H. Rept. 112-556 - 112th Congress (2011-2012)
June 28, 2012, As Reported by the Ways and Means Committee

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House Report 112-556 - REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES of the COMMITTEE ON WAYS AND MEANS during the 112TH CONGRESS As of May 31, 2012




[House Report 112-556]
[From the U.S. Government Printing Office]


112th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 2d Session                                                     112-556
_______________________________________________________________________

                                     

                                                 Union Calendar No. 399


           REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES

                                 of the

                      COMMITTEE ON WAYS AND MEANS

                               during the

                             112TH CONGRESS

                           As of May 31, 2012

<GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT>


 June 28, 2012.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed
                      One Hundred Twelfth Congress


                      COMMITTEE ON WAYS AND MEANS

                     DAVE CAMP, Michigan, Chairman
WALLY HERGER, California             SANDER M. LEVIN, Michigan
SAM JOHNSON, Texas                   CHARLES B. RANGEL, New York
KEVIN BRADY, Texas                   FORTNEY PETE STARK, California
PAUL RYAN, Wisconsin                 JIM McDERMOTT, Washington
DEVIN NUNES, California              JOHN LEWIS, Georgia
PAT TIBERI, Ohio                     RICHARD NEAL, Massachusetts
GEOFF DAVIS, Kentucky                XAVIER BECERRA, California
DAVE REICHERT, Washington            LLOYD DOGGETT, Texas
CHARLES BOUSTANY, Louisiana          MIKE THOMPSON, California
PETER ROSKAM, Illinois               JOHN B. LARSON, Connecticut
JIM GERLACH, Pennsylvania            EARL BLUMENAUER, Oregon
TOM PRICE, Georgia                   RON KIND, Wisconsin
VERN BUCHANAN, Florida               BILL PASCRELL, New Jersey
ADRIAN SMITH, Nebraska               SHELLEY BERKLEY, Nevada
AARON SCHOCK, Illinois               JOSEPH CROWLEY, New York
LYNN JENKINS, Kansas
ERIK PAULSEN, Minnesota
KENNY MARCHANT, Texas
RICK BERG, North Dakota
DIANE BLACK, Tennessee
TOM REED, New York


                         LETTER OF TRANSMITTAL

                              ----------                              

                     U.S. House of Representatives,
                               Committee on Ways and Means,
                                     Washington, DC, June 28, 2012.
Hon. Karen Haas,
Office of the Clerk,
House of Representatives, Washington, DC.
    Dear Ms. Haas: I am herewith transmitting, pursuant to 
House Rule XI, clause 1(d), the report of the Committee on Ways 
and Means on its legislative and oversight activities during 
the 112th Congress (January 5, 2011-May 31, 2012).
            Sincerely,
                                                 Dave Camp,
                                                          Chairman.


                            C O N T E N T S

                              ----------                              
                                                                   Page
Transmittal Letter...............................................   III
Foreword.........................................................   VII
 I. Legislative Activity Review.......................................1
        A. Legislative Review of Tax, Trust Fund, and Pension 
          Issues.................................................     1
        B. Legislative Review of Trade Issues....................    23
        C. Legislative Review of Health Issues...................    34
        D. Legislative Review of Human Resources Issues..........    39
        E. Legislative Review of Social Security Issues..........    44
        F. Legislative Review of Debt Issues.....................    45
        G. Legislative Review of Multi-Jurisdictional Issues.....    46
II. Oversight Activity Review........................................52
        A. Oversight Agenda......................................    52
        B. Actions Taken and Recommendations Made With Respect To 
          Oversight Plan.........................................    56
        C. Oversight Letters Issued by the Committee on Ways & 
          Means..................................................    86
III.Selected Regulations, Orders, Actions, and Procedures of Concern 
    Through May 31, 2012.............................................92
Appendix I.Jurisdiction of the Committee on Ways and Means.......    97
Appendix II. Historical Note.....................................   120
Appendix III. Statistical Review of the Activities of the 
  Committee on Ways and Means....................................   126
Appendix IV. Chairmen of the Committee on Ways and Means and 
  Membership of the Committee from the 1st through the 112th 
  Congresses.....................................................   131


                                FOREWORD

    Clause 1(d) of Rule XI of the Rules of the House, regarding 
the Rules of procedure for committees, contains a requirement 
that each committee prepare a report summarizing its 
activities. The 112th Congress amended the Rules of the House 
increasing the frequency of reports from annually to 
semiannually. The 104th Congress added subsections on 
legislative and oversight activities, including a summary 
comparison of oversight plans and eventual recommendations and 
actions. The full text of the amended Rule follows:

    (d)(1) Not later than the 30th day after June 1 and 
December 1, a committee shall submit to the House a semiannual 
report on the activities of that committee.
    (2) Such report shall include--
          (A) separate sections summarizing the legislative and 
        oversight activities of that committee under this Rule 
        and Rule X during the applicable period;
          (B) in the case of the first such report, a summary 
        of the oversight plans submitted by the committee under 
        clause 2(d) of Rule X;
          (C) a summary of the actions taken and 
        recommendations made with respect to the oversight 
        plans specified in subdivision (B);
          (D) a summary of any additional oversight activities 
        undertaken by that committee and any recommendations 
        made or actions taken thereon; and
          (E) a delineation of any hearings held pursuant to 
        clauses 2(n), (o), or (p) of this Rule.
    (3) After an adjournment sine die of a regular session of a 
Congress, or after December 15, whichever occurs first, the 
chair of a committee may file the second or fourth semiannual 
report described in subparagraph (1) with the Clerk at any time 
and without approval of the committee, provided that--
          (A) a copy of the report has been available to each 
        member of the committee for at least seven calendar 
        days; and
          (B) the report includes any supplemental, minority, 
        or additional views submitted by a member of the 
        committee.

    The jurisdiction of the Committee on Ways and Means during 
the 112th Congress is provided in rule X, clause 1(t), as 
follows:

    (t) Committee on Ways and Means.
          (1) Customs revenue, collection districts, and ports 
        of entry and delivery.
          (2) Reciprocal trade agreements.
          (3) Revenue measures generally.
          (4) Revenue measures relating to insular possessions.
          (5) Bonded debt of the United States, subject to the 
        last sentence of clause 4(f).
          (6) Deposit of public monies.
          (7) Transportation of dutiable goods.
          (8) Tax exempt foundations and charitable trusts. (V)
          (9) National social security (except health care and 
        facilities programs that are supported from general 
        revenues as opposed to payroll deductions and except 
        work incentive programs).

    The general oversight responsibilities of the committee are 
set forth in clause 2 of rule X. The 104th Congress also added 
the requirement in clause 2 of rule X that each standing 
committee submit its oversight plans for each Congress. The 
text of the Rule, in pertinent part, follows:

    2. (a) The various standing committees shall have general 
oversight responsibilities as provided in paragraph (b) in 
order to assist the House in--
          (1) its analysis, appraisal, and evaluation of--
                  (A) the application, administration, 
                execution, and effectiveness of Federal laws; 
                and
                  (B) conditions and circumstances that may 
                indicate the necessity or desirability of 
                enacting new or additional legislation; and
    (2) its formulation, consideration, and enactment of 
changes in Federal laws, and of such additional legislation as 
may be necessary or appropriate.
    (b)(1) In order to determine whether laws and programs 
addressing subjects within the jurisdiction of a committee are 
being implemented and carried out in accordance with the intent 
of Congress and whether they should be continued, curtailed, or 
eliminated, each standing committee (other than the Committee 
on Appropriations) shall review and study on a continuing 
basis--
          (A) the application, administration, execution, and 
        effectiveness of laws and programs addressing subjects 
        within its jurisdiction;
          (B) the organization and operation of Federal 
        agencies and entities having responsibilities for the 
        administration and execution of laws and programs 
        addressing subjects within its jurisdiction;
          (C) any conditions or circumstances that may indicate 
        the necessity or desirability of enacting new or 
        additional legislation addressing subjects within its 
        jurisdiction (whether or not a bill or resolution has 
        been introduced with respect thereto); and
          (D) future research and forecasting on subjects 
        within its jurisdiction.
    (2) Each committee to which subparagraph (1) applies having 
more than 20 members shall establish an oversight subcommittee, 
or require its subcommittees to conduct oversight in their 
respective jurisdictions, to assist in carrying out its 
responsibilities under this clause. The establishment of an 
oversight subcommittee does not limit the responsibility of a 
subcommittee with legislative jurisdiction in carrying out its 
oversight responsibilities.
    (c) Each standing committee shall review and study on a 
continuing basis the impact or probable impact of tax policies 
affecting subjects within its jurisdiction as described in 
clauses 1 and 3.
    (d)(1) Not later than February 15 of the first session of a 
Congress, each standing committee shall, in a meeting that is 
open to the public and with a quorum present, adopt its 
oversight plan for that Congress. Such plan shall be submitted 
simultaneously to the Committee on Oversight and Government 
Reform and to the Committee on House Administration. In 
developing its plan each committee shall, to the maximum extent 
feasible--
          (A) consult with other committees that have 
        jurisdiction over the same or related laws, programs, 
        or agencies within its jurisdiction with the objective 
        of ensuring maximum coordination and cooperation among 
        committees when conducting reviews of such laws, 
        programs, or agencies and include in its plan an 
        explanation of steps that have been or will be taken to 
        ensure such coordination and cooperation;
          (B) review specific problems with Federal Rules, 
        regulations, statutes, and court decisions that are 
        ambiguous, arbitrary, or nonsensical, or that impose 
        severe financial burdens on individuals;
          (C) give priority consideration to including in its 
        plan the review of those laws, programs, or agencies 
        operating under permanent budget authority or permanent 
        statutory authority;
          (D) have a view toward ensuring that all significant 
        laws, programs, or agencies within its jurisdiction are 
        subject to review every 10 years;
          (E) have a view toward insuring against duplication 
        of Federal programs; and
          (F) include proposals to cut or eliminate programs, 
        including mandatory spending programs, that are 
        inefficient, duplicative, outdated, or more 
        appropriately administered by State or local 
        governments.

    Pursuant to H. Res. 72, for the first session of the 112th 
Congress, the Committee is required to identify any oversight 
or legislative activity conducted in support of, or as a result 
of, its ``inventory and review of existing, pending, and 
proposed regulations, orders, and other administrative actions 
or procedures by agencies of the Federal government'' within 
its jurisdiction. The full text of the Resolution follows:

    Resolved, That each standing committee designated in 
section 3 of this resolution shall inventory and review 
existing, pending, and proposed regulations, orders, and other 
administrative actions or procedures by agencies of the Federal 
Government within such committee's jurisdiction. In completing 
such inventory and review, each committee shall consider the 
matters described in section 2. Each committee shall conduct 
such hearings and other oversight activities as it deems 
necessary in support of the inventory and review, and shall 
identify in any report filed pursuant to clause 1(d) of Rule XI 
for the first session of the 112th Congress any oversight or 
legislative activity conducted in support of, or as a result 
of, such inventory and review.

SEC. 2. MATTERS FOR CONSIDERATION.

    In completing the review and inventory described in the 
first section of this resolution, each committee shall identify 
regulations, executive and agency orders, and other 
administrative actions or procedures that--
          (1) impede private-sector job creation;
          (2) discourage innovation and entrepreneurial 
        activity;
          (3) hurt economic growth and investment;
          (4) harm the Nation's global competitiveness;
          (5) limit access to credit and capital;
          (6) fail to utilize or apply accurate cost-benefit 
        analyses;
          (7) create additional economic uncertainty;
          (8) are promulgated in such a way as to limit 
        transparency and the opportunity for public comment, 
        particularly by affected parties;
          (9) lack specific statutory authorization;
          (10) undermine labor-management relations;
          (11) result in large-scale unfunded mandates on 
        employers without due cause;
          (12) impose undue paperwork and cost burdens on small 
        businesses; or
          (13) prevent the United States from becoming less 
        dependent on foreign energy sources.

SEC. 3. COMMITTEES.

    The committees referred to in the first section of this 
resolution are as follows:
          (1) The Committee on Agriculture.
          (2) The Committee on Education and the Workforce.
          (3) The Committee on Energy and Commerce.
          (4) The Committee on Financial Services.
          (5) The Committee on the Judiciary.
          (6) The Committee on Natural Resources.
          (7) The Committee on Oversight and Government Reform.
          (8) The Committee on Small Business.
          (9) The Committee on Transportation and 
        Infrastructure.
          (10) The Committee on Ways and Means.

    To carry out its work during the 112th Congress, the 
Committee on Ways and Means had six standing Subcommittees, as 
follows:
          Subcommittee on Trade;
          Subcommittee on Oversight;
          Subcommittee on Health;
          Subcommittee on Social Security;
          Subcommittee on Human Resources; and
          Subcommittee on Select Revenue Measures.
    The membership of the six Subcommittees of the Committee on 
Ways and Means in the 112th Congress is as follows:\1\
---------------------------------------------------------------------------
    \1\Rep. Charles Rangel, NY, will serve as an ex officio member 
sitting on all of the Subcommittees without voting rights in the 112th 
Congress.

                         Subcommittee on Trade

                      KEVIN BRADY, Texas, Chairman
GEOFF DAVIS, Kentucky                JIM McDERMOTT, Washington
DAVE REICHERT, Washington            RICHARD E. NEAL, Massachusetts
WALLY HERGER, California             LLOYD DOGGETT, Texas
DEVIN NUNES, California              JOSEPH CROWLEY, New York
VERN BUCHANAN, Florida               JOHN B. LARSON, Connecticut
ADRIAN SMITH, Nebraska
AARON SCHOCK, Illinois
LYNN JENKINS, Kansas

                    Subcommittee on Social Security

                      SAM JOHNSON, Texas, Chairman
KEVIN BRADY, Texas                   XAVIER BERRA, California
PAT TIBERI, Ohio                     LLOYD DOGGETT, Texas
AARON SCHOCK, Illinois               SHELLEY BERKLEY, Nevada
RICK BERG, North Dakota              FORTNEY PETE STARK, California
ADRIAN SMITH, Illinois
KENNY MARCHANT, Texas

                       Subcommittee on Oversight

                 CHARLES BOUSTANY, Louisiana, Chairman
DIANE BLACK, Tennessee               JOHN LEWIS, Georgia
AARON SCHOCK, Illinois               XAVIER BECERRA, California
LYNN JENKINS, Kansas                 RON KIND, Wisconsin
KENNY MARCHANT, Texas                JIM McDERMOTT, Washington
TOM REED, New York
ERIK PAULSEN, Minnesota

                         Subcommittee on Health

                   WALLY HERGER, California, Chairman
SAM JOHNSON, Texas                   FORTNEY PETE STARK, California
PAUL RYAN, Wisconsin                 MIKE THOMPSON, California
DEVIN NUNES, California              RON KIND, Wisconsin
DAVE REICHERT, Washington            EARL BLUMENAUER, Oregon
PETER ROSKAM, Illinois               BILL PASCRELL, Jr., New Jersey
JIM GERLACH, Pennsylvania
TOM PRICE, Georgia
VERN BUCHANAN, Florida

                    Subcommittee on Human Resources

                    GEOFF DAVIS, Kentucky, Chairman
ERIK PAULSEN, Minnesota              LLOYD DOGGETT, Texas
RICK BERG, North Dakota              JIM McDERMOTT, Washington
TOM REED, New York                   JOHN LEWIS, Georgia
TOM PRICE, Georgia                   JOSEPH CROWLEY, New York
DIANE BLACK, Tennessee
CHARLES BOUSTANY, Louisiana

                Subcommittee on Select Revenue Measures

                       PAT TIBERI, Ohio, Chairman
PETER ROSKAM, Illinois               RICHARD E. NEAL, Massachusetts
ERIK PAULSEN, Minnesota              MIKE THOMPSON, California
RICK BERG, North Dakota              JOHN B. LARSON, Connecticut
CHARLES BOUSTANY, Louisiana          SHELLEY BERKLEY, Nevada
KENNY MARCHANT, Texas
JIM GERLACH, Pennsylvania

    The Committee on Ways and Means submits its report on its 
legislative and oversight activities for the 112th Congress 
pursuant to the above stated provisions of the Rules of the 
House. Section I of the report describes the Committee's 
legislative activities, divided into seven sections as follows: 
Legislative Review of Tax, Trust Fund, and Pension Issues; 
Legislative Review of Trade Issues; Legislative Review of 
Health Issues; Legislative Review of Social Security Issues; 
Legislative Review of Human Resources Issues; and Legislative 
Review of Multi-Jurisdictional Issues.
    Section II of the report describes the Committee's 
oversight activities. It includes a copy of the Committee's 
Oversight Agenda, adopted on February 15, 2011, along with a 
description of actions taken and recommendations made with 
respect to the oversight plan. The report then discusses 
additional Committee oversight activities, and any 
recommendations or actions taken as a result.
    Section III details the Committee's activities pursuant to 
H. Res. 72.
    Finally, the report includes four appendices with Committee 
information. Appendix I is an expanded discussion of the 
Jurisdiction of the Committee on Ways and Means along with a 
revised listing and explanation of blue slip resolutions and 
points of order under House Rule XXI 5(a). Appendix II is a 
brief Historical Note on the origins of the Committee; Appendix 
III is a Statistical Review of the Activities of the Committee 
on Ways and Means; and Appendix IV is a listing of the Chairmen 
and Membership of the Committee from the 1st-112th Congresses.


                                                 Union Calendar No. 399
112th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 2d Session                                                     112-556

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



 
REPORT ON THE LEGISLATIVE AND OVERSIGHT ACTIVITIES OF THE COMMITTEE ON 
         WAYS AND MEANS DURING THE ONE HUNDRED TWELFTH CONGRESS

                                _______
                                

 June 28, 2012.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

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

                              R E P O R T

                     I. LEGISLATIVE ACTIVITY REVIEW


      A. Legislative Review of Tax, Trust Fund, and Pension Issues


1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS (JANUARY 5, 2011 TO 
                             MAY 31, 2012)

a. Surface Transportation Extension Act of 2011 (P.L. 112-5)

    On February 11, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and four cosponsors--
Representative Peter DeFazio, Representative John Duncan, Jr., 
Representative Richard Hanna, and Representative Nick Rahall, 
II--introduced H.R. 662, the ``Surface Transportation Extension 
Act of 2011.'' On February 28, 2011 and March 1, 2011, Chairman 
Camp and Chairman Mica exchanged letters acknowledging the 
jurisdiction of the Ways and Means Committee on the bill's tax-
related provisions. On March 2, 2011, the House passed the 
bill, as amended, under a rule by a vote of 421-4. On March 3, 
2011, the Senate passed the bill without amendment by voice 
vote. On March 4, 2011, the President signed the bill into law.
    H.R. 662 extended through September 30, 2011 the 
authorization of various surface transportation programs under 
the jurisdiction of the Transportation and Infrastructure 
Committee. The tax-related provisions of H.R. 662 extended 
through September 30, 2011 the Internal Revenue Code's 
expenditure authority for the Highway Trust Fund Highway and 
Mass Transit accounts and the Sport Fish Restoration and 
Boating Trust Fund.

b. Airport and Airway Extension Act of 2011 (P.L. 112-7)

    On March 15, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and four cosponsors--Chairman 
Camp, Representative Jerry Costello, Representative Thomas 
Petri, and Representative Nick Rahall, II--introduced H.R. 
1079, the ``Airport and Airway Extension Act of 2011.'' On 
March 22, 2011 and March 23, 2011, Chairman Camp and Chairman 
Mica exchanged letters acknowledging the jurisdiction of the 
Ways and Means Committee on the bill's tax-related provisions. 
Those letters noted that the Ways and Means Committee had, on 
March 16, 2011, ordered favorably reported legislation (H.R. 
1034) similar to the tax-related provisions of H.R. 1079. For 
additional information on H.R. 1034, see section 2j. On March 
29, 2011, the House passed H.R. 1079 under suspension of the 
rules by voice vote. On March 29, 2011, the Senate passed the 
bill without amendment by unanimous consent. On March 31, 2011, 
the President signed the bill into law.
    H.R. 1079 extended through May 31, 2011 the authorization 
of various airport and airway programs under the jurisdiction 
of the Transportation and Infrastructure Committee. The tax-
related provisions of H.R. 1079 extended through May 31, 2011 
the Internal Revenue Code's expenditure authority for the 
Airport and Airway Trust Fund and the excise taxes that support 
the Airport and Airway Trust Fund.

c. Comprehensive 1099 Taxpayer Protection and Repayment of Exchange 
        Subsidy Overpayments Act of 2011 (P.L. 112-9)

    On January 12, 2011, House Administration Committee 
Chairman Dan Lungren and 245 cosponsors introduced H.R. 4, the 
``Small Business Paperwork Mandate Elimination Act of 2011.'' 
On February 17, 2011, the Committee marked up the bill and 
ordered it favorably reported without amendment by voice vote, 
and the report (H. Rept. 112-15) was filed on February 22, 
2011. At the request of Chairman Camp in a letter submitted to 
the Rules Committee on February 28, 2011, the text of H.R. 4 
was subsequently replaced by the text of H.R. 705, the 
``Comprehensive 1099 Taxpayer Protection and Repayment of 
Exchange Subsidy Overpayments Act of 2011,'' which the 
Committee had separately marked up and ordered reported, as 
amended, on February 17, 2011. (The report on H.R. 705 (H. 
Rept. 112-16) was filed on February 22, 2011.) For further 
information on H.R. 705, see section 2h. On March 3, 2011, the 
House passed H.R. 4, as amended (which incorporated the text of 
H.R. 705 as reported by the Ways and Means Committee), under a 
rule by a vote of 314-112. On April 5, 2011, the Senate passed 
the bill without further amendment by a recorded vote of 87-12. 
On April 14, 2011, the President signed the bill into law.
    As reported by the Committee, H.R. 4 would have repealed 
section 9006 of the Patient Protection and Affordable Care Act 
of 2010 (``PPACA'') (P.L. 111-148), which expanded certain 
information reporting requirements under Internal Revenue Code 
section 6041 for payments of $600 or more to corporations or 
with respect to gross proceeds for property. As enacted, H.R. 4 
amended the Internal Revenue Code to provide for: (1) the 
repeal of the expanded information reporting requirements 
enacted in section 9006 of PPACA (P.L. 111-148) for payments of 
$600 or more to corporations or with respect to gross proceeds 
for property, (2) the repeal of the information reporting 
requirements with respect to real estate expenses enacted in 
section 2101 of the Small Business Jobs Act of 2010 (P.L. 111-
240), and (3) an increase in the amount of the required 
repayment of overpayments of premium assistance credits for 
health insurance purchased through an exchange.

d. Department of Defense and Full-Year Continuing Appropriations Act, 
        2011 (P.L. 112-10)

    On April 11, 2011, House Appropriations Committee Chairman 
Harold Rogers introduced H.R. 1473, legislation to provide 
continuing appropriations for the remainder of FY 2011. On 
April 14, 2011, the House passed H.R. 1473 under a rule by a 
vote of 260-167. On April 14, 2011, the House-passed bill 
passed the Senate by a vote of 81-19. On April 15, 2011, the 
President signed the bill into law.
    H.R. 1473 included provisions--which had previously passed 
the House as part of H.R. 471, see section 2g--authorizing 
educational scholarships for certain students residing in 
Washington, D.C. The tax-related provisions of this portion of 
the legislation provided a rule of construction stating that 
the education scholarships provided to parents of eligible 
students under the bill are not to be treated as income under 
Federal tax law.

e. Airport and Airway Extension Act of 2011, Part II (P.L. 112-16)

    On May 13, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and six cosponsors--Chairman Camp, 
Ranking Member Levin, Representative Jerry Costello, 
Representative John Lewis, Representative Thomas Petri, and 
Representative Nick Rahall, II--introduced H.R. 1893, the 
``Airport and Airway Extension Act of 2011, Part II.'' On May 
23, 2011, Chairman Camp and Chairman Mica exchanged letters 
acknowledging the jurisdiction of the Ways and Means Committee 
on the bill's tax-related provisions. The Ways and Means 
Committee had, on March 16, 2011, ordered favorably reported 
legislation (H.R. 1034) similar to the tax-related provisions 
of H.R. 1893. For additional information on H.R. 1034, see 
section 2j. On May 23, 2011, the House passed H.R. 1893 under 
suspension of the rules by voice vote. On May 24, 2011, the 
Senate passed the bill without amendment by unanimous consent. 
On May 31, 2011, the President signed the bill into law.
    H.R. 1893 extended through June 30, 2011 the authorization 
of various airport and airway programs under the jurisdiction 
of the Transportation and Infrastructure Committee. The tax-
related provisions of H.R. 1893 extended through June 30, 2011 
the Internal Revenue Code's expenditure authority for the 
Airport and Airway Trust Fund and the excise taxes that support 
the Airport and Airway Trust Fund.

f. Airport and Airway Extension Act of 2011, Part III (P.L. 112-21)

    On June 22, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and two cosponsors--Chairman Camp 
and Representative Thomas Petri--introduced H.R. 2279, the 
``Airport and Airway Extension Act of 2011, Part III.'' The 
Ways and Means Committee had, on March 16, 2011, ordered 
favorably reported legislation (H.R. 1034) similar to the tax-
related provisions of H.R. 2279. For additional information on 
H.R. 1034, see section 2j. On June 24, 2011, Chairman Camp and 
Chairman Mica exchanged letters acknowledging the jurisdiction 
of the Ways and Means Committee on the bill's tax-related 
provisions. On June 24, 2011, the House passed H.R. 2279 by 
unanimous consent. On June 27, 2011, the Senate passed the bill 
without amendment by unanimous consent. On June 29, 2011, the 
President signed the bill into law.
    H.R. 2279 extended through July 22, 2011 the authorization 
of various airport and airway programs under the jurisdiction 
of the Transportation and Infrastructure Committee. The tax-
related provisions of H.R. 2279 extended through July 22, 2011 
the Internal Revenue Code's expenditure authority for the 
Airport and Airway Trust Fund and the excise taxes that support 
the Airport and Airway Trust Fund.

g. Airport and Airway Extension Act of 2011, Part IV (P.L. 112-27)

    On July 15, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and two cosponsors--Chairman Camp 
and Representative Thomas Petri--introduced H.R. 2553, the 
``Airport and Airway Extension Act of 2011, Part IV.'' The Ways 
and Means Committee had, on March 16, 2011, ordered favorably 
reported legislation (H.R. 1034) similar to the tax-related 
provisions of H.R. 2553. For additional information on H.R. 
1034, see section 2j. On July 18, 2011, Chairman Camp and 
Chairman Mica exchanged letters acknowledging the jurisdiction 
of the Ways and Means Committee on the bill's tax-related 
provisions. On July 20, 2011, the House passed H.R. 2553 under 
a rule by a vote of 243-177. On August 5, 2011, the Senate 
passed the bill without amendment by unanimous consent. On 
August 5, 2011, the President signed the bill into law.
    H.R. 2553 extended through September 16, 2011 the 
authorization of various airport and airway programs under the 
jurisdiction of the Transportation and Infrastructure 
Committee. The tax-related provisions of H.R. 2553 extended 
through September 16, 2011 the Internal Revenue Code's 
expenditure authority for the Airport and Airway Trust Fund and 
the excise taxes that support the Airport and Airway Trust 
Fund.

h. Leahy-Smith America Invents Act (P.L. 112-29)

    On March 30, 2011, Judiciary Committee Chairman Lamar Smith 
and five cosponsors--Representative Steve Chabot, 
Representative John Duncan, Jr., Representative Elton Gallegly, 
Representative Bob Goodlatte, and Representative Darrell Issa--
introduced H.R. 1249, legislation concerning the nation's 
patent system. On June 22, 2011 and June 24, 2011, Chairman 
Camp and Chairman Smith exchanged letters acknowledging the 
jurisdiction of the Ways and Means Committee on the bill's tax-
related provisions. On June 23, 2011, the House passed H.R. 
1249, as amended, under a rule by a vote of 304-117. On 
September 8, 2011, the Senate passed the bill without amendment 
by a vote of 89-9. On September 16, 2011, the President signed 
the bill into law.

i. Surface and Air Transportation Programs Extension Act of 2011 (P.L. 
        112-30)

    On September 12, 2011, Transportation and Infrastructure 
Committee Chairman John Mica and six cosponsors--Chairman Camp, 
Ranking Member Levin, Representative John Duncan, Jr., 
Representative John Lewis, Representative Thomas Petri, and 
Representative Nick Rahall, II--introduced H.R. 2887, the 
``Surface and Air Transportation Programs Extension Act of 
2011.'' The Ways and Means Committee had, on March 16, 2011, 
ordered favorably reported legislation (H.R. 1034) similar to 
the tax-related aviation provisions contained in H.R. 2887. For 
additional information on H.R. 1034, see section 2j. On 
September 13, 2011, Chairman Camp and Chairman Mica exchanged 
letters acknowledging the jurisdiction of the Ways and Means 
Committee on the bill's tax-related provisions. On September 
13, 2011, the House passed H.R. 2887 under suspension of the 
rules by voice vote. On September 15, 2011, the Senate passed 
the bill without amendment by a vote of 92-6. On September 16, 
2011, the President signed the bill into law.
    H.R. 2887 extended through January 31, 2012 the 
authorization of various airport and airway programs under the 
jurisdiction of the Transportation and Infrastructure 
Committee. The tax-related provisions of the aviation-related 
portions of H.R. 2887 extended through January 31, 2012 the 
Internal Revenue Code's expenditure authority for the Airport 
and Airway Trust Fund and the excise taxes that support the 
Airport and Airway Trust Fund. In addition, the highway trust 
fund expenditure authority and associated excise taxes--which 
had been scheduled to expire on September 30, 2011--were 
extended through March 31, 2012. As part of the highway trust 
fund title, the bill also extended through March 31, 2012 the 
Leaking Underground Storage Tank Trust Fund excise tax.

j. Trade Adjustment Assistance Extension Act / Health Coverage Tax 
        Credit Termination (P.L. 112-40)

    On September 2, 2011, Chairman Camp introduced legislation 
(H.R. 2832) to extend the Generalized System of Preferences 
(GSP). Prior to its enactment on October 21, 2011, this 
legislation was amended to include an extension of the Trade 
Adjustment Assistance program, including an extension and 
termination of the Health Coverage Tax Credit (HCTC). For a 
detailed summary of the legislative history of H.R. 2832 and of 
the trade provisions of the bill, as enacted, see Part IB, 
section 5.
    With respect to the HCTC, H.R. 2832, as enacted, 
retroactively extended the credit from February 13, 2011, 
through December 31, 2013, at a reduced rate of 72.5 percent. 
After December 31, 2013, the legislation terminated the HCTC in 
its entirety.

