[Pages H6364-H6378]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

REPORT ON H. RES. 645, REQUESTING PRESIDENT TRANSMIT EMAILS TO OR FROM
LOIS LERNER BETWEEN JANUARY 2009 AND APRIL 2011; AND REPORT ON H. RES.
647, DIRECTING SECRETARY OF THE TREASURY TO TRANSMIT EMAILS TO OR FROM
LOIS LERNER BETWEEN JANUARY 2009 AND APRIL 2011

Mr. CAMP, from the Committee on Ways and Means, submitted a
privileged adverse report (Rept. No. 113-524) requesting that the
President of the United States transmit to the House of Representatives
copies of any emails in the possession of the executive office of the
President that were transmitted to or from the email account(s) of
former Internal Revenue Service Exempt Organizations Division Director
Lois Lerner between January 2009 and April 2011; and a privileged
adverse report (Rept. No. 113-525) directing the Secretary of the
Treasury to transmit to the House of Representatives copies of any
emails in the possession of the Department that were transmitted to or
from the email account(s) of former Internal Revenue Service Exempt
Organizations Division Director Lois Lerner between January 2009 and
April 2011, which were referred to the House Calendar and ordered to be
printed.

=========================== NOTE ===========================

July 17, 2014, on page H6364, the following appeared: Mr. CAMP,
from the Committee on Ways and Means, submitted a privileged
report (Rept. No. 113-524) requesting that the President of the
United States transmit to the House of Representatives copies of
any emails in the possession of the executive office of the
President that were transmitted to or from the email account(s) of
former Internal Revenue Service Exempt Organizations Division
Director Lois Lerner between January 2009 and April 2011; and a
privileged report (Rept. No. 113-525)

The online version should be corrected to read: Mr. CAMP, from
the Committee on Ways and Means, submitted a privileged adverse
report (Rept. No. 113-524) requesting that the President of the
United States transmit to the House of Representatives copies of
any emails in the possession of the executive office of the
President that were transmitted to or from the email account(s) of
former Internal Revenue Service Exempt Organizations Division
Director Lois Lerner between January 2009 and April 2011; and a
privileged adverse report (Rept. No. 113-525)

========================= END NOTE =========================

FIGHTING HUNGER INCENTIVE ACT OF 2014

Mr. CAMP. Mr. Speaker, pursuant to House Resolution 670, I call up
the bill (H.R. 4719) to amend the Internal Revenue Code of 1986 to
permanently extend and expand the charitable deduction for
contributions of food inventory, and ask for its immediate
consideration.
The Clerk read the title of the bill.
The SPEAKER pro tempore. Pursuant to House Resolution 670, in lieu of
the amendment in the nature of a substitute recommended by the
Committee on Ways and Means, printed in the bill, an amendment in the
nature of a substitute consisting of the text of Rules Committee Print
113-51 is adopted, and the bill, as amended, is considered read.
The text of the bill, as amended, is as follows:

H.R. 4719

Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``America Gives More Act of
2014''.

SEC. 2. EXTENSION AND EXPANSION OF CHARITABLE DEDUCTION FOR
CONTRIBUTIONS OF FOOD INVENTORY.

(a) Permanent Extension.--Section 170(e)(3)(C) of the
Internal Revenue Code of 1986 is amended by striking clause
(iv).

[[Page H6365]]

(b) Increase in Limitation.--Section 170(e)(3)(C) of such
Code, as amended by subsection (a), is amended by striking
clause (ii), by redesignating clause (iii) as clause (iv),
and by inserting after clause (i) the following new clauses:
``(ii) Limitation.--The aggregate amount of such
contributions for any taxable year which may be taken into
account under this section shall not exceed--

``(I) in the case of any taxpayer other than a C
corporation, 15 percent of the taxpayer's aggregate net
income for such taxable year from all trades or businesses
from which such contributions were made for such year,
computed without regard to this section, and
``(II) in the case of a C corporation, 15 percent of
taxable income (as defined in subsection (b)(2)(D)).

``(iii) Rules related to limitation.--

``(I) Carryover.--If such aggregate amount exceeds the
limitation imposed under clause (ii), such excess shall be
treated (in a manner consistent with the rules of subsection
(d)) as a charitable contribution described in clause (i) in
each of the 5 succeeding years in order of time.
``(II) Coordination with overall corporate limitation.--In
the case of any charitable contribution allowable under
clause (ii)(II), subsection (b)(2)(A) shall not apply to such
contribution, but the limitation imposed by such subsection
shall be reduced (but not below zero) by the aggregate amount
of such contributions. For purposes of subsection (b)(2)(B),
such contributions shall be treated as allowable under
subsection (b)(2)(A).''.

(c) Determination of Basis for Certain Taxpayers.--Section
170(e)(3)(C) of such Code, as amended by subsections (a) and
(b), is amended by adding at the end the following new
clause:
``(v) Determination of basis for certain taxpayers.--If a
taxpayer--

``(I) does not account for inventories under section 471,
and
``(II) is not required to capitalize indirect costs under
section 263A,

the taxpayer may elect, solely for purposes of subparagraph
(B), to treat the basis of any apparently wholesome food as
being equal to 25 percent of the fair market value of such
food.''.
(d) Determination of Fair Market Value.--Section
170(e)(3)(C) of such Code, as amended by subsections (a),
(b), and (c), is amended by adding at the end the following
new clause:
``(vi) Determination of fair market value.--In the case of
any such contribution of apparently wholesome food which
cannot or will not be sold solely by reason of internal
standards of the taxpayer, lack of market, or similar
circumstances, or by reason of being produced by the taxpayer
exclusively for the purposes of transferring the food to an
organization described in subparagraph (A), the fair market
value of such contribution shall be determined--

``(I) without regard to such internal standards, such lack
of market, such circumstances, or such exclusive purpose, and
``(II) by taking into account the price at which the same
or substantially the same food items (as to both type and
quality) are sold by the taxpayer at the time of the
contribution (or, if not so sold at such time, in the recent
past).''.

(e) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply
to contributions made after December 31, 2013, in taxable
years ending after such date.
(2) Limitation; applicability to c corporations.--The
amendments made by subsection (b) shall apply to
contributions made in taxable years beginning after December
31, 2013.

SEC. 3. RULE ALLOWING CERTAIN TAX-FREE DISTRIBUTIONS FROM
INDIVIDUAL RETIREMENTS ACCOUNTS FOR CHARITABLE
PURPOSES MADE PERMANENT.

(a) In General.--Section 408(d)(8) of the Internal Revenue
Code of 1986 is amended by striking subparagraph (F).
(b) Effective Date.--The amendment made by this section
shall apply to distributions made in taxable years beginning
after December 31, 2013.

SEC. 4. SPECIAL RULE FOR QUALIFIED CONSERVATION CONTRIBUTIONS
MODIFIED AND MADE PERMANENT.

(a) Made Permanent.--
(1) Individuals.--Subparagraph (E) of section 170(b)(1) of
the Internal Revenue Code of 1986 is amended by striking
clause (vi).
(2) Corporations.--Subparagraph (B) of section 170(b)(2) of
such Code is amended by striking clause (iii).
(b) Contributions of Capital Gain Real Property Made for
Conservation Purposes by Native Corporations.--
(1) In general.--Paragraph (2) of section 170(b) of the
Internal Revenue Code of 1986 is amended by redesignating
subparagraph (C) as subparagraph (D), and by inserting after
subparagraph (B) the following new subparagraph:
``(C) Qualified conservation contributions by certain
native corporations.--
``(i) In general.--Any qualified conservation contribution
(as defined in subsection (h)(1)) which--

``(I) is made by a Native Corporation, and
``(II) is a contribution of property which was land
conveyed under the Alaska Native Claims Settlement Act,

shall be allowed to the extent that the aggregate amount of
such contributions does not exceed the excess of the
taxpayer's taxable income over the amount of charitable
contributions allowable under subparagraph (A).
``(ii) Carryover.--If the aggregate amount of contributions
described in clause (i) exceeds the limitation of clause (i),
such excess shall be treated (in a manner consistent with the
rules of subsection (d)(2)) as a charitable contribution to
which clause (i) applies in each of the 15 succeeding years
in order of time.
``(iii) Native corporation.--For purposes of this
subparagraph, the term `Native Corporation' has the meaning
given such term by section 3(m) of the Alaska Native Claims
Settlement Act.''.
(2) Conforming amendment.--Section 170(b)(2)(A) of such
Code is amended by striking ``subparagraph (B) applies'' and
inserting ``subparagraph (B) or (C) applies''.
(3) Valid existing rights preserved.--Nothing in this
subsection (or any amendment made by this subsection) shall
be construed to modify the existing property rights validly
conveyed to Native Corporations (within the meaning of
section 3(m) of the Alaska Native Claims Settlement Act)
under such Act.
(c) Effective Date.--The amendments made by this section
shall apply to contributions made in taxable years beginning
after December 31, 2013.

SEC. 5. EXTENSION OF TIME FOR MAKING CHARITABLE
CONTRIBUTIONS.

(a) In General.--Subsection (a) of section 170 of the
Internal Revenue Code of 1986 is amended by redesignating
paragraphs (2) and (3) as paragraphs (3) and (4),
respectively, and by inserting after paragraph (1) the
following new paragraph:
``(2) Treatment of charitable contributions made by
individuals before due date of return.--If any charitable
contribution is made by an individual after the close of a
taxable year but not later than the due date (determined
without regard to extensions) for the return of tax for such
taxable year, then the taxpayer may elect to treat such
charitable contribution as made in such taxable year. Such
election shall be made at such time and in such manner as the
Secretary may provide. For purposes of this paragraph, an
individual's distributive share of a partnership's charitable
contribution, and an individual's pro rata share of an S
corporation's charitable contribution, shall not be treated
as charitable contributions made by such individual.''.
(b) Effective Date.--The amendments made by this section
shall apply to elections made with respect to taxable years
beginning after December 31, 2013.

SEC. 6. MODIFICATION OF THE TAX RATE FOR THE EXCISE TAX ON
INVESTMENT INCOME OF PRIVATE FOUNDATIONS.

(a) In General.--Section 4940(a) of the Internal Revenue
Code of 1986 is amended by striking ``2 percent'' and
inserting ``1 percent''.
(b) Elimination of Reduced Tax Where Foundation Meets
Certain Distribution Requirements.--Section 4940 of such Code
is amended by striking subsection (e).
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after the date of the
enactment of this Act.

SEC. 7. BUDGETARY EFFECTS.

(a) Statutory Pay-As-You-Go Scorecards.--The budgetary
effects of this Act shall not be entered on either PAYGO
scorecard maintained pursuant to section 4(d) of the
Statutory Pay-As-You-Go Act of 2010.
(b) Senate PAYGO Scorecards.--The budgetary effects of this
Act shall not be entered on any PAYGO scorecard maintained
for purposes of section 201 of S. Con. Res. 21 (110th
Congress).

The SPEAKER pro tempore. The gentleman from Michigan (Mr. Camp) and
the gentleman from Michigan (Mr. Levin) each will control 30 minutes.
The Chair recognizes the gentleman from Michigan (Mr. Camp).

General Leave

Mr. CAMP. Mr. Speaker, I ask unanimous consent that all Members may
have 5 legislative days in which to revise and extend their remarks and
to include extraneous material on H.R. 4719.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Michigan?
There was no objection.
Mr. CAMP. Mr. Speaker, I yield myself such time as I may consume.
The American people are the most charitable people in the world,
donating money, food, and clothing in times of need. Their donations
ensure that charities and foundations can help individuals and
communities across the country.
There are numerous provisions in the Tax Code that encourage giving,
and the bill we have before us today, H.R. 4719, the America Gives More
Act, ensures that some of these provisions are made permanent so
individuals, businesses, and farmers can donate and give back more. The
first provision will make permanent and expand the charitable deduction
for contributions of food inventory by businesses, regardless of how
they are organized.
Food banks are a vital part of communities, helping Americans put
food on the table and provide for their families when they have come
across hard times or suffered through a natural disaster.

[[Page H6366]]

The Food Donation Connection has estimated that since this tax
deduction was expanded in 2006, donations have increased 127 percent.
Unfortunately, a provision in current law that encouraged passthrough
businesses to contribute food inventory expired at the end of last
year, and charities and foundations across the country are urging that
it be restored and made permanent.
According to Feeding America, 3.6 billion pounds of food is
distributed by food bank members each year. This legislation would
significantly increase food bank access to the 70 billion pounds of
nutritious food wasted each year.
Today, we have the opportunity to continue this important credit,
allowing all businesses, farmers, and ranchers to take advantage and
donate more nutritious food to the millions of Americans who need it
most.
This bill also ensures that seniors who donate to charities from
their Individual Retirement Accounts can do so without a tax penalty.
According to the Independent Sector, this provision has ``prompted more
than $140 million in gifts to the work of nonprofits since enactment,
assisting social service providers, religious organizations, cultural
institutions and schools, and other nonprofits.'' Making this provision
permanent can only serve to increase the generous donations that
charities rely on.
In addition, the bill will make permanent the deduction for
contributions of conservation easements. This provision will also
increase the amount of land or property donated for charitable use.
Witnesses before the Ways and Means Committee have testified that in
the first 2 years of the enactment of conservation easements, the
number of donations doubled compared to the previous 2 years, resulting
in a 32 percent increase of acreage conserved.
This is one area, especially, where long-term planning is essential.
To allow this to expire makes it much more difficult for the often
multigenerational planning necessary to take place. In Michigan, I have
seen the benefits of conservation easements firsthand. This is a
tremendous legacy for future generations.
The tax reform draft the committee produced earlier in the year would
encourage charitable giving in several important ways and, by creating
a stronger economy, analysis found that it would increase charitable
giving by an estimated $2.2 billion each year.
Two important charitable provisions from the draft--lowering the
excise tax on private foundations and extending the tax deadline for
charitable contributions from December 31 to April 15--are included in
the America Gives More Act.
At the end of the year, many taxpayers have no idea what their tax
liability will be, and it is only after struggling through the daunting
process of preparing their tax return that they know with certainty. If
taxpayers were permitted to make and deduct contributions prior to
filing their tax return, I believe many Americans will be even more
generous in supporting religious and charitable causes. Testimony
before the Ways and Means Committee found that allowing donors to
deduct gifts until April 15 would result in significantly more
charitable giving.
Another provision from the draft would lower and simplify the excise
tax on private foundations, making compliance easy, especially for
smaller foundations. As a result, foundations will have more of their
resources available to support charities and exempt organizations
across the country.
All of these provisions are bipartisan and have the support of over
850 charities and foundations across the country, who wrote to Congress
stating:

Without an incentive in place and assured, many of the
gifts the charitable incentives were intended to promote will
simply not take place.

I will insert in the Record the letter from Independent Sector,
supported by 850 charities and foundations across the United States.

