; (ii) the Trade Preferences Extension Act, which 
authorized tariff preferences for developing countries, amended 
antidumping and countervailing duty laws, and authorized Trade 
Adjustment Assistance; and (iii) the Trade Facilitation and 
Trade Enforcement Act, which streamlined procedures for 
legitimate trade, strengthened trade law enforcement, and 
provided the first comprehensive authorization of U.S. Customs 
and Border Protection. The committee also debated and worked to 
pass into law the American Manufacturing Competitiveness Act, 
which established a process for Congress to consider temporary 
import duty suspensions. In addition, the committee held 
several hearings to examine the successes and challenges of 
U.S. trade policies, to assess opportunities to improve and 
increase trade, and to consider ways to address foreign 
barriers to trade.

                        Full Committee Hearings

2015
January 17, 2015--``President Obama's 2015 Trade Agenda.'' 
    During this hearing, the committee examined the President's 
    trade priorities for 2015, including the Trans-Pacific 
    Partnership, the Transatlantic Trade and Investment 
    Partnership, and plurilateral agreements governing trade in 
    services, information technology, and environmental goods. 
    The committee also examined the importance of Trade 
    Promotion Authority. U.S. Trade Representative Michael 
    Froman testified.
April 16, 2015--``Congress and U.S. Tariff Policy.'' During 
    this hearing, the committee examined the trade policy 
    responsibilities of the Congress and the President and 
    considered the importance of Trade Promotion Authority to 
    achieve the trade policy priorities of the Congress. 
    Secretary of the Treasury Jacob Lew, Secretary of 
    Agriculture Tom Vilsack, and U.S. Trade Representative 
    Michael Froman testified.
April 21, 2015--``Congress and U.S. Tariff Policy'' 
    continuation. During this hearing, the committee further 
    examined the importance of Trade Promotion Authority to 
    achieve the trade policy priorities of the Congress. The 
    committee heard testimony from Mr. Thomas J. Donohue, 
    president and chief executive officer, United States 
    Chamber of Commerce, Washington, DC; and Mr. Richard L. 
    Trumka, president, American Federation of Labor and 
    Congress of Industrial Organizations, Washington, DC.
2016
March 3, 2016--``Free Trade Agreement Implementation: Lessons 
    From the Past.'' During this hearing, the committee 
    examined the importance of full and faithful implementation 
    of and compliance with trade agreements. The committee 
    reviewed the implementation and compliance records of our 
    trading partners, discussed the negative effects of limited 
    implementation and compliance, and considered methods to 
    improve implementation and compliance. The committee heard 
    testimony from Mr. Jim Mulhern, president and chief 
    executive officer, National Milk Producers Federation, 
    Arlington, VA; Mr. Sean P. Murphy, vice president and 
    counsel for international government affairs, Qualcomm 
    Incorporated, San Diego, CA; Mr. Glenn Prickett, chief 
    external affairs officer, The Nature Conservancy, 
    Arlington, VA; and Mr. Steven Tepp, president and founder, 
    Sentinel Worldwide, Vienna, VA.
May 11, 2016--``Oversight of the U.S. Customs and Border 
    Protection Agency.'' During this hearing, the committee 
    examined and discussed Customs and Border Protection's 
    efforts to enhance trade facilitation, enforce trade laws, 
    and implement the Trade Facilitation and Trade Enforcement 
    Act. Customs and Border Protection Commissioner R. Gil 
    Kerlikowske testified.
June 15, 2016--``Challenges and Opportunities for U.S. Business 
    in the Digital Age.'' During this hearing, the committee 
    examined the challenges and opportunities of trade in 
    digital goods and services. In particular, the committee 
    considered methods to strengthen digital trade and to 
    address digital trade concerns, especially the 
    proliferation of trade in counterfeit goods. The committee 
    heard testimony from Mr. Bruce Foucart, Assistant Director, 
    National Intellectual Property Rights Coordination Center, 
    Immigration and Customs Enforcement, Department of Homeland 
    Security, Arlington,VA; Mr. Norman T. Schenk, vice 
    president, global customs policy and public affairs, UPS, 
    Washington, DC; and Mr. Tom Triggs, general counsel and 
    chief legal officer, Belkin International, Inc., Playa 
    Vista, CA.

                   Full Committee Executive Meetings

2015
April 22, 2015--Open Executive Session to consider an original 
    bill relating to the extension of the Trade Adjustment 
    Assistance program; an original bill to extend the African 
    Growth and Opportunity Act, the Generalized System of 
    Preferences, and the preferential duty treatment program 
    for Haiti; an original bill to reauthorize trade 
    facilitation and trade enforcement functions and 
    activities; and S. 995, a bill to establish trade 
    negotiating objectives, institute congressional-executive 
    notification and consultation mechanisms for trade 
    negotiations, and authorize expedited procedures for 
    congressional consideration of trade agreements.

                         Senators Only Meetings

2015
July 9, 2015--Senators' Meeting with U.S. Trade Representative 
    Michael Froman to discuss the international trade agenda, 
    including the status of the Trans-Pacific Partnership 
    agreement negotiations.

                         Conference Committees

2015
December 7, 2015--Conference Committee Meeting that resulted in 
    Senate-House agreement on the final legislative text of 
    H.R. 644, the Trade Facilitation and Trade Enforcement Act. 
    The Conference Committee reconciled differences between the 
    amendment of the Senate to H.R. 644 and the amendment of 
    the House to the amendment of the Senate to H.R. 644.

                 Senate Advisory Group on Negotiations

2015
August 4, 2015--Senate Advisory Group on Negotiations, convened 
    by the chairman and comprised of the ranking member, three 
    members of the committee, and the chairman and ranking 
    member of committees with jurisdiction over provisions of 
    law affected by trade agreement negotiations, meeting with 
    U.S. Trade Representative Michael Froman to discuss the 
    status of the Trans-Pacific Partnership agreement 
    negotiations.

                                 HEALTH

                         SUMMARY OF ACTIVITIES

    During the course of the 114th Congress, the committee 
focused on improving the Medicare and Medicaid programs for 
beneficiaries and providers alike. The committee held a hearing 
on and favorably reported a bipartisan bill to reform and 
address inefficiencies in the Medicare Audit and Appeals 
process. The bill establishes a separate process for high-level 
appeals and keeps lower-cost cases out of court in order to 
make reimbursement dollars tied up in the appeals process more 
accessible. The committee also favorably reported twelve 
bipartisan health-care bills that addressed miscellaneous 
issues in health-care programs including legislation to deal 
with improved access to care and services, quality measurement, 
and improper expenditures within Medicare and Medicaid.
    Several hearings were held to review and improve Federal 
programs: a hearing to examine a Centers for Medicare and 
Medicaid Services (CMS)-proposed Medicare Part B drug 
demonstration, a hearing to explore the initial CMS proposal to 
implement the physician payment reforms included in the 
historic Medicare Access and CHIP Reauthorization Act of 2015 
(MACRA), a hearing to explore the status of mental health in 
America, and hearing to consider how to effectively deliver 
high-quality, coordinated medical care to Medicare 
beneficiaries living with multiple chronic conditions, as well 
as others.
    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, including: a hearing to 
examine the impact of the Affordable Care Act in effectively 
providing affordable and quality health care to Americans, two 
hearings to examine HealthCare.gov enrollment controls in 
response to GAO tests of internal controls, and a hearing to 
examine the financial and oversight controls for Consumer 
Operated and Oriented Plans (CO-OPs).
    In addition, the committee's investigative reports and 
analyses shed light on agency oversight activities that affect 
beneficiaries and taxpayers. For example, the committee's 
report on physician-owned distributorships concluded that these 
financial relationships can and do alter surgeon behavior and 
result in a higher utilization rate by surgeons involved in 
them; the report made several recommendations to the Department 
of Health and Human Services to address some of the problems 
identified. Other ongoing work focuses on the oversight of the 
practice of teaching surgeons scheduling and conducting 
operations on two different patients during the same period of 
time.

