[House Report 117-522]
[From the U.S. Government Publishing Office]


117th Congress    }                                     {      Report
                        HOUSE OF REPRESENTATIVES
 2d Session       }                                     {     117-522

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

 
   RESOLUTION OF INQUIRY DIRECTING THE SECRETARY OF THE TREASURY TO 
PROVIDE CERTAIN DOCUMENTS IN THE SECRETARY'S POSSESSION TO THE HOUSE OF 
REPRESENTATIVES RELATING TO RECOVERY REBATES UNDER SECTION 6428B OF THE 
                     INTERNAL REVENUE CODE OF 1986 

                                _______
                                

 September 28, 2022.--Referred to the House Calendar and ordered to be 
                                printed

                                _______
                                

Mr. Neal, from the Committee on Ways and Means, submitted the following

                             ADVERSE REPORT

                             together with

                            DISSENTING VIEWS

                      [To accompany H. Res. 1246]

    The Committee on Ways and Means, to whom was referred the 
resolution (H. Res. 1246) of inquiry directing the Secretary of 
the Treasury to provide certain documents in the Secretary's 
possession to the House of Representatives relating to recovery 
rebates under section 6428B of the Internal Revenue Code of 
1986, having considered the same, report unfavorably thereon 
without amendment and recommend that the resolution not be 
agreed to.

                                CONTENTS

                                                                    Page
  I.  SUMMARY AND BACKGROUND.......................................... 2
          A. Purpose and Summary.................................      2
          B. Background and Need for Legislation.................      2
          C. Legislative History.................................      3
 II.  EXPLANATION OF THE BILL......................................... 3
III.  VOTES OF THE COMMITTEE.......................................... 3
 IV.  BUDGET EFFECTS OF THE BILL...................................... 4
          A. Committee Estimate of Budgetary Effects.............      4
          B. Statement Regarding New Budget Authority and Tax 
              Expenditures Budget Authority......................      4
          C. Cost Estimate Prepared by the Congressional Budget 
              Office.............................................      4
  V.  OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE...... 4
          A. Committee Oversight Findings and Recommendations....      4
          B. Statement of General Performance Goals and 
              Objectives.........................................      4
          C. Information Relating to Unfunded Mandates...........      4
          D. Advisory Committee Statement........................      5
          E. Applicability to Legislative Branch.................      5
          F. Congressional Earmarks, Limited Tax Benefits, and 
              Limited Tariff Benefits............................      5
          G. Hearings............................................      5
          H. Applicability of House Rule XXI, Clause 5(b)........      5
          I. Tax Complexity Analysis.............................      5
          J. Duplication of Federal Programs.....................      6
 VI.  CHANGES IN EXISTING LAW MADE BY THE BILL........................ 6
VII.  DISSENTING VIEWS................................................ 

                       I. SUMMARY AND BACKGROUND


                         A. Purpose and Summary

    H. Res. 1246 requests that the Secretary of the Treasury 
provide certain documents in the Secretary's possession to the 
House of Representatives relating to recovery rebates under 
section 6428B of the Internal Revenue Code of 1986.

                 B. Background and Need for Legislation

    On July 22, 2022, H. Res. 1246 was introduced by 
Representative Jason Smith (for himself and Mr. Brady). H. Res. 
1246 is a resolution of inquiry, which is a method infrequently 
used by the House of Representatives to obtain certain factual 
information from the Executive Branch. Under clause 7 of rule 
XIII, a resolution of inquiry is subject to a motion to 
discharge from committee if the resolution is not reported by 
the committee to which it was referred within 14 legislative 
days of its introduction. Accordingly, the Committee on Ways 
and Means scheduled a markup of H. Res. 1246 within the 14-day 
period.
    The Committee reported the resolution unfavorably because, 
among other flaws, this resolution relates to information that 
is already public. For example, the Treasury Inspector General 
for Tax Administration (TIGTA) issued three reports addressing 
stimulus payments issued to ineligible decedents. TIGTA 
reported that 55,000 payments were issued under the American 
Rescue Plan and that 2.2 million payments were issued to 
ineligible decedents under legislation signed during the prior 
Administration. TIGTA also issued other reports containing 
information on stimulus payments made to nonresident aliens and 
potentially ineligible individuals. Payments to incarcerated 
individuals were lawfully made pursuant to a court order, and 
TIGTA did not quantify payments made to eligible individuals.
    In total, the Internal Revenue Service issued more than 500 
million stimulus payments (worth $869 billion) to help 
Americans during the pandemic--payments that were 99 percent 
accurate according to TIGTA. The resolution does not request 
information about all stimulus payments issued. Notably, it 
only requests information about payments made under legislation 
signed by President Bident and not the former president.
    This resolution does nothing to help everyday Americans put 
food on the table, pay their bills, or take care of their 
families. Committee Democrats are focused on legislation and 
policies that help women, families, seniors, and all Americans. 
For these reasons, the Committee reported the resolution 
adversely.

