[House Report 118-975]
[From the U.S. Government Publishing Office]
Union Calendar No. 822
118th Congress } { Report
HOUSE OF REPRESENTATIVES
2d Session } { 118-975
_______________________________________________________________________
REPORT ON THE LEGISLATIVE AND
OVERSIGHT ACTIVITIES
of the
COMMITTEE ON WAYS AND MEANS
during the
118TH CONGRESS
[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]
January 2, 2025.--Committed to the Committee of the Whole House on
the State of the Union and ordered to be printed
------
U.S. GOVERNMENT PUBLISHING OFFICE
57-869 WASHINGTON : 2025
LETTER OF TRANSMITTAL
House of Representatives,
Committee on Ways and Means,
Washington, DC, January 2, 2025.
Hon. Kevin F. McCumber,
Acting Clerk of the House of Representatives,
Washington, DC.
Dear Mr. McCumber: I am herewith transmitting, pursuant to
House Rule XI, clause 1(d), the report of the Committee on Ways
and Means on its legislative and oversight activities during
the 118th Congress.
Sincerely,
Jason T. Smith,
Chairman, Committee on Ways and Means.
C O N T E N T S
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Page
LETTER OF TRANSMITTAL............................................ III
FOREWORD......................................................... VII
COMMITTEE ON WAYS AND MEANS MEMBERSHIP........................... VIII
I. LEGISLATIVE ACTIVITY REVIEW.......................................1
A. Legislative Review of Tax Issues.................... 1
1. Bills Enacted Into Law During the 118th Congress.. 1
2. Other Proposals During the 118th Congress......... 3
B. Legislative Review of Trade Issues.................. 9
1. Bills Enacted into Law During the 118th Congress.. 9
2. Other Proposals During the 118th Congress......... 10
C. Legislative Review of Health Issues................. 11
D. Legislative Review of Work and Welfare Issues....... 16
1. Bills Enacted into Law During the 118th Congress.. 16
2. Other Proposals During the 118th Congress......... 18
E. Legislative Review of Social Security Issues........ 21
1. Proposals During the 118th Congress............... 21
F. Legislative Review of Oversight Issues.............. 22
1. Bills Passed by the House of Representatives
During the 118th Congress........................ 22
2. Other Proposals During the 118th Congress......... 23
II. OVERSIGHT ACTIVITY REVIEW........................................24
A. Authorization, Actions Taken, and Recommendations
Made with Respect to Oversight Plan................ 24
1. Matters under the Committee's Federal Budget
Jurisdiction..................................... 24
2. Matters under the Committee's Tax Policy
Jurisdiction..................................... 25
3. Matters under the Committee's Health Jurisdiction. 34
4. Matters under the Committee's Work and Welfare
Jurisdiction..................................... 38
5. Matters under the Committee's Social Security
Jurisdiction..................................... 41
6. Matters under the Committee's Trade Jurisdiction.. 44
B. Additional Oversight Activities Undertaken.......... 64
1. Hunter Biden Investigation and the Impeachment
Investigation into President Joseph R. Biden..... 64
2. Antisemitism Investigation........................ 67
3. Other Matters under the Committee's Work and
Welfare Jurisdiction............................. 68
III.HEARINGS HELD PURSUANT TO CLAUSE 2(n), (o), AND (p) OF RULE XI...69
A. Hearings Held Pursuant to Clause 2(n)............... 69
PUBLIC HEARINGS.................................................. 69
MARKUPS.......................................................... 73
Appendix I. Jurisdiction of the Committee on Ways and Means...... 75
A. U.S. Constitution................................... 75
B. Rule X, Clause 1, Rules of the House of
Representatives.................................... 75
C. Brief Description of Committee's Jurisdiction....... 76
D. Revenue Originating Prerogative of the House of
Representatives.................................... 78
E. The House's Exercise of Its Constitutional
Prerogative: ``Blue Slipping''..................... 79
Appendix II. Statistical Review of the Activities of the
Committee on Ways and Means.................................... 80
A. Number of Bills and Resolutions Referred to the
Committee.......................................... 80
B. Number and Final Status of Bills Reported from the
Committee on Ways and Means in the 118th Congress.. 81
Appendix III. Chairmen of the Committee on Ways and Means and
Membership of the Committee from the 1st through the 118th
Congresses..................................................... 81
A. Chairmen of the Committee on Ways and Means, 1789 to
Present............................................ 81
B. Tables Showing Membership of the Committee.......... 82
FOREWORD
The Committee on Ways and Means submits its report on its
legislative and oversight activities for the 118th Congress
pursuant to the requirements of clause 1(d) of rule XI of the
Rules of the House. Section I of the report describes the
Committee's legislative activities, divided into seven sections
as follows: Legislative Review of Tax Issues; Legislative
Review of Trade Issues; Legislative Review of Health Issues;
Legislative Review of Worker and Family Support Issues;
Legislative Review of Social Security Issues; Legislative
Review of Oversight Issues; and Legislative Review of Multi-
Jurisdictional Issues.
Section II of the report describes the Committee's
oversight activities. It includes a copy of the Committee's
Oversight Agenda, as filed with the House Clerk on March 10,
2023, along with a description of actions taken and
recommendations made with respect to the oversight plan. The
report then discusses additional Committee oversight
activities, and any recommendations or actions taken as a
result.
Finally, the report includes three appendices with
Committee information. Appendix I is an expanded discussion of
the Jurisdiction of the Committee on Ways and Means along with
a revised listing and explanation of blue slip resolutions.
Appendix II is a Statistical Review of the Activities of the
Committee on Ways and Means. Appendix III is a listing of the
Chairmen and membership of the Committee from the 1st through
118th Congress.
COMMITTEE ON WAYS AND MEANS MEMBERSHIP
ONE HUNDRED EIGHTEENTH CONGRESS
JASON SMITH, Missouri, Chairman
Vern Buchanan, Florida Richard Neal, Massachusetts,
Adrian Smith, Nebraska Ranking Member
Mike Kelly, Pennsylvania Lloyd Doggett, Texas
David Schweikert, Arizona Mike Thompson, California
Darin LaHood, Illinois John B. Larson, Connecticut
Brad Wenstrup, Ohio Earl Blumenauer, Oregon
Jodey Arrington, Texas Bill Pascrell Jr., New Jersey*
Drew Ferguson, Georgia Danny K. Davis, Illinois
Ron Estes, Kansas Linda T. Sanchez, California
Lloyd Smucker, Pennsylvania Brian Higgins, New York**
Kevin Hern, Oklahoma Terri A. Sewell, Alabama
Carol Miller, West Virginia Suzan DelBene, Washington
Gregory Murphy, North Carolina Judy Chu, California
David Kustoff, Tennessee Gwen Moore, Wisconsin
Brian Fitzpatrick, Pennsylvania Dan Kildee, Michigan
Greg Steube, Florida Don Beyer, Virginia
Claudia Tenney, New York Dwight Evans, Pennsylvania
Michelle Fischbach, Minnesota Brad Schneider, Illinois
Blake Moore, Utah Jimmy Panetta, California
Michelle Steel, California Jimmy Gomez, California***
Beth Van Duyne, Texas Steven Horsford, Nevada****
Randy Feenstra, Iowa
Nicole Malliotakis, New York
Mike Carey, Ohio
----------
*The Honorable Bill Pascrell Jr. passed away on August 21, 2024.
**The Honorable Brian Higgins resigned from Congress on February 2,
2024.
***The Honorable Jimmy Gomez was adopted as a Member of the Committee
on February 6, 2024.
****The Honorable Steven Horsford was adopted as a Member of the
Committee on September 10, 2024.
To carry out its work during the One Hundred Eighteenth Congress, the
Committee on Ways and Means had six standing Subcommittees, listed
below with membership:
Subcommittee on Tax
Mike Kelly, Pennsylvania, Chairman
David Schweikert, Arizona Mike Thompson, California
Jodey Arrington, Texas Lloyd Doggett, Texas
Drew Ferguson, Georgia John Larson, Connecticut
Kevin Hern, Oklahoma Suzan DelBene, Washington
Ron Estes, Kansas Gwen Moore, Wisconsin
Lloyd Smucker, Pennsylvania Brad Schneider, Illinois
David Kustoff, Tennessee Jimmy Gomez, California
Beth Van Duyne, Texas Don Beyer, Virginia
Randy Feenstra, Iowa
Nicole Malliotakis, New York
Subcommittee on Trade
Adrian Smith, Nebraska, Chairman
Vern Buchanan, Florida Earl Blumenauer, Oregon
Darin LaHood, Illinois Dan Kildee, Michigan
Jodey Arrington, Texas Jimmy Panetta, California
Ron Estes, Kansas Suzan DelBene, Washington
Carol Miller, West Virginia Don Beyer, Virginia
Lloyd Smucker, Pennsylvania Linda T. Sanchez, California
Greg Murphy, North Carolina Terri Sewell, Alabama
Greg Steube, Florida Brad Schneider, Illinois
Michelle Fischbach, Minnesota
David Kustoff, Tennessee
Subcommittee on Health
Vern Buchanan, Florida, Chairman
Adrian Smith, Nebraska Lloyd Doggett, Texas
Mike Kelly, Pennsylvania Mike Thompson, California
Brad Wenstrup, Ohio Earl Blumenauer, Oregon
Greg Murphy, North Carolina Terri Sewell, Alabama
Kevin Hern, Oklahoma Judy Chu, California
Carol Miller, West Virginia Dwight Evans, Pennsylvania
Brian Fitzpatrick, Pennsylvania Danny Davis, Illinois
Claudia Tenney, New York Steven Horsford, Nevada
Blake Moore, Utah
Michelle Steel, California
Subcommittee on Work & Welfare
Darin LaHood, Illinois, Chairman
Brad Wenstrup, Ohio Danny Davis, Illinois
Mike Carey, Ohio Judy Chu, California
Blake Moore, Utah Gwen Moore, Wisconsin
Michelle Steel, California Dwight Evans, Pennsylvania
Lloyd Smucker, Pennsylvania Jimmy Gomez, California
Adrian Smith, Nebraska
Claudia Tenney, New York
Subcommittee on Social Security
Drew Ferguson, Georgia, Chairman
Mike Carey, Ohio John B. Larson, Connecticut
David Schweikert, Arizona Dan Kildee, Michigan
Ron Estes, Kansas Gwen Moore, Wisconsin
Blake Moore, Utah Don Beyer, Virginia
Randy Feenstra, Iowa Steven Horsford, Nevada
Greg Steube, Florida
David Kustoff, Tennessee
Subcommittee on Oversight
David Schweikert, Arizona, Chairman
Brian Fitzpatrick, Pennsylvania Linda T. Sanchez, California
Greg Steube, Florida Judy Chu, California
Claudia Tenney, New York Suzan DelBene, Washington
Michelle Fischbach, Minnesota Terri Sewell, Alabama
Beth Van Duyne, Texas Dwight Evans, Pennsylvania
Randy Feenstra, Iowa
Nicole Malliotakis, New York
Union Calendar No. 822
118th Congress } { Report
HOUSE OF REPRESENTATIVES
2d Session } { 118-975
=======================================================================
REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVI-
TIES OF THE COMMITTEE ON WAYS AND MEANS DUR-
ING THE ONE HUNDRED EIGHTEENTH CONGRESS
_______
January 2, 2025.--Committed to the Committee of the Whole House on the
State of the Union and ordered to be printed
_______
Mr. Smith of Missouri, from the Committee on Ways and Means,
submitted the following
R E P O R T
I. LEGISLATIVE ACTIVITY REVIEW
A. Legislative Review of Tax Issues
1. BILLS ENACTED INTO LAW DURING THE 118TH CONGRESS
a. Fiscal Responsibility Act of 2023 (P.L. 118-5)
On May 29, 2023, Representative Patrick McHenry introduced
H.R. 3746, the Fiscal Responsibility Act of 2023. On May 31,
2023, H.R. 3746 passed the House by a recorded vote of 314-117
(Roll no. 243). On June 1, 2023, H.R. 3746 passed the Senate
without amendment by a recorded vote of 63-36 (Record Vote
Number: 146). On June 3, 2023, H.R. 3746 was signed by the
President and became Public Law No. 118-5. Public Law 118-5
suspended the debt limit through January 1, 2025, and
automatically reinstates the debt limit to the amount of debt
outstanding on January 2, 2025.
Prior to H.R. 3746 being enacted into law, Representative
Jodey Arrington introduced H.R. 2811, the Limit, Save, Grow Act
of 2023 on April 25, 2023. On May 26, 2023, H.R. 2811 passed
the House by a recorded vote of 217-215 (Roll no. 99). H.R.
2811 amended the Internal Revenue Code to repeal or modify
several energy tax-related provisions instituted under Public
Law No. 117-69. Provisions within H.R. 2811 were substantially
incorporated into H.R. 3746 upon introduction. However, Public
Law No. 118-5 did not include changes to the Internal Revenue
Code.
b. Securing Growth and Robust Leadership in American Aviation Act (P.L.
118-63)
On June 9, 2023, Representative Sam Graves introduced H.R.
3935, the Securing Growth and Robust Leadership in American
Aviation Act. On July 20, 2023, H.R. 3935 was passed in the
House, as amended, by a recorded vote of 351-69 (Roll no. 364).
On June 5, 2023, Chairman Smith introduced H.R. 3796, to
provide for the extension of taxes funding the Airport and
Airway Trust Fund and to require the designation of certain
airports as ports of entry. On June 7, 2023, the Committee on
Ways and Means held a markup and ordered H.R. 3796 favorably
reported (H. Rept. 118-105). The provisions of H.R. 3796 were
substantially incorporated into the Securing Growth and Robust
Leadership in American Aviation Act. On May 16, 2024, H.R. 3935
was signed by the President and became Public Law No. 118-63.
This bill extends through September 30, 2028, the authority
for the Federal Aviation Administration to collect various
taxes and fees to fund the Airport and Airway Trust Fund,
including taxes on aviation fuel and airline tickets.
c. Continuing Appropriations Act, 2024 and Other Extensions Act (P.L.
118-15)
On September 30, 2023, Representative Kay Granger
introduced H.R. 5860, the Continuing Appropriations Act, 2024
and Other Extensions Act. On September 30, 2023, H.R. 5860
passed the House, under suspension of the rules, by a recorded
vote of 335-91 (Roll no. 513). On September 30, 2023, H.R. 5860
passed the Senate without amendment by a recorded vote of 88-9
(Record Vote Number: 247). On September 30, 2023, H.R. 5860 was
signed by the President and became Public Law No. 118-15.
Public Law 118-15 included a temporary extension of the
authority for the Federal Aviation Administration to collect
various taxes and fees to fund the Airport and Airway Trust
Fund, including taxes on aviation fuel and airline tickets.
d. Airport and Airway Extension Act of 2023, Part II (P.L. 118-34)
On November 29, 2023, Representative Sam Graves introduced
H.R. 6503, the Airport and Airway Extension Act of 2023, Part
II. On December 11, 2023, H.R. 6503 passed the House by a
recorded vote of 376-15 (Roll no. 709). On December 19, 2023,
H.R. 6503 passed the Senate without amendment by Unanimous
Consent. On December 26, 2023, H.R. 6503 was signed by the
President and became Public Law No. 118-34. Public Law 118-34
amended the Internal Revenue Code to extend the funding and
expenditure authority of the Airport and Airway Trust Fund.
e. Airport and Airway Extension Act of 2024 (P.L. 118-41)
On February 26, 2024, Representative Sam Graves introduced
H.R. 7454, the Airport and Airway Extension Act of 2024. On
February 29, 2024, H.R. 7454 passed the House by a recorded
vote of 401-19 (Roll no. 59). On March 6, 2024, H.R. 7454
passed the Senate without amendment by Unanimous Consent. On
March 8, 2024, H.R. 7454 was signed by the President and became
Public Law No. 118-41. Public Law 118-41 amended the Internal
Revenue Code to extend funding and expenditure authority of the
Airport and Airway Trust Fund.
f. Airport and Airway Extension Act of 2024, Part II (P.L. 118-60)
On May 8, 2024, Representative Sam Graves introduced H.R.
8289, the Airport and Airway Extension Act of 2024, Part II. On
May 8, 2024, H.R. 8289 passed the House by a recorded vote of
385-24 (Roll no. 187). On May 9, 2024, H.R. 8289 passed the
Senate without amendment by Unanimous Consent. On May 10, 2024,
H.R. 8289 was signed by the President and became Public Law No.
118-60. Public Law 118-60 amended by date of application,
substituting May 18, 2024, for May 11, 2024.
2. OTHER PROPOSALS DURING THE 118TH CONGRESS
a. H.R. 187, the ``Default Prevention Act''
On January 9, 2023, Representative Tom McClintock
introduced H.R. 187. This bill had four cosponsors. H.R. 187
directs the Secretary of the Treasury to issue new debt when
the statutory limit is reached to the extent necessary to pay
the principal and interest on publicly held debt and to issue
to and redeem assets from the Social Security Trust Funds for
the purposes of paying Social Security benefits. The bill would
also extend this debt authority to the extent necessary to
issue and redeem assets from the Medicare Trust Funds and
provide payments under the Medicare program. The Committee on
Ways and Means favorably reported the bill, with amendment, on
March 9, 2023, by a vote of 21-17.
b. H.R. 3936, the ``Tax Cuts for Working Families Act''
On June 9, 2023, Chairman Smith introduced H.R. 3936, the
Tax Cuts for Working Families Act. On June 13, 2023, the
Committee on Ways and Means held a markup and ordered H.R. 3936
favorably reported (H. Rept. 118-129). On June 30, 2023, H.R.
3936 was placed on the Union Calendar, Calendar No. 101, and
was reported as amended by the Committee on Ways and Means.
This bill renames the standard tax deduction as the
guaranteed deduction. It allows an additional bonus amount of
$2,000 ($4,000 for married couples filing jointly) in taxable
years beginning in 2024 and 2025 but reduces the bonus amount
for taxpayers whose modified adjusted gross income exceeds
$200,000 ($400,000 for joint filers).
b. H.R. 3937, the ``Small Business Jobs Act''
On June 9, 2023, Chairman Smith introduced H.R. 3937, the
Small Business Jobs Act. On June 13, 2023, the Committee on
Ways and Means held a markup and ordered H.R. 3937 favorably
reported (H. Rept. 118-128). On June 30, 2023, H.R. 3937 was
placed on the Union Calendar, Calendar No. 100, and was
reported as amended by the Committee on Ways and Means.
This bill provides tax incentives for investment in small
businesses. Among other provisions, the bill increases from
$600 to $5,000 (adjusted annually for inflation) the general
reporting threshold for services performed by an independent
contractor or subcontractor, restores reporting requirements
for third party network transactions, modifies the exclusion of
gain from the sale of qualified small business stock, increases
the ceiling for expensing of depreciable business assets,
establishes rural opportunity zones, and reinstates reporting
requirements for qualified opportunity zones and applies such
requirements to qualified rural opportunity zones.
c. H.R. 3938, the ``Build it in America Act''
On June 9, 2023, Chairman Smith introduced H.R. 3938, the
Build it in America Act. On June 13, 2023, the Committee on
Ways and Means held a markup and ordered H.R. 3938 favorably
reported by a vote of 24-18 (H. Rept. 118-127). On June 30,
2023, H.R. 3938 was placed on the Union Calendar, Calendar No.
99, and was reported as amended by the Committee on Ways and
Means.
This bill provides for tax incentives to encourage
investment in the United States. The bill permits the expensing
of research and experimental expenditures (including software
development costs) through 2025. It extends the 100 percent
bonus depreciation allowance and the allowance for
depreciation, amortization, or depletion in determining the
limitation on business interest. The bill terminates the
hazardous substance Superfund financing rate. It allows a
taxpayer election to disregard specified regulations when
determining if any tax is an income, war profits, or excess
profits tax. The bill imposes a 60 percent excise tax on buyers
of U.S. farmland by citizens of a country of concern (e.g., a
state supporter of terrorism) or by a private business entity
that is 10 percent or more owned by a citizen or business
entity domiciled in a country of concern. The bill repeals the
clean electricity production tax credit, the clean electricity
investment tax credit, the tax credit for previously owned
clean vehicles, and the tax credit for qualified commercial
clean vehicles. It modifies provisions of the clean vehicle tax
credit, including those relating to the base amount and battery
capacity.
d. H.R. 5687, the ``HSA Modernization Act of 2023''
On September 26, 2023, Representative Beth Van Duyne
introduced H.R. 5687, the HSA Modernization Act of 2023. On
September 28, 2023, the Committee on Ways and Means held a
markup and ordered H.R. 5687 favorably reported as amended by a
vote of 24 yeas to 18 nays. On February 13, 2024, H.R. 5687 was
placed on the Union Calendar, Calendar No. 317, and was
reported as amended by the Committee on Ways and Means.
This bill amends Section 223(c)(1)(C) of the Internal
Revenue Code to expand and modernize health savings accounts
(HSAs). Specifically, H.R. 5687 expands eligibility for
individuals to participate in Health Savings Accounts
(``HSAs'') who are veterans receiving care through the Veterans
Administration, working seniors on Medicare, Native Americans,
and those enrolled in certain health benefit exchange plans.
This bill also increases the contribution limits for HSAs to
better align with what an individual might owe in total out-of-
pocket expenses and deductibles and allows the use of an
individual's HSA funds to cover health care services that
occurred up to 60 days prior to the establishment of an HSA.
Finally, this legislation allows spouses to contribute ``catch-
up'' funds into the same HSA rather than having to establish
separate accounts for such contributions and increases access
to mental health and home health care services for those still
contributing to an HSA.
e. H.R. 5688, the ``Bipartisan HSA Improvement Act of 2023''
On September 26, 2023, Representative Lloyd Smucker
introduced H.R. 5688, the Bipartisan HSA Improvement Act of
2023. On September 28, 2023, the Committee on Ways and Means
held a markup and ordered H.R. 5688 favorably reported as
amended by a vote of 28 yeas to 14 nays. On February 26, 2024,
H.R. 5688 was placed on the Union Calendar, Calendar No. 330,
and was reported as amended by the Committee on Ways and Means.
This bill amends Section 223(c)(1) of the Internal Revenue
Code and expands access to HSAs. H.R. 5688 clarifies provisions
of the Internal Revenue Code to remove barriers for individuals
with HSAs from using those funds to access Direct Primary Care,
a health care delivery model which provides high-quality care
at lower cost for individuals of all ages and income, protects
employee access to health care at their workplace health center
by ensuring individuals who access that provided care are also
eligible to use HSAs, and allows individuals to maintain an HSA
even if the individual's spouse is enrolled in a flexible
spending arrangement (FSA). Currently, individuals are not
eligible for HSAs if their spouse is enrolled in an FSA.
Finally, this bill ensures employees may convert their FSA and
health reimbursement arranged (HRA) balances into an HSA
contribution upon enrolling in HDPD-HAS. The conversion amount
is capped at the annual FSA contribution limit for an
individual ($3,050 in 2023) and double that for family
coverage.
f. H.R. 5863, the ``Federal Disaster Tax Relief Act of 2023''
On October 2, 2023, Representative Greg Steube introduced
H.R. 5863, the Federal Disaster Tax Relief Act of 2023. On June
13, 2023, the Committee on Ways and Means held a markup and
ordered H.R. 5863 favorably reported as amended (H. Rept. 118-
348). This measure was incorporated into H.R. 7024 (see H.R.
7024, the Tax Relief for American Families and Workers Act). On
May 21, 2024, H.R. 5863 passed the House on motion to suspend
the rules and pass the bills, as amended by a recorded vote of
382-7 (Roll no. 219). On May 22, H.R. 5863 was received in the
Senate and read twice and referred to the Committee on Finance.
This bill extends rules for the treatment of certain
disaster-related personal casualty losses and provides tax
relief for losses due to wildfires and a certain incident
involving a train derailment.
Specifically, the bill excludes from taxpayer gross income,
for income tax purposes, any amount received by an individual
taxpayer as compensation for expenses or losses incurred due to
a qualified wildfire disaster (a disaster declared after 2014
as a result of a forest or range fire). It also excludes relief
payments for losses resulting from the East Palestine, Ohio,
train derailment on February 3, 2023.
g. H.R. 1432, the ``VETT Act''
On March 7, 2023, Representative Brad Wenstrup introduced
H.R. 1432, the VETT Act. On November 30, 2023, the Committee on
Ways and Means held a markup and ordered H.R. 1432 favorably
reported as amended by a vote of 42 yeas to 0 nays (H. Rept.
118-351).
This bill expands the deductibility of charitable
contributions to all federally chartered tax-exempt
organizations serving current and former members of the Armed
Forces.
h. H.R. 5988, the ``United States-Taiwan Expedited Double-Tax Relief
Act''
On October 19, 2023, Chairman Smith introduced H.R. 5988,
the United States-Taiwan Expedited Double-Tax Relief Act. On
November 30, 2023, the Committee on Ways and Means held a
markup and ordered H.R. 5988 favorably reported as amended (H.
Rept. 118-309). This measure was incorporated into H.R. 7024
(see H.R. 7024, the Tax Relief for American Families and
Workers Act).
This bill establishes special rules for the taxation of
residents of Taiwan with income from sources within the United
States. This includes the reduction of the rate of withholding
of taxes, the application of permanent establishment rules,
treatment of income from employment, and the determination of
the residency of citizens of Taiwan.
i. H.R. 6408, ``To amend the Internal Revenue Code of 1986 to terminate
the tax-exempt status of terrorist supporting organizations''
On November 14, 2023, Representative David Kustoff
introduced H.R. 6408, to amend the Internal Revenue Code of
1986 to terminate the tax-exempt status of terrorist supporting
organizations. On November 30, 2023, the Committee on Ways and
Means held a markup and ordered H.R. 6408 favorably reported as
amended by a vote of 41 yeas to 0 nays. On December 19, H.R.
6408 was placed on the Union Calendar, Calendar No. 270, and
was reported as amended by the Committee on Ways and Means (H.
Rept. 118-331). On April 15, 2024, H.R. 6408 passed the House
by a recorded vote of 382 yeas to 11 nays (Roll no. 121),
agreed to without objection. On April 16, H.R. 6408 was
received in the Senate and read twice and referred to the
Committee on Finance.
This bill suspends the tax-exempt status of a terrorist
supporting organization. The bill defines terrorist supporting
organization as any organization designated as having provided
(during the three-year period prior to its designation)
material support or resources to a terrorist organization in
excess of a de minimis amount. The Department of the Treasury
must provide notice to such an organization of its impending
designation and an opportunity to cure. Treasury must rescind a
designation that it determines was erroneous or if the
organization did not receive notice of designation. The bill
provides for administrative review by the Internal Revenue
Service Independent Office of Appeals of any dispute regarding
a designation of an organization as a terrorist supporting
organization. The U.S. district courts shall have exclusive
jurisdiction to review any such designation.
j. H.R. 7024, the ``Tax Relief for American Families and Workers Act of
2024''
On January 17, 2024, Chairman Smith introduced H.R. 7024,
the Tax Relief for American Families and Workers Actof2024. On
January 23, 2024, the Committee on Ways and Means held a markup
and ordered H.R. 7024 favorably reported as amended by a vote
of 40 yeas to 3 nays (H. Rept. 118-353). On January 31, 2024,
H.R. 7024 was passed in the House, as amended, by a recorded
vote of 357-70 (Roll no. 30). On March 21, 2024, H.R. 7024 was
read for a second time in the Senate and placed on the Senate
Legislative Calendar under General Orders (Calendar No. 349).
On August 1, cloture on the motion to proceed to the measure
was not invoked in the Senate by a recorded vote of 48 yeas to
44 nays. Senator Schumer filed a motion to reconsider the vote
by which cloture on the motion to proceed to the measure was
not invoked.
This bill increases and modifies child tax credit
provisions, increases depreciation allowances to promote
economic innovation and growth, provides special rules for the
taxation of residents of Taiwan with income from U.S. sources,
increases tax relief provisions for losses due to natural
disasters and wildfires, and increases the low-income housing
tax credit.
k. H.R. 7980, the ``End Chinese Dominance of Electric Vehicles in
America Act of 2024''
On April 15, 2024, Representative Carol Miller introduced
H.R. 7980, the End Chinese Dominance of Electric Vehicles in
America Act of 2024. On April 17, 2024, the Committee on Ways
and Means held a markup and ordered H.R. 7980 favorably
reported as amended by a vote of 22 yeas and 18 nays. On June
11, H.R. 7980 was placed on the Union Calendar, Calendar No.
454, and was reported as amended by the Committee on Ways and
Means (H. Rept. 118-550). On September 12, 2024, H.R. 7980 was
passed in the House as amended by a recorded vote of 217-192
(Roll no. 417).
This bill provides that Treasury must follow the same
definition of foreign entities of concern (FEOC) developed by
the Commerce Department for purposes of the electric vehicle
(EV) tax credit. This bill also modifies the EV tax credit to
exclude from eligibility vehicles the batteries of which
contain materials sourced from, and intellectual properties
attributable to, prohibited foreign entities.
l. H.R. 7983, the ``Stop Executive Overreach on Trade Agreements Act''
On April 15, 2024, Representative Michelle Fischbach
introduced H.R. 7983, the Stop Executive Overreach on Trade
Agreements Act. On April 17, 2024, the Committee on Ways and
Means held a markup and ordered H.R. 7983 favorably reported as
amended by a vote of 25 yeas and 16 nays.
This bill defines free trade agreement for purposes of the
clean vehicle tax credit.
m. H.R. 8915, the ``Education and Workforce Freedom Act''
On July 2, 2024, Representative Kevin Hern introduced H.R.
8915, the Education and Workforce Freedom Act. On July 9, 2024,
the Committee on Ways and Means held a markup and ordered H.R.
8915 favorably reported as amended by a 23 yeas to 13 nays.
This bill amends Section 529(c)(7) of the Internal Revenue
Code to expand the expenses treated as qualified higher
education expenses for purposes of 529 accounts to include
additional elementary and secondary school expenses and certain
postsecondary credentialing expenses.
n. H.R. 8913, the ``Protecting American Students Act''
On July 2, 2024, Representative Drew Ferguson introduced
H.R. 8913, the Protecting American Students Act. On July 9,
2024, the Committee on Ways and Means held a markup and ordered
H.R. 8913 favorably reported as amended by a 24 yeas to 13
nays.
This bill amends the endowment tax formula to account only
for students eligible for federal financial assistance under
the Higher Education Act (HEA, 20 USC 1091 (a)(5)). This
includes students who are: a citizen, national, or permanent
resident of the United States; or able to provide evidence from
the Immigration and Naturalization Service that they are in the
United States for other than a temporary purpose with the
intention of becoming a citizen or permanent resident. This
would not include students who are in the U.S. temporarily or
on a student visa. This bill incentivizes universities to
either enroll more American students or spend more of their
endowment funds on those students to avoid being subject to the
endowment tax. This bill would subject roughly 10 to 12
additional schools to the endowment tax, all of which could
avoid the tax by admitting more American students or spending
down their endowments.
o. H.R. 9462, the ``Educational Choice for Children Act of 2024''
On September 9, 2024, Representative Adrian Smith
introduced H.R. 9462, the Educational Choice for Children Act
of 2024. On September 11, 2024, the Committee on Ways and Means
held a markup and ordered H.R. 9462 favorably reported as
amended by a 23 yeas to 16 nays.
This bill provides a charitable donation incentive for
individuals and businesses to fund scholarship awards for
students which would cover expenses related to K-12 public and
private education. An estimated two million students in any
elementary or secondary education setting, including
homeschool, would be eligible to receive a scholarship.
Permissible use of scholarships awards includes tuition, fees,
book supplies, and equipment for the enrollment or attendance
at an elementary or secondary school.
p. H.R. 9461, the ``USA Workforce Investment Act''
On September 9, 2024, Representative Lloyd Smucker
introduced H.R. 9461, the USA Workforce Investment Act. On
September 11, 2024, the Committee on Ways and Means held a
markup and ordered H.R. 9461 favorably reported as amended by a
22 yeas to 15 nays.
This bill allows a credit against tax for charitable
donations to nonprofit organizations providing workforce
training by adding Section 25F for contributions to workforce
development and apprenticeship training programs.
q. H.R. 190, the ``Saving Gig Economy Taxpayers Act''
On January 9, 2023, Representative Carol Miller introduced
H.R. 190, the Saving Gig Economy Taxpayers Act. On September
11, 2024, the Committee on Ways and Means held a markup and
ordered H.R. 190 favorably reported as amended by a 22 yeas to
16 nays.
This bill modifies requirements for third-party settlement
organizations to eliminate their reporting requirement with
respect to the transactions of their participating payees
unless they have earned more than $20,000 on more than 200
separate transactions in an applicable tax period. A third-
party settlement organization is the central organization that
has the contractual obligation to make payments to
participating payees (generally, a merchant or business) in a
third-party payment network.
r. H.R. 3269, the ``Law Enforcement Innovate to De-Escalate Act''
On May 11, 2023, Representative Greg Stanton introduced
H.R. 3269, the Law Enforcement Innovate to De-Escalate Act. On
September 11, 2024, the Committee on Ways and Means held a
markup and ordered H.R. 3269 favorably reported as amended by a
21 yeas to 15 nays.
This bill amends Section 921 (a) of title 18 of the United
States Code to include ``less-than-lethal projectile device''
for the purpose of omitting these devices from the definition
of ``firearm'' and amends section 4182 of the Internal Revenue
Code to include a subsection that ensures Section 4181 of the
United States Code does not apply to less-than-lethal
projectile devices. Section 4181 includes the 10 percent sales
tax on pistols and revolvers and 11 percent sales tax on other
firearms, shells, and cartridges. This bill ensures that less-
than-lethal projectile devices are not subject to the tax under
Section 4181 of the United States Code.
B. Legislative Review of Trade Issues
1. BILLS ENACTED INTO LAW DURING THE 118TH CONGRESS
a. H.R. 4004, the ``United States-Taiwan Initiative on 21st-Century
Trade First Agreement Implementation Act''
On June 12, 2023, Chairman Jason Smith (R-MO), Ranking
Member Richard Neal (D-MA), Trade Subcommittee Chairman Adrian
Smith (R-NE), Trade Subcommittee Ranking Member Earl Blumenauer
(D-OR), and twenty-six additional original cosponsors
introduced H.R. 4004, the United States-Taiwan Initiative on
21st-Century Trade First Agreement Implementation Act. On June
13, 2023, the House Committee on Ways and Means held a markup
and favorably reported the bill, as amended, by a roll call
vote of 42-0. The Committee filed H. Rept. 118-116 on June 21,
2023. On June 21, 2023, the House agreed to suspend the rules
and passed H.R. 4004 by voice vote. On July 18, 2023, H.R. 4004
passed the Senate by unanimous consent. On August 7, 2023, H.R.
4004 was signed by the President and became Public Law No. 118-
13.
b. H.R. 1568, the ``Moving Americans Privacy Protection Act.''