                              Legislation

June 3, 2015--Mark-up: ``An original bill to amend title XVIII 
    of the Social Security Act to improve the efficiency of the 
    Medicare appeals process, and for other purposes,'' S. 
    2368. The purpose of this mark-up was to consider 
    legislation that would improve the efficiency of the 
    Medicare appeals process. The bipartisan bill came in 
    response to a GAO report that detailed an increase in 
    appeals at CMS, creating a backlog at the third and fourth 
    levels of appeals where independent hearings are conducted. 
    The legislation would attempt to free up reimbursement 
    dollars tied up in the appeals process as well as reduce 
    the burden on providers by establishing a separate process 
    for high-level appeals and keeping lower-cost cases from 
    going to court, among other changes. On December 8, 2015, 
    the committee introduced the original bill and it was 
    placed on the Senate legislative calendar under general 
    orders (Calendar No. 317).
June 24, 2015--Mark-up: Open Executive Session to consider 
    miscellaneous health bills. The purpose of this mark-up was 
    to consider twelve bipartisan health-care bills, addressing 
    various areas of health care ranging from rural community 
    hospital demonstrations to preventing interruptions in 
    physical therapy, and from quality care for moms and babies 
    to preventing and reducing improper Medicare and Medicaid 
    expenditures. All twelve pieces of legislation were 
    reported favorably to the full Senate.

                        Full Committee Hearings

2015
February 4, 2015--``President's Fiscal Year 2016 Health Care 
    Proposals.'' The purpose of this hearing was to review and 
    ask questions about the President's fiscal year 2016 
    proposed budget for the Department of Health and Human 
    Services. Testimony was received from the Honorable Sylvia 
    Mathews Burwell, Secretary, Department of Health and Human 
    Services, Washington, DC.
March 19, 2015--``The Affordable Care Act at Five Years.'' The 
    purpose of this hearing was to examine the impact of the 
    Affordable Care Act in effectively providing affordable and 
    quality health care to Americans. Testimony was received 
    from Dr. Douglas Holtz-Eakin, president, American Action 
    Forum, Washington, DC; Ms. Holly S. Wade, director of 
    research and policy analysis, National Federation of 
    Independent Business, Washington, DC; and Dr. David 
    Blumenthal, president, The Commonwealth Fund, Washington, 
    DC.
April 28, 2015--``Creating a More Efficient and Level Playing 
    Field: Audit and Appeals Issues in Medicare.'' The purpose 
    of this hearing was to consider audit and appeals issues in 
    Medicare in order to introduce reforms that reduce the time 
    it takes for an appeal to make its way through the system. 
    Testimony was received from Ms. Sandy Coston, chief 
    executive officer and president, Diversified Service 
    Options, Inc., Jacksonville, FL; Mr. Thomas Naughton, 
    senior vice president, MAXIMUS Federal Services, Inc., 
    Reston, VA; and the Honorable Nancy Griswold, Chief 
    Administrative Law Judge, Office of Medicare Hearings and 
    Appeals, Department of Health and Human Services, 
    Washington, DC.
May 14, 2015--``A Pathway to Improving Care for Medicare 
    Patients with Chronic Conditions.'' The purpose of this 
    hearing was twofold. First, Chairman Hatch and Ranking 
    Member Wyden announced the formation of a bipartisan, full 
    Finance Committee chronic care working group. The group was 
    tasked with analyzing current law, discussing alternative 
    policy options, and developing bipartisan legislative 
    solutions. Second, the hearing launched those discussions 
    by examining how current Medicare chronic care coordination 
    programs are working today, learning about the inherent 
    limitations of traditional Medicare's fee-for-service 
    payment system that create barriers and restrict care 
    coordination efforts, and identifying effective--and cost-
    saving--policies with the greatest potential to improve 
    health outcomes for beneficiaries. Testimony was received 
    from Dr. Patrick Conway, Acting Principal Deputy 
    Administrator, Deputy Administrator for Innovation and 
    Quality, and Chief Medical Officer, Centers for Medicare 
    and Medicaid Services, Department of Health and Human 
    Services, Baltimore, MD; and Dr. Mark E. Miller, Executive 
    Director, Medicare Payment Advisory Commission, Washington, 
    DC.
July 16, 2015--``Reviewing HealthCare.gov Controls.'' The 
    purpose of this hearing was to discuss Government 
    Accountability Office (GAO) testing of certain internal 
    controls intended to prevent fraud and abuse by individuals 
    enrolling in health insurance coverage through 
    HealthCare.gov. Testimony was received from Mr. Seto J. 
    Bagdoyan, Director, Audit Services, Forensic Audits and 
    Investigative Service, Government Accountability Office, 
    Washington, DC.
October 1, 2015--``Improper Payments in Federal Programs.'' The 
    purpose of this hearing was to examine how improper 
    payments, including overpayments and underpayments, impact 
    Federal programs (primarily Medicare, Medicaid, and the 
    Earned Income Tax Credit) and divert resources away from 
    vital operations. Testimony was received from the Honorable 
    Gene L. Dodaro, Comptroller General of the United States, 
    Government Accountability Office, Washington, DC.
October 29, 2015--``Welfare and Poverty in America.'' The 
    purpose of this hearing was to gain a greater understanding 
    of poverty in America and explore solutions that promote 
    economic mobility through reforms to the Temporary 
    Assistance for Needy Families program. Testimony was 
    received from Dr. Pamela Loprest, labor economist and 
    senior fellow, Income and Benefits Policy Center, Urban 
    Institute, Washington, DC; Ms. Aretha J. Jackson, disabled 
    veteran and TANF Recipient, Washington, DC; Dr. H. Luke 
    Shaefer, associate professor and co-author of ``$2.00 a 
    Day: Living on Almost Nothing in America,'' School of 
    Social Work and the Gerald R. Ford School of Public Policy, 
    University of Michigan, Ann Arbor, MI; and Mr. Jon 
    Pierpont, Executive Director, Utah Department of Workforce 
    Services, Salt Lake City, UT.
November 17, 2015--``Physician-Owned Distributors: Are They 
    Harmful to Patients and Payers?'' The purpose of this 
    hearing was to examine physician-owned distributors (PODs), 
    entities in which physicians derive revenue from the sale 
    of medical devices they prescribe to patients, and whether 
    these arrangements and the apparent conflicts of interest 
    have had a negative impact on our health-care system and 
    the well-being of patients. Testimony was received from Dr. 
    Scott Lederhaus, president, Association for Medical Ethics, 
    Monarch Beach, CA; Dr. John Steinmann, board advisor, 
    American Association of Surgical Distributors, Redlands, 
    CA; Ms. Suzie Draper, vice president of business ethics and 
    compliance, Intermountain Healthcare, Salt Lake City, UT; 
    and Mr. Kevin Reynolds, son of a patient of a surgeon 
    affiliated with a Physician-Owned Distributor, Ventura, CA.
2016
January 21, 2016--``Healthcare CO-OPs: A Review of the 
    Financial and Oversight Controls.'' The purpose of this 
    hearing was to examine the financial and oversight controls 
    for Consumer Operated and Oriented Plans (CO-OPs), as well 
    as to ask questions about how CMS has responded to concerns 
    about their solvency. Testimony was received from Mr. 
    Andrew Slavitt, Acting Administrator, Centers for Medicare 
    and Medicaid Services, Department of Health and Human 
    Services, Baltimore, MD.
February 11, 2016--``President's Fiscal Year 2017 Health Care 
    Proposals.'' The purpose of this hearing was to examine the 
    Obama administration's fiscal year 2017 budget request for 
    the Department of Health and Human Services (HHS). 
    Testimony was received from the Honorable Sylvia Mathews 
    Burwell, Secretary, Department of Health and Human 
    Services, Washington, DC.
February 23, 2016--``Examining the Opioid Epidemic: Challenges 
    and Opportunities.'' The purpose of this hearing was to 
    examine the opioid abuse epidemic and its effect on 
    Medicare and the child welfare system, as well as to 
    consider a legislative solution to this complicated 
    problem. Testimony was received from Mr. Allan Coukell, 
    senior director, health programs, The Pew Charitable 
    Trusts, Washington, DC; Dr. Nancy K. Young, director, 
    Children and Family Futures, Lake Forest, CA; and Mr. David 
    Hart, Assistant Attorney-in-Charge, Civil Enforcement, 
    Financial Fraud and Consumer Protection Section, Oregon 
    Department of Justice, Salem, OR.
March 17, 2016--``HealthCare.gov: A Review of Operations and 
    Enrollment.'' The purpose of this hearing was to examine 
    findings from the GAO testing described above as well as to 
    discuss a case study from the Office of the Inspector 
    General (OIG) on the management of HealthCare.gov by the 
    Centers for Medicare and Medicaid Services (CMS). Testimony 
    was received from Ms. Erin Bliss, Assistant Inspector 
    General for Evaluation and Inspection, Office of Inspector 
    General, Department of Health and Human Services, 
    Washington, DC; and Mr. Seto J. Bagdoyan, Director of 
    Audit, Forensic Audits and Investigative Service, 
    Government Accountability Office, Washington, DC.
April 28, 2016--``Mental Health in America: Where Are We Now?'' 
    The purpose of this hearing was to examine various options 
    on how to address mental health issues in the American 
    health-care system and specifically the role the Medicaid 
    and Medicare programs play in addressing the needs of those 
    with behavioral and mental health issues. Testimony was 
    received from Mr. Brandon Marshall, executive chairman and 
    co-founder, Project 375, Chicago, IL; Dr. Margaret 
    Bennington-Davis, chief medical officer, Health Share of 
    Oregon, Tualatin, OR; Mr. Douglas P. Thomas, Director, 
    Division of Substance Abuse and Mental Health, State of 
    Utah, Salt Lake City, UT; and Ms. Linda Rosenberg, 
    president and chief executive officer, National Council for 
    Behavioral Health, Washington, DC.
June 28, 2016--``Examining the Proposed Medicare Part B Drug 
    Demonstration.'' The purpose of this hearing was to examine 
    a proposed CMS demonstration project that would alter the 
    way in which Medicare pays for drugs that physicians 
    administer to patients in the outpatient setting that are 
    covered under Part B. Testimony was received from Dr. 
    Patrick Conway, Acting Principal Deputy Administrator, 
    Deputy Administrator for Innovation and Quality, and Chief 
    Medical Officer, Centers for Medicare and Medicaid 
    Services, Department of Health and Human Services, 
    Baltimore, MD.
July 12, 2016--``Examining the Stark Law: Current Issues and 
    Opportunities.'' The purpose of this hearing was to assess 
    the impact of the Stark Law to determine its effectiveness 
    at achieving its goal of minimizing health-care fraud by 
    prohibiting physician referrals under certain circumstances 
    and to explore potential changes to make the law more 
    workable in terms of enforcement and compliance. Testimony 
    was received from Mr. Troy A. Barsky, partner, Crowell and 
    Moring LLP, Washington, DC; Dr. Ronald A. Paulus, president 
    and chief executive officer, Mission Health, Asheville, NC; 
    and Mr. Peter Mancino, Deputy General Counsel, The Johns 
    Hopkins Health System Corporation, Baltimore, MD.
July 13, 2016--``Medicare Access and CHIP Reauthorization Act 
    of 2015: Ensuring Successful Implementation of Physician 
    Payment Reforms.'' The purpose of this hearing was to 
    assess the initial CMS proposal for implementing the 
    physician payment reforms included in the historic Medicare 
    Access and CHIP Reauthorization Act of 2015 (MACRA). 
    Testimony was received from Mr. Andrew M. Slavitt, Acting 
    Administrator, Centers for Medicare and Medicaid Services, 
    Department of Health and Human Services, Baltimore, MD.