                         C. Legislative History


Background

    H. Res. 1246 was introduced by Representative Jason Smith 
on July 22, 2022 (for himself and Mr. Brady) and was referred 
to the Committee on Ways and Means.

Committee hearings

    The Committee on Ways and Means held no hearings on H. Res. 
1246.

Committee action

    The Committee on Ways and Means marked up H. Res. 1246 on 
September 20, 2022, and ordered the resolution reported 
adversely (with a quorum being present) by a roll call vote.

                      II. EXPLANATION OF THE BILL

    H. Res. 1246 directs the Secretary of the Treasury to 
transmit to the House of Representatives, within 14 days after 
the adoption of the resolution, certain information about 
recovery rebates issued under Internal Revenue Code section 
6428B. The information that the Secretary is directed to 
transmit includes the total number and dollar amount of 
recovery rebates issued to incarcerated individuals, 
nonresident alien individuals, individuals who were unlawfully 
present or unauthorized to work in the United States, and 
individuals who died before January 1, 2021.

                      III. VOTES OF THE COMMITTEE

    In compliance with clause 3(b) of rule XIII of the Rules of 
the House of Representatives, the following statement is made 
concerning the vote of the Committee on Ways and Means in its 
consideration of H. Res. 1246 on September 20, 2022.
    The resolution, H. Res. 1246, ``Of inquiry directing the 
Secretary of the Treasury to provide certain documents in the 
Secretary's possession to the House of Representatives relating 
to recovery rebates under section 6428B of the Internal Revenue 
Code of 1986.,'' was ordered adversely reported to the House of 
Representatives by a recorded vote (with a quorum being 
present) of 23 yeas to 16 nays:

----------------------------------------------------------------------------------------------------------------
         Representative             Yea       Nay     Present     Representative      Yea       Nay     Present
----------------------------------------------------------------------------------------------------------------
Mr. Doggett....................        X   ........  .........  Mr. Brady........  ........        X   .........
Mr. Thompson...................        X   ........  .........  Mr. Buchanan.....  ........        X   .........
Mr. Larson.....................        X   ........  .........  Mr. Smith (NE)...  ........        X   .........
Mr. Blumenauer.................        X   ........  .........  Mr. Kelly........  ........  ........  .........
Mr. Kind.......................        X   ........  .........  Mr. Smith (MO)...  ........        X   .........
Mr. Pascrell...................        X   ........  .........  Mr. Rice.........  ........        X   .........
Mr. Davis......................        X   ........  .........  Mr. Schweikert...  ........        X   .........
Ms. Sanchez....................        X   ........  .........  Mr. LaHood.......  ........        X   .........
Mr. Higgins....................        X   ........  .........  Dr. Wenstrup.....  ........        X   .........
Ms. Sewell.....................        X   ........  .........  Mr. Arrington....  ........        X   .........
Ms. DelBene....................        X   ........  .........  Dr. Ferguson.....  ........        X   .........
Ms. Chu........................        X   ........  .........  Mr. Estes........  ........        X   .........
Ms. Moore......................        X   ........  .........  Mr. Smucker......  ........        X   .........
Mr. Kildee.....................        X   ........  .........  Mr. Hern.........  ........        X   .........
Mr. Boyle......................        X   ........  .........  Ms. Miller.......  ........        X   .........
Mr. Beyer......................  ........  ........  .........  Dr. Murphy.......  ........        X   .........
Mr. Evans......................        X   ........  .........  Mr. Kustoff......  ........        X   .........
Mr. Schneider..................        X   ........  .........  .................  ........  ........  .........
Mr. Suozzi.....................        X   ........  .........  .................  ........  ........  .........
Mr. Panetta....................        X   ........  .........  .................  ........  ........  .........
Ms. Murphy.....................  ........  ........  .........  .................  ........  ........  .........
Mr. Gomez......................        X   ........  .........  .................  ........  ........  .........
Mr. Horsford...................        X   ........  .........  .................  ........  ........  .........
Ms. Plaskett...................        X   ........  .........  .................  ........  ........  .........
Chairman Neal..................        X   ........  .........  .................  ........  ........  .........
    Totals.....................       23   ........  .........      Totals.......  ........       16   .........
----------------------------------------------------------------------------------------------------------------

                     IV. BUDGET EFFECTS OF THE BILL


               A. Committee Estimate of Budgetary Effects

    In compliance with clause 3(d) of rule XIII of the Rules of 
the House of Representatives, the Committee advises that the 
Congressional Budget Office did not provide a cost estimate of 
the resolution.

