[House Report 116-357]
[From the U.S. Government Publishing Office]


116th Congress }                                          { Report
                        HOUSE OF REPRESENTATIVES
 1st Session   }                                          { 116-357

======================================================================
 
   PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 5377) TO AMEND THE 
INTERNAL REVENUE CODE OF 1986 TO MODIFY THE LIMITATION ON DEDUCTION OF 
             STATE AND LOCAL TAXES, AND FOR OTHER PURPOSES

                                _______
                                

 December 19, 2019.--Referred to the House Calendar and ordered to be 
                                printed

                                _______
                                

        Mrs. Torres of California, from the Committee on Rules, 
                        submitted the following

                              R E P O R T

                       [To accompany H. Res. 772]

    The Committee on Rules, having had under consideration 
House Resolution 772, by a record vote of 7 to 4, report the 
same to the House with the recommendation that the resolution 
be adopted.

                SUMMARY OF PROVISIONS OF THE RESOLUTION

    The resolution provides for consideration of H.R. 5377, the 
Restoring Tax Fairness for States and Localities Act, under a 
closed rule. The resolution provides one hour of debate equally 
divided and controlled by the chair and ranking minority member 
of the Committee on Ways and Means. The resolution waives all 
points of order against consideration of the bill. The 
resolution provides that the amendment in the nature of a 
substitute recommended by the Committee on Ways and Means now 
printed in the bill shall be considered as adopted and the 
bill, as amended, shall be considered as read. The resolution 
waives all points of order against provisions in the bill, as 
amended. The resolution provides one motion to recommit with or 
without instructions.

                         EXPLANATION OF WAIVERS

    The waiver of all points of order against consideration of 
the bill includes waivers of the following:
           Clause 10 of rule XXI, which prohibits 
        consideration of a measure that has a net effect of 
        increasing the deficit or reducing the surplus over the 
        five- or 10-year period; however, the budgetary effects 
        of the bill are fully offset over the 10-year period.
           Section 311(a) of the Congressional Budget 
        Act, which prohibits consideration of legislation that 
        would cause the level of total new budget authority for 
        the first fiscal year to be exceeded, or would cause 
        revenues to be less than the level of total revenues 
        for the first fiscal year or for the total of that 
        first fiscal year and the ensuing fiscal years for 
        which allocations are provided, except when a 
        declaration of war by the Congress is in effect.
    Although the resolution waives all points of order against 
provisions in the bill, as amended, the Committee is not aware 
of any points of order. The waiver is prophylactic in nature.

                            COMMITTEE VOTES

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

Rules Committee record vote No. 222

    Motion by Mr. Cole to provide for the consideration of H.R. 
1869, the Restoring Investment in Improvements Act, under a 
closed rule and make the necessary changes in the rule. 
Defeated: 3-7

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                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Hastings....................................  ............  Mr. Cole..........................          Yea
Mrs. Torres.....................................          Nay   Mr. Woodall.......................          Yea
Mr. Perlmutter..................................          Nay   Mr. Burgess.......................  ............
Mr. Raskin......................................  ............  Mrs. Lesko........................          Yea
Ms. Scanlon.....................................          Nay
Mr. Morelle.....................................          Nay
Ms. Shalala.....................................          Nay
Mr. DeSaulnier..................................          Nay
Mr. McGovern, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 223

    Motion by Mr. Woodall to amend the rule to H.R. 5377 to 
make in order amendment #9, offered by Rep. Rice (SC), which 
eliminates the SALT cap on the bottom 90 percent of taxpayers, 
would deny any SALT deduction for the top 10 percent of 
taxpayers, and would eliminate the individual tax rate 
increase. Defeated: 4-7

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Hastings....................................  ............  Mr. Cole..........................          Yea
Mrs. Torres.....................................          Nay   Mr. Woodall.......................          Yea
Mr. Perlmutter..................................          Nay   Mr. Burgess.......................          Yea
Mr. Raskin......................................  ............  Mrs. Lesko........................          Yea
Ms. Scanlon.....................................          Nay
Mr. Morelle.....................................          Nay
Ms. Shalala.....................................          Nay
Mr. DeSaulnier..................................          Nay
Mr. McGovern, Chairman..........................          Nay
----------------------------------------------------------------------------------------------------------------

Rules Committee record vote No. 224

    Motion by Mrs. Torres to report the rule. Adopted: 7-4

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Hastings....................................  ............  Mr. Cole..........................          Nay
Mrs. Torres.....................................          Yea   Mr. Woodall.......................          Nay
Mr. Perlmutter..................................          Yea   Mr. Burgess.......................          Nay
Mr. Raskin......................................  ............  Mrs. Lesko........................          Nay
Ms. Scanlon.....................................          Yea
Mr. Morelle.....................................          Yea
Ms. Shalala.....................................          Yea
Mr. DeSaulnier..................................          Yea
Mr. McGovern, Chairman..........................          Yea
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