                      Subcommittee on Health Care

2015
April 23, 2015--``A Fresh Look at the Impact of the Medical 
    Device Tax on Jobs, Innovation, and Patients.'' The purpose 
    of this hearing was to discuss and examine the Medical 
    Device Tax and its economic impact on innovation in the 
    medical device industry. Testimony was received from Mr. 
    Bruce A. Heugel, senior vice president and chief financial 
    officer, B. Braun of America, Bethlehem, PA; Mr. Quinton J. 
    Farrar, principal partner, West Surry Strategies, LLC, 
    Keene, NH; Ms. Alyra Donisvitch, patient, Manchester, ME; 
    and Mr. Mark Judge, patient advocate, South Fayette 
    Township, PA.
October 15, 2015--``Examining Heroin and Opiate Abuse in 
    Southwestern Pennsylvania.'' The purpose of this hearing 
    was to address the opioid epidemic in southwestern 
    Pennsylvania and to discuss stopping the illegal diversion 
    of prescription painkillers, reducing the overuse of 
    opioids for treating long-term pain, and helping those 
    battling with addiction to receive the appropriate 
    treatment. Testimony was received from Dr. Shari Ling, 
    Deputy Chief Medical Officer, Centers for Medicare and 
    Medicaid Services, Department of Health and Human Services, 
    Baltimore, MD; Dr. Neil A. Capretto, medical director, 
    Gateway Rehabilitation Center, Aliquippa, PA; Mr. Eugene A. 
    Vittone II, District Attorney, Washington County, 
    Washington, PA; Dr. A. Jack Kabazie, system director, 
    Division of Pain Medicine, Allegheny Health Network, 
    Pittsburgh, PA; and Ms. Ashley Potts, team leader, Crisis 
    Stabilization and Diversion Unit, Southwestern Pennsylvania 
    Human Services, Inc., Charleroi, PA.
2016
July 13, 2016--``Alzheimer's Disease: The Struggle for 
    Families, a Looming Crisis for Medicare.'' The purpose of 
    this hearing was to examine the significant projected 
    financial impact of Alzheimer's disease on Medicare and to 
    advance a Federal response to this problem. Testimony was 
    received from Dr. Ronald C. Petersen, chair, Advisory 
    Council on Alzheimer's Research, Care, and Services for the 
    National Alzheimer's Project Act, Rochester, MN; Dr. Henry 
    L. Paulson, director, University of Michigan Alzheimer's 
    Disease Center, University of Michigan, Ann Arbor, MI; and 
    Ms. Connie Bastek Karasow, caregiver, Levittown, PA.

                            HUMAN RESOURCES

                         SUMMARY OF ACTIVITIES

    During the 114th Congress, the Senate Finance Committee 
focused on evidenced-based innovations, social impact 
financing, and child welfare financing reform.
    Working closely with stakeholders from the provider 
community, State groups, and advocates, the chairman and 
ranking member have developed a bipartisan proposal, ``The 
Family First Act,'' that accomplishes the policy goals of 
increasing the availability of prevention services to address 
issues associated with the opioid addiction crisis, keep 
children safely at home, and reduce reliance on group homes.
    Working with Chairman Brady and Ranking Member Levin, 
Chairman Hatch and Ranking Member Wyden introduced the 
bipartisan/bicameral ``Family First Prevention Services Act of 
2016'' (H.R. 5456/S. 3065). The House of Representative passed 
H.R. 5456 by voice vote on June 21, 2016.