Independent Sector,

July 15, 2014.
Open Letter to the House of Representatives: Millions of
individuals and families are served by the essential work of
America's public charities, which is made possible in part by
incentives for charitable giving in our tax code. The House
may soon have an opportunity to address tax legislation that
would renew and make permanent three key incentives for
donations to America's public charities. We strongly urge you
to approve legislation that would renew the IRA charitable
rollover and the enhanced incentives for donations of food
inventory and land conservation easements, each of which
expired as of January 1, 2014.
Originally enacted in the Pension Protection Act of 2006 as
a way to encourage increased charitable giving, these three
provisions have demonstrated a significant impact on the
nonprofit community. The IRA charitable rollover increases
the ability of older Americans to make gifts to charities by
allowing individuals age 70\1/2\ or older to donate up to
$100,000 to a qualifying public charity directly from their
IRAs without incurring tax on the withdrawal. The provision
has prompted more than $140 million in gifts to the work of
nonprofits since enactment, assisting social service
providers, religious organizations, cultural institutions and
schools, and other nonprofits.
The enhanced deduction for donations of food allows
individuals and organizations to reduce their taxable income
by providing qualifying food inventory to certain charitable
organizations. According to Feeding America, 3.6 billion
pounds of food is distributed by food bank members each year.
This legislation would significantly increase food bank
access to the 70 billion pounds of nutritious food wasted
each year, particularly the 6 billion pounds of produce that
does not make it to market.
The enhanced deduction for donations of land conservation
easements allows land owners to get a meaningful deduction
for permanently retiring development rights to their property
to protect and preserve significant natural resources. A
survey by the Land Trust Alliance showed that this incentive
helped 1,700 land trusts increase the pace of conservation by
a third--to over a million acres a year.
Unfortunately, these charitable tax provisions were allowed
to expire on January 1 for the fourth time in recent years.
On each of the three previous occasions, an entire package of
tax extenders was reinstated retroactively at the end of the
following year. While this may be an adequate solution for
many provisions in the extenders package, these charitable
provisions are different. Without an incentive in place and
assured, many of the gifts the incentives were intended to
promote will simply not take place. The time to plan and
execute the gifts will have already passed by.
For all these reasons, we urge you to support legislation
to permanently reinstate these critical giving incentives,
namely: H.R. 4619 (to make permanent the IRA charitable
rollover); HR 4719 (to permanently extend the charitable
deduction for donation of food inventory); and H.R. 2807 (the
Conservation Easement Incentive Act). We hope to see them
combined and passed as a package as soon as possible in order
to continue sustaining the vital work of charitable
organizations in our communities.
Thank you for your consideration,
Independent Sector; 92nd Street Y; Achievement Centers for
Children; Ackland Art Museum; Acton Conservation Trust;
Adults with Developmental Disabilities; Advonance;
Agricutural Stewardship Association; Agudath Israel of
America; Agudath Israel of the Five Towns; Air Force
Museum Foundation; Akron-Canton Regional Foodbank; Alabama
Dance Council; Alachua Conservation Trust; Alexander Haas;
All Saints Church; All Stars Project (ASP); Alliance for
Children and Families; Alliance of Arizona Nonprofits; The
ALS Association; Amador Livermore Valley Historical
Society & Museum on Main; American Alliance of Museums;
American Autoimmune Related Diseases Association; American
Behcet's Disease Association; American Cancer Society
Cancer Action Network; American Chemical Society.
American Clock & Watch Museum; American Folk Art Museum;
American Friends Service Committee; American Heart
Association; American Jewish Committee (AJC); American
Library Association; American Lung Association; American Red
Cross; Americans for the Arts; Americans for the Arts Action
Fund; America's Charities; Amon Carter Museum of American
Art; The Ananda Center for the Arts; Anderson County Museum;
Andy Warhol Museum; AngelCare/Americans Care & Share; Angus
Nazarene Food Pantry; Ann Arrundell County Historical
Society, Inc.; Annette Strawder Here to Help Pantry; Antique
Boat Museum; Apache Creek Deaf and Youth Ranch, Inc.;
Appalachia Ohio Alliance; Argus Museum; Arkansas Nonprofit
Alliance; Armstrong County Museum; Arthurdale Heritage, Inc.;
Association for Healthcare Philanthropy.
Association of Art Museum Directors; Association of Direct
Response Fundraising Counsel; Association of Fundraising
Professionals; Atlantic Coast Conservancy; Auburn Automotive
Heritage, Inc. & Auburn Cord Duesenberg Automobile Museum;
Bainbridge Island Land Trust; Baltimore Heritage Area
Association; Baltimore Museum of Art; Bass Museum of Art; Bay
Area Food Bank; Bayer Center for Nonprofit Management at
Robert Morris University; Bayou Land Conservancy; Bayshore
Baptist Church Food Pantry; Bedford Historical Society;
Believer's Sanctuary; Bellville Christian Food Pantry;
BethanyKids; Bishop Hill Heritage Association; Black Swamp
Conservancy; Blair County Historical Society; Blue Ridge
Conservancy; Blue Ridge Land Conservancy; BoardSource.
Boise Art Museum; Boston Baroque; Boston Children's Museum;
Bowers Museum;

[[Page H6367]]

Boys & Girls Clubs of Austin County, TX; Boys & Girls Clubs
of Southeastern Michigan; Branford Land Trust, Inc.; Brazoria
County Alcoholic Recovery Center; Briar Bush Nature Center;
The Bridge Ministries; The Bridge Over Troubled Waters;
Bridging for Tomorrow; BrightFocus Foundation; Buckner
Children & Family Services; Burchfield Penney Art Center; The
Burd Group; Califomia Association of Food Banks; Califomia
Association of Museums; Califomia Museum of Ancient Art;
Califomia Science Center Foundation; Califomia State Parks;
Calyx Sustainable Tourism; Capital Area Food Bank of Texas;
Carbon County Museum; Care and Share, Inc.; Carolina Mountain
Land Conservancy; CASA Program for the Ogeechee Circuit; Casa
Rosa Food Pantry.
Catawba Lands Conservancy; Cathedral Arts Project, Inc.;
Catholic Foundation of Eastern Montana; Cedar Rapids Museum
of Art; Cedarhurst Center for the Arts; Celiac Disease
Foundation; Center for History; Center for Nonprofit
Excellence; Center for Non-Profits; Center for Success and
Independence; Central Co-op; Central Pennsylvania Food Bank;
Champlain Area Trails; Cheyenne Center, Inc.; Chicago
Humanities Festival; Children's Discovery Museum; Christian
Tabernacle; Civil War Trust; Clay Center for the Arts &
Sciences of West Virginia; Clear Lake Food Pantry; ClearWater
Conservancy; Cleveland Zoological Society; Clinton Symphony
Orchestra; Coalition for Pulmonary Fibrosis; Colby College
Museum of Art; Cole Art Center at Stephen F. Austin State
University.
Collins Group, A Division of Donald A. Campbell & Company;
Colorado Nonprofit Association; Colorado-Wyoming Association
of Museums; Columbia College (MO); Columbia Land Trust (OR &
WA); Columbia Museum of Art (SC); Columbia Pacific Heritage
Museum; Columbus Museum of Art; Community Action Committee of
the Lehigh Valley; Community Care Center, Inc.; Community
Food Bank of Eastern Oklahoma; Community Food Pantry in Tool
(TX); Community Food Pantry of Franklin County, Texas;
Community Foodbank of New Jersey; The Community Foundation
for Crawford County; Community Foundation for Muskegon
County; Community Foundation for Southwest Washington;
Community Foundation of Eastern Connecticut; Community
Foundation of Northern Colorado; The Community Foundation of
South Puget Sound; Community Foundation of the Great River
Bend; Community Foundation of the Holland/Zeeland Area;
Congaree Land Trust; Connecticut Electric Railway Association
dba Connecticut Trolley Museum; Connecticut Farmland Trust.
Connecticut Food Bank; Connecticut Land Conservation
Council; Connecticut Nonprofit Human Services Cabinet;
Connemara Conservancy Foundation; Conservation Foundation of
the Gulf Coast; The Conservation Fund; Conservation Tax
Credit Transfer, LLC; Conservation Trust for North Carolina;
The Contemporary Austin; COPD Foundation; CoreStrategies for
Nonprofits, Inc.; Cornerstone Outreach Center of Amarillo,
Inc.; Council for Christian Colleges & Universities; Council
of Michigan Foundations; Council on Foundations; Cow Marsh
Creek Consultants, LLC; Cradle of Texas Conservancy, Inc.;
Crawford County Historical Society; Crested Butte Land Trust;
Crisis Center of the Plains; Crocker Art Museum; Crossroads
at Park Place, Inc.; Cultural Alliance of Fairfield County;
Cultural Assets Consulting; Cumberland Land Trust.
Currier Museum of Art; Cystic Fibrosis Foundation; Da Vinci
Science Center; Dallas Museum of Art; Dance/USA; Dare to
Believe Ministries Outreach Center; Dare to Care Food Bank;
Datil Educators Club; Deke Slayton Memorial Space & Bicycle
Museum; Delaware Center for the Contemporary Arts; Delaware
Highlands Conservancy; Denver Art Museum; Des Moines Art
Center; Desert Foothills Land Trust; Dixon Gallery and
Gardens; DMA Nonprofit Federation; Donors Forum; Douglas
County Historical Society; The Drawing Center; Duck Hollow;
DuPage County Historical Museums; Dutchess Land Conservancy;
Earl Scruggs Center; East End Baptist Church; East
Hillsborough Historical Society, Inc.; East Texas Food Bank;
Eastern Sierra Land Trust; Ecology Project International.
EcoTrust; Edisto Island Open Land Trust; Eightmile River
Wild & Scenic Coordinating Committee; Ellis County Museum,
Inc.; Eno River Association; Epilepsy Foundation; Epiphany
Lutheran Church; Equestrian Partners in Conservation (EPIC);
Erie Art Museum; Essex County Greenbelt Association;
Exploration Place; Family Abuse Shelter of Miami; Family
League of Baltimore; Family Worship Center Food Pantry; Faye
Gehl Conservation Foundation; Fayette CARE Clinic; Federation
of Protestant Welfare Agencies; Feeding America; Feeding
America San Diego; Feeding America Southwest Virginia;
Feeding America Tampa Bay; Feeding Indiana's Hungry; Feeding
Pennsylvania; Field Museum; First Baptist Church (Atlanta,
TX); First Baptist Church (Bovina, TX); First Christian
Church Food Pantry.
First Christian Church Outreach (Conroe, TX); First
Resource Center; Fishtown Preservation Society, Inc.;
Flathead Land Trust; Florida Holocaust Museum; The Florida
Orchestra; Florida Philanthropic Network; Food Bank of
Central New York; Food Bank of Delaware; Food Bank of
Northeast Arkansas; Food Bank of the Albemarle; Food Bank of
the Rockies; Food Bank of the Southern Tier; The Food Bank of
Western Massachusetts; FOOD for Lane County; Food Industry
Alliance of New York State; Foodbank of Southeastern
Virginia; The Foodbank, Inc.; Foodshare; Foothills
Conservancy of North Carolina; Forgotten Harvest; Fort
Ticonderoga; Foundation Layers; Fox Valley Family YMCA;
Frances Lehman Loeb Art Center; Franklin Area Community
Services.
Franklin County (KS) Historical Society; Franklin
Institute; Franklin Park Conservatory and Botanical Gardens;
Freshwater Future; Freshwater Land Trust; Frick Art and
Historical Center; Friends Committee on National Legislation;
Friends of Balcones Canyonlands National Wildlife Refuge;
Friends of Lopez Island Pool; Friends of the Mitchell Gallery
of Flight; Friends of Tualatin River National Wildlife
Refuge; Frist Center for the Visual Arts; Galveston Bay
Foundation; Gates Mills Land Conservancy; Gateway Science
Museum; Gathering Waters Conservancy; Geist Fall Creek
Watershed Alliance; The General Society of Mayflower
Descendants; Genesee Valley Conservancy, Inc.; George Eastman
House; Georgia Center for Nonprofits; Georgia Charitable Care
Network; Gilroy Historical Society; Girl Scouts of San
Gorgonio; Girl Scouts of the USA; Girls Inc.
Glen Ellyn Historical Society; Glencairn Museum; Global
Orphan Assistance Foundation; God's Pantry Food Bank; Gold
Coast Railroad Museum; Golden Gate National Parks
Conservancy; Golden State Bonsai Federation and Bonsai Garden
at Lake Merritt; Goldstein Museum of Design; Good Neighbor
Community Builders; Good Samaritan Health & Wellness Center;
Goshen Land Trust; Grand Encampment Museum; Grand Haven Area
Community Foundation; Grand Rapids Art Museum; Grand Traverse
Regional Land Conservancy; Grantmakers Forum of New York;
Grassroots International; The Graue Mill & Museum; Great
Peninsula Conservancy; Great Plains Food Bank; Great Plains
Welsh Heritage Project; The Greater Boston Food Bank; Greater
Chicago Food Depository; Greater Grace Outreach; Greater
Hudson Heritage Network; Greenbelt Land Trust of Mid-
Missouri.
Greensboro Land Trust; Grosse Ile Nature and Land
Conservancy; Grounds For Sculpture; Gulf Coast Community
Foundation; Gulf Coast Symphony; Hammer Museum; Harmony
House; Harry Chapin Food Bank of Southwest Florida; Harry S.
Truman Little White House; The Hartt School; Harvard Art
Museums; Harvest Assembly, House of Blessing; Harvest House;
Harvest Texarkana Regional Food Bank; Harvesters--The
Community Food Network (KS); Harvesters--The Community Food
Network (MO); Hawaiian Islands Land Trust; Heart of the Lakes
Center for Land Conservation Policy; Heaven's Windows; Hedley
Senior Citizens; Heifer Foundation; Heifer International;
Helping Hands Outreach Center of Gasconade County; Henderson
Food Pantry; The Henry Ford; Herbert F. Johnson Museum of
Art.
Heritage Museum (OR); Heritage Museum of Orange County;
Hidalgo Medical Services; High Museum of Art; High Plains
Food Bank; Higher Heights Church of God Food Pantry;
Highlands-Cashiers Land Trust; Hill Country Land Trust;
Hillsboro Independent School District Education Foundation;
Hillwood Estate, Museum & Gardens; Historic Flat Rock, Inc.;
The History Center in Tompkins County; Holy Family Home and
Shelter, Inc.; Holy Family St. Vincent de Paul; Holy Ghost St
Vincent de Paul; HomeAid Atlanta; Honolulu Museum of Art;
Hope Food Pantry; HOPE Outreach; House of Help Hempstead; The
House of the Seven Gables Settlement Association; Houston
Food Bank; The Humanity Institute for Children & Families
(HICF); Hunger-Free Pennsylvania; Hyde Hall; IBB Local 684
Labor Participation.
Idaho Coalition of Land Trusts; The Idaho Foodbank; Iglesia
Trinidad (TX); Illinois Coalition Against Domestic Violence;
Illinois Collaboration on Youth; Illinois Network of Charter
Schools; Illinois Valley Symphony Orchestra; Immune
Deficiency Foundation; Indian Hill Music; Indiana
Philanthropy Alliance; Indianapolis Museum of Art; Informal
Learning Experiences; Inner Wisdom, Inc.; Interfaith Caring
Ministries; International Primate Protection League; Iowa
Natural Heritage Foundation; IRIS Orchestra; Iron and Steel
Museum of Alabama; Irving S. Gilmore International Keyboard
Festival; Isabella Stewart Gardner Museum; The Isamu Noguchi
Foundation; Islamic Society of North America; Jack Hadley
Black History Museum; Jacksonville Zoo and Gardens; Jacob and
Terese Hershey Foundation; Jefferson Land Trust.
Jemez Helping Hands; Jeremiah Call Christ Ministry/
Jeremiah's Food Pantry; Jesus Outreach Ministries; Jewish
Federations of North America; The Jewish Museum; Jordan
Schnitzer Museum of Art; Joseph's House; Julian Pathways;
Kansas City Symphony; Kansas Land Trust; Kenton Conservancy;
The Kingdom Zone Before & After Community Center; Kings Local
Food Pantry; The King's Palace Food Pantry; Kohl Children's
Museum of Greater Chicago; The Kreeger Museum; Kress United
Methodist Church; Ku'ikahi Mediation Center; K-VA-T Food
Stores/Food City (TN); K-VA-T Food Stores/Food City (VA);
Ladies In Action; Lafayette Symphony; Lancaster Community
Library; Lancaster Farmland Trust; The Land Conservancy for
Southern Chester County; Land Conservancy of Adams County;
Land Trust Alliance.
The Land Trust for Tennessee; Laredo Crime Stoppers, Inc.;
LeadingAge; League of American Orchestras; Leander
Independent