Rep. Michael Waltz (R-FL) and Rep. Bill Pascrell Jr. (D-NJ)
introduced H.R. 1568, the Moving Americans Privacy Protection
Act, on March 10, 2023. On November 2, 2023, the House
Committee on Ways and Means held a markup and favorably
reported the bill, as amended, by a roll call vote of 41-0. The
Committee filed H. Rept. 118-287 on December 1, 2023. On
January 18, 2024, the House agreed to suspend the rules and
passed H.R. 1568 by voice vote. On January 31, 2024, the Senate
passed H.R. 1568 by unanimous consent. On February 9, 2024,
H.R. 1568 was signed by the President and became Public Law No.
118-39.
2. OTHER PROPOSALS DURING THE 118TH CONGRESS
a. H.J. Res. 39, Disapproving the rule submitted by the Department of
Commerce relating to ``Procedures Covering Suspension of
Liquidation, Duties and Estimated Duties in Accord With
Presidential Proclamation 10414''
On March 7, 2023, Rep. Bill Posey (R-FL) introduced H.J.
Res. 39, a Congressional Review Act resolution to nullify a
final rule submitted by the Department of Commerce that allowed
solar products from Cambodia, Malaysia, Thailand, and Vietnam,
for a two-year period, to enter the United States without
payment of additional duties despite a finding by the
Department of Commerce that these solar products circumvent a
trade remedy order on solar products from China. On April 19,
2023, the Committee on Ways and Means held a markup and
favorably reported the resolution by a roll call vote of 26-13.
The Committee filed H. Rept. 118-38 on April 21, 2023. On April
28, 2023, the House passed the resolution by a recorded vote of
221-202. On May 3, 2023, the Senate passed the resolution by a
vote of 56-41. On May 16, 2023, President Biden vetoed the
resolution. On May 24, 2023, the House vote to override the
President's veto failed to obtain the necessary 2/3 majority,
with a roll call vote of 214-205.
b. H.R. 5862, ``To amend the Homeland Security Act of 2002 relating to
authority of U.S. Customs and Border Protection to consolidate,
modify, or reorganize Customs revenue functions''
On October 2, 2023, Rep. Michelle Steel (R-CA) and Rep.
Jimmy Panetta (D-CA) introduced H.R. 5862, a bill to expand the
authority of U.S. Customs and Border Protection to consolidate,
modify, or reorganize customs revenue functions. On November 2,
2023, the House Committee on Ways and Means held a markup and
favorably reported the bill, as amended, by a roll call vote of
40-0. On January 17, 2024, the House suspended the rules and
passed the bill as amended by a recorded vote of 403-9. There
was no action taken by the Senate.
c. H.R. 529, the ``Extending Limits of U.S. Customs Waters Act''
On January 25, 2023, Rep. Michael Waltz (R-FL), Rep. Maria
Elvira Salazar (R-FL), and Rep. Brian Mast (R-FL) introduced
H.R. 529, a bill to extend the customs waters of the United
States. On November 30, 2023, the Committee on Ways and Means
held a markup and favorably reported the bill, as amended, by a
roll call vote of 37-0. The Committee filed H. Rept. 118-436,
Part I on April 2, 2024, and filed H. Rept. 118-436, Part II on
April 5, 2024. On April 30, 2024, the House passed the bill by
a recorded vote of 402-6. There was no action taken by the
Senate.
d. H.R. 5179, the ``Anti-BDS Labeling Act''
On August 8, 2023, Rep. Claudia Tenney (R-NY) introduced
H.R. 5179, a bill to provide statutory authority for the
continuation of United States policy related to country of
origin marking for imported goods that are produced in the West
Bank or Gaza. On April 17, 2024, the Committee on Ways and
Means held a markup and favorably reported the bill, as
amended, by a roll call vote of 25-17. The Committee filed H.
Rept. 118-661 on September 10, 2024. On September 18, 2024, the
House passed the bill by a recorded vote of 231-189. There was
no action taken by the Senate.
e. H.R. 7981, the ``Stop China's Exploitation of Congolese Children and
Adult Forced Labor through Cobalt Mining Act''
On April 15, 2024, Rep. Chris Smith (R-NJ) introduced H.R.
7981, a bill to ensure that goods made using or containing
cobalt extracted or processed with the use of child or forced
labor in the Democratic Republic of the Congo do not enter the
United States market. On April 17, 2024, the Committee on Ways
and Means held a markup and favorably reported the bill, as
amended, by a roll call vote of 30-12. No further action was
taken in the House.
f. H.R. 7983, the ``Stop Executive Overreach on Trade Agreements''
On April 15, 2024, Rep. Michelle Fischbach (R-MN)
introduced H.R. 7983, a bill to define free trade agreement for
purposes of the clean vehicle tax credit. On April 17, 2024,
the Committee on Ways and Means held a markup and favorably
reported the bill, as amended, by a roll call vote of 25-16. No
further action was taken in the House.
g. H.R. 7979, the ``End China's De Minimis Abuse Act''
On April 15, 2024, Rep. Greg Murphy (R-NC) introduced H.R.
7979, a bill to prohibit certain U.S. imports from receiving de
minimis treatment and to establish certain related civil
penalties. On April 17, 2024, the Committee on Ways and Means
held a markup and favorably reported the bill, as amended, by a
roll call vote of 24-18. No further action was taken in the
House.
h. H.R. 7986, the ``Generalized System of Preferences Reform Act''
On April 15, 2024, Rep. Adrian Smith (R-NE) introduced H.R.
7986, a bill to modify and reauthorize the Generalized System
of Preferences. On April 17, 2024, the Committee on Ways and
Means held a markup and favorably reported the bill by a roll
call vote of 25-17. No further action was taken in the House.
i. H.R. 3796, ``To provide for the extension of taxes funding the
Airport and Airway Trust Fund and to require the designation of
certain airports as ports of entry''
On June 5, 2023, Rep. Jason Smith (R-MO) introduced H.R.
3796, a bill to extend certain excise taxes related to air
travel and to require the designation of certain airports as
ports of entry. On June 7, 2023, the Committee on Ways and
Means held a markup and favorably reported the bill, as
amended, by a roll call vote of 23-18. On June 12, 2023, the
Committee filed H. Rept. 118-105 and the bill was placed on the
Union Calendar.
C. Legislative Review of Health Issues
a. H.R. 3797, the ``Paperwork Burden Reduction Act''
On June 5, 2023, Representatives Jason Smith and Jimmy
Panetta introduced H.R. 3797, the Paperwork Burden Reduction
Act. On June 21, 2023, the House agreed to suspend the rules
and pass the bill as amended by voice vote.
H.R. 3797 codifies the Treasury rule allowing for 1095-B
forms available to be requested online. Furthermore, it extends
this flexibility to employers providing 1095-C forms, reducing
unnecessary paperwork mandates while ensuring the form is still
available to employees who may need it.
b. H.R. 3801, the ``Employer Reporting Improvement Act''
On June 5, 2023, Representatives Adrian Smith and Mike
Thompson introduced H.R. 3801, the Employer Reporting
Improvement Act. On June 21, 2023, the House agreed to suspend
the rules and pass the bill as amended by voice vote.
H.R. 3801 provides employers with greater flexibility in
the reporting related to employee health coverage. It extends
the appeal period for potential penalties to no sooner than 90
days and creates a six-year statute of limitations on assessing
penalties.
c. H.R. 1843, the ``Telehealth Expansion Act of 2023''
On March 28, 2023, Representatives Michelle Steel, Adrian
Smith, Brad Schneider, and Susie Lee introduced H.R. 1843, the
Telehealth Expansion Act of 2023. On June 7, 2023, the bill
passed the Committee on Ways and Means by a vote of 30-12.
H.R. 1843 permanently extends the option to provide first
dollar coverage telehealth flexibilities for employers offering
High Deductible Health Plans.
d. H.R. 3800, the ``Chronic Disease Flexible Coverage Act''
On June 5, 2023, Representatives Brad Wenstrup and Earl
Blumenauer introduced H.R. 3800, the Chronic Disease Flexible
Coverage Act. On September 17, 2024, the House agreed to
suspend the rules and pass the bill as amended by voice vote.
H.R. 3800 provides statutory authority for certain
guidance from the Internal Revenue Service that expands the
types of preventive care that maybe offered under high
deductible health plans without a deductible.
e. H.R. 3798, the ``Small Business Flexibility Act''
On June 5, 2023, Representative Claudia Tenney introduced
H.R. 3798, the Small Business Flexibility Act. On June 7, 2023,
the bill passed the Committee on Ways and Means by a vote of
36-3.
H.R. 3798 requires the Treasury to notify businesses of
the various flexible coverage options available to them,
including Individual Coverage Health Reimbursement
Arrangements, Qualified Small Employer Health Reimbursement
Arrangements, and the Small Business Health Care Tax Credit.
f. H.R. 3799, the ``Custom Health Option and Individual Care Expense
Arrangement Act''
On June 5, 2023, Representative Kevin Hern introduced H.R.
3799, the Custom Health Option and Individual Care Expense
Arrangement Act. On June 21, 2023, the House agreed to passage
of the bill by a vote of 220-209.
H.R. 3799 codifies employers' ability to offer Individual
Coverage Health Reimbursement Arrangements.
g. H.R. 4822, the ``Health Care Price Transparency Act of 2023''
On July 24, 2023, Representative Jason Smith introduced
H.R. 4822, the Health Care Price Transparency Act of 2023. On
July 26, 2023, the bill passed the Committee on Ways and Means
by a vote of 25-16.
H.R. 4822 codifies and makes modifications to the
Department of Health and Human Services price transparency
regulations for hospitals and health insurance companies
operating in the group and individual market and expands
certain transparency requirements to laboratories, imaging
providers, and ambulatory surgical centers. The bill also
provides additional oversight of pharmacy benefit managers
serving group and individual market customers.
h. H.R. 3284, the ``Providers and Payers COMPETE Act''
On May 15, 2023, Representatives Michael Burgess and Debbie
Dingell introduced H.R. 3284, the Providers and Payers COMPETE
Act. On July 26, 2023, the bill passed the Committee on Ways
and Means by a vote of 23-17.
H.R. 3284 requires the Centers for Medicare & Medicaid
Services (CMS) to report annually on how Medicare regulatory
changes affect provider and payer consolidation, including
public input on proposed rules. It also tasks the Center for
Medicare and Medicaid Innovation with evaluating the impact of
tested models on consolidation.
i. H.R. 5688, the ``Bipartisan HSA Improvement Act of 2023''
On September 26, 2023, Representatives Lloyd Smucker and
Earl Blumenauer introduced H.R. 5688, the Bipartisan HSA
Improvement Act of 2023. On September 28, 2023, the bill passed
the Committee on Ways and Means by a vote of 28-14.
H.R. 5688 would amend the Internal Revenue Code to expand
eligibility for health savings accounts (HSAs) and, in certain
circumstances, allow distributions from health flexible
spending arrangements (FSAs) and health reimbursement
arrangements into HSAs.
j. H.R. 5687, the ``HSA Modernization Act of 2023''
On September 26, 2023, Representative Beth Van Duyne
introduced H.R. 5687, the HSA Modernization Act of 2023. On
September 28, 2023, the bill passed the Committee on Ways and
Means by a vote of 24-18.
H.R. 5687 would increase contribution limits and expand
eligibility for health savings accounts.
k. H.R. 7513, the ``Protecting America's Seniors' Access to Care Act''
On March 1, 2024, Representative Michelle Fischbach
introduced H.R. 7513, the Protecting America's Seniors' Access
to Care Act. On March 6, 2024, the bill passed the Committee on
Ways and Means by a vote of 26-17.
H.R. 7513 prohibits the Secretary of Health and Human
Services from finalizing a proposed rule regarding minimum
staffing for skilled nursing facilities and prohibits the
Secretary from promulgating any similar rule in the future.
l. H.R. 5074, the ``Kidney PATIENT Act of 2023''
On July 28, 2023, Representatives Earl ``Buddy'' Carter,
Carol Miller, Ann Kuster, and Terri Sewell introduced H.R.
5074, Kidney PATIENT Act of 2023. On March 20, 2023, the bill
passed the Committee on Ways and Means by a vote of 41-1.
H.R. 5074 amends the American Taxpayer Relief Act of 2012
to delay implementation of the inclusion of oral-only end stage
renal disease (ESRD) drugs in the Medicare ESRD prospective
payment system until after January 1, 2027.
m. H.R. 7512, the ``Real-Time Benefit Tool Implementation Act''
On March 1, 2024, Representatives Jodey Arrington and Jimmy
Panetta introduced H.R. 7512, the Real-Time Benefit Tool
Implementation Act. On March 6, 2024, the bill passed the
Committee on Ways and Means by a vote of 42-0.
H.R. 7512 sets a deadline by which Medicare prescription
drug plan (PDP) sponsors must implement an electronic, real-
time benefit tool.
n. H.R. 8261, the ``Preserving Telehealth, Hospital, and Ambulance
Access Act''
On May 7, 2024, Representatives David Schweikert and Mike
Thompson introduced H.R. 8261, the Preserving Telehealth,
Hospital, and Ambulance Access Act. On May 8, 2024, the bill
passed the Committee on Ways and Means by a vote of 41-0.
H.R. 8261 extends certain flexibilities and payment
adjustments under the Medicare program, including seniors'
access to telehealth services.
o. H.R. 7931, the ``PEAKS Act''
On April 10, 2024, Representatives Carol Miller and Yadira
Caraveo introduced H.R. 7931, the PEAKS Act. On May 8, 2023,
the bill passed the Committee on Ways and Means by a vote of
24-18.
H.R. 7931 changes the distance requirements that determine
fee schedule payments for ambulance services provided by
Critical Access Hospitals located in mountainous areas or areas
served only by secondary roads.
p. H.R. 8245, the ``Rural Hospital Stabilization Act''
On May 6, 2024, Representative Randy Feenstra introduced
H.R. 8245, the Rural Hospital Stabilization Act. On May 8,
2024, the bill passed the Committee on Ways and Means by a vote
of 24-18.
H.R. 8245 amends title XVIII of the Social Security Act to
establish the Rural Hospital Stabilization Pilot Program to
provide grants to rural hospitals for purposes of ensuring
local access to services.
q. H.R. 8244, the ``Ensuring Seniors' Access to Quality Care Act''
On May 6, 2024, Representatives Ron Estes and Gerald
Connolly introduced H.R. 8244, the Ensuring Seniors' Access to
Quality Care Act. On May 8, 2024, the bill passed the Committee
on Ways and Means by a vote of 25-18.
H.R. 8244 amends titles XVIII and XIX of the Social
Security Act to modify requirements for approval of certain
skilled nursing facility and nursing facility nursing aide
training and competency evaluation programs under the Medicare
and Medicaid program.
r. H.R. 8235, the ``Rural Physician Workforce Preservation Act''
On May 2, 2024, Representative Gregory Murphy introduced
H.R. 8235, the Rural Physician Workforce Preservation Act. On
May 8, 2024, the bill passed the Committee on Ways and Means by
a vote of 24-16.
H.R. 8235 amends title XVIII of the Social Security Act to
modify the distribution of certain additional graduate medical
education positions under the Medicare program to require new
residency slots intended for rural hospitals to be awarded to
geographically rural hospitals.
s. H.R. 8246, the ``Second Chances for Rural Hospitals Act''
On May 6, 2024, Representative Jodey Arrington introduced
H.R. 8246, the Second Chances for Rural Hospitals Act. On May
8, 2024, the bill passed the Committee on Ways and Means by a
vote of 24-16.
H.R. 8246 amends title XVIII of the Social Security Act to
modify the criteria for the designation of rural emergency
hospitals.
t. H.R. 2407, the ``Nancy Gardner Sewell Medicare Multi-Cancer Early
Detection Screening Coverage Act''
On March 30, 2023, Representatives Jodey Arrington, Terri
Sewell, Richard Hudson, and Paul Ruiz introduced H.R. 2407, the
Nancy Gardner Sewell Medicare Multi-Cancer Early Detection
Screening Coverage Act. On June 27, 2024, the bill passed the
Committee on Ways and Means by a vote of 38-0.
H.R. 2407 allows for Medicare coverage and payment for
multi-cancer early detection (MCED) screening tests that are
approved by the Food and Drug Administration and that are used
to screen for cancer across many cancer types, once per year
for certain individuals. Once a MCED screening test is
recommended with a grade of A or B by the United States
Preventive Services Task Force (USPSTF) and covered as a
preventive service, such coverage limitations would not apply.
u. H.R. 8816, the ``American Medical Innovation and Investment Act''
On June 25, 2024, Representative Vern Buchanan introduced
H.R. 8816, the American Medical Innovation and Investment Act.
On June 27, 2024, the bill passed the Committee on Ways and
Means by a vote of 40-0.
H.R. 8816 changes Medicare's treatment of Alzheimer's
cognitive impairment detection tests, coverage decision
timelines, and home infusion coverage. The bill would also
require the Secretary to issue guidance on payment for
prescription digital therapeutics and certain items involving
artificial intelligence and establish a medically tailored
home-delivered meals demonstration.
v. H.R. 1691, the ``Ensuring Patient Access to Critical Breakthrough
Products Act of 2023''
On March 22, 2023, Representatives Brad Wenstrup, Suzan
DelBene, Gus Bilirakis, Tony Cardenas, Blake Moore, Terri
Sewell, Brett Guthrie, and Anna Eshoo introduced H.R. 1691, the
Ensuring Patient Access to Critical Break through Products Act
of 2023. On June 27, 2024, the bill passed the Committee on
Ways and Means by a vote of 36-5.
H.R. 1691 provides for Medicare coverage of medical devices
approved under the Food and Drug Administration (FDA)
Breakthrough Devices Program and allows designated medical
breakthrough devices to be temporarily covered under Medicare
during a four-year transitional period.
w. H.R. 4818, the ``Treat and Reduce Obesity Act of 2023''
On July 20, 2023, Representatives Brad Wenstrup, Raul Ruiz,
Mariannette Miller-Meeks, and Gwen Moore introduced H.R. 4818,
the Treat and Reduce Obesity Act of 2023. On June 27, 2024, the
bill passed the Committee on Ways and Means by a vote of 36-4.
H.R. 4818 allows for Medicare coverage of anti-obesity
medications for newly eligible Medicare beneficiaries whose
health insurance covered anti-obesity medications immediately
prior to enrolling in Part D and who were continuously using
the anti-obesity medications for a full year prior to Part D
enrollment. Additionally, the bill requires Medicare to re-
evaluate its coverage of intensive behavioral therapy (IBT) for
obesity.
D. Legislative Review of Work and Welfare Issues
1. BILLS ENACTED INTO LAW DURING THE 118TH CONGRESS
a. Fiscal Responsibility Act of 2023 (P.L. 118-5)
On May 29, 2023, Representative Patrick McHenry introduced
H.R. 3746, the Fiscal Responsibility Act of 2023. On May 31,
2023, the House passed the bill by a recorded vote of 314-117
(Roll no. 243). On June 1, 2023, the Senate passed H.R. 3746 by
a recorded vote of 63-36 (Recorded Vote Number: 146). On June
3, 2023, H.R. 3746 was signed by the President and became
Public Law No. 118-5.
P.L. 118-5 includes provisions in Division C, Title 1 to
improve accountability and strengthen work requirements in the
Temporary Assistance to Needy Families (TANF) program
including: changing the base year for calculation of the case
load reduction credit from 2005 to 2015 (Section 301);
establishing pilot projects to evaluate workout comes for TANF
recipients (Section 302); excluding families receiving less
than $35 in assistance from a separate program from the work
participation rate calculation (Section 303); and requiring the
Department of Health and Human Services to collect data from
states on outcome metrics for TANF recipients (Section 304).
b. Continuing Appropriations Act, 2024 and Other Extensions Act (P.L.
118-15)
On September 30, 2023, Representative Kay Granger
introduced H.R. 5860, the Continuing Appropriations Act, 2024
and Other Extensions Act. On September 30, 2023, the House
passed the bill, as amended, under suspension of the rules by a
recorded vote of 335-19 (Roll no. 513). On September 30, 2023,
the Senate passed H.R. 5860, as amended, by a recorded vote of
88-9 (Recorded Vote Number: 247). On September 30, 2023, H.R.
5860 was signed by the President and became Public Law No. 118-
15.
P.L. 118-15 includes a provision to continue the TANF
program and Part B of Title IV of the Social Security Act
through November 17, 2023.
c. Further Continuing Appropriations and Other Extensions Act, 2024
(P.L. 118-22)
On November 13, 2023, Representative Kay Granger introduced
H.R. 6363, the Further Continuing Appropriations and Other
Extensions Act, 2024. On November 14, 2023, the House passed
the bill, as amended, under suspension of the rules by a
recorded vote of 336-95 (Roll no. 658). On November 15, 2023,
the Senate passed H.R. 6363, as amended, by a recorded vote of
87-11 (Recorded Vote Number: 312). On November 17, 2023, H.R.
6363 was signed by the President and became Public Law No. 118-
22.
P.L. 118-22 continues the provisions of P.L. 118-15,
extending the TANF program through February 2, 2024.
d. Making further continuing appropriations for the fiscal year ending
September 30, 2024, and for other purposes (P.L. 118-35)
On April 26, 2023, Representative Garrett Graves introduced
H.R. 2872, Making further continuing appropriations for the
fiscal year ending September 30, 2024, and for other purposes.
On September 20, 2023, the House passed the bill as amended
under suspension of the rules by a voice vote. On January 18,
2024, the Senate passed H.R. 2872 as amended by a recorded vote
of 77-18 (Recorded Vote Number: 12). On January 18, 2024, the
House passed the bill with the Senate amendment, by a recorded
vote of 314-108 (Roll. No. 15). On January 19, 2024, H.R. 2872
was signed by the President and became Public Law No. 118-35.
P.L. 118-35 continues the provisions of P.L. 118-15,
extending the TANF program through March 8, 2024.
e. Extension of Continuing Appropriations and Other Matters Act, 2024
(P.L. 118-40)
On February 28, 2024, Representative Kay Granger introduced
H.R. 7463, Extension of Continuing Appropriations and Other
Matters Act, 2024. On February 29, 2024, the House passed the
bill under suspension of the rules by a recorded vote of 320-99
(Roll no. 58). On February 29, 2024, the Senate passed H.R.
7463 by a recorded vote of 77-13 (Recorded Vote Number: 67). On
March 1, 2024, H.R. 7463 was signed by the President and became
Public Law No. 118-40.
P.L. 118-40 continues the provisions of P.L. 118-15,
extending the TANF program through March 22, 2024.
f. Consolidated Appropriations Act, 2024 (P.L. 118-42)
On June 27, 2023, Representative John R. Carter introduced
H.R. 4366, Consolidated Appropriations Act, 2024. On July 27,
2023, the House passed the bill by a recorded vote of 219-211
(Roll no. 380). On November 1, 2023, the Senate passed H.R.
4366, as amended, by a recorded vote of 82-15 (Recorded Vote
Number: 284). On March 6, 2024, the House agreed to the Senate
amendment with an amendment. On March 8, 2024, the Senate
agreed to the House amendment to Senate Amendment by a recorded
vote of 75-22 (Recorded Vote Number 84). On March 9, 2024, H.R.
4366 was signed by the President and became Public Law No. 118-
42.
P.L. 118-42 continues the provisions of P.L. 118-40,
extending the TANF program through September 30, 2024. P.L.
118-42 continues the provisions of P.L. 118-15, extending part
B of title IV of the Social Security Act through December 31,
2024.
g. Continuing Appropriations and Extensions Act, 2025 (P.L. 118-83)
On September 23, 2024, Representative Tom Cole introduced
H.R. 9747, Continuing Appropriations and Extensions Act, 2025.
On September 25, 2024, the House passed the bill under
suspension of the rules by a recorded vote of 341-82 (Roll no.
450). On September 25, 2024, the Senate passed H.R. 9747 by a
recorded vote of 78-18 (Recorded Vote Number: 255). On
September 26, H.R. 9747 was signed by the President and became
Public Law No. 118-83.
P.L. 118-83 continues the provisions of P.L. 118-15,
extending the TANF program through December 20, 2024.
2. OTHER PROPOSALS DURING THE 118TH CONGRESS
a. H.R. 2811, the ``Limit, Save, Grow Act''
On April 25, 2023, Representative Jodey Arrington
introduced H.R. 2811, the Limit, Save, Grow Act of 2023. On
April 26, 2023, the bill passed the House by a recorded vote of
217-215 (Roll no. 199).
H.R. 2811 included provisions in Division C, Title 1
Temporary Assistance for Needy Families to base the caseload
reduction credit on 2022 (Section 301) caseloads, eliminate
excess maintenance of effort spending in determining caseload
reduction credit (Section 302), exclude families receiving less
than $35 from another state program from the work participation
rate (Section 303), and report of work outcomes (Section 304).
A modified version of these provisions was included in P.L.
118-5.
b. H.R. 6918, the ``Supporting Pregnant and Parenting Women and
Families Act''
On January 9, 2024, Representative Michelle Fischbach
introduced H.R. 6918, the Supporting Pregnant and Parenting
Women and Families Act. On January 16, 2024, the Committee on
Ways and Means held a markup and ordered H.R. 6918, as amended,
favorably reported, by a recorded vote of 24-18. On January 18,
2024, the bill passed the House by a recorded vote of 214-208
(Roll no. 17).
H.R. 6918 prohibits the Administration for Children and
Families (ACF) from finalizing, implementing, or enforcing
(with respect to certain pregnancy centers) a provision of a
proposed rule modifying the standard for a state's reasonable
use of funds under the TANF program.
c. H.R. 9076, the ``Protecting America's Children and Strengthening
Families Act''
On July 22, 2024, Representatives Darin LaHood and Danny K.
Davis introduced H.R. 9076, the Protecting America's Children
and Strengthening Families Act. On July 24, 2024, the Committee
on Ways and Means held a markup and ordered H.R. 9076, as
amended, favorably reported, by a recorded vote of 38-0. On
September 18, 2023, the bill passed the House under suspension
of the rules by a recorded vote of 405-10 (Roll no. 423).
H.R. 9076 reauthorizes Title IV-B for five years, increases
mandatory funding in Subpart 2 from $345 million to $420
million, including increases to the Court Improvement Program,
Regional Partnership Grants and tribal funding. The legislation
includes provisions to reduce paperwork and data reporting for
state agencies, strengthen support systems for grandparents and
relatives providing kinship care for children who would
otherwise enter foster care, improve access for Indian tribes
by streamlining funding, improve reporting on state compliance
with the Indian Child Welfare Act, ensure caseworkers have
access to technology and training, allow foster youth up to age
26 to be eligible for services, incorporate lived experience in
state child welfare plans, expand evidence-based services to
prevent child abuse and neglect, ensure children are not
separated from parents solely due to poverty-related neglect,
and evaluates the effectiveness of pre- and post-adoption
services available under Title IV-B. The bill also includes a
provision to establish a $30 million demonstration grant
program to strengthen relationships between children in foster
care and their incarcerated parents.
d. H.R. 2426, the ``Find and Protect Foster Youth Act''
On March 30, 2023, Representative Tony Gonzalez introduced
H.R. 2426, the Find and Protect Foster Youth Act. On November
30, 2023, the Committee on Ways and Means held a markup and
ordered H.R. 2426 as amended favorably reported, by a recorded
vote of 41-0. H.R. 2426 is incorporated in S. 1146, the Find
and Protect Foster Youth Act. On September 18, 2024, S. 1146
passed the House under suspension of the rules by a recorded
vote of 408-7 (Roll no. 422).
H.R. 2426 requires the Children's Bureau of the Office of
the Administration for Children and Families to provide states,
Indian tribes, and tribal organizations with information,
advice, educational materials, and technical assistance
relating to eliminating obstacles to identifying and responding
in a timely manner to reports of children missing from foster
care and other vulnerable foster youth.
e. H.R. 3058, the ``Recruiting Families Using Data Act of 2023''
On May 2, 2023, Representative Daniel T. Kildee introduced
H.R. 3058, the Recruiting Families Using Data Act of 2023. On
November 30, 2023, the Committee on Ways and Means held a
markup and ordered H.R. 3058 as amended favorably reported, by
a recorded vote of 42-0. On January 18, 2024, the bill passed
the House under suspension of the rules by voice vote.
H.R. 3058 requires state plans for child welfare services
to provide for the development and implementation of a family
partnership plan to improve foster care placement stability,
increase rates of kinship placements, and align the composition
of foster and adoptive families with the needs of children in
or entering foster care. The Children's Bureau of the Office of
the Administration for Children and Families also must include
in its annual report information from states about the number,
demographics, and characteristics of foster and adoptive
families as well as a summary of the challenges related to
recruiting and being foster or adoptive parents.
f. H.R. 7906, the ``Strengthening State and Tribal Child Support
Enforcement Act''
On April 9, 2024, Representative Kevin Hern introduced H.R.
7906, the Strengthening State and Tribal Child Support
Enforcement Act. On July 24, 2024, the Committee on Ways and
Means held a markup and ordered H.R. 7906, as amended,
favorably reported, by a recorded vote of 37-0. H.R. 7906 was
incorporated into Title 2 of H.R. 9076, the Supporting
America's Children and Families Act, as amended. On September
18, 2023, H.R. 7906 passed the House under suspension of the
rules by a recorded vote of 405-10 (Roll no. 423).
H.R. 7906 provides State and tribal child support
enforcement agencies with the authority to fully redisclose tax
information received to their contractors to the extent
necessary to enforce, collect, and locate individuals who owe
past-due child support. The bill also provides tribal child
support agencies with the ability to request an offset of an
individual's tax refund for past-due child support and the same
access to confidential return information as their Federal,
State, and local counterparts.
g. H.R. 5861, the ``BRIDGE for Workers Act''
On October 2, 2023, Representative Darin LaHood introduced
H.R. 5861, the BRIDGE for Workers Act. On November 2, 2023, the
Committee on Ways and Means held a markup and ordered H.R.
5861, as amended, favorably reported, by a recorded vote of 41-
0. On September 17, 2024, the bill passed the House under
suspension of the rules by voice vote. On November 13, 2024,
the bill passed the Senate under unanimous consent. On November
25, 2024, the bill was signed into law by the President as P.L.
118-120.
H.R. 5861 provides technical corrections to clarify that
grants to states for Reemployment Services and Eligibility
Assessments (RESEA) may be used for any claimant receiving
unemployment compensation, not limited to those most likely to
exhaust their benefits.
h. H.R. 1163, the ``Protecting Taxpayers and Victims of Unemployment
Fraud Act''
On February 24, 2023, Representative Jason Smith introduced
H.R. 1163, the Protecting Taxpayers and Victims of Unemployment
Fraud Act. On April 6, 2023, the Committee on Ways and Means
held a markup and ordered H.R. 1163 as amended favorably
reported, by a recorded vote of 20-17. On May 11, 2023, the
bill passed the House by a recorded vote of 230-200 (Roll no.
211).
H.R. 1163 addresses fraud and overpayments of pandemic
unemployment insurance (UI) benefits authorized by the
Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
(P.L. 116-136), including by providing incentives for states to
investigate and recover overpayments made as a result of fraud.
The bill allows states to retain 25 percent of any recovered
fraudulent overpayments of federal funds, allows states to
retain 5 percent of any overpayments of regular and extended UI
benefits, extends from 3 to 10 years the time during which
states can recover overpayments of pandemic UI benefits,
provides waivers of statutory requirements regarding use of
merit staff for states to hire temporary staff to identify,
pursue, and recover fraudulent overpayments, and extends from 5
to 10 years the statute of limitations for federal criminal
charges or civil enforcement actions related to pandemic UI
fraud.
E. Legislative Review of Social Security Issues
1. PROPOSALS DURING THE 118TH CONGRESS
a. H.R. 3667, the ``Social Security Child Protection Act of 2023''
On May 25, 2023, Representative Brad Wenstrup and
Representative Earl Blumenauer introduced H.R. 3667. This bill
directs the SSA to issue new Social Security numbers (SSNs) to
children under the age of 14 who have their Social Security
card lost or stolen in the mail. On June 7, 2023, the Committee
favorably reported the bill, with amendment, to the House by a
vote of 43-0. Under suspension of the rules, the House passed
the bill by voice vote on January 18, 2024.
b. H.R. 3784, the ``Improving Social Security's Service to Victims of
Identity Theft Act''
On June 1, 2023, Chairman of the Social Security
Subcommittee, Drew Ferguson, and Ranking Member of the Social
Security Subcommittee, John Larson, introduced H.R. 3784. The
bill amends Title VII of the Social Security Act to require the
Social Security Administration to provide a single point of
contact to an individual whose SSN has been misused or whose
Social Security card has been lost in the mail. On June 7,
2023, the Committee favorably reported the bill, with
amendment, to the House by a vote of 43-0. The House suspended
the rules and passed by voice vote on September 17, 2024.
c. H.R. 6068, the ``Clergy Act''
On October 26, 2023, Representative Kevin McCarthy
introduced H.R. 6068. H.R. 6068 amends Title II of the Social
Security Act to allow for the permanent revocation of an
exemption from payment of Self-Employment Contributions Act
taxes on income associated with ministerial services performed
by certain church ministers and members of a religious order
(other than a member of a religious order who has taken a vow
of poverty as a member of such order), and Christian Science
practitioners. On November 2, 2023, the Committee favorably
reported the bill, with amendment, to the House by a vote of
41-0.
d. H.R. 82, the ``Social Security Fairness Act of 2023''
On January 9, 2023, Representative Garret Graves introduced
H.R. 82. H.R. 82 repeals two Social Security provisions
affecting the benefits of workers who receive a pension based
on earnings that were not covered by Social Security. Under
suspension of the rules, the House passed the bill by a vote of
327-75 on November 12, 2024. On December 21, 2024, H.R. 82
passed the Senate without amendment by a recorded vote of 76-
20. H.R. 82 was then presented to the President on December 27,
2024.
e. H.R. 5342, the ``Equal Treatment of Public Servants Act of 2023''
On September 5, 2023, Representative Jodey Arrington
introduced H.R. 5342. This bill phases in a new formula for
determining the benefit amounts of workers who have earnings
that were not covered by Social Security. The bill was not
agreed to when brought to the House floor under suspension of
the rules on November 12, 2024.
F. Legislative Review of Oversight Issues
1. BILLS PASSED BY THE HOUSE OF REPRESENTATIVES
DURING THE 118TH CONGRESS
a. H.R. 8292, the ``Taxpayer Data Protection Act.''
On May 8, 2024, Chairman Jason Smith introduced H.R. 8292.
On May 15, 2024, the Committee marked up H.R. 8282 and
favorably reported the bill as amended to the House of
Representatives. On September 17, 2024, the motion to suspend
the rules and pass H.R. 8292 as amended was agreed to by a
voice vote in the House of Representatives.
H.R. 8292 increases the maximum penalty for the
unauthorized disclosure of returns and return information and
ensures that each taxpayer impacted by a disclosure will count
as a separate and distinct violation of the law. The Taxpayer
Data Protection Act amends paragraphs (1), (2), (3), (4), and
(5) of 26 U.S.C. Sec. 7213(a) to increase the penalties for
unauthorized disclosure of taxpayer information. Specifically,
it increases the maximum fine and imprisonment period for an
unauthorized disclosure of 26 U.S.C. Sec. 6103 information from
``$5,000, or imprisonment of not more than 5 years'' to
``$250,000, or imprisonment of not more than 10 years.'' This
fine amount is consistent with 18 U.S.C. Sec. 3571. The bill
also adds language to ensure every impacted taxpayer counts as
a distinct instance of a disclosure. Imposing a more serious
maximum sentence will help deter the unauthorized disclosure of
taxpayer information in the future.
b. H.R. 9495, the ``Stop Terror-Financing and Tax Penalties on American
Hostages Act.''