                        Full Committee Hearings

2015
May 19, 2015--``No Place to Grow Up: How to Safely Reduce 
    Reliance on Foster Care Group Homes.'' The purpose of this 
    hearing was to examine how Congress can best address the 
    challenges facing foster children and protect them from the 
    unfit environment and risk of sex trafficking found in 
    group homes. Testimony was received from Ms. Lexie Gruber, 
    former foster youth, Hamden, CT; Dr. Jeremy Christopher 
    Kohomban, president and chief executive officer, The 
    Children's Village, New York, NY; Mr. Matthew Reynell, 
    adoptive father, Rochester, NY; and Ms. JooYeun Chang, 
    Associate Commissioner, Children's Bureau, Administration 
    for Children, Youth, and Families, Department of Health and 
    Human Services, Washington, DC.
August 4, 2015--``A Way Back Home: Preserving Families and 
    Reducing the Need for Foster Care.'' The purpose of this 
    hearing was to explore alternatives to help families and 
    children reduce reliance on foster care group homes by 
    allowing States to use their Federal foster care dollars 
    for services and interventions that can result in allowing 
    children to stay safely at home. Testimony was received 
    from Ms. Sandra Killett, parent advocate, New York, NY; Ms. 
    Rosalina Burton, former foster youth, Escondido, CA; Ms. 
    Donna Butts, executive director, Generations United, 
    Washington, DC; Mr. Chuck Nyby, Differential Response 
    Operations and Policy Analyst, Child Welfare Program, 
    Oregon Department of Human Services, Salem, OR; and Ms. Ann 
    Silverberg Williamson, Executive Director, Utah Department 
    of Human Services, Salt Lake City, UT.
2016
May 10, 2016--``Can Evidence-Based Practices Improve Outcomes 
    for Vulnerable Individuals and Families?'' The purpose of 
    this hearing was to examine the role of outcomes and 
    evidence standards in shaping social policies and how they 
    can be best applied to program delivery and financing 
    models, particularly in the context of the child welfare 
    system. Testimony was received from Mr. Gordon L. Berlin, 
    president, MDRC, New York, NY; Mr. James Lee Sorenson, 
    chairman, board of directors, Sorenson Impact Foundation, 
    Salt Lake City, UT; Ms. Tesha Bright, nurse home visitor, 
    Nurse-Family Partnership of Essex and Morris Counties, 
    Newark, NJ; and Mr. Robert Doar, former New York City Human 
    Resources Administration Commissioner and current Morgridge 
    Fellow in Poverty Studies, American Enterprise Institute, 
    Washington, DC.

                            SOCIAL SECURITY

                         SUMMARY OF ACTIVITIES

    In the 114th Congress, the Senate Committee on Finance 
activities with respect to the Old-Age, Survivors Insurance 
(OASI) program and Disability Insurance (DI) program--``Social 
Security''--were limited to: oversight of implementation of the 
Social Security Benefit Protection and Opportunity Enhancement 
Act of 2015, the most significant Social Security legislation 
to be enacted in the last 20 years (Pub. L. 114-74), which 
contained reforms to Social Security programs and a 
reallocation of Trust Fund resources from the OASI Trust Fund 
to the DI Trust fund to prevent reductions in benefits for DI 
beneficiaries that otherwise were projected toward the end of 
calendar year 2016; and activities to consider the President's 
nominations of three individuals: Andrew LaMont Eanes to be 
Deputy Commissioner of Social Security, and Robert D. 
Reischauer and Charles P. Blahous to be members of the Board of 
Trustees of the Federal Hospital Insurance Trust Fund, the 
Board of Trustees of the Federal OASI Trust Fund and the 
Federal DI Trust Fund, and the Board of Trustees of the Federal 
Supplementary Medical Insurance Trust Fund.

                        Full Committee Hearings

2016
February 4, 2016--Full committee hearing to consider the 
    nomination of Andrew LaMont Eanes to be Deputy Commissioner 
    of Social Security.
May 11, 2016--Full committee hearing to consider the 
    nominations of the Honorable Charles P. Blahous III and the 
    Honorable Robert D. Reischauer to be members of the Board 
    of Trustees of the Federal Hospital Insurance Trust Fund, 
    the Board of Trustees of the Federal OASI Trust Fund and 
    the Federal DI Trust Fund, and the Board of Trustees of the 
    Federal Supplementary Medical Insurance Trust Fund.

                   Full Committee Executive Meetings

2016
April 18, 2016--Open Executive Session to consider the 
    nomination of Andrew LaMont Eanes to be Deputy Commissioner 
    of Social Security.
June 8, 2016--Open Executive Session to consider the 
    nominations of the Honorable Charles P. Blahous III and the 
    Honorable Robert D. Reischauer to be members of the Board 
    of Trustees of the Federal Hospital Insurance Trust Fund, 
    the Board of Trustees of the Federal OASI Trust Fund and 
    the Federal DI Trust Fund, and the Board of Trustees of the 
    Federal Supplementary Medical Insurance Trust Fund.
November 30, 2016--Open Executive Session to consider the 
    nominations of the Honorable Charles P. Blahous III and the 
    Honorable Robert D. Reischauer to be members of the Board 
    of Trustees of the Federal Hospital Insurance Trust Fund, 
    the Board of Trustees of the Federal OASI Trust Fund and 
    the Federal DI Trust Fund, and the Board of Trustees of the 
    Federal Supplementary Medical Insurance Trust Fund.

                           FEDERAL DEBT LIMIT

                         SUMMARY OF ACTIVITIES

    In the 114th Congress, the Senate Committee on Finance 
activities with respect to the Federal Debt Limit included full 
committee hearings with the Secretary of the Treasury on the 
President's fiscal year 2016 and 2017 budgets, within which 
issues surrounding the Federal debt limit were debated.

                        Full Committee Hearings

2015
February 5, 2015--``President's Budget for Fiscal Year 2016.'' 
    The hearing covered the President's 2016 budget and touched 
    on health care, tax reform, and employment. Testimony was 
    heard from the Honorable Jacob J. Lew, Secretary, 
    Department of the Treasury, Washington, DC.
2016
February 10, 2016--``President's Fiscal Year 2017 Budget.'' 
    This hearing addressed the President's 2017 budget and 
    touched on IRS oversight and customer service. Testimony 
    was heard from the Honorable John Koskinen, Commissioner, 
    Internal Revenue Service, Washington, DC.

                      OVERSIGHT AND INVESTIGATIONS

                         SUMMARY OF ACTIVITIES

    On August 5, 2015, the Finance Committee released the 
bipartisan IRS report. After a nearly 2\1/2\-year, bipartisan 
investigation, the committee sent their report to the full 
Senate for approval and public release.

Bipartisan findings of the report include:

 During the years 2010 to 2013, IRS management failed to 
    provide effective control, guidance, and direction over the 
    processing of applications for tax-exempt status.
 Top IRS managers did not keep informed about the applications 
    involving possible political advocacy and thereby forfeited 
    the opportunity to provide the leadership that the IRS 
    needed to respond to the legal and policy issues presented 
    by these applications.
 Lois Lerner, who headed the Exempt Organizations Division, 
    became aware of the Tea Party applications in early 2010, 
    but failed to inform her superiors about their existence. 
    While under Lerner's leadership, the Exempt Organizations 
    Division undertook no less than seven poorly planned and 
    badly executed initiatives aimed at bringing the growing 
    number of applications from Tea Party and other groups to 
    decision. Every one of those initiatives ended in 
    predictable failure and every failure resulted in months 
    and years of delay for the organizations awaiting decisions 
    from the IRS on their applications for tax-exempt status.
 The Committee also found that the workplace culture in the 
    Exempt Organizations Division placed little emphasis or 
    value on providing customer service.
    - LFew if any of the managers were concerned about the 
        delays in processing the applications, delays that 
        possibly harmed the organizations ability to function 
        for their stated purposes.
 Issuance of the report was delayed for more than a year after 
    the IRS belatedly informed the committee that it had not 
    been able to recover a large number of potentially 
    responsive documents that were lost when Lois Lerner's hard 
    drive crashed in 2011.
 By failing to locate and preserve records, making inaccurate 
    assertions about the existence of backup data, and failing 
    to disclose to Congress the fact that records were missing, 
    the IRS impeded the committee's investigation. These 
    actions had the effect of denying the committee access to 
    records that may have been relevant and, ultimately, 
    delayed the investigation's conclusion by more than 1 year.