[[Page H6368]]

School District Educational Excellence Foundation; Lebanon
Food Pantry; Leelanau Conservancy; Lehigh Valley Abundant
Life Ministries; Leigh Yawkey Woodson Art Museum; The Leighty
Foundation; Life Challenge; Light of Christ Food Pantry;
Literary Arts; Little Miami Food Service; Littleton
Conservation Trust; LIVESTRONG Foundation; Living Faith Food
Pantry; Living Water I.A.M; Livingston County Historical
Society; LJC Mercy Ministries; Local Infant Formula for
Emergencies, Inc. (LIFE-Houston); Lorraine Street Church of
God in Christ; Los Angeles Regional Food Bank; Louisiana Food
Bank Association; Louisiana Landmarks Society.
Louisville Zoological Garden; Lowe Art Museum; Lupus and
Allied Diseases Association, Inc.; Lutheran Services in
America; Magdalena Samaritan Center; Maiden Alley Cinema;
Maine Appalachian Trail Land Trust; Maine Association of
Nonprofits; Maine Coast Heritage Trust; March of Dimes; Marin
Agricultural Land Trust; Martin Luther King Jr. Center; Mary
Reynolds Babcock Foundation; Mason Food Pantry; Massachusetts
Land Trust Coalition; Massillon Museum; Matthew 25 Ecumenical
Food Pantry; Maxwell Museum of Anthropology; McCary's Chapel
United Methodist Church; McHenry County Historical Society &
Museum; Mead Art Museum; Meadowlark Methodist Food Pantry;
Meals On Wheels Association of America; Memorial Baptist Food
Pantry; Menil Collection; Mental Health Association of Rhode
Island; Mesothelioma Applied Research Foundation.
Miami Springs Historical Museum; Michigan Historic
Preservation Network; Michigan Nonprofit Association; Mid-
South Food Bank; The Miller Art Museum; Milwaukee Art Museum;
Mims Chapel Drydock Food Pantry; The Minneapolis Foundation;
Minneapolis Institute of Arts; Minnesota Historical Society;
Minnesota Land Trust; Mission Aviation Fellowship; Mission
Northeast, Inc.; Mississippi Food Network; Mississippi Valley
Conservancy; Missouri Association for Museums and Archives;
Missouri Street Church of Christ Pantry Program; Mitchell
Prehistoric Indian Village Preservation Society; Mobile
Medical Museum; Mojave Desert Land Trust; Molly Brown House
Museum; Mon General Foundation; Monadnock Conservancy;
Montana Association of Land Trusts; Montana Food Bank
Network; Montclair Art Museum.
Montgomery County Emergency Assistance; Montgomery County
Food Bank (TX); Montgomery County Lands Trust (PA);
Montgomery County Youth Services (TX); Montgomery Museum of
Fine Arts; Morton County Historical Society Museum; Mountain-
Plains Museums Association; Mt. Canaan Missionary Baptist;
Mt. Manna; Murphysboro Food Pantry, Inc.; Muscarelle Museum
of Art; Museo de Arte de Ponce; Museum Association of New
York; Museum at FIT (Fashion Institute of Technology); Museum
of Arts and Design; Museum of Contemporary Art; Museum of
Contemporary Art Denver; Museum of Contemporary Art San
Diego; Museum of Cultural and Natural History; Museum of
Danish America; Museum of Fine Arts Boston; The Museum of
Fine Arts Houston; Museum of Fine Arts, St. Petersburg, FL;
The Museum of Flight; Museum of Glass; Museum of Latin
American Art; Museum of Science, Boston.
Museum of Zavkhan Province; My Brother's Keeper Outreach
Center; Mystic Art Association, dba Mystic Arts Center; N.C.
Center for Nonprofits; Nacogdoches HOPE; Nantucket Historical
Association; Naperville Heritage Society; Naples Historical
Society; National Alliance on Mental Illness (NAMI) Omaha;
National Association for Interpretation; National Association
of Area Agencies on Aging; National Association of Clock and
Watch Collectors; National Atomic Testing Museum; National
Audubon Society; National Bottle Museum; National Civil
Rights Museum; National Council of Nonprofits; National Czech
& Slovak Museum & Library; National Multiple Sclerosis
Society; National Museum of American Jewish History; National
Museum of Wildlife Art; National Parks Conservation
Association; National Soaring Museum; National Veterans Art
Museum; National Watch and Clock Museum.
National Wildlife Federation; National Woodland Owners
Association; National Youth Leadership Council; Native
American Rights Fund; Natural Land Institute; Natural Lands
Trust; Natural Resources Defense Council; The Nature
Conservancy; Nebraska Land Trust; Needy Basket of Southern
Miami County, Inc.; Nelson-Atkins Museum of Art; Nevada Land
Trust; New Canaan Historical Society; New Covenant Christian
Fellowship; New England Museum Association; New Hampshire
Boat Museum; New Hampshire Charitable Foundation; New Hope
Seventh Day Adventist Church; New Jersey Conservation
Foundation; New Museum; New Path, Inc. aka New Path Outreach;
New River Conservancy; New River Land Trust; New York
Botanical Garden; New York Live Arts; NGO Foundation;
Nisqually Land Trust; Nonprofit Association of Oregon.
Nonprofit Coordinating Committee of New York; Nonprofit
Institute at College of Southern Maryland; Norman Rockwell
Museum; North Carolina Museum of Art; North Carolina
Symphony; North Creek Baptist Church; North Creek Baptist
Church Food Pantry; North Group Consultants; North Olympic
Land Trust; North Salem Open Land Foundation; North Shore
Land Alliance; Northeast Iowa Food Bank; Northwest Montana
Historical Society; Northwest Railway Museum; Norwich
University; NPO Accounting Solutions; Nunda Historical
Society; NY Textile Conservation, LLC; Oblong Land
Conservancy; Ohio League of Conservation Voters; Okanogan
County Community Action Council; Okanogan Land Trust;
Oklahoma City Museum of Art; Old Pine Farm Natural Lands
Trust; Old Stone Fort Museum.
One Powerful Movement Community Development Center;
Onondaga Historical Association; Open Door Pantry; OPERA
America; Orlando Museum of Art; Orlando Science Center;
Ouabache Land Conservancy; The Our House Tavern; Ozark
Regional Land Trust; Pacific Battleship Center; Pacific Grove
Museum of Natural History; Pacific Science Center; Paducah
Area Food Pantry; Paducah Symphony Orchestra; Pajarito
Environmental Education Center; Palm Springs Art Museum;
Parkdale Valley Land Trust; Parks & Trails New York; Passages
Alternative Living Programs, Inc.; Pathways Food Pantry;
Patsy's Place Transitional Home; Peabody Essex Museum;
Pelican Coast Conservancy; Pennsbury Land Trust; Pennsylvania
Academy of the Fine Arts; People Attempting To Help ``PATH'';
People Helping People.
Peoria Riverfront Museum; Peralta Memorial United Methodist
Church; Petersen Automotive Museum Foundation; Philabundance;
The Phillips Collection; Phoenix Art Museum; PhotoArts
Imaging Professionals, LLC; Pines and Prairies Land Trust;
Pinnacle Community Church; The Pittsburgh Foundation; Places
of New Beginnings; Plant City Photo Archives & History
Center; Point Blue Conservation Science; Portland Art Museum
(OR); Portland Museum of Art (ME); Pound Ridge Land
Conservancy, Inc.; Prairie Public Broadcasting; Primary Care
Development Corporation (PCDC); Project Restoration Outreach;
Project Sister Family Services; Prospect House Museum; Puerto
Seguro, Inc. (PSI) Safe Harbor; Pulitzer Arts Foundation;
Ralphs Grocery Company; Redwood Empire Food Bank.
Reginald F. Lewis Museum of Maryland, African American
History and Culture; Regional Food Bank of Northeastern New
York; Renaissance Charitable Foundation, Inc.; Renaissance
Entrepreneurship Center; Rensselaer County Historical
Society; Rescue Rehome Resource; Restoration Care Ministry;
Restore & Enlightenment Ministries; Riverside Baptist Church
Crisis Closet; Rochester Area Community Foundation; Roger
Williams Park Zoo; Rooted In; Roxbury Land Trust; Sacramento
Mountains Senior Services, Inc.; Sagebrush Steppe Land Trust;
The Salvation Army; San Angelo Museum of Fine Arts; San
Antonio Food Bank; San Antonio Museum of Art; San Diego
Natural History Museum; San Diego Youth Symphony and
Conservatory; San Diego Zoo Global; San Francisco Heritage/
Haas Lilienthal House; San Isabel Land Protection Trust; San
Jacinto County Historical Commission; San Jose Museum of Art;
San Jose Museum of Quilts & Textiles.
Santa Fe Texas Education Foundation; Save The Prairie
Society; Scenic Hudson; Schingoethe Museum, Aurora
University; Science Factory Children's Museum & Exploration
Dome; Scleroderma Foundation; Sealy Christian Pantry; Seattle
Art Museum; Second Harvest Food Bank Mahoning Valley; Second
Harvest Food Bank of Central Florida; Second Harvest Food
Bank of East Central Indiana; Second Harvest Food Bank of
Northeast Tennessee; Second Harvest Food Bank of Northeast
Tennessee; Second Harvest Food Bank of Northwest North
Carolina; Second Harvest Food Bank of Santa Clara and San
Mateo Counties; Second Harvest North Central Food Bank;
Sedoan Historical Society; Senior Connections; Sequoia
Riverlands Trust; Seventh-Day Adventist Church (Tulia, TX);
Shared Harvest Foodbank; Sharlot Hall Museum; Shepherd Senior
Citizens, Inc.; Sheridan Community Land Trust.
Shiloh Museum of Ozark History; Sierra Foothill
Conservancy; Silver City Gospel Mission; Six Rivers Land
Conservancy; Skagit Land Trust; Society for Experimental
Graphic Design (SEGD); Society for Preservation of Long
Island Antiquities; Society of St. Stephen Outreach Ministry
(SOSS); Society of St. Vincent de Paul in Houston, TX;
Solomon R. Guggenheim Museum; South Carolina Conservation
Exchange; South Texas Food Bank; South Union Church of Christ
Food Pantry; Southbury Land Trust; Southeast Area Ministries;
Southeast Missouri Food Bank; Southeast Texas Arts Council;
Southern Appalachian Highlands Conservancy; Southside Church
of Christ Food Pantry; Spearman Ministerial Alliance; Spinal
Cord Injury Network International; Springfield Museum of Art;
Squam Lake Natural Science Center; St Vladimir's Orthodox
Theological Seminary; St. Andrews United Methodist Church
Food Pantry; St. Anne de Beaupre Food Pantry; St. Anthony's
Bread Food Pantry; St. Augustine Lighthouse and Museum.
St. James Episcopal Church Food Pantry; St. John of the
Cross Food Pantry; St. Joseph Museums, Inc.; St. Leo the
Great St. Vincent de Paul; St. Louis Area Foodbank; St. Louis
Art Museum; St. Mary's Food Bank Affiance; St. Mary's United
Methodist Church (TX); St. Monica Food Pantry; St. Monica
Knights of Peter Claver, Ladies Auxiliary, Court # 151; St.
Monica's Altar Society; St. Paul's Lutheran Food Pantry; St.
Stephen Presbyterian Food Pantry; St. Stephen's of St.
Andrews United Methodist Church (TX); St. Vincent de Paul in
Los Lunas, NM; St. Vincent de Paul in Artesia,

[[Page H6369]]