On September 9, 2024, Representative Claudia Tenney
introduced H.R. 9495. On September 11, 2024, the Committee
marked up H.R. 9495 and favorably reported the bill, as
amended, to the House of Representatives. On November 21, 2024,
H.R. 9495 passed the House of Representatives by a rollcall
vote of 219 yeas-184 nays.
H.R. 9495 aids Americans wrongfully held abroad, as well as
their families, by providing the Internal Revenue Service
(``IRS'') with the tools to ensure that American citizens who
have been taken hostage or wrongfully detained abroad do not
incur penalties for late tax payments while they are in
captivity.
This legislation also addresses abuse of the U.S. tax-
exempt sector by prohibiting organizations from maintaining
tax-exempt status if they are found to have provided material
support or resources to a terrorist or terrorist-supporting
organization within a three-year period. As part of this
process, the bill establishes procedures for the Secretary of
the U.S. Department of the Treasury to provide notice to such
organizations, for organizations to refute the designation, or
for the designation to be rescinded.
2. OTHER PROPOSALS DURING THE 118TH CONGRESS
a. H.R. 8290, the ``Foreign Grant Reporting Act.''
On May 8, 2024, Representative Lloyd Smucker introduced
H.R. 8290. On May 15, 2024, the Committee marked up H.R. 8290
and favorably reported the bill, as amended, to the House of
Representatives. H.R. 8290 requires section 501(c)
organizations to report additional information about grants
made to foreign receipts.
b. H.R. 8291, the ``End Zuckerbucks Act.''
On May 8, 2024, Representative Claudia Tenney introduced
H.R. 8291. On May 15, 2024, the Committee marked up H.R. 8291
and favorable reported the bill as amended to the House of
Representatives.
H.R. 8291 provides that, with limited exceptions, an
organization does not qualify for Federal tax-exempt status as
an organization described in section 501(c)(3) of the Internal
Revenue Code if it provides funding to a State or local
government for the purposes of funding the administration of
elections for public office.
c. H.R. 8293, the ``American Donor Privacy and Foreign Funding
Transparency Act.''
On May 8, 2024, Representative David Schweikert introduced
H.R. 8293. On May 15, 2024, the Committee marked up H.R. 8293
and favorably reported the bill as amended to the House of
Representatives.
H.R. 8293 generally provides that a tax-exempt
organization described in section 501(c) of the Internal
Revenue Code that is required to file an annual information
return with the IRS (generally, an IRS Form 990 series return)
must report on the return certain aggregate information
relating to contributions received from foreign nationals,
including the aggregate amount of such contributions received
and the aggregate amount of such contributions stated
separately by country. The reporting requirement does not apply
to certain smaller organizations with gross receipts and assets
that fall below stated threshold levels. Section 2 of the bill
also requires the IRS to make the contribution information
reported under the bill available to the public in a searchable
database.
Additionally, H.R. 8293 provides that an entity of the
Federal government may not collect or require the submission of
information relating to the identification of any donor to a
tax-exempt organization, with certain specified exceptions.
Section 3 also provides that it is unlawful for a current or
former officer or employee of the U.S. to willfully disclose to
any person any information revealing the identity of any donor
to a tax-exempt organization, except as specified in the bill.
d. H.R. 8314, the ``No Foreign Election Interference Act.''
On May 8, 2024, Representative Nicole Malliotakis
introduced H.R. 8314. On May 15, 2024, the Committee marked up
H.R. 8314 and favorably reported the bill as amended to the
House of Representatives. H.R. 8314 was not agreed to in the
full House of Representatives vote.
Under H.R. 8314, a tax-exempt organization described in
section 501(c) of the Internal Revenue Code that makes a
disqualified political committee contribution'' must pay a
penalty equal to twice the amount of the contribution and, upon
making the third such contribution, is disqualified from tax-
exempt status. A disqualified political committee contribution
generally is a contribution made by the section 501(c)
organization to a political committee (as defined under the
Federal Election Campaign Act) if the section 501(c)
organization received, during the eight-year period ending on
the date of the contribution, any contribution or gift from a
foreign national. The bill does not apply to certain smaller
organizations with gross receipts and assets that fall below
stated threshold levels.
e. H.R. 8914, the ``University Accountability Act.''
On July 2, 2024, Representative Nicole Malliotakis
introduced H.R. 8914. On July 9, 2024, the Committee marked up
H.R. 8914 and favorably reported the bill as amended to the
House of Representatives.
H.R. 8914 imposes an assessable penalty on certain tax-
exempt educational institutions with respect to each
determination of a civil rights violation by the institution.
Generally, for each determination of a civil rights violation,
the penalty amount is the greater of: (1) $100,000; or (2) in
the case of an institution that is required to file a Form 990-
series return, five percent of the aggregate administrative
compensation paid by the institution during the taxable year in
which the violation occurred. Upon the third such determination
with respect to an institution, the U.S. Department of the
Treasury is required to conduct a review of the institution's
tax-exempt status.
II. OVERSIGHT ACTIVITY REVIEW
A. Authorization, Actions Taken, and Recommendations Made With Respect
to Oversight Plan
1. MATTERS UNDER THE COMMITTEE'S FEDERAL BUDGET JURISDICTION
Economic and Budget Outlook. Oversight hearings and other
activities with various Administration officials to discuss the
President's budget proposals, current economic and budget
conditions, including the long-term outlook, the state of the
economy for workers, families, farmers, and small businesses,
prospects for short and long-term growth, our economic
competitiveness, small business job creation, and limits on the
public debt.
The Committee on Ways and Means held numerous hearings with
Administration Officials to consider the President's budget
proposals, including Treasury Secretary Janet L. Yellen, United
States Trade Representative Katherine Tai, Health and Human
Services Secretary Xavier Becerra, and IRS Commissioner Daniel
Werfel.
2. MATTERS UNDER THE COMMITTEE'S TAX POLICY JURISDICTION
On March 10, 2023, and April 30, 2024, the Committee
received testimony from Treasury Secretary Yellen.
a. Tax Relief
Hearings and other activities related to discussing and
considering appropriate tax relief for families, individuals,
farmers, and small businesses. Additionally, hearings to
discuss and consider restricting the Internal Revenue Service
(IRS) with a service-first focus to better align the tax
administrator with a simpler, pro-growth tax code.
On February 6, 2023, the Committee received testimony on
``State of the American Economy: Appalachia,'' from (i) Tom
Plaugher, Vice President of Operations, Allegheny Wood
Products; (ii) Ashley Bachman, Owner/Operator, Cheetah B's
Restaurant; (iii) Wylie McDade, Co-owner, Devil's Due
Distillery; and (iv) Jamie Ward, Itmann Prep Plant Manager,
CONSOL Energy in Petersburg, West Virginia.
On March 7, 2023, the Committee received testimony on
``State of the American Economy: The Heartland,'' from (i)
Bryan Jackson, Owner, Route 66 Meat Processing; (ii) Chuck
Mills, Owner and President, Mills Machine Company Inc; (iii)
Joe Brevetti, Managing Member, Charter Oak Production Co; (iv)
Kelly Payne, Former President, Oklahoma National Stockyards;
and (v) Shiloh Kantz, Executive Director, Oklahoma Policy
Institute in Yukon, Oklahoma.
On April 21, 2023, the Committee received testimony on
``State of the American Economy: The South,'' from (i) Alison
Couch, Owner, Ignite Accounting and Business Advisors; (ii)
David Bergmann, President, NAECO, LLC; (iii) Lisa Winton, CEO,
Winton Machine Company; (iv) Matt Livingston, Owner, Coach's
Bar and Grill; and (v) Rachel Shanklin, Georgia Director,
National Women's Entrepreneurship Director, Small Business
Majority in Peachtree City, Georgia.
On June 9, 2023, Chairman Smith introduced H.R. 3936, the
Tax Cuts for Working Families Act. On June 13, 2023, the
Committee on Ways and Means held a markup and ordered H.R. 3936
favorably reported (H. Rept. 118-129). On June 30, 2023, H.R.
3936 was placed on the Union Calendar, Calendar No. 101 and was
reported as amended by the Committee on Ways and Means. This
bill renames the standard tax deduction as the guaranteed
deduction. It allows an additional bonus amount of $2,000
($4,000 for married couples filing jointly) in taxable years
beginning in 2024 and 2025 but reduces the bonus amount for
taxpayers whose modified adjusted gross income exceeds $200,000
($400,000 for joint filers).
On June 9, 2023, Chairman Smith introduced H.R. 3937, the
Small Business Jobs Act. On June 13, 2023, the Committee on
Ways and Means held a markup and ordered H.R. 3937 favorably
reported (H. Rept. 118-128). On June 30, 2023, H.R. 3937 was
placed on the Union Calendar, Calendar No. 100 and was reported
as amended by the Committee on Ways and Means. This bill
provides tax incentives for investment in small businesses.
Among other provisions, the bill increases from $600 to $5,000
(adjusted annually for inflation) the general reporting
threshold for services performed by an independent contractor
or subcontractor, restores reporting requirements for third
party network transactions, modifies the exclusion of gain from
the sale of qualified small business stock, increases the
ceiling for expensing of depreciable business assets,
establishes rural opportunity zones, and reinstates reporting
requirements for qualified opportunity zones and applies such
requirements to qualified rural opportunity zones.
On June 9, 2023, Chairman Smith introduced H.R. 3938, the
Build it in America Act. On June 13, 2023, the Committee on
Ways and Means held a markup and ordered H.R. 3938 favorably
reported by a vote of 24-18 (H. Rept. 118-127). On June 30,
2023, H.R. 3938 was placed on the Union Calendar, Calendar No.
99, and was reported as amended by the Committee on Ways and
Means. This bill provides for tax incentives to encourage
investment in the United States. The bill permits the expensing
of research and experimental expenditures (including software
development costs) through 2025. It extends the allowance for
depreciation, amortization, or depletion in determining the
limitation on business interest; and the 100 percent bonus
depreciation allowance. The bill terminates the hazardous
substance Superfund financing rate. It allows a taxpayer
election to disregard specified regulations when determining if
any tax is an income, war profits, or excess profits tax. The
bill imposes a 60 percent excise tax on buyers of U.S. farmland
by citizens of a country of concern (e.g., a state supporter of
terrorism) or by a private business entity that is 10 percent
or more owned by a citizen or business entity domiciled in a
country of concern. The bill repeals the clean electricity
production tax credit, the clean electricity investment tax
credit, the tax credit for previously owned clean vehicles, and
the tax credit for qualified commercial clean vehicles. It
modifies provisions of the clean vehicle tax credit, including
those relating to the base amount and battery capacity.
On December 6, 2023, the Tax Subcommittee received
testimony on ``Tax Subcommittee Hearing on Tax Policies to
Expand Economic Growth and Increase Prosperity for American
Families,'' from (i) Alan Auerbach, Professor of Economics and
Law, University of California Berkley; (ii) Alan Viard, Senior
Fellow Emeritus, American Enterprise Institute; (iii) Grover
Norquist, President, Americans for Tax Reform; (iv) Steve
Hayes, Chairman and President, Americans for Fair Taxation; (v)
Leonard Burman, Institute Fellow, Urban-Brookings Tax Policy
Center.
On January 17, 2024, Chairman Smith introduced H.R. 7024,
the Tax Relief for American Families and Workers Act of 2024.
On January 23, 2024, the Committee on Ways and Means held a
markup and ordered H.R. 7024 favorably reported as amended by a
vote of 40 yeas to 3 nays (H. Rept. 118-353). On January 31,
2024, H.R. 7024 was passed in the House as amended by a
recorded vote of 357-70 (Roll no. 30). On March 21, 2024, H.R.
7024 was read for a second time in the Senate and placed on the
Senate Legislative Calendar under General Orders (Calendar No.
349). On August 1, cloture on the motion to proceed to the
measure was not invoked in the Senate by a recorded vote of 48
yeas to 44 nays. Senator Schumer filed a motion to reconsider
the vote by which cloture on the motion to proceed to the
measure was made in the Senate. This bill increases and
modifies child tax credit provisions, increases depreciation
allowances to promote economic innovation and growth, provides
special rules for the taxation of residents of Taiwan with
income from U.S. sources, increases tax relief provisions for
losses due to natural disasters and wildfires, and increases
the low-income housing tax credit.
On April 11, 2024, the Committee received testimony on
``Expanding on the Success of the 2017 Tax Relief to Help
Hardworking Americans,'' from (i) Senator Phil Gramm, Former
Chairman, Committee on Banking, Housing, and Urban Affairs,
United States Senate; (ii) Dr. Paul Winfree, President and CEO,
Economic Policy Innovation Center; (iii) Michael Ervin,
Founder, Coal River Coffee Company; (iv) Austin Ramirez, CEO,
Husco International Inc.; and (v) Dr. Kathryn Anne Edwards,
Labor Economist.
On May 20, 2024, the Tax Subcommittee received testimony on
``Creating More Opportunity and Prosperity in the American Rust
Belt,'' from (i) Drew Whiting, CEO, Erie Downtown Development
Corporation; (ii) Shafron ``Shay'' Hawkins, President and CEO,
Opportunity Funds Association; (iii) Jason Spore, Owner, Ippa
Pizza Napoletena; (iv) Tom Tredway, President, Erie Molded
Packaging in Erie, Pennsylvania.
On August 16, 2024, the Tax Subcommittee received testimony
on ``The Success of Pro-Growth, Pro-Worker Tax Policy in the
American Midwest'' in Des Moines Iowa, from (i) Karen Dewalt,
Vice President, Global Tax, The Home Depot; (ii) Sarah Curry,
Mother, Glenwood, Iowa and Research Director, Iowans for Tax
Relief Foundation; (iii) Jolene Riessen, Farmer, Ida Grove,
Iowa and President, Iowa Corn; (iv) Steve Sukup, President and
CEO, Sukup Manufacturing Co.; (v) Lana Pol, Owner and
President, Geetings Inc.
b. Priorities of the Department of the Treasury
Hearings and other activities with the Treasury Secretary
and other Administration officials to receive information
regarding the Administration's tax-related priorities for the
118th Congress. Specifically, hearings to discuss and consider
legislative and administrative proposals contained in the
President's fiscal year 2024 and 2025 budgets to ensure that
the department is prioritizing taxpayers over politics.
On March 10, 2023, the Committee received testimony on
``President Biden's Fiscal Year 2024 Budget Request with
Treasury Secretary Yellen,'' from Janet L. Yellen, United
States Secretary of the Treasury.
On April 27, 2023, the Committee received testimony on
``Accountability and Transparency at the Internal Revenue
Service with IRS Commissioner Werfel,'' from Danny Werfel,
Commissioner, Internal Revenue Service.
On February 15, 2024, the Committee received testimony from
Daniel Werfel, the Internal Revenue Service Commissioner.
On April 30, 2024, the Committee received testimony from
Janet L. Yellen, United States Secretary of the Treasury.
c. Tax Provisions in Public Laws Enacted During the 116th and 117th
Congresses
Hearings and other activities regarding implementation of
and provisions in the following public laws: Families First
Coronavirus Response Act, Public Law 116-127; Coronavirus Aid,
Relief, and Economic Security (CARES) Act, Public Law 116-136;
Paycheck Protection Program and Health Care Enhancement Act,
Public Law 116-139; Consolidated Appropriations Act, 2021,
Public Law 116-260; American Rescue Plan Act of 2021, Public
Law 117-2; and Inflation Reduction Act, Public Law 117-169.
On April 19, 2023, the Committee received testimony on
``U.S. Tax Code Subsidizing Green Corporate Handouts and the
Chinese Communist Party,'' from (i) Daniel Turner, Executive
Director, Power the Future; (ii) Drew Horn, CEO, GreenMet;
(iii) Kenny Stein, Policy Director, Institute for Energy
Research; (iv) Vance Ginn, Senior Fellow, Americans for tax
Reform; and (v) Ben Beachy, Vice President of Manufacturing and
Industrial Policy, BlueGreen Alliance.
On June 9, 2023, Chairman Smith introduced H.R. 3938, the
Build it in America Act. On June 13, 2023, the Committee on
Ways and Means held a markup and ordered H.R. 3938 favorably
reported by a vote of 24-18 (H. Rept. 118-127). On June 30,
2023, H.R. 3938 was placed on the Union Calendar, Calendar No.
99, and was reported as amended by the Committee on Ways and
Means. This bill provides for tax incentives to encourage
investment in the United States. The bill permits the expensing
of research and experimental expenditures (including software
development costs) through 2025. It extends the 100 percent
bonus depreciation allowance and the allowance for
depreciation, amortization, or depletion in determining the
limitation on business interest. The bill terminates the
hazardous substance Superfund financing rate. It allows a
taxpayer election to disregard specified regulations when
determining if any tax is an income, war profits, or excess
profits tax. The bill imposes a 60 percent excise tax on buyers
of U.S. farmland by citizens of a country of concern (e.g., a
state supporter of terrorism) or by a private business entity
that is 10 percent or more owned by a citizen or business
entity domiciled in a country of concern. The bill repeals the
clean electricity production tax credit, the clean electricity
investment tax credit, the tax credit for previously owned
clean vehicles, and the tax credit for qualified commercial
clean vehicles. It modifies provisions of the clean vehicle tax
credit, including those relating to the base amount and battery
capacity.
On April 15, 2024, Representative Carol Miller introduced
H.R. 7980, the End Chinese Dominance of Electric Vehicles in
America Act of 2024. On April 17, 2024, the Committee on Ways
and Means held a markup and ordered H.R. 7980 favorably
reported as amended by a vote of 22 yeas and 18 nays. On June
11, H.R. 7980 was placed on the Union Calendar, Calendar No.
454 and was reported as amended by the Committee on Ways and
Means (H. Rept. 118-550). On September 12, 2024, H.R. 7980 was
passed in the House as amended by a recorded vote of 217-192
(Roll no. 417). This bill closes the Chinese billionaire
loophole to ensure that Treasury follows the same definition of
foreign entities of concern (FEOC) developed by the Commerce
Department. This bill also closes the Chinese manufacturing
loophole to prevent China from leveraging its battery supply
chain dominance to produce upstream materials, parts, and
intellectual properties that are eligible for an electric
vehicle (EV) tax subsidy in the U.S., under the Inflation
Reduction Act, Public Law 117-169.
On May 16, 2024, Representative Carol Miller introduced
H.J. Res. 148, a Congressional Review Act on EV Tax Credit
Regulations: Protecting Americans from Biden's Surrender to
China on EVs. On July 9, the Committee on Ways and Means held a
markup and ordered H.J. Res. 148 favorably reported by a vote
of 25 yeas to 14 nays. This bill closes a loophole within
President Biden's IRA by preventing FEOC from leveraging their
battery supply chain to produce EVs in the U.S.
d. IRS Operations/Administration of Tax Laws
During the 118th Congress, the Committee continued
oversight over major operating areas of the IRS to ensure the
nation's tax laws are being administered in a fair and
impartial manner, particularly given the recent infusion of $80
billion in additional mandatory funding on top of the agency's
annual budget. Oversight efforts included:
--Consideration of analyses and reports provided to
Congress by the IRS National Taxpayer Advocate, Treasury Office
of Inspector General for Tax Administration, and the U.S.
Government Accountability Office (GAO).
--Oversight of IRS funding and staffing levels needed to
provide taxpayer assistance and enforce the tax law effectively
and efficiently and modernize IRS information technology
systems.
--Evaluation of tax return filing seasons, including
electronic filing, and improper payments levels and fraud
prevention efforts.
--Examination of proposed funding and staffing levels for
the IRS, and legislative proposals and administrative proposals
contained in the President's fiscal year 2024 and 2025 budgets.
--Examination of the IRS plan to develop a new IRS-
administered free tax return e-filing system, including their
selection of a third party or parties to prepare a report on
such plan.
The Committee established an online whistleblower portal to
assist IRS personnel who wish to submit information
confidentially to the Committee regarding any inappropriate
behavior or mishandling of taxpayer information at the agency.
As part of the announcement, Chairman Smith sent a letter to
Acting IRS Commissioner Douglas O'Donnell and all IRS employees
informing them of the creation of the direct line of
communication between agency personnel and the Committee.
On April 27, 2023, the Committee received testimony from
IRS Commissioner Werfel and asked him questions regarding IRS
operations and the administration of tax laws, including the
use of the Direct-File tax filing system.
On May 16, 2023, the Committee examined the IRS Report on
Direct File program, and Chairman Smith released a statement
confirming that the IRS Direct File program was always intended
to make the IRS America's Tax Preparer, Filer, and Auditor.
On December 6, 2023, the Oversight subcommittee received
testimony at a hearing entitled ``Hidden Cost: The True Price
of Federal Debt to American Taxpayers.''
On February 15, 2024, the Committee received testimony from
IRS Commissioner Werfel where members asked about the IRS
Direct File program and the basis under which IRS believes it
has authority to go beyond the statutorily approved study.
e. IRS Audit Selection Procedures
Oversight of the processes the IRS uses to select
individuals, businesses, and other organizations for audit.
Continue coordination with GAO regarding ongoing audit work
assessing IRS audit selection procedures and safeguards across
all IRS business units. Evaluate the impact of IRS audit
selection procedures on taxpayers making $400,000 or less,
particularly in connection with the recent infusion of $80
billion in additional mandatory funding for the agency.
On February 7, 2023, in one of the first actions of the
Committee, Chairman Smith sent a letter to Acting IRS
Commissioner Douglas O'Donnell demanding the agency provide the
Committee with a copy of its Strategic Operating Plan on how it
will allocate the $80 billion in funds provided in the
Inflation Reduction Act.
On March 10, 2023, at a Ways and Means Committee hearing,
Treasury Secretary Yellen was questioned about her directive to
then-IRS Commissioner Rettig that any additional resources for
the IRS shall not be used to increase the share of small
businesses or households below the $400,000 threshold that are
audited relative to historical levels. Secretary Yellen
admitted that the number of audits for middle-class families
would increase but would not rise relative to the proportion of
total audits.
On April 27, 2023, at a Ways and Means Committee hearing,
Chairman Smith asked IRS Commissioner Werfel questions about
the IRS auditing middle-class families above ``historical
levels.'' Commissioner Werfel responded by referencing the
audit rate in 2018 and would only commit to not raising audits
on families making less than $400,000 above the 2018 audit rate
``for years to come.''
f. Tax Exempt Organizations
Oversight of federal tax laws, regulations, and filing
requirements that affect tax-exempt organizations, particularly
charities, foundations, and political groups operating as
social welfare organizations. Evaluate overall IRS efforts to
monitor tax-exempt organizations, identify areas of non-
compliance, prevent abuse, and ensure timely disclosure to the
public about tax-exempt organization activities and finances.
Review IRS tax-exempt application process and agency oversight
of new exempt organizations.
On April 26, 2023, the Oversight Subcommittee received
testimony at a hearing entitled ``Tax-Exempt Hospitals and the
Community Benefit Standard.''
On August 14, 2023, Chairman Smith and Oversight
Subcommittee Chairman David Schweikert released an open letter
to groups organized under Section 501(c)(3) and 501(c)(4)
requesting information and input on existing rules and
regulations governing them and foreign sources of funding for
tax-exempt organizations and what, if any, policy changes
Congress should consider.
On November 15, 2023, the Committee received testimony at a
hearing entitled ``From Ivory Towers to Dark Corners:
Investigating the Nexus Between Antisemitism, Tax-Exempt
Universities, and Terror Financing.''
On December 13, 2023, the Oversight Subcommittee received
testimony at a hearing entitled ``Growth of the Tax-Exempt
Sector and the Impact on the American Political Landscape.''
On June 13, 2024, the Committee received testimony at a
hearing entitled ``Crisis on Campus: Antisemitism, Radical
Faculty, and the Failure of University Leadership.''
On July 23, 2024, the Oversight Subcommittee received
testimony at a hearing entitled ``Fueling Chaos: Tracing the
Flow of Tax-Exempt Dollars to Antisemitism.''
g. Tax Code and Tax Form Simplification
Oversight of tax code and tax form complexity, particularly
for individuals, families, farmers, and small businesses, with
the goal of simplification. Review areas where taxpayers and
professional return preparers have difficulty, including areas
where they make the most errors, and consider solutions. This
includes evaluation of the $600 threshold for 1099-K reporting
imposed in the American Rescue Plan Act of 2021, Public Law
117-2. Evaluate simplification of information returns to assist
taxpayers in determining taxable income.
On November 29, 2023, the Oversight Subcommittee and the
Work and Welfare Subcommittee received testimony at a hearing
entitled ``Strengthening the Child Support Enforcement Program
for States and tribes.''
h. Tax Scams and Improper Payments
Oversight of the latest tax scams, tax shelters, and tax
fraud activities with a goal of protecting taxpayers and
preventing identity theft. Examine IRS initiatives and efforts
to identify, curb, and remedy tax fraud and the abuse of tax
credits, specifically improper payments in the administration
of tax credits. Review IRS processes designed to identify and
remedy identity theft.
On February 8, 2023, the Committee received testimony at a
hearing entitled ``The Greatest Theft of Taxpayer Dollars:
Unchecked Unemployment Fraud.''
On July 27, 2023, the Oversight Subcommittee received
testimony at a hearing entitled ``The Employee Retention Tax
Credit Experience: Confusion, Delays, and Fraud.'' The
Subcommittee examined the challenges businesses and tax
preparers have faced with the Employee Retention Tax Credit
(``ERTC'').
On October 19, 2023, the Oversight Subcommittee received
testimony at a hearing entitled ``Investigating Pandemic Fraud:
Preventing History from Repeating Itself.''
i. Federal Excise Taxes and Related Trust Funds
Oversight review of federal excise taxes, credits, and
refunds, including the trust funds financed by these taxes.
On June 5, 2023, Chairman Smith introduced H.R. 3796, ``To
provide for the extension of taxes funding the Airport and
Airway Trust Fund and to require the designation of certain
airports as ports of entry.'' On June 7, the Committee on Ways
and Means held a markup and ordered H.R. 3796 favorably
reported as amended (H. Rept. 118-105) by a vote of 23 yeas to
18 nays. This bill extends certain excise taxes related to air
travel. It also requires the designation of certain airports as
ports of entry. First, the bill extends through September 30,
2028, the authority for the Federal Aviation and Administration
to collect various taxes and fees to fund the Airport and
Airway Trust Fund, including taxes on aviation fuel and airline
tickets. Second, the bill requires the President to designate
certain primary airports near the border as ports of entry and
terminate the user fee requirement for customs services at
these airports.
j. Pensions and Retirement Security
Oversight review of the financial condition, operations,
and governance of the Pension Benefit Guaranty Corporation
(PBGC), including financial exposure of the PBGC.
On November 7, 2023, the Committee received testimony on
``Ensuring that `Woke' Doesn't Leave Americans Broke:
Protecting Seniors and Savers from ESG Activism,'' from (i) The
Honorable Preston Rutledge, Principal and Founder, Rutledge
Policy Group, LLC; (ii) The Honorable Jason Isaac, Director,
Life: Powered; (iii) The Honorable Marlo Oaks, State Treasurer,
Utah; (iv) Mason Bolay, Senior Vice President, First Bank and
Trust Company, and (v) Brandon Rees, Deputy Director, AFL-CIO
Office of Investment.
k. International Tax Negotiations
Oversight of the Administration's multilateral tax
negotiations, including the Organization for Economic Co-
Operation and Development/G20 Inclusive Framework on Base
Erosion and Profit Shifting.
On February 10, 2023, Chairman Smith sent a letter to the
Secretary-General of the Organization for Economic Co-
Operationand Development (OECD) expressing the Conference's
opposition to the Pillar Two global tax deal.
On March 10, 2023, the Committee received testimony on
``President Biden's Fiscal Year 2024 Budget Request with
Treasury Secretary Yellen,'' from Janet L. Yellen, United
States Secretary of the Treasury.
On May 25, 2023, Chairman Smith introduced H.R. 3665, the
Defending American Jobs and Investment Act. This bill would
provide for the enforcement of remedies against foreign
countries that have extraterritorial or discriminatory taxes.
On July 18, 2023, Representative Ron Estes introduced H.R.
4695, the Unfair Tax Prevention Act. This bill imposes
reciprocal taxes on foreign jurisdictions that attempt to
impose certain surtaxes on U.S. business operations. This is to
discourage foreign countries from taking U.S. jobs and tax
revenues through the OECD's Pillar 2 Under Taxed Profit Rule
surtax.
On July 19, 2023, the Tax Subcommittee received testimony
on ``Biden's Global Tax Surrender Harms American Workers and
Our Economy,'' from (i) Michael Plowgian, Deputy Assistant
Secretary for International Tax Affairs, Department of
Treasury; (ii) Mindy Herzfeld, Professor of Tax Practice,
University of Florida Levin College of Law; (iii) Adam Michel,
Director of Tax Policy Studies, CATO Institute; (iv) Anne
Gordon, Vice President, International Tax Policy, National
Foreign Trade Council; (v) David Schizer, Dean Emeritus and
Harvey R. Miller Professor of Law and Economics, Columbia Law
School; and (vi) Peter Barnes, International Tax Advisor and Of
Counsel, Caplin and Drysdale.
In August 2023, Republican Members from the Ways and Means
Committee, including Chairman Smith, traveled to Paris, France
to meet with the OECD and make clear that countries who try to
sue the OECD global tax deal to steal away American jobs and
tax revenue can expect economic consequences in the future.
On October 19, 2023, Chairman Smith introduced H.R. 5988,
the United States-Taiwan Expedited Double-Tax Relief Act. On
November 30, 2023, the Committee on Ways and Means held a
markup and ordered H.R. 1432 favorably reported as amended (H.
Rept. 118-309). This measure was incorporated into H.R. 7024
(see H.R. 7024, the Tax Relief for American Families and
Workers Act). This bill establishes special rules for the
taxation of residents of Taiwan with income from sources within
the United States. This includes the reduction of the rate of
withholding of taxes, the application of permanent
establishment rules, treatment of income from employment, and
the determination of the residency of citizens of Taiwan.
On March 7, 2024, the Tax Subcommittee received testimony
on ``OECD Pillar 1: Ensuring the Biden Administration Puts
Americans First,'' from (i) Megan Funkhouser, Senior Director
of Policy, Tax and Trade, Information Technology Industry
Council; (ii) Rick Minor, Senior VP, International Tax Counsel,
United States Council for International Business; (iii) Gary
Sprague, Partner, Baker McKenzie; and (iv) Daniel Bunn,
President and CEO, Tax Foundation.
On April 30, 2024, the Committee received testimony from
Janet L. Yellen, United States Secretary of the Treasury.
On September 17, 2024, Chairman Smith, Republican House
Leadership, and Republican Ways and Means Members sent a letter
to the Secretary-General of the OECD expressing their
opposition to the Pillar Two global tax deal.
l. Security of Taxpayer Information
Oversight of the IRS and other federal agencies and their
contractors that have access to confidential taxpayer
information protected under Section 6103 of the Internal
Revenue Code. Examine leaks of confidential taxpayer
information in recent years to determine how these egregious
leaks occurred and evaluate whether congressional action is
needed to make sure such leaks do not happen again.
In February 2023, Chairman Smith wrote a letter to the
Treasury Inspector General for Tax Administration (TIGTA)
demanding an explanation for why Americans were in the dark 19
months after the unprecedented leak of taxpayer information. In
the wake of over 100,000 taxpayers falling victim to multiple
improper disclosures of their confidential tax information, the
Committee wrote a letter to Acting IRS Commissioner Douglas
O'Donnell requesting that the IRS provide key documents and
communications related to the matter.\1\
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\1\Letter from The Hon. Jason Smith, Chairman, H. Comm. on Ways and
Means and Hon. David Schweikert to Acting IRS Commissioner Douglas
O'Donnell. (Mar. 2, 2023).
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In March 2023, Chairman Smith called on Treasury Secretary
Yellen to explain her process in getting to the bottom of the
leak. Secretary Yellen responded that she referred the matter
to investigators.
On July 25, 2023, Chairman Smith and Oversight Subcommittee
Chairman Schweikert wrote a letter to IRS Commissioner Werfel
reiterating and renewing the Committee's requests that the IRS
provide a copy of the decision memorandum detailing the
recommendation to destroy 30 million unprocessed, paper-filed
information returns in March 2021.
On November 8, 2023, Committee on Ways and Means
Republicans sent a letter to Department of Justice (DOJ)
demanding that DOJ officials explain their decision to charge
the IRS with just one count of unauthorized disclosure of
private tax information.
On January 8, 2024, Chairman Smith wrote a letter to IRS
Commissioner Werfel demanding the IRS provide the Committee
with a detailed plan regarding how the agency will protect
taxpayers' private information following high-profile leaks to
news organizations, including by providing an accounting of IRS
employee access to sensitive information and implementing
robust safeguards to prevent future leaks.
On January 24, 2024, all republican members of the Ways and
Means Committee sent a letter to the U.S. District Court for
the District of Columbia, respectfully asking the court to
sentence the IRS leaker to the maximum sentence for the crimes
he committed when he stole and subsequently leaked private,
confidential American taxpayer information.
3. MATTERS UNDER THE COMMITTEE'S HEALTH JURISDICTION
a. Health Provisions Contained in the COVID-19 Response
Matters related to the COVID-19 response were discussed
during the March 28, 2023, full Committee hearing with Health
and Human Services Secretary Xavier Becerra.
b. Priorities of the Department of Health and Human Services
On March 28, 2023, the full Committee held a hearing with
Health and Human Services Secretary Xavier Becerra to examine
the health components of the proposed Fiscal Year 2024 budget.
On February 29, 2024, Chair Smith wrote to HHS Secretary
Becerra to request details on the actions his agency has taken
or will take to ensure the ongoing crisis at the U.S. southern
border is not inhibiting U.S. patients' access to care. On
March 20, 2024, the full Committee held a hearing with Health
and Human Services Secretary Xavier Becerra to examine the
health components of the proposed Fiscal Year 2025 budget.
c. Medicare Part A and Part B (Fee-for-Service Providers)
On May 23, 2024, the Health Subcommittee held a hearing on
``The Collapse of Private Practice: Examining the Challenges
Facing Independent Medicine.'' The Subcommittee received
testimony from (i) Dr. Jennifer Gholson, M.D., Family
Practitioner; (ii) Dr. Timothy Richardson, M.D., Independent
Physician, Wichita Urology; (iii) Ms. Chris Kean, COO, The San
Antonio Orthopaedic Group; (iv) Dr. Seemal Desai, M.D.,
Founder, Innovative Dermatology; and (v) Dr. Ashish Jha, M.D.,
Dean, Brown School of Public Health.
d. Medicare Advantage
On March 21, 2023, Chair Smith wrote to HHS Secretary
Becerra and CMS Administrator Brooks-LaSure requesting detailed
information about the impact the potential changes would have
on the cost and coverage for current and future MA enrollees.