k. United States-Korea Free Trade Agreement Implementation Act (P.L. 
        112-41)

    On October 3, 2011, House Majority Leader Eric Cantor 
introduced legislation (H.R. 3080) to implement the U.S.-Korea 
Free Trade Agreement. For a detailed summary of the legislative 
history of H.R. 3080 and of the trade provisions of the bill, 
as enacted, see Part IB, section 1c.
    H.R. 3080 contained several tax-related provisions. First, 
it increased, from $100 to $500, the penalty for paid tax 
preparers who fail to comply with earned income tax credit due 
diligence requirements. Second, H.R. 3080 required the head of 
the Federal Bureau of Prisons and the head of any State agency 
that administers prisons to provide to the Secretary of the 
Treasury, in electronic format, certain information regarding 
incarcerated inmates to assist in ensuring that inmates are not 
filing fraudulent returns. Finally, with respect to 
corporations with at least $1 billion in assets, H.R. 3080: (1) 
increased by 0.25 percent the rate of corporate estimated tax 
payments due in July, August, or September of 2012 under 
subparagraph (B) of section 401(1) of the Tax Increase 
Prevention and Reconciliation Act of 2005 (P.L. 109-22), (2) 
increased by 2.75 percent the rate of corporate estimated tax 
payments due in July, August, or September of 2016 under 
subparagraph (B) of section 401(1) of the Tax Increase 
Prevention and Reconciliation Act of 2005 (P.L. 109-22), and 
(3) reduced, with respect to any such increases, the next 
required installments by a corresponding amount.

l. United States-Colombia Free Trade Agreement Implementation Act (P.L. 
        112-42)

    On October 3, 2011, House Majority Leader Eric Cantor 
introduced legislation (H.R. 3078) to implement the U.S.-
Colombia Free Trade Agreement. For a detailed summary of the 
legislative history of H.R. 3078 and of the trade provisions of 
the bill, as enacted, see Part IB, section 1a.
    H.R. 3078 contained one tax provision. With respect to 
corporations with at least $1 billion in assets, H.R. 3078 
increased by 0.5 percent the rate of corporate estimated tax 
payments due in July, August, or September of 2016 under 
subparagraph (B) of section 401(1) of the Tax Increase 
Prevention and Reconciliation Act of 2005, and reduced the next 
required installments by a corresponding amount.

m. United States-Panama Free Trade Agreement Implementation Act (P.L. 
        112-43)

    On October 3, 2011, House Majority Leader Eric Cantor 
introduced legislation (H.R. 3079) to implement the U.S.-Panama 
Free Trade Agreement. For a detailed summary of the legislative 
history of H.R. 3079 and of the trade provisions of the bill, 
as enacted, see Part IB, section 1b.
    H.R. 3079 contained one tax provision. With respect to 
corporations with at least $1 billion in assets, H.R. 3079: (1) 
increased by 0.25 percent the rate of corporate estimated tax 
payments due in July, August, or September of 2012 under 
subparagraph (B) of section 401(1) of the Tax Increase 
Prevention and Reconciliation Act of 2005, (2) increased by 
0.25 percent the rate of corporate estimated tax payments due 
in July, August, or September of 2016 under subparagraph (B) of 
section 401(1) of the Tax Increase Prevention and 
Reconciliation Act of 2005, and (3) reduced, with respect to 
any such increases, the next required installments by a 
corresponding amount.

n. Amending the Internal Revenue Code of 1986 to repeal the imposition 
        of 3 percent withholding on certain payments made to vendors by 
        government entities, to modify the calculation of modified 
        adjusted gross income for purposes of determining eligibility 
        for certain healthcare-related programs, and for other purposes 
        (P.L. 112-56)

    On February 11, 2011, Representative Wally Herger--along 
with 10 cosponsors--introduced H.R. 674, ``To amend the 
Internal Revenue Code of 1986 to repeal the imposition of 3 
percent withholding on certain payments made to vendors by 
government entities.'' On October 13, 2011, the Committee 
marked up the bill and ordered it favorably reported without 
amendment by voice vote, and the report (H. Rept. 112-253) was 
filed on October 18, 2011. On October 27, 2011, the House 
passed H.R. 674 under a rule by a vote of 405-16. Pursuant to 
the rule (H. Res. 448), in the engrossment of H.R. 674, the 
text of H.R. 2576 was added to the end of H.R. 674 (see section 
2m). On November 10, 2011, the Senate passed the bill with an 
amendment by a vote of 95-0. On November 16, 2011, the House 
voted to suspend the rules and agree to the Senate amendment by 
a vote of 422-0. On November 21, 2011, the President signed the 
bill into law.
    As originally passed by the House and sent to the Senate on 
October 27, 2011, H.R. 674 would have: (1) permanently repealed 
the 3 percent withholding requirement on certain payments made 
to contractors doing business with federal, state, and local 
governments, and (2) modified the definition of income used for 
determining eligibility for Exchange subsidies, Medicaid, and 
the Children's Health Insurance Program (CHIP). As modified by 
the Senate on November 10, 2011--and subsequently cleared by 
the House on November 16, 2011 and enacted into law on November 
21, 2011--H.R. 674 retained both tax provisions contained in 
the original House-passed bill and also included various tax- 
and non-tax provisions related to veterans as well as certain 
additional tax-related provisions. As enacted, H.R. 674 
contained the following tax-related provisions: (1) a permanent 
repeal of the 3 percent withholding requirement on certain 
payments made to contractors doing business with federal, 
state, and local governments, (2) a modification of the 
definition of income used for determining eligibility for 
Exchange subsidies, Medicaid, and the Children's Health 
Insurance Program (CHIP), (3) an expansion and extension 
through 2012 of the Work Opportunity Tax Credit (WOTC) with 
respect to the hiring of certain unemployed veterans, (4) a tax 
compliance provision related to Internal Revenue Service levy 
authority with respect to Federal contractors with unpaid tax 
liabilities, and (5) a study regarding tax non-compliance by 
Federal contractors.

o. Airport and Airway Extension Act of 2012 (P.L. 112-91)

    On January 23, 2012, Transportation and Infrastructure 
Committee Chairman John Mica and six cosponsors--Chairman Camp, 
Ranking Member Levin, Representative John Lewis, Representative 
Thomas Petri, Representative Nick Rahall, and Representative 
Jerry Costello--introduced H.R. 3800, the ``Airport and Airway 
Extension Act of 2012.'' On January 24, 2012, Chairman Camp and 
Chairman Mica exchanged letters acknowledging the jurisdiction 
of the Ways and Means Committee on the bill's tax-related 
provisions. On January 24, 2012, the House agreed to the bill 
by voice vote, and the Senate passed the bill by unanimous 
consent on January 26, 2012. The President signed the bill into 
law on January 31, 2012.
    H.R. 3800 extended through February 17, 2012 the 
authorization of various airport and airway programs under the 
jurisdiction of the Transportation and Infrastructure 
Committee. The tax-related provisions of H.R. 3800 extended 
through February 17, 2012 the Internal Revenue Code's 
expenditure authority for the Airport and Airway Trust Fund and 
the excise taxes that support the Airport and Airway Trust Fund 
(which had been scheduled to expire on January 31, 2012).

p. FAA Modernization and Reform Act of 2012 (P.L. 112-95)

    On February 11, 2011, Transportation and Infrastructure 
Committee Chairman John Mica--along with 21 cosponsors--
introduced H.R. 658, the ``FAA Reauthorization and Reform Act 
of 2011.'' On March 11, 2011, Chairman Camp introduced related 
legislation, the ``Airport and Airway Trust Fund Financing 
Reauthorization Act of 2011'' (H.R. 1034). On March 16, 2011, 
the Ways and Means Committee held a mark-up on H.R. 1034 and 
ordered it favorably reported by voice vote, and the report (H. 
Rept. 112-44, Part I) was filed on March 29, 2011. As noted in 
a March 29, 2011 letter from Chairman Camp to Rules Committee 
Chairman David Dreier, the text of H.R. 1034, as reported by 
the Ways and Means Committee, was, at Chairman Camp's request, 
incorporated into the March 22, 2011 Rules Committee Print of 
H.R. 658 prior to that bill's consideration by the Rules 
Committee. For further information on H.R. 1034, see section 
2j. On April 1, 2011, the House passed H.R. 658, as amended, to 
incorporate the text of H.R. 1034, under a rule by a vote of 
223-196. On April 7, 2011, the Senate amended the bill by 
substituting the House-passed text with the language of S. 223 
and, by unanimous consent, passed the bill as amended. On the 
same date, the Senate requested a conference. On January 31, 
2012, the House, by unanimous consent, agreed to a motion to 
disagree to the Senate amendment and to agree to a conference. 
On February 1, 2012, the conference report (H. Rept. 112-381) 
was filed. On February 3, 2012, the House agreed to the 
conference report under a rule by a vote of 248-169, and on 
February 6, 2012, the Senate agreed to the conference report by 
a vote of 75-20. On February 14, 2012, President Obama signed 
the conference report into law (P.L. 112-95).
    As introduced on February 11, 2011, H.R. 658 provided for 
the authorization of the Federal Aviation Administration (FAA) 
and related programs under the jurisdiction of the 
Transportation and Infrastructure Committee through FY 2014. As 
passed by the House--reflecting the incorporation of the text 
of H.R. 1034--the bill also extended through September 30, 2014 
the Internal Revenue Code's expenditure authority for the 
Airport and Airway Trust Fund (AATF) and the excise taxes that 
support the AATF. The tax title of the Senate-passed version 
included a shorter extension of AATF expenditure authority and 
the associated excise taxes, as well as various other 
provisions.
    The conference report that was enacted into law on February 
14, 2012 provided for the authorization of the Federal Aviation 
Administration (FAA) and related programs under the 
jurisdiction of the Transportation and Infrastructure Committee 
through FY 2015. The tax title of the conference report 
extended the federal excise taxes funding the AATF at their 
existing rates and reauthorized AATF expenditure authority 
through September 30, 2015. The tax title of the conference 
report also included provisions that: classified fractional 
aircraft ownership flights as noncommercial for tax purposes 
through September 30, 2015, along with imposing a 14.1 cent per 
gallon surtax on fractional aircraft fuel through September 30, 
2021; enhanced transparency in passenger tax disclosures; 
permitted tax-exempt bond financing for fixed-wing emergency 
medical aircraft; allowed employees of airlines to roll over 
certain amounts received in airline carrier bankruptcy into 
Individual Retirement Accounts; terminated the ticket and cargo 
tax exemption for small jet aircraft on non-established lines; 
and modified the control definition for purposes of limitations 
on convertible bond repurchase premium deductibility.

q. Surface Transportation Extension Act of 2012 (P.L. 112-102)

    On March 28, 2012, Transportation and Infrastructure 
Committee Chairman John Mica and two cosponsors--Chairman Camp 
and Representative John Duncan--introduced H.R. 4281, the 
``Surface Transportation Extension Act of 2012.'' On March 29, 
2012, Chairman Camp and Chairman Mica exchanged letters 
acknowledging the jurisdiction of the Ways and Means Committee 
on the bill's tax-related provisions. On March 29, 2012, the 
House passed the bill, under a rule, by a vote of 266-158, and 
the Senate passed it without amendment by voice vote later that 
same day. The President signed the bill into law on March 30, 
2012.
    H.R. 4281 extended through June 30, 2012 the authorization 
of various surface transportation programs under the 
jurisdiction of the Transportation and Infrastructure 
Committee. The tax-related provisions of H.R. 4281 extended 
through June 30, 2012 the Internal Revenue Code's expenditure 
authority for the Highway Trust Fund and generally extended the 
associated excise taxes (which had been scheduled to expire on 
March 31, 2012) through June 30, 2012.

2. TAX RELIEF AND OTHER PROPOSALS DURING THE 112TH CONGRESS (JANUARY 5, 
                         2011 TO MAY 31, 2012)

a. Repealing the Job-Killing Health Care Law Act (H.R. 2)

    On January 5, 2011, Majority Leader Eric Cantor, along with 
Chairman Camp and 150 other cosponsors, introduced H.R. 2, the 
``Repealing the Job-Killing Health Care Law Act.'' On January 
19, 2011, the House passed the bill, as amended, under a rule 
by a vote of 245-189. As of May 31, 2012, the Senate had not 
yet taken up the legislation.
    As passed by the House, H.R. 2 would repeal the ``Patient 
Protection and Affordable Care Act of 2010'' (P.L. 111-148) and 
the health care provisions of the ``Health Care and Education 
Reconciliation Act of 2010'' (P.L. 111-152), including the tax 
provisions contained in those two laws.

b. No Taxpayer Funding for Abortion Act (H.R. 3)

    On January 20, 2011, Representative Christopher Smith and 
161 cosponsors introduced H.R. 3, the ``No Taxpayer Funding for 
Abortion Act.'' The bill was referred to the Judiciary 
Committee, as well as to the Energy and Commerce Committee and 
to the Ways and Means Committee. On March 3, 2011, the 
Judiciary Committee ordered H.R. 3, as amended, reported 
favorably by a vote of 23-14, and the report (H. Rept. 112-38, 
Part 1) was filed on March 17, 2011. On March 16, 2011, by 
letter of request from Chairman Camp, the Subcommittee on 
Select Revenue Measures held a hearing on the tax provisions 
contained in H.R. 3 as ordered reported by the Judiciary 
Committee. Following that hearing, on March 29, 2011, Chairman 
Camp introduced related legislation, H.R. 1232, in order to 
address potential ambiguities with respect to the application 
of certain tax provisions contained in H.R. 3. On March 31, 
2011, the Ways and Means Committee marked up H.R. 1232 and 
ordered it favorably reported, with an amendment, by a vote of 
22-14, and the report (H. Rept. 112-55) was filed on April 6, 
2011. For further information on H.R. 1232, see section 2l. 
Under the rule governing consideration of H.R. 3 on the House 
Floor, an amendment in the nature of a substitute offered by 
Judiciary Committee Chairman Smith and Chairman Camp--which 
substituted the text of H.R. 1232 for the tax provisions of 
H.R. 3 as reported by the Judiciary Committee--was adopted. On 
May 4, 2011, the House passed H.R. 3, as amended by a vote of 
251-175. As of May 31, 2012, the Senate had not yet taken up 
the legislation.
    As ordered reported by the Judiciary Committee on March 3, 
2011, H.R. 3 would not have directly amended the Internal 
Revenue Code. However, it would have affected the Code by 
prohibiting certain tax benefits from being used to pay for 
abortions or for health benefit plans that cover abortions. 
Specifically, the bill sought to prevent abortions from being 
paid for with Federal tax credits or deductions or with funds 
withdrawn on a tax-preferred basis from certain trusts and 
accounts. As passed by the House--reflecting the incorporation 
of the text of H.R. 1232--H.R. 3 would: (1) disallow the 
refundable premium tax credit for coverage under qualified 
health plans that provide coverage for abortion; (2) disallow 
the small employer health insurance expense credit for plans 
that include coverage for abortion; (3) include in gross income 
any amounts used for abortion that are distributed from Archer 
Medical Savings Accounts, Health Savings Accounts, and Health 
Flexible Spending Arrangements (FSAs); and (4) disallow the 
deduction for medical expenses for abortion-related expenses. 
The bill's provisions would not apply to abortions in cases of 
rape, incest, or life-threatening physical condition of the 
mother, and they would not apply to the treatment of injury, 
infection, or other health problems resulting from an abortion.

c. Small Business Tax Cut Act (H.R. 9)

    On March 21, 2012, Majority Leader Eric Cantor introduced 
H.R. 9, the ``Small Business Tax Cut Act.'' On March 28, 2012, 
the Committee held a mark-up on the bill and ordered it 
favorably reported, as amended, by a vote of 21-14, and the 
report (H. Rept. 112-425) was filed on April 10, 2012. On April 
19, 2012, the House passed H.R. 9, as amended, under a rule, by 
a vote of 235-173, with one Member voting ``Present.'' As of 
May 31, 2012, the Senate had not yet taken up the legislation.
    As passed by the House, H.R. 9 would provide all qualified 
small businesses with fewer than 500 employees, regardless of 
whether they are organized as pass-through businesses (e.g., S 
corporations, partnerships, or sole proprietorships) or as C 
corporations, a 20-percent deduction against active business 
income for tax year 2012.

d. Protect Life Act (H.R. 358)

    On January 20, 2011, Representative Joseph Pitts--along 
with 89 cosponsors--introduced H.R. 358, the ``Protect Life 
Act.'' The bill was referred to the Energy and Commerce 
Committee and was sequentially referred to the Ways and Means 
Committee. On September 14, 2011, and September 15, 2011, 
Chairman Camp and Chairman Upton exchanged letters 
acknowledging the jurisdiction of the Ways and Means Committee 
on the bill's tax-related provisions. On October 13, 2011, the 
House passed the bill under a rule by a vote of 251-172. As of 
May 31, 2012, the Senate had not yet taken up the legislation.
    As passed by the House, H.R. 358 would generally prohibit 
Federal funds--including the refundable premium assistance tax 
credit applied toward qualified health plans under Sec. 36B of 
the Internal Revenue Code--from being used to pay for the costs 
of any abortion or to cover any part of the costs of any health 
plan that includes coverage of abortion.

e. Termination of Taxpayer Financing of Presidential Election Campaigns 
        and Party Conventions (H.R. 359)

    On January 20, 2011, Representative Tom Cole, along with 
seven cosponsors--Representative Todd Akin, Representative 
Roscoe Bartlett, Representative Rob Bishop, Representative John 
Campbell, Representative Virginia Foxx, Representative Doug 
Lamborn, and Representative Tom McClintock--introduced H.R. 
359, legislation to terminate taxpayer financing of 
Presidential election campaigns and party conventions. On 
January 26, 2011, the House passed H.R. 359 under a rule by a 
vote of 239-160. As of May 31, 2012, the Senate had not yet 
taken up the legislation.
    As passed by the House, H.R. 359 would amend the Internal 
Revenue Code to terminate: (1) the taxpayer election to 
designate $3 of income tax liability for financing of 
Presidential election campaigns; (2) the Presidential Election 
Campaign Fund; and (3) the Presidential Primary Matching 
Payment Account. The bill would also require the Secretary of 
the Treasury to transfer all amounts in the Presidential 
Election Campaign Fund after its termination to the general 
fund of the Treasury, to be used only for deficit reduction.

f. Protect Medical Innovation Act of 2011 (H.R. 436)

    On January 25, 2011, Representative Erik Paulsen--along 
with 41 cosponsors--introduced H.R. 436, the ``Protect Medical 
Innovation Act of 2011.'' On May 31, 2012, the Committee marked 
up H.R. 436 and ordered it favorably reported, as amended, by a 
vote of 23-11.
    As ordered reported by the Committee, H.R. 436 would repeal 
the excise tax on medical devices imposed under the Patient 
Protection and Affordable Care Act (``PPACA'') (P.L. 111-148) 
and the Health Care and Education Reconciliation Act 
(``HCERA'') (P.L. 111-152). The medical device excise tax, 
which is slated to begin in 2013, is a 2.3 percent excise tax 
on the manufacture or import of certain ``medical devices'' (as 
defined by section 201(h) of the Federal Food, Drug, and 
Cosmetic Act).

g. Scholarships for Opportunity and Results Act (H.R. 471)

    On January 26, 2011, Speaker of the House John Boehner, 
along with five cosponsors--Representative Darrell Issa, 
Representative John Kline, Representative Daniel Lipinski, 
Representative Duncan Hunter, and Representative Trey Gowdy--
introduced H.R. 471, legislation to authorize educational 
scholarships for certain students residing in Washington, D.C. 
On March 30, 2011, the House passed H.R. 471, as amended, under 
a rule by a vote of 225-195. A version of this proposal was 
subsequently enacted into law as part of H.R. 1473, the 
``Department of Defense and Full-Year Continuing Appropriations 
Act, 2011'' (see section 1d). As of May 31, 2012, the Senate 
had not yet taken up the legislation.
    The tax-related provisions of H.R. 471--which were 
subsequently enacted into law as part of H.R. 1473--provide a 
rule of construction stating that the education scholarships 
provided to parents of eligible students under the bill are not 
to be treated as income under Federal tax law.

h. Comprehensive 1099 Taxpayer Protection and Repayment of Exchange 
        Subsidy Overpayments Act of 2011 (H.R. 705)

    On February 15, 2011, Chairman Camp introduced H.R. 705, 
the ``Comprehensive 1099 Taxpayer Protection and Repayment of 
Exchange Subsidy Overpayments Act of 2011.'' On February 17, 
2011, the Committee held a mark-up on the bill and ordered it 
favorably reported, as amended, by a vote of 21-15, and the 
report (H. Rept. 112-16) was filed on February 22, 2011. At the 
request of Chairman Camp in a letter submitted to the Rules 
Committee on February 28, 2011, the text of H.R. 705, as 
reported by the Ways and Means Committee, was subsequently 
substituted for the text of H.R. 4, the ``Small Business 
Paperwork Mandate Elimination Act of 2011.'' On April 14, 2011, 
H.R. 4--as amended to incorporate the text of H.R. 705--was 
signed into law by the President. For further information on 
H.R. 4, see section 1c.
    As reported by the Ways and Means Committee--and 
subsequently enacted into law as H.R. 4--H.R. 705 amends the 
Internal Revenue Code to provide for: (1) the repeal of the 
expanded information reporting requirements enacted in section 
9006 of PPACA (P.L. 111-148) for payments of $600 or more to 
corporations or with respect to gross proceeds for property, 
(2) the repeal of the information reporting requirements with 
respect to real estate expenses enacted in section 2101 of the 
Small Business Jobs Act of 2010 (P.L. 111-240), and (3) an 
increase in the amount of the required repayment of 
overpayments of premium assistance credits for health insurance 
purchased through an exchange.

i. Medical FSA Improvement Act of 2011 (H.R. 1004)

    On March 10, 2011, Representative Charles Boustany--along 
with five cosponsors--introduced H.R. 1004, the ``Medical FSA 
Improvement Act of 2011.'' On May 31, 2012, the Committee 
marked up the bill and ordered it favorably reported, as 
amended, by a vote of 23-6.
    As ordered reported by the Committee, H.R. 1004 would, 
effective for plan years beginning after 2012, allow employees 
with health flexible spending arrangements (FSAs) funded 
through salary reductions to ``cash out'' any remaining balance 
at the end of the year, up to $500, and have it treated it as 
taxable compensation.

j. Airport and Airway Trust Fund Financing Reauthorization Act of 2011 
        (H.R. 1034)

    On March 11, 2011, Chairman Camp introduced H.R. 1034, the 
``Airport and Airway Trust Fund Financing Reauthorization Act 
of 2011.'' On March 16, 2011, the Committee held a mark-up on 
the bill and ordered it favorably reported by voice vote, and 
the report (H. Rept. 112-44, Part I) was filed on March 29, 
2011. As noted in a March 29, 2011 letter from Chairman Camp to 
Rules Committee Chairman David Dreier, the text of H.R. 1034, 
as reported by the Ways and Means Committee, was, at Chairman 
Camp's request, incorporated into the March 22, 2011 Rules 
Committee Print of H.R. 658 prior to that bill's consideration 
by the Rules Committee. For further information on H.R. 658, 
the FAA reauthorization bill that was ultimately enacted into 
law (as amended) on February 14, 2012, see section 1p. For 
further information on other related bills that were also 
passed by the House and signed into law by the President 
following Committee action on H.R. 1034, see sections 1b, 1e, 
1f, 1g, 1i, and 1o, regarding H.R. 1079, H.R. 1893, H.R. 2279, 
H.R. 2553, H.R. 2887, and H.R. 3800, respectively.
    As reported by the Ways and Means Committee, H.R. 1034 
would reauthorize through September 30, 2014 the Internal 
Revenue Code's expenditure authority for the Airport and Airway 
Trust Fund and the excise taxes that support the Airport and 
Airway Trust Fund.

k. Fiscal Responsibility and Retirement Security Act of 2011 (H.R. 
        1173)

    On March 17, 2011, Representative Charles Boustany--along 
with eight cosponsors--introduced H.R. 1173, the ``Fiscal 
Responsibility and Retirement Security Act of 2011.'' The House 
Committee on Energy and Commerce favorably reported the bill, 
as amended, on December 23, 2011 (H. Rept. 112-342, Part 1). On 
January 18, 2012, the Ways and Means Committee marked up the 
bill and ordered it favorably reported by a vote of 23-13, and 
the report (H. Rept. 112-342, Part 2) was filed on January 23, 
2012. On February 1, 2012, the House passed the bill, as 
amended, under a rule, by a vote of 267-159. As of May 31, 
2012, the Senate had not taken up the legislation.
    The bill would repeal the Community Living Assistance 
Services and Supports (CLASS) program, a new long-term care 
insurance entitlement enacted as part of the ``Patient 
Protection and Affordable Care Act of 2010'' (P.L. 111-148). 
While most of the CLASS program is within the jurisdiction of 
the House Energy and Commerce Committee, the statute also 
specifies that, for Federal tax purposes, the CLASS program is 
to be treated as a qualified long-term health insurance 
contract, which implicates the Ways and Means Committee's 
jurisdiction. As part of its repeal of the entire CLASS 
program, H.R. 1173 would repeal the provisions of the CLASS Act 
related to the tax treatment of the program.

l. Amending the Internal Revenue Code of 1986 to eliminate certain tax 
        benefits relating to abortion (H.R. 1232)

    On March 29, 2011, Chairman Camp introduced H.R. 1232, a 
bill to amend the Internal Revenue Code to eliminate certain 
tax benefits relating to abortion. This legislation was 
developed to address potential ambiguities with respect to the 
application of certain tax provisions contained in a related 
bill, the ``No Taxpayer Funding for Abortion Act'' (H.R. 3), 
which was the subject of a March 16, 2011 hearing of the 
Subcommittee on Select Revenue Measures. On March 31, 2011, the 
Ways and Means Committee marked up H.R. 1232 and ordered it 
favorably reported, with an amendment, by a vote of 22-14, and 
the report (H. Rept. 112-55) was filed on April 6, 2011. Under 
the rule governing consideration of H.R. 3 on the House Floor, 
an amendment in the nature of a substitute offered by Judiciary 
Committee Chairman Smith and Chairman Camp--which substituted 
the text of H.R. 1232 for the tax provisions of H.R. 3 as 
reported by the Judiciary Committee--was adopted. On May 4, 
2011, the House passed H.R. 3, as amended to incorporate the 
text of H.R. 1232 as reported by the Ways and Means Committee, 
under that rule by a vote of 251-175. As of May 31, 2012, the 
Senate had not yet taken up the legislation. For further 
information on H.R. 3, see section 2b.
    As reported by the Ways and Means Committee--and 
subsequently included in H.R. 3 as a replacement for that 
bill's tax provisions--H.R. 1232 would: (1) disallow the 
refundable premium tax credit for coverage under qualified 
health plans that provide coverage for abortion; (2) disallow 
the small employer health insurance expense credit for plans 
that include coverage for abortion; (3) include in gross income 
any amounts used for abortion that are distributed from Archer 
Medical Savings Accounts, Health Savings Accounts, and Health 
Flexible Spending Arrangements (FSAs); and (4) disallow the 
deduction for medical expenses for abortion-related expenses. 
The bill's provisions would not apply to abortions in cases of 
rape, incest, or life-threatening physical condition of the 
mother, and they would not apply to the treatment of injury, 
infection, or other health problems resulting from an abortion.

m. Amending the Internal Revenue Code of 1986 to modify the calculation 
        of modified adjusted gross income for purposes of determining 
        eligibility for certain healthcare-related programs (H.R. 2576)

    On July 18, 2011, Representative Diane Black and three 
cosponsors--Representative John Duncan, Jr., Representative 
Peter Roskam, and Representative Kurt Schrader--introduced H.R. 
2576, ``To amend the Internal Revenue Code of 1986 to modify 
the calculation of modified adjusted gross income for purposes 
of determining eligibility for certain healthcare-related 
programs.'' On October 13, 2011, the Committee marked up the 
bill and ordered it favorably reported by a vote of 23-12, and 
the report (H. Rept. 112-254) was filed on October 18, 2011. On 
October 27, 2011, the House passed the bill under a rule by a 
vote of 262-157. Pursuant to H. Res. 448, in the engrossment of 
H.R. 674, the text of H.R. 2576 was added to the end of H.R. 
674.
    The 2010 health care law uses a uniform definition of 
modified adjusted gross income (``MAGI'') to determine 
eligibility for Exchange subsidies, Medicaid, and the 
Children's Health Insurance Program (CHIP). That law's use of 
MAGI as the basis of eligibility determinations understates the 
resources available to some households. The MAGI definition is 
based on adjusted gross income, a tax law term that excludes, 
for income tax purposes, a portion of Social Security benefits. 
As a result, the current health law does not take into account 
the entire Social Security benefit when determining eligibility 
for certain types of government-subsidized health insurance. 
H.R. 2576 would count the entire Social Security benefit, 
rather than just the portion that is taxable for income tax 
purposes, as income for determining eligibility for Exchange 
subsidies, Medicaid, and CHIP. H.R. 2576 would bring the income 
requirements for these health programs into closer alignment 
with the measurement of income for other federal social welfare 
programs, like public housing assistance. H.R. 2576 would not 
affect the tax treatment of Social Security benefits.

n. To reduce Federal spending and the deficit by terminating taxpayer 
        financing of presidential election campaigns and party 
        conventions and by terminating the Election Assistance 
        Commission (H.R. 3463)

    On November 17, 2011, Representative Gregg Harper, along 
with Representative Tom Cole, introduced H.R. 3463, legislation 
to terminate taxpayer financing of Presidential election 
campaigns and party conventions and to terminate the Election 
Assistance Commission. On December 1, 2011, the House passed 
H.R. 3463, under a rule, by a vote of 235-190. As of May 31, 
2012, the Senate had not yet taken up the legislation. For 
further information on a related bill, see section 2e.
    As passed by the House, H.R. 3463 would amend the Internal 
Revenue Code to terminate: (1) the taxpayer election to 
designate $3 of income tax liability for financing of 
Presidential election campaigns; (2) the Presidential Election 
Campaign Fund; and (3) the Presidential Primary Matching 
Payment Account. The bill would also require the Secretary of 
the Treasury to transfer all amounts in the Presidential 
Election Campaign Fund after its termination to the general 
fund of the Treasury. H.R. 3463 also contains non-tax-related 
provisions related to termination of the Election Assistance 
Commission.

o. American Energy and Infrastructure Jobs Financing Act of 2012 (H.R. 
        3864)