NM; St. Vincent de Paul Society (St. Philip Neri Catholic
Church); Stax Museum of American Soul Music; Sterling and
Francine Clark Art Institute; Stockton Symphony Association;
Sts. Joachim and Ann Care Service.
Stuart Pimsler Dance & Theater; Studebaker National Museum;
Sullivan Museum and History Center; Summit Land Conservancy;
Tacoma Art Museum; Tall Timbers Research Station & Land
Conservancy; Tampa Museum of Art; Telfair Museums; Temenos
CDC/Bread of Life, Inc.; Temple University Anthropology
Laboratory; Tennessee Parks and Greenways Foundation; Texas
Land Conservancy; Texas Land Trust Council; Texas Quilt
Museum; THE PROGRAM for Offenders, Inc.; Theatre
Communications Group; Three Angels Seventh Day Adventist
Church; Three Village Community Trust; The Time IN Children's
Arts Initiative; Timken Museum of Art; Toledo Museum of Art;
Toledo Northwestern Ohio Food Bank; Towne Learning Center;
Travis Audubon; Tread of Pioneers Museum; The Treehouse
Center, Inc.; Tri County Assembly Choice Food Pantry;
Triangle Land Conservancy; Tri-county Meals.
Trinity Garden First Food Pantry; The Trust for Public
Land; U.S. Military Combat Camera History & Stories Museum;
U.S. Pain Foundation, Inc.; UJA-Federation of New York, Inc.;
The Ukrainian Museum; Ukrainian National Women's League of
America; Union Symphony Society, Inc.; United Assembly
(Plainview, TX); United Food Bank; United Way Fox Cities;
United Way of Buffalo and Erie County; United Way of Greater
Cincinnati; United Way of Portage County; United Way
Worldwide; University Christian Church; University of
Michigan--Dearborn; University of Michigan Law School; Upper
Savannah Land Trust; Upscale CDC; Upshur County Shares Food
Pantry; Urban Gateways; Utah Food Bank.
Utah Museum of Fine Arts; Uvalde Baptist Church Food
Pantry; Venice Community Housing Corporation; The Vermont
River Conservancy; Vermont Symphony Orchestra; Vero Beach
Museum of Art; Vesterheim Museum; Vietnamese American
Community Center; Virginia Museum of Fine Arts; The Viscardi
Center; Vision Weavers Consulting, LLC; VisionServe Alliance;
Voices of Victory; Walker Art Center; Wallowa Land Trust;
Wartburg Community Symphony; Washington Association of Land
Trusts; Washington Nonprofits; Washington State Historical
Society; Washington Street Family Service Center; Way Food
Pantry; Wee Care Child Center, Inc.; Wellsprings Village,
Inc.; West Central Ohio Land Conservancy; West Side Baptist
Early Education Center; West Wisconsin Land Trust; Western
New York Land Conservancy; Western Reserve Land Conservancy;
Western Rhode Island Civic Historical Society; Westmoreland
County Agricultural Land Preservation.
Westmoreland Museum of American Art; Westport Arts Center;
Whidbey Camano Land Trust; White Deer-Skellytown Lighthouse
Food Pantry; Whitney Museum of American Art; Wilbarger Creek
Conservation Alliance; The Wilderness Society; Wildling
Museum; Wildwood United Methodist Church; Williams Temple
Church of God In Christ; Wilmette Historical Museum; Wings
for L.I.F.E. (Life skills Imparted to Families through
Education); Winston-Salem Symphony; Wisconsin Youth Symphony
Orchestras; Wood County Senior Citizens Association; Woods
and Waters Land Trust; Wyoming Symphony Orchestra;
Yellowstone Art Museum; YMCA of the USA; York County Heritage
Trust; Zimmerli Art Museum.

Mr. CAMP. The goodwill of the American people is unmatched, and we
should do everything we can to encourage Americans to do more, enabling
charities, nonprofits, foundations, and schools across the country to
expand their reach and serve those most in need.
A ``yes'' vote on this bill is a vote for hardworking Americans who
selflessly lend a hand every day to their neighbors, communities, and
others in need.
Mr. Speaker, I reserve the balance of my time.
Mr. LEVIN. Mr. Speaker, I yield myself such time as I may consume.
I want to be clear what this debate is about and what it is not
about. It is not a debate about the merits of public charities and
private foundations.
All of us support the good works of the charitable community and
strive to provide charities and foundations with the resources they
need to carry out their mission. Indeed, along with Congressman
Gerlach, I am the lead sponsor of the food donation deduction.
I think that highlights that this is a debate not about charities,
not about foundations. It is about fiscal responsibility and fiscal
priorities.
Today, Republicans have selected to make permanent 10 of the
approximately 60 expired tax provisions without a single dime of
offset--not a single dime. After today, if this bill passes, the House
will have approved $534 billion worth of tax provisions without a
single offset, wiping out more than half of the total deficit reduction
enacted last year during the bipartisan fiscal deal.
Indeed, this bill is totally inconsistent with the Republican tax
reform draft they unveiled in February. And, I might add, if you add up
the 14 bills that came out of the Ways and Means Committee, entirely
unoffset, it is $825 billion.
I was reading, this morning, the debate which I heard yesterday on a
motion to recommit. I was reading this language from Mr. Crenshaw in
opposition to the motion to recommit.

{time} 1100

This is what he said about how Republicans proceed with budget
issues:

We do it just like every American business does, like every
American family. They sit down. They take the money that they
have, and they set priorities. Then they make some tough
choices. That is what we have done.

There is not a single tough choice in what the Republicans are doing.
It is, essentially, throwing discretion and tough choices to the wind.
Also let me say that their approach is inconsistent with their own
tax reform draft of some months ago. The enhanced deduction for food
contributions that the chairman has spoken so eloquently about was
expressly repealed in the Republican reform draft, and the rollover
provision was allowed to expire. So you have irresponsibility, you have
inconsistency, and you also have a violation of priorities, because
left to an uncertain fate are important provisions, like the Work
Opportunity Tax Credit, the New Markets Tax Credit, and the renewable
energy credits, as well as the long-term status of expansions to the
EITC and the Child Tax Credit.
This is the Statement of Administration Policy just issued:

The administration supports measures that enhance
nonprofits, philanthropic organizations and faith-based and
other community organizations in their many roles, including
as a safety net for those most in need, an economic engine
for job creation, a tool for environmental conservation that
encourages land protections for current and future
generations, and an incubator of innovation to foster
solutions to some of the Nation's toughest challenges.
The President's budget includes a number of these proposals
that would enhance and simplify charitable giving incentives
for many individuals. However, the administration strongly
opposes the House passage of H.R. 4719, which would
permanently extend three current provisions that offer
enhanced tax breaks for certain donations and add another two
similar provisions without offsetting the cost. If this same
unprecedented approach of making certain traditional tax
extenders permanent without offsets were followed for the
other traditional tax extenders, it would add $500 billion or
more to deficits over the next 10 years, wiping out most of
the deficit reduction achieved through the American Taxpayer
Relief Act of 2013.
Just 2 months ago, House Republicans, themselves, passed a
budget resolution that required offsetting any tax extenders
that were made permanent with other revenue measures. As with
other similar proposals, Republicans are imposing a double
standard by adding to the deficit to continue and create tax
breaks that primarily benefit higher income individuals while
insisting on offsetting the proposed extension of emergency
unemployment benefits and the discretionary funding increases
for defense and non-defense priorities such as research and
development in the bipartisan Budget Act of 2013.
House Republicans are also making clear their priorities by
rushing to make these tax cuts permanent without offsets,
even as the House Republican budget resolution calls for
raising taxes on 26 million working families and students by
letting important improvements to the EITC, to the Child Tax
Credit, and to education tax credits expire.
The administration wants to work with Congress to make
progress on measures that strengthen America's social sector.
However, H.R. 4719 represents the wrong approach. If the
President were presented with H.R. 4719, his senior advisors
would recommend that he veto the bill.

So what in the world are we doing here today? What in the world are
we doing? We are passing another bill that deepens the deficit, that is
contrary to the rhetoric of the Republicans and is going nowhere in the
Senate--zero. It is hard to figure this out, Mr. Speaker. What is
motivating Republicans to be so totally inconsistent and irresponsible?
I reserve the balance of my time.
Mr. CAMP. Mr. Speaker, at this time, I yield 3 minutes to the
gentleman from New York (Mr. Reed), a distinguished member of the Ways
and Means Committee.
Mr. REED. Thank you, Mr. Chairman, for yielding.

[[Page H6370]]

I want to start my comments today by focusing on the merits of this
proposal and then by offering some comments in response to my good
friend from Michigan in regards to the budgetary concerns that he
articulated in his opening remarks.
Mr. Speaker, this bill is a commonsense bill that is the right thing
to do for America. It is the right policy because what we are doing
with the America Gives More Act of 2014 is putting in our tax policy
provisions on a permanent basis that are going to provide for enhanced
charitable giving in America. That is the right thing to do. We care
about Americans, especially fellow American citizens. In times when
they need it the most, we are going to stand with them. Our tax policy
under this provision would be made permanent to encourage fellow
Americans to help Americans. To me, it makes sense. It is a fundamental
question of fairness, and it is a fundamental question of: Do we care
about our fellow citizens in their time of need?
I have one piece of legislation in this underlying bill in particular
that I wanted to articulate, and I want to thank my colleagues on the
Ways and Means Committee who are going to speak after me in regards to
their individual pieces of legislation that make up this America Gives
More Act of 2014. That provision that I am going to talk about is the
Fighting Hunger Incentive Act.
Essentially, all we are doing under the Tax Code is recognizing that
we are going to treat all businesses, all people the same across
America when it comes to their excess food inventories--be it in their
restaurants, expanded to farms--so that our farmers can be in a
position to give that food that otherwise would go into a landfill to
the people who need it most: fellow hungry Americans.
To me, that makes sense, and that is where we have supported this
legislation. It has come out of the committee, and it has gotten
bipartisan support. Groups across the country took out an ad in our
local paper here today, and they support this effort to not have food
go to a landfill but to go onto the tables, onto the plates of fellow
Americans who need it most. That is why this legislation is the right
thing to do.
Mr. Speaker, I heard my colleague talk about the concern about the
deficit. I share that concern, but the question that has to be answered
is: Why have these extenders historically been renewed on a temporary
basis without an offset? It is because it is the policy of the Tax Code
that we are trying to make permanent here. Prior Members of Congress--
and the President, himself, when he was in the Senate--supported the
extension of these extenders without an offset because it was good
policy. It is the right thing to do, and I urge all of my colleagues to
join in support of this legislation.
Mr. LEVIN. Mr. Speaker, I yield myself 30 seconds.
Mr. Reed, do I care? It is my bill, with Mr. Gerlach, that you have
taken and put your name on--my bill. To make it permanent without any
offset, with over $500 billion already done, is the wrong way to do the
right thing. I care.
The SPEAKER pro tempore (Mr. Hultgren). Members are reminded to
direct their remarks to the Chair.
Mr. LEVIN. Mr. Speaker, I yield 3 minutes to the gentleman from
California (Mr. Thompson), another member of the committee.
Mr. THOMPSON of California. I thank the gentleman for yielding.
Mr. Speaker, the tax provisions that are being considered today
include the much-needed Conservation Easement Incentive Act, a bill I
introduced with my friend from Pennsylvania (Mr. Gerlach). As a matter
of fact, I have worked on this issue ever since I have been here. The
last time that we introduced the bill, it was Mr. Camp and I who
carried the bill.
It is important, and since its first passage in '06, farmers,
ranchers, hunters, and conservation groups alike have waited a long
time for the security provided in this measure. It needs to be
extended, and it needs to be made permanent. Conservation easements
help protect valuable natural resources and scenic open spaces by
allowing private landowners to permanently retire the development
rights on their land. This bill keeps farmers and ranchers on the farms
and on the ranches.
This provision is more than just about landowners, however. More than
70 percent of our wildlife gets food and shelter from our privately
owned working farms, ranches, and forest lands, but we are losing these
habitats to development at an alarming rate of about 5,000 acres per
day. As an outdoors person--a hunter, a fisher--I am well aware of the
importance of having places to hunt and fish and of the importance of
that to our communities. I also know that many outdoor recreational
activities depend on maintaining viable fish and wildlife habitats.
It is also important for clean habitats. Our urban areas benefit from
this--watersheds, for instance, right outside of New York. If it
weren't for this type of measure, we wouldn't have clean watersheds.
New York City and the surrounding areas wouldn't have water. This
incentive helps maintain healthy wildlife populations, hunter access,
and healthy communities. It is not just land trust and government
agencies that depend upon this. All types of charitable groups--Ducks
Unlimited, Mule Deer Foundation, Pheasants Forever--depend on this type
of legislation.
As much as I support this measure--as I said, it is my bill--as much
as it is important to the country, the fact remains that it is not paid
for. This is an incredibly popular bill. There has never been a time
that we have introduced it when it hasn't had over 200 coauthors. As we
know, during these divisive political times, it is hard to get 200 of
us on this floor to agree on what time it is. This bill has over 225
coauthors this year, but, again, it is not paid for. The fact of the
matter is that this, in combination with the other fiscally
irresponsible measures that the committee has marked up, realizes an
$825 billion shortage. It is not paid for.
I support the measure, but I don't support it in the fashion that it
has been drafted. We need to pay for it, and we need to pass it. We
need to do it right.
Mr. CAMP. Mr. Speaker, at this time, I yield 3 minutes to the
gentleman from Pennsylvania (Mr. Gerlach), a distinguished member of
the Ways and Means Committee.
Mr. GERLACH. I thank the chairman for his recognition and for his
strong leadership on this important legislation.
Mr. Speaker, I rise today to urge my colleagues to support this
legislation and specifically to highlight section 4 of the bill, which
would make permanent the hugely successful conservation easement tax
incentive.
When the time comes for families across our great country to decide
the future of land that has been farmed for generations or is blessed
with abundant natural resources, the choices should not be limited to
simply selling that land or struggling to pay bigger tax bills to hold
onto what are likely their most valuable family assets. The extremely
difficult decisions families make about their farms and their property
ultimately affect not only their lives but also the quality of life for
their neighbors and the character of their communities. Conservation
easements provide property owners with another choice when looking for
an alternative to selling their land.
Before expiring at the end of 2013, modest-income property owners,
family farmers, and other landowners utilized this Tax Code incentive
to voluntarily protect millions of acres of land across the country. I
have been fortunate to meet many of the families in my district who
have been able to preserve their property thanks to the conservation
easement deduction.
They are folks like Don Hawthorne, who in 2006 donated a conservation
easement on 28 acres of his land to the Montgomery County Lands Trust
in order to preserve an active Christmas tree farm, a fruit orchard,
and a blueberry patch prized by the local community.

{time} 1115

He expressed his support for making permanent the Federal
Conservation Easement Tax Incentive this way:

Knowing that farming will likely continue on this land long
after I am gone gives me peace of mind. It really would be
wonderful if the Federal tax incentive would be made
permanent so other farmers who choose to preserve their land
can benefit.

The Great Marsh area of Chester County has been part of Jim Moore's

[[Page H6371]]

family for many generations. It is the most biologically diverse
wetland in southeastern Pennsylvania and home to 155 species of birds,
200 species of flowering plants, and perhaps, most significantly, the
headwaters for Marsh Creek, which is the primary source of drinking
water for Wilmington, Delaware.
Mr. Moore explained why conservation easements are important:

Open space is really about the next generation. We
preserved this land because we love it and want to share it .
. . and the tax benefits from easement donations make it more
feasible to do that.