On September 18, 2024, the Health Subcommittee held a
hearing on ``Investing in a Healthier America: Chronic Disease
Prevention and Treatment.'' The Subcommittee received testimony
from (i) Francesca Rinaldo, M.D., Ph.D., Chief Clinical
Innovation Officer, Senior Care Action Network (SCAN) Health
Plan; (ii) Dr. Mark Hyman, M.D., Founder and Director, The
Ultra Wellness Center and Founder and Senior Advisor, the
Cleveland Clinic Center for Functional Medicine; (iii) Dr. Bill
Frist, M.D., Founder, Frist Cressey Ventures; (iv) Dr. Anne
Peters, M.D., Professor of Medicine, Keck School of Medicine At
the University of Southern California (USC), Director, USC
Clinical Diabetes Program, and Senior Scholar, USC Schaeffer
Institute for Public Policy & Government Service; (v) Dr.
Ashley Gearhardt, Ph.D., Professor of Psychology, University of
Michigan.
e. Medicare Part D (Prescription Drug Plans)
On August 5, 2024, Chair Smith wrote to the Government
Accountability Office to review the Medicare Part D Premium
Stabilization Demonstration recently announced by the Centers
for Medicare & Medicaid Services.
On August 26, 2024, Chair Smith wrote to Congressional
Budget Office (CBO) Director Phillip Swagel asking CBO to
analyze a new Medicare Part D Premium Stabilization
Demonstration program.
f. Medicare Entitlement
On June 26, 2024, the Health Subcommittee held a hearing on
``Improving Value Based Care for Patients and Providers.'' The
Subcommittee received testimony from (i) Dr. Sarah Chouinard,
M.D., Chief Medical Officer, Main Street Health; (ii) Stephen
Nuckolls, CEO, Coastal Carolina Health Care and PA, Coastal
Carolina, Quality Care; (iii) Dr. Matthew Philip, M.D., Chief
Medical Officer, Duly Health & Care; and (iv) Dr. Robert
Berenson, M.D., Institute Fellow, Urban Institute.
g. CMS Administration
On July 14, 2023, Chair Smith wrote to HHS Secretary
Becerra and CMS Administrator Brooks-LaSure calling for more
transparency in how CMS makes National Coverage Determinations
(NCDs).
h. Private Health Insurance Coverage
On March 23, 2023, the Health Subcommittee Hearing on ``Why
Health Care is Unaffordable: The Fallout of Democrats'
Inflation on Patients and Small Businesses.'' The Subcommittee
received testimony from (i) Kelly Moore, Owner, NAPA Auto
Parts; (ii) Matt Niswander, NP, Owner and Nurse Practitioner,
Niswander Family Medicine; (iii) Dr. Brian Blase, Ph.D.,
President, Paragon Health Institute; (iv) Karen Kerrigan,
President & CEO, Small Business & Entrepreneurship Council; and
(v) Patricia Kelmar, Senior Director of Health Care Campaigns,
U.S. Public Interest Research Group.
On June 28, 2024, Chair Smith wrote to HHS Inspector
General and Government Accountability Office (GAO) Comptroller
General asking for systemic reviews of individual market
coverage enrollment to determine the breadth of improper
enrollment and its underlying causes.
On May 17, 2024, Chair Smith wrote to Congressional Budget
Office (CBO) Director Phillip Swagel and Joint Committee on
Taxation (JCT) Chief of Staff Thomas Barthold requesting a
comprehensive analysis of the budgetary effects of making
permanent the enhanced premium tax credits.
i. Surprise Medical Billing
On September 19, 2023, the full Committee held a hearing on
``Reduced Care for Patients: Fallout From Flawed Implementation
of Surprise Medical Billing Protections.'' The Committee
received testimony from (i) Dr. Seth Bleier, M.D., Vice
President of Finance, Wake Emergency Physicians Professional
Association; (ii) Mr. James Bobeck, J.D., President, Federal
Hearings & Appeals Services, Inc.; (iii) Ms. Diane Spicer,
J.D., Supervising Attorney, Community Health Advocates,
Community Services Society; (iv) Ms. Jeanette Thornton, M.P.A.,
Executive Vice President of Policy and Strategy, America's
Health Insurance Plans; and (v) Mr. Jim Budzinski, M.B.A.,
M.H.A., Executive Vice President & Chief Financial Officer,
Wellstar Health System.
On November 9, 2023, Chair Smith wrote to HHS Secretary
Becerra, Treasury Secretary Janet Yellen, and Acting Labor
Secretary Julie Su demanding the Administration follow the
law's clear intent in implementing the No Surprises Act.
j. Prescription Drugs
On February 22, 2023, Chair Smith wrote to HHS Secretary
Becerra and CMS Administrator Brooks-LaSure requesting
information on the planned use of implementation funding for
the prescription drug provisions in the Inflation Reduction
Act.
On April 12, 2023, Chair Smith wrote to HHS Secretary
Becerra and CMS Administrator Brooks-LaSure raising concerns
with the Biden administration's initial drug price-setting
program implementation guidance document. On May 10, 2023 the
Health Subcommittee held a hearing on ``Examining Policies that
Inhibit Innovation and Patient Access.'' The Subcommittee
received testimony from (i) Mr. Tony Gonzales, National Early-
Stage Advisor, Alzheimer's Association; (ii) Mr. Ted Okon,
Executive Director, Community Oncology Alliance; (iii) Dr.
Darius Lakdawalla, Ph.D., Professor of Pharmaceutical Economics
and Public Policy, USC Leonard D. Schaeffer Center for Health
Policy & Economics; (iv) Dr. Joshua Makower, M.D., Director,
Stanford Byers Center for Biodesign, Stanford University; and
(v) Dr. Aaron S. Kesselheim M.D., J.D., M.P.H., Professor of
Medicine, Harvard Medical School.
On February 6, 2024, the full Committee held a hearing on
``Examining Chronic Drug Shortages in the United States.'' The
Committee received testimony from (i) Dr. Stephen Schleicher,
M.D., M.B.A., Chief Medical Officer, Tennessee Oncology; (ii)
Eugene Cavacini, Senior Vice President and Chief Operating
Officer, McKesson Pharmaceutical Solutions & Services (PSaS);
(iii) Allan Coukell, BSc, Senior Vice President for Public
Policy, Civica Rx; (iv) Dr. Stephen Schondelmeyer, Pharm. D.,
Ph.D., Director of the PRIME Institute, University of
Minnesota's College of Pharmacy; (v) Dr. Julie Gralow, M.D.,
FACP, FASCO, Chief Medical Officer and Executive Vice
President, ASCO; and (vi) Dr. Jeromie Ballreich, Ph.D.
Associate Research Professor, Johns Hopkins Bloomberg School of
Public Health.
On July 12, 2024, the Committee held a Field Hearing on
``Access to Health Care in America: Unleashing Medical
Innovation and Economic Prosperity.'' The Committee received
testimony from (i) Kasey DeLynn Shakespear, Parent of a Rare
Disease Patient; (ii) Dr. Heloisa P. Soares M.D., Associate
Professor and Medical Director of Clinical Trials Office,
Huntsman Cancer Institute at the University of Utah; (iii)
Frank Watanabe, President and CEO, Arcutis Biotherapeutics; and
(iv) Kelvyn Cullimore, CEO, BioUtah.
k. Skilled Nursing Facilities
On October 31, 2023, Chair Smith wrote to HHS Secretary
Becerra and CMS Administrator Brooks-LaSure calling on the
administration to immediately withdraw and provide
justification for the proposed federal nurse staffing mandate.
l. Rural Health
On September 7, 2023, the Committee issued a Request for
Information to healthcare stakeholders seeking comment on
improving access to healthcare in rural and underserved areas.
The letter specifically requested information on geographic
payment differentials, sustainable provider and facility
financing, aligning sites of service, the healthcare workforce,
and innovative models and technology.
On October 17, the Committee traveled to Greenville, North
Carolina for a field hearing on ``Access to Health Care in
America: Challenges in Rural and Underserved Communities.'' The
field hearing was postponed due to a change in the voting
schedule.
On March 12, 2024 the full Committee held a hearing on
``Enhancing Access to Care at Home in Rural and Underserved
Communities.'' The Committee received testimony from (i) Bell
Maddux, Home Dialysis Patient and Working Mother; (ii) Roy
Underhill, Hospital at Home Patient; (iii) Dr. Nathan Starr,
M.D.; Lead Hospitalist of Tele-Hospitalist Program, Castell
Home Services, Intermountain Healthcare; (iv) Chris Altchek,
Founder and CEO, Cadence; and (v) Dr. Ateev Mehrotra, M.D.,
M.P.H., Professor of Health Care Policy and Medicine at Harvard
Medical School and Hospitalist at Beth Israel Deaconess Medical
Center.
On March 18, 2024, the full Committee held a Field Hearing
on ``Access to Health Care in America: Ensuring Resilient
Emergency Medical Care.'' The Committee received testimony from
(i) Chloe Burke, Emergency Care Patient; (ii) Dr. Edward Racht,
M.D., Chief Medical Officer, Global Medical Response; (iii)
Matt Zavadsky, Chief Transformation Officer, Medstar Mobile
Healthcare; (iv) Ted Matthews, CEO of Anson General Hospital,
(v) Robert Morris, CEO of Complete Care;and (vi) Lauren Miller,
Emergency Care Patient.
On May 10, 2024, the full Committee held a Field Hearing on
``Empowering Native American and Rural Communities.'' The
Committee received testimony from (i) Dr. Michael Kupferman,
M.D., Senior Vice President of Physician Enterprise and
President of Banner University Medicine Division; (ii) Mikah
Carlos, Tribal Council Member, Salt River Pima-Maricopa Indian
Community; (iii) Elisia Manuel, Founder, Three Precious
Miracles; (iv) Kenneth Khan, Chairman, Santa Ynez Band of
Chumash Indians; (v) Richard J. Morello, M.B.A., CEO, CND Life
Sciences; (vi) Rachael Lorenzo, M.P.A., Executive Director,
Indigenous Women Rising.
m. Health Care Workforce
On May 17, 2023, the Health Subcommittee held a hearing on
``Why Health Care is Unaffordable: Anticompetitive and
Consolidated Markets.'' The Subcommittee received testimony
from (i) Dr. Barak Richman, J.D., Ph.D., Professor, Duke Law
School; (ii) The Honorable Glen Mulready, Commissioner,
Oklahoma Insurance Department ; (iii) Mr. Joe Moose, Owner,
Moose Pharmacy; (iv) Mr. Frederick Isasi, J.D., M.P.H.,
Executive Director, Families USA; and (v) Dr. Benjamin N. Rome,
M.D., M.P.H., Instructor in Medicine, Harvard Medical School.
n. Health Price Transparency
On May 16, 2023, the Full Committee held a hearing on
``Health Care Price Transparency: A Patient's Right to Know.''
The Committee received testimony from (i) Ms. Kendy Troiano,
Human Resources Director, Clark Grave Vault Company; (ii) Dr.
Ron Piniecki, M.D., Co-Founder and Medical Director, Wellbridge
Surgical; (iii) Dr. Christopher M. Whaley, Ph.D., Professor,
RAND Pardee Graduate School; Health Economist at the RAND
Corporation; (iv) Mr. Bill Kampine, Co-Founder and Chief
Innovation Officer, Healthcare Bluebook; (v) Mr. William Short,
Executive Chairman, Ameriflex; and (vi) Dr. Rick Gilfillan,
M.D., Former CMMI Director and former CEO of Trinity Health.
o. Opioids/Substance Use Disorder
Matters related to the opioid epidemic and substance use
disorder treatment were discussed during the March 28, 2023 and
March 20, 2024 full Committee hearings with Health and Human
Services Secretary Xavier Becerra.
4. MATTERS UNDER THE COMMITTEE'S WORK AND
WELFARE JURISDICTION
a. Welfare Reform
Review proposals designed to better assist low-income
families in increasing their work and earnings so they can
escape poverty, including by developing innovative efforts to
improve accountability and performance of the Temporary
Assistance for Needy Families (TANF) program, child care,
social services, and multiple other benefit programs to help
individuals enter the workforce, retain employment, and move up
the economic ladder. As part of this process, ensure that
programs are rigorously evaluated and held accountable for
achieving measurable performance goals, including improving
work and earnings outcomes for adult recipients. Also review
opportunities to prevent duplication, overlap, and
fragmentation, to improve the overall effectiveness of efforts
to serve low-income individuals. Examine associated barriers to
increasing self-sufficiency among low-income families with
children, and how changes may better address the needs of adult
beneficiaries who face barriers to employment.
During the 118th Congress, the Committee conducted
oversight related to fraud in the Temporary Assistance for
Needy Families (TANF) program and specifically audit reports
from Mississippi showing $77 million in misspent funds from
2017 to 2020 resulting in criminal convictions for embezzlement
by state officials and non-profit contractors. The scandal has
put a spotlight on state mismanagement of TANF non-assistance
funds.
1. June 15, 2023: Chair Smith and Committee Republicans
wrote a letter to Department of Health and Human Services (HHS)
Secretary Xavier Becerra calling for improved oversight from
the Biden Administration within the TANF program after reports
exposed massive fraud in Mississippi. Chair Smith received a
response from Secretary Becerra on July 11, 2023, outlining the
agency's single audit and penalty assessment processes TANF.
2. September 20, 2023: Chair Smith and Work and Welfare
Subcommittee Chair LaHood wrote a letter to Government
Accountability Office (GAO) Comptroller General Gene Dodaro,
calling on the GAO to investigate the use TANF non-assistance
funds. The request specified the GAO focus on four specific
areas of interest: 1) State Budgeting and Expenditure Reporting
Practices; 2) Populations Served and Performance Metrics; 3)
Federal and State Audits; and 4) Transfers and Direct Spending.
A preliminary response to the request was provided by the GAO,
``Preliminary Observations on State Budget Decisions, Single
Audit Findings, and Fraud Risks (GAO-24-1077798),'' as a
statement for the record to the Committee's hearing on
``Reforming Temporary Assistance for Needy Families (TANF):
States' Misuse of Welfare Dollars Leaves Poor Families Behind''
on September 24, 2024.
3. November 28, 2023: Chair Smith and Chair LaHood wrote a
letter to HHS Secretary Becerra calling for the agency to
withdraw the proposed rule ``Strengthening Temporary Assistance
for Needy Families (TANF) as a Safety Net and Work Program [RIN
0970-AC99]'' due to the proposed rule overstepping statutory
authority.
b. Unemployment Compensation
Provide oversight of the nation's unemployment compensation
benefits, including temporary programs enacted during the
pandemic, to improve program integrity, identify and recover
misspent funds, and prevent fraud in the future. Examine ways
to modernize state unemployment insurance systems to enhance
capacity for verification of identity, employment and earnings
history of individuals applying for benefits, strengthen
cybersecurity, prevent inappropriate benefit payments, improve
overpayment recovery, and accelerate returns to work.
The Committee initiated multiple GAO reports and oversight
activities related to massive fraud in pandemic Unemployment
Insurance (UI) programs authorized by the Coronavirus Aid,
Relief, and Economic Security Act (CARES Act) (P.L. 116-136).
Spending on enhanced unemployment benefits authorized under the
CARES Act exceeded $878 billion in a period of less than two
years (period beginning March 27, 2020, through September 4,
2021). This includes approximately $209 billion from state UI
programs and $669 billion in funds from four federal programs.
GAO estimated approximately $100-135 billion was lost to fraud.
1. March 22, 2023: Chairman Smith and Senate Finance
Committee Ranking Member Mike Crapo requested GAO develop a
comprehensive estimate of UI fraud during the pandemic. This
letter was a continuation of an August 31, 2021, letter from
Ranking Member Kevin Brady and Senator Crapo in the 117th
Congress requesting GAO investigate the scope and severity of
fraudulent activity in COVID UI programs. In December 2022, GAO
publicly released an initial report, ``Unemployment Insurance:
Data Indicate Substantial Levels of Fraud during the Pandemic;
DOL Should Implement an Antifraud Strategy'' (GAO-23-105523)
which estimated over $60 billion in fraudulent UI payments were
made during the COVID-19 pandemic. On September 23, 2023, GAO
publicly released a follow-up report, ``Unemployment Insurance:
Estimated Amount of Fraud During Pandemic Likely Between $100
Billion and $135 Billion'' (GAO-23-106696).
2. April 6, 2023: Chairman Smith, House Education and
Workforce Chair Virginia Foxx, Speaker Kevin McCarthy,
Representative Michelle Steel, and members of the California
congressional delegation wrote a letter to President Biden
calling on the Administration to withdraw Deputy Secretary Su's
nomination for Secretary of the Department of Labor (DOL),
citing the severe operational failures that happened under her
tenure as Secretary of California's Labor Workforce Development
Agency (LWDA) and her track record of promoting policies that
undermine workers and businesses.
3. July 20, 2023: Chairman Smith and Senate Finance
Committee Ranking Member Mike Crapo wrote a letter to DOL
Acting Secretary Julie Su asking for a detailed accounting of
how the agency has utilized the $2 billion initially awarded to
it under the American Rescue Plan Act (P.L. 117-2) to help
prevent future UI fraud and recover lost funds. DOL's Assistant
Secretary Liz Waston responded on August 18, 2023, outlining
the Department's efforts to work with states to modernize UI
through Tiger Teams and promote equity.
4. May 16, 2024: Chairman Smith and Representative Michelle
Steel wrote a letter to DOL Acting Secretary Julie Su
questioning the agency's guidance that would potentially
forgive billions in fraudulent benefit payments issued by
California's Employment Development Department (EDD). The
letter included a request for documentation of any
communication with EDD. DOL Assistant Secretary Liz Watson
responded on June 18, 2024, outlining the Department's efforts
to work with states to improve program integrity and prevent
fraud. Requested documentation was not provided.
c. Child Welfare
Provide oversight of the nation's child welfare programs,
including foster care, adoption assistance, and child and
family service programs under Titles IV-B and IV-E of the
Social Security Act. Review State efforts to promote adoption,
strengthen family connections, support grandparents, relatives,
and other kinship providers, provide prevention services,
decrease the inappropriate use of congregate care settings, and
successfully address the health and educational needs of foster
children. Examine opportunities to improve economic opportunity
for youth transitioning out of foster care into adulthood,
including through mentorship and strengthening connections to
work through multiple career pathways.
The Committee conducted oversight related to rulemaking by
HHS to modify requirements of the Title IV-E foster care
program related to state compliance with ``safe and
appropriate'' placements and reports of HHS placements of
unaccompanied minor children competing with availability of
placements in state foster care systems.
1. November 30, 2023: Chairman Smith, Work and Welfare
Subcommittee Chairman LaHood, and Committee Republicans wrote a
letter to HHS Secretary Xavier Becerra calling for the agency
to withdraw the agency's proposed rule, ``Safe and Appropriate
Foster Care Placement Requirements for Titles IV-E and IV-B
[RIN0970-AD03],'' as violating religious freedom protections
for foster parents and prospective foster parents and faith-
based child welfare providers.
2. March 5, 2024: Chairman Smith and Chair LaHood wrote a
letter to Department of Health and Human Services (HHS)
Inspector General, Christi Grimm, calling for the agency to
investigate how the influx of Unaccompanied Alien Children
(UAC) crossing the southwest border may be increasing pressure
on an already over-burdened U.S. foster care system which
serves nearly 400,000 children and youth removed from their
homes due to neglect or abuse.
3. October 16, 2024: Work and Welfare Subcommittee Chairman
LaHood, Social Security Subcommittee Chairman Ferguson, Ranking
Member Davis, Ranking Member Larson, Senate Committee on
Finance Chair Wyden, and Senate Committee on Finance Ranking
Member Crapo wrote a letter GAO calling on the GAO to gather
information and provide an analysis of the implementation of
Section 103 of the ``Strengthening Protections for Social
Security Beneficiaries Act of 2018'' (P.L. 115-165). The
request specifically asks the GAO to provide information on
state implementation, use, and impact of Information Exchange
Agreements (IEA) with the Social Security Administration (SSA)
for foster youth.
5. MATTERS UNDER THE COMMITTEE'S SOCIAL SECURITY JURISDICTION
a. Securing the Future of Social Security
On April 26, 2023, the Social Security Subcommittee
received testimony at a hearing entitled ``Social Security
Fundamentals: A Fact-Based Foundation'' from (i) Barry Huston,
Analyst in Social Policy, Congressional Research Service; (ii)
Stephen Goss, Chief Actuary, Social Security Administration;
(iii) Dr. Phillip Swagel, Director, Congressional Budget
Office.
On June 4, 2024, the Social Security Subcommittee received
testimony at a hearing entitled ``The Social Security Trust
Funds in 2024 and Beyond'' from (i) Barry Huston, Analyst in
Social Policy, Congressional Research Service; (ii) Stephen
Goss, Chief Actuary, Social Security Administration; (iii) Dr.
Phillip Swagel, Director, Congressional Budget Office.
b. Ability of the Social Security Administration (SSA) to Serve the
Public and Effectively Administer Benefits
On October 18, 2023, the Social Security Subcommittee
received testimony at a hearing entitled, ``Protecting
Beneficiaries from the Harm of Improper Payments'' from: (i)
Dr. Kilolo Kijakazi, Acting Commissioner, Social Security
Administration; (ii) Tonya Eickman, Program Audit Division
Director, Social Security Administration Office of the
Inspector General; (iii) Elizabeth Curda, Director, Education,
Workforce, and Income Security, U.S. Government Accountability
Office.
On December 11, 2023, the Acting Commissioner of Social
Security, Dr. Kilolo Kijakazi, wrote to Social Security
Subcommittee Chairman Drew Ferguson acknowledging that a
portion of the testimony provided by the Acting Commissioner to
the Social Security Subcommittee on October 18, 2023 was
``preliminary, unvetted and partial'' and apologizing for any
resulting confusion or misunderstanding.
On December 18, 2023, Social Security Subcommittee Chairman
Drew Ferguson along with Social Security Subcommittee Members
Reps. Mike Carey, David Schweikert, Ron Estes, Blake Moore,
Randy Feenstra, Gregory Stuebe, and David Kustoff, wrote to the
Acting Commissioner of Social Security to request complete and
verified information related to the SSA's overpayments and to
express concern that the SSA delayed informing the Committee of
the inaccurate nature of the Acting Commissioner's testimony
until the same day that the Acting Commissioner's omission
would be made public as the result of an SSA response to a
Freedom of Information Act request.
On November 20, 2023, the Social Security Subcommittee
received testimony at a field hearing entitled ``Social
Security's Disservice to Public Servants; How the Windfall
Elimination Provision and Government Pension Offset Mistreat
Government Workers'' from (i) Patrick Yoes, Retired Louisiana
Law Enforcement Officer and National President, Fraternal Order
of Police; (ii) Ann Dugas, Retired Louisiana State Employee;
(iii) Bernard Piro, Retired Louisiana Fire Fighter; (iv) Paula
Porter, Retired Louisiana Educator.
On April 16, 2024, the Social Security Subcommittee
received testimony at a hearing entitled ``The Windfall
Elimination Provision and Government Pension Offset'' from (i)
Dr. Jason Fichtner, Chief Economist, Bipartisan Policy Center;
(ii) Rachel Greszler, Visiting Fellow in Workforce, Economic
Policy Innovation Center; (iii) Nancy Altman, President, Social
Security Works; (iv) Dr. Charles Blahous, J. Fish and Lillian
F. Smith Chair, Senior Research Strategist, Mercatus Center at
George Mason University.
On December 31, 2024, Chairman of the Ways and Means
Committee, Jason Smith, sent a letter urging the Acting
Commissioner of Social Security, Carolyn W. Colvin, to refrain
from appointing a permanent Chief Actuary upon the announced
retirement of the incumbent Chief Actuary and to leave this
decision to the next Senate-confirmed Commissioner.
c. Strengthening the Disability Insurance (DI) Program
On October 26, 2023, the Social Security Subcommittee
received testimony at a hearing entitled, ``One Million Claims
and Growing: Improving Social Security's Disability
Adjudication Process'' from: (i) Linda Kerr-Davis, Acting
Assistant Deputy Commissioner of Operations, Social Security
Administration; (ii) Jacqueline Russell, President, National
Council of Disability Determination Directors; (iii) David
Camp, Interim CEO, National Organization of Social Security
Claimants' Representatives; (iv) Jennifer Burdick, Co-Chair,
Consortium for Citizens with Disabilities Social Security Task
Force; (v) Mark Warshawsky, Senior Fellow, American Enterprise
Institute.
On July 9, 2024, Social Security Subcommittee Chairman Drew
Ferguson, Senate Committee on Finance Ranking Member Mike
Crapo, and Senate Subcommittee on Social Security, Pensions,
and Family Policy Ranking Member Thom Tillis sent a letter to
the Government Accountability Office (GAO) requesting an
evaluation of the SSA's existing efforts and future plans to
use the updated occupational data it has procured through the
Occupational Requirements Survey.
d. Stewardship of Social Security Programs
On March 21, 2024, the Social Security and Work and Welfare
Subcommittees received testimony from the Honorable Martin
O'Malley, Commissioner of Social Security, at a joint hearing.
e. Deployment of Resources
On May 10, 2024, the Chairman of Social Security
Subcommittee, Drew Ferguson, and the Chairman of the Committee
on Appropriations' Subcommittee on Labor, Health and Human
Services, Education, and Related Agencies, Robert Aderholt,
sent a letter to the Commissioner of Social Security, Martin
O'Malley, to express their concern about and request
information related to the Commissioner's decision to use
administrative leave to provide all SSA employees with a half
day on May 10 and May 24, 2024 with less than 48 hours advance
notice to Congress, which resulted in at least 7,500 scheduled
appointments to be postponed.
f. Implementation of Recent Legislation
On April 3, 2023, Chairman of the Ways and Means Committee,
Jason Smith, and Chairman of the Social Security Subcommittee,
Drew Ferguson, sent a letter to the GAO to join the request
submitted by Senator Tim Scott and Senator Mike Crapo for the
review of the SSA's Electronic Consent Based Social Security
Verification Service. The Committee received this report on
October 10, 2024. The report found significant concerns with
the cost of the program, lack of transparency in program
adoption and performance measures, and failure to share
stakeholder input.
On July 31, 2023, Chairman of the Ways and Means Committee,
Jason Smith, sent a letter with Chairman of the Social Security
Subcommittee, Drew Ferguson, and Chairman of the Work and
Welfare Subcommittee, Darin LaHood, to the Acting Commissioner
of Social Security, Kilolo Kijakazi, requesting an update on
the long-delayed Payroll Information Exchange (PIE). The
Bipartisan Budget Act of 2015 provides the Commissioner of
Social Security with the authority to engage in data exchanges
with third-party payroll data providers to help reduce improper
payments. The Subcommittee encouraged the SSA to use the PIE to
combat the occurrence of improper payment and reduce harm to
the American taxpayers.
On October 16, 2024, Social Security Subcommittee Chairman
Ferguson and Ranking Member John Larson, Work and Welfare
Subcommittee Chairman Darin LaHood and Ranking Member Danny
Davis, and Senate Committee on Finance Chairman Wyden and
Ranking Member Crapo sent a letter to the GAO requesting a
report on the status of the SSA's implementation of Section 103
of the Strengthening Protections for Social Security
Beneficiaries Act of 2018, which directed the agency to conduct
monthly electronic data exchanges with state foster care
programs to identify when a child receiving Social Security
benefits or Supplemental Security Income payments has entered
or exited foster care, or changed foster care placements. This
provision was put in place to improve the SSA's ability to
detect a beneficiary's need for a representative payee and to
better alert the agency to payees who merit review.
g. Information Technology, Cybersecurity, Identity Theft, and Telephone
Scams
On May 24, 2023, the Social Security Subcommittee received
testimony at a hearing entitled, ``Social Security
Administration's Role in Combatting Identity Fraud'' from: (i)
Sean Brune, Deputy Commissioner for Systems and Chief
Information Officer, Social Security Administration; (ii) Katie
Wechsler, Co-Executive Director, Consumer First Coalition;
(iii) Margaret Hayward, Private citizen and mother of three;
(iv) Robert Roach, President, Alliance for Retired Americans;
(v) Jeffrey Brown, Deputy Assistant Inspector General, Office
of Audits, Office of the Inspector General, Social Security
Administration.
On July 25, 2023, Chairman of the Social Security
Subcommittee, Drew Ferguson, sent a letter to the GAO
requesting a review of the SSA's investments in information
technology (IT) systems related to concerns over the
significant delays in upgrades and improvements despite
spending over $16 billion on improvements to the SSA's IT
systems in the past decade. Senate Finance Committee Chairman,
Ron Wyden, joined the request on July 27, 2023, and Social
Security Subcommittee Ranking Member, John Larson, and Senate
Finance Committee Ranking Member, Mike Crapo, joined on October
26, 2023.
6. MATTERS UNDER THE COMMITTEE'S TRADE JURISDICTION
a. Trade Negotiations
1. Indo-Pacific Economic Framework (IPEF)
In February 2023, the Committee conducted a bipartisan
staff delegation to New Delhi, India to participate in a
special IPEF negotiating round. Committee staff met with
officials and stakeholders from IPEF member countries.
In March 2023, the Committee conducted a bipartisan staff
delegation to Bali, Indonesia to participate in the second IPEF
negotiating round. Committee staff met with officials and
stakeholders from IPEF member countries.
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda. Among the
trade issues covered were the structure, content, and prospect
for IPEF negotiations. United States Trade Representative
Katherine Tai testified before the Committee on the
Administration's views on these issues.
In May 2023, the Committee conducted a bipartisan staff
delegation to Singapore to participate in the third IPEF
negotiating round. Committee staff met with officials and
stakeholders from IPEF member countries.
In May 2023, Committee Chairman Jason Smith traveled to
Detroit, Michigan to participate in an IPEF Ministerial
meeting.
In July 2023, the Committee conducted a bipartisan staff
delegation to Busan, Republic of Korea to participate in the
fourth IPEF negotiating round. Committee staff met with
officials and stakeholders from IPEF member countries.
In August 2023, Committee Chairman Jason Smith led a
bipartisan Congressional delegation to South Korea, Cambodia,
Thailand, and Vietnam, to discuss bilateral and regional issues
relating to international trade, including the IPEF, as well as
to meet with officials and stakeholders from those countries.
In September 2023, the Committee conducted a bipartisan
staff delegation to Bangkok, Thailand to participate in the
fifth IPEF negotiating round. Committee staff met with
officials and stakeholders from IPEF member countries.
In October 2023, the Committee conducted a bipartisan staff
delegation to Kuala Lumpur, Malaysia to participate in the
sixth IPEF negotiating round. Committee staff met with
officials and stakeholders from IPEF member countries.
In November 2023, the Committee conducted a staff
delegation to San Francisco, California to participate in the
seventh IPEF negotiating round (which occurred alongside the
Asia-Pacific-Economic Cooperation leaders meeting). Committee
staff met with officials and stakeholders from IPEF member
countries.
In January 2024, Committee Chairman Jason Smith led a
Congressional delegation to New Zealand to discuss
opportunities to improve trade and U.S. engagement in the Indo-
Pacific, including through IPEF, as well as to meet with
officials and stakeholders from New Zealand.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2024 Trade Policy Agenda. Among the
trade issues covered were the structure, content, and prospect
for IPEF negotiations. United States Trade Representative
Katherine Tai testified before the Committee on the
Administration's views on these issues.
2. United States-Taiwan Initiative on 21st-Century Trade
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda. Among the
trade issues covered were the structure, content, and prospect
for United States-Taiwan Initiative on 21st-Century Trade
negotiations. United States Trade Representative Katherine Tai
testified before the Committee on the Administration's views on
these issues.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2024 Trade Policy Agenda. Among the
issues covered were the structure, content, and prospect for
United States-Taiwan Initiative on 21st-Century Trade
negotiations. United States Trade Representative Katherine Tai
testified before the Committee on the Administration's views on
these issues.
In April 2024, the Committee conducted a bipartisan staff
delegation to Taipei, Taiwan to participate in a negotiating
round for the United States-Taiwan Initiative on 21st-Century
Trade.
On September 26, 2024, the Office of the United States
Trade Representative sent to the Committee a report on the
Agreement Between the American Institute in Taiwan and the
Taipei Economic and Cultural Representative Office in the
United States Regarding Trade Between the United States of
America and Taiwan pursuant to section 6(b) of the United
States-Taiwan Initiative on 21st-Century Trade First Agreement
Implementation Act.
3. United States-Kenya Strategic Trade and Investment
Partnership (U.S.-Kenya STIP)
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda. Among the
trade issues covered were the structure, content, and prospect
for U.S.-Kenya STIP negotiations. United States Trade
Representative Katherine Tai testified before the Committee on
the Administration's views on these issues.
In January 2024, the Committee conducted a staff delegation
to Nairobi, Kenya to participate in a U.S.-Kenya STIP
negotiating round. Committee staff met with officials and
stakeholders from the United States and Kenya.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2024 Trade Policy Agenda. Among the
trade issues covered were the structure, content, and prospect
for U.S.-Kenya STIP negotiations. United States Trade
Representative Katherine Tai testified before the Committee on
the Administration's views on these issues.
In June 2024, the Committee conducted a bipartisan staff
delegation to Mombasa, Kenya to participate in a U.S.-Kenya
STIP negotiating round. Committee staff met with officials and
stakeholders from the United States and Kenya.
In August 2024, the Committee conducted a bipartisan staff
delegation to Nairobi, Kenya to participate in a U.S.-Kenya
STIP negotiating round. Committee staff met with officials and
stakeholders from the United States and Kenya.
b. Enforcement
On February 1, 2023, the Office of the United States Trade
Representative and the Department of Commerce jointly sent to
the Committee the Administration's Annual Report on Subsidies
Enforcement pursuant to section 281(f)(4) of the Uruguay Round
Agreements Act.
On February 15, 2023, Chairman Jason Smith and Subcommittee
on Trade Chairman Adrian Smith sent a letter to United States
Trade Representative Katherine Tai and Secretary of Agriculture
Tom Vilsack expressing concerns about Mexico's restrictions on
imports of corn and other agricultural biotechnology products
from the United States and urging enforcement action under
USMCA.
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's trade enforcement agenda. United States
Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
On March 31, 2023, the United States Trade Representative
sent to the Committee the annual National Trade Estimate Report
on Foreign Trade Barriers as required by section 1304 of the
Omnibus Trade and Competitiveness Act of 1988, as amended.
On April 26, 2023, the United States Trade Representative
sent to the Committee its Special 301 Report pursuant to
Section 182 of the Trade Act of 1974, as amended.
On July 31, 2023, the United States Trade Representative
sent to the Committee its 2023 Trade Enforcement Priorities
Report pursuant to section 601 of the Trade Facilitation and
Trade Enforcement Act of 2015.
On December 20, 2023, the United States Trade
Representative sent to the Committee the 2023 Report to
Congress on Russia's WTO Compliance pursuant to Section 201(a)
of the Russia and Moldova Jackson-Vanik Repeal and Sergei
Magnitsky Rule of Law Accountability Act of 2012.
On December 26, 2023, the Environmental Protection Agency
sent to the Committee a report on the agency's activities
carried out pursuant to Section 821 of the United States-
Mexico-Canada Agreement Implementation Act.