Background:

    On May 20, 2013, the leaders of the Senate Finance 
Committee sent a detailed, 41-question document request to the 
Internal Revenue Service (IRS) seeking information about the 
alleged targeting by the IRS of certain social welfare 
organizations applying for tax-exempt status based on those 
organizations' presumed political activities. That letter 
marked the beginning of a bipartisan investigation by the 
committee into the IRS's activities related to the review of 
tax-exempt applications and related issues raised by the 
Treasury Inspector General for Tax Administration (TIGTA) in 
his May 14, 2013 report.
    In June 2014, the committee learned that Lois Lerner had 
experienced a hard drive failure in 2011, which raised 
questions about the IRS's ability to produce all the documents 
necessary to complete the Senate Finance Committee 
investigation. As a result, then-Chairman Wyden and then-
Ranking Member Hatch asked TIGTA to investigate the matter. 
Specifically, TIGTA looked into: (1) what records the IRS lost; 
(2) if there was any attempt to deliberately destroy records or 
otherwise impede congressional and Federal investigations; and 
(3) whether any of the missing information could be recovered.
    TIGTA provided their findings to the committee on June 30, 
2015.
    Upon completing the report, committee investigators had 
interviewed more than 32 current and former IRS and Treasury 
employees and reviewed nearly 1.5 million pages of documents.

    On May 10, 2016, Chairman Hatch released an updated report 
on Physician-Owned Distributorships (PODs) entitled 
``Physician-Owned Distributorships: An Update on Key Issues and 
Areas of Congressional Concern.''

Findings from the report include:

    The financial incentives from PODs increase utilization. 
Analysis done by committee staff found that as a percentage of 
patients seen, POD surgeons performed surgery at a much higher 
rate (44% higher) than non-POD surgeons. And furthermore, in 
absolute number, POD surgeons performed nearly twice as many 
fusion surgeries (94% more) as non-POD surgeons.
    Sunshine reporting requirements are insufficient and PODs 
are changing their behavior in response to these requirements. 
It appears that PODs are not complying with their reporting 
requirements, and PODs are changing the way they pay their 
physician owners in an attempt to skirt Sunshine requirements. 
PODs are moving from large hospital chains to small rural 
hospitals as many large hospital chains have implanted strict 
POD policies. It remains difficult to identify POD physicians.
    PODs are now located in at least 43 States and the District 
of Columbia, up from 20 in 2011.
    This white paper was the culmination of nearly 5 years of 
work by majority staff of the committee examining the role of 
PODs in the health-care marketplace. The committee initially 
released an analysis of PODs in June 2011 focusing on the 
structure and growth of such arrangements in a number of 
States. Concurrent with this analysis, letters were sent to the 
Office of the Inspector General for the Department of Health 
and Human Services (OIG-HHS) and to the Centers for Medicare 
and Medicaid Services (CMS) asking each entity to explore 
various issues the committee identified with PODs. These 
included a review of pertinent fraud and abuse laws by OIG-HHS 
and consideration of language specific to PODs being included 
in an interim final rule being promulgated by CMS.
    In March of 2013 the OIG-HHS issued a Special Fraud Alert 
on PODs declaring that many of the models utilized by those 
forming PODs were ``inherently suspect.'' Later that year in 
October 2013, OIG-HHS finalized a report on PODs' relationship 
with physicians and hospitals detailing the prevalence and use 
of PODs.
    The committee also held a hearing on PODs in November 2015 
which focused on the various aspects of PODs in the health-care 
marketplace and that helped identify areas where the guidance 
and laws in this area are still not clearly defined.
    On June 30, 2016, Chairman Hatch released a white paper 
entitled ``Why Stark, Why Now? Suggestions to Improve the Stark 
Law to Encourage Innovative Payment Models.''
    This white paper examined potential reforms to the law 
governing Medicare physicians' referrals aimed at removing 
barriers that prevent hospitals, doctors, and other health-care 
providers from moving to alternative, more cost-effective 
payment models. The white paper discusses stakeholder 
perspectives on how the Stark law is working in practice, 
highlighting the law's complexity, the severity of its 
penalties, its significant compliance costs, and its effect on 
efforts to integrate health-care delivery.
    Congress originally enacted the Stark law to reduce the 
influence of financial relationships on physician referrals of 
Medicare patients. The law was aimed at curbing the provision 
of unnecessary health-care services, or overutilization, at a 
time when physicians were paid a fee for each service provided. 
Although that payment model still exists, the industry is 
moving to payment models that reward the quality rather than 
the volume of health care. Congress has encouraged this shift 
with recent health-care reforms. When payment is not based on 
volume, the incentives the Stark law was created to address are 
greatly reduced or eliminated.
    The Senate Finance Committee and House Ways and Means 
Committee held a roundtable on the Stark law in December 2015 
and requested feedback from subject-matter experts. Following 
the roundtable, the committees issued a more widespread call 
for comments and received close to 50 responses. The white 
paper details key areas of those comments and concerns.
    As a follow-up to the white paper, the committee held a 
hearing on potential changes to the Stark law in July 2016 to 
discuss many of the key themes included in the white paper 
which Congress could consider in the coming years.
    On October 26, 2016, Chairman Hatch and Ways and Means 
Chairman Brady jointly released a white paper analyzing the 
Obamacare Income Eligibility Verification.
    The majority staff white paper issued by the two committees 
detailed a number of issues plaguing the law's income 
eligibility verification process. The process, which is used to 
both determine eligibility and repayment for taxpayer-funded 
subsidies, has come under scrutiny in more than a dozen reports 
from independent watchdogs. The white paper highlights these 
reports and details how the Obama administration has failed to 
implement necessary safeguards and recommendations from these 
watchdogs to prevent fictitious applicants from receiving 
subsidies and wasting taxpayer dollars. The white paper also 
outlines how the administration has failed to reconcile and 
reclaim excess subsidies, and has instead relaxed standards for 
income eligibility verification in the Federally-facilitated 
marketplace.
    On December 12, 2016, Chairman Hatch and Ranking Member 
Wyden jointly released a white paper detailing the practices of 
concurrent and overlapping surgeries.
    The bipartisan white paper describes and compares guidance 
from CMS and that recently developed from the American College 
of Surgeons on the practices of concurrent and overlapping 
surgeries to policies developed by selected teaching hospitals. 
The report makes recommendations to the Secretary of the 
Department of Health and Human Services and to hospitals as the 
result of committee staff concerns about patient safety and 
improper payments.

                        Full Committee Hearings

October 27, 2015--``The Internal Revenue Service's Response to 
    Committee Recommendations Contained in its August 5, 2015 
    Report.'' Testimony was heard from the Honorable John 
    Koskinen, Commissioner, Internal Revenue Service, 
    Washington, DC.