This legislation before us includes language identical to a bill that
I have been working on with my colleague, Mr. Thompson of California,
to pass for a few sessions now.
Last session, our bill had over 300 cosponsors, and now has over 200
cosponsors here in the House this session, and for anybody to see that
kind of consensus here in Washington, D.C., is noteworthy indeed.
I believe the conservation easement incentive enjoys broad bipartisan
support in Washington because it works in our communities. Therefore,
that is why I am urging our colleagues to support this important
legislation today to provide property owners with the freedom, the
opportunity, and the certainty they deserve when making critical
choices about the future of their land.
I thank the chairman for yielding.
Mr. LEVIN. Mr. Speaker, I yield 5 minutes to the gentleman from Texas
(Mr. Doggett), another distinguished member of our committee.
Mr. DOGGETT. Mr. Speaker, I rise in opposition to approving this
permanent Republican tax break for Twinkies. That is exactly what this
bill does. I think we should encourage charity, but also fiscal
responsibility and accountability. This bill fails on both the latter
two points.
A while back, there was a Texas official who often derided the war on
poverty and Social Services in general by declaring: America is the
only country in the world where most of the poor people are fat.
Well, in more recent years, we have come to understand that the
challenges of obesity and poverty are different faces of the same
problem, that diabetes and hunger sometimes go hand in hand.
Disadvantaged neighbors, who too often lack enough to eat, too often
make up for it with high, sugary, fatty foods that provide temporary
relief from hunger, while making them more prone to disease.
According to the American Heart Association, 1 in 3 American children
are obese or overweight. That is nearly triple the rate of 50 years
ago, and 1 in 3 children will contract what was once called adult-onset
type 2 diabetes.
Now, we can address these challenges through direct government
expenditures like WIC, the Women, Infant and Children nutrition
program, and we can address the challenges with tax expenditures like
the one that is proposed here today.
I happen to believe that we need both of them, that we should be
encouraging food banks and the businesses that donate to them--who do
some excellent, some valuable work, we ought to encourage them to
expand the work that they do. But when we tell a taxpayer that they
don't have to pay the same taxes as their competitor if they donate for
a good cause, we ought to be sure that that cause is good.
Just as we scrutinize the WIC program and other food security
programs to ensure no misuse, no ineligibility--we want to see that
every one of those dollars spent is spent efficiently--we need to do
some of the same with reference to tax expenditures like that is
proposed for permanent extension here.
We need accountability, and you lose that when this and the other
provisions are extended forever and never carefully evaluated.
Now, the expenditure that is provided here for food donations is one
that the law says is available for any food that is ``apparently
wholesome food.'' The only problem is that apparently wholesome food
includes much food that is not actually wholesome.
For example, some potato chips that have long since had their
expiration date, they qualify. A can that fell off and was run over by
the forklift and is very damaged, it qualifies.
Most particularly, if you have candy at Halloween and you overstocked
and you have a significant amount of candy left--or for the Easter
Bunny or at Christmas--the shelves at some food pantries overflow with
these products.
Why is that? Because the business that donates the Twinkies or the
stale potato chips is entitled to deduct not the cost of what they cost
that business, but twice the cost of what it cost that business, and
this bill makes that permanent.
Why should we at a time of great fiscal concern be paying twice the
cost of stale potato chips and Twinkies and sugary nonwholesome and
nonnutritious foods--why should we be paying for that?
It is a tax break that goes too far, that requires more careful
evaluation. Indeed, one 2011 NPR report that was entitled
``Overburdened Food Banks Can't Say No to Junk'' because some of the
same retailers that they rely on and count on for wholesome food dump
the Halloween candy, dump the Easter eggs there, and they are available
and treated just the way that wholesome food is treated.
I say, Mr. Speaker, let's encourage donating the good stuff, but
let's not pay for the junk. We have the power to correct that problem
by, instead of having a flawed permanent bill, having one that is
available for evaluation on a more regular basis, just as we do with
reference to these other provisions.
The cost of this bill is part of the overall cost and strategy to
wreck our budget and reduce hunger programs in this country.
The SPEAKER pro tempore. The time of the gentleman has expired.
Mr. LEVIN. I yield the gentleman an additional 30 seconds.
Mr. DOGGETT. The same Republicans that are advancing this include a
group that have characterized as welfare Pell grants, school breakfast
programs, senior nursing care programs. They want to lump all that as
welfare, and they say we just can't afford that.
I don't believe that we can't afford to target public resources where
they are needed, whether they are tax expenditures or direct
expenditures, but we don't need a permanent tax break for Twinkies and
stale potato chips.
Let's take the fiscally responsible, accountable approach, not the
irresponsible approach that is being advanced today, and reject this
bill.
Mr. CAMP. Mr. Speaker, I yield 3 minutes to the gentleman from
Illinois (Mr. Schock), a distinguished member of the Ways and Means
Committee.
Mr. SCHOCK. Mr. Speaker, I thank the chairman of our committee for
introducing this important piece of legislation that is being supported
by the American Red Cross, the American Heart Association, the
Salvation Army, United Way Worldwide. All want to see the IRA
charitable rollover which is contained in this bill made permanent.
The IRA charitable contribution incentive was established as a
temporary provision of the Pension Protection Act of 2006, but the past
8 years, we have extended provision with strong bipartisan support.
Why? Because Republicans and Democrats have known that our Nation's
charities comprise the most effective army of mercy and often are on
the front lines of meeting the needs of our friends and neighbors when
disaster strikes.
The war against poverty, homelessness, illness, and illiteracy is
fought by our churches, private foundations, and the public charities
in communities throughout the United States and around the world.
I have been working closely with one such organization, the Global
Poverty Project, with my good friend, Hugh Evans, who has implemented a
vision to eradicate extreme poverty, increase economic opportunity for
women and children, and bring the developing world clean water, modern
sanitation, and the health care they need.
It is organizations like this and the many public charities in my
district--like the Boys and Girls Club of Bloomington-Normal, Peoria's
Hult Center for Healthy Living, and the Community Foundation of Central
Illinois--all of which stand to benefit from making this provision
permanent.
In the first 2 years Congress made the option available, more than
$140 million was donated to public charities in the United States.
Since that time, hundreds of millions more have been committed.

[[Page H6372]]

In Illinois, one single charity, the Jewish Federation of Chicago,
has raised more than $11 million just from 1,000 IRA contributions
since 2006.
Every dollar that is voluntarily contributed on charitable work means
one less dollar that U.S. taxpayers are forced to spend to meet the
same basic human needs here in our communities.
Last year, charitable giving in the United States grew by 4.9
percent, topping $316 billion. Globally, the United States gives more
to charitable causes than any other countries, according to the World
Giving Index of 2013.
This provision helps accomplish that, and that is why it should be
made permanent. I urge a ``yes'' vote.
Mr. LEVIN. Mr. Speaker, I yield 3 minutes to the gentleman from
Oregon (Mr. Blumenauer), another distinguished member of our committee.
Mr. BLUMENAUER. Mr. Speaker, this is sort of an Alice in Wonderland
experience here. We deal on an ongoing basis with provisions in the Tax
Code. We have routinely extended some, as has been referenced; but what
we have attempted to do historically is work together to be able to
weigh, to balance--in many cases, pay for--for a duration that is not
going to have the fiscal discipline evaporate.
We need to be able to manage these provisions because they actually
cost the Treasury money, and some are more valuable than others. There
are tradeoffs.
My friend, the chairman, worked for years producing a deficit-neutral
tax reform, which had much to commend it, and I commend him for his
hard work. All of these elements were addressed in his tax reform, but
they were dealt with differently. Not all were extended permanently. In
some cases, they were modified, some were repealed, some were made
permanent--as part of a deliberative process to evaluate the impact and
to not break the bank.
He did it right. I appreciate it. I am sorry that it has not been
introduced, and it was dismissed by the Speaker. I think that was a
mistake.
Today, we are continuing an effort to abandon any semblance that this
Congress is going to work on major accomplishments before we adjourn.
This week, we passed legislation that, if it were enacted, would kick
into the next Congress our transportation bill, handing off that
responsibility at least to the next Congress, probably the Congress
after that.
We have found that they are giving up on deficit reduction, with
budget-busting proposals roaring through here with no semblance of
honoring their own budget rules under their budget resolution.
They have given up on tax reform because we are not going to be able
to have meaningful tax reform if we are just willy-nilly going to rush
all these provisions through, an avalanche of spending.
It takes away the tools that are necessary to make the changes we all
know are necessary with the Tax Code and for what my friend, the
chairman, worked on so hard.
Last, but not least, they have given up on the previous tradition of
bipartisan cooperation. Republicans have forced responsible Members to
oppose what they passionately support. Well, luckily, this bill will
not be enacted. We will be able to work with the Senate.
The SPEAKER pro tempore. The time of the gentleman has expired.
Mr. LEVIN. I yield the gentleman an additional minute.
Mr. BLUMENAUER. This bill is not going to be enacted into law, and we
will be able to pick up where it left off and, frankly, where Mr. Camp
left off, as we work with our friends in the other body.
My friend and fellow Oregonian, Senator Wyden, the Chair, has already
advanced some proposals we will be able to work with. It is a little
more evenhanded, and that is how ultimately we are going to go, but I
am sorry for what this represents in terms of this Congress giving up.
I think we can do better. I hope people will vote against this, and
we will commit to move forward on the things that we are all committed
to in a way that is fiscally responsible, is bipartisan and thoughtful,
working with the interest groups that deserve us to work together to
get the outcomes we all want for them.

{time} 1130

Mr. CAMP. Mr. Speaker, at this time, I yield 3 minutes to the
gentleman from Minnesota (Mr. Paulsen), a distinguished member of the
Ways and Means Committee.
Mr. PAULSEN. I thank the chairman for yielding.
Mr. Speaker, I want to speak in support of the legislation, H.R.
4719, the America Gives More Act. This is important legislation that is
actually going to increase charitable giving for the benefit of
individuals in need across the country while also assisting those vital
charities and foundations that serve them in all of our Nation's
communities.
These are bipartisan proposals, Mr. Speaker, and the bill will make
many of these provisions permanent. It will improve a variety of tax
rules governing charitable donations and charitable organizations,
encouraging America's taxpayers to give even more generously and
enabling charities to serve those in need even more effectively.
I would also like to address a provision specifically, Mr. Speaker,
that I authored that reduces and simplifies the provision, the excise
tax on private foundation investment income.
Now, private foundations make a world of difference in our
communities. I look at Minnesota, my home State. We have 1,400
different foundations. In 2011, about $1 billion is what they annually
would donate to those in need. Nationwide, we have got 81,000
foundations that donated almost $50 billion in 2011.
These are impressive numbers, impressive figures, but as impressive
as those figures and statistics are, the reality is they could easily
be higher. Unfortunately, the Tax Code is actually discouraging large
and increasingly larger donations given by private foundations.
Today these institutions, these foundations face a very complicated
two-tiered system of taxation, and there are actually perverse
incentives built into the Tax Code for a foundation not to make a
donation, not to give a contribution in times when those needs might be
greatest, such as after a natural disaster.
This legislation eliminates that disincentive so we can make large
donations in times of need and replaces the two-tiered system with a
simple, flat 1 percent excise tax on all foundation investment income.
It also simplifies the tax planning process. Especially for smaller
foundations, this is important so that they can spend their valuable
resources not on expensive accounts, not on expensive or high-priced
lawyers but, instead, providing grants to grantees. We need to ensure
that charitable decisions are based on the needs of our communities,
not based on the Tax Code.
This legislation is strongly supported by the Council on Foundations.
The bottom line here, Mr. Speaker and Members, is that every dollar
that these organizations are either paying in taxes or they are giving
to accountants or attorneys is one less dollar going to those in need.
This bill makes compliance easier and ensures that more resources are
available.
Mr. Speaker, I commend the chairman for his leadership. I urge my
colleagues to join me in supporting this legislation.
Mr. LEVIN. I yield 3 minutes to the gentleman from Illinois (Mr.
Danny K. Davis), a distinguished member of our committee.
Mr. DANNY K. DAVIS of Illinois. Mr. Speaker, I thank the ranking
member for yielding.
I cannot support $825 billion in unpaid for, permanent, and piecemeal
tax cuts while other critical investments that help our most vulnerable
citizens, like the long-term unemployed and working poor, go unmet.
I strongly support extending the IRA charitable rollover, tax
incentives for property owners who protect natural resources through
conservation easements, tax incentives for charitable contributions of
food inventory, and improving the private foundation excise tax to
allow a better response to communities during economic troubles and
natural disasters, a bill which I introduced.
However, I oppose adding almost $1 trillion to the deficit that will
imperil our economic recovery and the well-being of our citizens. I
oppose leaving

[[Page H6373]]

behind other critical tax provisions that help the working poor,
strengthen economically distressed communities, promote affordable
housing, help cover transportation costs, incentivize businesses to
hire hard-to-employ workers, and assist teachers with classroom
expenses.
Many of these bills provide examples of smart Federal investment. For
example, in the first 2 years the IRA charitable rollover was
available, more than $140 million was donated to support charities,
with the median gift just under $4,500.
I strongly support giving food to the hungry and helping the needy.
However, I cannot vote in favor of this package of bills because of
their fiscal impact and the lack of fiscal responsibility to balanced
policy.
Mr. CAMP. Mr. Speaker, I yield 3 minutes to the gentleman from
Pennsylvania (Mr. Kelly), a distinguished member of the Ways and Means
Committee.
Mr. KELLY of Pennsylvania. Mr. Speaker, first, let me thank the
gentleman from Michigan, Chairman Camp, for bringing this important set
of charitable bills, the America Gives More Act, H.R. 4719, to the
floor for a vote.
H.R. 3134, the Charitable Giving Extension Act, is a bill I
introduced that would make a small change in the Tax Code but make a
huge change in the lives of every American. This legislation would
extend the yearly deadline for making charitable giving deductions from
December 31 to April 15 of the following year so that all Americans can
have an extra 3\1/2\ months to give to charity and include those
donations in that year's tax returns. No longer would Americans be
forced to complete their charitable giving by New Year's Eve.
Let me tell you, this is something that goes far deeper than that,
and the gentleman from Illinois (Mr. Schock) referenced it. According
to the World Giving Index, America is the most bighearted nation in the
world--in the world. All this is is an affirmation of who we are as
Americans. Believe me, my friends, this charitable virtue that we have
is not a Republican issue or a Democratic issue. This is who we
basically are as Americans.