On January 2, 2024, the United States Trade Representative
sent to the Committee a preliminary list of individuals
eligible to serve on binational panels under Annex 10-B.1 of
the USMCA and a preliminary list of sitting and former federal
judges eligible to serve on Extraordinary Challenge Committees
under USMCA Annex 10-B.3 and Special Committees under USMCA
Article 10.13 pursuant to section 412(c)(3)(B) of the United
States-Mexico-Canada Agreement Implementation Act.
On January 9, 2024, the Interagency Labor Committee on
Monitoring and Enforcement sent to the Committee its Report on
Labor Monitoring and Enforcement under USMCA pursuant to
section 718 of the United States-Mexico-Canada Agreement
Implementation Act.
On February 1, 2024, the Office of the United States Trade
Representative and the Department of Commerce jointly sent to
the Committee the Administration's Annual Report on Subsidies
Enforcement pursuant to section 281(f)(4) of the Uruguay Round
Agreements Act.
On February 5, 2024, Chairman Jason Smith sent a letter to
U.S. International Trade Commission (USITC) Chairman David
Johanson requesting that the USITC investigate and produce a
report on the global competitiveness of the U.S. rice industry.
On February 7, 2024, the Subcommittee on Trade held a
hearing entitled ``Advancing America's Interests at the World
Trade Organization's 13th Ministerial Meeting.'' Testimony was
received from (i) Dennis Shea, Executive Director--J. Ronald
Terwilliger Center for Housing Policy, Bipartisan Policy
Center; former Deputy U.S. Trade Representative and U.S.
Ambassador to the World Trade Organization, (ii) Bobby Hanks,
CEO--Supreme Rice; Chair--International Trade Policy Committee,
USA Rice Federation, (iii) Kelly Ann Shaw, Partner--Hogan
Lovells; Lecturer in Law--Columbia Law School; former Deputy
Assistant to the President for International Economics, (iv)
Eddie Sullivan, President--SAB Biotherapeutics, Inc., and (v)
Bruce Hirsh, Founder--Tailwind Global Strategies, LLC.
In February 2024, the Committee conducted a bipartisan
staff delegation to Abu Dhabi, UAE to participate in the 13th
WTO Ministerial Conference and to meet with officials and
stakeholders from WTO member countries.
On March 26, 2024, the Department of the Treasury Office of
Inspector General sent to the Committee its report on its audit
of the U.S. Department of Homeland Security, Customs and Border
Protection's investigations into the underpayment of duties as
required by Section 112 of the Trade Facilitation and Trade
Enforcement Act of 2015.
On March 29, 2024, the United States Trade Representative
sent to the Committee the annual National Trade Estimate Report
on Foreign Trade Barriers as required by section 1304 of the
Omnibus Trade and Competitiveness Act of 1988, as amended.
On April 3, 2024, Customs and Border Protection sent to the
committee its report on implementation of the Softwood Lumber
Act of 2008 as required by Section 3301 of Title III, Trade,
Subtitle D of the Food, Conservation, and Energy Act of 2008.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2024 Trade Policy Agenda, including the
Biden Administration's trade enforcement agenda. United States
Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
On April 25, 2024, the United States Trade Representative
sent to the Committee its Special 301 Report pursuant to
Section 182 of the Trade Act of 1974, as amended.
On June 20, 2024, the Department of the Treasury sent to
the Committee a report concerning the macroeconomic and foreign
exchange policies of major trading partners of the United
States pursuant to the Omnibus Trade and Competitiveness Act of
1988, 22 U.S.C. Sec. 5305, and Section 701 of the Trade
Facilitation and Trade Enforcement Act of 2015, 19 U.S.C.
Sec. 4421.
On June 27, 2024, the International Trade Administration
sent to the Committee its Semiannual Softwood Lumber Subsidies
Report pursuant to Section 809(b) of Title VIII of the Tariff
Act of 1930, as amended.
On July 1, 2024, the United States Trade Representative
sent to the Committee a report on the implementation of the
Environment Chapter of USMCA pursuant to section 816 of the
United States-Mexico-Canada Agreement Implementation Act.
On July 1, 2024, the United States Trade Representative
sent to the Committee its 2024 Report to Congress on the
Operation of the USMCA with Respect to Automotive Goods
pursuant to section 202A(g)(1)(B) of the United States-Mexico-
Canada Agreement Implementation Act.
On July 7, 2024, the Interagency Labor Committee on
Monitoring and Enforcement sent to the Committee its Report on
Labor Monitoring and Enforcement under the USMCA pursuant to
section 718 of the United States-Mexico-Canada Agreement
Implementation Act.
On July 9, 2024, the Department of Homeland Security sent
to the Committee its report on 2024 Updates to the Strategy to
Prevent the Importation of Goods Mined, Produced, or
Manufactured with Forced Labor in the People's Republic of
China pursuant to Section 2 of the Uyghur Forced Labor
Prevention Act.
On July 31, 2024, the Office of the United States Trade
Representative sent to the Committee its 2024 Trade Enforcement
Priorities Report.
On September 20, 2024, the Subcommittee on Trade held a
hearing entitled ``Protecting American Innovation by
Establishing and Enforcing Strong Digital Trade Rules.''
Testimony was received from (i) Robert D. Atkinson, President--
Information Technology and Innovation Foundation (ITIF), (ii)
Olivia Walch, Chief Executive Officer--Arcascope, (iii)
Evangelos Razis, Senior Manager--Workday, (iv) Adrian Shahbaz,
Vice President of Research and Analysis--Freedom House, and (v)
Eric Gottwald, Policy Specialist on Trade & Economic
Globalization--AFL-CIO.
On November 14, 2024, the Department of the Treasury sent
to the Committee a report concerning the macroeconomic and
foreign exchange policies of major trading partners of the
United States pursuant to the Omnibus Trade and Competitiveness
Act of 1988, 22 U.S.C. 5305, and Section 701 of the Trade
Facilitation and Trade Enforcement Act of 2015, 19 U.S.C. 4421.
c. China
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's trade policy with respect to China.
United States Trade Representative Katherine Tai testified
before the Committee on the Administration's views on these
issues.
On April 18, 2023, the Committee held a hearing on
countering China's trade and investment agenda. Testimony was
received from (i) Thomas Duesterberg, Senior Fellow--Hudson
Institute, (ii) Matthew P. Goodman, Senior Vice President for
Economics--Center for Strategic and International Studies,
(iii) Roy Houseman, Legislative Director--United Steelworkers,
(iv) Mark McHargue, President--Nebraska Farm Bureau, and (v)
Jamieson Greer, Partner, International Trade--King & Spaulding.
On May 9, 2023, the Committee held a field hearing on
securing supply chains and protecting the American worker in
Staten Island, NY. Testimony was received from (i) John Atkins,
President--Global Containers Terminal, (ii) Dale Hemminger,
Owner/Operator--Hemdale Farms Dairy and Greenhouses, (iii) Nury
Turkel, Chair--United States International Religious Freedom,
(iv) John Romano, CEO--Tronox, and (v) Thomas O'Shei,
President--United Steel Workers Local 135.
On September 20, 2023, the Subcommittee on Trade held a
hearing entitled ``Reforming the Generalized System of
Preferences to Safeguard U.S. Supply Chains and Combat China.''
Testimony was received from (i) Ed Gresser, Vice President and
Director for Trade and Global Markets--Progressive Policy
Institute, (ii) Randall Spronk, Pork Producer, Former
President--National Pork Producers Council, (iii) Fabian Garza,
Vice President of Operations--Black Diamond Equipment, (iv)
Nigel Cory, Associate Director, Information Technology &
Innovation Foundation, and (v) Roy Houseman, Legislative
Director, United Steel Workers.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's trade policy with respect to China.
United States Trade Representative Katherine Tai testified
before the Committee on the Administration's views on these
issues.
On May 7, 2024, Chairman Jason Smith and Subcommittee on
Trade Chairman Adrian Smith sent a letter to United States
Trade Representative Katherine Tai demanding swift completion
of the four-year review of the tariffs imposed because of the
Investigation into China's Act, Policies, and Practices Related
to Technology Transfer, Intellectual Property, and Innovation
under Section 301 of the Trade Act of 1974. On July 9, 2024,
the Department of Homeland Security sent to the Committee its
report on 2024 Updates to the Strategy to Prevent the
Importation of Goods Mined, Produced, or Manufactured with
Forced Labor in the People's Republic of China pursuant to
Section 2 of the Uyghur Forced Labor Prevention Act.
On September 24, 2024, the Department of Commerce Office of
Inspector General sent to the Committee its report on its audit
of the Bureau of Industry and Security titled BIS' Export
License Approval Process Reduces Risk of Threats from China's
Military-Civilian Fusion Strategy, but BIS Should Take
Additional Steps to Mitigate Risks of Unauthorized Technology
Release to China's Military.
d. Tariff Policy
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's tariff policy. United States Trade
Representative Katherine Tai testified before the Committee on
the Administration's views on these issues.
On April 18, 2023, the Committee held a hearing on
countering China's trade and investment agenda. Testimony was
received from (i) Thomas Duesterberg, Senior Fellow--Hudson
Institute, (ii) Matthew P. Goodman, Senior Vice President for
Economics--Center for Strategic and International Studies,
(iii) Roy Houseman, Legislative Director--United Steelworkers,
(iv) Mark McHargue, President--Nebraska Farm Bureau, and (v)
Jamieson Greer, Partner, International Trade--King & Spaulding.
On June 9, 2023, the International Trade Administration
sent to the Committee its Semiannual Softwood Lumber Subsidies
Report pursuant to Section 809(b) of Title VIII of the Tariff
Act of 1930, as amended.
On July 10, 2023, the Committee held a field hearing on
agriculture and supply chains in Kimball, MN. Testimony was
received from (i) Don Schiefelbein, Past President--National
Cattlemen's Beef Association, (ii) Tom Bakk, Former Member--
Minnesota State Legislature, (iii) Carolyn Olson, Vice
President--Minnesota Farm Bureau Board of Directors, (iv) Brad
Vold, Owner--Dorrich Dairy, and (v) Gary Wertish, President--
Minnesota Farmers Union.
On September 20, 2023, the Subcommittee on Trade held a
hearing entitled ``Reforming the Generalized System of
Preferences to Safeguard U.S. Supply Chains and Combat China.''
Testimony was received from (i) Ed Gresser, Vice President and
Director for Trade and Global Markets--Progressive Policy
Institute, (ii) Randall Spronk, Pork Producer, Former
President--National Pork Producers Council, (iii) Fabian Garza,
Vice President of Operations--Black Diamond Equipment, (iv)
Nigel Cory, Associate Director, Information Technology &
Innovation Foundation, and (v) Roy Houseman, Legislative
Director, United Steel Workers.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's tariff policy. United States Trade
Representative Katherine Tai testified before the Committee on
the Administration's views on these issues.
e. Implemented Trade Agreements
On February 1, 2023, the International Trade Administration
sent to the Committee the Administration's Annual Report on
Subsidies Enforcement pursuant to section 281(f)(4) of the
Uruguay Rounds Agreements Act. In March 2023, Committee
Chairman Jason Smith led a bipartisan Congressional delegation
to Mexico, Ecuador, and Guyana to discuss issues related to
bilateral energy trade, U.S. exports, and regulatory impacts on
the region, as well as to meet with officials and stakeholders
from those countries.
On July 10, 2023, the Committee held a field hearing on
agriculture and supply chains in Kimball, MN. Testimony was
received from (i) Don Schiefelbein, Past President--National
Cattlemen's Beef Association, (ii) Tom Bakk, Former Member--
Minnesota State Legislature, (iii) Carolyn Olson, Vice
President--Minnesota Farm Bureau Board of Directors, (iv) Brad
Vold, Owner--Dorrich Dairy, and (v) Gary Wertish, President--
Minnesota Farmers Union.
On December 19, 2023, the United States Trade
Representative sent to the Committee the Fifteenth Report on
the Operation of the Caribbean Basin Economic Recovery Act as
required by section 212(f) of the Caribbean Basin Economic
Recovery Act.
On December 26, 2023, the Environmental Protection Agency
sent to the Committee a report on the agency's activities
carried out pursuant to Section 821 of the United States-
Mexico-Canada Agreement.
On January 2, 2024, the United States Trade Representative
sent to the Committee a preliminary list of individuals
eligible to serve on binational panels under Annex 10-B.1 of
the USMCA and a preliminary list of sitting and former federal
judges eligible to serve on Extraordinary Challenge Committees
under USMCA Annex 10-B.3 and Special Committees under USMCA
Article 10.13 pursuant to section 412(c)(3)(B) of the United
States-Mexico-Canada Agreement.
On January 9, 2024, the Interagency Labor Committee on
Monitoring and Enforcement sent to the Committee its Report on
Labor Monitoring and Enforcement under the USMCA pursuant to
section 718 of the United States-Mexico-Canada Agreement
Implementation Act.
On February 1, 2024, the United States Trade Representative
and the Department of Commerce jointly sent to the Committee
the Administration's Annual Report on Subsidies Enforcement
pursuant to section 281(f)(4) of the Uruguay Round Agreements
Act.
In August 2024, Committee Chairman Jason Smith led a
bipartisan Congressional delegation to Argentina, Paraguay, and
Chile to discuss deepening economic relations and bilateral
trade ties, as well as to meet with officials and stakeholders
from those countries.
On July 1, 2024, the United States Trade Representative
sent to the Committee a report on the implementation of the
Environment Chapter of USMCA pursuant to section 816 of the
United States-Mexico-Canada Agreement Implementation Act.
On July 1, 2024, the United States Trade Representative
sent to the Committee its 2024 Report to Congress on the
Operation of the USMCA with Respect to Automotive Goods
pursuant to section 202A(g)(1)(B) of the United States-Mexico-
Canada Agreement Implementation Act.
On July 7, 2024, the Interagency Labor Committee on
Monitoring and Enforcement sent to the Committee its Report on
Labor Monitoring and Enforcement under the USMCA pursuant to
section 718 of the United States-Mexico-Canada Agreement
Implementation Act.
On September 26, 2024, the Office of the United States
Trade Representative sent to the Committee a report on the
Agreement Between the American Institute in Taiwan and the
Taipei Economic and Cultural Representative Office in the
United States Regarding Trade Between the United States of
America and Taiwan pursuant to section 6(b) of the United
States-Taiwan Initiative on 21st-Century Trade First Agreement
Implementation Act.
On September 30, 2024, the United States International
Trade Commission sent to the Committee its Andean Trade
Preference Act (ATPA): Impact on U.S. Industries and Consumers
and on Drug Crop Eradication and Crop Substitution, 2023 report
pursuant to section 206(a) of the Andean Trade Preference Act.
f. Miscellaneous Tariff Bill
The Miscellaneous Tariff Bill (MTB) expired on December 31,
2020, as set forth in the American Manufacturing
Competitiveness Act of 2016. The Committee did not receive any
analysis of MTB petitions from the Department of Commerce or
the International Trade Commission during the 118th Congress.
g. Trade Remedies
On February 1, 2023, the International Trade Administration
sent to the Committee the Administration's Annual Report on
Subsidies Enforcement pursuant to section 281(f)(4) of the
Uruguay Rounds Agreements Act.
On June 9, 2023, the International Trade Administration
sent to the Committee its Semiannual Softwood Lumber Subsidies
Report pursuant to Section 809(b) of Title VIII of the Tariff
Act of 1930, as amended.
On February 1, 2024, the United States Trade Representative
and the Department of Commerce jointly sent to the Committee
the Administration's Annual Report on Subsidies Enforcement
pursuant to section 281(f)(4) of the Uruguay Round Agreements
Act.
On June 27, 2024, the International Trade Administration
sent to the Committee its Semiannual Softwood Lumber Subsidies
Report pursuant to Section 809(b) of Title VIII of the Tariff
Act of 1930, as amended.
h. Preference Programs
In March 2023, Committee Chairman Jason Smith led a
bipartisan Congressional delegation to Mexico, Ecuador, and
Guyana to discuss issues related to bilateral energy trade,
U.S. exports, and regulatory impacts on the region, as well as
to meet with officials and stakeholders from those countries.
On June 16, 2023, the United States Trade Representative
sent to the Committee its annual report on the implementation
of the Technical Assistance Improvement and Compliance Needs
Assessment and Remediation (TAICNAR) program pursuant to
section 213A(e)(5) of the Caribbean Basin Economic Recovery
Act, as amended by the Haitian Hemispheric Opportunity through
Partnership Encouragement Act of 2008.
On September 20, 2023, the Subcommittee on Trade held a
hearing entitled ``Reforming the Generalized System of
Preferences to Safeguard U.S. Supply Chains and Combat China.''
Testimony was received from (i) Ed Gresser, Vice President and
Director for Trade and Global Markets--Progressive Policy
Institute, (ii) Randall Spronk, Pork Producer, Former
President--National Pork Producers Council, (iii) Fabian Garza,
Vice President of Operations--Black Diamond Equipment, (iv)
Nigel Cory, Associate Director, Information Technology &
Innovation Foundation, and (v) Roy Houseman, Legislative
Director, United Steel Workers.
In November 2023, the Committee conducted a bipartisan
staff delegation to South Africa to participate in the African
Growth and Opportunity Act (AGOA) Forum.
On December 19, 2023, the United States Trade
Representative sent to the Committee the Fifteenth Report on
the Operation of the Caribbean Basin Economic Recovery Act as
required by section 212(f) of the Caribbean Basin Economic
Recovery Act.
On February 23, 2024, the United States Trade
Representative sent to the Committee the 2024 report to
Congress on the trade preferences for Nepal pursuant to Section
915(e) of the Trade Facilitation and Trade Enforcement Act of
2015.
In March 2024, Committee Chairman Jason Smith led a
bipartisan Congressional delegation to Egypt, Mauritius,
Madagascar, and Benin to discuss bilateral and regional issues
relating to international trade, taxation, and energy policy,
as well as to meet with officials and stakeholders from those
countries.
On June 18, 2024, the United States Trade Representative
sent to the Committee its annual report on the implementation
of the Technical Assistance Improvement and Compliance Needs
Assessment and Remediation (TAICNAR) program pursuant to
section 213A(e)(5) of the Caribbean Basin Economic Recovery
Act, as amended by the Haitian Hemispheric Opportunity through
Partnership Encouragement Act of 2008.
On June 12, 2024, the Subcommittee on Trade held a hearing
entitled ``Looking Beyond 2025 for Trade with Sub-Saharan
Africa, Haiti, and Others.'' Testimony was received from (i)
Skip Richmond, Founder and Co-CEO--DTRT Apparel Group, (ii)
Daniel Runde, Senior Vice President and Schreyer Chair in
Global Analysis--Center for Strategic and International
Studies, (iii) Af Nasser, Vice President of Sourcing & COE--
Cintas Corporation, and (iv) Marggie Peters Muhika, Deputy
Regional Director of Africa--Solidarity Center.
On June 27, 2024, the Office of the United States Trade
Representative sent to the Committee its 2024 Biennial Report
on the Implementation of the African Growth and Opportunity
Act.
In August 2024, Committee Chairman Jason Smith led a
bipartisan Congressional delegation to Argentina, Paraguay, and
Chile to discuss deepening economic relations and bilateral
trade ties, as well as to meet with officials and stakeholders
from those countries.
On September 30, 2024, the United States International
Trade Commission sent to the Committee its Andean Trade
Preference Act (ATPA): Impact on U.S. Industries and Consumers
and on Drug Crop Eradication and Crop Substitution, 2023 report
pursuant to section 206(a) of the Andean Trade Preference Act.
i. Agriculture
On February 15, 2023, Chairman Jason Smith and Subcommittee
on Trade Chairman Adrian Smith sent a letter to United States
Trade Representative Katherine Tai and Secretary of Agriculture
Tom Vilsack expressing concerns about Mexico's restrictions on
imports of corn and other agricultural biotechnology products
from the United States and urging enforcement action under
USMCA.
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's agricultural trade policy. United States
Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
On April 18, 2023, the Committee held a hearing on
countering China's trade and investment agenda. Testimony was
received from (i) Thomas Duesterberg, Senior Fellow--Hudson
Institute, (ii) Matthew P. Goodman, Senior Vice President for
Economics--Center for Strategic and International Studies,
(iii) Roy Houseman, Legislative Director--United Steelworkers,
(iv) Mark McHargue, President--Nebraska Farm Bureau, and (v)
Jamieson Greer, Partner, International Trade--King & Spaulding.
On May 9, 2023, the Committee held a field hearing on
securing supply chains and protecting the American worker in
Staten Island, NY. Testimony was received from (i) John Atkins,
President--Global Containers Terminal, (ii) Dale Hemminger,
Owner/Operator--Hemdale Farms Dairy and Greenhouses, (iii) Nury
Turkel, Chair--United States International Religious Freedom,
(iv) John Romano, CEO--Tronox, and (v) Thomas O'Shei,
President--United Steel Workers Local 135.
On July 10, 2023, the Committee held a field hearing on
agriculture and supply chains in Kimball, MN. Testimony was
received from (i) Don Schiefelbein, Past President--National
Cattlemen's Beef Association, (ii) Tom Bakk, Former Member--
Minnesota State Legislature, (iii) Carolyn Olson, Vice
President--Minnesota Farm Bureau Board of Directors, (iv) Brad
Vold, Owner--Dorrich Dairy, and (v) Gary Wertish, President--
Minnesota Farmers Union.
On September 20, 2023, the Subcommittee on Trade held a
hearing entitled ``Reforming the Generalized System of
Preferences to Safeguard U.S. Supply Chains and Combat China.''
Testimony was received from (i) Ed Gresser, Vice President and
Director for Trade and Global Markets--Progressive Policy
Institute, (ii) Randall Spronk, Pork Producer, Former
President--National Pork Producers Council, (iii) Fabian Garza,
Vice President of Operations--Black Diamond Equipment, (iv)
Nigel Cory, Associate Director, Information Technology &
Innovation Foundation, and (v) Roy Houseman, Legislative
Director, United Steel Workers.
On February 5, 2024, Chairman Jason Smith sent a letter to
U.S. International Trade Commission (USITC) Chairman David
Johanson requesting that the USITC investigate and produce a
report on the global competitiveness of the U.S. rice industry.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's agricultural trade policy. United States
Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
j. Manufacturing
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's trade and manufacturing policy. United
States Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
On April 18, 2023, the Committee held a hearing on
countering China's trade and investment agenda. Testimony was
received from (i) Thomas Duesterberg, Senior Fellow--Hudson
Institute, (ii) Matthew P. Goodman, Senior Vice President for
Economics--Center for Strategic and International Studies,
(iii) Roy Houseman, Legislative Director--United Steelworkers,
(iv) Mark McHargue, President--Nebraska Farm Bureau, and (v)
Jamieson Greer, Partner, International Trade--King & Spaulding.
On May 9, 2023, the Committee held a field hearing on
securing supply chains and protecting the American worker in
Staten Island, NY. Testimony was received from (i) John Atkins,
President--Global Containers Terminal, (ii) Dale Hemminger,
Owner/Operator--Hemdale Farms Dairy and Greenhouses, (iii) Nury
Turkel, Chair--United States International Religious Freedom,
(iv) John Romano, CEO--Tronox, and (v) Thomas O'Shei,
President--United Steel Workers Local 135.
On May 25, 2023, the Trade Subcommittee held a hearing
entitled ``Modernizing Customs Policies to Protect American
Workers and Secure Supply Chains.'' Testimony was received from
(i) Brenda Smith, Global Director of Government Outreach--
Expeditors International, (ii) Michael Kanko, Chief Executive
Officer--ImportGenius, (iii) Fred Ferguson, Vice President of
Public Affairs--Vista Outdoor, (iv) Michael Stumo, Chief
Executive Officer--Coalition for a Prosperous America, and (v)
Martina Vandenberg, Founder and President--Human Trafficking
Legal Center.
On September 20, 2023, the Subcommittee on Trade held a
hearing entitled ``Reforming the Generalized System of
Preferences to Safeguard U.S. Supply Chains and Combat China.''
Testimony was received from (i) Ed Gresser, Vice President and
Director for Trade and Global Markets--Progressive Policy
Institute, (ii) Randall Spronk, Pork Producer, Former
President--National Pork Producers Council, (iii) Fabian Garza,
Vice President of Operations--Black Diamond Equipment, (iv)
Nigel Cory, Associate Director, Information Technology &
Innovation Foundation, and (v) Roy Houseman, Legislative
Director, United Steel Workers.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's trade and manufacturing policy. United
States Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
On July 1, 2024, the United States Trade Representative
sent to the Committee its 2024 Report to Congress on the
Operation of the USMCA with Respect to Automotive Goods
pursuant to section 202A(g)(1)(B) of the United States-Mexico-
Canada Agreement Implementation Act.
On July 9, 2024, the Department of Homeland Security sent
to the Committee its report on 2024 Updates to the Strategy to
Prevent the Importation of Goods Mined, Produced, or
Manufactured with Forced Labor in the People's Republic of
China pursuant to Section 2 of the Uyghur Forced Labor
Prevention Act.
On September 30, 2024, the United States International
Trade Commission sent to the Committee a report titled Apparel:
Export Competitiveness of Certain Foreign Suppliers to The
United States.
k. Services
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's services trade policy. United States
Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's services trade policy. United States
Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
On July 11, 2024, Chairman Jason Smith, Subcommittee on
Trade Chairman Adrian Smith, Co-Chair of the Digital Trade
Caucus Darin LaHood, and all other Majority Members of the Ways
and Means Committee sent a letter to United States Trade
Representative Katherine Tai urging a swift response to
Canada's decision to implement a discriminatory digital
services tax (DST). The letter called for an investigation
under Section 301 of the Trade Act of 1974, arguing that
Canada's DST unfairly targets U.S. companies and undermines the
bilateral economic relationship between the two nations.
On September 20, 2024, the Subcommittee on Trade held a
hearing entitled ``Protecting American Innovation by
Establishing and Enforcing Strong Digital Trade Rules.''
Testimony was received from (i) Robert D. Atkinson, President--
Information Technology and Innovation Foundation (ITIF), (ii)
Olivia Walch, Chief Executive Officer--Arcascope, (iii)
Evangelos Razis, Senior Manager--Workday, (iv) Adrian Shahbaz,
Vice President of Research and Analysis--Freedom House, and (v)
Eric Gottwald, Policy Specialist on Trade & Economic
Globalization--AFL-CIO.
l. Digital Trade and E-Commerce
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's digital trade policy. United States
Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
On February 7, 2024, the Subcommittee on Trade held a
hearing entitled ``Advancing America's Interests at the World
Trade Organization's 13th Ministerial Meeting.'' Testimony was
received from (i) Dennis Shea, Executive Director--J. Ronald
Terwilliger Center for Housing Policy, Bipartisan Policy
Center; former Deputy U.S. Trade Representative and U.S.
Ambassador to the World Trade Organization, (ii) Bobby Hanks,
CEO--Supreme Rice; Chair--International Trade Policy Committee,
USA Rice Federation, (iii) Kelly Ann Shaw, Partner--Hogan
Lovells; Lecturer in Law--Columbia Law School; former Deputy
Assistant to the President for International Economics, (iv)
Eddie Sullivan, President--SAB Biotherapeutics, Inc., and (v)
Bruce Hirsh, Founder--Tailwind Global Strategies, LLC.
In February 2024, the Committee conducted a bipartisan
staff delegation to Abu Dhabi, UAE to participate in the 13th
WTO Ministerial Conference and to meet with officials and
stakeholders from WTO member countries. Among the topics
discussed were the WTO Joint Statement Initiative on E-Commerce
negotiations and the WTO moratorium on customs duties on
electronics transmissions.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda, including the
Biden Administration's digital trade policy. United States
Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
On July 11, 2024, Chairman Jason Smith, Subcommittee on
Trade Chairman Adrian Smith, Co-Chair of the Digital Trade
Caucus Darin LaHood, and all other Majority Members of the Ways
and Means Committee sent a letter to United States Trade
Representative Katherine Tai urging a swift response to
Canada's decision to implement a discriminatory digital
services tax (DST). The letter called for an investigation
under Section 301 of the Trade Act of 1974, arguing that
Canada's DST unfairly targets U.S. companies and undermines the
bilateral economic relationship between the two nations.
On September 20, 2024, the Subcommittee on Trade held a
hearing entitled ``Protecting American Innovation by
Establishing and Enforcing Strong Digital Trade Rules.''
Testimony was received from (i) Robert D. Atkinson, President--
Information Technology and Innovation Foundation (ITIF), (ii)
Olivia Walch, Chief Executive Officer--Arcascope, (iii)
Evangelos Razis, Senior Manager--Workday, (iv) Adrian Shahbaz,
Vice President of Research and Analysis--Freedom House, and (v)
Eric Gottwald, Policy Specialist on Trade & Economic
Globalization--AFL-CIO.
m. WTO Oversight
On February 1, 2023, the International Trade Administration
sent to the Committee the Administration's Annual Report on
Subsidies Enforcement pursuant to section 281(f)(4) of the
Uruguay Rounds Agreements Act.
On December 22, 2023, the International Trade
Administration sent to the Committee the Administration's
Annual Report on Subsidies Enforcement pursuant to section
281(f)(4) of the Uruguay Rounds Agreements Act.
On February 1, 2024, the United States Trade Representative
and the Department of Commerce jointly sent to the Committee
the Administration's Annual Report on Subsidies Enforcement
pursuant to section 281(f)(4) of the Uruguay Round Agreements
Act.
On February 7, 2024, the Subcommittee on Trade held a
hearing entitled ``Advancing America's Interests at the World
Trade Organization's 13th Ministerial Meeting.'' Testimony was
received from (i) Dennis Shea, Executive Director--J. Ronald
Terwilliger Center for Housing Policy, Bipartisan Policy
Center; former Deputy U.S. Trade Representative and U.S.
Ambassador to the World Trade Organization, (ii) Bobby Hanks,
CEO--Supreme Rice; Chair--International Trade Policy Committee,
USA Rice Federation, (iii) Kelly Ann Shaw, Partner--Hogan
Lovells; Lecturer in Law--Columbia Law School; former Deputy
Assistant to the President for International Economics, (iv)
Eddie Sullivan, President--SAB Biotherapeutics, Inc., and (v)
Bruce Hirsh, Founder--Tailwind Global Strategies, LLC.
In February 2024, the Committee conducted a bipartisan
staff delegation to Abu Dhabi, UAE to participate in the 13th
WTO Ministerial Conference and to meet with officials and
stakeholders from WTO member countries.
On June 18, 2024, the Office of the United States Trade
Representative sent to the Committee a report on special and
differential treatment at the World Trade Organization as
required by Section 5413(d)(1) of the National Defense
Authorization Act for Fiscal Year 2024.
On September 20, 2024, the Subcommittee on Trade held a
hearing entitled ``Protecting American Innovation by
Establishing and Enforcing Strong Digital Trade Rules.''
Testimony was received from (i) Robert D. Atkinson, President--
Information Technology and Innovation Foundation (ITIF), (ii)
Olivia Walch, Chief Executive Officer--Arcascope, (iii)
Evangelos Razis, Senior Manager--Workday, (iv) Adrian Shahbaz,
Vice President of Research and Analysis--Freedom House, and (v)
Eric Gottwald, Policy Specialist on Trade & Economic
Globalization--AFL-CIO.
n. Trade Sanctions
On May 9, 2023, the Committee held a field hearing on
securing supply chains and protecting the American worker in
Staten Island, NY. Testimony was received from (i) John Atkins,
President--Global Containers Terminal, (ii) Dale Hemminger,
Owner/Operator--Hemdale Farms Dairy and Greenhouses, (iii) Nury
Turkel, Chair--United States International Religious Freedom,
(iv) John Romano, CEO--Tronox, and (v) Thomas O'Shei,
President--United Steel Workers Local 135.
On May 25, 2023, the Trade Subcommittee held a hearing
entitled ``Modernizing Customs Policies to Protect American
Workers and Secure Supply Chains.'' Testimony was received from
(i) Brenda Smith, Global Director of Government Outreach--
Expeditors International, (ii) Michael Kanko, Chief Executive
Officer--ImportGenius, (iii) Fred Ferguson, Vice President of
Public Affairs--Vista Outdoor, (iv) Michael Stumo, Chief
Executive Officer--Coalition for a Prosperous America, and (v)
Martina Vandenberg, Founder and President--Human Trafficking
Legal Center.
On September 15, 2023, the Department of State sent to the
Committee a report on Burma's timber trade pursuant to section
12 of the Block Burmese Junta's Anti-Democratic Efforts Act of
2008.
On December 1, 2023, the Department of Commerce sent to the
Committee its Report to Congress on Russia Anti-Bribery
Reporting and Assistance pursuant to section 202(b)(2) of the
Russia and Moldova Jackson-Vanik Repeal and Sergei Magnitsky
Rule of Law Accountability Act of 2012.
On December 20, 2023, the United States Trade
Representative sent to the Committee the 2023 Report to
Congress on Russia's WTO Compliance pursuant to Section 201(a)
of the Russia and Moldova Jackson-Vanik Repeal and Sergei
Magnitsky Rule of Law Accountability Act of 2012.
On July 9, 2024, the Department of Homeland Security sent
to the Committee its report on 2024 Updates to the Strategy to
Prevent the Importation of Goods Mined, Produced, or
Manufactured with Forced Labor in the People's Republic of
China pursuant to Section 2 of the Uyghur Forced Labor
Prevention Act.
o. Trade Adjustment Assistance
On July 9, 2024, the Department of Labor sent to the
Committee its Fiscal Year (FY) 2023 Annual Report of the Trade
Adjustment Assistance (TAA) for Workers Program pursuant to
Section 249B(d) of the Trade Act of 1974, as amended.
p. Priorities of the Office of the United States Trade Representative
(USTR)
On February 15, 2023, Chairman Jason Smith and Subcommittee
on Trade Chairman Adrian Smith sent a letter to United States
Trade Representative Katherine Tai and Secretary of Agriculture
Tom Vilsack expressing concerns about Mexico's restrictions on
imports of corn and other agricultural biotechnology products
from the United States and urging enforcement action under
USMCA.
On February 28, 2023, the Office of the United States Trade
Representative sent to the Committee its 2023 Trade Policy
Agenda and 2022 Annual Report of the President of the United
States on the Trade Agreements Program pursuant to Section 163
of the Trade Act of 1974, as amended.
On March 24, 2023, the Committee held a hearing on the
Biden Administration's 2023 Trade Policy Agenda. United States
Trade Representative Katherine Tai testified before the
Committee on the Administration's views on these issues.
On March 31, 2023, the United States Trade Representative
sent to the Committee the annual National Trade Estimate Report
on Foreign Trade Barriers as required by section 1304 of the
Omnibus Trade and Competitiveness Act of 1988, as amended.
On April 26, 2023, the United States Trade Representative
sent to the Committee its Special 301 Report pursuant to
Section 182 of the Trade Act of 1974, as amended.
On June 16, 2023, the United States Trade Representative
sent to the Committee its annual report on the implementation
of the Technical Assistance Improvement and Compliance Needs
Assessment and Remediation (TAICNAR) program pursuant to
section 213A(e)(5) of the Caribbean Basin Economic Recovery
Act, as amended by the Haitian Hemispheric Opportunity through
Partnership Encouragement Act of 2008.