B. Statement Regarding New Budget Authority and Tax Expenditures Budget 
                               Authority

    Pursuant to clause 3(c)(2) of rule XIII of the Rules of the 
House of Representatives, the Committee states that the 
resolution involves no new or increased budget authority. The 
Committee further states that the resolution involves no new 
tax expenditure.

      C. Cost Estimate Prepared by the Congressional Budget Office

    In compliance with clause 3(c)(3) of rule XIII of the Rules 
of the House of Representatives, the Committee advises that the 
Congressional Budget Office did not provide a cost estimate of 
the resolution.

     V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE


          A. Committee Oversight Findings and Recommendations

    With respect to clause 3(c)(1) of rule XIII and clause 
2(b)(1) of rule X of the Rules of the House of Representatives, 
the Committee made findings and recommendations that are 
reflected in this report.

        B. Statement of General Performance Goals and Objectives

    With respect to clause 3(c)(4) of rule XIII of the Rules of 
the House of Representatives, the Committee advises that the 
resolution contains no measure that authorizes funding. 
Therefore, no statement of general performance goals and 
objectives is required.

              C. Information Relating to Unfunded Mandates

    This information is provided in accordance with section 423 
of the Unfunded Mandates Reform Act of 1995 (Pub. L. No. 104-
4).
    The Committee has determined that the resolution does not 
contain Federal mandates on the private sector. The Committee 
has determined that the resolution does not impose a Federal 
intergovernmental mandate on State, local, or tribal 
governments.

                    D. Advisory Committee Statement

    No advisory committees within the meaning of section 5(b) 
of the Federal Advisory Committee Act were created by the 
resolution.

                 E. Applicability to Legislative Branch

    The Committee finds that the resolution does not relate to 
the terms and conditions of employment or access to public 
services or accommodations within the meaning of section 
102(b)(2) of the Congressional Accountability Act.

  F. Congressional Earmarks, Limited Tax Benefits, and Limited Tariff 
                                Benefits

    With respect to clause 9 of rule XXI of the Rules of the 
House of Representatives, the Committee has carefully reviewed 
the provisions of the resolution, and states that the 
provisions of the resolution do not contain any congressional 
earmarks, limited tax benefits, or limited tariff benefits 
within the meaning of the rule.

                              G. Hearings

    In relation to compliance with clause 3(c)(6) of rule XIII 
of the Rules of the House of Representatives, the Committee 
states that no hearings were held on this resolution.

            H. Applicability of House Rule XXI, Clause 5(b)

    Clause 5(b) of rule XXI of the Rules of the House of 
Representatives provides, in part, that ``It shall not be in 
order to consider a bill, joint resolution, amendment, or 
conference report carrying a retroactive Federal income tax 
rate increase.'' The Committee, after careful review, states 
that the resolution does not involve any retroactive Federal 
income tax rate increase within the meaning of the rule.

                       I. Tax Complexity Analysis

    Section 4022(b) of Pub. L. No. 105-266, the Internal 
Revenue Service Restructuring and Reform Act of 1998 (the 
``RRA''), requires the staff of the Joint Committee on Taxation 
(in consultation with the Internal Revenue Service and the 
Treasury Department) to provide a tax complexity analysis. The 
complexity analysis is required for all legislation reported by 
the Senate Committee on Finance, the House Committee on Ways 
and Means, or any committee of conference if the legislation 
includes a provision that directly or indirectly amends the 
Internal Revenue Code of 1986 and has widespread applicability 
to individuals or small businesses.
    Pursuant to clause 3(h)(1) of rule XIII of the Rules of the 
House of Representatives, the staff of the Joint Committee on 
Taxation has determined that a complexity analysis is not 
required under section 4022(b) of the RRA because the 
resolution contains no provision that amends the Internal 
Revenue Code of 1986 and has ``widespread applicability'' to 
individuals or small businesses within the meaning of the rule.