We look at what happens. I want to you think about any time there is
any kind of a crisis or tragedy in the world. Who is the first
responder? America, always America. It is just who we are. It is the
very fabric of this Nation and what has been given to us.
We have been so blessed by God. And then the question becomes: Well,
I would like to give a little bit more, but I didn't know by the end of
the year that I was going to have that little bit extra to work with.
I am talking about guys and gals who get up every morning, the alarm
goes off, they throw their feet out over the bed, and they want to do
it for one reason: to put a roof over their family, food on their
table, clothes on their backs, and prepare for their future.
Then they say at the end of that day: I have a little bit left over.
I want to be able to give that to a charitable organization.
Is there anyplace else in the world where we see that happen, and
happen on a regular basis, day in and day out?
Now this is not just thumping, ``I am proud of America.'' This is a
humble pride that says, I thank our Lord and God for putting us in the
position where we can actually share that which we have.
``From everyone who has been given much, much will be required.'' I
understand that, but please don't turn this into a political argument
when it comes to good policy. You know in the depths of your hearts
where the American people are. You know what they have done year after
year, in good times and in bad times. And we turn this into political
theater when we talk about policy that is good, not just for every
single American, but for every person they help.
Now, please, on the floor that sometimes seems so divided and wants
to pick sides on who is doing the best job, I came here for one reason,
and that was to serve the people from Pennsylvania's Third District who
sent me here--both Republicans and Democrats, some that vote and some
that don't vote--and to serve the needs of the American people.
Have we gone so far from those goals that we decide to make
everything political? It is not just enough to agree with every single
thing that comes forward, but then we use the hypocrisy, ``But wait a
minute. This is not paid for,'' and the idea to pay for it is taxing
people more.
The SPEAKER pro tempore. The time of the gentleman has expired.
Mr. CAMP. I yield the gentleman an additional 30 seconds.
Mr. KELLY of Pennsylvania. I would hate to be in the position where I
tell every American: You know what? We know how to spend the money
better than you. We will make the decisions of how it gets doled out.
In your heart of hearts, when you want to give to a charitable
organization, forget it. We will make that decision. Send the money to
Washington, because we have done such a wonderful job with it.
No, my friends, that is not America. That is not who we are. That is
not who we will ever be. That is not the fabric of this great Nation.
So I ask you to look past your political ambitions and beating each
other up, and look at what is good policy for every single American. I
urge the passage of this bill.
Mr. LEVIN. Mr. Speaker, could you tell us how much time remains on
each side, please.
The SPEAKER pro tempore. The gentleman from Michigan (Mr. Levin) has
7\1/2\ minutes remaining. The gentleman from Michigan (Mr. Camp) has
9\1/2\ minutes remaining.
Mr. LEVIN. I yield 3 minutes to the gentleman from Wisconsin (Mr.
Kind), a member of our committee.
Mr. KIND. Mr. Speaker, I thank my friend for yielding me this time.
Mr. Speaker, here we are again. Over the last few weeks, the Ways and
Means Committee has been bringing bill after bill to the House floor to
make permanent changes to the Tax Code, but in a lot of the policy
behind it, there is very little dispute and debate. It is the fact that
they are bringing these bills to the floor without any pay-fors,
without any offsets, and instead they are leaving this legacy of debt
for future generations to have to contend with, or they increase our
borrowing costs with China at a time when most of the discussion about
this place has been about fiscal responsibility. It certainly must be
an election year, because any limit to fiscal responsibility is out the
door.
Here again today, we have got five bills that would make five
permanent changes to the Tax Code, none of which is offset. One would
extend the charitable deduction for firms that donate food from their
inventories.
One would permanently extend the charitable deduction for donations
of qualified conservation easements, a bill I have been particularly
working hard to find a permanent fix in the Tax Code, having seen the
good work that our land trusts in the Mississippi Valley Conservancy
back home have been doing with those tax incentives in the Code.
Another bill would extend the tax-free exclusion from income of
charitable contributions from the individual retirement accounts, the
so-called IRA rollover charitable contribution, something that the
chairman of the committee himself actually eliminated in his
comprehensive tax reform discussion draft that was introduced earlier
this year.
The Joint Committee on Taxation says you add all these five bills up,
it is at a cost of over $16 billion. And again, not a nickel in it.
There is no offset to pay for any of this.
At a time when long-term unemployment benefits have expired in the
early part of this year, the cost of this bill here today alone would
cover 35 times the cost of those emergency unemployment benefits for
the duration of this year--35 times.
We are doing nothing to permanently change the so-called SGR, or the
doc fix. We have sequestration hanging over our heads that is about to
do more damage to our military and to the Federal budget, and no work
is being done on that front.
Last week, we passed legislation, scratching and clawing, trying to
find a little over $10 billion in offsets for a temporary extension of
the infrastructure investment we have to be making in this country to
keep the highway trust fund funded, and yet here we are with another
five bills that will cost us $16 billion. Apparently, some in this

[[Page H6374]]

place don't even blink about spending that type of money. That is where
we have got a problem--philosophically, I am afraid--as far as our
approach to this.
There are better ways of doing this. I think one of the ways that
could help jump-start this economy is working hard, making tough
decisions, and moving forward on comprehensive tax reform to make our
Code more competitive globally. And now we have got an emergency
situation of more companies here in the United States trying to find
some small entity overseas where they are foreign shopping for a low-
tax jurisdiction to avoid taxation here in the United States, and this
place is doing nothing about that.
The SPEAKER pro tempore. The time of the gentleman has expired.
Mr. LEVIN. I yield the gentleman an additional 1 minute.
Mr. KIND. I would submit that between these five bills, the nine
bills that have already come out of committee at a total cost of close
to $900 billion, if we move forward down that track, there is no way,
no ability for us to come back and address comprehensive tax reform in
a fiscally responsible manner.
I, again, commend the chairman of the Ways and Means Committee, Mr.
Camp, for the courage he has demonstrated by offering that discussion
draft, but in doing so, he had to make some tough decisions on what
expenditures, what loopholes we would have to go without in order to
pay for a lowering of rates.
If we give the store away today and with the previous bills that were
passed and what might be coming up tomorrow, there will be no ability
for us to be able to seriously work on the comprehensive tax reform
that our country desperately needs in order to put us in a more
competitive position in this 21st century global economy.
I encourage my colleagues to vote ``no.''
Mr. CAMP. At this time, I yield 2 minutes to the distinguished
gentleman from Alaska (Mr. Young).
(Mr. YOUNG of Alaska asked and was given permission to revise and
extend his remarks.)
Mr. YOUNG of Alaska. Mr. Speaker, I want to thank the gentleman from
Michigan, Chairman Camp, for his work on this important legislation.
H.R. 4719, the America Gives More Act of 2014, is a package of
bipartisan bills to improve or make permanent several tax rules
governing charitable donations. Especially, I would like to speak to a
provision in the bill concerning Alaska Native Corporations.
Alaska Native Corporations generally pay Federal corporate tax at the
highest marginal rate but are not able to take advantage of many of the
corporate tax credits like the other corporations.

{time} 1145

Under the current Tax Code, the Federal Government provides favorable
tax treatment for conservation easements donated by certain
corporations owned by farmers and ranchers. Considering that in Alaska,
Native corporation lands have high conservation value and lack access
to many other corporate tax credits, it makes sense to extend these
favorable tax benefits to Alaska Native corporations.
I must make it clear this provision does not mandate the creation of
conservation easement, but allows Alaska Native landholders to
determine themselves which lands will be best suited. I strongly
support this provision and underlying bill.
Mr. Speaker, it is always interesting. We talk about our good
chairman's proposal for tax reform. If I remember correctly, that side
of the aisle criticized that tax reform badly, and did not do it when
they were in the majority. They passed ObamaCare, they passed cap-and-
trade, they passed the stimulus package, and they passed Dodd-Frank.
They didn't address this issue of being fiscally responsible. That
amazes me.
Now I hear from that side ``be fiscally responsible.'' Well, what we
are trying to do here is give an extension for those who want to give
instead of going through this Congress. Let's let the private
individual be the one that is able to help his neighbor, not through a
bureaucracy. I mean, it is amazing to me how this changes, how somebody
on that side can say, well, we need reform, we need reform, and it was
criticized by that side of the aisle.
I want to compliment the chair again for his hard work, and
especially my provision. Thank you, Mr. Chairman.
Mr. LEVIN. Mr. Speaker, I yield myself 45 seconds.
Mr. Speaker, I just wonder where the gentleman from Alaska was. I
mean PAYGO existed under Democrats. We tried to pay for things, and we
did not dismiss out of hand the tax proposal.
The ones who are throwing it to the winds are Republicans. It is the
Republicans. You are throwing fiscal responsibility to the winds. You
are throwing any kind of prioritization to the winds. You are coming
here and just saying, do anything and pay nothing.
Mr. Speaker, how much time is there now on both sides, please?
The SPEAKER pro tempore. The gentleman from Michigan (Mr. Levin) has
2 minutes remaining. The other gentleman from Michigan (Mr. Camp) has
7\1/2\ minutes remaining.
Mr. LEVIN. Mr. Speaker, I reserve the balance of my time.
The SPEAKER pro tempore. Members are reminded again to direct their
remarks to the Chair.
Mr. CAMP. Mr. Speaker, at this time, I yield 2 minutes to the
distinguished gentleman from Montana (Mr. Daines).
Mr. DAINES. Mr. Speaker, I rise in strong support of the America
Gives More Act because it encourages charitable giving. This bill
includes the Conservation Easement Incentive Act, which is very
important to the people of Montana.
Rising property values and estate taxes make passing down working
lands to future generations very, very difficult. In fact, in 2010, the
Leep family, a family that has farmed in the Gallatin Valley, my home
county, since 1926, faced the challenge of transferring a family farm
to the next generation. Because of this incentive, the Leeps were able
to donate land to the Gallatin Valley Land Trust, an organization that
works on conserving working lands and other areas valued for wildlife
habitat and for outdoor recreation, and kept the land in production and
in the family's ownership.
The America Gives More Act makes this provision permanent and gives
landowners the assurances they need to make long-term estate planning
decisions. It is a commonsense, smart tax policy that makes a real
difference in the lives of Montanans.
Mr. Speaker, I urge support for this measure.
Mr. LEVIN. Mr. Speaker, I reserve the balance of my time.
Mr. CAMP. At this time, I yield 2 minutes to the distinguished
gentleman from Pennsylvania (Mr. Fitzpatrick).
Mr. FITZPATRICK. Mr. Speaker, I thank the chairman, Mr. Camp, for his
leadership on this issue. And I also want to thank and recognize
Representative Gerlach of Pennsylvania. Over several terms here during
his time in the United States Congress, he has been a constant advocate
for so many important issues, including the conservation easement tax
program which has helped a lot of people. And while this is another
extension, what we really need is that it be made permanent in tax law.
Even with the temporary extension, so much good has been done. I
remember coming here in 1999, while serving as a local elected
official, a Bucks County commissioner. I was asked to testify before
the United States Senate on this topic on the Federal Government
helping to preserve land throughout our great Nation. And in those 15
years since, in my community of Bucks County, we have preserved over
10,000 acres of farmland, parkland, and critical natural areas.
It is important for so many different reasons, not just for good land
use, planning, and quality of life, but also creating food security for
our Nation. It reduces the cost of providing local government services.
So much good has come of the conservation easement program and this
incentive act, which is part of the greater America Gives More Act we
are debating today. It is not only good tax policy, but it is good
environmental policy. These are issues that can bring us together as
Democrats and Republicans in this House.
So by permanently removing the uncertainty for those communities who
would set aside land for conservation easements, we are going to help
ensure that we can pass on open spaces and

[[Page H6375]]

wild places to future generations of Americans yet to be born.
So, Mr. Speaker, it is my hope that this legislation will pass the
House today, it will proceed swiftly through the United States Senate,
and we can come together around an American ethic of preserving and
conserving our open spaces and get this bill to the President's desk.
Mr. LEVIN. Mr. Speaker, I reserve the balance of my time.
Mr. CAMP. Mr. Speaker, at this time, I yield 2 minutes to the
distinguished gentlewoman from Wyoming (Mrs. Lummis).
Mrs. LUMMIS. Mr. Speaker, I rise to support the Conservation Easement
Incentive Act as well. Conservation easements are a cost-effective way
of protecting valuable open space and farm and ranch land in the West,
including in my home State of Wyoming.
Mr. Speaker, easement conservation is an alternative to government
landownership and allows our local land stewards to continue the best
management practices on private land.
The expiration of enhanced tax incentives for landowners discourages
modest-income and working ranchers and farmers from participating in a
program to permanently protect their land resources and their way of
life. While these enhanced tax deductions have been extended multiple
times, their on-again, off-again eligibility makes business and tax
planning difficult for donors, especially since they are often delayed
by the Federal Government's timeline.
Mr. Speaker, conservation easements leverage ranchers' and farmers'
love of their land and allows them to maintain operations that are
beneficial not only for agriculture, but for habitat, recreation, and
our landscapes.
Mr. Speaker, I urge support of this bill. I thank the gentleman from
Michigan, the Ways and Means Committee chairman, for this time.
Mr. CAMP. Mr. Speaker, how much time is remaining?
The SPEAKER pro tempore. The gentleman from Michigan (Mr. Camp) has 3
minutes remaining. The other gentleman from Michigan (Mr. Levin) has 2
minutes remaining.
Mr. CAMP. At this time, I yield 2 minutes to the gentleman from
Illinois (Mr. Roskam), the distinguished member of the Ways and Means
Committee.
Mr. ROSKAM. Mr. Chairman, thank you for yielding.
Mr. Speaker, I am really pleased to rise today for this whole package
but in particular H.R. 2807, which permanently extends conservation
easement tax incentives. This worthy provision incentivizes property
donations to groups who maintain the property for conservation
purposes, encouraging good stewardship of our environment.
Mr. Speaker, the area in Illinois that you and I represent, suburban
Chicago and areas outlying, are incredibly significant. There are
beautiful places in the five counties that I represent and the many
counties that you represent, Mr. Speaker, and this is an opportunity
for the Tax Code to work in favor of land preservation and open space
and to do it in a way that is thoughtful, to do it in a way that is
inclusive, and to do it in a way that ultimately saves and preserves
these precious natural resources and uses them not just for our
generation but for the generations to come.
I want to thank the chairman for his leadership on this issue, and I
urge its passage.
Mr. LEVIN. Mr. Speaker, this is a severe case of losing the forest
for the trees. This is not about the benefits of charity. This is not
about the benefits of foundations. It is not about the benefit of
conservation easements. This is a dramatic challenge to Republicans in
terms of fiscal responsibility and fiscal priorities.
They passed a budget that cuts severely into needed programs, and
then they come here and say, let's pass provisions that would add up to
close to $1 trillion and not pay one dime.
I don't think anything can be more fiscally irresponsible and hurt
the priorities of this country. Maybe they do this because they know it
is a dead end in the Senate. So they think somehow they can use this to
their political advantage. But it is reckless, and it is to the harm of
the Nation, and I think the process is on a bipartisan basis of this
institution.
I urge everybody to vote ``no''. There is so much a better path than
this reckless one.
Mr. Speaker, I yield back the balance of my time.
Mr. CAMP. Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, the provisions we are talking about today, the policies,
whether it is donations to food inventory or IRA contributions, excess
dollars from an IRA, or whether it is a conservation easement, these
are all items that have been extended unpaid for, if you will, time and
time again.
We have heard a lot about the cost from the other side. But if
charities, religious groups, foundations, food banks, if we can make
these permanent--because, right now, these three are expired. They
can't be used. But if we can make these permanent, we will see an
increase in charitable giving--850 organizations have written us and
said that would happen, all of them who serve the poor, who serve the
needy, who serve Americans in trouble.
Also, it doesn't go through the government. What these charities do,
what these religious groups do, and what these foundations do is beyond
the power of government to give. Let's make these permanent. Let's
extends these provisions. Let's increase charitable giving in the
United States, and let's help people help themselves.
I urge a ``yes'' vote on the legislation, and I yield back the
balance of my time.
Mr. HOLT. Mr. Speaker, I rise today in reluctant opposition to H.R.
4719, the Fighting Hunger Incentive Act of 2014.
The legislation before us today is another in a long line of picking
and choosing which tax extenders to make permanent. Instead of looking
at all of the tax extenders comprehensively we are again picking the
extenders that many Members may find easy to approve, and making them
permanent. I find it ironic that Representative Camp has continued to
bring permanent extenders to the floor, some of which he chose not to
extend at all when he released his plan for comprehensive tax reform
earlier this year.
But that aside, what is truly at issue here is again the
unwillingness to find a way to pay for these tax expenditures. This
package of five bills would increase the deficit by $16.2 billion over
10 years. With the passage of this package today the House will have
approved $534.4 billion in tax breaks over ten years. This is more than
the entire non-defense discretionary budget for all of this year.
Republicans say that we do not have enough money to pay for an
extension of unemployment insurance or to feed the most vulnerable in
our society, yet here we are spending money they have said over and
over that we do not have.
I support some of the individual extensions in this bill such as the
Conservation Easement Incentive Act which allows for family farmers,
ranchers and forest land owners to receive a tax break for setting
aside areas of their land for conservation purposes, which is a noble
and well intentioned goal.
However, I cannot support this legislation without considering the
cost. We cannot continue to blindly pass permanent tax breaks, even if
the outcome of such breaks would benefit charitable organizations.
I have seen firsthand what happens when we take that approach. We did
that under President Bush and went from budget surpluses to budget
deficits. Deficits that have pushed Congress to reduce investment in
our country in recent years.
I look forward to Congress addressing the tax extenders that require
action by the end of the year in a serious way, not the way in which
they have been brought before us thus far.
The SPEAKER pro tempore. All time for debate has expired.
Pursuant to House Resolution 670, the previous question is ordered on
the bill, as amended.
The question is on the engrossment and third reading of the bill.
The bill was ordered to be engrossed and read a third time, and was
read the third time.