    On February 1, 2012, Chairman Camp introduced H.R. 3864, 
the ``American Energy and Infrastructure Jobs Financing Act of 
2012.'' On February 3, 2012, the Committee held a mark-up on 
the bill and ordered the bill favorably reported, as amended, 
by a vote of 20-17, and the report (H. Rept. 112-396, Part 1) 
was filed on February 9, 2012. As noted in a February 7, 2012 
letter from Chairman Camp to Rules Committee Chairman David 
Dreier, the text of H.R. 3864, as ordered reported by the Ways 
and Means Committee (with certain further modifications), was, 
at Chairman Camp's request, incorporated into the February 8, 
2012 Rules Committee Print of H.R. 7 prior to that bill's 
consideration by the Rules Committee. For further information 
on a related bill subsequently passed by the House and signed 
into law by the President following Committee action on H.R. 
3864, see section 1q regarding H.R. 4281. For further 
information on a related bill subsequently passed by the House 
and on which, as of May 31, 2012, a conference with the Senate 
had been convened (with no conference report having yet been 
filed), see section 2p regarding H.R. 4348.
    As reported by the Committee, H.R. 3864 would reauthorize 
through September 30, 2016 expenditure authority for the 
Highway Trust Fund (HTF) and extend through September 30, 2018 
the current Federal excise taxes that fund the HTF. H.R. 3864 
would also restructure the funding sources for the Highway 
Account and Mass Transit Account, which comprise the HTF, and 
deposit certain non-tax revenues into the HTF without 
increasing the deficit.

p. Surface Transportation Extension Act of 2012, Part II (H.R. 4348)

    On April 16, 2012, Transportation and Infrastructure 
Committee Chairman John Mica and two cosponsors--Chairman Camp 
and Representative Lee Terry--introduced H.R. 4348, the 
``Surface Transportation Extension Act of 2012.'' On April 17, 
2012, Chairman Camp and Chairman Mica exchanged letters 
acknowledging the jurisdiction of the Ways and Means Committee 
on the bill's tax-related provisions. On April 18, 2012, the 
House passed the bill as amended, under a rule, by a vote of 
293-127. On April 24, 2012, the Senate amended the bill by 
substituting the House-passed text with the language of S. 1813 
(as amended) and, by unanimous consent, passed the bill as 
amended. On the same date, the Senate requested a conference. 
On April 25, 2012, the House, by unanimous consent, agreed to a 
motion to disagree to the Senate amendment and to agree to a 
conference. As of May 31, 2012, no conference report had yet 
been filed.
    As passed by the House on April 18, 2012, H.R. 4348 would 
extend through September 30, 2012 the authorization of various 
surface transportation programs under the jurisdiction of the 
Transportation and Infrastructure Committee. The tax-related 
provisions of H.R. 4348 would extend through September 30, 2012 
the Internal Revenue Code's expenditure authority for the 
Highway Trust Fund and the associated excise taxes (which, as 
of May 31, 2012, are generally scheduled to expire on June 30, 
2012).

q. Sequester Replacement Reconciliation Act of 2012 (H.R. 5652) / Ways 
        and Means Committee Budget Reconciliation Legislative 
        Recommendations

    On March 29, 2012, the House of Representatives approved H. 
Con. Res. 112, the budget resolution for fiscal year 2013. 
Pursuant to section 201(b)(6) of the budget resolution, the 
Committee on Ways and Means was directed to submit to the 
Committee on the Budget recommendations for changes in law 
within the jurisdiction of the Committee on Ways and Means 
sufficient to reduce the deficit by $1,200,000,000 for the 
period of fiscal years 2012 and 2013; by $23,000,000,000 for 
the period of fiscal years 2012 through 2017; and by 
$53,000,000,000 for the period of fiscal years 2012 through 
2022. On April 18, 2012, in fulfillment of its instructions 
under the budget resolution, the Committee on Ways and Means 
marked up three budget reconciliation legislative 
recommendations and ordered those recommendations favorably 
transmitted to the Committee on the Budget. Two of these 
recommendations were tax provisions and are described below; 
for a description of the other recommendation, see Part I-D. On 
May 9, 2012, the House Budget Committee reported an original 
measure, the ``Sequester Replacement Reconciliation Act of 
2012'' (H.R. 5652; H. Rept. 112-470), which contained the three 
budget reconciliation legislative recommendations that had been 
favorably transmitted by the Committee on Ways and Means. On 
May 10, 2012, the House passed H.R. 5652 by a vote of 218-199, 
with one Member voting ``Present.'' As of May 31, 2012, the 
Senate had not taken up the legislation.
            1. Recapture of Overpayments Resulting From Certain 
                    Federally-Subsidized Health Insurance
    On April 18, 2012, in partial fulfillment of its 
instructions under the budget resolution, the Committee on Ways 
and Means marked up and ordered favorably transmitted to the 
Committee on the Budget a recommendation relating to the 
recapture of overpayments resulting from certain Federally-
subsidized health insurance. This recommendation was ordered 
favorably transmitted without amendment by a voice vote. It was 
subsequently included as subtitle A of title VI of H.R. 5652, 
as passed by the House on May 10, 2012.
    The legislative recommendation favorably transmitted by the 
Committee would require overpayments of certain Federally-
subsidized insurance premium tax credits to be entirely repaid. 
The Patient Protection and Affordable Care Act of 2010 
(``PPACA,'' Pub. L. No. 111-148) and the Health Care and 
Education Reconciliation Act (``HCERA,'' Pub. L. No. 111-152) 
provided for refundable tax credits for certain Federally-
subsidized health insurance policies and capped the amount of 
credit overpayments that can be recouped. The Committee's 
recommendation would repeal section 36B(f)(2)(B) of the 
Internal Revenue Code of 1986, as added by PPACA and 
subsequently amended by Pub. L. No. 111-309 and Pub. L. No. 
112-9, thereby requiring full repayment of such overpayments.
            2. Social Security Number Required To Claim Refundable Tax 
                    Credit
    On April 18, 2012, in partial fulfillment of its 
instructions under the budget resolution, the Committee on Ways 
and Means marked up and ordered favorably transmitted to the 
Committee on the Budget a recommendation relating to Social 
Security Number requirements for the refundable portion of the 
child tax credit. This recommendation was ordered favorably 
transmitted without an amendment by a vote of 22-12. It was 
subsequently included as subtitle B of title VI of H.R. 5652, 
as passed by the House on May 10, 2012.
    The legislative recommendation favorably transmitted by the 
Committee--based on legislation (H.R. 1956) introduced by 
Representative Sam Johnson--would require individuals (or at 
least one spouse in the case of a joint return) to include 
their Social Security Number (SSN) on their tax return in order 
to claim the refundable portion of the child tax credit 
(sometimes referred to as the additional child tax credit 
(ACTC)). The recommendation would also provide the IRS ``math 
error authority'' if a taxpayer fails to meet this requirement, 
permitting the IRS to refuse to pay out the ACTC for returns 
without an SSN, instead of making the payment and later seeking 
to recoup it.

r. Restoring Access to Medication Act (H.R. 5842)

    On May 18, 2012, Representative Lynn Jenkins--along with 
Representative Erik Paulsen and Representative David G. 
Reichert--introduced H.R. 5842, the ``Restoring Access to 
Medication Act.'' On May 31, 2012, the Committee marked up the 
bill and ordered it favorably reported, as amended, by a vote 
of 24-9.
    As ordered reported by the Committee, H.R. 5842 would 
repeal the restrictions, which began in 2011, on the purchase 
of over-the-counter medications through flexible spending 
arrangements (FSAs), health reimbursement arrangements (HRAs), 
health savings accounts (HSAs), and Archer medical savings 
accounts (Archer MSAs) imposed by the Patient Protection and 
Affordable Care Act (``PPACA'') (P.L. 111-148).

s. To amend the Internal Revenue Code of 1986 to improve health savings 
        accounts, and for other purposes (H.R. 5858)

    On May 29, 2012, Representative Wally Herger--along with 
Representative Diane Black--introduced H.R. 5858, a bill to 
amend the Internal Revenue Code of 1986 to improve health 
savings accounts (HSAs), and for other purposes. On May 31, 
2012, the Committee marked up the bill and ordered it favorably 
reported, as amended, by a vote of 21-7.
    As ordered reported by the Committee, H.R. 5858 would (1) 
expand the ``saver's credit'' to cover contributions to HSAs, 
including both direct contributions by taxpayers and salary 
reductions through employer-sponsored cafeteria plans; (2) 
treat HSAs opened within 60 days after the establishment of the 
high-deductible health plan (HDHP) as having been opened on the 
same day as the HDHP; (3) eliminate the marriage penalty in HSA 
catch-up contributions; (4) allow veterans who have service-
connected disabilities to continue to make HSA contributions 
even if they have received VA care during the preceding three 
months; and (5) permit tax-free distributions from HSAs to be 
used for early-retiree health coverage (including surviving 
spouses) provided by a former employer, but only if the 
beneficiary is aged 55-64.

         3. OTHER TAX MATTERS (JANUARY 5, 2011 TO MAY 31, 2012)

a. Tax Reform Hearings (Full Committee)

    On January 20, 2011, the Committee received testimony on 
the economic and administrative burdens imposed by the current 
structure of the Federal income tax from (i) Nina E. Olson, 
National Taxpayer Advocate, Internal Revenue Service; (ii) 
Robert A. McDonald, Chairman of the Board, President, and Chief 
Executive Officer, The Procter & Gamble Company, and Chairman, 
Fiscal Policy Initiative of the Business Roundtable; (iii) 
Warren S. Hudak, President, Hudak & Company, LLC; (iv) Kevin A. 
Hassett, Ph.D., Senior Fellow & Director of Economic Policy 
Studies, American Enterprise Institute; and (v) Martin A. 
Sullivan, Ph.D., Contributing Editor, Tax Analysts.
    On April 13, 2011, the Committee received testimony on how 
the Internal Revenue Code's burdens on individuals and families 
demonstrate the need for comprehensive tax reform from (i) Alan 
Viard, Resident Scholar, American Enterprise Institute; (ii) 
Annette Nellen, CPA, Director, Masters of Science in Taxation 
Program, San Jose State University; (iii) Mark E. Johannessen, 
CFP, Managing Director, Harris SBSB; and (iv) Neil H. Buchanan, 
Associate Professor of Law, The George Washington University.
    On May 12, 2011, the Committee received testimony on the 
need for comprehensive tax reform to help American companies 
compete in the global market and create jobs for American 
workers from (i) Greg Hayes, Senior Vice President and Chief 
Financial Officer, United Technologies Corporation; (ii) Edward 
J. Rapp, Group President & Chief Financial Officer, Caterpillar 
Inc.; (iii) James T. Crines, Executive Vice President, Finance, 
and Chief Financial Officer, Zimmer Holdings, Inc.; (iv) Mark 
A. Buthman, Senior Vice President and Chief Financial Officer, 
Kimberly-Clark Corporation; (v) James R. Hines, Jr., L. Hart 
Wright Collegiate Professor of Law, University of Michigan Law 
School; (vi) Dirk J.J. Suringa, Partner, Covington & Burling 
LLP; and (vii) Jane Gravelle, Senior Specialist in Economic 
Policy, Congressional Research Service.
    On May 24, 2011, the Committee received testimony on how 
other countries have used tax reform to help their companies 
compete in the global market and create jobs from (i) Gary M. 
Thomas, Partner, White & Case; (ii) Frank Schoon, Partner, 
Dutch Desk, International Tax Services, Ernst & Young; (iii) 
Steve Edge, Partner, Slaughter and May; (iv) Jorg Menger, 
Partner, German Desk, International Tax Services, Ernst & 
Young; and (v) Reuven S. Avi-Yonah, Irwin I. Cohn Professor of 
Law, University of Michigan Law School.
    On June 2, 2011, the Committee received testimony on the 
potential benefits to companies and workers of lowering 
marginal tax rates on business income, and the trade-offs that 
such companies might be willing to make given current fiscal 
constraints. The hearing also examined major elements of 
business and corporate taxation in anticipation of future 
efforts to evaluate policy options that might encourage job 
creation in the United States. Testimony was received from (i) 
Ashby T. Corum, Partner, KPMG LLP; (ii) Walter J. Galvin, Vice 
Chairman of the Board, Emerson Electric Co.; (iii) Judy L. 
Brown, Executive Vice President & Chief Financial Officer, 
Perrigo Company; (iv) James H. Zrust, Vice President, Tax, The 
Boeing Company; (v) James Misplon, Vice President, Tax, Sears 
Holdings Management Corporation, testifying on behalf of the 
National Retail Federation; and (vi) Mark Stutman, National 
Managing Partner of Tax Services, Grant Thornton.
    On July 13, 2011, the Committee, jointly with the Senate 
Committee on Finance, received testimony on the taxation of 
debt and equity and the broader economic implications of this 
treatment. At the hearing, JCT staff formally presented two 
reports on the taxation of debt financing relative to equity 
financing. These JCT staff reports were requested by Ways and 
Means Committee Chairman Camp and Senate Finance Committee 
Chairman Baucus at the organizational meeting of the Joint 
Committee on Taxation on March 15, 2011. Testimony was received 
from (i) Mr. Thomas A. Barthold, Chief of Staff, Joint 
Committee on Taxation; (ii) Dr. Mihir A. Desai, Mizuho 
Financial Group Professor of Finance, Harvard Business School; 
(iii) The Honorable Pamela F. Olson, Partner, Skadden, Arps, 
Slate, Meagher & Flom; (iv) Mr. Victor Fleischer, Associate 
Professor of Law, University of Colorado Law School; and (v) 
Dr. Simon Johnson, Ronald A. Kurtz Professor of 
Entrepreneurship, Massachusetts Institute of Technology Sloan 
School of Management.
    On July 26, 2011, the Committee received testimony 
regarding two different consumption tax models. One panel 
discussed the policy arguments for and against adopting the 
FairTax as a replacement for existing federal taxes, and 
another panel examined the advantages and disadvantages of a 
value added tax (VAT), whether as a supplement to or full 
replacement for existing taxes. The hearing explored the 
economic impact of consumption tax systems, as well as issues 
surrounding administration and compliance. Testimony was 
received from (i) Mr. Mike Huckabee, former Governor of 
Arkansas; (ii) Dr. Laurence J. Kotlikoff, Professor of 
Economics, Boston University, Boston, Massachusetts; 
accompanied by Dr. David Tuerck, Executive Director, The Beacon 
Hill Institute, Professor and Chairman, Department of 
Economics, Suffolk University; (iii) Mr. Bruce Bartlett, 
Columnist, Tax Notes, The Fiscal Times, Contributor, The New 
York Times; (iv) Mr. Michael J. Graetz, Columbia Alumni 
Professor of Tax Law, Columbia University; (v) Dr. Rosanne 
Altshuler, Professor and Chair, Economics Department, Rutgers 
University; (vi) Dr. Robert J. Carroll, Principal, Ernst & 
Young LLP; (vii) Mr. Jim White, Director, Tax Issues, 
Government Accountability Office; (viii) Dr. Daniel J. 
Mitchell, Senior Fellow, Cato Institute; and (ix) Dr. Simon 
Johnson, Ronald A. Kurtz Professor of Entrepreneurship, Sloan 
School of Management, Massachusetts Institute of Technology.
    On September 21, 2011, the Committee reviewed JCT's revenue 
estimating methodologies and its ability to analyze the impact 
on economic growth and job creation of comprehensive tax reform 
proposals. The Committee received testimony from (i) Mr. Thomas 
Barthold, Chief of Staff, Joint Committee on Taxation; (ii) Mr. 
Douglas Holtz-Eakin, President, American Action Forum; (iii) 
Mr. John Buckley, Visiting Professor, Georgetown University Law 
Center; and (iv) Mr. William Beach, Director, Center for Data 
Analysis, the Heritage Foundation.
    On December 6, 2011, the Committee, jointly with the Senate 
Committee on Finance, received testimony on the complex 
relationship between the Internal Revenue Code and financial 
products, focusing on the potentially inconsistent tax 
treatment of similar financial products and how the Internal 
Revenue Code has responded to an evolving financial products 
market. At the hearing, staff of the Joint Committee on 
Taxation (JCT) formally presented a report on the tax treatment 
of financial products. This JCT staff report was requested by 
Chairman Camp and Senate Finance Committee Chairman Baucus at 
the organizational meeting of the Joint Committee on Taxation 
on March 15, 2011. Testimony was received from (i) Mr. Thomas 
A. Barthold, Chief of Staff, Joint Committee On Taxation; (ii) 
Mr. Alex Raskolnikov, Charles Evans Gerber Professor of Law and 
Co-chair of the Charles E. Gerber Transactional Studies 
Program, Columbia Law School; (iii) Ms. Andrea S. Kramer, 
Partner, McDermott Will & Emery LLP; and (iv) Mr. David S. 
Miller, Partner, Cadwalader, Wickersham & Taft LLP.
    On February 8, 2012, the Committee held a hearing on the 
interaction of tax and financial accounting on tax reform, 
focusing on whether tax legislation works as intended when 
Congress fails to account for the effects of financial 
accounting on corporate behavior. The Committee received 
testimony from (i) Mr. Michael D. Fryt, Corporate Vice 
President, Tax, FedEx Corporation; (ii) Mr. Mark A. Schichtel, 
Senior Vice President & Chief Tax Officer, Time Warner Cable; 
(iii) Ms. Michelle Hanlon, Associate Professor of Accounting, 
MIT Sloan School of Management; (iv) Mr. Tom S. Neubig, 
National Director, Quantitative Economics and Statistics, Ernst 
& Young LLP; and (v) Mr. Timothy S. Heenan, Vice President, 
Treasury & Tax, Praxair, Inc.
    On March 7, 2012, the Committee held a hearing on the tax 
treatment of closely-held businesses in the context of tax 
reform. The Committee received testimony from (i) Mr. Mark 
Smetana, Chief Financial Officer, Eby-Brown Company; (ii) Mr. 
Dewey W. Martin, CPA, testifying on the behalf of the National 
Federation of Independent Businesses; (iii) Mr. Stefan F. 
Tucker, Partner, Venable, LLP; (iv) Mr. Jeffrey L. Kwall, 
Kathleen and Bernard Beazley Professor of Law, Loyola 
University School of Law; (v) Mr. Tom Nichols, Meissner Tierney 
Fisher & Nichols S.C.; and (vi) Mr. Martin A. Sullivan, 
Contributing Editor, Tax Analysts.
    On April 17, 2012, the Committee held a hearing on tax 
reform and tax-favored retirement accounts. The hearing 
examined whether, as part of comprehensive tax reform, various 
reform options could achieve the three goals of simplification, 
efficiency, and increasing retirement and financial security 
for American families. The Committee received testimony from 
(i) Dr. Jack VanDerhei, Research Director, Employee Benefit 
Research Institute; (ii) Ms. Judy A. Miller, Chief of Actuarial 
Issues and Director of Retirement Policy, American Society of 
Pension Professionals and Actuaries; (iii) Mr. William 
Sweetnam, Principal, Groom Law Group; (iv) Mr. David John, 
Senior Research Fellow in Retirement Security and Financial 
Institutions, The Heritage Foundation; and (v) Mr. Randy H. 
Hardock, Partner, Davis & Harman LLP, testifying on behalf of 
the American Benefits Council.

b. Hearings Held by the Subcommittee on Select Revenue Measures

    On March 3, 2011, the Subcommittee received testimony on 
the special burdens that the Internal Revenue Code imposes on 
small businesses and pass-through entities and the need for 
comprehensive tax reform to address these problems from (i) Dr. 
Robert Carroll, Principal, Qualitative Economics and 
Statistics, Ernst & Young LLP; (ii) Ms. Patricia A. Thompson, 
Chair, Tax Executive Committee, American Institute of Certified 
Public Accountants, Piccerelli, Gilstein & Co. LLP; (iii) Mr. 
Dennis Tarnay, Chief Financial Officer, Lake Erie Electric, 
Inc.; and (iv) Dr. Donald B. Marron, Director, Tax Policy 
Center, The Urban Institute.
    On March 16, 2011, the Subcommittee received testimony on 
tax policy issues raised by H.R. 3, as ordered reported by the 
House Judiciary Committee on March 3, 2011, and by H.R. 358, as 
ordered reported by the House Energy and Commerce Subcommittee 
on Health on February 11, 2011, from Thomas A. Barthold, Chief 
of Staff, Joint Committee on Taxation.
    On June 23, 2011, the Subcommittee received testimony on 
tax reform and foreign investment in the United States from (i) 
Ms. Nancy L. McLernon, President and Chief Executive Officer, 
Organization for International Investment; (ii) Mr. Alexander 
Spitzer, Vice President--Taxes, Nestle Holdings, Inc.; (iii) 
Mr. Claude Draillard, Chief Financial Officer, Dassault Falcon 
Jet Corporation; (iv) Mr. Jeffrey DeBoer, President and Chief 
Executive Officer, The Real Estate Roundtable; (v) Mr. Gary 
Hufbauer, Reginald Jones Senior Fellow, Peterson Institute for 
International Economics; (vi) Mr. Robert Stricof, Partner, 
Deloitte Tax LLP; and (vii) Mr. Bret Wells, Assistant Professor 
of Law, University of Houston Law Center.
    On September 22, 2011, the Subcommittee, along with Ways 
and Means Subcommittee on Oversight, received testimony on the 
intersection of energy policy and tax policy, with a focus on 
the dual priorities of comprehensive tax reform and a 
sustainable energy policy that addresses our economic, 
security, and environmental needs from (i) The Honorable J. 
Russell George, Inspector General, Treasury Inspector General 
for Tax Administration; (ii) Mr. Richard E. Byrd, Jr., 
Commissioner, Wage and Investment Division, Internal Revenue 
Service; (iii) Dr. Donald B. Marron, Director, Tax Policy 
Center, The Urban Institute, (iv) Mr. Kevin Book, Managing 
Director, Research, Clearview Energy Partners, LLC; (v) Mr. 
Neil Z. Auerbach, Founder and Managing Partner, Hudson Clean 
Energy Partners, L.P.; (vi) Mr. Will Coleman, Partner, Mohr 
Davidow Ventures; (v) Mr. Tim Greeff, Political Director, Clean 
Economy Network; (vi) Mr. Andrew J. Littlefair, President and 
Chief Executive Officer, Clean Energy Fuels; (vii) Dr. Lawrence 
B. Lindsey, President and Chief Executive Officer, The Lindsey 
Group; (viii) The Honorable Calvin Dooley, President and Chief 
Executive Officer, American Chemistry Council; (ix) Dr. David 
W. Kreutzer, Research Fellow in Energy Economics and Climate 
Change, The Heritage Foundation; and (x) Mr. Hank Ziomek, 
Director of Sales, Titeflex Corporation.
    On November 17, 2011, the Subcommittee held a hearing 
focusing on the Ways and Means international tax reform 
discussion draft released on October 26, 2011. The Subcommittee 
received testimony from (i) Mr. John L. Harrington, Partner, 
SNR Denton; (ii) Mr. Tim Tuerff, Partner, Deloitte Tax LLP; 
(iii) Mr. David G. Noren, Partner, McDermott, Will & Emery; 
(iv) Mr. Paul W. Oosterhuis, Partner, Skadden, Arps, Slate, 
Meagher & Flom LLP & Affiliates; and (v) Dr. Martin A. 
Sullivan, Contributing Editor, Tax Analysts.
    On February 1, 2012, the Subcommittee, along with the 
Subcommittee on Oversight, received testimony on harbor 
maintenance funding and maritime tax issues. The hearing 
examined the structure of the Harbor Maintenance Trust Fund and 
the Harbor Maintenance Tax, and considered whether U.S. anti-
deferral rules inhibit the expansion of the U.S. shipping 
industry. Testimony was received from (i) The Honorable Michael 
Strain, Commissioner, Louisiana Department of Agriculture & 
Forestry; (ii) Mr. Gary LaGrange, President and Chief Executive 
Officer, Port of New Orleans; (iii) Mr. Steven A. Fisher, 
Executive Director, American Great Lakes Ports Association; 
(iv) Mr. Morten Arntzen, President and Chief Executive Officer, 
Overseas Shipholding Group; (v) Mr. James C. McCurry, Jr., 
Director of Administration, Georgia Ports Authority; and (vi) 
Mr. Michael Leone, Port Director, Massachusetts Port Authority.
    On April 26, 2012, the Subcommittee held a hearing on 
certain expiring tax provisions. The hearing provided Members 
of Congress the opportunity to testify on behalf of specific 
tax proposals they have introduced or cosponsored in the 112th 
Congress related to the extension, modification, or termination 
of one or more tax extenders. Testimony was received from (i) 
Representative Charles F. Bass; (ii) Representative Brian 
Bilbray; (iii) Representative Diane Black; (iv) Representative 
Kevin Brady; (v) Representative Bruce L. Braley; (vi) 
Representative John Campbell; (vii) Representative Donna M. 
Christensen; (viii) Representative Jim Costa; (ix) 
Representative Geoff Davis; (x) Representative Theodore E. 
Deutch; (xi) Representative John Garamendi; (xii) 
Representative Michael G. Grimm; (xiii) Representative Wally 
Herger; (xiv) Representative Jaime Herrera Beutler; (xv) 
Representative Lynn Jenkins; (xvi) Representative Steve King; 
(xvii) Representative Tom Latham; (xviii) Representative Jim 
McDermott; (xix) Representative James P. McGovern; (xx) 
Representative Pedro R. Pierluisi; (xxi) Representative Mike 
Pompeo; (xxii) Representative Tom Reed; (xxiii) Representative 
David G. Reichert; (xxiv) Representative Aaron Schock; (xxv) 
Representative Peter Welch.

                 B. Legislative Review of Trade Issues


  1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS THROUGH MAY 31, 
                                  2012

a. United States-Colombia Trade Promotion Agreement Implementation Act 
        (P.L. 112-42)

    On July 7, 2011, the Committee held an informal mark-up to 
consider a draft bill to implement the United States-Colombia 
Trade Promotion Agreement and accompanying Statement of 
Administrative Action (SAA) and favorably reported them by a 
vote of 22-14, after agreeing to an amendment in the nature of 
a substitute offered by Chairman Camp. On October 3, 2011, 
House Majority Leader Eric Cantor, introduced, for himself and 
Representative Sam Farr (both by request), H.R. 3078, the 
``United States-Colombia Trade Promotion Agreement 
Implementation Act,'' which included an extension of the Andean 
Trade Preference Act. On October 6, 2011, the Committee held a 
formal mark-up session to consider H.R. 3078 and the SAA. The 
Committee approved the bill and favorably reported H.R. 3078 
and the SAA, without amendment, by a recorded vote of 24-12 (H. 
Rept. 112-237). On October 12, 2011, the House passed the bill 
by a recorded vote of 262-167. Also on October 12, 2011, the 
Senate passed the bill by a recorded vote of 66-33. The 
President signed H.R. 3078 into law on October 21, 2011. On May 
15, 2012, the U.S.-Colombia Trade Promotion Agreement entered 
into force.

b. United States-Panama Trade Promotion Agreement Implementation Act 
        (P.L. 112-43)

    On July 7, 2011, the Committee met informally to consider a 
draft bill to implement the United States-Panama Trade 
Promotion Agreement and accompanying Statement of 
Administrative Action (SAA) and favorably reported them by a 
vote of 22-15, after agreeing to an amendment in the nature of 
a substitute offered by Chairman Camp. On October 3, 2011, 
House Majority Leader Eric Cantor introduced, for himself and 
Representative Jim McDermott (both by request), H.R. 3079, the 
``United States-Panama Trade Promotion Agreement Implementation 
Act.'' On October 6, 2011, the Committee held a formal mark-up 
session to consider H.R. 3079 and the SAA. The Committee 
approved the bill and favorably reported H.R. 3079 and the SAA, 
without amendment, by a recorded vote of 32-3 (H. Rept. 112-
238). On October 12, 2011, the House passed the bill by a 
recorded vote of 300-129. Also on October 12, 2011, the Senate 
passed the bill by a recorded vote of 77-22. The President 
signed H.R. 3079 into law on October 21, 2011. The Committee 
continues to work with USTR and the Panamanian government to 
ensure prompt implementation of the Agreement.

c. United States-Korea Free Trade Agreement Implementation Act (P.L. 
        112-41)

    On July 7, 2011, the Committee met informally to consider 
draft legislation to implement the United States-Korea Free 
Trade Agreement and accompanying statement of Administrative 
Action (SAA) and favorably reported them by a vote of 22-15 
after agreeing to an amendment in the nature of a substitute 
offered by Chairman Camp. On October 3, 2011, House Majority 
Leader Eric Cantor introduced, for himself and Representative 
Sander Levin (both by request), H.R. 3080, the ``United States-
Korea Free Trade Agreement Implementation Act.'' On October 6, 
2011, the Committee held a formal mark-up session to consider 
H.R. 3080 and SAA. The Committee approved the bill and 
favorably reported H.R. 3080 and the SAA, without amendment, by 
a recorded vote of 31-5 (H. Rept. 112-239). On October 12, 
2011, the House passed the bill by a recorded vote of 278-151. 
Also on October 12, 2011, the Senate passed the bill by a 
recorded vote of 83-15. The President signed H.R. 3080 into law 
on October 21, 2011. On February 21, 2012, USTR Kirk sent the 
Committee a letter stating the Administration's intent to enter 
the U.S.-Korea FTA into force on March 15, 2012, and stating 
the Administration's commitment to address certain outstanding 
issues. The Agreement subsequently entered into force on March 
15, 2012.

d. To extend the Generalized System of Preferences and for other 
        purposes (P.L. 112-40)

    On August 2, 2011, Chairman Dave Camp introduced, for 
himself and Ranking Member Levin, Chairman Brady and Ranking 
Member McDermott, H.R. 2832, ``To extend the Generalized System 
of Preferences, and for other purposes,'' which included a 
reauthorization of the Generalized System of Preferences. On 
August 7, 2011, the House passed H.R. 2832 under suspension of 
the rules by voice vote. On August 21, 2011, the Senate passed 
an amended version of H.R. 2832, including the Trade Adjustment 
Assistance Extension Act of 2011, by a vote of 70-27. On 
October 12, 2011, the House agreed to the Senate amendment by 
recorded vote 307-122. On October 21, 2011, the President 
signed H.R. 2832, as amended, into law.

e. Burma Sanctions Renewal (P.L. 112-36)

    On May 26, 2011, Representative Joe Crowley introduced H.J. 
Res. 66, ``Approving the renewal of import restrictions 
contained in the Burmese Freedom and Democracy Act of 2003.'' 
On July 20, 2011, the House passed the joint resolution, under 
suspension of the rules, by voice vote. On September 15, 2011, 
the Senate passed the joint resolution, with an amendment, by 
unanimous consent. There was no further action on H.J. Res. 66. 
The text of H.J. Res 66 was included in H.R. 2608, ``Continuing 
Appropriations Act, 2012.'' On September 21, the House failed 
to pass H.R. 2608 by a recorded vote of 195-230. On September 
23 (legislative day, September 22), 2011, the House again voted 
on H.R. 2608 and passed the bill, by a recorded vote of 219-
203. On September 26, 2011, the Senate passed H.R. 2608, with 
an amendment, by a recorded vote of 79-12. On September 30, 
2011, the House passed H.R. 2017, ``Continuing Appropriations 
Act, 2012,'' which included the text of H.J. Res. 66. The 
President signed H.R. 2017 into law on September 30. On October 
4, 2011, the House passed H.R. 2608, as amended by the Senate, 
by a recorded vote of 352-66. The President signed H.R. 2608 
into law on October 4, 2011. On May 28, 2012, Representative 
Joe Crowley introduced H.J. Res 109 to renew sanctions against 
Burma under the Burmese Freedom and Democracy Act of 2003, 
amended by the Tom Lantos Block Burmese JADE (Junta's Anti-
Democratic Efforts) Act of 2008. The existing statutory 
sanctions on Burma will expire on July 27, 2012.

f. Ultralight Aircraft Smuggling Prevention Act of 2012 (P.L. 112-93)

    On January 23, 2012, Representative Gabrielle Giffords and 
Representative Jeff Flake introduced H.R. 3801, ``the 
Ultralight Aircraft Smuggling Prevention Act of 2012.'' On 
January 25, 2012, House passed the bill under suspension of the 
rules by a vote of 408-0. The Senate passed the bill without 
amendment by unanimous consent on January 26, 2012. The 
President signed the bill into law on February 10, 2012.
    H.R. 3801 amended the Tariff Act of 1930 with respect to 
aviation smuggling to extend its already existing criminal 
penalties to the use of ultralight planes in aviation 
smuggling. On January 25, 2012, Chairman Camp exchanged letters 
with Chairman Howard McKeon of the Committee on Armed Services 
waiving claims for jurisdiction on this bill but not 
jurisdictional claims over the subject matter in the future.

g. To apply the countervailing duty provisions of the Tariff Act of 
        1930 to nonmarket economy countries, and for other purposes 
        (P.L. 112-99)

    On February 29, 2012, Chairman Dave Camp, Ranking Member 
Levin and 128 cosponsors introduced H.R. 4105, ``To apply the 
countervailing duty provisions of the Tariff Act of 1930 to 
nonmarket economy countries, and for other purposes.'' On March 
6, 2012, the House passed the bill under suspension of the 
rules by a vote of 370-39. The Senate passed the bill by 
unanimous consent on March 7, 2012, and the President signed 
the bill into law on March 13, 2012.
    H.R. 4105 amended the Tariff Act of 1930 to provide the 
Department of Commerce the authority to impose countervailing 
duties on imports into the United States from a nonmarket 
economy country subsidizing, directly or indirectly, the 
manufacture, production, or export of merchandise that 
materially injures, or threatens material injury, to a U.S. 
industry. In cases in which the Commerce Department applies 
both an antidumping and countervailing duty with respect to a 
product from a nonmarket economy country, the bill also 
requires the Department to reduce the antidumping duty by the 
amount of the estimated increase in the dumping margin as the 
result of a countervailed subsidy to the extent that such 
increase can be reasonably estimated.

h. Border Tunnel Prevention Act of 2012 (P.L. 112-127)

    On March 1, 2012, Representative Silvestre Reyes introduced 
H.R. 4119, the ``Border Tunnel Prevention Act of 2012'' to 
provide for penalties for use, attempt to construct, or 
financing of construction of an unauthorized tunnel that 
crosses the international border between the United States and 
another country. On May 15, 2012, Chairman Camp exchanged 
letters with Chairman Lamar Smith of the Judiciary Committee 
reflecting the agreement of the Committees to strip the 
provisions in the bill that were in the jurisdiction of the 
Committee on Ways and Means, relating to civil asset 
forfeiture. That same day, the House passed the bill under 
suspension of the rules by a vote of 416-4. The Senate passed 
the bill on May 17, 2012, without amendment, by unanimous 
consent, and the President signed the bill into law on June 5, 
2012.