                   J. Duplication of Federal Programs

    In compliance with clause 3(c)(5) of rule XIII of the Rules 
of the House of Representatives, the Committee states that no 
provision of the resolution establishes or reauthorizes: (1) a 
program of the Federal Government known to be duplicative of 
another Federal program; (2) a program included in any report 
to Congress pursuant to section 21 of Pub. L. No. 111-139; or 
(3) a program related to a program identified in the most 
recent Catalog of Federal Domestic Assistance, published 
pursuant to section 6104 of title 31, United States Code.

              VI. CHANGES IN EXISTING LAW MADE BY THE BILL

    Pursuant to clause 3(e)(1)(B) of rule XIII of the Rules of 
the House of Representatives, the Committee advises that H. 
Res. 1246 does not make any changes to existing law.

                         VII. DISSENTING VIEWS

    Committee Republicans strongly oppose the Committee's 
action of unfavorably reporting H. Res. 1246, Resolution of 
inquiry directing the Secretary of the Treasury to provide 
certain documents in the Secretary's possession to the House of 
Representatives relating to recovery rebates under section 
6428B of the Internal Revenue Code of 1986.
    Congressional oversight is one of the most important 
responsibilities of the U.S. Congress, and Resolutions of 
Inquiry (ROIs) are one of the methods used by the U.S. House of 
Representatives to obtain information from the executive 
branch. ROIs simply demand that the administration turn over 
basic information to Congress. This information is critical 
because it allows the Congress the ensure the executive 
branch's compliance with congressional intent; evaluate program 
performance; prevent the executive branch's encroachment on the 
legislative branch's powers; assess an agency's ability to 
manage and carry out program objectives; and acquire 
information from the executive branch that can inform 
policymaking.
    Moreover, Congressional Republicans have repeatedly sought 
information from the Administration about the expected and 
actual impact of these policies. Transparency is essential 
because it promotes accountability and provides information for 
the Congress and Americans about what the federal government is 
doing. Despite the Biden Administration stating that President 
Biden would ``bring transparency and truth back to the 
government to share the truth, even when it's hard to hear,'' 
the Administration has ignored the need for congressional 
oversight and completely failed on its promise. The American 
people deserve to know how their government works and we will 
hold the Biden Administration accountable for its disastrous 
policies.
    This Resolution of Inquiry requires the U.S. Department of 
the Treasury to provide information, including documents, 
records, and correspondence, directly to the U.S. House of 
Representatives regarding the number and total dollar amount of 
stimulus checks from the American Rescue Plan Act sent to 
convicted prisoners, non-U.S. citizens living abroad, illegal 
immigrants, and deceased individuals. House Republicans are 
seeking this information from the Biden Administration after 
uncovering a trail of waste and lax oversight left behind from 
the President's so-called ``Rescue Plan''--including: $783.5 
million in stimulus checks sent to over 500,000 federal 
prisoners, including the Boston Marathon Bomber; $1,400 
stimulus checks sent to Japanese citizens living in Japan; up 
to $4.38 billion in stimulus checks sent to illegal immigrants; 
and $13 million in stimulus checks sent to deceased 
individuals.
    With more than $1 trillion left over from prior COVID-19 
packages and the Congressional Budget Office projecting the 
economy would return to pre-pandemic levels of real gross 
domestic product (GDP) by mid-2021 without additional stimulus, 
Democrats still pushed through $2 trillion in new spending in 
March 2021, sparking the worst inflation crisis in over 40 
years. Democrats claimed their bill was about defeating COVID, 
but less than 9 percent of spending went to combat COVID-19. A 
closer examination reveals that the spending spree left behind 
a massive trail of waste and abuse of taxpayer dollars--
including: $2.1 million on a golf course in Florida; $4 million 
for beach bathrooms and parking lots in South Carolina; $2 
million to purchase a ski area in Iowa; $140 million for a 
luxury hotel development in Florida; $4 million for a bird 
sanctuary in Texas; $15 million to develop a venue in New 
Jersey to host the 2026 World Cup; $7 million to social media 
influencers to promote seafood in Alaska; $2 million to plant 
trees in New York; $5 million for a moonshine walking trail in 
North Carolina; $250,000 for pickleball courts in Michigan; and 
$7.2 million for horseracing in Arizona.
    The American people deserve a full and thorough accounting 
of where and to whom this money has gone, and what, if any, 
attempts the Biden White House has made to combat, recoup, or 
at the very least account for, this waste of taxpayer dollars. 
Given the clear need for oversight on this issue it is 
disappointing that Committee Democrats have blocked the request 
for this information.

                                   Kevin Brady,
                                           Ranking Member.
                                   Jason Smith.

                                  [all]