Motion to Recommit

Mr. VAN HOLLEN. Mr. Speaker, I have a motion to recommit at the desk.
The SPEAKER pro tempore. Is the gentleman opposed to the bill?
Mr. VAN HOLLEN. I am opposed in its current form.
The SPEAKER pro tempore. The Clerk will report the motion to
recommit.
The Clerk read as follows:

Mr. Van Hollen moves to recommit the bill H.R. 4719 to the
Committee on Ways and Means with instructions to report the
same back to the House forthwith with the following
amendment:
Page 1, strike lines 7 through 9 and insert the following:

[[Page H6376]]

(a) Two-year Extension.--Section 170(e)(3)(C)(iv) of the
Internal Revenue Code of 1986 is amended by striking
``December 31, 2013'' and inserting ``December 31, 2015''.
Page 1, starting at line 12, strike ``by redesignating
clause (iii) as clause (iv)'' and insert ``by redesignating
clauses (iii) and (iv) as clauses (iv) and (v),
respectively''.
Page 3, line 16, strike ``(v)'' and insert ``(vi)''.
Page 4, line 7, strike ``(vi)'' and insert ``(vii)''.
Page 5, strike lines 15 through 21 and insert the
following:

SEC. 3. EXTENSION OF RULE ALLOWING CERTAIN TAX-FREE
DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT
ACCOUNTS FOR CHARITABLE PURPOSES.

(a) In General.--Section 408(d)(8)(F) of the Internal
Revenue Code of 1986 is amended by striking ``December 31,
2013'' and inserting ``December 31, 2015''.
Page 6, strike lines 1 through 10 and insert the following:

SEC. 4. SPECIAL RULE FOR QUALIFIED CONSERVATION CONTRIBUTIONS
EXTENDED AND MODIFIED.

(a) Extension.--
(1) Individuals.--Section 170(b)(1)(E)(vi) of the Internal
Revenue Code of 1986 is amended by striking ``December 31,
2013'' and inserting ``December 31, 2015''.
(2) Corporations.--Section 170(b)(2)(B)(iii) of such Code
is amended by striking ``December 31, 2013'' and inserting
``December 31, 2015''.
Page 7, after line 23 insert the following:
``(iv) Termination.--This subparagraph shall not apply to
any contribution made in taxable years beginning after
December 31, 2015.''.
Page 8, line 23, strike ``after the close of a taxable
year'' and insert ``after the close of any taxable year
beginning in 2014 or 2015''.
Page 9, striking lines 16 through 22 and insert the
following:
(a) In General.--Section 4940(a) of the Internal Revenue
Code of 1986 is amended by inserting ``(1 percent in the case
of any taxable year beginning in 2014 or 2015)'' after ``2
percent''.
(b) Reduced Tax Where Foundation Meets Certain Distribution
Requirements.--Section 4940(e) of such Code is amended by
adding at the end the following new paragraph:
``(7) Coordination with temporary reduction of rate.--
Paragraph (1) shall not apply in the case of any taxable year
beginning in 2014 or 2015.''.
At the end of the bill, add the following:

SEC. 8. TAX BENEFITS DISALLOWED IN CASE OF INVERTED
CORPORATIONS.

(a) In General.--In the case of an inverted domestic
corporation, the Internal Revenue Code of 1986 shall be
applied and administered as if the provisions of, and
amendment made by, this Act had never been enacted.
(b) Inverted Domestic Corporation.--
(1) In general.--For purposes of this section, the term
``inverted domestic corporation'' means any foreign
corporation--
(A) which, pursuant to a plan or a series of related
transactions, completes after May 8, 2014, the direct or
indirect acquisition of--
(i) substantially all of the properties held directly or
indirectly by a domestic corporation, or
(ii) substantially all of the assets of, or substantially
all of the properties constituting a trade or business of, a
domestic partnership, and
(B) more than 50 percent of the stock (by vote or value) of
which, after such acquisition, is held--
(i) in the case of an acquisition with respect to a
domestic corporation, by former shareholders of the domestic
corporation by reason of holding stock in the domestic
corporation, or
(ii) in the case of an acquisition with respect to a
domestic partnership, by former partners of the domestic
partnership by reason of holding a capital or profits
interest in the domestic partnership, or
(C) the management and control of the expanded affiliated
group of which, after such acquisition, occurs (directly or
indirectly) primarily within the United States, and such
expanded affiliated group has significant domestic business
activities.
(2) Exception for corporations with substantial business
activities in foreign country of organization.--A foreign
corporation shall not be treated as an inverted domestic
corporation for purposes of this paragraph if after the
acquisition the expanded affiliated group which includes the
entity has substantial business activities in the foreign
country in which or under the law of which the entity is
created or organized when compared to the total business
activities of such expanded affiliated group. For purposes of
the preceding sentence, the term ``substantial business
activities'' shall have the meaning given such term under
regulations under 7874 of the Internal Revenue Code of 1986
in effect on May 8, 2014, except that the Secretary may issue
regulations increasing the threshold percent in any of the
tests under such regulations for determining if business
activities constitute substantial business activities for
purposes of this subparagraph.
(3) Management and control.--For purposes of paragraph
(1)(C)--
(A) In general.--The Secretary shall prescribe regulations
for purposes of determining cases in which the management and
control of an expanded affiliated group is to be treated as
occurring, directly or indirectly, primarily within the
United States. The regulations prescribed under the preceding
sentence shall apply to periods after May 8, 2014.
(B) Executive officers and senior management.--Such
regulations shall provide that the management and control of
an expanded affiliated group shall be treated as occurring,
directly or indirectly, primarily within the United States if
substantially all of the executive officers and senior
management of the expanded affiliated group who exercise day-
to-day responsibility for making decisions involving
strategic, financial, and operational policies of the
expanded affiliated group are based or primarily located
within the United States. Individuals who in fact exercise
such day-to-day responsibilities shall be treated as
executive officers and senior management regardless of their
title.
(4) Significant domestic business activities.--For purposes
of paragraph (1)(C), an expanded affiliated group has
significant domestic business activities if at least 25
percent of--
(A) the employees of the group are based in the United
States,
(B) the employee compensation incurred by the group is
incurred with respect to employees based in the United
States,
(C) the assets of the group are located in the United
States, or
(D) the income of the group is derived in the United
States,

determined in the same manner as such determinations are made
for purposes of determining substantial business activities
under regulations referred to in paragraph (3) as in effect
on May 8, 2014, but applied by treating all references in
such regulations to ``foreign country'' and ``relevant
foreign country'' as references to ``the United States''. The
Secretary may issue regulations decreasing the threshold
percent in any of the tests under such regulations for
determining if business activities constitute significant
domestic business activities for purposes of this paragraph.
(5) Expanded affiliated group.--For purposes of this
paragraph, the term ``expanded affiliated group'' has the
meaning given such term in section 7874(c) of the Internal
Revenue Code of 1986.

Mr. VAN HOLLEN (during the reading). I ask unanimous consent to
dispense with the reading.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Maryland?
Mr. CAMP. I object, Mr. Speaker, and I reserve a point of order
against the motion to recommit.
The SPEAKER pro tempore. Objection is heard.
A point of order is reserved.
The Clerk will read.
The Clerk continued to read.
Mr. CAMP (during the reading). Mr. Speaker, I ask unanimous consent
to dispense with the reading.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Michigan?
There was no objection.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from
Maryland is recognized for 5 minutes in support of his motion.

{time} 1200

Mr. VAN HOLLEN. Mr. Speaker, this is the final amendment to the bill.
It will not kill the bill or send it back to committee. If adopted, the
bill will immediately proceed to final passage, as amended.
Mr. Speaker, this motion to recommit does two things. First, it
ensures that the charities we support, we support in a fiscally
responsible manner by extending these incentives for 2 years, rather
than permanently in order to, number one, give taxpayers clarity, but
also to give this Congress time to work together on tax reform without
piling up huge new deficits.
Mr. Speaker, just yesterday in the Budget Committee, we had a hearing
on the long-term deficits. Our Republican colleagues said they worry
about the long-term deficit picture, and yet, in the last 6 weeks, they
have added over $500 billion to the deficit, in violation of their own
budget, including what we are doing today. So let's do this extension
for 2 years and in a fiscally responsible manner.
The second thing this motion does is it denies the benefits of this
legislation to any corporation that effectively renounces its U.S.
citizenship and reincorporates overseas to avoid taxes. These so-called
corporate inversions are generating outrage among families and small
businesses around the country who can't simply tell the IRS they have
moved their residence to some tax haven country because they don't want
to pay their taxes.
In recent months, we have seen corporation after corporation jumping
on this bandwagon. In fact, the financial press reports that Walgreens,
the drugstore chain that has almost all of its

[[Page H6377]]

stores right here in the United States, is thinking about moving to
Switzerland.
Now here is the catch: Walgreens' management doesn't want to do it,
but they are being driven by outside hedge fund stockholders to do this
simply for tax purposes, so we have a situation where the management of
an American company is being forced to decide between pressure from
hedge funds to exploit a tax dodge and loyalty to the United States of
America, the country where Walgreens was built into a company and where
its customers are.
Just on Tuesday, Secretary Lew wrote to Congress expressing urgency
to stop this fled of inversions now as we deal with broader tax reform.
He called for a new sense of economic patriotism, and I couldn't agree
with him more.
The ranking member of the Ways and Means Committee, Mr. Levin, and
others have worked together to do this. We have got to get it done. The
respected reporter, Alan Sloan, just wrote about this in Fortune
magazine this month and said he was angry about this.
Mr. Speaker, we should all be angry. We should do something about it.
We have already voted to say, on appropriations bills, that you
shouldn't benefit from contracts if you are just going to move your
residency overseas.
We should say the same thing with respect to tax benefits. You
shouldn't get a tax benefit if you are renouncing your U.S. citizenship
and deserting U.S. taxpayers and the country for tax-avoidance schemes.
Mr. Speaker, I am very pleased to yield the balance of my time to the
gentleman from Massachusetts (Mr. Neal), a member of the Ways and Means
Committee.
Mr. NEAL. Mr. Speaker, I thank Mr. Van Hollen.
To listen to the histrionics from the other side here today, you
would think that we could run the Pentagon through charitable giving.
You would think that if there was just a deduction for charitable
giving, we would have people volunteering to give their money to the
Pentagon.
The reality is that, in this institution, we have had time for
Benghazi. We have had time for the IRS, and guess what, next week and
the week after, we are going to find time to sue the President of the
United States, but we don't have time to address the American Tax Code
where, as Mr. Van Hollen has just described, 40 companies are lined up
to leave.
Yesterday, the acting head of the VA said we are going to need $18
billion to straighten out the VA, based upon the men and women who have
honorably served this Nation.
Mr. Camp said yesterday, in an email to The Wall Street Journal:

Our Tax Code is dysfunctional.