2. IMPLEMENTATION OF TRADE AGREEMENTS WITH COLOMBIA, PANAMA, AND SOUTH 
                                 KOREA

    In preparation for legislative action to implement the 
trade agreements with Colombia, Panama, and South Korea, the 
Committee held a hearing on January 25, 2011, on Congressional 
consideration of these trade agreements and the benefits that 
they will bring to American businesses, farmers, workers, 
consumers, and the U.S. economy. The hearing also explored 
developments with each of these countries that have occurred 
since the trade agreements were signed in 2006 and 2007. The 
Committee received testimony from (i) Roy Paulson, President, 
Paulson Manufacturing Corporation, on behalf of the National 
Association of Manufacturers; (ii) Bob Stallman, President, 
American Farm Bureau Federation; (iii) Michael L. Ducker, Chief 
Operating Officer and President, International, FedEx Express; 
(iv) William J. Toppeta, President, International, MetLife; (v) 
Stephen E. Biegun, Corporate Officer and Vice President of 
International Governmental Affairs, Ford Motor Company.
    On January 27, 2011, Chairman Camp requested that the 
International Trade Commission (ITC) conduct a study assessing 
the supplemental autos agreement reached by USTR with South 
Korea. The ITC released that report publicly on April 7, 2011.
    On February 9, 2011, the Committee held a hearing on 
current trade issues, including the trade agreements with 
Colombia, Panama, and South Korea. Ambassador Kirk testified 
before the Committee.
    On March 17, 2011, the Subcommittee on Trade held a hearing 
focusing on Congressional consideration of the trade agreement 
with Colombia. The hearing addressed the economic benefits this 
agreement will bring to American businesses, farmers, workers, 
consumers, and the U.S. economy. In addition, the hearing 
examined the national security and geopolitical implications of 
the agreement and explored developments within Colombia that 
have occurred since the trade agreement was concluded. The 
Subcommittee received testimony from (i) Ambassador Miriam 
Sapiro, Deputy U.S. Trade Representative, Office of the United 
States Trade Representative; (ii) The Honorable Robert D. 
Hormats, Under Secretary for Economic, Energy & Agricultural 
Affairs, U.S. Department of State; (iii) The Honorable Thomas 
C. Dorr, President & Chief Executive Officer, U.S. Grains 
Council, and Former Under Secretary for Rural Development, U.S. 
Department of Agriculture; (iv) William D. Marsh, Vice 
President Legal, Western Hemisphere, Baker Hughes, Inc. on 
behalf of Baker Hughes, Inc. and the National Association of 
Manufacturers; (v) Ambassador Peter F. Romero President and 
Chief Executive Officer, Experior Advisory LLC, Former 
Assistant Secretary for Western Hemisphere Affairs, U.S. 
Department of State, and Former U.S. Ambassador to Ecuador; 
(vi) Adam Isaacson, Director, Regional Security Policy Program, 
Washington Office on Latin America; (vii) General Barry R. 
McCaffrey, USA (Retired), President, BR McCaffrey Associates, 
LLC, Former Director of the Office of National Drug Control 
Policy, and Former Commander of the U.S. Southern Command.
    On March 30, 2011, the Subcommittee on Trade held a hearing 
focusing on Congressional consideration of the trade agreement 
with Panama. The hearing addressed the economic benefits this 
agreement will bring to American businesses, farmers, workers, 
consumers, and the U.S. economy. In addition, the hearing 
examined the national security and geopolitical implications of 
the agreement, as well as action taken by Panama to address tax 
transparency. The Subcommittee received testimony from (i) 
Ambassador Miriam Sapiro, Deputy U.S. Trade Representative, 
Office of the United States Trade Representative; (ii) Doug 
Oberhelman, Chairman and Chief Executive Officer, Caterpillar 
Inc. on behalf of Caterpillar Inc., the U.S. Chamber of 
Commerce, the National Association of Manufacturers, the 
Business Roundtable, and the Latin America Trade Coalition; 
(iii) Gary LaGrange, President and Chief Executive Officer, 
Port of New Orleans; (iv) Doug Wolf, President, National Pork 
Producers Council; (v) Jasper Sanfilippo, President and Chief 
Operating Officer, John B. Sanfilippo & Son, Inc.; (vi) Hal S. 
Shapiro, Partner, Akin Gump Strauss Hauer & Feld LLP, 
testifying in an individual capacity.
    On April 7, 2011, the Subcommittee on Trade held a hearing 
focusing on Congressional consideration of the trade agreement 
with South Korea. The hearing addressed the economic benefits 
this agreement will bring to American businesses, farmers, 
workers, consumers, and the U.S. economy. In addition, the 
hearing examined the national security and geopolitical 
implications of the agreement and developments that have 
occurred since the trade agreement was concluded, particularly 
the supplemental agreement reached between the United States 
and South Korea relating to trade in autos. The Subcommittee 
received testimony from (i) Ambassador Demetrios Marantis, 
Deputy U.S. Trade Representative, Office of the United States 
Trade Representative; (ii) William Rhodes, Chairman, U.S.-Korea 
Business Council; President and Chief Executive Officer, 
William R. Rhodes Global Advisors, LLC; Senior Advisor to 
Citigroup, on behalf of the U.S.- Korea Business Council and 
the U.S.-Korea FTA Business Coalition; (iii) John A. Schoch, 
Jr., President and Chief Executive Officer, Profile Products 
LLC, on behalf of the United States Chamber of Commerce; (iv) 
Robert Holleyman, President and Chief Executive Officer, 
Business Software Alliance; (v) Ambassador Thomas Hubbard, 
Senior Director for Asia, McLarty Associates and Former 
Ambassador to South Korea.
    On April 18, 2011, Chairman Camp led a bipartisan 
delegation of Members to Bogota, Colombia, to assess the 
benefits of the trade agreement with Colombia as well as 
progress made by Colombia to address its labor law and 
conditions, as well as protection against, and prosecution of, 
labor violence.
    On July 7, 2011, the Committee on Ways and Means 
considered, in an informal mark-up session, draft legislation 
to implement the trade agreements with Colombia, Panama, and 
South Korea and draft statements of administration action. The 
Committee conducted this informal markup to provide advice to 
the Administration on the implementing bills and statements of 
administrative action. The Committee approved draft legislation 
to implement the trade agreement with Colombia by a vote of 22-
14, after agreeing to an amendment in the nature of a 
substitute offered by Chairman Camp. The Committee approved 
draft legislation to implement the trade agreement with Panama 
by a vote of 22-15, after agreeing to an amendment in the 
nature of a substitute offered by Chairman Camp. The Committee 
approved draft legislation to implement the trade agreement 
with South Korea by a vote of 22-15, after agreeing to an 
amendment in the nature of a substitute offered by Chairman 
Camp.
    On October 3, 2011, House Majority Leader Eric Cantor 
introduced, for himself and Representative Sam Farr (both by 
request), H.R. 3078, the ``United States-Colombia Trade 
Promotion Agreement Implementation Act''; House Majority Leader 
Eric Cantor introduced for himself and Representative Jim 
McDermott (both by request), H.R. 3079, the ``United States-
Panama Trade Promotion Agreement Implementation Act''; and 
House Majority Leader Eric Cantor introduced, for himself and 
Representative Sander Levin (both by request), H.R. 3080, the 
``United States-Korea Free Trade Promotion Agreement 
Implementation Act.''
    On October 6, 2011, the Committee held a formal mark-up 
session to consider H.R. 3078, H.R. 3079, and H.R. 3080. The 
Committee ordered H.R. 3078 favorably reported, without 
amendment, by a recorded vote of 24-12. The Committee ordered 
H.R. 3079 favorably reported, without amendment, by a recorded 
vote of 32-3. The Committee ordered H.R. 3080 favorably 
reported, without amendment, by a recorded vote of 31-5.
    On October 12, 2011, considering all three bills under a 
closed rule that allowed for no amendments, the House passed 
H.R. 3078 by a recorded vote of 262-167, H.R. 3079 by a 
recorded vote of 300-129, and H.R. 3080 by a recorded vote of 
278-151.
    Also on October 12, 2011, the Senate passed H.R. 3078 by a 
recorded vote of 66-33, H.R. 3079 by a recorded vote of 77-22, 
and H.R. 3080 by a recorded vote of 83-15.
    The President signed H.R. 3078, H.R. 3079, and H.R. 3080 
into law on October 21, 2011.
    On February 21, 2012, USTR Kirk sent the Committee a letter 
stating the Administration's intent to enter the U.S.-Korea FTA 
into force on March 15, 2012, and stating the Administration's 
commitment to address certain outstanding issues. The Agreement 
subsequently entered into force on March 15, 2012.
    On February 29, 2012, the Committee held a hearing on 
current trade issues, including on the status of implementation 
of the U.S.-Colombia Trade Promotion Agreement, U.S.-Panama 
Trade Promotion Agreement, and U.S.-Korea Free Trade Agreement.
    On May 15, 2012, the U.S.-Colombia Trade Promotion 
Agreement entered into force.
    The Committee continues to work with USTR and the 
Panamanian government to ensure prompt implementation of the 
Agreement.

                     3. ANDEAN TRADE PREFERENCE ACT

    On February 10, 2011, Chairman Camp introduced H.R. 622, 
``To extend the Andean Trade Preference Act, and for other 
purposes,'' which included an extension of the Andean Trade 
Preferences Act (ATPA). ATPA expired on February 12, 2011. No 
further action was taken on H.R. 622.
    On October 3, 2011, House Majority Leader Eric Cantor 
introduced, for himself and Representative Sam Farr (both by 
request), H.R. 3078, the ``United States-Colombia Trade 
Promotion Agreement Implementation Act,'' which included an 
extension of ATPA through July 31, 2013, retroactive to 
February 13, 2011. On October 6, 2011, the Committee held a 
formal mark-up session to consider H.R. 3078. The Committee 
ordered H.R. 3078 favorably reported, without amendment, by a 
recorded vote of 24-12.
    On October 12, 2011, considering the bill under a closed 
rule that allowed for no amendments, the House passed H.R. 3078 
by a recorded vote of 262-167. Also on October 12, 2011, the 
Senate passed H.R. 3078 by a recorded vote of 66-33. The 
President signed H.R. 3078 into law on October 21, 2011.

                  4. GENERALIZED SYSTEM OF PREFERENCES

    On August 2, 2011, Chairman Dave Camp introduced, for 
himself and Ranking Member Levin, Chairman Brady and Ranking 
Member McDermott, H.R. 2832, ``To extend the Generalized System 
of Preferences, and for other purposes,'' which included a 
reauthorization of the Generalized System of Preferences. On 
August 7, 2011, the House passed H.R. 2832 under suspension of 
the rules by voice vote. On August 21, 2011, the Senate passed 
an amended version of H.R. 2832 by a vote of 70-27. On October 
12, 2011, the House agreed to the Senate amendment by recorded 
vote 307-122. On October 21, 2011, the President signed H.R. 
2832 into law.

          5. TRADE ADJUSTMENT ASSISTANCE EXTENSION ACT OF 2011

    On August 2, 2011, Chairman Dave Camp introduced, for 
himself and Representatives Kevin Brady, Sander Levin, and Jim 
McDermott, H.R. 2832, ``To extend the Generalized System of 
Preferences, and for other purposes.'' On August 7, 2011, the 
House passed H.R. 2832 under suspension of the rules by voice 
vote. On August 21, 2011, the Senate passed an amended version 
of H.R. 2832, including the Trade Adjustment Assistance 
Extension Act of 2011, by a vote of 70-27. On October 12, 2011, 
the House agreed to the Senate amendment by recorded vote 307-
122. On October 21, 2011, the President signed H.R. 2832 into 
law.

                      6. WORLD TRADE ORGANIZATION

    On February 9, 2011, the Committee held a hearing on the 
U.S. trade agenda. Among the current trade issues covered were 
the prospect for trade expansion in agriculture, industrial 
goods, and services through the Doha Round negotiations at the 
World Trade Organization (WTO) and the issues surrounding 
Russia's efforts to accede to the WTO. Ambassador Kirk 
testified before the Committee on the Administration's views on 
these issues.
    On December 14-18, 2011, the Committee conducted a 
bipartisan staff delegation to the Eighth Ministerial 
Conference of the World Trade Organization in Geneva, 
Switzerland. The staffdel participated in the Ministerial 
Conference, including meetings with trade ministers from WTO 
member countries, U.S. officials, and business leaders.
    On February 29, 2012, the Committee held a hearing on 
current trade issues, including Russia's accession to the WTO, 
WTO negotiations, and ``post-Doha'' issues such as an 
international services trade agreement, Information Technology 
Agreement (ITA) expansion, and a trade facilitation agreement.
    On March 26-29, 2012, the Committee conducted a bipartisan 
staff delegation to Geneva, Switzerland, to participate in the 
Symposium on Exchange Rate Policies and Trade being hosted by 
the World Trade Organization (WTO) Working Group on Trade, 
Debt, and Finance and to meet with officials from other WTO 
member countries, WTO secretariat staff, and U.S. officials.

                             7. ENFORCEMENT

    On February 9, 2011, the Committee held a hearing on the 
U.S. trade agenda. Among the current trade issues covered were 
the full range of issues impeding American companies from 
selling U.S. goods and services in China and distorting trade 
flows through unfair trade practices. In addition, the hearing 
addressed the management of trade disputes and other trade 
issues. Ambassador Kirk testified before the Committee on the 
Administration's views on these issues.
    On February 29, 2012, the Committee held a hearing on 
current trade issues, including efforts by the Administration 
to address barriers to trade. Ambassador Kirk testified before 
the Committee on the Administration's views on these issues.
    On February 29, 2012, Chairman Dave Camp, Ranking Member 
Levin and 128 cosponsors introduced H.R. 4105, ``to apply the 
countervailing duty provisions of the Tariff Act of 1930 to 
nonmarket economy countries, and for other purposes.'' On March 
6, 2012, the House passed the bill under suspension of the 
rules by a vote of 370-39. The Senate passed the bill by 
unanimous consent on March 7, 2012, and the President signed 
the bill into law on March 13, 2012 (P.L. 112-99).

             8. THE TRANS-PACIFIC PARTNERNSHIP NEGOTIATIONS

    On February 9, 2011, the Committee held a hearing on the 
U.S. trade agenda. Among the current trade issues covered were 
the structure, content, and prospect for the ongoing Trans-
Pacific Partnership negotiations. Ambassador Kirk testified 
before the Committee on the Administration's views on these 
issues.
    On November 10-11, 2011, Ranking Member Levin, Trade 
Subcommittee Chairman Brady and Ranking Member McDermott 
attended the APEC Summit in Honolulu, Hawaii. The delegation 
met with numerous foreign trade ministers and private sector 
representatives to discuss the importance of increasing U.S. 
economic engagement in the Asia-Pacific region, the status of 
the TPP negotiations, and various bilateral issues.
    On December 14, 2011, the Subcommittee held a hearing on 
the Trans-Pacific Partnership (TPP) negotiations. The 
Subcommittee received testimony from (i) Ambassador Demetrios 
Marantis, Deputy U.S. Trade Representative, Office of the 
United States Trade Representative; (ii) Devry S. Boughner, 
Director, International Business Relations on behalf of 
Cargill, Inc. and the U.S. Business Coalition for TPP; (iii) 
Angela Marshall Hofmann, Vice President, Global Integrated 
Sourcing and Trade Wal-Mart Stores; and (iv) Michael Wessel, 
President, The Wessel Group. The hearing focused on the status 
and future of the ongoing TPP agreement negotiations as well as 
the potential benefits of the agreement for U.S. companies, 
workers, and farmers. The hearing also explored how the TPP 
agreement will be a ``21st century agreement'' by addressing 
barriers to trade beyond tariffs and increasing trade 
facilitation.
    On February 29, 2012, the Committee held a hearing on 
current trade issues, including the status of the TPP 
negotiations, the potential benefits of a TPP agreement for the 
United States, and the prospect for Canada, Japan, and Mexico 
to join the TPP negotiations. Ambassador Kirk testified before 
the Committee on the Administration's views on these issues.

                 9. OTHER BILATERAL AND REGIONAL ISSUES

China

    On February 9, 2011, the Committee held a hearing on the 
U.S. trade agenda. Among the current trade issues covered was 
the full range of issues impeding American companies from 
selling U.S. goods and services in China and distorting trade 
flows through unfair trade practices. United States Trade 
Representative Ron Kirk testified. On May 6, 2011, Chairman 
Camp led a letter signed by a majority of Committee Members to 
Secretaries Geithner, Clinton, and Locke, and Ambassador Kirk 
discussing systemic problems in U.S.-China trade relations, 
including issues related to China's consistent lack of 
protection and enforcement of U.S. intellectual property 
rights, indigenous innovation requirements, use of industrial 
subsidies, export restraints on key products such as rare earth 
minerals, and currency misalignment. In that letter, the 
Members asked the Administration to develop metrics for 
assessing China's progress on these issues.
    On May 10, 2011, Committee Members met with Vice Premier 
Wang Qishan to discuss the U.S.-China trade relationship.
    On October 25, 2011, the Committee held a hearing focusing 
on the U.S.-China economic relationship, including both the 
significant opportunities presented by the Chinese market as 
well as the barriers that U.S. companies, farmers, and workers 
continue to face. The hearing explored the Administration's 
plans to address China's persistent barriers to trade and 
investment. The Committee received testimony from (i) Under 
Secretary Lael Brainard, Under Secretary of International 
Affairs, U.S. Department of Treasury; and (ii) Ambassador 
Demetrios Marantis, Deputy U.S. Trade Representative.
    On November 17, 2011, all Members of the Committee sent a 
letter to Ambassador Kirk and Secretary Bryson highlighting the 
need to address longstanding and specific concerns, improve 
U.S. market access in China, use commercially meaningful 
metrics to measure the effectiveness of commitments, and 
further China's rebalancing of its economy.
    On January 31, 2012, Chairman Dave Camp and Senate Finance 
Committee Chairman Max Baucus sent a letter to the 
Administration encouraging it to pressure China to stop 
unfairly undervaluing its currency at a World Trade 
Organization (WTO) symposium in March. In the letter, Camp and 
Baucus noted that China has actively blocked currency 
undervaluation discussions at the WTO and emphasized that 
China's unfair trade practices, including its currency 
undervaluation, cost U.S. jobs.
    On February 29, 2012, the Committee held a hearing on 
current trade issues, including the challenges and 
opportunities presented by the U.S. economic relationship with 
China. Ambassador Kirk testified before the Committee on the 
Administration's views on these issues.
    On March 1, 2012, the Committee held a meeting with 
Treasury Secretary Geithner, Commerce Secretary Bryson, and 
United States Trade Representative Ambassador Kirk about the 
Administration's China economic policy. The meeting provided an 
opportunity for Committee Members to have a bipartisan and 
candid, off-the-record discussion with the Administration about 
its China economic policy.
    On March 26-29, 2012, the Committee conducted a bipartisan 
staff delegation to Geneva, Switzerland, to participate in the 
Symposium on Exchange Rate Policies and Trade being hosted by 
the World Trade Organization (WTO) Working Group on Trade, 
Debt, and Finance and to meet with officials from other WTO 
member countries, WTO secretariat staff, and U.S. officials.
    On April 27, 2012, Republican Members of the Ways and Means 
Committee sent a letter to the Administration concerning the 
meeting of the U.S.-China Strategic & Economic Dialogue (S&ED) 
to be held in early May. The letter highlighted key priorities 
for these meetings, including the need to address long-standing 
and specific concerns, improve U.S. market access in China, 
further China's rebalancing of its economy, and restart 
bilateral investment treaty negotiations.
    The Committee has held regular staff consultations with 
USTR and the Treasury and Commerce Departments regarding U.S.-
China issues.

Russia

    On February 9, 2011, the Committee held a hearing on 
current trade issues, including the issues surrounding Russia's 
efforts to accede to the WTO, in preparation for considering 
legislation, at the appropriate time, to graduate Russia from 
the Jackson-Vanik amendment and grant it Permanent Normal Trade 
Relations. Ambassador Kirk testified before the Committee on 
the Administration's views on this issue.
    On October 31, 2011, Chairman Camp and Ranking Member 
Levin, along with Senators Baucus and Hatch, sent a letter to 
the Administration regarding Russia's accession to the WTO. The 
letter explained the importance for Russia's WTO accession 
agreement to adequately address a number of issues of concern.
    On February 29, 2012, the Committee held a hearing on 
current trade issues, including the issues surrounding Russia's 
accession to the WTO and consideration of legislation to 
graduate Russia from the Jackson-Vanik amendment and grant it 
Permanent Normal Trade Relations. Ambassador Kirk testified 
before the Committee on the Administration's views on this 
issue.

Burma

    On May 26, 2011, Representative Joe Crowley introduced H.J. 
Res 66 to renew sanctions against Burma under the Burmese 
Freedom and Democracy Act of 2003, amended by the Tom Lantos 
Block Burmese JADE (Junta's Anti-Democratic Efforts) Act of 
2008. On July 20, 2011, the House passed the joint resolution, 
under suspension of the rules, by voice vote. On September 15, 
2011, the Senate passed the joint resolution, with an 
amendment, by unanimous consent. There was no further action on 
H.J. Res. 66. The text of H.J. Res 66 was included in H.R. 
2608, ``Continuing Appropriations Act, 2012.'' On September 21, 
the House failed to pass H.R. 2608 by a recorded vote of 195-
230. On September 23 (legislative day, September 22), 2011, the 
House again voted on H.R. 2608 and passed the bill, by a 
recorded vote of 219-203. On September 26, 2011, the Senate 
passed H.R. 2608, with an amendment, by a recorded vote of 79-
12. On September 30, 2011, the House passed H.R. 2017, 
``Continuing Appropriations Act, 2012,'' which included the 
text of H.J. Res. 66. The President signed H.R. 2017 into law 
on September 30. On October 4, 2011, the House passed H.R. 
2608, as amended by the Senate, by a recorded vote of 352-66. 
The President signed H.R. 2608 into law on October 4, 2011. The 
sanctions on Burma were renewed effective July 26, 2011, by 
both H.R. 2017 and H.R. 2608.
    On May 28, 2012, Representative Joe Crowley introduced H.J. 
Res 109 to renew sanctions against Burma under the Burmese 
Freedom and Democracy Act of 2003, amended by the Tom Lantos 
Block Burmese JADE (Junta's Anti-Democratic Efforts) Act of 
2008. The existing statutory sanctions on Burma will expire on 
July 27, 2012.

Iran

    On May 13, 2011, Representative Ileana Ros-Lehtinen 
introduced H.R. 1905, the ``Iran Threat Reduction Act of 
2011.'' On June 3, 2011, Representative Ileana Ros-Lehtinen 
introduced H.R. 2105, the ``Iran, North Korea, and Syria 
Nonproliferation Reform and Modernization Act of 2011.'' On 
November 2, 2011, the House Foreign Affairs Committee marked-up 
both H.R. 1905 and H.R. 2105, including making amendments, 
through the Chairman's amendments, to sections within Ways and 
Mean's jurisdiction. After extensive negotiations, the House 
Foreign Affairs Committee agreed to amend both bills in 
sections within Ways and Mean's jurisdiction to address the 
Committee's concerns.
    On December 14, 2011, the House passed H.R. 2105, under 
suspension of the rules, by a vote of 418-2. Also on December 
14, 2011, the House passed H.R. 1905, under suspension of the 
rules, by a vote of 410-11. On May 21, 2012, the Senate passed 
H.R. 1905, with amendments, by voice vote. No further action 
has been taken to date.

Rwanda

    On February 19, 2008, the United States and Rwanda signed 
the U.S.-Rwanda Bilateral Investment Treaty (``Treaty Between 
the Government of the United States of America and the 
Government of the Republic of Rwanda Concerning the 
Encouragement and Reciprocal Protection of Investment''). On 
September 26, 2011, the U.S. Senate passed the treaty by 
unanimous consent.

Bolivia

    On November 7, 2011, Chairman Camp sent a letter to 
Secretary Clinton and Ambassador Kirk expressing concern about 
the Administration's decision to conclude and sign a U.S.-
Bolivia framework Agreement.

Taiwan

    On March 21, 2012, Chairman Camp and House Foreign Affairs 
Committee Chairman Ros-Lehtinen exchanged letters regarding 
H.R. 2918, the ``Taiwan Policy Act,'' which contains provisions 
affecting the Committee's tax and trade jurisdiction. The 
Committee's concerns were addressed, and the Committee agreed 
to forego action in order to expedite floor consideration. At 
the time of this report, H.R. 2918 has not been considered by 
the full House.