On July 31, 2023, the United States Trade Representative
sent to the Committee its 2023 Trade Enforcement Priorities
Report pursuant to section 601 of the Trade Facilitation and
Enforcement Act of 2015.
On December 19, 2023, the United States Trade
Representative sent to the Committee the Fifteenth Report on
the Operation of the Caribbean Basin Economic Recovery Act as
required by section 212(f) of the Caribbean Basin Economic
Recovery Act.
On December 20, 2023, the United States Trade
Representative sent to the Committee the 2023 Report to
Congress on Russia's WTO Compliance pursuant to Section 201(a)
of the Russia and Moldova Jackson-Vanik Repeal and Sergei
Magnitsky Rule of Law Accountability Act of 2012.
On January 2, 2024, the United States Trade Representative
sent to the Committee a preliminary list of individuals
eligible to serve on binational panels under Annex 10-B.1 of
the USMCA and a preliminary list of sitting and former federal
judges eligible to serve on Extraordinary Challenge Committees
under USMCA Annex 10-B.3 and Special Committees under USMCA
Article 10.13 pursuant to section 412(c)(3)(B) of the United
States-Mexico-Canada Agreement.
On January 29, 2024, the Office of the United States Trade
Representative sent to the Committee its 2023 Review of
Notorious Markets for Counterfeiting and Piracy.
On February 1, 2024, the United States Trade Representative
and the Department of Commerce jointly sent to the Committee
the Administration's Annual Report on Subsidies Enforcement
pursuant to section 281(f)(4) of the Uruguay Round Agreements
Act.
On February 23, 2024, the United States Trade
Representative sent to the Committee the 2024 report to
Congress on the trade preferences for Nepal pursuant to Section
915(e) of the Trade Facilitation and Trade Enforcement Act of
2015.
On February 28, 2023, the Office of the United States Trade
Representative sent to the Committee its 2023 Trade Policy
Agenda and 2022 Annual Report of the President of the United
States on the Trade Agreements Program pursuant to Section 163
of the Trade Act of 1974, as amended.
On March 12, 2024, the United States Trade Representative
sent to the Committee its Congressional Budget Justification
for Fiscal Year 2025.
On March 29, 2024, the United States Trade Representative
sent to the Committee the annual National Trade Estimate Report
on Foreign Trade Barriers as required by section 1304 of the
Omnibus Trade and Competitiveness Act of 1988, as amended.
On April 16, 2024, the Committee held a hearing on the
Biden Administration's 2024 Trade Policy Agenda. United States
Trade Representative Katherine Tai testified before the
Committee regarding various aspects of the Administration's
agenda.
On April 24, 2024, the United States Trade Representative
sent to the Committee a draft of its Special 301 Report
pursuant to Section 182 of the Trade Act of 1974, as amended.
On May 7, 2024, Chairman Jason Smith and Subcommittee on
Trade Chairman Adrian Smith sent a letter to United States
Trade Representative (USTR) Katherine Tai asking for the
completion of the USTR's required four-year review of Section
301 of the Trade Act of 1974's China tariffs. The letter was
prompted by a delay in the completion of the review. The letter
called for the report to contain significant and substantive
proposals for addressing the challenges in the bilateral trade
relationship.
On June 18, 2024, the Office of the United States Trade
Representative sent to the Committee a report on special and
differential treatment at the World Trade Organization as
required by Section 5413(d)(1) of the National Defense
Authorization Act for Fiscal Year 2024.
On June 18, 2024, the United States Trade Representative
sent to the Committee its annual report on the implementation
of the Technical Assistance Improvement and Compliance Needs
Assessment and Remediation (TAICNAR) program pursuant to
section 213A(e)(5) of the Caribbean Basin Economic Recovery
Act, as amended by the Haitian Hemispheric Opportunity through
Partnership Encouragement Act of 2008.
On July 1, 2024, the United States Trade Representative
sent to the Committee a report on the implementation of the
Environment Chapter of USMCA pursuant to section 816 of the
United States-Mexico-Canada Agreement Implementation Act.
On July 1, 2024, the United States Trade Representative
sent to the Committee its 2024 Report to Congress on the
Operation of the USMCA with Respect to Automotive Goods
pursuant to section 202A(g)(1)(B) of the United States-Mexico-
Canada Agreement Implementation Act.
On July 11, 2024, Chairman Jason Smith, Subcommittee on
Trade Chairman Adrian Smith, Co-Chair of the Digital Trade
Caucus Darin LaHood, and all other Majority Members of the Ways
and Means Committee sent a letter to United States Trade
Representative Katherine Tai urging a swift response to
Canada's decision to implement a discriminatory digital
services tax (DST). The letter called for an investigation
under Section 301 of the Trade Act of 1974, arguing that
Canada's DST unfairly targets U.S. companies and undermines the
bilateral economic relationship between the two nations.
On July 31, 2024, the Office of the United States Trade
Representative sent to the Committee its 2024 Trade Enforcement
Priorities Report.
On September 26, 2024, the Office of the United States
Trade Representative sent to the Committee a report on the
Agreement Between the American Institute in Taiwan and the
Taipei Economic and Cultural Representative Office in the
United States Regarding Trade Between the United States of
America and Taiwan pursuant to section 6(b) of the United
States-Taiwan Initiative on 21st-Century Trade First Agreement
Implementation Act.
q. Priorities of U.S. Customs and Border Protection (CBP)
On May 9, 2023, the Committee held a field hearing on
securing supply chains and protecting the American worker in
Staten Island, NY. Testimony was received from (i) John Atkins,
President--Global Containers Terminal, (ii) Dale Hemminger,
Owner/Operator--Hemdale Farms Dairy and Greenhouses, (iii) Nury
Turkel, Chair--United States International Religious Freedom,
(iv) John Romano, CEO--Tronox, and (v) Thomas O'Shei,
President--United Steel Workers Local 135.
On May 25, 2023, the Trade Subcommittee held a hearing
entitled ``Modernizing Customs Policies to Protect American
Workers and Secure Supply Chains.'' Testimony was received from
(i) Brenda Smith, Global Director of Government Outreach--
Expeditors International, (ii) Michael Kanko, Chief Executive
Officer--ImportGenius, (iii) Fred Ferguson, Vice President of
Public Affairs--Vista Outdoor, (iv) Michael Stumo, Chief
Executive Officer--Coalition for a Prosperous America, and (v)
Martina Vandenberg, Founder and President--Human Trafficking
Legal Center.
On March 26, 2024, the Department of the Treasury Office of
Inspector General sent to the Committee its report on its audit
of the U.S. Department of Homeland Security, Customs and Border
Protection's investigations into the underpayment of duties as
required by Section 112 of the Trade Facilitation and Trade
Enforcement Act of 2015.
On April 3, 2024, Customs and Border Protection sent to the
committee its report on CBP's implementation of the Softwood
Lumber Act of 2008 as required by Section 3301 of Title III,
Trade, Subtitle D of the Food, Conservation, and Energy Act of
2008.
On April 16, 2024, U.S. Immigration and Customs Enforcement
sent to the committee a report on the prohibition of
importation of products of forced or prison labor from the
People's Republic of China pursuant to section 505 of the
Normal Trade Relations for the People's Republic of China, Pub.
L 106-286 (2000) (the Act).
On June 20, 2024, the Department of the Treasury sent to
the Committee a report concerning the macroeconomic and foreign
exchange policies of major trading partners of the United
States pursuant to the Omnibus Trade and Competitiveness Act of
1988, 22 U.S.C. Sec. 5305, and Section 701 of the Trade
Facilitation and Trade Enforcement Act of 2015, 19 U.S.C.
Sec. 4421.
On July 9, 2024, the Department of Homeland Security sent
to the Committee its report on 2024 Updates to the Strategy to
Prevent the Importation of Goods Mined, Produced, or
Manufactured with Forced Labor in the People's Republic of
China pursuant to Section 2 of the Uyghur Forced Labor
Prevention Act.
On July 3, 2024, the Department of Homeland Security sent
to the Committee a report on Section 907, the Trade
Facilitation and Trade Enforcement Act of 2015, which requires
CBP to report to Congress within one year of entering into fee
agreements for the provisions of certain CBP services, and
annually thereafter until termination of the program.
On August 27, 2024, the Department of Homeland Security
sent to the Committee a report pursuant to the legislative
requirement in Title VIII, Section 4(c)(9)(A) of the Trade
Facilitation and Trade Enforcement Act of 2015, including
import restrictions on archaeological and ethnological
materials from Peru, Belize, Libya, and Cambodia.
On September 10, 2024, the Department of the Treasury sent
to the Committee a notification of action that Secretary Yellen
would take to modify the allocation of authority related to
``Customs revenue function'' as between the Department of the
Treasury and the Department of Homeland Security pursuant to
section 412 of the Homeland Security Act of 2002.
r. Priorities of the U.S. Department of Commerce
On January 10, 2023, the Department of Commerce Office of
Inspector General sent to the Committee its report on the
Bureau of Industry and Security's Law Enforcement Oversight
Policies and Procedures.
On February 1, 2023, the United States Trade Representative
and the Department of Commerce jointly sent to the Committee
the Administration's Annual Report on Subsidies Enforcement
pursuant to section 281(f)(4) of the Uruguay Rounds Agreements
Act.
On March 30, 2023, the Department of Commerce Office of
Inspector General sent to the Committee its Semiannual Report
to Congress.
On June 9, 2023, the International Trade Administration
sent to the Committee its Semiannual Softwood Lumber Subsidies
Report pursuant to Section 809(b) of Title VIII of the Tariff
Act of 1930, as amended.
On October 13, 2023, the Department of Commerce Office of
Inspector General sent to the Committee its Report on Top
Management and Performance Challenges Facing the Department of
Commerce in Fiscal Year 2024 pursuant to 31 U.S.C.
Sec. 3516(d).
On November 28, 2023, the Department of Commerce Office of
Inspector General sent to the Committee its Semiannual Report
to Congress.
On December 1, 2023, the Department of Commerce sent to the
Committee its Report to Congress on Russia Anti-Bribery
Reporting and Assistance pursuant to section 202(b)(2) of the
Russia and Moldova Jackson-Vanik Repeal and Sergei Magnitsky
Rule of Law Accountability Act of 2012.
On December 21, 2023, the Department of Commerce Office of
the Chief Financial Officer and Assistant Secretary for
Administration sent to the Committee a copy of the renewal
charter for the President's Advisory Council on Doing Business
in Africa in accordance with the provisions of the Federal
Advisory Committee Act.
On February 1, 2024, the United States Trade Representative
and the Department of Commerce jointly sent to the Committee
the Administration's Annual Report on Subsidies Enforcement
pursuant to section 281(f)(4) of the Uruguay Round Agreements
Act.
On February 13, 2024, the Department of Commerce sent to
the Committee a report listing all known conflict mineral
processing facilities worldwide as required by Section
1502(d)(3) of the Dodd-Frank Wall Street Reform and Consumer
Protection Act.
On May 30, 2024, the Department of Commerce Office of
Inspector General sent to the Committee its Semiannual Report
to Congress.
On June 27, 2024, the International Trade Administration
sent to the Committee its Semiannual Softwood Lumber Subsidies
Report pursuant to Section 809(b) of Title VIII of the Tariff
Act of 1930, as amended.
On September 24, 2024, the Department of Commerce Office of
Inspector General sent to the Committee its report on its audit
of the Bureau of Industry and Security titled BIS' Export
License Approval Process Reduces Risk of Threats from China's
Military-Civilian Fusion Strategy, but BIS Should Take
Additional Steps to Mitigate Risks of Unauthorized Technology
Release to China's Military.
On October 17, 2024, the Department of Commerce Office of
Inspector General sent to the Committee its report titled Top
Management and Performance Challenges Facing the Department of
Commerce in FY 2025 pursuant to 31 U.S.C. Sec. 3516(d).
s. Priorities of the United States International Trade Commission
On February 5, 2024, Chairman Jason Smith sent a letter to
U.S. International Trade Commission (USITC) Chairman David
Johanson requesting that the USITC investigate and produce a
report on the global competitiveness of the U.S. rice industry.
On March 11, 2024, the International Trade Commission sent
to the Committee its combined Annual Performance Plan for
Fiscal Year 2024-25 and Annual Performance Report for FY 2023,
and its Congressional Budget Justification for FY 2025.
On September 30, 2024, the United States International
Trade Commission sent to the Committee its Andean Trade
Preference Act (ATPA): Impact on U.S. Industries and Consumers
and on Drug Crop Eradication and Crop Substitution, 2023 report
pursuant to section 206(a) of the Andean Trade Preference Act.
On September 30, 2024, the United States International
Trade Commission sent to the Committee a report titled Apparel:
Export Competitiveness of Certain Foreign Suppliers to The
United States.
B. Additional Oversight Activities Undertaken
1. HUNTER BIDEN INVESTIGATION AND THE IMPEACHMENT INVESTIGATION INTO
PRESIDENT JOSEPH R. BIDEN
Chairman Smith, Ranking Member Neal, and the Chairs and
Ranking Members of other House and Senate Committees received a
letter on April 19, 2023, from counsel for an IRS employee, who
was later identified as Criminal Supervisory Special Agent Gary
Shapley.\2\ That letter outlined, in very general terms, the
nature of information Mr. Shapley wished to share with the
Committee, including information that would:
---------------------------------------------------------------------------
\2\Statement from Chairman Smith on IRS Whistleblower Outreach, H.
Comm. on Ways and Means (Apr. 19, 2023), https://
waysandmeans.house.gov/statement-from-chairman-smith-on-irs-
whistleblower-outreach/.
---------------------------------------------------------------------------
(1) Contradict sworn testimony provided to Congress
by a senior political official;
(2) Identify unmitigated conflicts of interest; and
(3) Provide examples of preferential treatment based
on political considerations.
Counsel for Mr. Shapley offered to provide a proffer to the
Committee to outline the nature of the testimony Mr. Shapley
could provide. The Chairman properly authorized counsel to do
so under Section 6103.
On May 5, 2023, Committee staff received that attorney
proffer, which disclosed that the subject of the investigation
was R. Hunter Biden. Majority and minority staff were
designated by Chairman Smith under 26 U.S.C. Sec. 6103
(``Section 6103'') to receive the information; both majority
and minority staff were present at the attorney proffer and
were afforded equal opportunity to ask questions. After
receiving the proffer, a voluntary interview of Mr. Shapley was
scheduled for later in May.
On May 15, 2023, the Committee received a letter from Mr.
Shapley's legal counsel notifying the Committee that he and his
entire IRS investigative team had been removed from the ongoing
and sensitive investigation about which Mr. Shapley sought to
make a disclosure to Congress.\3\ The letter noted that Mr.
Shapley was informed that the removal occurred at the request
of the DOJ.\4\ Following that removal, the Committee learned
that another IRS employee retained counsel and was interested
in providing additional relevant information to the Committee.
---------------------------------------------------------------------------
\3\Letter from Mark D. Lytle and Tristan Leavitt, Counsel to Mr.
Shapley, to The Hon. Jason Smith, Chairman, H. Comm. on Ways and Means,
The Hon. Jim Jordan, Chairman, H. Comm. on the Judiciary, et al. (May
15, 2023).
\4\Id.
---------------------------------------------------------------------------
On May 22, 2023, the Committee received a letter from Mr.
Shapley's legal counsel alleging that the IRS had taken further
actions against Mr. Shapley.\5\
---------------------------------------------------------------------------
\5\Letter from Tristan Leavitt and Mark D. Lytle to The Hon. Jason
Smith, Chairman, H. Common Ways and Means, et al., (May 22, 2023).
---------------------------------------------------------------------------
On May 24, 2023, the Committee received a letter from an
IRS Criminal Investigator's legal counsel noting that
Whistleblower 2, who later identified himself as Joseph
Ziegler, shared the concerns about the management of the high-
profile case raised by Mr. Shapley.\6\ The letter also notes
that despite Mr. Ziegler's good faith efforts to engage in a
dialogue with supervisors at the IRS about this case and the
management of the case, to date, this has resulted in no
constructive engagement.\7\ Rather, IRS management responded in
a manner that raised significant alarm for Mr. Ziegler of
possible retaliation.
---------------------------------------------------------------------------
\6\Letter from Dean Zerbe to The Hon. Jason Smith, Chairman, and
The Hon. Richard Neal, Ranking Member, H. Common on Ways and Means, et
al., (May 22, 2023).
\7\Id.
---------------------------------------------------------------------------
On May 26, 2023, and June 1, 2023, Committee staff
conducted voluntary transcribed interviews of Mr. Shapley and
Mr. Ziegler. Each interview lasted for approximately seven
hours. Majority and minority staff had equal opportunity to ask
questions of the whistleblowers and were able to ask questions
until none remained.
On June 22, 2023, the Committee held an executive session
to consider materials protected by Section 6103, including the
transcripts of the transcribed interviews of the two
whistleblowers and two supplemental documents submitted by the
whistleblowers.\8\ The minority also requested that the
Committee include and consider a June 7, 2023, letter from IRS
Commissioner Daniel Werfel to Chairman Smith.\9\ The Committee
voted to submit those materials to the U.S. House of
Representatives and thereby make public all five documents. The
Committee also voted to make a transcript of the closed
executive session public.
---------------------------------------------------------------------------
\8\H. Comm. on Ways and Means, Smith: Testimony of IRS Employees
Reveals Biden IRS, DOJ Interfered in Tax Investigation of Hunter Biden,
Revealing Preferential Treatment for Wealthy and Politically Connected
(June 22, 2023), https://gop-waysandmeans.house.gov/smith-testimony-of-
irs-employees-reveals-biden-irs-doj-interfered-in-tax-investigation-of-
hunter-biden-revealing-preferential-treatment-for-wealthy-and-
politically-connected/.
\9\Id.
---------------------------------------------------------------------------
On June 29, 2023, the Chairmen of the Committee on Ways and
Means, the Committee on the Judiciary, and the Committee on
Oversight and Accountability sent letters requesting interviews
with 13 federal government employees--including two IRS
officials--likely to have information relevant to Mr. Shapley's
and Mr. Ziegler's allegations.\10\
---------------------------------------------------------------------------
\10\Letter from Chairmen Jason Smith, Jim Jordan, and James Comer,
to Daniel Werfel, Commissioner, Internal Revenue Service (June 29,
2023).
---------------------------------------------------------------------------
The DOJ and IRS did not initially make any of the
individuals available for interviews on a voluntary basis.
Chairman Smith therefore issued deposition subpoenas to the two
IRS employees--Michael Batdorf and Darrel Waldon.\11\ After the
subpoenas were issued, the IRS agreed to make Mr. Batdorf and
Mr. Waldon available for voluntary transcribed interviews on a
limited set of topics. Specifically, in advance of their
interviews with the Committee, Mr. Batdorf and Mr. Waldon were
directed by the IRS not to answer certain questions relevant to
the Committee's investigation.\12\ During the interviews, IRS
lawyers intervened on numerous occasions to instruct Mr.
Batdorf and Mr. Waldon not to answer certain questions.\13\
---------------------------------------------------------------------------
\11\H. Comm. on Ways and Means, Ways and Means, Judiciary
Committees Issue Subpoenas Compelling Witness Testimony on Political
Interference and Preferential Treatment in Hunter Biden Investigation
(Aug. 21, 2023), https://waysandmeans.house.gov/ways-and-means-
judiciary-committees-issue-subpoenas-compelling-witness-testimony-on-
political-interference-and-preferent ial-treatment-in-hunter-biden-
investigation/.
\12\Testimony Authorization from Daniel Werfel, Commissioner,
Internal Revenue Service, to Darrell Waldon, Director, Advanced
Analytics & Innovation, Criminal Investigation, Internal Revenue
Service (Sept. 7, 2023) (on file with Committee); Transcribed Interview
of Darrell Waldon, Director, Advanced Analytics & Innovation, Internal
Revenue Service Criminal Investigation at 9 (Sept. 8, 2023) (on file
with Committee); Testimony Authorization from Daniel Werfel,
Commissioner, Internal Revenue Service, to Michael Batdorf, Director of
Field Operations, Southern Area, Criminal Investigation, Internal
Revenue Service (Sept. 11, 2023) (on file with Committee); Transcribed
Interview of Michael Batdorf, Director of Field Operations, Internal
Revenue Service Criminal Investigation at 8 (Sept. 12, 2023) (on file
with Committee).
\13\See e.g., Memorandum for Darrell Waldon, Director, Advanced
Analytics & Innovation, Criminal Investigation, from Daniel I. Werfel,
Commissioner, Subject: Testimony Authorization (Sept. 7, 2023);
Memorandum for Michael Batdorf, Director of Field Operations, Southern
Area, Criminal Investigation, from Daniel I. Werfel, Commissioner,
Subject: Testimony Authorization (Sept. 11, 2023); Transcribed
Interview of Darrell Waldon, Director, Advanced Analytics & Innovation,
Internal Revenue Service Criminal Investigation at 9 (Sept. 8, 2023);
Transcribed Interview of Michael Batdorf, Director of Field Operations,
Internal Revenue Service Criminal Investigation at 8 (Sept. 12, 2023).
---------------------------------------------------------------------------
The Committee has also requested documents and information
from the DOJ, but very few responsive documents have been
provided. In addition, the Committee has sought information
from the TIGTA; the DOJ Inspector General (``DOJ OIG''); and
the Office of Special Counsel (``OSC''), an independent agency
that protects federal employees from prohibited personnel
practices regarding investigations into the allegations of
whistleblower retaliation.\14\
---------------------------------------------------------------------------
\14\Letter from Chairmen Jason Smith and Jim Jordan to The Hon. J.
Russell George, Treasury Inspector General for Tax Administration, U.S.
Dept. of the Treasury (June 20, 2023); Letter from Chairmen Jason Smith
and Jim Jordan to The Hon. Michael Horowitz, Inspector General, U.S.
Dept. of Justice (June 20, 2023); Letter from Chairman Jason Smith, et
al., to The Hon. Henry J. Kerner, Special Counsel, Office of Special
Counsel (July 5, 2023); Letter from Chairmen Jason Smith, Jim Jordan,
and James Comer to The Hon. J. Russell George, Treasury Inspector
General for Tax Administration, U.S. Dept. of the Treasury (July 17,
2023); Letter from Chairmen Jason Smith, Jim Jordan, and James Comer to
The Hon. Michael Horowitz, Inspector General, U.S. Dept. of Justice
(July 17, 2023); Letter from Chairmen Jason Smith, Jim Jordan, and
James Comer to The Hon. Michael Horowitz, Inspector General, U.S. Dept.
of Justice (Aug. 22, 2023); Letter from Speaker Mike Johnson, Chairman
Jason Smith, et al., to Karen Gorman, Acting Principal Deputy Special
Counsel, Office of Special Counsel (June 17, 2024); and Letter from
Chairman Jason Smith, et al., to Karen Gorman, Acting Principal Deputy
Special Counsel, Office of Special Counsel (Nov. 1, 2024).
---------------------------------------------------------------------------
On July 19, 2023, Mr. Shapley and Mr. Ziegler testified
before the Oversight and Accountability Committee, where they
stated that they could not answer certain questions in an open
setting but would provide the Committee with additional
information under Section 6103.\15\ After the Oversight and
Accountability Committee hearing on July 19, 2023, Mr. Shapley
and Mr. Ziegler began providing additional Section 6103
materials to the Committee.
---------------------------------------------------------------------------
\15\H. Comm. on Oversight and Accountability, Hearing with IRS
Whistleblowers About the Biden Criminal and Investigation (July 19,
2023), https://oversight.house.gov/hearing/hearing-with-irs-
whistleblowers-about-the-biden-criminal-investigation/.
---------------------------------------------------------------------------
On September 27, 2023, the Committee held an executive
session to consider materials protected by Section 6103,
including a Committee on Ways and Means Report, five affidavits
from Mr. Ziegler with accompanying exhibits, three supplemental
disclosures from Mr. Shapley with accompanying attachments, and
the transcript of the closed executive session. The Committee
voted to submit those materials to the U.S. House of
Representatives and thereby make public all documents.
On October 30, 2023, Mr. Ziegler provided additional
Section 6103 materials to the Committee. The production of
documents was provided by Mr. Ziegler to Committee majority and
minority staff designated under Section 6103. All materials
provided in this production were considered by the Committee on
December 5, 2023.
In addition, Mr. Shapley and Mr. Ziegler testified before
the Committee in executive session. Therefore, the Committee
also put forward Mr. Shapley and Mr. Ziegler's testimony, and
the slides Mr. Ziegler submitted to the Committee that
accompanied his testimony. The Committee also voted to release
the transcripts of both executive sessions.
The Committee met in closed executive session on May 22,
2024, to consider further materials protected by Section 6103,
including materials provided to the Committee as a supplement
and in response to ``admissions and claims against Gary Shapley
and [Mr. Ziegler] made by [Hunter Biden] and his counsel during
[Hunter Biden's] most recent congressional testimony on
February 28, 2024.''\16\
---------------------------------------------------------------------------
\16\Joseph Ziegler, Affidavit 9 at 1.
---------------------------------------------------------------------------
Additionally, Mr. Shapley provided an affidavit with a
single attachment with more evidence of the DOJ's obstruction
of the IRS investigation into Hunter Biden.
Mr. Joseph Ziegler provided three affidavits, with related
exhibits on March 12, 2024, and May 14, 2024. Mr. Gary Shapley
also provided one affidavit with a related exhibit on May 14,
2024. The Committee considered the documents during the closed
executive session.
2. ANTISEMITISM INVESTIGATION
The Committee launched an investigation into tax-exempt
organizations and antisemitism across the U.S. in the wake of
Hamas' attack on Israel on October 7, 2023. The Committee held
its first hearing on this issue on November 15, 2023, and has
since held three hearings related to tax-exempt organizations
and antisemitism, gathering testimony from more than ten
witnesses in the process.
In addition to hearings, the Committee requested
information and materials from various tax-exempt
organizations, including tax-exempt colleges and universities.
The Committee collected over 1,500 pages of documentation
throughout its investigation, including information related to
tax-exempt school policies, enforcement standards and
activities of tax-exempt colleges and universities, various
sources of funding for tax-exempt colleges and universities,
and other information relevant to the Committee's
investigation.
The Committee also leveraged resources and gained
information and assurances from various governmental entities
and tax-exempt organizations that more will be done going
forward to better protect students on campus; hold bad actors
accountable who violate rules on campus; and use tools
available to the government to step-in when tax-exempt
organizations are supporting illegal activity or operating
outside of their tax-exempt purpose. To date, the Committee has
sent over 40 letters to various tax-exempt schools, government
entities including the U.S. Department of the Treasury, IRS,
Federal Bureau of Investigation, and DOJ as part of its
investigation.
3. OTHER MATTERS UNDER THE COMMITTEE'S WORK
AND WELFARE JURISDICTION
a. Measuring Poverty
On September 11, 2024: Chairman Smith wrote a letter to
Congressional Budget Office (CBO) Director Phillip Swagel,
requesting CBO provide a report that crosswalks the income data
and findings from CBO's Distribution of Household Income annual
report with the Census Bureau's Official Poverty Measure
thresholds. Such a report will document the poverty rate in the
United States after accounting for all federal taxes, social
insurance programs, and means-tested transfers.
b. Supplemental Security Income
1. On July 28, 2023: Chairman Smith, Work and Welfare
Subcommittee Chairman LaHood, and Social Security Chairman Drew
Ferguson, wrote a letter to Social Security Administration
(SSA) Acting Commissioner Kilolo Kijakazi calling on the SSA to
implement the Payroll Information Exchange ``PIE'' program
immediately, provide to the Committee what steps the agency is
taking to complete that task, and an explanation for why it has
delayed this action for so long. Chair Smith, Chair Ferguson,
and Chair LaHood received a response from Acting Commissioner
Kijakazi on August 21, 2023 outlining the agencies
implementation process and plans to publish a Notice of
Proposed Rulemaking (NPRM).
2. October 24, 2024: Chairman Smith, Work and Welfare
Subcommittee Chairman LaHood, Social Security Chairman Drew
Ferguson, House Committee on the Budget Chair Jodey Arrington,
and House Committee on the Budget Oversight Task Force Chair
Bergman wrote a letter to SSA Commissioner Martin O'Malley
regarding publication of four final rules impacting the
Supplemental Security Income (SSI) and Social Security
Disability Insurance (SSDI) that increase federal mandatory
spending by over $37 billion. The letter questioned the SSA's
compliance with Congressional intent behind the Administrative
PAYGO requirement in the Fiscal Responsibility Act (P.L. 118-
5).
III. HEARINGS HELD PURSUANT TO CLAUSE 2(n), (o), AND (p) OF RULE XI
A. Hearings Held Pursuant to Clause 2(n)
1. Hearing on The Greatest Theft of Taxpayer Dollars:
Unchecked Unemployment Fraud, February 8, 2024
2. Social Security Subcommittee Hearing on The Social
Security Administration's Role in Combatting Identity Fraud,
May 25, 2023
3. Work & Welfare Subcommittee Hearing on ``Where is all
the Welfare Money Going? Reclaiming TANF Non-Assistance Dollars
to Lift Americans Out of Poverty'', July 12, 2023
4. Oversight Subcommittee Hearing on The Employee Retention
Tax Credit Experience: Confusion, Delays, and Fraud, July 27,
2023
5. Oversight Subcommittee Hearing on Investigating Pandemic
Fraud: Preventing History from Repeating Itself, October 19,
2023
6. Hearing on Reforming Temporary Assistance for Needy
Families (TANF): States' Misuse of Welfare Funds Leaves Poor
Families Behind, September 24, 2024
B. Hearings Held Pursuant to Clause 2(o)
1. Social Security Subcommittee Hearing on Protecting
Beneficiaries from the Harm of Improper Payments, October 18,
2023
2. Social Security Subcommittee Hearing on The Social
Security Trust Funds in 2024 and Beyond, June 4, 2024
C. Hearings Held Pursuant to Clause 2(p)
1. Hearing on Accountability and Transparency at the
Internal Revenue Service with IRS Commissioner Werfel, April
27, 2023
2. Hearing on Health Care Price Transparency: A Patient's
Right to Know, May 16, 2023
3. Health Subcommittee Hearing on Why Health Care is
Unaffordable: Anticompetitive and Consolidated Markets, May 17,
2023
4. Joint Work & Welfare and Oversight Subcommittee Hearing
on Strengthening the Child Support Enforcement Program for
States and Tribes, November 29, 2023
5. Hearing with Commissioner of the Internal Revenue
Service, Daniel Werfel, February 15, 2024
6. Joint Social Security and Work & Welfare Subcommittee
Hearing with the Commissioner of Social Security, Martin
O'Malley, March 21, 2024
7. Field Hearing on Empowering Native American and Rural
Communities (Scottsdale, Arizona), May 10, 2024
PUBLIC HEARINGS
During the 118th Congress, the Committee on Ways and Means
along with its six Subcommittees held numerous public hearings.
Many of these hearings dealt with broad subject matter
including the President's fiscal year 2024 and 2025 budget
proposals, tax reform, trade, health and Social Security
issues.
As the statistics below indicate, during the 118th
Congress, the full Committee and its six Subcommittees held
public hearings aggregating a total of 70 days, during which
time 317 witnesses testified. There were twelve field hearings.
The following table specifies the statistical data on the
number of days and witnesses on each of the subjects covered by
public hearings in the full Committee during the 118th
Congress.
TABLE 1--PUBLIC HEARINGS CONDUCTED BY THE FULL COMMITTEE ON WAYS AND
MEANS
------------------------------------------------------------------------
Number of--
Subject and Date ---------------------
Days Witnesses
------------------------------------------------------------------------
2023:
Field Hearing on the State of the American 1 4
Economy: Appalachia (Petersburg, West
Virginia), February 6........................
Hearing on The Greatest Theft of Taxpayer 1 3
Dollars: Unchecked Unemployment Fraud,
February 8...................................
Field Hearing on the State of the American 1 5
Economy: The Heartland (Oklahoma City,
Oklahoma), March 7...........................
Hearing on President Biden's Fiscal Year 2024 1 1
Budget Request with Treasury Secretary
Yellen, March 10.............................
Hearing on the Biden Administration's 2023 1 1
Trade Policy Agenda with United States Trade
Representative, Ambassador Tai, March 24.....
Hearing on President Biden's Fiscal Year 2024 1 1
Budget Request with Health and Human Services
Secretary Becerra, March 28..................
Hearing on the U.S. Tax Code Subsidizing Green 1 5
Corporate Handouts and the Chinese Communist
Party, April 19..............................
Field Hearing on the State of the American 1 5
Economy: The South (Peachtree City, Georgia),
April 21.....................................
Hearing on Accountability and Transparency at 1 1
the Internal Revenue Service with IRS
Commissioner Werfel, April 27................
Field Hearing on Trade in America: Securing 1 5
Supply Chains and Protecting the American
Worker--Staten Island (Staten Island, New
York), May 9.................................
Hearing on Health Care Price Transparency: A 1 6
Patient's Right to Know, May 16..............
Field Hearing on Trade in America: Agriculture 1 5
and Critical Supply Chains (Kimball,
Minnesota), July 10..........................
Member Day Hearing, September 14.............. 1 31
Hearing on Reduced Care for Patients: Fallout 1 5
From Flawed Implementation of Surprise
Medical Billing Protections, September 19....
Hearing on Educational Freedom and Opportunity 1 5
for American Families, Students, and Workers,
October 25...................................
Hearing on Ensuring that ``Woke'' Doesn't 1 5
Leave Americans Broke: Protecting Seniors and
Savers from ESG Activism, November 7.........
Hearing: From Ivory Towers to Dark Corners: 1 5
Investigating the Nexus Between Antisemitism,
Tax-Exempt Universities, and Terror
Financing, November 15.......................
Hearing with the IRS Whistleblowers: Hunter 1 2
Biden Investigation Obstruction in Their Own
Words, December 5............................
Total for 2023............................ 18 95
2024:
Hearing on Examining Chronic Drug Shortages in 1 6
the United States, February 6................
Hearing with Commissioner of the Internal 1 1
Revenue Service, February 15.................
Hearing on Enhancing Access to Care at Home in 1 5
Rural and Underserved Communities, March 12..
Field Hearing on Access to Health Care in 1 6
America: Ensuring Resilient Emergency Medical
Care (Dallas, Texas), March 18...............
Hearing with Health and Human Services 1 1
Secretary Becerra, March 20..................
Hearing on Expanding on the Success of the 1 5
2017 Tax Relief to Help Hardworking
Americans, April 11..........................
Hearing on the Biden Administration's 2024 1 1
Trade Policy Agenda with United States Trade
Representative Katherine Tai, April 16.......
Hearing with Treasury Secretary Yellen, April 1 1
30...........................................
Field Hearing on Empowering Native American 1 6
and Rural Communities (Scottsdale, Arizona),
May 10.......................................
Hearing on the Crisis on Campus: Antisemitism, 1 5
Radical Faculty, and the Failure of
University Leadership, June 13...............
Hearing on Strengthening Child Welfare and 1 4
Protecting America's Children, June 26.......
Field Hearing on Access to Health Care in 1 4
America: Unleashing Medical Innovation and
Economic Prosperity (Salt Lake City, Utah),
July 12......................................