  In their August 2015 report, the committee made a number of 
    recommendations to address IRS management deficiencies 
    including the following:

   The Hatch Act should be revised to designate all IRS, 
        Treasury, and Chief Counsel employees who handle exempt 
        organization matters as ``further restricted.'' 
        ``Further restricted'' employees are precluded from 
        active participation in political management or 
        partisan campaigns, even while off-duty.
   The IRS should track the age and cycle times of 
        applications for tax-exempt status to detect backlogs 
        early in the process and allow management to take steps 
        to address those backlogs.
   The Exempt Organizations Division should track requests for 
        assistance from both the Technical Branch and the Chief 
        Counsel's office to ensure the timely receipt of that 
        assistance.
   A list of over-age applications should be sent to the 
        Commissioner on a quarterly basis.
   Internal IRS guidance should require that employees reach a 
        decision on applications no later than 270 days after 
        the IRS receives that application. Employees and 
        managers who fail to comply with these standards should 
        be disciplined.
   Minimum training standards should be established for all 
        managers within the EO Division to ensure that they 
        have adequate technical ability to perform their jobs.

  This hearing was a follow-up to hear what, if any, of these 
    had been acted upon by IRS and the status of those actions.

                   Full Committee Executive Meetings

2015
August 5, 2015--Closed Executive Session to vote on whether to 
    submit to the Senate the committee's report on the IRS 
    handling of tax-exempt status under Internal Revenue Code 
    section 501(c)(4). The committee voted to release the 
    report and submit it to the Senate so that the information 
    contained therein would not be in violation of IRS rule 
    6103 governing the use and disclosure of taxpayer-specific 
    information.

                         Senators Only Meetings

2015
July 28, 2015--Full Committee Members' Meeting to discuss the 
    committee's report on the IRS handling of tax-exempt status 
    under Internal Revenue Code section 501(c)(4). As required 
    by law, members were briefed by committee staff with IRS 
    rule 6103 authority to review private taxpayer information 
    in a number of closed-door briefings on the findings and 
    recommendations of the report before the vote.
July 29, 2015--Full Committee Members' Meeting to continue 
    discussion of the committee's report on the IRS handling of 
    tax-
    exempt status under Internal Revenue Code section 
    501(c)(4).