                 C. Legislative Review of Health Issues


1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS (JANUARY 5, 2011 TO 
                             MAY 31, 2012)

a. Comprehensive 1099 Taxpayer Protection and Repayment of Exchange 
        Subsidy Overpayments Act of 2011 (P.L. 112-9)

    On January 12, 2011, House Administration Committee 
Chairman Dan Lungren and 245 cosponsors introduced H.R. 4, the 
``Small Business Paperwork Mandate Elimination Act of 2011.'' 
On February 17, 2011, the Committee marked up the bill and 
ordered it favorably reported without amendment by voice vote, 
and the report (H. Rept. 112-15) was filed on February 22, 
2011. At the request of Chairman Camp in a letter submitted to 
the Rules Committee on February 28, 2011, the text of H.R. 4 
was subsequently replaced by the text of H.R. 705, the 
``Comprehensive 1099 Taxpayer Protection and Repayment of 
Exchange Subsidy Overpayments Act of 2011,'' which the 
Committee had separately marked up and ordered reported, as 
amended, on February 17, 2011 (H. Rept. 112-16). For further 
information on H.R. 705, see section 2f. On March 3, 2011, the 
House passed H.R. 4, as amended (which incorporated the text of 
H.R. 705 as reported by the Ways and Means Committee), under a 
Rule by a vote of 314-112. On April 5, 2011, the Senate passed 
the bill without further amendment by a recorded vote of 87-2. 
On April 14, 2011, the President signed the bill into law.
    As reported by the committee and subsequently enacted into 
law, H.R. 4 recovers a larger portion of premium subsidy 
overpayments resulting from the Patient Protection and 
Affordable Care Act of 2010 (``PPACA'') (P.L. 111-148) and the 
Health Care and Education Reconciliation Act of 2010 (P.L. 111-
152). Prior to enactment of H.R. 4, individuals and joint 
filers earning between 200-250 percent of the Federal Poverty 
Level (FPL) were required to repay a maximum of $500 and 
$1,000, respectively, if income increased during the year such 
that they were no longer eligible for the amount initially 
determined. Under H.R. 4, these individuals and joint filers 
are required to repay a maximum of $750 and $1,500, 
respectively. Individuals and joint filers earning between 300-
350 percent of the FPL were required to repay a maximum of 
$1,000 and $2,000, respectively. Under H.R. 4, these 
individuals and joint filers are required to repay a maximum of 
$1,250 and $2,500, respectively. Individuals and joint filers 
earning between 400-450 percent of the FPL were required to 
repay a maximum of $1,500 and $3,000, respectively. Under H.R. 
4, these individuals and joint filers are required to repay the 
entire tax credit if their income increases to this level 
during the year in question. Individuals and joint filers 
earning between 450-500 percent of the FPL were required to 
repay a maximum of $1,750 and $3,500, respectively. Under H.R. 
4, these individuals and joint filers are required to repay the 
entire tax credit if their income increases to this level 
during the year in question. Repayment amounts for individuals 
and joint filers earning below 200 percent, between 250-300 
percent, and between 350-400 percent of the FPL were not 
modified by H.R. 4.

b. Trade Adjustment Assistance Extension Act of 2011 (P.L. 112-40)

    On September 2, 2011, Chairman Camp, along with three 
cosponsors--Representative Kevin Brady, Ranking Member Sander 
Levin, and Representative Jim McDermott--introduced H.R. 2832 
to extend the Generalized System of Preferences. The bill was 
considered in the House on September 7, 2011 under suspension 
of the rules. It passed by a voice vote later that same day. 
The bill was received in the Senate on September 8, 2011. The 
underlying language of H.R. 2832 was amended to include the 
Trade Adjustment and Assistance Act of 2011 on September 21, 
2011. An extension of the Health Coverage Tax Credit (HCTC) was 
included in the TAA amendment. On September 22, 2011, the 
amended bill passed the Senate by a vote of 70-27. The amended 
bill was sent back to the House, where it received 
consideration under a closed rule on October 11, 2011. H.R. 
2832, in its amended form, passed the House on October 12, 2011 
by a vote of 307-122. It was signed into law as P.L. 112-40 by 
President Obama on October 21, 2011.
    As signed into law, P.L. 112-40 would amend the Internal 
Revenue Code to: (1) extend the Health Coverage Tax Credit at a 
rate of 72.5 percent; (2) extend the HCTC to TAA recipients who 
experience a break in job training or educational programs; (3) 
amend the list of ``qualified health insurance'' options to 
include VEBA arrangements; (4) allow qualifying family members 
to continue receiving the HCTC in certain instances; (5) 
provide that the 63 day lapse of coverage does not begin until 
seven days after notice is given that an individual is eligible 
for HCTC; and (6) amend COBRA to allow TAA-eligible people to 
receive COBRA coverage as long as they remain TAA-eligible. 
Additionally, to fund the extension of the HCTC, several 
reforms were made to the Medicare Quality Improvement 
Organization (QIO) program.

c. Amending the Internal Revenue Code of 1986 to modify the calculation 
        of modified adjusted gross income for purposes of determining 
        eligibility for certain healthcare-related programs (H.R. 2576)

    On July 18, 2011, Representative Diane Black and three 
cosponsors--Representative John Duncan, Jr., Representative 
Peter Roskam, and Representative Kurt Schrader--introduced H.R. 
2576, ``To amend the Internal Revenue Code of 1986 to modify 
the calculation of modified adjusted gross income for purposes 
of determining eligibility for certain healthcare-related 
programs.'' On October 18, 2011, the Committee marked up the 
bill and ordered it favorably reported by a vote of 23-12 (H. 
Rept. 112-254). On October 27, 2011, the House passed the bill 
under a Rule by a vote of 262-157. Pursuant to H. Res. 448, in 
the engrossment of H.R. 674, the text of H.R. 2576 was added to 
the end of H.R. 674. The 2010 health care law uses a uniform 
definition of modified adjusted gross income (``MAGI'') to 
determine eligibility for Exchange tax credits and cost-sharing 
subsidies, Medicaid, and the Children's Health Insurance 
Program (CHIP). That law's use of MAGI as the basis of 
eligibility determinations understates the resources available 
to some households. The MAGI definition is based on adjusted 
gross income, a tax law term that excludes, for income tax 
purposes, a portion of Social Security benefits. As a result, 
the current health law does not take into account the entire 
Social Security benefit when determining eligibility for 
certain types of government-subsidized health insurance. H.R. 
2576 would count the entire Social Security benefit, rather 
than just the portion that is taxable for income tax purposes, 
as income for determining eligibility for Exchange subsidies, 
Medicaid, and CHIP. H.R. 2576 would bring the income 
requirements for these health programs into closer alignment 
with the measurement of income for other federal social welfare 
programs, like public housing assistance. H.R. 2576 would not 
affect the tax treatment of the Social Security benefits.

 2. HEALTH CARE AND OTHER PROPOSALS DURING THE 112TH CONGRESS (JANUARY 
                        5, 2011 TO MAY 31, 2012)

a. Repealing the Job-Killing Health Care Law Act (H.R. 2)

    On January 5, 2011, Majority Leader Eric Cantor, along with 
Chairman Camp and 150 other cosponsors, introduced H.R. 2, the 
``Repealing the Job-Killing Health Care Law Act.'' On January 
19, 2011, the House passed the bill, as amended, under a Rule 
by a vote of 245-189. As of May 31, 2012, the Senate had not 
yet taken up the legislation.
    As passed by the House, H.R. 2 would repeal the ``Patient 
Protection and Affordable Care Act of 2010'' (P.L. 111-148) and 
the health care provisions of the ``Health Care and Education 
Reconciliation Act of 2010'' (P.L. 111-152), including the tax 
provisions contained in those two laws.

b. Medicare Decisions Accountability Act of 2011 (H.R. 452)

    On January 26, 2011, Representative David Roe and 234 
cosponsors introduced H.R. 452, ``Medicare Decisions 
Accountability Act of 2011.'' On March 13, 2012, the Committee 
held a mark-up on the bill and ordered it favorably reported, 
as amended, by a voice vote (H. Rept. 112-412 Part 1). On March 
16, 2012 the Committee on Energy on Commerce ordered it 
favorably reported, as amended (H. Rept. 112-412 Part 2). 
Committee on Rules discharged the bill and it was placed on the 
Union Calendar, Calendar No. 284, on March 16, 2012.
    The Medicare Decisions Accountability Act of 2011 repeals 
sections 3403 and 10320 of the Patient Protection and 
Affordable Care (PPACA; P.L. 111-148) (and restores provisions 
of law amended by such sections) related to the establishment 
of an Independent Payment Advisory Board (IPAB) to develop and 
submit detailed proposals to reduce the per capita rate of 
growth in Medicare spending to the President for Congress to 
consider.
            a. Full Committee Hearings
    On January 26, 2011, the full Committee received testimony 
on the economic and regulatory impact of the Patient Protection 
and Affordable Care Act (P.L. 111-148) and the Health Care and 
Education Reconciliation Act of 2010 (P.L. 111-152) and how law 
is affecting job growth and retention from (i) Austan Goolsbee, 
Ph.D., Chairman, Council of Economic Advisors; (ii) Douglas 
Holtz-Eakin, Ph.D., President, American Action Forum; (iii) 
Scott Womack President, Womack Restaurants; and (iv) Joe Olivo, 
Owner/CEO, Perfect Printing. The hearing examined the impact 
the new taxes and new federal regulatory requirements, 
including the shared responsibility employer requirement, were 
having on job creation and small business.
    On February 10, 2011, the full Committee received testimony 
about the impact the Patient Protection and Affordable Care Act 
(P.L. 111-148) and the Health Care and Education Reconciliation 
Act of 2010 (P.L. 111-152) are having on the Medicare program 
and its beneficiaries from (i) Donald M. Berwick M.D., 
Administrator, Centers for Medicare and Medicaid Services; and 
(ii) Richard S. Foster, Chief Actuary, Centers for Medicare and 
Medicaid Services. The hearing examined the impact these laws 
will have on the Medicare program and its beneficiaries.
            b. Subcommittee Hearings

Medicare Payments

    On March 15, 2011, the Subcommittee received testimony on 
MedPAC's March 2011 Report to Congress from Glen M. Hackbarth, 
Chairman, Medicare Payment Advisory Commission. The hearing 
focused on MedPAC's March 2011 Report to the Congress on 
Medicare payment policies and recommendations.
    On May 12, 2011, the Subcommittee received testimony about 
Medicare payments to physicians from (i) Stuart Guterman, Vice 
President, Payment and System Reform, Executive Director, 
Commission on a High Performance Health System, The 
Commonwealth Fund; (ii) Lisa Dulsky Watkins, MD, Associate 
Director, Vermont Blueprint for Health, Department of Vermont 
Health Access; (iii) Dana Gelb Safran, Sc.D., Sr. Vice 
President for Performance Measurement and Improvement, Blue 
Cross Blue Shield of Massachusetts; and (iv) Keith Wilson, 
M.D., Chair, Governing Board and Executive Committee, 
California Association of Physician Groups. The hearing focused 
on innovative delivery and physician payment system reform 
efforts.
    On June 22, 2011, the Subcommittee received testimony on 
the 2011 Annual Report of the Boards of Trustees of the Federal 
Hospital Insurance and Federal Supplementary Medical Insurance 
Trust Funds from (i) Charles P. Blahous, Ph.D., Public Trustee, 
Social Security and Medicare Boards of Trustees; and (ii) 
Robert Reischauer, Ph.D., Public Trustee, Social Security and 
Medicare Boards of Trustees. The hearing focused on the 
Medicare program's financial status.
    On September 9, 2011, the Subcommittee received testimony 
on how health care spending and costs are impacted by mergers 
and acquisitions in the health care sector from (i) Martin 
Gaynor, Ph.D., Professor, John Heinz III School of Public 
Policy and Management, Carnegie Mellon University; (ii) Paul B. 
Ginsburg, Ph.D., President, Center for Studying Health System 
Change; (iii) Dianne Kiehl, Executive Director, Business Health 
Care Group; (iv) Michael Guarino, Member, Board of Directors, 
Ambulatory Surgery Center Association; and (v) David Balto, 
Senior Fellow, Center for American Progress Action Fund. The 
hearing focused on the impact health care consolidation is 
having on the cost of private health insurance, Medicare 
spending, and beneficiary costs.
    On September 21, 2011, the Subcommittee received testimony 
on certain expiring Medicare provider payment provisions from 
(i) Rich Umbdenstock, President, American Hospital Association; 
(ii) Stephen Williamson, President, American Ambulance 
Association; (iii) Robert Wah, MD, Chairman, Board of Trustees, 
American Medical Association; (iv) Justin Moore, Vice President 
of Government Affairs, American Physical Therapy Association; 
and (v) A. Bruce Steinwald, President, Steinwald Consulting. 
The hearing focused on certain expiring Medicare provider 
payment provisions and the impact these provisions have on 
program spending, health care providers, and beneficiaries.
    On March 6, 2012, the Subcommittee received testimony about 
the Independent Payment Advisory Board from (i) Scott Gottlieb, 
M.D., Resident Fellow, American Enterprise Institute for Public 
Policy Research; (ii) Katherine Beh Neas, Senior Vice 
President, Government Relations Easter Seals, Office Of Public 
Affairs; (iii) David F. Penson, M.D., MPH, Vice Chair, Health 
Policy Council, American Urological Association; and (iv) 
Marilyn Moon, Ph.D., Senior Vice President and Director, Health 
ProgramAmerican Institutes for Research. The hearing examined 
the impact Sections 3403 and 10320 of the ``Patient Protection 
and Affordable Care Act'' (P.L. 111-148) will have on the 
Medicare program, its beneficiaries, and health care providers.
    On March 29, 2012, the Subcommittee received testimony 
about the individual and employer mandates in the ``Patient 
Protection and Affordable Care Act'' (P.L. 112-148) and 
``Health Care and Education Reconciliation Act'' (P.L. 112-152) 
from (i) Carrie Severino, Chief Counsel, Policy Director, 
Judicial Crisis Network; (ii) Steven G. Bradbury, Partner, 
Dechert LLP; (iii) Joseph D. Henchman, Vice President, Legal 
Projects, Tax Foundation; (iv) Neil S. Siegel, Professor of Law 
and Political Science, Duke University School of Law; (v) Diana 
Furchtgott-Roth, Senior Fellow, Manhattan Institute for Policy 
Research; (vi) Sylvester J. Schieber, Consultant, Council for 
Affordable Health Coverage; (vii) Thomas J. Shaw, President, 
Barton Mutual Insurance Company; and (viii) Stephen LaMontagne, 
President and CEO, Georgetown Cupcake, Inc. The hearing focused 
on the constitutional questions surrounding the individual 
mandate and the economic impact of the employer mandate.

            D. Legislative Review of Human Resources Issues


  1. HUMAN RESOURCES BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS 
                   (JANUARY 5, 2011 TO MAY 31, 2012)

a. Short-Term TANF Extension Act (P.L. 112-35)

    On September 15, 2011, Representative Geoff Davis 
introduced H.R. 2943, the ``Short-Term TANF Extension Act.'' 
H.R. 2943 extended the current $16.5 billion TANF block grant, 
along with associated programs, at their current funding levels 
through December 31, 2011. According to the Congressional 
Budget Office, the bill did not increase the deficit. On 
September 21, 2011, the House suspended the rules and passed it 
by voice vote. The Senate passed H.R. 2943 without amendment by 
voice vote on September 23, 2011. The President signed H.R. 
2943 into law on September 30, 2011.

b. Child and Family Services Improvement and Innovation Act (P.L. 112-
        34)

    On September 12, 2011, Representatives Geoff Davis and 
Lloyd Doggett introduced H.R. 2883, the ``Child and Family 
Services Improvement and Innovation Act.'' H.R. 2883 
reauthorized two child welfare programs, Stephanie Tubbs Jones 
Child Welfare Services and Promoting Safe and Stable Families, 
through Fiscal Year 2016 at current funding levels. Further, 
the bill reauthorized the Court Improvement Program but set 
aside $20 million from the Promoting Safe and Stable Families 
program for this purpose instead of providing a separate 
additional appropriation. H.R. 2883 also reauthorized through 
the Fiscal Year 2014 the U.S. Department of Health and Human 
Services' authority to grant new child welfare waivers (a 
provision already passed by voice vote in the House on May 31, 
2011 under H.R. 1194, a bill to renew the authority of the 
Secretary of Health and Human Services to approve demonstration 
projects designed to test innovative strategies in State child 
welfare programs). In addition, the bill ended the Mentoring 
Children of Prisoners program while adding mentoring as a 
purpose for the Promoting Safe and Stable Families Program.
    Besides the reauthorization provisions, H.R. 2883 also 
provided several child welfare program improvements. The bill 
revised the current requirement for caseworkers to visit foster 
youth each month to better capture the percentage of visits 
actually made in the year and ensure a substantial percentage 
of visits occur in the home. H.R. 2883 also broadened the focus 
of current regional grants for helping parents with substance 
abuse issues by permitting States to focus on the most critical 
substance abuse issues while capping funds for administrative 
purposes at 5 percent. Further, the bill improved data matching 
and program integrity by requiring standardized data and HHS 
coordination of data exchanges across State child welfare 
programs. The bill also modified State requirements on serving 
foster youth to better meet children's needs, including 
responding to emotional trauma and addressing developmental 
needs. In addition, the bill requires States to better document 
spending on post-adoption services, and HHS to compile child 
welfare spending data and post it on their website. Finally, 
H.R. 2883 required HHS to evaluate the effectiveness of 
regional grants to help parents with substance abuse issues, 
and GAO to investigate duplication in child welfare programs 
and to report on the time families must wait for substance 
abuse or other services.
    On September 19, 2011, the Committee marked up the bill and 
ordered it favorably reported by a voice vote. On September 21, 
2011, the House suspended the rules and passed the bill as 
amended by a recorded vote of 395-25. The Senate passed H.R. 
2883 without amendment by voice vote on September 22, 2011. The 
President signed H.R. 2883 into law on September 30, 2011.

         2. HUMAN RESOURCES PROPOSALS DURING THE 112TH CONGRESS

Sequester Replacement Reconciliation Act of 2012 (H.R. 5652) / Ways and 
        Means Committee Budget Reconciliation Legislative 
        Recommendations

    The Committee print, ``Budget Reconciliation Legislative 
Recommendations Relating to Repeal of Block Grants to States 
for Social Services'' was favorably transmitted without 
amendment to the House Budget Committee by a roll call vote of 
22-14 on April 27, 2012. The Committee print repealed sections 
2001 through 2007 of Title XX of the Social Security Act, 
ending authorization for the $1.7 billion Social Services Block 
Grant (SSBG) on September 30, 2012. On May 9, 2012, the 
Committee on the Budget favorably reported H.R. 5652, the 
``Sequester Replacement Reconciliation Act of 2012,'' 
containing the transmitted legislative recommendations from the 
House Ways and Means Committee, which included the repeal of 
the SSBG. On May 10, 2012, the House passed H.R. 5652 by a 
recorded vote of 218-199, with one Member voting ``Present.''

          3. HUMAN RESOURCES ISSUES DURING THE 112TH CONGRESS

a. Unemployment Insurance Issues

    On February 10, 2011, the Subcommittee received testimony 
on improving efforts to help unemployed Americans find jobs 
from (i) Kristen Cox, Executive Director, Utah Workforce 
Services; (ii) Tom Pauken, Chairman, Texas Workforce 
Commission; (iii) Heather Boushey, Ph.D., Senior Economist, 
Center for American Progress; and (iv) Douglas J. Holmes, 
President, UWC-Strategic Services on Unemployment and Workers' 
Compensation. The hearing focused on current policies and 
programs designed to help unemployed individuals return to work 
and how they can be improved.
    On May 5, 2011, Chairman Dave Camp with two original 
cosponsors, Human Resources Subcommittee Chairman Geoff Davis 
and Representative Rick Berg, introduced H.R. 1745, the ``Jobs, 
Opportunity, Benefits, and Services (JOBS) Act of 2011.''
    Title one of the JOBS Act provides for reforms to modify 
the operation of permanent law unemployment benefits. It 
requires States to adopt a minimum standard for job searches 
required of unemployment benefit recipients; expects States to 
engage unemployment benefit recipients without high school 
degrees in education and training as a condition of 
eligibility; and allows States to apply for waivers of Federal 
unemployment laws. It also provides for a data element and 
reporting standardization to improve information sharing.
    Title two of the JOBS Act provides all States new 
flexibility in spending their share of the $31 billion in 
remaining temporary Federal unemployment funds. Under the JOBS 
Act, States could use this money to continue paying current 
Federal unemployment benefits, or instead pass laws that would 
use some or all of this Federal money to keep unemployment 
taxes down or otherwise promote employment, as needed by local 
conditions.
    The Committee held a mark-up on May 11, 2011. The bill was 
ordered favorably reported, as amended, by a vote of 20-14 (H. 
Rept. 112-87). The bill was placed on the Union Calendar, 
Calendar No. 48 on May 23, 2011. Through May 31, 2012, no 
further action had been taken by the House on H.R. 1745.
    On October 6, 2011, the Subcommittee received testimony 
focusing on a review of the President's recent proposals 
designed to help long-term unemployed individuals return to 
work. The Subcommittee received testimony from (i) The 
Honorable Ron Wyden, a Senator from the State of Oregon; (ii) 
The Honorable Jim Renacci, a Representative from the State of 
Ohio, accompanied by the Honorable Hansen Clarke, a 
Representative from the State of Michigan; (iii) The Honorable 
Jane Oates, Assistant Secretary, Employment and Training 
Administration, U.S. Department of Labor; (iv) Maren Daley, 
Executive Director, Job Service North Dakota; (v) Dawn Deane, 
Unemployed Worker; (vi) Don Peitersen, Director of 
Unemployment/Workforce Project, American Institute for Full 
Employment; and (vii) Chris McConnell, Workforce Consultant, 
AlliedBarton Security Services.
    On April 25, 2012, the Subcommittee received testimony from 
(i) The Honorable Jane Oates, Assistant Secretary, Employment 
and Training Administration, U.S. Department of Labor; (ii) 
Darrell Gates, Deputy Commissioner, New Hampshire Department of 
Employment Security; (iii) Larry Temple, Executive Director, 
Texas Workforce Commission; (iv) Wayne Vroman, Ph.D., Senior 
Fellow, The Urban Institute; (v) Douglas J. Holmes, President, 
UWC--Strategic Services on Unemployment & Workers' 
Compensation; and (vi) Michael Cullen, Managing Director, 
OnPoint Technologies. The hearing focused on the implementation 
of reforms to unemployment benefits enacted in P.L. 112-96, The 
Middle Class Tax Relief and Job Creation Act.

b. Welfare Reform Issues

    On September 8, 2011, the Subcommittee received testimony 
focusing on oversight of the TANF program along with proposals 
to improve work and other TANF goals as part of legislation to 
extend TANF and related programs. The Subcommittee received 
testimony from (i) Gary Alexander, Secretary, Pennsylvania 
Department of Public Welfare; (ii) Kay E. Brown, Director, 
Education, Workforce, and Income Security, U.S. Government 
Accountability Office; (iii) Douglas Besharov, Professor, 
School of Public Policy, University of Maryland; (iv) Scott 
Wetzler, Ph.D., Vice Chairman and Professor, Department of 
Psychiatry and Behavioral Sciences, Montefiore Medical Center; 
and (v) LaDonna Pavetti, Ph.D., Vice President for Family 
Income Support Policy, Center on Budget and Policy Priorities.
    On May 17, 2012, the Subcommittee received testimony from 
(i) Kay E. Brown Director, Education, Workforce, and Income 
Security, U.S. Government Accountability Office; (ii) Grant 
Collins, Senior Vice President for Workforce Services, ResCare; 
(iii) Carol Cartledge, Director, Economic Assistance Policy 
Division, North Dakota Department of Human Services; (iv) Peter 
Palermino, TANF Administrator, Connecticut Department of Social 
Services, Representing the American Public Human Services 
Association; and (v) LaDonna Pavetti, Ph.D., Vice President for 
Family Income Support Policy, Center on Budget and Policy 
Priorities. The hearing focused on TANF State Maintenance of 
Effort (MOE) spending requirements and their interaction with 
TANF work requirements.

c. Child Welfare and Child Support Issues

    On March 17, 2011, Representative Jim McDermott and Human 
Resources Subcommittee Chairman Geoff Davis introduced H.R. 
1194, a bill to renew the authority of the Secretary of Health 
and Human Services to approve demonstration projects designed 
to test innovative strategies in State child welfare programs. 
The House agreed to suspend the Rules and pass the bill by 
voice vote on May 31, 2011.
    H.R. 1194 amends title XI of the Social Security Act to 
renew through FY2016 the authority of the Secretary of Health 
and Human Services (HHS) to authorize waivers for states to 
conduct child welfare program demonstration projects likely to 
promote the objectives of Parts B (Child and Family Services 
and Promoting Safe and Stable Families Programs) or E (Foster 
Care, Adoption Assistance, and Kinship Guardianship) of Title 
IV of the Social Security Act (SSA). Demonstration projects 
that may be approved include those designed to identify and 
address barriers that result in delays to kinship guardianship 
for children in foster care, provide early intervention and 
crisis intervention services that safely reduce out-of-home 
placements and improve child outcomes, and identify and address 
domestic violence that endangers children and results in the 
placement of children in foster care. HHS child welfare waiver 
authority was subsequently renewed by H.R. 2883, the Child and 
Family Services Improvement and Innovation Act, which the 
President signed into law on September 30, 2011.
    On June 16, 2011, the Subcommittee received testimony 
reviewing recent changes to the Stephanie Tubbs Jones Child 
Welfare Services program and the Promoting Safe and Stable 
Families program, as well as considering whether additional 
changes should be made in legislation to reauthorize these 
programs. The Subcommittee received testimony from (i) The 
Honorable Dennis R. ``Denny'' Rehberg, a Representative from 
the State of Montana; (ii) The Honorable Karen R. Bass, a 
Representative from the State of California; (iii) The 
Honorable Bryan Samuels, Commissioner, Administration on 
Children, Youth and Families, Administration for Children and 
Families, U.S. Department of Health and Human Services; (iv) 
Patricia R. Wilson, Commissioner, Department for Community 
Based Services, Kentucky Cabinet for Health and Family 
Services; (v) Lelia Baum Hopper, Director, Court Improvement 
Program, Supreme Court of Virginia; (vi) Tracy Wareing, 
Executive Director, American Public Human Services Association; 
(vii) John Sciamanna, Director, Policy and Government Affairs, 
Child Welfare, American Humane Association; and (viii) Steve 
Yager, Deputy Director, Children's Services Administration, 
Michigan Department of Human Services.
    On July 12, 2011, the Subcommittee received testimony 
reviewing data on child deaths due to maltreatment, determining 
how to improve the accuracy of this data, and reviewing how 
improving the accuracy of this data may help prevent future 
fatalities. The Subcommittee received testimony from (i) Kay E. 
Brown, Director, Education, Workforce, and Income Security, 
U.S. Government Accountability Office; (ii) Tamara Tunie, 
Actor, Law and Order: SVU and Spokesperson, National Coalition 
to End Child Abuse Deaths; (iii) Theresa Covington, M.P.H., 
Director, The National Center for Child Death Review; (iv) 
Michael Petit, President and Founder, Every Child Matters 
Education Fund; (v) Carole Jenny, M.D., Director, Child 
Protection Program, Hasbro Children's Hospital; and (vi) Jane 
McClure Burstain, Ph.D., Senior Policy Analyst, Center for 
Public Policy Priorities.
    On March 20, 2012, the Subcommittee received testimony from 
(i) S. Kay Farley, Executive Director, National Center for 
State Courts; (ii) Marilyn Stephen, Director, Office of Child 
Support, Michigan Department of Human Services; (iii) Craig 
Burlingame, Chief Information Officer, Trial Court Information 
Services, Massachusetts Court System; and (iv) Gordon Berlin, 
President, MDRC. The hearing focused on the implementing 
legislation for the Hague Convention on the International 
Recovery of Child Support and Other Forms of Family Maintenance 
and related CSE improvements.

d. Data Matching Issues

    On March 11, 2011, the Subcommittee received testimony on 
the use of data matching to improve customer service, program 
integrity, and taxpayer savings from (i) The Honorable Patrick 
P. O'Carroll, Jr., Inspector General, Social Security 
Administration; (ii) Sundhar Sekhar, Principal, National Health 
and Human Services Practice Leader, Deloitte Consulting; (iii) 
Joseph Vitale, Director, Information Technology Systems Center 
(ITSC), National Association of State Workforce Agencies 
(NASWA); (iv) Elizabeth Lower-Basch, Senior Policy Analyst, 
Center for Law and Social Policy; and (v) Ron Thornburgh, 
Senior Vice President of Business Development, NIC. The hearing 
focused on the use of data matching to improve public benefit 
programs under the Subcommittee's jurisdiction.
    On April 19, 2012, the Subcommittee received testimony from 
(i) Donna Roy, Executive Director, National Information 
Exchange Model (NIEM), U.S. Department of Homeland Security; 
(ii) The Honorable George Sheldon, Acting Assistant Secretary, 
Administration for Children and Families, U.S. Department of 
Health and Human Services; (iii) Robert Doar, Commissioner, 
Human Resources Administration, New York City; (iv) Ginger 
Zielinskie, Executive Director, Benefits Data Trust; (v) Darryl 
McDonald, Executive Vice President, Teradata Corporation; and 
(vi) Campbell Pryde, President and Chief Executive Officer, 
XBRL US. The hearing focused on current and future data 
standardization efforts designed to increase the use of 
technology to improve the administration of public benefit 
programs.

            E. Legislative Review of Social Security Issues


               1. STEWARDSHIP OF SOCIAL SECURITY PROGRAMS

    Under the Budget Control Act, signed into law on August 2, 
2011, the Social Security Administration (SSA) received 
dedicated funds above the ten year domestic discretionary caps 
to conduct continuing disability reviews and Supplemental 
Security Income redeterminations. A joint June 14, 2011 
Subcommittee on Oversight and Subcommittee on Social Security 
hearing on accuracy of payments made by the SSA highlighted the 
need for additional funding to conduct these critical reviews.

                   2. USE OF SOCIAL SECURITY NUMBERS

    As a result of Subcommittee hearings and numerous press 
reports detailing the growing problem of identity theft, 
particularly against children, Subcommittee Chairman Johnson 
has introduced legislation to help protect Social Security 
numbers (SSNs) from identity thieves.
    On April 12, 2011, Subcommittee on Social Security Chairman 
Johnson and Subcommittee Member Lloyd Doggett introduced H.R. 
1509, ``The Medicare Identity Theft Prevention Act of 2011,'' 
bipartisan legislation prohibiting the inclusion of SSNs on 
Medicare cards.
    On November 18, 2011, Subcommittee Chairman Johnson, along 
with a number of members of the Committee on Ways and Means 
(Mr. Berg, Mr. Brady, Mr. Herger, Ms. Jenkins, Mr. Marchant, 
Mr. Schock and Mr. Tiberi) introduced H.R. 3475 ``Keeping IDs 
Safe Act of 2011'' to end the Social Security Administration's 
Public Death Master File publication. Social Security compiles 
death records from its own files and which includes SSNs and 
sells the publication to the public through the Commerce 
Department. The SSNs of the deceased have been implicated in 
crimes against deceased children according to recent press 
reports. Some of these crimes include using the deceased 
child's SSN to submit a fraudulent tax return.

                  F. Legislative Review of Debt Issues


                        1. DEBT ISSUE PROPOSALS

a. To implement the President's request to increase the statutory limit 
        on the public debt

    On May 24, 2011, Chairman Dave Camp introduced H.R. 1954, 
``To implement the President's request to increase the 
statutory limit on the public debt.'' The bill provides for an 
increase in the statutory debt limit of $2.4 trillion, the 
amount needed to implement the President's FY 2012 budget 
proposal. On May 31, 2011, the House rejected the bill under 
suspension of the rules by a vote of 97-318, with 7 voting 
present (Roll no. 379).

b. Cut, Cap, and Balance Act of 2011

    On July 15, 2011, Representative Jason Chaffetz and 117 
cosponsors introduced H.R. 2560, the ``Cut, Cap, and Balance 
Act of 2011.'' The bill was referred to the Committee on the 
Budget, and in addition to the Committees on Rules, and Ways 
and Means. On July 19, 2011, the House passed by recorded vote: 
234-190. On H.R. 2560 was received in the Senate and on July 
22, 2011 a motion to proceed was tabled in the Senate by a vote 
of 51-46.

c. Budget Control Act of 2011

    On July 28, 2011, House Rules Committee Chairman David 
Dreier introduced H.R. 2693. H.R. 2693 failed passage on July 
30, 2011, by a roll call vote of 173-246.

d. Relating to the disapproval of the President's exercise of authority 
        to increase the debt limit, as submitted under section 3101A of 
        title 31, United States Code, on August 2, 2011.