Field Hearing on The Success of Pro-Growth, 1 5
Pro-Worker Tax Policy in the American
Midwest), August 16..........................
Hearing on Reforming Temporary Assistance for 1 4
Needy Families (TANF): States' Misuse of
Welfare Funds Leaves Poor Families Behind,
September 24.................................
Total for 2024............................ 14 54
Total for 118th Congress.............. 32 149
------------------------------------------------------------------------
The six Subcommittees of the Committee on Ways and Means
were also very active in conducting public hearings during the
118th Congress. The following table specifies in detail the
number of days and witnesses for each of the Subcommittees.
TABLE 2--PUBLIC HEARINGS CONDUCTED BY THE SUBCOMMITTEES OF THE COMMITTEE
ON WAYS AND MEANS
(January 3, 2023-January 3, 2025)
------------------------------------------------------------------------
Number of--
Subject and Date ---------------------
Days Witnesses
------------------------------------------------------------------------
SUBCOMMITTEE ON WORK AND WELFARE
2023:
Hearing on Welfare is Broken: Restoring Work 1 5
Requirements to Lift Americans Out of
Poverty, March 29............................
Hearing on ``Where is all the Welfare Money 1 5
Going? Reclaiming TANF Non-Assistance Dollars
to Lift Americans Out of Poverty'', July 12..
Hearing on Modernizing Child Welfare to 1 5
Protect Vulnerable Children, September 28....
Hearing on Measuring Poverty: How the Biden 1 5
Administration Plans to Redraw the Poverty
Line and Rob Resources from Rural America,
October 24...................................
Hearing on Strengthening the Child Support 1 5
Enforcement Program for States and Tribes
(Joint Subcommittee Hearing with the
Subcommittee on Oversight), November 29......
Total for 2023............................ 5 25
2024:
Hearing on Pathways to Independence: 1 4
Supporting Youth Aging Out of Foster Care,
January 17...................................
Field Hearing on The Dignity of Work: Lifting 1 6
Individuals Out of Poverty, April 9..........
Hearing on Reforming Unemployment Insurance to 1 5
Support American Workers and Businesses, June
4............................................
Total for 2024............................ 3 15
Total for 118th Congress.............. 8 40
SUBCOMMITTEE ON OVERSIGHT
2023:
Hearing on Tax-Exempt Hospitals and the 1 4
Community Benefit Standard, April 26.........
Hearing on The Employee Retention Tax Credit 1 4
Experience: Confusion, Delays, and Fraud,
July 27......................................
Hearing on Investigating Pandemic Fraud: 1 4
Preventing History from Repeating Itself,
October 19...................................
Hearing on Hidden Cost: The True Price of 1 4
Federal Debt to American Taxpayers, December
6............................................
Hearing on Growth of the Tax-Exempt Sector and 1 4
the Impact on the American Political
Landscape, December 13.......................
Total for 2023............................ 5 20
2024:
Hearing on Fueling Chaos: Tracing the Flow of 1 3
Tax-Exempt Dollars to Antisemitism, July 23..
Total for 2024............................ 1 3
Total for 118th Congress.............. 6 23
SUBCOMMITTEE ON SOCIAL SECURITY
2023
Hearing on Social Security Fundamentals: A 1 3
Fact-Based Foundation, April 26..............
Hearing on the Social Security 1 5
Administration's Role in Combatting Identity
Fraud, May 24................................
Hearing on Protecting Beneficiaries from the 1 3
Harm of Improper Payments, October 18........
Hearing on One Million Claims and Growing: 1 5
Improving Social Security's Disability
Adjudication Process, October 26.............
Field Hearing on Social Security's Disservice 1 4
to Public Servants: How the Windfall
Elimination Provision and Government Pension
Offset Mistreat Government Workers (Baton
Rouge, Louisiana), November 20...............
Total for 2017............................ 5 20
2024:
Hearing with the Commissioner of Social 1 1
Security, Martin O'Malley (Joint Subcommittee
Hearing with the Subcommittee on Work &
Welfare), March 21...........................
Hearing on the Windfall Elimination Provision 1 4
and Government Pension Offset, April 16......
Hearing on The Social Security Trust Funds in 1 3
2024 and Beyond, June 4......................
Total for 2024............................ 3 8
Total for 118th Congress.............. 8 28
SUBCOMMITTEE ON TAX
2023:
Hearing on Biden's Global Tax Surrender Harms 1 6
American Workers and Our Economy, July 19....
Hearing on Tax Policies to Expand Economic 1 5
Growth and Increase Prosperity for American
Families, December 6.........................
Total for 2023............................ 2 11
2024:
Hearing on OECD Pillar 1: Ensuring the Biden 1 4
Administration Puts Americans First, March 7.
Field Hearing on Creating More Opportunity and 1 4
Prosperity in the American Rust Belt (Erie,
Pennsylvania), May 20........................
Total for 2024............................ 2 8
Total for 118th Congress ......... ......... 19
SUBCOMMITTEE ON TRADE
2023:
Hearing on Countering China's Trade and 1 5
Investment Agenda: Opportunities for American
Leadership, April 18.........................
Hearing on Modernizing Customs Policies to 1 5
Protect American Workers and Secure Supply
Chains, May 25...............................
Hearing on Reforming the Generalized System of 1 5
Preferences to Safeguard U.S. Supply Chains
and Combat China, September 20...............
Total for 2023............................ 3 15
2024:
Hearing on Advancing America's Interests at 1 5
the World Trade Organization's 13th
Ministerial Meeting, February 7..............
Hearing on Looking Beyond 2025 for Trade with 1 4
Sub-Saharan Africa, Haiti, and Others, June
12...........................................
Hearing on Protecting American Innovation by 1 5
Establishing and Enforcing Strong Digital
Trade Rules, September 20....................
Total for 2024............................ 3 14
Total for 118th Congress.............. 6 29
SUBCOMMITTEE ON HEALTH
2023:
Hearing on Why Health Care is Unaffordable: 1 5
The Fallout of Democrats' Inflation on
Patients and Small Businesses, March 23......
Hearing on Examining Policies that Inhibit 1 5
Innovation and Patient Access, May 10........
Hearing on Why Health Care is Unaffordable: 1 5
Anticompetitive and Consolidated Markets, May
17...........................................
Total for 2023............................ 3 15
2024:
Hearing on The Collapse of Private Practice: 1 5
Examining the Challenges Facing Independent
Medicine, May 23.............................
Hearing on Improving Value-Based Care for 1 4
Patients and Providers, June 26..............
Hearing on Investing in a Healthier America: 1 5
Chronic Disease Prevention and Treatment,
September 18.................................
Total for 2024............................ 3 14
Total for 118th Congress.............. 6 29
------------------------------------------------------------------------
MARKUPS
TABLE 3--PUBLIC MARKUPS CONDUCTED BY THE FULL COMMITTEE ON WAYS AND
MEANS
------------------------------------------------------------------------
Number of--
Subject and Date ---------------------
Days Bills
------------------------------------------------------------------------
2023:
Ways and Means Announces Organizational 1
Meeting, January 31..........................
--Consideration of Committee Rules for
118th Congress
Markup of H.R. 1163, the ``Protecting 1 1
Taxpayers and Victims of Unemployment Fraud
Act'', February 28...........................
--H.R. 1163, the ``Protecting Taxpayers
and Victims of Unemployment Fraud Act''
Markup of H.R. 187, the ``Default Prevention 1 1
Act'', March 9...............................
--H.R. 187, the ``Default Prevention Act''
Markup of H.J. Res. 39, Disapproving the rule 1 1
submitted by the Department of Commerce
relating to ``Procedures Covering Suspension
of Liquidation, Duties, and Estimated Duties
in Accord With Presidential Proclamation
10414'', April 19............................
--H.J. Res. 39, Disapproving the rule
submitted by the Department of Commerce
relating to ``Procedures Covering
Suspension of Liquidation, Duties, and
Estimated Duties in Accord With
Presidential Proclamation 10414''
Mark up of H.R. 1843, H.R. 3798, H.R. 3800, 1 9
H.R. 3784, H.R. 3801, H.R. 3797, H.R. 3667,
H.R. 3799, and H.R. 3796, June 7.............
--H.R. 1843, the ``Telehealth Expansion
Act of 2023''
--H.R. 3798, the ``Small Business
Flexibility Act''
--H.R. 3800, the ``Chronic Disease
Flexible Coverage Act''
--H.R. 3784, the ``Improving Service to
Victims of ID Theft Act''
--H.R. 3801, the ``Employer Reporting
Improvement Act''
--H.R. 3797, the ``Paperwork Burden
Reduction Act''
--H.R. 3667, the ``Social Security Child
Protection Act of 2023''
--H.R. 3799, the ``Custom Health Option
and Individual Care Expense Arrangement
Act''
--H.R. 3796, ``To provide for the
extension of taxes funding the Airport
and Airway Trust Fund and to require the
designation of certain airports as ports
of entry''
Markup of H.R. 4004, H.R. 3937, H.R. 3938, and 1 4
H.R. 3936, June 13...........................
--H.R. 4004, the ``U.S.-Taiwan Initiative
on 21st Century Trade First Agreement
Implementation Act''
--H.R. 3937, the ``Small Business Jobs
Act''
--H.R. 3938, the ``Build It in America
Act''
--H.R. 3936, the ``Tax Cuts for Working
Families Act''
Meeting on Documents Protected Under Internal 1
Revenue Code Section 6103, June 21...........
--Documents Protected Under Internal
Revenue Code Section 6103
Markup of H.R. 3284 and H.R. 4822, July 26.... 1 2
--H.R. 3284, the ``Providers and Payers
COMPETE Act''
--H.R. 4822, the ``Health Care Price
Transparency Act of 2023''
Meeting on Documents Protected Under Internal 1
Revenue Code Section 6103, September 27......
--Documents Protected Under Internal
Revenue Code Section 6103
Markup of H.R. 5688 and H.R. 5687, September 1 2
28...........................................
--H.R. 5688, the ``Bipartisan HAS
Improvement Act of 2023''
--H.R. 5687, the ``HSA Modernization Act
of 2023''
Markup of H.R. 6068, H.R. 1568, H.R. 5861, 1 5
H.R. 5862, and H.R. 5863, November 2.........
--H.R. 6068, the ``Clergy Act''
--H.R. 1568, the ``Moving Americans
Privacy Protection Act''
--H.R. 5861, the ``BRIDGE for Workers
Act''
--H.R. 5862, ``To amend the Homeland
Security Act of 2002 relating to
authority of U.S. Customs and Border
Protection to consolidate, modify, or
reorganize Customs revenue functions''
--H.R. 5863, the ``Federal Disaster Tax
Relief Act of 2023''
Markup of H.R. 2426, H.R. 529, H.R. 5988, H.R. 1 6
1432, H.R. 3058, H.R. 6408, November 30......
--H.R. 2426, the ``Find and Protect Foster
Youth Act''
--H.R. 529, the ``Extending Limits of U.S.
Customs Waters Act''
--H.R. 5988, the ``United States-Taiwan
Expedited Double-Tax Relief Act''
--H.R. 1432, the ``VETT Act''
--H.R. 3058, the ``Recruiting Families
Using Data Act of 2023''
--H.R. 6408, ``To amend the Internal
Revenue Code of 1986 to terminate the tax-
exempt status of terrorist supporting
organizations''
Meeting on Documents Protected Under Internal 1
Revenue Code Section 6103, December 5........
--Documents Protected Under Internal
Revenue Code Section 6103
Total for 2023............................ 13 31
2024:
Markup of H.R. 6918, the ``Supporting Pregnant 1 1
and Parenting Women and Families Act'',
January 11...................................
--H.R. 6918, the ``Supporting Pregnant and
Parenting Women and Families Act''
Markup of H.R. 7024, the ``Tax Relief for 1 1
American Families and Workers Act of 2024'',
January 19...................................
--H.R. 7024, the ``Tax Relief for American
Families and Workers Act of 2024''
Markup of H.R. 5074, H.R. 7513, and H.R. 7512, 1 3
March 6......................................
--H.R. 5074, the ``Kidney PATIENT Act of
2023''
--H.R. 7513, the ``Protecting America's
Seniors' Access to Care Act''
--H.R. 7512, the ``Real-Time Benefit Tool
Implementation Act''
Markup of H.R. 7981, H.R. 7983, H.R. 7980, 1 6
H.R. 7979, H.R. 7986, and H.R. 5179, April 17
--H.R. 7981, the ``Stop China's
Exploitation of Congolese Children and
Adult Forced Labor through Cobalt Mining
Act''
--H.R. 7983, the ``Stop Executive
Overreach on Trade Agreements''
--H.R. 7980, the ``End Chinese Dominance
of Electric Vehicles in America Act of
2024''
--H.R. 7979, the ``End China's De Minimis
Abuse Act''
--H.R. 7986, the ``Generalized System
Preferences Reform Act''
--H.R. 5179, the ``Anti-BDS Labeling Act''
Markup of H.R. 8261, H.R. 8246, H.R. 8244, 1 6
H.R. 8245, H.R. 7931, H.R. 8235, May 8.......
--H.R. 8261, the ``Preserving Telehealth,
Hospital, and Ambulance Access Act''
--H.R. 8246, the ``Second Chances for
Rural Hospitals Act''
--H.R. 8244, the ``Ensuring Seniors'
Access to Quality Care Act''
--H.R. 8245, the ``Rural Hospital
Stabilization Act''
--H.R. 7931, the ``PEAKS Act''
--H.R. 8235, the ``Rural Physician
Workforce Preservation Act''
Markup of H.R. 8314, H.R. 8292, H.R. 8290, 1 5
H.R. 8293, H.R. 8291, May 15.................
--H.R. 8314, the ``No Foreign Election
Interference Act''
--H.R. 8292, the ``Taxpayer Data
Protection Act''
--H.R. 8290, the ``Foreign Grant Reporting
Act''
--H.R. 8293, the ``American Donor Privacy
and Foreign Funding Transparency Act''
--H.R. 8291, the ``End Zuckerbucks Act''
Meeting on Documents Protected Under Internal 1
Revenue Code Section 6103, May 22............
--Documents Protected Under Internal
Revenue Code Section 6103
Markup of H.R. 1691, H.R. 4818, H.R. 2407, 1 4
H.R. 8816, June 27...........................
--H.R. 1691, the ``Ensuring Patient Access
to Critical Breakthrough Products Act of
2023''
--H.R. 4818, the ``Treat and Reduce
Obesity Act of 2023''
--H.R. 2407, the ``Nancy Gardner Sewell
Medicare Multi-Cancer Early Detection
Screening Coverage Act''
--H.R. 8816, the ``American Medical
Innovation and Investment Act''
Markup of H.R. 8913, H.R. 8915, H.R. 8914, 1 4
H.J. Res. 148, July 9........................
--H.R. 8913, the ``Protecting American
Students Act''
--H.R. 8915, the ``Education and Workforce
Freedom Act''
--H.R. 8914, the ``University
Accountability Act''
--H.J. Res. 148, Disapproving the rule
submitted by the Department of the
Treasury related to ``Clean Vehicle
Credits Under Sections 25E and 30D;
Transfer of Credits; Critical Minerals
and Battery Components; Foreign Entities
of Concern''
Markup of H.R. 7906 and H.R. 9076, July 24.... 1 2
--H.R. 7906, the ``Strengthening State and
Tribal Child Support Enforcement Act''
--H.R. 9076, the ``Protecting America's
Children by Strengthening Families Act''
Markup of H.R. 9495, H.R. 3269, H.R. 190, H.R. 1 5
9461, H.R. 9462, September 11................
--H.R. 9495, the ``Stop Terror-Financing
and Tax Penalties on American Hostages
Act''
--H.R. 3269, the ``Law Enforcement
Innovate to De-Escalate Act''
--H.R. 190, the ``Saving Gig Economy
Taxpayers Act''
--H.R. 9461, the ``USA Workforce
Investment Act''
--H.R. 9462, the ``Educational Choice for
Children Act of 2024''
Total for 2024............................ 11 37
Total for 118th Congress.............. 24 68
------------------------------------------------------------------------
Appendix I. Jurisdiction of the Committee on Ways and Means
A. U.S. Constitution
Article I, Section 7, of the Constitution of the United
States provides as follows:
All Bills for raising Revenue shall originate in the
House of Representatives; but the Senate may propose or
concur with Amendments as on other Bills.
In addition, Article I, Section 8, of the Constitution of
the United States provides the following:
The Congress shall have Power To lay and collect
Taxes, Duties, Imposts and Excises, to pay the Debts
and . . To borrow Money on the credit of the United
States.
B. Rule X, Clause 1, Rules of the House of Representatives
Rule X, clause 1(t), of the Rules of the House of
Representatives, in effect during the 110th Congress, provides
for the jurisdiction of the Committee on Ways and Means, as
follows:
(t) Committee on Ways and Means.
(1) Customs revenue, collection districts,
and ports of entry and delivery.
(2) Reciprocal trade agreements.
(3) Revenue measures generally.
(4) Revenue measures relating to insular
possessions.
(5) Bonded debt of the United States, subject
to the last sentence of clause 4(f). Clause
4(f) requires the Committee on Ways and Means
to include in its annual report to the
Committee on the Budget a specific
recommendation, made after holding public
hearings, as to the appropriate level of the
public debt that should be set forth in the
concurrent resolution on the budget.
(6) Deposit of public monies.
(7) Transportation of dutiable goods.
(8) Tax exempt foundations and charitable
trusts.
(9) National Social Security (except health
care and facilities programs that are supported
from general revenues as opposed to payroll
deductions and except work incentive programs).
C. Brief Description of Committee's Jurisdiction
The foregoing recitation of the provisions of House Rule X,
clause 1, paragraph (t), does not convey the comprehensive
nature of the jurisdiction of the Committee on Ways and Means.
The following summary provides a more complete description:
(1) Federal revenue measures generally--The Committee
on Ways and Means has the responsibility for raising
the revenue required to finance the Federal Government.
This includes individual and corporate income taxes,
excise taxes, estate taxes, gift taxes, and other
miscellaneous taxes.
(2) The bonded debt of the United States--The
Committee on Ways and Means has jurisdiction over the
authority of the Federal Government to borrow money.
Title 31 of Chapter 31 of the U.S. Code authorizes the
Secretary of the Treasury to conduct any necessary
public borrowing subject to a maximum limit on the
amount of borrowing outstanding at any one time. On
October 17, 2013, the President signed into law H.R.
2775, ``The Continuing Appropriations Act, 2014''
(Public Law 113-46) suspending the statutory limit on
the amount of public debt (``the debt ceiling'') until
February 7, 2014. All debt occurred during the time
period of October 17, 2013 and February 7, 2014, will
be added to the previous debt ceiling of $16.699
trillion. The Committee's jurisdiction also includes
conditions under which the U.S. Department of the
Treasury manages the Federal debt, such as restrictions
on the conditions under which certain debt instruments
are sold.
(3) National Social Security program--The Committee
on Ways and Means has jurisdiction over most of the
programs authorized by the Social Security Act, which
includes not only those programs that are normally
referred to colloquially as ``Social Security'' but
also social insurance programs and a whole series of
grant-in-aid programs to State governments for a
variety of purposes. The Social Security Act, as
amended, contains 21 titles (a few of which have either
expired or have been repealed). The principal programs
established by the Social Security Act and under the
jurisdiction of the Committee on Ways and Means in the
112th Congress can be outlined as follows:
(a) Old-age, survivors, and disability
insurance (Title II)--At present, there are
approximately 163 million workers in employment
covered by the program, and for calendar year
2012, $774.8 billion in benefits were paid
almost 57 million individuals.
(b) Medicare (Title XVIII)--Finances health
care benefits through the Hospital Insurance
trust fund for 41.8 million persons over the
age of 65 and for 8.5 million disabled persons.
Finances voluntary health care benefits through
the Supplementary Medical Insurance trust fund
for 38.7 million aged persons and 7.7 million
disabled persons. Total program outlays through
these trust funds were $574.2 billion in 2012.
(c) Supplemental Security Income (SSI) (Title
XVI)--The SI program was inaugurated in January
1974 under the provisions of P.L. 92-603, as
amended. It replaced the former Federal-State
programs for the needy aged, blind, and
disabled. In January 2011, 8.9 million
individuals received Federal SSI benefits on a
monthly basis. Of these 8.9 million persons,
approximately 2.1 million were eligible on the
basis of age, and 6.8 million on the basis of
blindness or disability. Federal expenditures
for cash SSI payments in 2012 totaled $48.8
billion, while State expenditures for federally
administered SSI supplements totaled $3.3
billion.
(d) Temporary Assistance for Needy Families
(TANF) (part A of Title IV)--The TANF program
is a block grant of about $16.5 billion awarded
to States to provide income assistance to poor
families, to end dependency on welfare benefits
to prevent non-marital births, and to encourage
marriage, among other purposes. In most cases,
Federal TANF benefits for individuals are
limited to 5 years and individuals must work to
maintain their eligibility. In June 2013, about
1.7 million families and 4.0 million
individuals received benefits from the TANF
program.
(e) Child support enforcement (Part D of
Title IV)--In fiscal year 2012 Federal
administrative expenditures totaled $5.6
billion for child support enforcement program.
Child support collections for the year totaled
$27.7 billion.
(f) Child welfare, foster care, and adoption
assistance (parts B and E of Title IV)--Titles
IV B and E provide funds to States for child
welfare services for abused and neglected
children; foster care for children who meet Aid
to Families with Dependent Children eligibility
criteria; and adoption assistance for children
with special needs. In fiscal year 2013,
Federal funding for child welfare services
totaled $688 million. Federal funding for
foster care and adoption assistance were
approximately $6.7 billion.
(g) Unemployment compensation programs
(Titles III, IX, and XII)--These titles
authorize the Federal-State unemployment
compensation program and the permanent extended
benefits program. In fiscal year 2012, an
estimated $68.0 billion was paid in
unemployment compensation, with approximately
8.3 million workers receiving their first
unemployment compensation payment.
(h) Social services (Title XX)--Title XX
authorizes the Federal Government to reimburse
the States for money spent to provide persons
with various services. Generally, the specific
services provided are determined by each State.
In fiscal year 2012, $1.7 billion was
appropriated. These funds are allocated on the
basis of population.
(4) Trade and tariff legislation--The Committee on
Ways and Means has responsibility over legislation
relating to tariffs, import trade, and trade
negotiations. In the early days of the Republic, tariff
and customs receipts were major sources of revenue for
the Federal Government. As the Committee with
jurisdiction over revenue-raising measures, the
Committee on Ways and Means thus evolved as the primary
Committee responsible for international trade policy.
The Constitution vests the power to levy tariffs and to
regulate international commerce specifically in the Congress as
one of its enumerated powers. Statutes including the Reciprocal
Trade Agreements Acts beginning in 1934, Trade Expansion Act of
1962, Trade Act of 1974, Trade Agreements Act of 1979, Trade
and Tariff Act of 1984, Omnibus Trade and Competitiveness Act
of 1988, North American Free Trade Agreement (NAFTA)
Implementation Act, Uruguay Round Agreements Act, Trade Act of
2002, and other legislation implementing U.S. obligations under
trade agreements implementing bills provide the basis for U.S.
bargaining with other countries and the means to achieve the
mutual reduction of tariff and nontariff trade barriers under
reciprocal trade agreements.
The Committee's jurisdiction includes the following
authorities and programs:
(a) The tariff schedules and all tariff preference
programs, such as the General System of Preferences,
the Caribbean Basin Initiative, the Africa Growth and
Opportunity Act, the Andean Trade Preferences Act, and
the Haitian Hemispheric Opportunity through Growth Act;
(b) Laws dealing with unfair trade practices,
including the antidumping law, countervailing duty law,
section 301, and section 337
(c) Other laws dealing with import trade, including
section 201 (escape clause), section 232 national
security controls, section 22 agricultural
restrictions, international commodity agreements,
textile restrictions under section 204, and any other
restrictions or sanctions affecting imports;
(d) General and specific trade negotiating authority,
as well as implementing authority for trade agreements
and the grant of normal-trade-relations (NTR) status;
(e) Trade Adjustment Assistance programs for workers,
firms, farmers, and communities;
(f) Customs administration and enforcement, including
rules of origin and country-of origin marking, customs
classification, customs valuation, customs user fees,
and U.S. participation in the World Customs
Organization (WCO);
(g) Trade and customs revenue functions of the
Department of Homeland Security and the Department of
the Treasury;
(h) Authorization of the budget for the International
Trade Commission (ITC), functions of the Department of
Homeland Security under the Committee's jurisdiction
(including the Bureaus of Customs and Border Protection
(CBP) and Immigration and Customs Enforcement (ICE),
and the Office of the U.S. Trade Representative (USTR).
D. Revenue Originating Prerogative of the House
of Representatives
The Constitutional Convention debated adopting the British
model in which the House of Lords could not amend revenue
legislation sent to it from the House of Commons. Eventually,
however, the Convention proposed, and the States later
ratified, the Constitution providing that ``All bills for
raising revenue shall originate in the House of
Representatives, but the Senate may propose or concur with
amendments as on other bills.'' (Article 1, Section 7, clause
1.)
In order to pass constitutional scrutiny under this
``origination clause,'' a tax bill must be passed first by the
House of Representatives. After the House has completed action
on a bill and approved it by a majority vote, the bill is
transmitted to the Senate for formal action. The Senate may
have already reviewed issues raised by the bill before its
transmission. For example, the Senate Committee on Finance
frequently holds hearings on tax legislative proposals before
the legislation embodying those proposals is transmitted from
the House of Representatives. On occasion, the Senate will
consider are venue bill in the form of a Senate or ``S.'' bill,
and then await passage of a revenue ``H.R.'' bill from the
House. The Senate then will add or substitute provisions of the
``S.'' bill as an amendment to the ``H.R.'' bill and send the
``H.R.'' bill back to the House of representatives for its
concurrence or for conference on the differing provisions.
E. The House's Exercise of Its Constitutional Prerogative: ``Blue
Slipping''
When a Senate bill or amendment to a House bill infringes
on the constitutional prerogative of the House to originate
revenue measures, that infringement maybe raised in the House
as a matter of privilege. That privilege has also been asserted
on a Senate amendment to a House amendment to a Senate bill
(see 96th Congress, 1st Session, November 8, 1979,
Congressional Record p. H10425).
Note that the House, in its sole discretion, may determine
that legislation passed by the Senate infringes on its
prerogative to originate revenue legislation. In the absence of
such determination by the House, the Federal courts are
occasionally asked to rule a certain revenue measure to be
unconstitutional as not having originated in the House (see
U.S. v. Munoz-Flores, 495 U.S. 385 (1990).
Senate bills or amendments to non-revenue bills infringe on
the House's prerogative even if they do not raise or reduce
revenue. Such infringements are referred to as ``revenue
affecting.'' Thus, any import ban which could result in lost
customs tariffs must originate in the House (100th Congress,
1st Session, July 30, 1987, 100th Congress, 2nd Session, June
16, 1988, Congressional Record p. H4356). Offending bills and
amendments are returned to the Senate through the passage in
the House of a House Resolution which states that the Senate
provision: ``in the opinion of the House, contravenes the first
clause of the seventh section of the first article of the
Constitution of the United States and is an infringement of the
privilege of the House and that such bill be respectfully
returned to the Senate with a message communicating this
resolution'' (e.g., 100th Congress, 1st Session, July 30, 1987,
Congressional Record p. H6808). This practice is referred to as
``blue slipping'' because the resolution returning the
offending bill to the Senate is printed on blue paper. In other
cases, the Committee of the Whole House has passed a similar or
identical House bill in lieu of a Senate bill or amendment
(e.g., 91st Congress, 2nd Congress, May 11, 1970, Congressional
Record pp. H14951-14960). The Committee on Ways and Means has
also reported bills to the House which were approved and sent
to the Senate in lieu of Senate bills (e.g., 93rd Congress, 1st
Session, November 6, 1973, Congressional Record pp. 36006-
36008). In other cases, the Senate has substituted a House bill
or delayed action on its own legislation to await a proper
revenue affecting bill or amendment from the House (see 95th
Congress, 2nd Session, September 22, 1978, Congressional Record
p. H30960; January 22, 1980, Congressional Record p. S107).
Any Member may offer a resolution seeking to invoke Article
I, Section 7. However, the determination that a bill violates
the Origination Clause has been traditionally made by Members
of the Committee on Ways and Means, and the resolution has been
offered by the Chairman or another Member of the Committee on
Ways and Means. Because Article I, Section 7 involves the
privileges of the House, a blue-slip resolution offered by the
Chairman or other Members of the Committee on Ways and Means
has been typically adopted by voice vote on the House Floor.
There have been instances where the House has agreed to not
deal directly with the issue by tabling a resolution.\17\\18\
---------------------------------------------------------------------------
\17\In cases where the Chairman of the Committee on Ways and Means
did not believe that the bill in question violated the Origination
Clause or the objection had been dealt within another manner,
resolutions offered by other Members of the House have been tabled.
[See adoption of motion by Representative Rostenkowski to table H. Res.
571, 97-2, p. 22127.
\18\This was an instance where the Chairman of the Committee on
Ways and Means raised a question of the privilege of the House pursuant
to Article I, Section 7, of the U.S. Constitution on H.R. 4516,
Legislative Branch Appropriations. The motion was laid on the table.
---------------------------------------------------------------------------
Appendix II. Statistical Review of the Activities of the Committee on
Ways and Means
A. Number of Bills and Resolutions Referred
to the Committee
During the 118th Congress, through December 20, 2024, a
total of 1,756 bills were referred to the Committee,
representing 7.85 percent of all the public bills introduced in
the House of Representatives.
The following table gives a more complete statistical
review since 1967.
TABLE 1--NUMBER OF BILLS AND RESOLUTION REFERRED TO THE COMMITTEE 90TH THROUGH 118TH CONGRESS
----------------------------------------------------------------------------------------------------------------
Introduced in Referred to
House Committee Percentage
----------------------------------------------------------------------------------------------------------------
90th Congress................................................ 24,227 3,806 15.7
91st Congress................................................ 23,575 3,442 14.6
92nd Congress................................................ 20,458 3,157 15.4
93rd Congress................................................ 21,096 3,370 16
94th Congress................................................ 19,371 3,747 19.3
95th Congress................................................ 17,800 3,922 22
96th Congress................................................ 10,196 2,337 22.9
97th Congress................................................ 9,909 2,377 26.4
98th Congress................................................ 8,104 1,904 23.5
99th Congress................................................ 7,522 1,568 20.8
100th Congress............................................... 7,043 1,419 22.1
101st Congress............................................... 7,640 1,737 22.7
102nd Congress............................................... 7,771 1,972 25.4
103rd Congress............................................... 6,645 1,496 22.5
104th Congress............................................... 5,329 1,071 20.1
105th Congress............................................... 5,976 1,509 25.2
106th Congress............................................... 6,942 1,762 25.3
107th Congress............................................... 7,029 1,941 27.6
108th Congress............................................... 6,953 1,541 22.2
109th Congress............................................... 8,152 2,152 26.4
110th Congress............................................... 9,319 2,386 25.6
111th Congress............................................... 8,780 1,764 20.1
112th Congress............................................... 7,842 2,581 32.9
113th Congress............................................... 15,908 1,380 8.7
114th Congress............................................... 6,529 1,559 23.9
115th Congress............................................... 8,856 1,497 16.9
116th Congress............................................... 16,587 1,727 10.4
117th Congress............................................... 24,778 1,752 7.07
118th Congress............................................... 13,783 1,756 7.85
----------------------------------------------------------------------------------------------------------------
B. Number and Final Status of Bills Reported From the Committee on Ways
and Means in the 118th Congress
During the 118th Congress, the Committee reported to the
House a total of 68 bills favorably. There were 52 bills
containing provisions within the purview of the Committee that
were passed by the House; 13 were enacted into law. This is not
indicative of the total number of bills considered by the
Committee.
Appendix III. Chairmen of the Committee on Ways and Means and
Membership of the Committee from the 1st through the 118th Congresses
A. Chairmen of the Committee on Ways and Means,
1789 to Present
----------------------------------------------------------------------------------------------------------------
Name State Party Term of Service
----------------------------------------------------------------------------------------------------------------
Thomas Fitzsimons................... Pennsylvania........... Federalist............ 1789
William L. Smith.................... South Carolina......... Federalist............ 1794 to 1797
Robert G. Harper.................... South Carolina......... Federalist............ 1797 to 1800
Roger Griswold...................... Connecticut............ Federalist............ 1800 to 1801
John Randolph....................... Virginia............... Jeffersonian 1801 to 1805, 1827
Republican.
Joseph Clay......................... Pennsylvania........... Jeffersonian 1805 to 1807
Republican.
George W. Campbell.................. Tennessee.............. Jeffersonian 1807 to 1809
Republican.
John W. Eppes....................... Virginia............... Jeffersonian 1809 to 1811
Republican.
Ezekiel Bacon....................... Massachusetts.......... Jeffersonian 1811 to 1812
Republican.
Langdon Cheves...................... South Carolina......... Jeffersonian 1812 to 1813
Republican.
John W. Eppes....................... Virginia............... Jeffersonian 1813 to 1815
Republican.
William Lowndes..................... South Carolina......... Jeffersonian 1815 to 1818
Republican.
Samuel Smith........................ Maryland............... Jeffersonian 1818 to 1822
Republican.
Louis McLane........................ Delaware............... Jeffersonian 1822 to 1827
Republican.