                              NOMINATIONS

Michael P. Leary, of Pennsylvania, to be Inspector General, 
        Social Security Administration, vice Patrick P. 
        O'Carroll, Jr., resigned.
  November 29, 2016: Received in the Senate and referred to the 
            Committee on Finance.
  January 3, 2017--Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Robert M. Tobias, of the District of Columbia, to be a member 
        of the Internal Revenue Service Oversight Board for a 
        term expiring September 14, 2020, vice Deborah L. 
        Wince-Smith, term expired.
  May 11, 2016: Received in the Senate.
  May 11, 2016: 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.
  January 3, 2017--Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Alan J. Kreczko, of Connecticut, to be a member of the Internal 
        Revenue Service Oversight Board for a term expiring 
        September 14, 2019, vice Paul Cherecwich, Jr., 
        resigned.
  December 14, 2015: Received in the Senate.
  December 14, 2015: 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.
  January 3, 2017--Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
James R. White, of Maryland, to be a member of the Internal 
        Revenue Service Oversight Board for a term expiring 
        September 14, 2020, vice Nancy Killefer, term expired.
  December 14, 2015: Received in the Senate.
  December 14, 2015: 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.
  January 3, 2017--Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Vik Edwin Stoll, of Missouri, to be a judge of the United 
        States Tax Court for a term of 15 years, vice James S. 
        Halpern, retired.
  November 9, 2015: Received in the Senate and referred to the 
            Committee on Finance.
  February 4, 2016: Committee on Finance. Hearings held. 
            Hearings printed: S. Hrg. 114-415.
  April 18, 2016: Committee on Finance. Ordered to be reported 
            favorably.
  April 18, 2016: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  April 18, 2016: Placed on Senate Executive Calendar. Calendar 
            No. 510. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  January 3, 2017--Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Robert D. Reischauer, of Maryland, to be a member of the Board 
        of Trustees of the Federal Hospital Insurance Trust 
        Fund for a term of 4 years (reappointment).
  August 5, 2015: Received in the Senate.
  August 5, 2015: 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 11, 2016: Committee on Finance. Hearings held.
  June 8, 2016: Committee requested information was received.
  June 21, 2016: Referred to the Committee on Finance as 
            requested by Senator Hatch.
  December 1, 2016: Committee on Finance. Ordered to be 
            reported favorably.
  December 1, 2016: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  December 1, 2016: Placed on Senate Executive Calendar. 
            Calendar No. 771. Subject to nominee's commitment 
            to respond to requests to appear and testify before 
            any duly constituted committee of the Senate.
  January 3, 2017: Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Robert D. Reischauer, of Maryland, to be a Member of the Board 
        of Trustees of the Federal Old-Age and Survivors 
        Insurance Trust Fund and the Federal Disability 
        Insurance Trust Fund for a term of 4 years 
        (reappointment).
  August 5, 2015: Received in the Senate.
  August 5, 2015: 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 11, 2016: Committee on Finance. Hearings held.
  June 8, 2016: Committee requested information was received.
  June 21, 2016: Referred to the Committee on Finance as 
            requested by Senator Hatch.
  December 1, 2016: Committee on Finance. Ordered to be 
            reported favorably.
  December 1, 2016: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  December 1, 2016: Placed on Senate Executive Calendar. 
            Calendar No. 770. Subject to nominee's commitment 
            to respond to requests to appear and testify before 
            any duly constituted committee of the Senate.
  January 3, 2017: Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Robert D. Reischauer, of Maryland, to be a member of the Board 
        of Trustees of the Federal Supplementary Medical 
        Insurance Trust Fund for a term of 4 years 
        (reappointment).
  August 5, 2015: Received in the Senate.
  August 5, 2015: 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 11, 2016: Committee on Finance. Hearings held.
  June 8, 2016: Committee requested information was received.
  June 21, 2016: Referred to the Committee on Finance as 
            requested by Senator Hatch.
  December 1, 2016: Committee on Finance. Ordered to be 
            reported favorably.
  December 1, 2016: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  December 1, 2016: Placed on Senate Executive Calendar. 
            Calendar No. 769. Subject to nominee's commitment 
            to respond to requests to appear and testify before 
            any duly constituted committee of the Senate.
  January 3, 2017: Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Charles P. Blahous III, of Maryland, to be a member of the 
        Board of Trustees of the Federal Hospital Insurance 
        Trust Fund for a term of 4 years (reappointment).
  August 5, 2015: Received in the Senate.
  August 5, 2015: 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 11, 2016: Committee on Finance. Hearings held.
  June 8, 2016: Committee requested information was received.
  June 20, 2016: Referred to the Committee on Finance as 
            requested by Senator Schumer, Senator Whitehouse, 
            and Senator Warren.
  December 1, 2016: Committee on Finance. Ordered to be 
            reported favorably.
  December 1, 2016: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  December 1, 2016: Placed on Senate Executive Calendar. 
            Calendar No. 768. Subject to nominee's commitment 
            to respond to requests to appear and testify before 
            any duly constituted committee of the Senate.
  January 3, 2017: Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Charles P. Blahous III, of Maryland, to be a member of the 
        Board of Trustees of the Federal Old-Age and Survivors 
        Insurance Trust Fund and the Federal Disability 
        Insurance Trust Fund for a term of 4 years 
        (reappointment).
  August 5, 2015: Received in the Senate.
  August 5, 2015: 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 11, 2016: Committee on Finance. Hearings held.
  June 8, 2016: Committee requested information was received.
  June 20, 2016: Referred to the Committee on Finance as 
            requested by Senator Schumer, Senator Whitehouse, 
            and Senator Warren.
  December 1, 2016: Committee on Finance. Ordered to be 
            reported favorably.
  December 1, 2016: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  December 1, 2016: Placed on Senate Executive Calendar. 
            Calendar No. 767. Subject to nominee's commitment 
            to respond to requests to appear and testify before 
            any duly constituted committee of the Senate.
  January 3, 2017: Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Charles P. Blahous III, of Maryland, to be a member of the 
        Board of Trustees of the Federal Supplementary Medical 
        Insurance Trust Fund for a term of 4 years 
        (reappointment).
  August 5, 2015: Received in the Senate.
  August 5, 2015: 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 11, 2016: Committee on Finance. Hearings held.
  June 8, 2016: Committee requested information was received.
  June 20, 2016: Referred to the Committee on Finance as 
            requested by Senator Schumer, Senator Whitehouse, 
            and Senator Warren.
  December 1, 2016: Committee on Finance. Ordered to be 
            reported favorably.
  December 1, 2016: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  December 1, 2016: Placed on Senate Executive Calendar. 
            Calendar No. 766. Subject to nominee's commitment 
            to respond to requests to appear and testify before 
            any duly constituted committee of the Senate.
  January 3, 2017: Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Mary Katherine Wakefield, of North Dakota, to be Deputy 
        Secretary of Health and Human Services, vice William V. 
        Corr, resigned.
  July 13, 2015: Received in the Senate and referred to the 
            Committee on Finance.
  February 4, 2016: Committee on Finance. Hearings held. 
            Hearings printed: S. Hrg. 114-415.
  January 3, 2017: Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Andrew Miller Slavitt, of Minnesota, to be Administrator of the 
        Centers for Medicare and Medicaid Services, vice 
        Marilyn B. Tavenner, resigned.
  July 13, 2015: Received in the Senate and referred to the 
            Committee on Finance.
  January 3, 2017: Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
W. Thomas Reeder, Jr., of Virginia, to be Director of the 
        Pension Benefit Guaranty Corporation, vice Joshua 
        Gotbaum, resigned.
  May 21, 2015: Received in the Senate and referred jointly to 
            the Committees on Finance and Health, Education, 
            Labor, and Pensions pursuant to Sec. 411(c) of Pub. 
            L. 109-280.
  July 23, 2015: Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 114-281.
  August 5, 2015: Committee on Finance. Ordered to be reported 
            favorably.
  August 5, 2015: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  August 5, 2015: Reported by Senator Alexander, Committee on 
            Health, Education, Labor, and Pensions, without 
            printed report.
  August 5, 2015: Placed on Senate Executive Calendar. Calendar 
            No. 300. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  October 8, 2015: By unanimous consent agreement, vote October 
            8, 2015.
  October 8, 2015: Considered by Senate.
  October 8, 2015: Confirmed by the Senate by voice vote.
Elizabeth Ann Copeland, of Texas, to be a judge of the United 
        States Tax Court for a term of 15 years, vice Diane L. 
        Kroupa, retired.
  May 4, 2015: Received in the Senate and referred to the 
            Committee on Finance.
  February 4, 2016: Committee on Finance. Hearings held. 
            Hearing printed: S. Hrg. 114-415.
  April 18, 2016: Committee on Finance. Ordered to be reported 
            favorably.
  April 18, 2016: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  April 18, 2016: Placed on Senate Executive Calendar. Calendar 
            No. 511. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  January 3, 2017--Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
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.
  April 15, 2015: Received in the Senate.
  April 15, 2015: 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.
  January 3, 2017--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.
  February 26, 2015: Received in the Senate and referred to the 
            Committee on Finance.
  February 4, 2016: Committee on Finance. Hearings held. 
            Hearings printed: S. Hrg. 114-415.
  April 18, 2016: Committee on Finance. Ordered to be reported 
            favorably.
  April 18, 2016: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  April 18, 2016: Placed on Senate Executive Calendar. Calendar 
            No. 509. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  January 3, 2017: Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Anne Elizabeth Wall, of Illinois, to be a Deputy Under 
        Secretary of the Treasury, vice Alastair M. Fitzpayne, 
        resigned.
  February 25, 2015: Received in the Senate and referred to the 
            Committee on Finance.
  April 23, 2015: Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 114-229.
  June 10, 2015: Committee on Finance. Ordered to be reported 
            favorably.
  June 10, 2015: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  June 10, 2015: Placed on Senate Executive Calendar. Calendar 
            No. 154. Subject to nominee's commitment to respond 
            to requests to appear and testify before any duly 
            constituted committee of the Senate.
  June 24, 2015: By unanimous consent agreement, debate, and 
            vote June 24, 2015.
  June 24, 2015: Considered by Senate.
  June 24, 2015: Confirmed by the Senate by voice vote.
Seth B. Carpenter, of the District of Columbia, to be an 
        Assistant Secretary of the Treasury, vice Matthew S. 
        Rutherford, resigned.
  February 12, 2015: Received in the Senate and referred to the 
            Committee on Finance.
  May 11, 2016: Received message of withdrawal of nomination 
            from the President.
Brodi L. Fontenot, of Louisiana, to be Chief Financial Officer, 
        Department of the Treasury, vice Daniel M. Tangherlini, 
        resigned.
  February 12, 2015: Received in the Senate.
  February 12, 2015: 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.
  April 23, 2015: Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 114-229.
  June 10, 2015: Committee requested information was received.
  July 7, 2015: Placed on Senate Executive Calendar pursuant to 
            S. Res. 116, 112th Congress. Calendar No. 212. 
            Subject to nominee's commitment to respond to 
            requests to appear and testify before any duly 
            constituted committee of the Senate.
  September 12, 2016: Received message of withdrawal of 
            nomination from the President.
Maria Cancian, of Wisconsin, to be Assistant Secretary for 
        Family Support, Department of Health and Human 
        Services, vice Carmen R. Nazario.
  February 5, 2015: Received in the Senate and referred to the 
            Committee on Finance.
  January 3, 2017--Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Richard T. Julius, of North Carolina, to be a member of the 
        Internal Revenue Service Oversight Board for a term 
        expiring September 14, 2019, vice Raymond T. Wagner, 
        Jr., term expired.
  January 27, 2015: Received in the Senate.
  January 27, 2015: 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.
  January 3, 2017--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.
  January 8, 2015: Received in the Senate and referred to the 
            Committee on Finance.
  July 23, 2015: Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 114-281.
  August 5, 2015: Committee on Finance. Ordered to be reported 
            favorably.
  August 5, 2015: Reported by Senator Hatch, Committee on 
            Finance, without printed report.
  August 5, 2015: Placed on Senate Executive Calendar. Calendar 
            No. 296.
  January 3, 2017--Returned to the President under the 
            provisions of Senate Rule XXXI, paragraph 6 of the 
            Standing Rules of the Senate.
Rafael J. Lopez, of California, to be Commissioner on Children, 
        Youth, and Families, Department of Health and Human 
        Services, vice Bryan Hayes Samuels, resigned.
  January 8, 2015: Received in the Senate.
  January 8, 2015: 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.
  April 23, 2015: Committee on Finance. Hearings held. Hearings 
            printed: S. Hrg. 114-229.
  June 10, 2015: Committee requested information was received.
  July 7, 2015: Placed on Senate Executive Calendar pursuant to 
            S. Res. 116, 112th Congress. Calendar No. 211. 
            Subject to nominee's commitment to respond to 
            requests to appear and testify before any duly 
            constituted committee of the Senate.
  August 5, 2015: Confirmed by the Senate by voice vote.

                     BILLS AND RESOLUTIONS REFERRED
                            TO THE COMMITTEE

    There were 712 Senate bills and 40 House bills referred to 
the committee for consideration during the 114th Congress. In 
addition, 13 Senate and House resolutions (joint, concurrent, 
or simple resolutions) were referred to the committee.