    On September 7, 2011, Representative Tom Reed and sixty-
seven cosponsors introduced H.J. Res. 77 ``Relating to the 
disapproval of the President's exercise of authority to 
increase the debt limit, as submitted under section 3101A of 
title 31, United States Code, on August 2, 2011.'' The 
Committee on Ways and Means discharged the resolution on 
September 12, 2011. The House passed H.J. Res 77 by a recorded 
vote of 232-186. On September 15, 2011 H.J. Res 77 was received 
in the Senate and read twice. The resolution was placed on 
Senate Legislative Calendar under General Orders. Calendar No. 
168 pursuant to Public Law 112-25, Section 301(a)(2).

             2. OTHER DEBT MATTERS--FULL COMMITTEE HEARINGS

    On March 30, 2011, the full Committee received testimony on 
impediments to jobs creation from (i) Dr. Edward Lazear, 
Professor, Stanford University; (ii) Dr. Andrew Biggs, Resident 
Scholar, American Enterprise Institute; (iii) Dr. Heather 
Boushey, Senior Economist, Center for American Progress; and 
(iv) Dr. Veronique de Rugy, Senior Research Fellow, Mercatus 
Center. The hearing focused on identifying impediments to job 
creation and the impact of budget deficits and growing debt 
levels in particular.

          G. Legislative Review of Multi-Jurisdictional Issues


1. BILLS ENACTED INTO LAW DURING THE 112TH CONGRESS (JANUARY 5, 2011 TO 
                             MAY 31, 2012)

a. Temporary Payroll Tax Cut Continuation Act of 2011 (P.L. 112-78)

    On December 23, 2011, Chairman Dave Camp introduced H.R. 
3765, the ``Temporary Payroll Tax Cut Continuation Act of 
2011.'' The bill passed the House without objection and passed 
the Senate by unanimous consent on December 23, 2011. The 
President signed the bill into law on December 23, 2011.
    H.R. 3765 extended through February 29, 2012, several 
provisions scheduled to expire on December 31, 2011: the 2-
percentage point reduction in the Social Security payroll tax 
rate applicable to employees and the self-employed, Federal 
unemployment insurance benefits provided under the Emergency 
Unemployment Compensation and Extended Benefit programs, 
Medicare Modernization Act section 508 reclassifications, the 
Medicare Work Geographic Adjustment Floor, the exceptions 
process for Medicare therapy caps, the payment for the 
technical component of certain physician pathology services, 
the payment of certain urban air ambulance services, the 
physician fee schedule mental health add-on payment, the 
outpatient hold harmless provision, the minimum payment for 
bone mass measurement, the Qualifying Individual (QI) program, 
Transitional Medical Assistance, and the Temporary Assistance 
for Needy Families (TANF) program. The legislation prevented a 
27.4 percent rate cut from being applied to Medicare physician 
payments through February 29, 2012. The legislation also 
extended through March 1, 2012 bonus and increased payments for 
ground ambulance services and increased payments for super 
rural ambulance services.
    H.R. 3765 required the Federal National Mortgage 
Association and the Federal Home Loan Mortgage Corporation to 
adjust guarantee fees and required the Federal Housing 
Administration to adjust premium amounts. Finally, the 
legislation required the President to grant a permit for the 
Keystone XL pipeline unless the President determines that the 
pipeline would not serve the national interest.

b. Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96)

    On December 9, 2011, Chairman Dave Camp--along with five 
cosponsors--introduced H.R. 3630, the ``Middle Class Tax Relief 
and Job Creation Act of 2012.'' On December 9, 2011, the bill 
was referred to the following Committees: Ways and Means, 
Energy and Commerce, Financial Services, Foreign Affairs, 
Transportation and Infrastructure, Agriculture, Oversight and 
Government Reform, House Administration, the Budget, Natural 
Resources, Rules, and Intelligence (Permanent Select). On 
December 13, 2011, the House passed H.R. 3630 by a recorded 
vote of 234-193 (Roll no. 923). On December 17, 2011, the 
Senate passed the bill, as amended (SA 1466), by Unanimous 
Consent. The Conference Report (H. Rept. 112-399) passed the 
House on February 17, 2012 by a vote of 293-132 (Roll no. 72) 
and passed the Senate by vote of 60-36 (Record Vote Number: 
22). The President signed the bill into law on February 22, 
2012 (P.L. 112-96).
            The House Bill
    The House bill contained six titles which are summarized 
below:
            Title I. Job Creation Incentives
    This section: (1) required the President to grant a permit 
for the Keystone XL pipeline unless the President determines 
that the pipeline would not serve the national interest; (2) 
directed the Administrator of the EPA to promulgate new rules 
to replace four interrelated EPA rules setting Maximum 
Achievable Control Technology (MACT) and other performance 
standards for industrial, commercial and institutional boilers 
and process heaters, and commercial and industrial solid waste 
incineration units; and (3) extended through 2012 the allowance 
for 100 percent bonus depreciation for certain business assets 
and expanded the applicability of that benefit.
            Title II. Extension of Certain Expiring Provisions and 
                    Related Measures
    This section: (1) extended through 2012 the 2-percentage 
point reduction in the Social Security payroll tax rate 
applicable to employees and the self-employed; (2) reformed 
State and Federal unemployment insurance (UI) programs to 
promote work and job creation including by allowing States to 
apply for cost-neutral waivers of Federal law, permitting 
States to drug test recipients they have determined are likely 
to be using illegal substances, reducing the maximum number of 
weeks of Emergency Unemployment Compensation benefits payable 
per person, and extending certain policies related to the 
Extended Benefit program through the end of January 2013; (3) 
extended several Medicare payment provisions including the 2011 
Medicare physician payment rates for 2012 and 2013; (4) reduced 
the deficit through several health provisions including 
recapturing an increased amount of overpayments of Federal 
subsidies to purchase health insurance included in the 
Affordable Care Act (P.L. 111-148 and P.L. 111-152) and 
limiting the facility payment for patient visit services 
furnished in the hospital outpatient department to the 
physician office rate; and (5) extended Temporary Assistance 
for Needy Families (TANF) and related programs at their current 
authorization through FY 2012 and improved program data 
standards as well as prohibited TANF benefits from being 
accessed at ATMs in strip clubs, liquor stores, and casinos.
            Title III. Flood Insurance Reform
    This section made numerous reforms to the National Flood 
Insurance Program (NFIP) including: (1) reauthorized the NFIP 
and its financing through September 20, 2016; (2) suspended 
temporarily the mandatory purchase requirement subject to 
certain conditions; (3) reformed certain terms of coverage 
including minimum deductibles and maximum coverage limits; (4) 
reformed premium rates including by increasing the annual limit 
on premium rate increases; (5) established a new technical 
mapping advisory council; and (6) required the Federal 
Emergency Management Agency (FEMA) to issue notifications to 
the general public and Members of Congress regarding changes to 
the NFIP.
            Title IV. Jumpstarting Opportunity with Broadband Spectrum 
                    Act of 2011
    This section: (1) provided spectrum auction authority and 
detailed procedures to be followed in implementing the auction; 
(2) reallocated spectrum for use by public safety entities; (3) 
established a Public Safety Communications Planning Board and 
Administrator to govern the public safety broadband spectrum; 
(4) reestablished and extended matching grants to eligible 
state or local governments or tribal organizations for the 
implementation, operation, and migration of various 9-1-1, E9-
1-1, Next Generation 9-1-1, and IP-enabled emergency services 
and public safety personnel training; (5) established processes 
for the relocation of Federal spectrum; and (6) eliminated the 
requirement that the Telecommunications Development Fund 
maintain government officials as members of its board of 
directors.
            Title V. Offsets
    This section: (1) directed the Federal Housing Finance 
Agency (FHFA) to require Fannie Mae and Freddie Mac to increase 
the guarantee fees that these Government Sponsored Enterprises 
(GSEs) charge for assuming the credit risk on the loans they 
purchase in the secondary mortgage market; (2) prevented Social 
Security overpayments by improving coordination with States and 
local governments; (3) required a Social Security Number in 
order to collect the refundable portion of the child tax 
credit; (4) ended Unemployment and Supplemental Nutrition 
Assistance program benefits for millionaires; (5) reformed the 
Civil Service and Federal Employee Retirement Systems; and (6) 
required higher-income Medicare beneficiaries to pay a larger 
share of the Part B and D premiums.
            Title VI. Miscellaneous Provisions
    This section: (1) repealed certain timing shifts of 
corporate estimated tax payments; (2) repealed a requirement 
that importers pre-pay certain fees authorized under the 
Consolidated Omnibus Budget Reconciliation Act of 1985; (3) 
included two Senate points of order related to protecting the 
Social Security Trust Fund and emergency spending; and (4) 
provided that the budgetary effects of the bill shall not be 
entered on the statutory PAYGO scorecards if the bill is 
deficit neutral over 10 years.

Conference Report for the Middle Class Tax Relief and Job Creation Act 
        of 2012 (P.L. 112-96)

            Title I. Extension of Payroll Tax Reduction
    The Conference Report extended through 2012 the 2-
percentage point reduction in the Social Security payroll tax 
rate applicable to employees and the self-employed.
            Title II. Unemployment Benefit Continuation and Program 
                    Improvement
    The Conference Report: (1) allowed States to apply for 
cost-neutral waivers of Federal law; (2) improved program 
integrity by better recovering unemployment insurance benefit 
overpayments; (3) standardized and provided for the exchange of 
data for improved interoperability; (4) permitted States to 
drug test recipients under certain circumstances; (5) improved 
work search for the long-term unemployed; (6) required 
participation in reemployment services for EUC benefit receipt; 
(7) extended through 2012 the Emergency Unemployment 
Compensation (EUC) and Extended Benefits (EB) programs; (8) 
changed the eligibility requirements for tiers two through four 
of the EUC program to reduce the maximum number of weeks of 
benefits payable per person over time; (9) authorized financing 
for short-time compensation agreements; and (10) increased the 
ability of States to conduct self-employment assistance 
programs.
            Title III. Medicare and Other Health Provisions
    The Conference Report adopted the House provisions to: (1) 
extend through 2012 the Medicare Work Geographic Adjustment 
Floor; (2) extend through 2012 the Qualifying Individual (QI) 
program; (3) extend through 2012 Transitional Medical 
Assistance; and (4) rebase Medicaid Disproportionate Share 
Hospital (DSH) Allotments in FY 2021.
    The Conference Report also: (1) extended higher wage 
payments to certain eligible hospitals, known as ``Section 508 
hospitals,'' through March 31, 2012; (2) extended the 
outpatient hold harmless payments for eligible rural hospitals 
and sole community hospitals (SCHs) with fewer than 100 beds 
through 2012; (3) extended the 2011 Medicare physician payment 
rates through 2012; (4) extended and reformed the exceptions 
process for the Medicare outpatient therapy caps through 2012; 
(5) extended the payment for the technical component of certain 
physician pathology services through June 30, 2012; (6) 
extended the add-on payments for air ambulance services, urban 
ground ambulance services, rural ground ambulance services, and 
ambulance trips originating in qualified ``super rural'' areas 
through December 31, 2012; (7) reduced Medicare provider bad 
debt reimbursements; (8) rebased clinical laboratory payment 
rates in 2013; (9) made a technical correction to the disaster 
recovery Federal Medical Assistance Percentage (FMAP) 
provision; and (10) reduced funding in the Prevention and 
Public Health Fund created in the Affordable Care Act (P.L. 
111-148 and P.L. 111-152).
            Title IV. TANF Extension
    The Conference Report adopted the House provisions to 
extend through FY 2012 the Temporary Assistance for Needy 
Families (TANF) and related programs, with accompanying 
reforms.
            Title V. Federal Employees Retirement
    The Conference Report: (1) increased by 2.3% the employee 
pension contribution for federal employees entering service 
after December 31, 2012, who have less than five years of 
creditable civilian service; (2) made Members of Congress and 
other congressional employees entering service after December 
31, 2012, who have less than five years of creditable civilian 
service, subject to the same pension contribution rate and 
annuity calculations as other federal employees; and (3) made 
similar changes in the pension contribution rate and annuity 
calculations for new employees entering the Foreign Service 
Pension System and the Central Intelligence Agency (CIA) 
Retirement and Disability System after December 31, 2012.
            Title VI. Public Safety Communications and Electromagnetic 
                    Spectrum Auctions
    The Conference Report adopted the House provisions to: (1) 
reallocate spectrum for use by public safety entities; (2) 
reestablish and extend matching grants to eligible state or 
local governments or tribal organizations for the 
implementation, operation, and migration of various 9-1-1, E9-
1-1, Next Generation 9-1-1, and IP-enabled emergency services 
and public safety personnel training; (3) eliminate the 
requirement that the Telecommunications Development Fund 
maintain government officials as members of its board of 
directors; and (4) establish processes for the relocation of 
Federal spectrum.
    The Conference Report also: (1) established a process for 
the governance of public safety spectrum; (2) established the 
State and Local Implementation Fund to implement a state, 
regional, tribal, and local planning and implementation grant 
program; and (3) provided spectrum auction authority and 
detailed procedures to be followed in implementing the auction.
            Title VII. Miscellaneous Provisions
    The Conference Report adopted the House provisions to: (1) 
repeal certain timing shifts of corporate estimated tax 
payments; (2) repeal a requirement that importers pre-pay 
certain fees authorized under the Consolidated Omnibus Budget 
Reconciliation Act of 1985; and (3) provide that the budgetary 
effects of the bill shall not be entered on the statutory PAYGO 
scorecards provided that the bill is deficit neutral over 10 
years.

   2. OTHER MULTI-JURISDICTIONAL PROPOSALS DURING THE 112TH CONGRESS 
                   (JANUARY 5, 2011 TO MAY 31, 2012)

a. National Defense Authorization Act for Fiscal Year 2012 (H.R. 1540)

    On April 14, 2011, Armed Services Committee Chairman Howard 
P. ``Buck'' McKeon introduced the ``National Defense 
Authorization Act for Fiscal Year 2012'' (H.R. 1540), which the 
Armed Services Committee ordered favorably reported to the 
House, with an amendment, on May 11, 2011. On May 12, 2011 and 
May 16, 2011, Chairman Camp and Chairman McKeon exchanged 
letters acknowledging the jurisdiction of the Ways and Means 
Committee over various provisions in the bill, including a tax-
related provision relating to an energy grant program 
established under P.L. 111-5.
    H.R. 1540 also included a provision that would require 
future Medicare-eligible enrollees in the Uniformed Services 
Family Health Plan to enroll in Medicare when they turn 65. 
These enrollees would also receive TRICARE for Life as 
wraparound coverage once they were enrolled in Medicare. The 
Subcommittee on Health received a referral based on the 
inclusion of this provision.
    H.R. 1540 passed the House May 26, 2011, and was 
subsequently referred to the Senate Committee on Armed 
Services.

3. OTHER MULTI-JURISDICTIONAL ISSUES DURING THE 112TH CONGRESS (JANUARY 
                        5, 2011 TO MAY 31, 2012)

a. Budget Hearings

    On February 15, 2011, the full Committee held a hearing to 
receive testimony from Secretary of the Treasury Timothy F. 
Geithner concerning provisions of the President's FY 2012 
budget proposal within the jurisdiction of the Committee.
    On February 16, 2011, the full Committee held a hearing to 
receive testimony from Secretary of Health and Human Services 
Kathleen Sebelius concerning provisions of the President's FY 
2012 budget proposal within the jurisdiction of the Committee.
    On February 16, 2011, the full Committee held a hearing to 
receive testimony from Jacob Lew, Director of the Office of 
Management and Budget, concerning provisions of the President's 
FY 2012 budget proposal within the jurisdiction of the 
Committee.
    On February 15, 2012, the full Committee held a hearing to 
receive testimony from Secretary of the Treasury Timothy F. 
Geithner concerning provisions of the President's FY 2013 
budget proposal within the jurisdiction of the Committee.
    On February 28, 2012, the full Committee held a hearing to 
receive testimony from Secretary of Health and Human Services 
Kathleen Sebelius concerning provisions of the President's FY 
2013 budget proposal within the jurisdiction of the Committee. 
The hearing also focused on the effects of the ``Patient 
Protection and Affordable Care Act'' (P.L. 111-148) and the 
``Health Care and Education Reconciliation Act of 2010'' (P.L. 
111-152).

                     II. OVERSIGHT ACTIVITY REVIEW


                          A. Oversight Agenda

                       Committee on Ways and Means,
                             U.S. House of Representatives,
                                 Washington, DC, February 15, 2011.
Hon. Darrell Issa,
Chairman, Committee on Oversight & Government Reform,
Rayburn House Office Bldg., Washington, DC.
Hon. Daniel E. Lungren,
Chairman, Committee on House Administration,
Longworth House Office Bldg., Washington, DC.
    Dear Chairman Issa and Chairman Lungren: In accordance with 
the requirements of clause 2 of Rule X of the Rules of the 
House of Representatives, the following is a list of oversight 
hearings and oversight-related activities that the Committee on 
Ways and Means and its Subcommittees plan to conduct during the 
112th Congress.

Matters under the Committee's Federal Budget Jurisdiction:

    
 Economic and Budget Outlook. Oversight hearings 
with various Administration officials to discuss current 
economic and budget conditions, including the long-term 
outlook, the state of the economy, prospects for recovery and 
long-term growth, our economic competitiveness, private sector 
job creation, and limits on the public debt.

Matters under the Committee's Tax Jurisdiction:

    
 Tax Reform. Hearings on simplifying and reforming 
the tax code for individuals, families, and employers in order 
to better promote economic growth and job creation.
    
 Priorities of the Department of the Treasury. 
Hearings with the Treasury Secretary and other Administration 
officials to receive information regarding the Administration's 
tax-related priorities for the 112th Congress. Specifically, 
discuss and consider legislative and administrative proposals 
contained in the President's fiscal year 2012 and 2013 budgets.
    
 Appropriate Tax Relief for Individuals, Families, 
and Employers. Hearings on appropriate tax relief measures for 
individual taxpayers, families, and employers of all sizes.
    
 Internal Revenue Service Operations/Administration 
of Tax Laws. Oversight of the major Internal Revenue Service 
(IRS) programs, including enforcement, collection, taxpayer 
services, returns processing, and information systems. Consider 
analyses and reports provided to the Congress by the IRS 
National Taxpayer Advocate, Treasury Inspector General for Tax 
Administration, and the Government Accountability Office (GAO). 
Oversight of IRS funding and staffing levels needed to provide 
taxpayer assistance and enforce the tax law fairly, effectively 
and efficiently. Evaluate tax return filing seasons, including 
use of paid tax preparers, electronic filing, IRS and volunteer 
taxpayer assistance programs, and the Free File Program. 
Discuss proposed funding and staffing levels for the IRS and 
legislative proposals and administrative proposals contained in 
the President's fiscal year 2012 and 2013 budgets. Review IRS 
realignment and closure of service centers and other 
facilities.
    
 Delivery of Tax Refunds. Oversight related to the 
delivery of Federal tax refunds via the use of debit cards to 
assist individuals who do not have access to financial accounts 
or institutions.
    
 Tax-Exempt Organizations. Oversight of Federal tax 
laws, regulations, and filing requirements that affect tax-
exempt organizations, particularly charities and foundations. 
Evaluate overall IRS efforts to monitor tax-exempt 
organizations, identify areas of non-compliance, prevent abuse, 
and ensure timely disclosure to the public about tax-exempt 
organization activities and finances.
    
 Tax Code and Tax Form Simplification. Oversight of 
tax code and tax form complexity, particularly for individuals, 
with the goal of simplification. Review areas where taxpayers 
and professional return preparers have difficulty, including 
areas where they make the most errors, and consider solutions. 
Evaluate simplification of information returns to assist 
taxpayers in determining taxable income. Examine proposals to 
close the ``tax gap'' by simplifying compliance with our tax 
laws.
    
 Earned Income Tax Credit (``EITC''). Oversight of 
IRS programs designed to provide tax assistance to more than 23 
million low-income working taxpayers claiming the EITC. 
Evaluate the participation and error rates within the program.
    
 Tax Scams. Oversight of the latest tax scams and 
tax fraud activities with a goal of protecting taxpayers and 
preventing identity theft.
    
 Federal Excise Taxes. Oversight review of Federal 
excise taxes, credits, and refunds, including the trust funds 
financed by these taxes.
    
 Pensions and Retirement Security. Oversight review 
of the financial condition, operations, and governance of the 
Pension Benefit Corporation (``PBGC''), including financial 
exposure of the PBGC.

Matters under the Committee's Health Jurisdiction:

    
 Priorities of the Department of Health and Human 
Services (HHS). Oversight hearing with the HHS Secretary to 
discuss priorities for the 112th Congress and concerns related 
to the delivery of health services and reimbursement under 
Medicare. Specifically, discuss and consider legislative and 
administrative proposals contained in the President's fiscal 
year 2012 and 2013 budgets.
    
 Medicare Part A and Part B (Fee-for-Service 
Providers). Oversight of the major Medicare programs to ensure 
efficient use of resources, quality of care, and access to 
providers for Medicare beneficiaries. Specific topics include: 
adequacy and appropriateness of provider reimbursements, 
including incentive payments; program benefits; cost sharing; 
workforce supply; the doctor-patient relationship; treatment of 
specific populations such as people with disabilities and low-
income beneficiaries; quality improvement efforts; 
implementation of recently enacted Medicare legislation and 
regulations; and waste, fraud, and abuse activities.
    
 Medicare Advantage. Oversight of Medicare health 
plans, including: enrollment; reimbursements; benefit packages; 
quality; beneficiary choice; and recent statutory and 
regulatory changes affecting Medicare health plans and their 
enrollees.
    
 Medicare Part D (Prescription Drug Plans). 
Oversight of the Medicare prescription drug program, including: 
drug pricing; beneficiary premiums and cost-sharing; 
beneficiary choice; impacts of recently enacted legislation and 
regulations and their impact on the Part D program; and access 
to retiree prescription drug coverage.
    
 Medicare Entitlement. Oversight of program changes 
on the Medicare Trust Funds; premium and copay levels; and 
benefit design.
    
 CMS Administration. Oversight of Centers for 
Medicare and Medicaid Service (CMS), including issuance of 
regulations and their impact on Medicare providers and 
beneficiaries; the adequacy and use of CMS' budget and staff; 
contracting activities; communications with beneficiaries; 
adherence to the Administrative Procedures Act; and general 
agency accountability.
    
 Private Health Insurance Coverage. Oversight and 
review of private health coverage, including: cost, access, 
subsidies to purchase insurance, benefit design, coverage 
options, pooling mechanisms, and employer-sponsored benefits; 
COBRA; Health Coverage Tax Credit (HCTC); health savings 
accounts and flexible spending arrangements; options to reduce 
the cost of health coverage, expand coverage, and address the 
rate of increase in health care costs; the impact of recently 
enacted legislation and regulations on those with private 
insurance, employers, the economy, and state budgets; and 
adherence to the Administrative Procedures Act.

Matters under the Committee's Human Resources Jurisdiction:

    
 Welfare Reform. Review and consider proposals to 
reauthorize the Temporary Assistance for Needy Families (TANF) 
program and related welfare reform programs. Examine barriers 
to increasing self-sufficiency among low-income families with 
children, and how changes to TANF and related programs may 
better address the needs of adult beneficiaries who face 
barriers to employment. Review the role that related programs 
such as child care and child support enforcement play in 
facilitating economic opportunity for low-income families.
    
 Unemployment Compensation. Provide oversight of 
the nation's unemployment compensation benefits and employment 
security systems, with a focus on reforms that could better 
assist beneficiaries in returning to work.
    
 Child Welfare. Provide oversight of the nation's 
child welfare programs, including foster care, adoption 
assistance, and child and family service programs under Titles 
IV-B and IV-E of the Social Security Act. Review State efforts 
to implement new statutory and regulatory requirements under 
the ``Fostering Connections to Success and Increasing Adoptions 
Act,'' including providing assistance to relatives to care for 
children and improving the oversight of the health and 
educational needs of foster children. Consider proposals for 
reauthorizing several child welfare services programs whose 
authorization expires at the end of FY 2011, as well as 
proposals designed to improve the financing of child welfare 
programs and to reduce abuse and neglect of at-risk children.
    
 Low-Income Disabled and Aged Individuals. Provide 
oversight of the Supplemental Security Income (SSI) program to 
examine trends in the program, agency program integrity 
efforts, and options to reduce administrative complexities in 
order to target program resources to those most in need.

Matters under the Committee's Social Security Jurisdiction:

    
 Strengthening Social Security. Examine how Social 
Security programs are meeting the needs of today's and 
tomorrow's beneficiaries, along with the financial challenges 
facing the program and proposals to strengthen Social Security.
    
 Stewardship of Social Security Programs. Provide 
oversight of the management and performance of Social Security 
programs, including their potential vulnerability to waste, 
fraud, and abuse, and to explore necessary legislative 
remedies.
    
 Use of the Social Security Number (SSN). Examine 
the integrity and protection of SSNs by the Social Security 
Administration (SSA) and, the use of SSNs and Social Security 
cards as identifiers and in identity theft and other fraud, 
along with options for change.
    
 Challenges Facing the Disability Insurance (DI) 
Program. Provide oversight of the DI program including: 
assessing the effectiveness of return to work programs, efforts 
to improve disability claims processing and service delivery, 
and examining the growth of and options to strengthen the DI 
program.
    
 SSA's Information Technology (IT) Infrastructure. 
Assess the effectiveness of the SSA's IT infrastructure, 
including its management, performance, and strategic planning 
for future programs and systems development.
    
 Service Delivery. Oversight of the SSA's service 
to the public during a time of fiscal constraint and evolving 
service delivery approaches.

Matters under the Committee's Trade Jurisdiction:

    
 Signed Trade Agreements with Colombia, Panama, and 
South Korea. Oversight of the three signed and pending trade 
agreements, with focus on setting a clear path forward to 
consider all three agreements early in 2011.
    
 China. Oversight of systemic problems in U.S.-
China trade relations, including issues related to China's 
consistent lack of protection and enforcement of U.S. 
intellectual property rights, indigenous innovation 
requirements, use of industrial subsides, export restraints on 
key products such as rare earth minerals, and currency 
undervaluation.
    
 Other Bilateral and Regional Negotiations. 
Oversight of ongoing bilateral and regional negotiations 
including the Trans-Pacific Partnership. Evaluate prospect for 
additional trade and investment agreement negotiations.
    
 Preference Programs. Oversight of major U.S. trade 
preference programs, such as the Generalized System of 
Preferences, African Growth and Opportunity Act, Caribbean 
Basin Initiative, Andean Trade Preference Act, and Haitian 
Hemispheric Opportunity Through Partnership Encouragement Act. 
Evaluate efficacy of programs and address possible 
improvements.
    
 World Trade Organization (``WTO''). Oversight of 
U.S. goals. Evaluation of reasons for the current stalemate in 
WTO negotiations and consideration of proposals to break 
impasse and achieve meaningful outcome in all areas. Oversight 
of accessions to the WTO, including Russia.
    
 Enforcement. Oversight of U.S. enforcement of WTO 
rights and rights under trade agreements. Evaluation of 
proposals to strengthen border enforcement related to U.S. 
intellectual property rights, import safety, and illegal 
transshipment. Oversight of administration of U.S. trade remedy 
laws, including border enforcement. Oversight of whether the 
United States is in compliance with its obligations, 
particularly where the United States is facing retaliation.
    
 Implemented Trade Agreements. Oversight of 
implemented agreements involving Peru, Central America/the 
Dominican Republic, Oman, Bahrain, Singapore, Chile, Australia, 
Morocco, Jordan, the North American Free Trade Agreement 
(``NAFTA''), and Israel.
    
 Trade Adjustment Assistance. Renew and provide 
continued oversight concerning the Trade Adjustment Assistance 
programs for Workers, Firms, Communities, and Farmers.
    
 Priorities of U.S. Customs and Border Protection 
(CBP). Oversight concerning customs revenue functions and trade 
facilitation, including enforcement of U.S. trade and customs 
laws and regulations. Consider proposals related to CBP's 
capacity, resources, and organizational structure to carry out 
its mandate.
    
 Miscellaneous Tariff Bill (``MTB''). Continue work 
concerning noncontroversial bills to eliminate or reduce duties 
on products not made in sufficient quantities in the United 
States, in accordance with Committee guidelines and House 
Rules.
    
 Priorities of the Office of the United States 
Trade Representative. Oversight hearing with the United States 
Trade Representative to discuss priorities for the 112th 
Congress and concerns related to the international trade 
agenda.
    
 Priorities of the United States International 
Trade Commission. Oversight over the Commission concerning 
overall priorities and operations.
    This list is not intended to be exclusive. The Committee 
anticipates that additional oversight hearings and activities 
will be scheduled as issues arise and as time permits. Also, 
the Committee's oversight priorities and particular concerns 
may change as the 112th Congress progresses over the coming 18 
months.
            Sincerely,
                                                 Dave Camp,
                                                          Chairman.