George McDuffie..................... South Carolina......... Democrat.............. 1827 to 1832
Gulian C. Verplanck................. New York............... Democrat.............. 1832 to 1833
James K. Polk....................... Tennessee.............. Democrat.............. 1833 to 1835
C. C. Cambreleng.................... New York............... Democrat.............. 1835 to 1839
John W. Jones....................... Virginia............... Democrat.............. 1839 to 1841
Millard Fillmore.................... New York............... Whig.................. 1841 to 1843
James Iver McKay.................... North Carolina......... Democrat.............. 1843 to 1847
Samuel F. Vinton.................... Ohio................... Whig.................. 1847 to 1849
Thomas H. Bayly..................... Virginia............... Democrat.............. 1849 to 1851
George S. Houston................... Alabama................ Democrat.............. 1851 to 1855
Lewis D. Campbell................... Ohio................... Republican............ 1855 to 1857
J. Glancy Jones..................... Pennsylvania........... Democrat.............. 1857 to 1858
John S. Phelps...................... Missouri............... Democrat.............. 1858 to 1859
John Sherman........................ Ohio................... Republican............ 1859 to 1861
Thaddeus Stevens.................... Pennsylvania........... Republican............ 1861 to 1865
Justin S. Morrill................... Vermont................ Republican............ 1865 to 1867
Robert C. Schneck................... Ohio................... Republican............ 1867 to 1871
Samuel D. Hooper.................... Massachusetts.......... Republican............ 1871
Henry L. Dawes...................... Massachusetts.......... Republican............ 1871 to 1875
William R. Morrison................. Illinois............... Democrat.............. 1875 to 1877
Fernando Wood....................... New York............... Democrat.............. 1877 to 1881
John R. Tucker...................... Virginia............... Democrat.............. 1881
William D. Kelley................... Pennsylvania........... Republican............ 1881 to 1883
William R. Morrison................. Illinois............... Democrat.............. 1883 to 1887
Roger Q. Mills...................... Texas.................. Democrat.............. 1887 to 1889
William McKinley, Jr................ Ohio................... Republican............ 1889 to 1891
William M. Springer................. Illinois............... Democrat.............. 1891 to 1893
William L. Wilson................... West Virginia.......... Democrat.............. 1893 to 1895
Nelson Dingley, Jr.................. Maine.................. Republican............ 1895 to 1899
Sereno E. Payne..................... New York............... Republican............ 1899 to 1911
Oscar W. Underwood.................. Alabama................ Democrat.............. 1911 to 1915
Claude Kitchin...................... North Carolina......... Democrat.............. 1915 to 1919
Joseph W. Fordney................... Michigan............... Republican............ 1919 to 1923
William R. Green.................... Iowa................... Republican............ 1923 to 1928
Willis C. Hawley.................... Oregon................. Republican............ 1929 to 1931
James W. Collier.................... Mississippi............ Democrat.............. 1931 to 1933
Robert L. Doughton.................. North Carolina......... Democrat.............. 1933 to 1947, 1949 to
1953
Harold Knutson...................... Minnesota.............. Republican............ 1947 to 1949
Daniel A. Reed...................... New York............... Republican............ 1953 to 1955
Jere Cooper......................... Tennessee.............. Democrat.............. 1955 to 1957
Wilbur D. Mills..................... Arkansas............... Democrat.............. 1957 to 1975
Al Ullman........................... Oregon................. Democrat.............. 1975 to 1981
Dan Rostenkowski.................... Illinois............... Democrat.............. 1981 to 1994
Sam Gibbons, Acting Chairman........ Florida................ Democrat.............. 1994 to 1995
Bill Archer......................... Texas.................. Republican............ 1995 to 2001
William W. Thomas................... California............. Republican............ 2001 to 2007
Charles B. Rangel................... New York............... Democrat.............. 2007 to 2010
Sander M. Levin, Acting Chairman.... Michigan............... Democrat.............. 2010 to 2011
Dave Camp........................... Michigan............... Republican............ 2011 to 2015
Paul Ryan........................... Wisconsin.............. Republican............ 2015
Kevin Brady......................... Texas.................. Republican............ 2015 to 2018
Richard Neal........................ Massachusetts.......... Democrat.............. 2019 to 2022
Jason Smith......................... Missouri............... Republican............ 2023 to Present
----------------------------------------------------------------------------------------------------------------
B. Tables Showing Membership of the Committee
MEMBERS OF THE COMMITTEE ON WAYS AND MEANS FROM THE 1ST THROUGH THE
115TH CONGRESS, BY STATE
[Beginning with the 104th Congress, Intra-Congress Committee Membership
changes are footnoted]
------------------------------------------------------------------------
MEMBERS CONGRESS(ES)
------------------------------------------------------------------------
Alabama:
John McKinley.............................. 23
David Hubbard.............................. 26
Dixon H. Lewis............................. 27-28
George S. Houston.......................... 29-30, 32-33
James F. Dowdell........................... 35
Hilary A. Herbert.......................... 48
Joseph Wheeler............................. 53-55
Oscar W. Underwood......................... 56, 59-63
Ronnie G. Flippo........................... 98-101
Arthur Davis............................... 110-111
Terri Sewell............................... 115-
Arizona:
J.D. Hayworth.............................. 105-109
David Schweikert........................... 115-
Arkansas:
James K. Jones............................. 48
Clifton R. Breckinridge.................... 49-51, 53
William A. Oldfield........................ 64-70
Heartsill Ragon............................ 70-73
William J. Driver.......................... 72
Claude A. Fuller........................... 73-75
Wilbur D. Mills............................ 77-94
Jim Guy Tucker, Jr......................... 94
Beryl Anthony, Jr.......................... 95
Tim Griffin................................ 113
California:
Joseph McKenna............................. 51-52
Victor H. Metcalf.......................... 57-58
James C. Needham........................... 58-62
William H. Evans........................... 73
Frank H. Buck.............................. 74-77
Bertrand W. Gearhart....................... 76-80
Cecil R. King.............................. 78-79, 81-90
James B. Utt............................... 83, 86-91
James C. Corman............................ 90-96
Jerry L. Pettis............................ 91-94
William M. Ketchum......................... 94-95
Fortney Pete Stark......................... 94-112
John H. Rousselot.......................... 95-97
Robert T. Matsui........................... i97-104
William M. Thomas.......................... 98-109
Wally Herger............................... 103-112
Xavier Becerra............................. 103-114
Mike Thompson.............................. 109-
Devin Nunes................................ ii109-117
Linda Sanchez.............................. 113-
Judy Chu................................... iii115-
Jimmy Panetta.............................. 116-
Jimmy Gomez................................ iv116-
Colorado:
Robert W. Bonynge.......................... 60
Charles B. Timberlake...................... 66-72
John A. Carroll............................ 81
Donald G. Brotzman......................... 92-93
George H. ``Hank'' Brown................... 100-101
Scott McInnis.............................. 106-108
Bob Beauprez............................... 109
Connecticut:
Jeremiah Watson............................ 1
Uriah Tracy................................ 3
James Hillhouse............................ 4
Nathaniel Smith............................ 4-5
Joshua Coit................................ 5
Roger Griswold............................. 5-8
John Davenport............................. 8
Jonathon O. Moseley........................ 9, 14, 16
Benjamin Tallmadge......................... 10-11
Timothy Pitkin............................. 12-13, 15
Ralph I. Ingersoll......................... 21-22
Samuel D. Hubbard.......................... 30
James Phelps............................... 45-46
Charles A. Russel.......................... 54-57
Ebenezer J. Hill........................... 58-62, 64-65
John Q. Tilson............................. 66-68
Antoni N. Sadlak........................... 83-85
William R. Cotter.......................... 94-97
Barbara B. Kennelly........................ 98-105
Nancy L. Johnson........................... 101-109
John B. Larson............................. 109-
Delaware:
John Vining................................ 1
Henry Latimer.............................. 3
John Patten................................ 4
James A. Bayard, Sr........................ 5, 7
Caesar A. Rodney........................... 8
Louis McLane............................... 16-19
Florida:
A.S. Herlong, Jr........................... 84-90
Sam M. Gibbons............................. 91-104
L.A. ``Skip'' Bafalis...................... 94-97
E. Clay Shaw, Jr........................... 100-109
Karen L. Thurman........................... 105-107
Mark Foley................................. v104-109
Kendrick Meek.............................. 110-111
Ginny Brown-Waite.......................... 111
Vern Buchanan.............................. 112-
Carlos Curbelo............................. 115
Stephanie Murphy........................... 116-117
Georgia:
James Jackson.............................. 1
Abraham Baldwin............................ 3-5
Benjamin Taliaferro........................ 6
John Milledge.............................. 7
David Meriwether........................... 8-9
William W. Bibb............................ 12-13
Joel Abbott................................ 15
Joel Crawford.............................. 15-16
Wiley Thompson............................. 17-18
George R. Gilmer........................... 20
Richard H. Wilde........................... 22-23
George W. Owens............................ 24-25
Charles E. Haynes.......................... 25
Mark A. Cooper............................. 26
Absalom H. Chappell........................ 28
Seaborn Jones.............................. 29
Robert Toombs.............................. 30-31
Alexander H. Stephens...................... 31-31, 33
Marshall J. Wellborn....................... 31
Howell Cobb................................ 34
Martin J. Crawford......................... 35-36
Benjamin H. Hill........................... 44
Henry R. Harris............................ 45, 49
William H. Felton.......................... 46
Emory Speer................................ 47
James H. Blount............................ 48
Henry G. Turner............................ 50-54
Charles F. Crisp........................... 54
James M. Griggs............................ 60-61
William G. Brantley........................ 61-62
Charles R. Crisp........................... 64-72
Albert S. Camp............................. 78-83
Phillip M. Landrum......................... 89-94
Ed Jenkins................................. 395-102
Wyche Fowler, Jr........................... 96-99
John Lewis................................. vi103-116
Mac Collins................................ 104-108
John Linder................................ 109-111
Tom Price.................................. vi12-115
Drew Ferguson.............................. 115-
Hawaii:
Cecil ``Cec'' Heftel....................... 96-99
Illinois:
Daniel P. Cook............................. 19
John A. McClernand......................... 37
John Wentworth............................. 39
John A. Logan.............................. 40
Samuel S. Marshall......................... 41
Horatio C. Burchard........................ 42-45
William R. Morrison........................ 44, 46-49
William M. Springer........................ 52
Albert J. Hopkins.......................... 52-57
Henry S. Boutell........................... 58-61
Henry T. Rainey............................ 62-66, 68-72
John A. Sterling........................... 65
Ira C. Copley.............................. 66-67
Carl R. Chindblom.......................... 68-72
Chester C. Thompson........................ 74-75
Raymond S. McKeough........................ 76-77
Charles S. Dewey........................... 78
Thomas J. O'Brien.......................... 79, 81-88
Noah M. Mason.............................. 80-87
Harold C. Collier.......................... 88-93
Dan Rostenkowski........................... 88-103
Abner J. Mikva............................. 94-96
Philip M. Crane............................ 94-108
Marty Russo................................ 96-102
Mel Reynolds............................... 103
Jerry Weller............................... 105-110
Rahm Emanuel............................... 109-110
Danny K. Davis............................. 111, 113-
Peter Roskam............................... 111-
Aaron Schock............................... 112-114
Robert J. Dold............................. 114
Darin LaHood............................... viii115-
Brad Schneider............................. 116-
Indiana:
David Wallace.............................. 27
Cyrus L. Dunham............................ 32
William E. Niblack......................... 40, 43
Godlove S. Orth............................ 41
Michael C. Kerr............................ 42
Thomas M. Browne........................... 48-50
William D. Bynum........................... 50, 53
Benjamin F. Shively........................ 52
George W. Steele........................... 54-57
James E. Watson............................ 58-60
Edgar D. Crumpacker........................ 60-61
Lincoln Dixon.............................. 62-65
Harry C. Canfield.......................... 71-72
John W. Boehne, Jr......................... 73-77
Robert A. Grant............................ 80
Andy Jacobs, Jr............................ 94-104
Chris Chocola.............................. 109
Todd Young................................. 113-114
Jackie Walorski............................ ix115-117
Iowa:
John A. Kasson............................. 38, 43, 47-48
William B. Allison......................... 39-41
John H. Gear............................... 51, 53
Jonathon P. Dolliver....................... 54-56
William R. Green........................... 63-70
C. William Ramseyer........................ 70-71
Otha D. Wearin............................. 75
Lloyd Thurston............................. 75
Thomas E. Martin........................... 80-83
Fred Grandy................................ 102-103
Jim Nussel................................. 104-109
Randy Feenstra............................. 118-
Kansas:
Dudley C. Haskell.......................... 47
Chester I. Long............................ 56-57
Charles Curtis............................. 58-59
William A. Calderhead...................... 60-61
Victor Murdock............................. 63
Guy T. Helvering........................... 64-65
Frank Carlson.............................. 76-79
Martha E. Keys............................. 94-95
Lynn Jenkins............................... 112-115
Ron Estes.................................. 115-
Kentucky:
Alexander D. Orr........................... 3
Christopher Greenup........................ 4
Thomas T. Davis............................ 5
John Boyle................................. 8
Richard M. Johnson......................... 11-12
Thomas Montgomery.......................... 13
David Trimble.............................. 15-16
Nathan Gaither............................. 22
John Pope.................................. 25
Thomas F. Marshall......................... 27
Garrett Davis.............................. 28
Charles S. Morehead........................ 30-31
John C. Breckinridge....................... 33
Robert Mallory............................. 38
James B. Beck.............................. 42-43
Henry Watterson............................ 44
John G. Carlisle........................... 46-47, 51
Joseph C.S. Blackburn...................... 48
William C.P. Breckinridge.................. 49-50
Alexander B. Montgomery.................... 52-53
Walter Evans............................... 54-55
Ollie M. James............................. 62
Augustus O. Stanley........................ 63
Frederick M. Vinson........................ 72-75
Noble J. Gregory........................... 78-85
John C. Watts.............................. 86-92
Jim Bunning................................ 102-105
Ron Lewis.................................. 106-110
Geoff Davis................................ G5x110-112
Louisiana:
Thomas B. Robertson........................ 14
William L. Brent........................... 19-20
Walter H. Overton.......................... 21
Lionel A. Sheldon.......................... 43
Randall L. Gibson.......................... 45-46
Charles J. Boatner......................... 54
Samuel F. Robertson........................ 55-59
Robert F. Boussard......................... 61
Whitmell P. Martin......................... 65-70
Paul H. Mahoney............................ 76, 78-79
Thomas Hale Boggs, Sr...................... 81-91
Joe D. Waggonner, Jr....................... 92-95
W. Henson Moore, III....................... 96-99
William J. Jefferson....................... 103,xi105-109
Jim McCrery................................ 103-110
Jimmy Hayes................................ xii104
Charles W. Boustany, Jr.................... 111-114
Cedric Richmond............................ 116
Maine:
Peleg Sprague.............................. 19-20
Francis O.J. Smith......................... 24
George Evans............................... 26
Israel Washburn, Jr........................ 36
James G. Blaine............................ 44
William P. Frye............................ 46
Thomas B. Reed............................. 48-50, 52-53
Nelson Dingley, Jr......................... 51, 54-55
Daniel J. McGillicuddy..................... 64
Maryland:
William Smith.............................. 1
Gabriel Christie........................... 3
William Vans Murray........................ 4
William Hindman............................ 4-5
William Craik.............................. 5
Joseph H. Nicholson........................ 6-9
Nicholas R. Moore.......................... 8
Roger Nelson............................... 9
John Montgomery............................ 10-11
Alexander McKim............................ 13
Stevenson Archer........................... 13
Samuel Smith............................... 14-17
Isaac McKim................................ 18, 23-25
Henry W. Davis............................. 34-36
Phillip F. Thomas.......................... 44
David J. Lewis............................. 72-75
Rogers C.B. Morton......................... 91-92
Benjamin L. Cardin......................... 101-109
Massachusetts:
Elbridge Gerry............................. 1
Fisher Ames................................ 3
Theodore Sedgwick.......................... 4
Theophilus Bradbury........................ 4
Harrison Gray Otis......................... 5-6
Samuel Sewall.............................. 5
Isaac Parker............................... 5
Bailey Bartlett............................ 6
Nathan Read................................ 7
Seth Hastings.............................. 8
Josiah Quincy.............................. 9
Ezekial Bacon.............................. 11-12
Ebenezer Seaver............................ 11
Henry Shaw................................. 16
Henry W. Dwight............................ 19-21
Benjamin Gorham............................ 23
Abbott Lawrence............................ 24, 26
Richard Fletcher........................... 25
George N. Briggs........................... 25
Leverett Saltonstall....................... 26
Robert C. Winthrop......................... 29
Charles Hudson............................. 30
George Ashmun.............................. 31
William Appleton........................... 32-33, 37
Alexander DeWitt........................... 34
Nathaniel P. Banks......................... 35, 45
Samuel Hooper.............................. 37-41
Henry L. Dawes............................. 42-43
Chester W. Chapin.......................... 44
William A. Russell......................... 47-48
Moses T. Stevens........................... 52-53
Samuel W. McCall........................... 56-62
Andrew J. Peters........................... 62-63
Augustus P. Gardner........................ 63-65
John T. Mitchell........................... 63
Allen T. Treadway.......................... 65-78
Peter F. Tague............................. 67-68
John W. McCormack.......................... 72-76
Arthur D. Healey........................... 77
Charles L. Gifford......................... 79-80
Angier L. Goodwin.......................... 80, 82-83
James A. Burke............................. 87-95
James M. Shannon........................... 96-98
Brian J. Donnelly.......................... 99-102
Richard E. Neal............................ 103-
Michigan:
William A. Howard.......................... 34-36
Austin Blair............................... 41
Henry Waldron.............................. 43
Omar D. Conger............................. 46
Jay A. Hubbell............................. 47
William C. Maybury......................... 49
Julius C. Burrows.......................... 50-53
Justin R. Whiting.......................... 52-53
William A. Smith........................... 59
Joseph W. Fordney.......................... 60-67
James C. McLaughlin........................ 68-72
Roy O. Woodruff............................ 73-82
John D. Dingell............................ 74-84
Victor A. Knox............................. 83, 86-88
Thaddeus M. Machrowicz..................... 84-87
Martha W. Griffiths........................ 87-93
Charles E. Chamberlain..................... 91-93
Richard F. VanderVeen...................... 93-94
Guy Vander Jagt............................ 94-102
William M. Brodhead........................ 95-97
Sander M. Levin............................ 100-
Dave Camp.................................. 103-113
Mike Bishop................................ xiii115
Dan Kildee................................. 116-
Minnesota:
Mark A. Dunnell............................ 46-47
James A. Tawney............................ 54-58
James T. McCleary.......................... 59
Winfield S. Hammond........................ 62-63
Sydney Anderson............................ 63
Harold Knutson............................. 73-80
Eugene J. McCarthy......................... 84-85
Joseph E. Karth............................ 92-94
Bill Frenzel............................... 94-101
Jim Ramstad................................ 104-110
Erik Paulsen............................... 111-115
Michelle Fischbach......................... 118-
Mississippi:
Jacob Thompson............................. 31
John Sharp Williams........................ 58-59
James W. Collier........................... 63-72
Aaron Lane Ford............................ 77
Missouri:
James S. Green............................. 31
John S. Phelps............................. 32-37
Henry T. Blow.............................. 38
John Hogan................................. 39
Gustavus A. Finkelburg..................... 42
John C. Tarsney............................ 53-54
Seth W. Cobb............................... 54
Champ Clark................................ 58-61
Dorsey W. Shackleford...................... 62-63
Clement C. Dickinson....................... 63-66, 68-70, 72-73
Charles L. Faust........................... 69-70
Richard M. Duncan.......................... 74-77
Thomas B. Curtis........................... 83-90
Frank M. Karsten........................... 84-90
Richard A. Gephardt........................ 95-101
Mel Hancock................................ 103-104
Kenny Hulshof.............................. 105-110
Jason Smith................................ 114-
Montana:
Lee W. Metcalf............................. 86
James F. Battin............................ 89-91
Nebraska:
William J. Bryan........................... 52-53
Charles H. Sloan........................... 63-65
Ashton C. Shallenberger.................... 73
Carl T. Curtis............................. 79-83
Hal Daub................................... 99-100
Peter Hoagland............................. 103
Jon Christensen............................ 104-105
Adrian Smith............................... 112-
Nevada:
Francis G. Newlands........................ 56-57
John Ensign................................ 104-105
Jon Porter................................. 109-110
Shelley Berkley............................ 110-112
Dean Heller................................ xiv111-112
Steven Horsford............................ xv116-118
New Hampshire:
Samuel Livermore........................... 1
Nicholas Gilman............................ 3-4
Abiel Foster............................... 5
Nathaniel A. Haven......................... 11
Henry Hubbard.............................. 23
Charles G. Atherton........................ 25-27
Moses Norris, Jr........................... 28-29
Harry Hibbard.............................. 31-33
Judd A. Gregg.............................. 99-100
New Jersey:
Lambert Cadwalader......................... 1
Elias Boudinot............................. 3
Isaac Smith................................ 4
Thomas Sinnickson.......................... 5
James H. Imlay............................. 6
William Coxe, Jr........................... 13
John L.N. Stratton......................... 37
William Hughes............................. 62
Isaac Bacharach............................ 66-74
Donald H. McLean........................... 76-78
Robert W. Kean............................. 78-85
Henry Helstoski............................ 94
Frank J. Guarini........................... 96-102
Dick Zimmer................................ 104
Bill Pascrell.............................. xvi110-118
New Mexico:
Clinton P. Anderson........................ 79
New York:
John Laurance.............................. 1
John Watts................................. 3
Ezekial Gilbert............................ 4
James Cochran.............................. 5
Hezekiah L. Hosmer......................... 5
Jonas Platt................................ 6
Killian K. Van Rensselaer.................. 7
Joshua Sands............................... 8
Erastus Root............................... 11
John W. Taylor............................. 13
Jonathon Fisk.............................. 13
Thomas J. Oakley........................... 13
James W. Wilkin............................ 14
James Tallmadge, Jr........................ 15
Albert H. Tracy............................ 16
Nathaniel Pitcher.......................... 17
Churchill C. Cambreleng.................... 17-18, 23-25
Dudley Marvin.............................. 19
Gulian C. Verplanck........................ 20-22
Aaron Vanderpoel........................... 26
Millard Fillmore........................... 27
Daniel D. Barnard.......................... 28
David L. Seymour........................... 28
George O. Rathbun.......................... 28
Orville Hungerford......................... 29
Henry Nicoll............................... 30
James Brooks............................... 31-32, 39-40, 42
William Duer............................... 31
Solomon G. Haven........................... 33
Russell Sage............................... 34
John Kelly................................. 35
William B. MacLay.......................... .......................
Elbridge G. Spaulding...................... 36-37
Erastus Corning............................ 37
Reuben E. Fenton........................... 38
DeWitt C. Littlejohn....................... 38
Henry G. Stebbins.......................... 38
John V.L. Pruyn............................ 38
Roscoe Conkling............................ 39
Charles H. Winfield........................ 39
John A. Griswold........................... 40
Dennis McCarthy............................ 41
Ellis H. Roberts........................... 42-43
Fernando Wood.............................. 43-46
Abram S. Hewitt............................ 48-49
Frank Hiscock.............................. 48-49
Sereno E. Payne............................ 51-63
Roswell P. Flower.......................... 51
William B. Cochran......................... 52-53, 58-60
George B. McClellan........................ 55-58
John W. Dwight............................. 61
Francis B. Harrison........................ 61-63
Michael F. Conry........................... 64
George W. Fairchild........................ 64-65
John F. Carew.............................. 65-71
Luther W. Mott............................. 66-67
Alanson B. Houghton........................ 67
Ogden L. Mills............................. 67-69
Frank Crowther............................. 68-77
Thaddeus C. Sweet.......................... 70
Frederick M. Davenport..................... 70-71
Thomas H. Cullen........................... 71-78
Christopher D. Sullivan.................... 72-76
Daniel A. Reed............................. 73-86
Walter A. Lynch............................ 78-81
Eugene J. Keogh............................ 82-89
Albert H. Bosch............................ 86
Steven B. Derounin......................... 87-88
Barber B. Conable, Jr...................... 90-98
Jacob H. Gilbert........................... 90-91
Hugh L. Carey.............................. 91-93
Otis G. Pike............................... 93-95
Charles B. Rangel.......................... 94-114
Thomas J. Downey........................... 96-102
Raymond J. McGrath......................... 99-102
Michael R. McNulty......................... xvii104-110
Amo Houghton............................... 103-108
Thomas M. Reynolds......................... 109-110
Joseph Crowley............................. 110-115
Brian Higgins.............................. xviii111-118
Christopher Lee............................ xix112
Tom Reed................................... xx112-117
Tom Suozzi................................. 116-117
Nicole Malliotakis......................... 118-
North Carolina:
William B. Grove........................... 3
Thomas Blount.............................. 4-5
Robert Williams............................ 5
David Stone................................ 6
James Holland.............................. 7
Willis Alston.............................. 10-11, 13
William Gaston............................. 13-14
Abraham Rencher............................ 25, 27
Henry W. Conner............................ 26
James I. McKay............................. 28-30
Edward Stanly.............................. 32
William M. Robbins......................... 45
Edward W. Pou.............................. 60-61
Claude Kitchin............................. 62-67
Robert L. Doughton......................... 69-82
James G. Martin............................ 94-98
Bob Etheridge.............................. 111
George Holding............................. 114-116
Greg Murphy................................ 117-
North Dakota:
Martin N. Johnson.......................... 54-55
George M. Young............................ 66-68
Byron L. Dorgan............................ 98-102
Earl Pomeroy............................... 107-111
Rick Berg.................................. 112
Ohio:
William Creighton, Jr...................... 13
Thomas R. Ross............................. 16
Thomas Corwin.............................. 23-24
Thomas L. Hamer............................ 25
Taylor Webster............................. 25
Samson Mason............................... 26-27
John B. Weller............................. 28
Samuel F. Vinton........................... 29-31
Lewis B. Campbell.......................... 34-35
John Sherman............................... 36
Valentine B. Horton........................ 37
George B. Pendleton........................ 38
James A. Garfield.......................... 39, 44-46
Robert C. Schenck.......................... 40-41
Charles Foster............................. 43
Milton Sayler.............................. 45
William McKinley, Jr....................... 46-47, 49-51
Frank H. Hurd.............................. 48
Charles H. Grosvenor....................... 53-59
Nicholas Longworth......................... 60-62, 64-67
Timothy T. Ansberry........................ 62-63
Alfred G. Allen............................ 64
George White............................... 65
Charles C. Kearns.......................... 68-71
Charles F. West............................ 73
Thomas A. Jenkins.......................... 73-85
Arthur P. Lamneck.......................... 74-75
Stephen M. Young........................... 81
Jackson E. Betts........................... 86-92
Donald D. Clancy........................... 93-94
Charles A. Vanik........................... 89-96
Bill Gradison.............................. 95-103
Don J. Please.............................. 97-102
Rob Portman................................ xxi104-109
Stephanie Tubbs Jones...................... xxii108-110
Pat Tiberi................................. xxiii110-115
Jim Renacci................................ 113-115
Brad Wenstrup.............................. xxiv115-
Mike Carey................................. 118-
Oklahoma:
Thomas A. Chandler......................... 67
James V. McClintic......................... 73
Wesley E. Disney........................... 74-78
James R. Jones............................. 94-99
Bill K. Brewster........................... 103
Wes Watkins................................ 105-107
Kevin Hern................................. 117-
Oregon:
William R. Ellis........................... 61
Willis C. Hawkley.......................... 65-72
Albert C. Ullman........................... 87-96
Mike Kopetski.............................. 103
Earl Blumenauer............................ 110-
Pennsylvania:
Thomas Fitzsimons.......................... 1, 3
Albert Gallatin............................ 4-6
Henry Woods................................ 6
John Smilie................................ 6-7, 10-12
Joseph Clay................................ 8-9
John Rea................................... 11
Jonathon Roberts........................... 12-13
Samuel D. Ingham........................... 13-14, 18
John Sergeant.............................. 15, 25
John Tod................................... 17
John Gilmore............................... 21-22
Horace Binney.............................. 23
Richard Biddle............................. 26
Joseph R. Insersoll........................ 24, 27-29
James Pollock.............................. 30
Moses Hampton.............................. 31
J. Glancy Jones............................ 32, 35
John Robbins............................... 33
James H. Campbell.......................... 34
Henry M. Phillips.......................... 35
Thaddeus Stevens........................... 36-38
James K. Moorehead......................... 39-40
William D. Kelley.......................... 41-50
Russell Errett............................. 47
Samuel J. Randall.......................... 47
William L. Scott........................... 50
Thomas M. Bayne............................ 51
John Dalzell............................... 52-62
John J. Casey.............................. 64, 68
Henry W. Watson............................ 66-73
Harris J. Bixler........................... 69
Harry A. Estep............................. 70-72
Thomas C. Cochran.......................... 73
Joshua T. Brooks........................... 74
Patrick J. Bolland......................... 76-77
Benjamin Jarrett........................... 76-77
James P. McGranery......................... 77-78
Herman P. Eberharter....................... 78-85
Richard M. Simpson......................... 78-86
William J. Green, Jr....................... 86-88
John A. Lafore, Jr......................... 86
Walter M. Mumma............................ 86-87
George M. Rhodes........................... 88-90
Herman T. Schneebeli....................... 87-94
William J. Green, III...................... 90-94
Raymond F. Lederer......................... 95-96
Dick Schulze............................... 95-102
Donald A. Bailey........................... 97
William J. Coyne........................... 99-107
Rick Santorum.............................. 103
Philip S. English.......................... 104-110
Melissa A. Hart............................ 109
Alysson Y. Schwartz........................ 110-111, 113
Jim Gerlach................................ 112-113
Mike Kelly................................. 113-
Pat Meehan................................. xxv114-115
Brendan Boyle.............................. 116-117
Dwight Evans............................... 116-
Lloyd Smucker.............................. 117-
Brian Fitzpatrick.......................... 118-
Rhode Island:
Benjamin Bourne............................ 3-4
Francis Malbone............................ 4
Elisha R. Potter........................... 4
Christopher G. Champlin.................... 5
John Brown................................. 6
Joseph Stanton, Jr......................... 8
Daniel L.D. Granger........................ 59-60
George F. O'Shaunessy...................... 65
Richard S. Aldrich......................... 69-72
Aime J. Forand............................. 78-86
South Carolina:
William L. Smith........................... 3-5
Robert Goodloe Harper...................... 5-6
Abraham Nott............................... 6
David R. Williams.......................... 9
Langdon Cheves............................. 12
Theodore Gourdin........................... 13
William Lowndes............................ 13-15
John Taylor................................ 14
Thomas R. Mitchell......................... 17
George McDuffie............................ 18-22
R. Barnwell Rhett.......................... 25-26
Francis W. Pickens......................... 27
John L. McLaurin........................... 54-55
Ken Holland................................ 95-97
Carroll A. Campbell, Jr.................... 98-99
Tom Rice................................... 114
South Dakota:
Kristi Noem................................ 114-115
Tennessee:
Andrew Jackson............................. 4
William C.C. Claiborne..................... 5
William Dickson............................ 7, 9
George W. Campbell......................... 10
Bennett H. Henderson....................... 14
Francis Jones.............................. 16-17
James K. Polk.............................. 22-23
Cave Johnson............................... 24
George W. Jones............................ 31-34
Horace Maynard............................. 37, 40-42
Benton McMillan............................ 49-55
James D. Richardson........................ 55-57
Cordell Hull............................... 62-66, 68-71
Edward E. Eslick........................... 72
Jere Cooper................................ 72-85
Howard H. Baker............................ 83-88
James B. Frazier, Jr....................... 85-87
Ross Bass.................................. 88
Richard H. Fulton.......................... 89-94
John J. Duncan............................. 92-100
Harold E. Ford............................. 94-104
Don Sundquist.............................. 101-103
John S. Tanner............................. 105-111
Diane Black................................ 112-115
David Kustoff.............................. 117-
Texas:
John Hancock............................... 44
Roger Q. Mills............................. 46, 48-51
Joseph W. Bailey........................... 55
Samuel B. Cooper........................... 56-58
Choice B. Randell.......................... 60-62
John N. Gardner............................ 63-71
Morgan G. Sanders.......................... 72-75
Milton H. West............................. 76-80
Jesse M. Combs............................. 81-82
Frank N. Ikard............................. 84-87
Bruce Alger................................ 86-88
Clark W. Thompson.......................... 87-89
George H.W. Bush........................... 90-91
Omar T. Burleson........................... 90-95
Bill Archer................................ 93-106
J.J. Pickle................................ 94-103
Kent R. Hance.............................. 97-98
Michael A. Andrews......................... 99-103
Sam Johnson................................ 104-115
Greg Laughlin.............................. xxvi104
Lloyd Doggett.............................. 104-
Kevin Brady................................ 107-117
Max Sandlin................................ 108
Kenny Marchant............................. xxvii112-116
Jodey Arrington............................ 116-
Beth Van Duyne............................. 118-
Utah:
Walter K. Granger.......................... 82
Blake Moore................................ 118-
Vermont:
Daniel Buck................................ 4
Israel Smith............................... 3-4, 7
Lewis R. Morris............................ 5
James Fisk................................. 10, 12
Horace Everett............................. 25
Justin S. Morrill.......................... 35-39
Virginia:
James Madison.............................. 1, 3-4
William B. Giles........................... 5
Richard Brent.............................. 5
Walter Jones............................... 5
Leven Powell............................... 6
John Nicholas.............................. 6
John Randolph.............................. 7-9, 20
James M. Garnett........................... 9
John W. Eppes.............................. 10-11, 13
William A. Burwell......................... 12, 14-16
James Pleasants............................ 12-13
John Tyler................................. 16
Andrew Stevenson........................... 17-19
Alexander Smyth............................ 20-21
Philip P. Barbour.......................... 21
Mark Alexander............................. 21-22
George Loyall.............................. 23-24
John W. Jones.............................. 25-27
John M. Botts.............................. 27
Thomas W. Gilmore.......................... 27
Thomas H. Bayly............................ 28, 31
George C. Dromgoole........................ 28-29
James McDowell............................. 30
John Letcher............................... 34-35
John S. Millson............................ 36
John R. Tucker............................. 44-47
Claude A. Swanson.......................... 55-58
A. Willis Robertson........................ 75-79
Burr P. Harrison........................... 82, 84-87
W. Pat Jennings............................ 88-89
Joel T. Broyhill........................... 88-93
Joseph L. Fisher........................... 94-96
L.F. Payne................................. 103-104
Eric Cantor................................ 108-111
Don Beyer.................................. 116-
Virgin Islands:
Stacey Plaskett............................ 117-118
Washington:
Francis W. Cushman......................... 61
Lindley H. Hadley.......................... 66-72
Samuel B. Hill............................. 71-74
Knute Hill................................. 77
Otis H. Holmes............................. 80-85
Rodney D. Chandler......................... 100-102
Jim McDermott.............................. 102-
Jennifer Dunn.............................. 104-108
Dave Reichert.............................. 110-115
Suzan DelBene.............................. 115-
West Virginia:
William L. Wilson.......................... 50, 52-53
Joseph H. Gaines........................... 60-61
George M. Bowers........................... 66-67
Hubert S. Ellis............................ 80
Carol Miller............................... 117-
Wisconsin:
Charles Billinghurst....................... 34
Robert M. LaFollette....................... 1
Joseph W. Babcock.......................... 57-59
James A. Frear............................. 66-68, 71-73
Thaddeus F.B. Wasielewski.................. 78-79
John W. Byrnes............................. 80-92
William A. Steiger......................... 94-95
Jim Moody.................................. 100-102
Gerald D. Kleczka.......................... 103-105
Paul Ryan.................................. 106-114
Ron Kind................................... 114-117
Gwen Moore................................. 116-
------------------------------------------------------------------------
iReelected to the 109th Congress; died January 1, 2005.
iiAppointed May 5, 2005; Resigned December 6, 2021.
iiiAppointed February 7, 2017.
ivAppointed February 6, 2024.
vResigned September 29, 2006.
viDied, July 17, 2020.
viiResigned February 10, 2017.
viiiAppointed January 9, 2018.
ixDied August 3, 2022.
xResigned July 31, 2012.
xiAppointed January 25, 1996.
xiiAppointed January 25, 1996.
xiiiAppointed February 14, 2017.
xivAppointed to Senate April 27, 2011.
xvAppointed September 10, 2024.
xviDied, August 21, 2024.
xviiDied, August 20, 2008.
xviiiResigned February 2, 2024.
xixResigned February 9, 2011.
xxAppointed June 13, 2011, Resigned May 10, 2022.
xxiResigned April 29, 2005.
xxiiDied August 21, 2008.
xxviiiResigned January 15, 2018.
xxivAppointed May 16, 2018.
xxvResigned April 27, 2018.
xxviAppointed July 10, 1995.
xxviiAppointed March 15, 2011.
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