                      REPORTS, PRINTS, AND STUDIES

    During the 114th Congress, the committee and supporting 
joint committees, prepared and issued 47 reports, special 
prints, and studies on the following topics:
          

------------------------------------------------------------------------
              Title                  Document no.        To accompany
------------------------------------------------------------------------
RETIREMENT ENHANCEMENT AND        114-375...........  S. 3471
 SAVINGS ACT OF 2016.
MINERS PROTECTION ACT OF 2016...  114-374...........  S. 3470
STOLEN IDENTITY REFUND FRAUD      114-299...........  S. 3157
 PREVENTION ACT.
TAXPAYER PROTECTION ACT OF 2016.  114-298...........  S. 3156
AUDIT AND APPEALS FAIRNESS,       114-177...........  S. 2368
 INTEGRITY, AND REFORMS IN
 MEDICARE ACT OF 2015.
THE INTERNAL REVENUE SERVICE'S    114-119...........  ..................
 PROCESSING OF 501(c)(3) AND
 501(c)(4) APPLICATIONS FOR TAX-
 EXEMPT STATUS SUBMITTED BY
 ``POLITICAL ADVOCACY''
 ORGANIZATIONS FROM 2010-2013.
TAX RELIEF EXTENSION ACT OF 2015  114-118...........  S. 1946
A BILL TO PROVIDE FOR THE         114-109...........  S. 1461
 EXTENSION OF THE ENFORCEMENT
 INSTRUCTION ON SUPERVISION
 REQUIREMENTS FOR OUTPATIENT
 THERAPEUTIC SERVICES IN
 CRITICAL ACCESS AND SMALL RURAL
 HOSPITALS THROUGH 2015.
A BILL TO AMEND TITLE XI OF THE   114-108...........  S. 1362
 SOCIAL SECURITY ACT TO CLARIFY
 WAIVER AUTHORITY REGARDING
 PROGRAMS OF ALL-INCLUSIVE CARE
 FOR THE ELDERLY (PACE PROGRAMS).
NOTICE OF OBSERVATION,            114-107...........  S. 1349
 TREATMENT, AND IMPLICATION FOR
 CARE ELIGIBILITY (NOTICE) ACT
 OF 2015.
ELECTRONIC HEALTH FAIRNESS ACT    114-106...........  S. 1347
 OF 2015.
PATIENT ACCESS TO DISPOSABLE      114-105...........  S. 1253
 MEDICAL TECHNOLOGY ACT OF 2015.
PREVENTING AND REDUCING IMPROPER  114-104...........  S. 861
 MEDICARE AND MEDICAID
 EXPENDITURES (PRIME) ACT OF
 2015.
COMMUNITY BASED INDEPENDENCE FOR  114-103...........  S. 704
 SENIORS ACT.
THE RURAL COMMUNITY HOSPITAL      114-102...........  S. 607
 DEMONSTRATION EXTENSION ACT OF
 2015.
IMPROVING ACCESS TO EMERGENCY     114-101...........  S. 599
 PSYCHIATRIC CARE ACT OF 2015.
QUALITY CARE FOR MOMS AND BABIES  114-100...........  S. 466
 ACT.
SPECIAL NEEDS TRUST FAIRNESS ACT  114-99............  S. 349
 OF 2015.
PREVENT INTERRUPTIONS IN          114-98............  S. 313
 PHYSICAL THERAPY ACT OF 2015.
A BILL TO AMEND THE INTERNAL      114-56............  S. 335
 REVENUE CODE OF 1986 TO IMPROVE
 529 PLANS.
TRADE FACILITATION AND TRADE      114-45............  S. 1269
 ENFORCEMENT ACT OF 2015.
AN ORIGINAL BILL TO EXTEND THE    114-44............  S. 1268
 TRADE ADJUSTMENT ASSISTANCE
 PROGRAM, AND FOR OTHER PURPOSES.
AN ORIGINAL BILL TO EXTEND THE    114-43............  S. 1267
 AFRICAN GROWTH AND OPPORTUNITY
 ACT, THE GENERALIZED SYSTEM OF
 PREFERENCES, THE PREFERENTIAL
 DUTY TREATMENT PROGRAM FOR
 HAITI, AND FOR OTHER PURPOSES.
THE BIPARTISAN CONGRESSIONAL      114-42............  S. 995
 TRADE PRIORITIES AND
 ACCOUNTABILITY ACT OF 2015.
MILITARY SPOUSE JOB CONTINUITY    114-30............  S. 920
 ACT OF 2015.
A BILL TO EXCLUDE FROM GROSS      114-29............  S. 919
 INCOME CERTAIN CLEAN COAL POWER
 GRANTS.
NOTICE FOR ORGANIZATIONS THAT     114-28............  S. 918
 INCLUDE CHARITIES IS ESSENTIAL
 (NOTICE) ACT.
LNG AND LPG EXCISE TAX            114-27............  S. 917
 EQUALIZATION ACT OF 2015.
DON'T TAX OUR FALLEN PUBLIC       114-26............  S. 916
 SAFETY HEROES ACT.
REAL ESTATE INVESTMENT AND JOBS   114-25............  S. 915
 ACT OF 2015.
AMENDING TITLE 31, UNITED STATES  114-24............  S. 914
 CODE, TO CLARIFY THE USE OF
 CREDENTIALS BY ENROLLED AGENTS.
A BILL TO PROVIDE AN INVESTMENT   114-23............  S. 913
 TAX CREDIT FOR WASTE HEAT TO
 POWER TECHNOLOGY.
A BILL TO AMEND THE INTERNAL      114-22............  S. 912
 REVENUE CODE TO EXCLUDE AMOUNTS
 RECEIVED UNDER WORK-LEARNING
 SERVICE PROGRAMS.
A BILL TO AMEND THE INTERNAL      114-21............  S. 910
 REVENUE CODE OF 1986 TO CLARIFY
 THE SPECIAL RULES FOR ACCIDENT
 AND HEALTH PLANS OF CERTAIN
 GOVERNMENTAL ENTITIES, AND FOR
 OTHER PURPOSES.
PHILANTHROPIC ENTERPRISE ACT OF   114-20............  S. 909
 2015.
CHARITABLE AGRICULTURAL RESEARCH  114-19............  S. 908
 ACT.
WOUNDED WARRIOR TAX EQUITY ACT    114-18............  S. 907
 OF 2015.
CIDER INVESTMENT AND DEVELOPMENT  114-17............  S. 906
 THROUGH EXCISE TAX REDUCTION
 (CIDER) ACT.
A BILL TO AMEND THE INTERNAL      114-16............  S. 905
 REVENUE CODE OF 1986 TO
 INCREASE THE LIMITATION ON
 ELIGIBILITY FOR THE ALTERNATIVE
 TAX FOR CERTAIN SMALL INSURANCE
 COMPANIES.
CRAFT BEVERAGE BOND               114-15............  S. 904
 SIMPLIFICATION ACT OF 2015.
IMPROVE ACCESS AND                114-14............  S. 903
 ADMINISTRATION OF THE UNITED
 STATES TAX COURT.
REPORT ON THE ACTIVITIES OF THE   114-9.............  ..................
 COMMITTEE ON FINANCE OF THE
 UNITED STATES SENATE DURING THE
 113TH CONGRESS.
HIRE MORE HEROES ACT OF 2015....  114-3.............  H.R. 22
THE PRICE OF SOVALDI AND ITS      114-20............  ..................
 IMPACT ON THE U.S. HEALTH CARE
 SYSTEM.
RULES OF PROCEDURE..............  114-3.............  ..................
TRADE FACILITATION AND TRADE      114-376...........  H.R. 644
 ENFORCEMENT ACT OF 2015.
FAST ACT........................  114-357...........  H.R. 22
------------------------------------------------------------------------


                        OFFICIAL COMMUNICATIONS

    During the 114th Congress, a total of 615 official 
communications were submitted to the committee. Of these, 7 
were Presidential Messages; 592 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 16 Petitions and Memorials.

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