  B. Actions Taken and Recommendations Made With Respect to Oversight 
                                  Plan


                       SUBCOMMITTEE ON OVERSIGHT

A. Subcommittee Hearings for 112th Congress

            1. Reducing Health Care Fraud
    Actions Taken: On March 2, 2011, the Oversight Subcommittee 
received testimony on improving efforts to combat health care 
fraud from (i) Peter Budetti, M.D., Deputy Administrator and 
Director, Center for Program Integrity, Centers for Medicare 
and Medicaid Services; (ii) Lewis Morris, Chief Counsel, Office 
of Inspector General; (iii) Karen Ignagni, President and CEO, 
America's Health Insurance Plans; (iv) Louis Saccoccio, 
Executive Director, National Health Care Anti-Fraud 
Association; and (v) Aghaegbuna ``Ike'' Odelugo, who pled 
guilty to state and federal charges related to nearly $10 
million in Medicare fraud.
    The hearing focused on current policies and programs 
designed to prevent and punish Medicare fraud, as well as new 
and innovative practices aimed at preventing health care fraud 
used in the private sector. Health care fraud costs the 
American taxpayer tens of billions of dollars every year, 
significantly increasing Medicare spending. As a GAO-designated 
``high-risk'' program since 1990, Medicare continues to attract 
those who defraud the government through kickbacks, identity 
theft, and billing for services and equipment beneficiaries 
never receive or do not need.
    The Subcommittee explored how the public sector and private 
sector could learn from each other about new tools to combat 
health care fraud, waste, and abuse. The witnesses testified 
about the latest efforts to reduce Medicare fraud, including 
various data matching techniques.
            2. IRS Operations and the 2011 Tax Return Filing Season
    Actions Taken: On March 31, 2011, the Oversight 
Subcommittee received testimony concerning the Internal Revenue 
Service operations and the 2011 tax return filing season from 
The Honorable Douglas Shulman, Commissioner, Internal Revenue 
Service. The Subcommittee considered (1) the protection of 
taxpayer rights, (2) fairness in tax examinations and tax 
administration, (3) IRS efforts to prevent tax fraud, waste, 
and abuse, and (4) the 2012 budget proposal for the IRS and the 
requested increases over the fiscal year 2010 enacted level. 
The Commissioner's testimony focused on IRS e-filing 
initiatives, taxpayer outreach and education initiatives, and 
the agency's budget request.
    On November 22, 2010, the Subcommittee requested that GAO 
monitor and assess the Internal Revenue Service's performance 
during the 2011 tax return filing season, with an emphasis on 
the IRS' efforts to streamline returns processing, improve 
taxpayer service, and enhance compliance. The GAO's report, 
which was released at the hearing, found that while the IRS had 
made progress in improving access to electronic tax 
administration, more needed to be done to address taxpayer 
noncompliance and improve taxpayer service. The GAO report also 
highlighted the need for IRS to provide actual performance 
results of its various enforcement initiatives in order to 
better assess agency resources.
            3. AARP's Organizational Structure and Finances
    Actions Taken: On April 1, 2011, the Subcommittee on 
Oversight and the Subcommittee on Health received testimony on 
AARP's organizational structure and finances from (i) A. Barry 
Rand, Chief Executive Officer, AARP Accompanied by Lee Hammond, 
President, AARP Board of Directors; (ii) William Josephson, 
J.D., Of Counsel Fried, Frank, Harris, Shriver & Jacobson LLP; 
and (iii) Frances R. Hill, J.D., Ph.D, Professor, University of 
Miami School of Law. The hearing focused on AARP's 
organizational structure, management, and financial growth over 
the last decade.
            4. Transparency and Funding of State and Local Pensions
    Actions Taken: On May 5, 2011, the Oversight Subcommittee 
received testimony on the transparency and funding of state and 
local pension plans from (i) The Honorable Walker Stapleton, 
Colorado State Treasury; (ii) Josh Barro, Walter B. Wriston 
Fellow, Manhattan Institute for Policy Research; (iii) Jeremy 
Gold, FSA, CERA, MAAA, PhD, Jeremy Gold Pensions; (iv) Robert 
Kurtter, Managing Director, U.S. Public Finance, Moody's 
Investors Service; and (v) Iris J. Lav, Senior Advisor, Center 
on Budget and Policy Priorities.
    The hearing focused on the measurement and transparency of 
funding levels of State and local pension plans and explored 
whether improvements to those plans' actuarial assumptions--and 
enhanced transparency in the reporting of the financial health 
of those plans--are warranted.
    Among the approaches to these issues that the Subcommittee 
reviewed was the ``Public Employee Pension Transparency Act'' 
(H.R. 567). The legislation, sponsored by Ways and Means 
Committee member Devin Nunes (R-CA), is intended to enhance 
transparency in this area by encouraging public plans to 
disclose: (1) various plan funding data using their own 
actuarial assumptions, including a statement of those 
assumptions, and (2) the fair market value of plan assets and 
the value of plan liabilities using Treasury yields as the 
discount rate. State and local governments failing to make the 
disclosures proposed under the bill would lose their ability to 
issue debt that is tax-preferred under Federal income tax law.
            5. Improper Payments in the Administration of Refundable 
                    Tax Credits
    Actions Taken: On May 25, 2011, the Oversight Subcommittee 
received testimony on improper payments in the administration 
of refundable tax credits from (i) Steven Miller, Deputy 
Commissioner for Services and Enforcement, Internal Revenue 
Service; (ii) The Honorable J. Russell George, Treasury 
Inspector General for Taxpayer Administration, U.S. Department 
of the Treasury, accompanied by Mike McKenney, Assistant 
Inspector General for Audit; (iii) Michael Brostek, Director, 
Tax Policy and Administration, Strategic Issues, GAO; and (iv) 
Nina E. Olson, National Taxpayer Advocate, Internal Revenue 
Service.
    The Subcommittee examined the administration of refundable 
tax credits, with an emphasis on the estimated $106 billion in 
improper payments attributable to refundable credits and the 
steps the IRS is taking, and plans to take to reduce the level 
of waste, fraud, and abuse related to refundable credits. In 
response to numerous reports issued by the Treasury Inspector 
General for Tax Administration and the GAO, on February 11, 
2011, Chairman Camp and Subcommittee Chairman Boustany sent a 
letter to the IRS regarding the high levels of abuse of the 
Earned Income Tax Credit (EITC)--as much as $83.9 billion since 
2002. The IRS agreed that the level of improper payments 
related to the Earned Income Tax Credit is a significant 
problem the agency is facing and noted that it was implementing 
a new approach targeting paid return preparers to reduce 
preparer fraud and improper payments.
    According to the Commissioner, over 60 percent of EITC 
returns are from paid tax return preparers and the IRS has 
commenced a paid return preparer initiative that imposes 
registration and competence requirements on paid preparers, in 
an effort to increase oversight of these preparers and reduce 
erroneous refund claims. The IRS is also enforcing due 
diligence requirements through correspondence audits of return 
preparers and due diligence office visits, in an effort to 
reduce the level of improper payments. To date, the IRS has 
sent 10,000 return preparer notices and conducted more than 
1,000 due diligence visits in an effort to curb refundable 
credit abuse.
            6. Social Security's Payment Accuracy
    Actions Taken: On June 14, 2011, the Subcommittees on 
Oversight and Social Security held a hearing on the Accuracy of 
Payments Made by the Social Security Administration (SSA). The 
Subcommittees heard testimony from the following witnesses: (i) 
Carolyn Colvin, Deputy Commissioner, Social Security 
Administration; (ii) Patrick P. O'Carroll, Jr., Inspector 
General, Social Security Administration; (iii) Dan Bertoni, 
Director, Education, Workforce and Income Security Issues, U.S. 
Government Accountability Office; (iv) Ann P. Robert, Deputy 
Director, Bureau of Disability Determination Services, Illinois 
Department of Human Services, on behalf of the National Council 
of Disability Determination Directors; and (v) Joseph Dirago, 
President, National Council of Social Security Management 
Associations.
    Payment errors in Social Security programs impact the 
Social Security Trust Funds, while Supplemental Security Income 
(SSI) errors impact general revenues. In FY 2010, the combined 
error rate for Social Security programs was 0.6 percent, with a 
total of $2.7 billion in overpayments and $1.8 billion in 
underpayments. SSI, with its more complicated eligibility 
rules, had an error rate of 9.1 percent, with $3.3 billion in 
overpayments and $1.2 billion in underpayments. Because the 
disabled generally receive government health benefits, the 
government also sometimes incurs improper Medicare and Medicaid 
payments in these cases or does not provide Medicare and 
Medicaid to eligible beneficiaries. The Social Security 
Administration (SSA) has a total of at least $15 billion in 
total debt outstanding due the agency. Continuing Disability 
Reviews (CDRs) and SSI redeterminations are the major integrity 
program tools the agency uses to make sure the correct payments 
are going to the correct person on time and in the correct 
amounts. CDRs save between $12 and $15 for every $1 spent 
conducting the review, while SSI redeterminations return $7 for 
every dollar spent. The witnesses discussed Social Security's 
efforts to improve payment accuracy for the Old Age and 
Survivors Insurance (OASI), DI, and SSI programs, including the 
backlogs associated with these efforts and how these backlogs 
might be reduced to better protect taxpayer dollars.
            7. Implementation of the IRS Paid Tax Return Preparer 
                    Program
    Actions Taken: On July 28, 2011, the Oversight Subcommittee 
held a hearing on the new IRS paid tax return preparer program. 
The Subcommittee heard testimony from the following witnesses: 
(i) David Williams, Director of the IRS Return Preparer Office, 
at the Internal Revenue Service; (ii) Jim White, Director of 
Strategic Issues at the U.S. Government Accountability Office; 
(iii) Kathy Pickering, Vice President--Government Relations and 
Executive Director of the Tax Institute at H&R Block; (iv) 
Patricia Thompson, Chair of the AICPA Tax Executive Committee 
at the American Institute of Certified Public Accountants; (v) 
Paul Cinquemani, Director of Member Services, Business 
Development, and Government Relations at the National 
Association of Tax Professionals; (vi) Lonnie Gary, EA, United 
States Tax Court Professional, Chair of the National 
Association of Enrolled Agents Government Relations Committee; 
and (vii) David Rothstein, Researcher at Policy Matters Ohio, 
and Research Fellow at The New America Foundation.
    The hearing explored the new requirements on paid return 
preparers, assessed IRS progress in preparing and implementing 
a program work plan, and examined how the program will 
ultimately impact the tax return preparer community and 
taxpayers.
    Approximately sixty percent of taxpayers pay a professional 
to prepare their Federal income tax returns, and the Government 
Accountability Office (GAO) estimates that errors by tax return 
preparers affected an estimated $106 billion in improper 
refundable tax credits in recent years. In light of these 
concerns, the IRS initiated a tax return preparer initiative to 
monitor and improve the accuracy of professionally prepared tax 
returns. While IRS defended its handling of the program, other 
witnesses emphasized the challenges IRS faced in implementing 
the paid return preparer program. Some witnesses were concerned 
that the program duplicated existing testing and compliance 
programs, and that the planned testing would not include 
complicated tax forms. GAO expressed concerns that IRS lacked a 
sufficient documented framework to guide its overall effort.
            8. Energy Tax Policy and Tax Reform
    Actions Taken: On September 22, 2011, the Subcommittee on 
Select Revenue Measures along with the Subcommittee on 
Oversight, received testimony on the intersection of energy 
policy and tax policy, with a focus on the dual priorities of 
comprehensive tax reform and a sustainable energy policy that 
addresses our economic, security, and environmental needs from 
(i) The Honorable J. Russell George, Inspector General, 
Treasury Inspector General for Tax Administration; (ii) Richard 
E. Byrd, Jr., Commissioner, Wage and Investment Division, 
Internal Revenue Service; (iii) Donald B. Marron, Director, Tax 
Policy Center, The Urban Institute; (iv) Kevin Book, Managing 
Director, Research, Clearview Energy Partners, LLC; (v) Neil Z. 
Auerbach, Founder and Managing Partner, Hudson Clean Energy 
Partners, L.P.; (vi) Will Coleman, Partner, Mohr Davidow 
Ventures; (vii) Tim Greeff, Political Director at the Clean 
Economy Network; (viii) Andrew J. Littlefair, President and 
Chief Executive Officer of Clean Energy Fuels; (ix) Lawrence B. 
Lindsey, President and Chief Executive Officer of The Lindsey 
Group; (x) Calvin Dooley, President and Chief Executive Officer 
of the American Chemistry Council; (xi) David W. Kreutzer, 
Research Fellow in Energy Economics and Climate Change of The 
Heritage Foundation; and (xii) Hank Ziomek, Director of Sales, 
Titeflex Corporation.
            9. Implementation of Small Business Health Insurance Tax 
                    Credit
    Actions Taken: On November 15, 2011 the Subcommittee on 
Oversight held a hearing on the implementation and 
effectiveness of the Small Business Health Insurance Tax 
Credit. The Subcommittee heard testimony from (i) The Honorable 
J. Russell George, Inspector General, Treasury Inspector 
General for Tax Administration; (ii) Sarah Ingram Hall, 
Commissioner for the Tax Exempt & Government Entities Division, 
Internal Revenue Service; (iii) Patricia Thompson, Chair of the 
Tax Executive Committee of the American Institute of Certified 
Public Accountants; (iv) Todd McCracken, President of the 
National Small Business Association; and (v) Matthew Hisel, Co-
Director of Home Resource, a Montana-based tax-exempt 
organization.
    The credit covers 35 percent of an eligible small 
employer's contribution to employee health insurance premiums 
for each tax year from 2010 to 2013. For tax years 2014 and 
beyond, an eligible small employer may claim the credit for up 
to 50 percent of its employee health insurance contributions, 
but only for two consecutive years. The credit generally is 
available to employers with no more than 25 full-time 
equivalent employees employed during the tax year, and whose 
employees have average annual wages of no more than $50,000.
    Enacted along with the Affordable Care Act (ACA), the 
credit was designed to encourage small businesses to provide 
health care coverage to employees. Although supporters of the 
ACA argued that the credit would provide meaningful assistance 
to the small business community and lead to increased coverage 
for employees, many in the small business community argue the 
credit is too limited and its calculation is too complex to be 
of value. A recent report by the Treasury Inspector General for 
Tax Administration found that 309,000 taxpayers took advantage 
of the credit as of May 2011. The Administration earlier 
estimated that four million employers would be eligible.
            10. Harbor Maintenance Funding and Maritime Tax Issues
    Action Taken: On February 1, 2012, the Subcommittee on 
Oversight and the Subcommittee on Select Revenue Measures 
received testimony from (i) The Honorable Michael Strain, 
Commissioner of the Louisiana Department of Agriculture & 
Forestry; (ii) Mr. Gary LaGrange, President and Chief Executive 
Officer of the Port of New Orleans; (iii) Mr. Steven A. Fisher, 
Executive Director, American Great Lakes Ports Association; 
(iv) Mr. Morten Arntzen, President and Chief Executive Officer, 
Overseas Shipholding Group; (v) Mr. James C. McCurry, Jr., 
Director of Administration, Georgia Ports Authority; and (vi) 
Mr. Michael Leone, Port Director, Massachusetts Port Authority. 
The hearing examined the structure of the Harbor Maintenance 
Trust Fund and the Harbor Maintenance Tax, and considered 
whether U.S. anti-deferral rules inhibit the expansion of the 
U.S. shipping industry.
            11. Internal Revenue Service Operations and the 2012 Tax 
                    Return Filing Season
    Action Taken: On March 22, 2012, the Subcommittee received 
testimony from The Honorable Douglas Shulman, Commissioner, 
Internal Revenue Service. The hearing focused on the 2012 tax 
return filing season, the IRS' 2013 budget request, and IRS 
operations generally.
            12. Impact of Limitations on the Use of Tax-Advantaged 
                    Accounts for the Purchase of Over-the-Counter 
                    Medication
    Action Taken: On April 25, 2012, the Subcommittee received 
testimony from (i) Mr. Scott M. Melville, President & Chief 
Executive Officer, Consumer Healthcare Products Association; 
(ii) Dr. Joel M. Feder, D.O., F.A.C.O.F.P., Captain MC, USN 
(Ret.), American Osteopathic Association; (iii) Mr. Steven 
Taylor, Chief Executive Officer, Sjogren's Syndrome Foundation; 
(iv) Ms. Jennifer Hatcher, Senior Vice President, Government & 
Public Affairs, Food Marketing Institute; and (v) Mr. Paul N. 
Van de Water, Senior Fellow, Center on Budget and Policy 
Priorities. The hearing focused on reviewing the restrictions 
imposed under the Patient Protection and Affordable Care Act 
(P.L. 111-148) to FSAs, HSAs and HRAs to purchase over-the-
counter medicine, and the impact the rules have on consumers, 
physicians, and employers.
            13. Identity Theft and Tax Fraud
    Action Taken: On May 8, 2012, the Subcommittees on 
Oversight and Social Security received testimony from: (i) J. 
Russell George, Treasury Inspector General for Tax 
Administration; (ii) Patrick P. O'Carroll, Jr., Inspector 
General, Social Security Administration; (iii) Steven T. 
Miller, Deputy Commissioner for Services and Enforcement, 
Internal Revenue Service; (iv) Nina E. Olson, National Taxpayer 
Advocate, Internal Revenue Service; and (v) David F. Black, 
General Counsel, Social Security Administration. The hearing 
detailed how the Social Security Administration's court-
mandated sharing of the Social Security Death Master File (DMF) 
inadvertently provides criminals with the tools to file for and 
obtain multiple fraudulent tax refunds, and the processes the 
Internal Revenue Service (IRS) is using in its attempts to 
detect and stop illegal refunds. Witnesses emphasized the 
conflicting missions of the IRS to quickly process refunds 
while also protect the tax system from ID theft and fraud. 
Additionally, witnesses supported legislation limiting public 
access to the DMF (which includes the Social Security numbers 
of those who are deceased that are used for false filings), 
including a discussion on Subcommittee on Social Security 
Chairman Sam Johnson's bill, H.R. 3475, the ``Keeping IDs Safe 
Act of 2011'' to end the Social Security Administration's 
Public Death Master File publication, allowing the IRS access 
to the National Directory of New Hires, and reauthorizing 
legislation that permits prisoner information to be shared with 
the IRS.
            14. Tax-Exempt Organizations
    Action Taken: On May 16, 2012, the Subcommittee received 
testimony from (i) Mr. Roger Colinvaux, Associate Professor, 
Columbus School of Law, The Catholic University of America; 
(ii) Ms. Diana Aviv, President & Chief Executive Officer, 
Independent Sector; (iii) Ms. Joanne M. DeStefano, Vice 
President for Finance and Chief Financial Officer, Cornell 
University, testifying on behalf of the National Association of 
College and University Business Officers; (iv) Mr. Michael 
Regier, Senior Vice President of Legal and Corporate Affairs, 
VHA Inc.; and (v) Mr. Bruce R. Hopkins, Senior Partner, 
Polsinelli Shughart. The hearing focused on current issues 
related to tax-exempt organizations, including the ongoing IRS 
compliance initiative related to universities, recently enacted 
reporting requirements for tax-exempt hospitals, recent efforts 
by tax-exempt organizations to design and implement good 
governance standards, and the newly redesigned IRS Form 990. In 
addition, the hearing considered the history of recent 
legislative changes to the tax code dealing with tax-exempt 
organizations and what prompted those changes.

                         SUBCOMMITTEE ON TRADE

1. Trade Agreements with Colombia, Panama, and South Korea

    Action Taken: The Committee held a hearing on January 25, 
2011, on Congressional consideration of the trade agreements 
with Colombia, Panama, and South Korea, and the benefits these 
agreements will bring to American businesses, farmers, workers, 
consumers, and the U.S. economy. On January 27, 2011, Chairman 
Camp requested that the International Trade Commission (ITC) 
conduct a study assessing the supplemental autos agreement 
reached by USTR with South Korea, and the ITC released that 
report publicly on April 7, 2011. On February 9, 2011, the 
Committee held a hearing focusing on current trade issues 
including the trade agreements with Colombia, Panama, and South 
Korea. United States Trade Representative Ron Kirk testified. 
The Subcommittee on Trade also held a hearing on March 17, 2011 
on the trade agreement with Colombia; on March 30, 2011 on the 
trade agreement with Panama; and on April 7, 2011 on the trade 
agreement with South Korea. On July 7, 2011, the Committee on 
Ways and Means considered, and approved, in an informal mark-up 
session, draft legislation to implement the trade agreements 
with Colombia, Panama, and South Korea and draft statements of 
administration action. On October 3, 2011, three separate bills 
were introduced (by request) to implement each of the trade 
agreements with Colombia, Panama, and South Korea. On October 
6, 2011, the Committee held a formal mark-up session to 
consider all three bills. The Committee approved all three 
bills and favorably reported them without amendment. On October 
12, 2011, the House passed all three bills. Also on October 12, 
2011, the Senate passed all three bills. The President signed 
all three bills into law on October 21, 2011.
    On April 18, 2011, Chairman Camp led a bipartisan 
delegation of Members to Bogota, Colombia to evaluate the 
status of the agreement and progress taken by Colombia on labor 
issues.
    The House and Senate passed bills to implement all three 
trade agreements on October 12, 2011, which were signed into 
law by the President on October 21, 2011.
    From that time until entry into force of the U.S.-Korea 
Free Trade Agreement (March 15, 2012) and U.S.-Colombia Trade 
Promotion Agreement (May 15, 2012), the Committee engaged in 
consultations with the Administration to provide oversight and 
to ensure prompt implementation of both agreements, as well as 
the U.S.-Panama Trade Promotion Agreement, which has not yet 
entered into force. The Committee continues to work with USTR 
and the Panamanian government to ensure prompt implementation 
of the Agreement.
    On February 29, 2012, the Committee held a hearing on 
current trade issues, including on the Administration's work to 
ensure prompt implementation of the U.S.-Colombia Trade 
Promotion Agreement, the U.S.-Panama Trade Promotion Agreement, 
and the U.S.-Korea Free Trade Agreement.

2. China.

    Action Taken: On February 9, 2011, the Committee held a 
hearing focusing on current trade issues, including the full 
range of issues impeding American companies from selling U.S. 
goods and services in China and distorting trade flows through 
unfair trade practices. United States Trade Representative Ron 
Kirk testified. On May 6, 2011, Chairman Camp led a letter 
signed by a majority of Committee Members to Secretaries 
Geithner, Clinton, and Locke, and Ambassador Kirk discussing 
systemic problems in U.S.-China trade relations, including 
issues related to China's consistent lack of protection and 
enforcement of U.S. intellectual property rights, indigenous 
innovation requirements, use of industrial subsides, export 
restraints on key products such as rare earth minerals, and 
currency misalignment. In that letter, the Members asked the 
Administration to develop metrics for assessing China's 
progress on these issues.
    On May 10, 2011, Committee Members met with Vice Premier 
Wang Qishan to discuss the U.S.-China trade relationship.
    On October 25, 2011, the Committee held a hearing focusing 
on the U.S.-China economic relationship, including both the 
significant opportunities presented by the Chinese market as 
well as the barriers that U.S. companies, farmers, and workers 
continue to face. The hearing explored the Administration's 
plans to address China's persistent barriers to trade and 
investment.
    On November 17, 2011, all Members of the Committee sent a 
letter to Ambassador Kirk and Secretary Bryson highlighting the 
need to address longstanding and specific concerns, improve 
U.S. market access in China, use commercially meaningful 
metrics to measure the effectiveness of commitments, and 
further China's rebalancing of its economy.
    On December 15, 2011, the Committee received the 2011 
Annual Report on China's WTO Compliance, which was submitted 
pursuant to Section 421 of the U.S.-China Relations Act of 
2000. The report describes China's WTO commitments and assesses 
the extent to which China has implemented those commitments.
    On January 31, 2012, Chairman Dave Camp and Senate Finance 
Committee Chairman Max Baucus sent a letter to the 
Administration encouraging it to pressure China to stop 
unfairly undervaluing its currency at a World Trade 
Organization (WTO) symposium in March. In the letter, Camp and 
Baucus noted that China has actively blocked currency 
undervaluation discussions at the WTO and that China's unfair 
trade practices, including its currency undervaluation, cost 
U.S. jobs.
    On February 29, 2012, the Committee held a hearing focusing 
on current trade issues, including concerns about China's 
unfair and distortive trade practices that impede American 
companies from selling U.S. goods and services in China. United 
States Trade Representative Ron Kirk testified.
    On March 1, 2012, the Committee held a meeting with 
Treasury Secretary Geithner, Commerce Secretary Bryson, and 
United States Trade Representative Ambassador Kirk about the 
Administration's China economic policy. The meeting provided an 
opportunity for Committee Members to have a bipartisan and 
candid, off-the-record discussion with the Administration about 
its China economic policy.
    On February 29, 2012, Chairman Dave Camp, Ranking Member 
Sander Levin, and 128 cosponsors introduced H.R. 4105, which 
would apply the countervailing duty law to nonmarket economy 
countries. On March 6, 2012, the House passed the bill under 
suspension of the rules. The Senate passed the bill by 
unanimous consent on March 7, 2012, and the President signed 
the bill into law on March 13, 2012.
    On March 26-29, 2012, the Committee conducted a bipartisan 
staff delegation to Geneva, Switzerland, to participate in the 
Symposium on Exchange Rate Policies and Trade being hosted by 
the World Trade Organization (WTO) Working Group on Trade, 
Debt, and Finance and to meet with officials from other WTO 
member countries, WTO secretariat staff, and U.S. officials.
    On April 27, 2012, Republican Members of the Ways and Means 
Committee, sent a letter to the Administration about the 
upcoming meeting of the U.S.-China Strategic & Economic 
Dialogue (S&ED). The letter highlighted key priorities for 
these meetings, including the need to address long-standing and 
specific concerns, improve U.S. market access in China, further 
China's rebalancing of its economy, and restart bilateral 
investment treaty negotiations.
    The Committee has held regular staff consultations with 
USTR and the Treasury and Commerce Departments regarding U.S.-
China issues.

3. Other Bilateral and Regional Negotiations and Issues

            a. Trans-Pacific Partnership
    Action Taken: On February 9, 2011, the Committee held a 
hearing focusing on current trade issues, including the ongoing 
Trans-Pacific Partnership negotiations. United States Trade 
Representative Ron Kirk provided testimony.
    On February 17, 2011, Chairman Camp and Ranking Member 
Levin, along with Senators Baucus and Hatch, sent a letter to 
the Administration regarding Taiwan's scientifically 
unjustified barriers to U.S. beef exports.
    On November 8, 2011, Chairman Camp and Ranking Member 
Levin, along with Senators Baucus and Hatch, sent a letter to 
the Administration regarding Japan's expected announcement at 
the Asia Pacific Economic Cooperation (APEC) Summit in Honolulu 
to seek participation in the Trans-Pacific Partnership (TPP). 
The letter expressed concern about Japan's longstanding 
barriers to trade and the importance of strong disciplines to 
address non-tariff barriers.
    On November 10-11, 2011, Trade Subcommittee Chairman Brady 
led a bipartisan Congressional delegation to the APEC Summit in 
Honolulu, Hawaii. The delegation met with numerous foreign 
trade ministers and private sector representatives to discuss 
the importance of increasing U.S. economic engagement in the 
Asia-Pacific region, the status of the TPP negotiations, and 
various bilateral issues.
    On December 14, 2011, the Subcommittee held a hearing on 
the Trans-Pacific Partnership (TPP) negotiations. The 
Subcommittee received testimony from (i) Ambassador Demetrios 
Marantis, Deputy U.S. Trade Representative, Office of the 
United States Trade Representative; (ii) Devry S. Boughner, 
Director, International Business Relations on behalf of 
Cargill, Inc. and the U.S. Business Coalition for TPP; (iii) 
Angela Marshall Hofmann, Vice President, Global Integrated 
Sourcing and Trade Wal-Mart Stores; and (iv) Michael Wessel, 
President, The Wessel Group. The hearing focused on the status 
and future of the ongoing TPP agreement negotiations as well as 
the potential benefits of the agreement for U.S. companies, 
workers, and farmers. The hearing also explored how the TPP 
agreement will be a ``21st century agreement'' by addressing 
barriers to trade beyond tariffs and increasing trade 
facilitation.
    On December 21, 2011, Chairman Camp and Chairman Brady, 
along with Senators Hatch and Thune, sent a letter to 
Ambassador Kirk raising concerns about the Administration's 
proposed labor provision for the TPP agreement.
    On February 29, 2012, the Committee held a hearing on 
current trade issues, including the status of the TPP 
negotiations, the potential benefits of a TPP agreement from 
the United States, and the prospect for Canada, Japan and 
Mexico join the TPP negotiations. Ambassador Kirk testified 
before the Committee on the Administration's views on these 
issues.
    The Committee has also held frequent staff consultation 
sessions with USTR to discuss ongoing progress in the 
negotiations and to provide Member views on the conduct and 
content of the negotiations.
            b. Bolivia
    On November 7, 2011, Chairman Camp sent a letter to 
Secretary Clinton and Ambassador Kirk expressing concerns about 
the Administration's plans to sign a new trade framework with 
Bolivia.
            c. Burma
    On May 26, 2011, Representative Joe Crowley introduced H.J. 
Res. 66 to renew sanctions against Burma under the Burmese 
Freedom and Democracy Act of 2003, amended by the Tom Lantos 
Block Burmese JADE (Junta's Anti-Democratic Efforts) Act of 
2008. On July 20, 2011, the House passed H.J. Res. 66, to renew 
sanctions against Burma, under suspension of the rules. On 
September 30, 2011, the House passed H.R. 2017, ``Continuing 
Appropriations Act, 2012,'' which included the text of H.J. 
Res. 66. The President signed H.R. 2017 into law on September 
30. On October 4, 2011, the House passed H.R. 2608, as amended 
by the Senate, by a recorded vote of 352-66. The President 
signed H.R. 2608 into law on October 4, 2011. The sanctions on 
Burma were renewed effective July 26, 2011 by both H.R. 2017 
and H.R. 2608.
    On July 28, 2011, the Committee received a report from the 
Department of State on Burma's timber trade, pursuant to the 
Lantos Block Burmese JADE Act.
    On May 28, 2012, Representative Joe Crowley introduced H.J. 
Res. 109 to renew sanctions against Burma under the Burmese 
Freedom and Democracy Act of 2003, amended by the Tom Lantos 
Block Burmese JADE (Junta's Anti-Democratic Efforts) Act of 
2008. The sanctions on Burma will expire on July 27, 2012, so 
Committee action will be required to reauthorize the sanctions.
            d. Iran
    On August 23, 2011, the Committee received reports from the 
Department of State on global trade relating to Iran.
    On October 3, 2011, the Committee received a report from 
the Department of State on investments in the energy sector in 
Iran.
    On September 19, 2011, and October 17, 2011, the Committee 
received reports from the Department of Treasury on activities 
taken by the Treasury Department Office of Foreign Assets 
Control in the Administration of the licensing regime set forth 
in 906(a)(1) of the Act with respect to exportation in 
agricultural commodities, medicine, medical devices to Iran and 
Sudan.
    On December 5, 2011, Chairman Camp exchanged letters with 
House Foreign Affairs Committee Chairman Ros-Lehtinen regarding 
removal of provisions within the jurisdiction of the Committee 
on Ways and Means from H.R. 2105, the ``Iran, North Korea, and 
Syria Nonproliferation Reform and Modernization Act of 2011.''
    On December 5, 2011, Chairman Camp exchanged letters with 
House Foreign Affairs Committee Chairman Ros-Lehtinen regarding 
removal of provisions within the jurisdiction of the Committee 
on Ways and Means from H.R. 1905, the ``Iran Sanctions, 
Accountability, and Human Rights Act of 2012.''
    On March 12, 2012, the Committee received the Department of 
State Report on Iran Sanctions.
    On March 28, 2012, the Committee received the Department of 
State Comprehensive Report on Iran Sanctions.