Let me refer to what the gentleman from Alaska said just a few
moments ago. He blamed Democrats in this Chamber for thwarting tax
reform. I guess he didn't vote for the Speaker of the House because the
Speaker of the House looked at the issue and said ``blah, blah, blah''
about tax reform--even as $20 billion, in terms of base erosion, is
about to abandon the United States.
If you want to do something about charitable giving--and everybody in
this institution honors Tocqueville's description of what is known as
habits of the heart, we do it naturally. It is the third largest
expenditure in the American Tax Code.
Nobody is talking about disarming charitable giving. What we are
saying is that Mr. Camp is correct in his email to The Wall Street
Journal yesterday. The Tax Code is, in fact, dysfunctional, and we
should be addressing it.
Mr. VAN HOLLEN. Mr. Speaker, I yield back the balance of my time.
Mr. CAMP. Mr. Speaker, I withdraw my point of order and seek time in
opposition to the motion.
The SPEAKER pro tempore. The point of order is withdrawn.
The gentleman from Michigan is recognized for 5 minutes.
Mr. CAMP. Mr. Speaker, this motion would create chaos for the
charitable community. Americans are more generous than any other nation
in the world. What we need is certainty in our Tax Code--certainty for
those who want to donate food to food banks, certainty for those who
want to make excess contributions to IRAs, and certainty for those who
want to preserve fragile land for future generations.
This motion makes it much harder to help those in need, and God
knows, we have a lot of Americans in need with a contracting economy
and the worst recovery since the Great Depression.
We are the only nation in the world with temporary tax policies. Some
of these provisions have expired and have been renewed time and time
again, and we need to admit it and make them permanent.
Let me just say, when it comes to inversions, the administration
agrees with me that the best way to address this issue is through lower
rates and through comprehensive tax reform, and we should be doing
that, but this motion actually creates a perverse incentive for
American companies to pack up and move overseas. That is the worst
thing we can do for American workers.
I urge a ``no'' vote on this motion to recommit and a ``yes'' vote on
the underlying legislation.
I yield back the balance of my time.
The SPEAKER pro tempore. Without objection, the previous question is
ordered on the motion to recommit.
There was no objection.
The SPEAKER pro tempore. The question is on the motion to recommit.
The question was taken; and the Speaker pro tempore announced that
the noes appeared to have it.
Mr. VAN HOLLEN. Mr. Speaker, on that I demand the yeas and nays.
The yeas and nays were ordered.
The SPEAKER pro tempore. Pursuant to clause 9 of rule XX, the Chair
will reduce to 5 minutes the minimum time for any electronic vote on
the question of passage of the bill.
The vote was taken by electronic device, and there were--yeas 185,
nays 227, not voting 20, as follows:

[Roll No. 431]

YEAS--185

Bass
Beatty
Becerra
Bera (CA)
Bishop (GA)
Bishop (NY)
Blumenauer
Bonamici
Brady (PA)
Braley (IA)
Brown (FL)
Brownley (CA)
Bustos
Butterfield
Capps
Capuano
Carson (IN)
Cartwright
Castor (FL)
Castro (TX)
Chu
Cicilline
Clark (MA)
Clarke (NY)
Clay
Cleaver
Clyburn
Cohen
Connolly
Cooper
Costa
Courtney
Crowley
Cummings
Davis (CA)
Davis, Danny
DeFazio
DeGette
Delaney
DeLauro
DelBene
Deutch
Dingell
Doggett
Doyle
Duckworth
Edwards
Ellison
Engel
Enyart
Eshoo
Esty
Farr
Fattah
Foster
Frankel (FL)
Fudge
Gabbard
Gallego
Garamendi
Garcia
Grayson
Green, Al
Green, Gene
Grijalva
Gutierrez
Hahn
Hastings (FL)
Heck (WA)
Higgins
Himes
Hinojosa
Holt
Honda
Horsford
Huffman
Israel
Jackson Lee
Jeffries
Johnson (GA)
Johnson, E. B.
Kaptur
Keating
Kelly (IL)
Kennedy
Kildee
Kilmer
Kind
Kirkpatrick
Kuster
Langevin
Larsen (WA)
Larson (CT)
Lee (CA)
Levin
Lewis
Lipinski
Loebsack
Lofgren
Lowenthal
Lowey
Lynch
Maffei
Maloney, Carolyn
Maloney, Sean
Matheson
Matsui
McCarthy (NY)
McCollum
McDermott
McGovern
McIntyre
McNerney
Meeks
Meng
Michaud
Miller, George
Moore
Moran
Murphy (FL)
Nadler
Napolitano
Neal
Negrete McLeod
Nolan
O'Rourke
Owens
Pallone
Pascrell
Pastor (AZ)
Payne
Pelosi
Perlmutter
Peters (CA)
Peters (MI)
Peterson
Pingree (ME)
Pocan
Polis
Price (NC)
Quigley
Rahall
Rangel
Richmond
Roybal-Allard
Ruiz
Ruppersberger
Rush
Ryan (OH)
Sanchez, Loretta
Sarbanes
Schakowsky
Schiff
Schneider
Schrader
Schwartz
Scott (VA)
Scott, David
Serrano
Sewell (AL)
Shea-Porter
Sherman
Slaughter
Smith (WA)
Speier
Swalwell (CA)
Takano
Thompson (CA)
Tierney
Titus
Tonko
Tsongas
Van Hollen
Vargas
Veasey
Vela
Velazquez
Visclosky
Walz
Wasserman Schultz
Waters
Waxman
Welch
Wilson (FL)
Yarmuth

NAYS--227

Aderholt
Amash
Amodei
Bachmann
Bachus
Barber
Barletta
Barr
Barrow (GA)
Barton
Benishek
Bentivolio
Bilirakis
Bishop (UT)
Black
Blackburn
Boustany
Brady (TX)
Bridenstine
Brooks (AL)
Brooks (IN)
Broun (GA)
Buchanan
Bucshon
Burgess
Calvert
Camp
Cantor
Capito
Cardenas
Carter
Cassidy
Chabot
Chaffetz
Clawson (FL)
Coffman
Cole
Collins (GA)
Collins (NY)
Conaway
Cook
Cotton
Cramer
Crawford
Crenshaw
Culberson
Daines
Davis, Rodney
Denham
Dent
DeSantis
Diaz-Balart
Duffy
Duncan (SC)
Duncan (TN)
Ellmers
Farenthold

[[Page H6378]]

Fincher
Fitzpatrick
Fleischmann
Fleming
Flores
Forbes
Fortenberry
Foxx
Franks (AZ)
Frelinghuysen
Gardner
Garrett
Gerlach
Gibbs
Gingrey (GA)
Gohmert
Goodlatte
Gosar
Gowdy
Granger
Graves (GA)
Graves (MO)
Griffin (AR)
Griffith (VA)
Grimm
Guthrie
Hall
Hanna
Harper
Harris
Hartzler
Hastings (WA)
Heck (NV)
Hensarling
Herrera Beutler
Holding
Hudson
Huelskamp
Huizenga (MI)
Hultgren
Hunter
Hurt
Issa
Jenkins
Johnson (OH)
Johnson, Sam
Jolly
Jones
Jordan
Joyce
Kelly (PA)
King (IA)
King (NY)
Kinzinger (IL)
Kline
Labrador
LaMalfa
Lamborn
Lance
Lankford
Latham
Latta
LoBiondo
Long
Lucas
Luetkemeyer
Lummis
Marchant
Marino
Massie
McAllister
McCarthy (CA)
McCaul
McClintock
McHenry
McKeon
McKinley
McMorris Rodgers
Meadows
Meehan
Messer
Mica
Miller (FL)
Miller (MI)
Mullin
Mulvaney
Murphy (PA)
Neugebauer
Noem
Nugent
Nunes
Olson
Palazzo
Paulsen
Pearce
Perry
Petri
Pittenger
Pitts
Poe (TX)
Pompeo
Posey
Price (GA)
Reed
Reichert
Renacci
Ribble
Rice (SC)
Rigell
Roby
Roe (TN)
Rogers (AL)
Rogers (KY)
Rogers (MI)
Rohrabacher
Rokita
Rooney
Ros-Lehtinen
Roskam
Ross
Rothfus
Royce
Runyan
Ryan (WI)
Salmon
Sanford
Scalise
Schock
Schweikert
Scott, Austin
Sensenbrenner
Sessions
Shimkus
Shuster
Simpson
Sinema
Smith (MO)
Smith (NE)
Smith (NJ)
Smith (TX)
Southerland
Stewart
Stockman
Stutzman
Terry
Thompson (PA)
Thornberry
Tiberi
Tipton
Turner
Upton
Valadao
Wagner
Walberg
Walden
Walorski
Weber (TX)
Webster (FL)
Wenstrup
Westmoreland
Williams
Wilson (SC)
Wittman
Wolf
Womack
Woodall
Yoder
Yoho
Young (AK)
Young (IN)

NOT VOTING--20

Byrne
Campbell
Carney
Coble
Conyers
Cuellar
DesJarlais
Gibson
Hanabusa
Hoyer
Kingston
Lujan Grisham (NM)
Lujan, Ben Ray (NM)
Miller, Gary
Nunnelee
Sanchez, Linda T.
Sires
Stivers
Thompson (MS)
Whitfield

{time} 1234

Messrs. LUETKEMEYER, SENSENBRENNER, POSEY, and Mrs. BLACK changed
their vote from ``yea'' to ``nay.''
Ms. McCOLLUM and Mr. DOGGETT changed their vote from ``nay'' to
``yea.''
So the motion to recommit was rejected.
The result of the vote was announced as above recorded.
The SPEAKER pro tempore. The question is on the passage of the bill.
The question was taken; and the Speaker pro tempore announced that
the ayes appeared to have it.
Mr. LEVIN. Mr. Speaker, on that I demand the yeas and nays.
The yeas and nays were ordered.
The SPEAKER pro tempore. This is a 5-minute vote.
The vote was taken by electronic device, and there were--yeas 277,
nays 130, not voting 25, as follows:

[Roll No. 432]

YEAS--277

Aderholt
Amash
Amodei
Bachmann
Bachus
Barber
Barletta
Barr
Barrow (GA)
Barton
Benishek
Bentivolio
Bera (CA)
Bilirakis
Bishop (GA)
Bishop (NY)
Bishop (UT)
Black
Blackburn
Boustany
Brady (TX)
Braley (IA)
Bridenstine
Brooks (AL)
Brooks (IN)
Broun (GA)
Brownley (CA)
Buchanan
Bucshon
Burgess
Bustos
Calvert
Camp
Cantor
Capito
Capps
Cassidy
Castro (TX)
Chabot
Chaffetz
Clawson (FL)
Coffman
Cole
Collins (GA)
Collins (NY)
Conaway
Cook
Cotton
Cramer
Crawford
Crenshaw
Culberson
Daines
Davis, Rodney
DeFazio
Delaney
DelBene
Denham
Dent
DeSantis
Diaz-Balart
Duffy
Duncan (SC)
Duncan (TN)
Ellmers
Enyart
Esty
Farenthold
Fincher
Fitzpatrick
Fleischmann
Fleming
Flores
Forbes
Fortenberry
Foster
Foxx
Frankel (FL)
Franks (AZ)
Frelinghuysen
Gallego
Garamendi
Garcia
Gardner
Garrett
Gerlach
Gibbs
Gibson
Gingrey (GA)
Goodlatte
Gosar
Gowdy
Granger
Graves (GA)
Graves (MO)
Grayson
Griffin (AR)
Griffith (VA)
Grimm
Guthrie
Hall
Hanna
Harper
Harris
Hartzler
Hastings (WA)
Heck (NV)
Heck (WA)
Hensarling
Herrera Beutler
Holding
Honda
Horsford
Hudson
Huelskamp
Huizenga (MI)
Hultgren
Hunter
Hurt
Issa
Jackson Lee
Jenkins
Johnson (OH)
Johnson, Sam
Jolly
Jordan
Joyce
Kelly (PA)
Kilmer
King (IA)
King (NY)
Kinzinger (IL)
Kline
Kuster
Labrador
LaMalfa
Lamborn
Lance
Langevin
Lankford
Latham
Latta
Lipinski
LoBiondo
Loebsack
Long
Lucas
Luetkemeyer
Lummis
Maffei
Maloney, Sean
Marchant
Marino
Massie
Matheson
McAllister
McCarthy (CA)
McCarthy (NY)
McCaul
McClintock
McHenry
McIntyre
McKeon
McKinley
McMorris Rodgers
McNerney
Meadows
Meehan
Messer
Mica
Michaud
Miller (FL)
Miller (MI)
Mullin
Mulvaney
Murphy (FL)
Murphy (PA)
Neugebauer
Noem
Nolan
Nugent
Nunes
Olson
Palazzo
Paulsen
Pearce
Perry
Peters (CA)
Peters (MI)
Peterson
Petri
Pingree (ME)
Pittenger
Pitts
Poe (TX)
Pompeo
Posey
Price (GA)
Rahall
Reed
Reichert
Renacci
Ribble
Rice (SC)
Rigell
Roby
Roe (TN)
Rogers (AL)
Rogers (KY)
Rogers (MI)
Rohrabacher
Rokita
Rooney
Ros-Lehtinen
Roskam
Ross
Rothfus
Royce
Ruiz
Runyan
Ruppersberger
Ryan (WI)
Salmon
Sanford
Scalise
Schneider
Schock
Schweikert
Scott, Austin
Sensenbrenner
Sessions
Shea-Porter
Shimkus
Shuster
Simpson
Sinema
Smith (MO)
Smith (NE)
Smith (NJ)
Smith (TX)
Southerland
Stewart
Stockman
Stutzman
Swalwell (CA)
Terry
Thompson (PA)
Thornberry
Tiberi
Tierney
Tipton
Titus
Turner
Upton
Valadao
Vargas
Veasey
Vela
Wagner
Walberg
Walden
Walorski
Walz
Weber (TX)
Webster (FL)
Wenstrup
Westmoreland
Williams
Wilson (SC)
Wittman
Wolf
Womack
Woodall
Yoder
Yoho
Young (AK)
Young (IN)

NAYS--130

Bass
Beatty
Becerra
Blumenauer
Bonamici
Brady (PA)
Brown (FL)
Butterfield
Capuano
Carson (IN)
Cartwright
Castor (FL)
Chu
Cicilline
Clark (MA)
Clarke (NY)
Clay
Cleaver
Clyburn
Cohen
Connolly
Cooper
Costa
Courtney
Crowley
Cummings
Davis (CA)
Davis, Danny
DeGette
DeLauro
Deutch
Dingell
Doggett
Doyle
Duckworth
Edwards
Ellison
Engel
Eshoo
Farr
Fattah
Fudge
Gabbard
Green, Al
Green, Gene
Grijalva
Gutierrez
Hahn
Hastings (FL)
Higgins
Himes
Hinojosa
Holt
Hoyer
Huffman
Israel
Jeffries
Johnson (GA)
Johnson, E. B.
Jones
Kaptur
Keating
Kelly (IL)
Kennedy
Kildee
Kind
Kirkpatrick
Larsen (WA)
Larson (CT)
Lee (CA)
Levin
Lewis
Lofgren
Lowenthal
Lowey
Lynch
Matsui
McCollum
McDermott
McGovern
Meeks
Meng
Miller, George
Moore
Moran
Napolitano
Neal
Negrete McLeod
O'Rourke
Owens
Pallone
Pascrell
Pastor (AZ)
Payne
Pelosi
Perlmutter
Pocan
Polis
Price (NC)
Rangel
Richmond
Roybal-Allard
Rush
Ryan (OH)
Sanchez, Loretta
Sarbanes
Schakowsky
Schiff
Schrader
Schwartz
Scott (VA)
Scott, David
Serrano
Sewell (AL)
Sherman
Slaughter
Smith (WA)
Speier
Takano
Thompson (CA)
Tonko
Tsongas
Van Hollen
Velazquez
Visclosky
Wasserman Schultz
Waxman
Welch
Wilson (FL)
Yarmuth

NOT VOTING--25

Byrne
Campbell
Cardenas
Carney
Carter
Coble
Conyers
Cuellar
DesJarlais
Gohmert
Hanabusa
Kingston
Lujan Grisham (NM)
Lujan, Ben Ray (NM)
Maloney, Carolyn
Miller, Gary
Nadler
Nunnelee
Quigley
Sanchez, Linda T.
Sires
Stivers
Thompson (MS)
Waters
Whitfield

{time} 1241

So the bill was passed.
The result of the vote was announced as above recorded.
A motion to reconsider was laid on the table.

____________________