4. Preference Programs.

    Action Taken: On February 10, 2011, Chairman Camp 
introduced H.R. 622 to extend the Andean Trade Preference Act. 
On October 3, 2011, House Majority Leader Eric Cantor 
introduced, for himself and Representative Sam Farr (both by 
request), H.R. 3078, the ``United States-Colombia Trade 
Promotion Agreement Implementation Act,'' which included an 
extension of the Andean Trade Preference Act. On October 6, 
2011, the Committee held a formal mark-up session to consider 
H.R. 3078. The Committee approved the bill and favorably 
reported H.R. 3078, without amendment. On October 12, 2011, the 
House passed the bill. Also on October 12, 2011, the Senate 
passed the bill. The President signed H.R. 3078 into law on 
October 21, 2011.
    On July 22, 2011, the Committee received USITC Report on 
Investigation No. 332-503, Earned Import Allowance Program: 
Evaluation of the Effectiveness of the Program for Certain 
Apparel from the Dominican Republic. This is the second annual 
report.
    On August 2, 2011, Chairman Camp introduced H.R. 2832, ``To 
extend the Generalized System of Preferences, and for other 
purposes,'' which included a reauthorization of the Generalized 
System of Preferences. On August 7, 2011, the House suspended 
the rules and passed H.R. 2832 by voice vote. On August 21, 
2011, the Senate passed an amended version. On October 12, 
2011, the House agreed to the Senate amendment. On October 21, 
2011, the President signed H.R. 2832 into law.
    On November 30, 2011, the Committee received a report from 
the Government Accountability Office on the Earned Import 
Allowance Program for Haiti. GAO is required by statute to 
review and evaluate the program annually.
    On March 26, 2012, the President announced his decision to 
add South Sudan to the list of beneficiaries of the Generalized 
System of Preferences and to suspend Argentina's eligibility 
from the program.
    The Committee has held several staff consultations with 
USTR concerning the efficacy of the preference programs, 
including the Generalized System of Preferences, the Caribbean 
Basin Initiative, the Andean Trade Preference Act, the Africa 
Growth and Opportunity Act, and the Haitian Hemispheric 
Opportunity through Partnership Encouragement Act.

5. World Trade Organization (``WTO'').

    Action Taken: On February 9, 2011, the Committee held a 
hearing focusing on current trade issues, including the 
prospect for trade expansion in agriculture, industrial goods, 
and services through the Doha Round negotiations at the WTO and 
the issues surrounding Russia's effort to accede to the WTO. 
United States Trade Representative Ron Kirk testified.
    On September 14, 2011, the Committee received a letter from 
USTR, pursuant to Section 123(g)(1)(d) of the Uruguay Rounds 
Agreement Act, notifying the Committee of USTR's intention to 
implement regulations to come into compliance with rulings of 
the Dispute Settlement Body of the World Trade Organization in 
connection with the following disputes: United States--Laws, 
Regulations, and Methodology for Calculating Dumping Margins 
(WT/DS294); United States--Measures Related to Zeroing and 
Sunset Reviews (WT/DS322); United States--Final Anti-Dumping 
Measures on Stainless Steel from Mexico (WT/DS344); and United 
States--Continued Existence and Application of Zeroing 
Methodology (WT/DS350). The Committee held several discussions 
with USTR regarding compliance with these rulings.
    On October 31, 2011, Chairman Camp and Ranking Member 
Levin, along with Senators Baucus and Hatch, sent a letter to 
the Administration regarding Russia's accession to the WTO. The 
letter explained the importance for Russia's WTO accession 
agreement to adequately address a number of issues of concern.
    On December 14-18, 2011, the Committee conducted a 
bipartisan staff delegation to the Eighth Ministerial 
Conference of the World Trade Organization in Geneva, 
Switzerland. The staffdel participated in the Ministerial 
Conference, including meetings with trade ministers from WTO 
member countries, U.S. officials, and business leaders.
    On February 29, 2012, the Committee held a hearing on 
current trade issues, including Russia's accession to the WTO, 
WTO negotiations, and ``post-Doha'' issues such as an 
international services trade agreement, Information Technology 
Agreement (ITA) expansion, and a trade facilitation agreement. 
Ambassador Kirk testified before the Committee on the 
Administration's views on these issues.
    On March 26-29, 2012, the Committee conducted a bipartisan 
staff delegation to Geneva, Switzerland, to participate in the 
Symposium on Exchange Rate Policies and Trade being hosted by 
the World Trade Organization (WTO) Working Group on Trade, 
Debt, and Finance and to meet with officials from other WTO 
member countries, WTO secretariat staff, and U.S. officials.
    The Committee held regular staff consultations with USTR 
concerning the ongoing negotiations as well as accessions to 
the WTO. The Committee also held regular staff consultations 
with USTR regarding ongoing disputes being adjudicated at the 
WTO.

6. Enforcement

    Action Taken: On February 29, 2012, the Committee held a 
hearing on current trade issues, including the full range of 
issues impeding American companies from selling U.S. goods and 
services abroad. In addition, the hearing addressed the 
management of trade disputes and other trade issues. Ambassador 
Kirk testified before the Committee on the Administration's 
views on these issues.
    On February 9, 2011, the Committee held a hearing focusing 
on current trade issues, including the full range of issues 
impeding American companies from selling U.S. goods and 
services around the world, particularly China, and other trade 
disputes, including whether the United States is in compliance 
with its obligations, particularly where the United States is 
facing retaliation.
    On March 1, 2011, the Committee received the 2012 Trade 
Policy Agenda and 2011 Annual Report of the President of the 
United States on the Trade Agreements Program. This report 
satisfies the requirements of Section 163 of the Trade Act of 
1974, and Sections 122 and 124 of the Uruguay Round Agreements 
Act. On March 1, 2012, the Committee received the 2012 Trade 
Policy Agenda and 2011 Annual Report.
    On March 30, 2011, and April 2, 2012, the Committee 
received the National Trade Estimate Report from USTR for 2011 
and 2012, respectively, as well as separate reports on 
Technical Barriers to Trade and Sanitary and Phytosanitary 
Barriers to Trade. Each of the reports details significant 
barriers to U.S. exports and U.S. efforts to address those 
barriers. The NTE Report is prepared pursuant to Section 181 of 
the Trade Act of 1974, as amended. The Committee staff engaged 
in regular consultations with the Administration on these 
items.
    On April 29, 2011, the Committee received the 2011 Special 
301 Report on Intellectual Property Rights. The annual report 
reviews IPR protection and enforcement around the world and is 
prepared pursuant to Section 182 of the Trade Act of 1974, as 
amended. On April 30, 2012, the Committee received the 2012 
report.
    On May 23, 2011, Chairman Camp requested that the 
International Trade Commission conduct an analysis of the 
conditions of competition in the business jet industry, in 
particular barriers abroad faced by the U.S. industry and the 
role of government subsidies abroad. On May 30, 2012, Chairman 
Camp received the report from the International Trade 
Commission.
    The Committee also held regular staff sessions with USTR to 
discuss pending and potential cases.

7. Implemented Trade Agreements

    Action Taken: The Committee consulted closely with the 
Administration to ensure prompt entry into force of the 
recently implemented trade agreements with Colombia, Panama, 
and Korea. On February 21, 2012, USTR Kirk sent the Committee a 
letter stating the Administration's intent to enter the U.S.-
Korea trade agreement into force on March 15, 2012, and stating 
the Administration's commitment to address certain outstanding 
issues. The Agreement subsequently entered into force on March 
15, 2012. On May 15, 2012, the U.S.-Colombia trade agreement 
entered into force. The Committee continues to work with USTR 
and the Panamanian government to ensure prompt implementation 
of the Agreement.
    The Committee also continued its oversight of implemented 
agreements with Australia, Bahrain, Canada and Mexico, five of 
the countries of Central America and the Dominican Republic, 
Chile, Israel, Jordan, Morocco, Oman, Peru, and Singapore.

8. Trade Adjustment Assistance

    Action Taken: The Committee continued its oversight and its 
assessment concerning the operation and renewal of the Trade 
Adjustment Assistance programs for Workers, Firms, Communities, 
and Farmers. On August 2, 2011, Chairman Dave Camp, for himself 
and for Ranking Member Sander Levin, Chairman Brady, and 
Ranking Member McDermott, introduced H.R. 2832, ``To extend the 
Generalized System of Preferences, and for other purposes.'' On 
August 7, 2011, the House passed H.R. 2832. On August 21, 2011, 
the Senate passed an amended version of H.R. 2832 including the 
Trade Adjustment Assistance Extension Act of 2011. On October 
12, 2011, the House agreed to the Senate amendment. On October 
21, 2011, the President signed H.R. 2832 into law.
    On December 15, 2011, the Committee received the Department 
of Commerce TAA Annual Report for Fiscal Year 2011. On February 
13, 2012, the Committee received the Department of Labor's 
report on the Trade Adjustment Assistance Community College and 
Career Training (TAACCCT) Grant Program for Fiscal Year 2011. 
On March 9, 2012, the Committee received the Department of 
Labor's Trade Adjustment Assistance Annual Report for Fiscal 
Year 2011.

9. Priorities of U.S. Customs and Border Protection

    Action Taken: The Committee continued its oversight 
concerning customs revenue functions and trade facilitation, 
including enforcement of U.S. trade and customs laws and 
regulations. Monthly Committee staff sessions with Customs and 
Border Protection (CBP) have provided the Committee with 
valuable information concerning these issues as the Committee 
considered legislative proposals related to CBP's capacity, 
resources, and organizational structure to carry out its 
mandate and various other issues.
    On October 18, 2011, the Committee received a report from 
CBP on regulations and significant rulings, as required by 
Department of Treasury Order No. 100-16 (68 Federal Register 
28322-28323).
    On May 10, 2012, Representative Charles Boustany introduced 
H.R. 5708 to prevent the evasion of antidumping and 
countervailing duty orders.
    On May 17, 2012, the Subcommittee held a hearing on 
supporting economic growth and job creation through customs 
trade modernization, facilitation, and enforcement. The 
Subcommittee received testimony from (i) Mr. David Aguilar, 
Acting Commissioner, U.S. Customs and Border Protection, U.S. 
Department of Homeland Security; (ii) Mr. Kumar Kibble, Deputy 
Director U.S. Immigration and Customs Enforcement, U.S. 
Department of Homeland Security; (iii) Mr. Timothy Skud, Deputy 
Assistant Secretary for Tax, Trade and Tariff Policy, U.S. 
Department of the Treasury; (iv) The Honorable George Weise, 
Executive Vice President, Sandler & Travis Trade Advisory 
Services, (former Commissioner of Customs), testifying on his 
own behalf; (v) Mr. Darrell Sekin, Jr., President and CEO, DJS 
International Services, and President, National Customs Brokers 
and Forwarders Association of America, Inc.; and (vi) Mr. 
Michael Mullen, Executive Director, Express Association of 
America.

10. Miscellaneous Tariff Bill (``MTB'')

    Action Taken: The Committee continued its work concerning 
noncontroversial bills to eliminate or reduce duties on 
products not made in sufficient quantities in the United 
States.
    On December 15, 2011, Chairman Camp sent a letter to 
Congressman Mick Mulvaney responding to his inquiry as to when 
the 112th Congress MTB process would commence.
    On March 30, 2012, Chairman Camp along with Ranking Member 
Levin, Chairman Brady, and Ranking Member McDermott announced 
the commencement of the Miscellaneous Tariff Bill (MTB) 
process, requiring Members to introduce bills by April 30, 
2012. Due to the overwhelming Member interest in participating 
in the process, the Committee subsequently informed Members 
that they would meet the April 30 deadline if their draft bills 
were submitted to Legislative Counsel on April 30 and then 
introduced and submitted to the Ways and Means Committee online 
MTB submission process no later than on May 16, 2012. The 
Committee then announced on May 24, 2012, that it would accept 
public comments on the submitted bills until June 22, 2012. The 
Committee is also working with the ITC, Department of Commerce, 
CBP, and other federal agencies to ensure that each submitted 
bill undergoes a thorough vetting.

11. Priorities of the Office of the United States Trade Representative

    Action Taken: Chairman Camp, together with Ranking Member 
Levin, Trade Subcommittee Chairman Brady, and Trade 
Subcommittee Ranking Member McDermott, sent a letter on May 25, 
2011, to House Appropriators asking assurance of adequate 
resources for USTR.
    The Committee held staff briefings with USTR to discuss its 
budget and priorities, including the recently created inter-
agency enforcement center. The Committee also followed closely 
the Commerce, Justice, Science, and Related Agencies 
Appropriations Act, 2013 (H.R. 5326), which included USTR's FY 
13 appropriation and which passed the House on May 10, 2012.
    The Committee continues to have regular consultations with 
USTR to discuss priorities.

12. Priorities of the United States International Trade Commission

    Action Taken: The Committee continued its oversight over 
the Commission concerning overall priorities and operations, 
examining the Commission's budget and financial statements and 
engaging in regular consultations with the agency. The 
Committee also followed closely the Commerce, Justice, Science, 
and Related Agencies Appropriations Act, 2013 (H.R. 5326), 
which included the ITC's FY 13 appropriation and which passed 
the House on May 10, 2012.

                         SUBCOMMITTEE ON HEALTH

A. Full Committee Hearings

    On February 16, 2011, the full Committee received testimony 
on the Fiscal Year proposed budget for the Department of Health 
and Human Services (HHS) from Secretary Kathleen Sebelius. The 
hearing examined the President's FY12 Budget proposal for the 
Department of HHS. The hearing also focused on the ``Patient 
Protection and Affordable Care Act'' (P.L. 111-148) and the 
``Health Care and Education Reconciliation Act of 2010'' (P.L. 
111-152).

B. Actions Taken

    1. On April 1, 2011, the Subcommittee on Health and the 
Subcommittee on Oversight received testimony on AARP's 
organizational structure and finances from (i) A. Barry Rand, 
Chief Executive Officer, AARP who was accompanied by, Lee 
Hammond, President, AARP Board of Directors; (ii) William 
Josephson, J.D., Of Counsel Fried, Frank, Harris, Shriver & 
Jacobson LLP; and (iii) Frances R. Hill, J.D., Ph.D, Professor, 
University of Miami School of Law. The hearing focused on 
AARP's organizational structure, management of its boards, and 
financial growth over the last decade. Of particular interest 
is AARP's reliance on revenue from insurance companies and the 
expected future financial growth based on recently-enacted 
AARP-endorsed legislation and how such growth may be 
influencing AARP's lobbying activities.
    2. Letter to IRS regarding AARP's 501(3)(c) tax-exempt 
status. As a follow-up to the joint hearing between the 
Subcommittee on Health and the Oversight Subcommittee regarding 
the appropriateness of AARP's organizational structure, 
reliance on insurance revenue, and AARP's financial windfall 
from the Democrats' health care law, three Members of the 
Committee sent a letter to the IRS requesting a review of 
AARP's tax-exempt status. The requested review was based on a 
Congressional report detailing that AARP stands to gain an 
additional $1 billion in revenues as a result of the law and in 
particular the one-half trillion dollars in Medicare cuts.
    The IRS responded on May 26, 2011, that it received the 
letter and referred the request to its Exempt Organizations 
Examination office in Dallas, TX.
    3. On February 7, 2012, the Subcommittee held a hearing on 
programs that reward physicians who deliver high quality and 
efficient care. The Subcommittee received testimony from (i) 
Lewis G. Sandy, MD, Senior Vice President, Clinical 
Advancement, UnitedHealth Group; (ii) David Share, MD, MPH, 
Vice President, Value Partnerships, Blue Cross Blue Shield 
Michigan (BCBSM); (iii) Jack Lewin, MD, Chief Executive 
Officer, American College of Cardiology; (iv) John L. Bender, 
MD, President & CEO, Miramont Family Medicine; and (v) Len 
Nichols, Director, Center for Health Policy Research and 
Ethics. The hearing focused on innovative quality and 
efficiency recognition and reward programs developed by 
physicians and private payers.
    4. On April 27, 2012, the Subcommittee held a hearing on 
Medicare Premium Support Proposals. The Subcommittee received 
testimony from (i) The Honorable John B. Breaux, Senior 
Counsel, Patton Boggs LLP; (ii) Alice M. Rivlin, Ph.D., Senior 
Fellow, Economic Studies, Brookings; (iii) Joseph R. Antos, 
Ph.D., Wilson H. Taylor Scholar in Health Care and Retirement 
Policy, American Enterprise Institute; and (iv) Henry J. Aaron, 
Ph.D., Senior Fellow, Economic Studies, Brookings. The hearing 
reviewed the bipartisan support for implementing a premium 
support system in order to modernize the Medicare benefit while 
also improving the program's long-term financial solvency.
    5. On May 9, 2012, the Subcommittee held a hearing on the 
Medicare Durable Medical Equipment Competitive Bidding Program. 
The Subcommittee received testimony from (i) Laurence Wilson, 
Director of the Chronic Care Policy Group, Center for Medicare, 
Centers for Medicare and Medicaid Services; (ii) Kathleen King, 
Director, Health Care, Government Accountability Office; (iii) 
Joel D. Marx, Chair, Board of Directors, American Association 
for Homecare; (iv) H. Wayne Sale, Chair, Board of Directors, 
National Association of Independent Medical Equipment 
Suppliers; (v) Dino Martis, President, Ablecare Medical, Inc.; 
and (vi) Alfred J. Chiplin, Jr., Senior Policy Attorney, Center 
for Medicare Advocacy, Inc. The hearing focused on the impact 
of the DMEPOS competitive bidding program on beneficiaries, 
suppliers, and Medicare expenditures and the implications for 
program expansion.

C. Other Actions Taken

    1. Letter to HHS Secretary Sebelius regarding the Community 
Living Assistance Services and Support (CLASS) Act. The 
Subcommittee sent letter to HHS on April 13, 2011 requesting 
the Secretary explain what legal authority she was relying on 
to modify the CLASS Act in order to make the program 
actuarially sound. Secretary Sebelius responded June 3, 2011 
without referring to any specific statutory provisions, but a 
more general reliance on the Administrative Procedures Act.
    2. Letter to HHS Secretary Sebelius expressing concerns 
with the Secretary's letter on H.R. 1. On March 9, 2011, 
Chairman Camp sent a letter with Senate Finance Ranking Member 
Hatch criticizing HHS for its assertions regarding the impact 
of the House-passed Full-Year Continuing Appropriations Act and 
HHS' ability to run the Medicare Advantage program. Secretary 
Sebelius has yet to respond to this letter.
    3. Letter to HHS Secretary Sebelius regarding the Medicare 
Advantage quality bonus demonstration program (MA QBP). 
Chairman Camp sent a letter with Senate Finance Ranking Member 
Hatch to Secretary Sebelius on April 13, 2011, outlining 
concerns with the Department's authority to enact the MA QBP. 
This demonstration program was authorized under Section 402 of 
the Social Security Act, which generally requires such 
demonstrations to be budget neutral. However, CMS actuaries 
estimated the actual cost of this demonstration to be $8.3 
billion over ten years. On May 26, 2011, CMS Administrator Don 
Berwick responded on behalf of Secretary Sebelius but did not 
address any of the questions raised by Chairman Camp and 
Senator Hatch.
    4. Letter to President Obama requesting further information 
regarding his proposed Medicare and Medicaid savings plan. On 
April 20, 2011, Chairman Camp and Energy and Commerce Chairman 
Fred Upton wrote to President Obama requesting specific 
information regarding the Medicare and Medicaid savings the 
president included in an informal second budget proposal 
submission. The President announced that he would seek $340 
billion in savings from these programs by 2021, $480 billion by 
2023 and at least an additional $1 trillion in the subsequent 
decade but provided little detail as to how the savings would 
be achieved or what he was basing the savings figures on. As of 
May 31, 2012, the White House has yet to respond to this 
letter.
    5. Letter to HHS Secretary Sebelius on Administration 
Health Care Waivers. On May 24, 2011, Chairman Camp and Senate 
Finance Committee Ranking Member Hatch sent a letter to HHS 
Secretary Sebelius inquiring about the agency's protocol for 
reviewing and approving or denying requests for waivers from 
the new health laws requirements regarding health plans' annual 
limits on benefits. Chairman Camp and Senator Hatch expressed 
concern about the lack of transparency in the waiver process 
and the failure to conduct appropriate outreach to companies 
who may be eligible for a waiver. HHS has yet to respond to 
this letter.
    6. Letter to HHS Secretary Sebelius on Michigan's Medical 
Loss Ratio Waiver Request (HHS). On July 28, 2011, Chairman 
Camp and Chairman Upton sent a letter to HHS Secretary Sebelius 
asking that she grant a waiver requested by Michigan's 
Department of Licensing and Regulatory Affairs request for an 
adjustment to the minimum medical loss ratio (MLR) for 
Michigan's individual market in order to prevent a significant 
disruption in the market.
    7. On May 1, 2012, the Committee majority staff prepared a 
report for the Chairman where data from 71 Fortune 100 
companies show these companies could save hundreds of millions 
of dollars per year beginning in 2014 by simply terminating 
health insurance for their workers and dumping these employees 
into taxpayer-funded health care exchanges. Based on an 
aggregation of the data received, if the 71 Fortune 100 
companies that replied to the survey ceased to offer health 
care coverage and paid the employer mandate penalty, they could 
save a total of $28.6 billion in 2014 (an average savings of 
over $400 million per company) and $422.4 billion from 2014-
2023 (an average savings of nearly $6 billion per company).

                    SUBCOMMITTEE ON HUMAN RESOURCES

1. Hearing on Improving Efforts to Help Unemployed Americans Find Jobs

    Actions Taken: On February 10, 2011, the Subcommittee 
received testimony on improving efforts to help unemployed 
Americans find jobs from (i) Kristen Cox, Executive Director, 
Utah Workforce Services; (ii) Tom Pauken, Chairman, Texas 
Workforce Commission; (iii) Heather Boushey, Ph.D., Senior 
Economist, Center for American Progress; and (iv) Douglas J. 
Holmes, President, UWC-Strategic Services on Unemployment and 
Workers' Compensation. The hearing focused on current policies 
and programs designed to help unemployed individuals return to 
work and how they can be improved.

2. Hearing on the Use of Data Matching to Improve Customer Service, 
        Program Integrity, and Taxpayer Savings

    Actions Taken: On March 11, 2011, the Subcommittee received 
testimony on the use of data matching to improve customer 
service, program integrity, and taxpayer savings from (i) The 
Honorable Patrick P. O'Carroll, Jr., Inspector General, Social 
Security Administration; (ii) Sundhar Sekhar, Principal, 
National Health and Human Services Practice Leader, Deloitte 
Consulting; (iii) Joseph Vitale, Director, Information 
Technology Systems Center (ITSC), National Association of State 
Workforce Agencies (NASWA); (iv) Elizabeth Lower-Basch, Senior 
Policy Analyst, Center for Law and Social Policy; and (v) Ron 
Thornburgh, Senior Vice President of Business Development, NIC. 
The hearing focused on the use of data matching to improve 
public benefit programs under the Subcommittee's jurisdiction.

3. Hearing on GAO Report on Duplication of Government Programs; Focus 
        on Welfare and Related Programs

    Actions Taken: On April 5, 2011, the Subcommittee received 
testimony regarding the GAO report on the duplication of 
government programs from (i) Kay E. Brown, Director, Education, 
Workforce, and Income Security, U.S. Government Accountability 
Office; (ii) LaDonna Pavetti, Vice President for Family Income 
Support Policy, Center on Budget and Policy Priorities; and 
(iii) Robert Rector, Senior Research Fellow, Domestic Policy, 
The Heritage Foundation. The hearing focused on overlap 
involving welfare and related programs under the Subcommittee's 
jurisdiction, and considered recommendations for reducing such 
duplication and providing more effective services to low-income 
families.

4. Hearing on Programs Designed to Protect At-Risk Youth

    Actions Taken: On June 16, 2011, the Subcommittee received 
testimony on programs designed to protect at-risk youth from 
(i) The Honorable Dennis R. ``Denny'' Rehberg, a Representative 
from the State of Montana; (ii) The Honorable Karen R. Bass, a 
Representative from the State of California; (iii) The 
Honorable Bryan Samuels, Commissioner, Administration on 
Children, Youth and Families, Administration for Children and 
Families, U.S. Department of Health and Human Services; (iv) 
Patricia R. Wilson, Commissioner, Department for Community 
Based Services, Kentucky Cabinet for Health and Family 
Services; (v) Lelia Baum Hopper, Director, Court Improvement 
Program, Supreme Court of Virginia; (vi) Tracy Wareing, 
Executive Director, American Public Human Services Association; 
(vii) John Sciamanna, Director, Policy and Government Affairs, 
Child Welfare, American Humane Association; and (viii) Steve 
Yager, Deputy Director, Children's Services Administration, 
Michigan Department of Human Services. The hearing reviewed 
recent changes to the Stephanie Tubbs Jones Child Welfare 
Services program and the Promoting Safe and Stable Families 
program, as well as considered whether additional changes 
should be made in legislation to reauthorize these programs.

5. Hearing on Child Deaths Due to Maltreatment

    Actions Taken: On July 12, 2011, the Subcommittee received 
testimony on child deaths due to maltreatment from (i) Kay E. 
Brown, Director, Education, Workforce, and Income Security, 
U.S. Government Accountability Office; (ii) Tamara Tunie, 
Actor, Law and Order: SVU and Spokesperson, National Coalition 
to End Child Abuse Deaths; (iii) Theresa Covington, M.P.H., 
Director, The National Center for Child Death Review; (iv) 
Michael Petit, President and Founder, Every Child Matters 
Education Fund; (v) Carole Jenny, M.D., Director, Child 
Protection Program, Hasbro Children's Hospital; and (vi) Jane 
McClure Burstain, Ph.D., Senior Policy Analyst, Center for 
Public Policy Priorities. The hearing reviewed data on child 
deaths due to maltreatment, questioned how to improve the 
accuracy of this data, and reviewed how improving the accuracy 
of this data may help prevent future fatalities.

6. Hearing on Improving Work and Other Welfare Reform Goals

    Actions Taken: On September 8, 2011, the Subcommittee 
received testimony on improving work and other welfare reform 
goals from (i) Gary Alexander, Secretary, Pennsylvania 
Department of Public Welfare; (ii) Kay E. Brown, Director, 
Education, Workforce, and Income Security, U.S. Government 
Accountability Office; (iii) Douglas Besharov, Professor, 
School of Public Policy, University of Maryland; (iv) Scott 
Wetzler, Ph.D., Vice Chairman and Professor, Department of 
Psychiatry and Behavioral Sciences, Montefiore Medical Center; 
and (v) LaDonna Pavetti, Ph.D., Vice President for Family 
Income Support Policy, Center on Budget and Policy Priorities. 
The hearing focused on oversight of the TANF program along with 
proposals to improve work and other TANF goals as part of 
upcoming legislation to extend TANF and related programs.

7. Hearing on Work Incentives in Social Security Disability Programs

    Actions Taken: On September 23, 2011, the Subcommittees on 
Human Resources and Social Security held a joint hearing and 
received testimony on work incentives in Social Security 
disability programs from (i) Robert R. Williams, Associate 
Commissioner, Office of Employment Support Programs, 
accompanied by Dr. Robert R. Weathers II, Deputy Associate 
Commissioner, Office of Program Development and Research, 
Social Security Administration; (ii) Dan Bertoni, Director, 
Education, Workforce, and Income Security Issues, U.S. 
Government Accountability Office; (iii) Deb Russell, Manager, 
Outreach and Employee Services, Walgreens Company; (iv) James 
Hanophy, Assistant Commissioner, Texas Department of Assistive 
and Rehabilitative Services, Austin, Texas, on behalf of the 
Council of State Administrators of Vocational Rehabilitation; 
(v) Cheryl Bates-Harris, Senior Disability Advocacy Specialist, 
National Disability Rights Network, on behalf of the Consortium 
for Citizens with Disabilities Employment and Training Task 
Force; and (vi) John Kregel, Professor, Special Education and 
Disability Policy, Virginia Commonwealth University, Richmond, 
Virginia. The hearing focused on the current work incentives in 
the SSDI and SSI programs and their impact on the number of 
individuals exiting the benefit rolls, including the data and 
reports documenting such impact. The Subcommittees also 
examined recommended performance standards to guide future 
evaluations of work incentives programs, with particular focus 
on Ticket to Work, WIPA, PABSS, and Vocational Rehabilitation 
Services. In addition, ongoing and proposed SSDI demonstration 
projects were also reviewed.

8. Hearing on Supplemental Security Income Benefits for Children

    Actions Taken: On October 27, 2011, the Subcommittees on 
Human Resources and Social Security held a joint hearing and 
received testimony on SSI benefits for children from (i) Daniel 
Bertoni, Director, Education, Workforce, and Income Security, 
U.S. Government Accountability Office; (ii) Richard V. 
Burkhauser, Ph.D., Professor, Department of Policy Analysis and 
Management, Cornell University; (iii) David Wittenburg, Ph.D., 
Senior Researcher, Mathematica Policy Research; (iv) Jonathan 
M. Stein, General Counsel, Community Legal Services of 
Philadelphia and Member, SSI Coalition for Children and 
Families; and (v) Elizabeth J. Roberts, M.D., Child and 
Adolescent Psychiatrist. The hearing focused on oversight of 
SSI benefits for children, including trends, program growth, 
and recipient outcomes.

                    SUBCOMMITTEE ON SOCIAL SECURITY

1. Strengthening Social Security

    Action Taken: On June 3, 2011, the Subcommittee held a 
hearing on the 2011 Annual Report of the Social Security Board 
of Trustees. Testimony was received from (i) Charles P. 
Blahous, public trustee, Social Security and Medicare Boards of 
Trustees; and (ii) Robert Reischauer, public trustee, Social 
Security and Medicare Boards of Trustees. The witnesses 
provided an overview of Social Security financing and discussed 
causes behind Social Security's looming insolvency, including 
lower fertility rates, longer life expectancies, retirement of 
Baby Boomers and the recent recession. According to the 
Trustees' projections, based on their intermediate assumptions, 
Social Security tax revenues will cover 77 percent of scheduled 
benefits beginning in 2036. In addition, both witnesses urged 
Congress to act soon to save Social Security in order to 
protect those who are most vulnerable, to allow families time 
to prepare for retirement, and to ensure the burden is shared 
across generations.
    On June 23, 2011, the Subcommittee held a hearing on Social 
Security's finances, focusing on Social Security's current 
revenue streams, proposed changes to those structures and the 
impact they would have on the program, beneficiaries, workers 
and the economy. Testimony was received from (i) Thomas 
Barthold, Chief of Staff, Joint Committee on Taxation; (ii) 
Alex Brill, Research Fellow, American Enterprise Institute; 
(iii) Andrew Biggs, Resident Scholar, American Enterprise 
Institute; (iv) Mark Warshawsky, Member, Social Security 
Advisory Board; (v) Stephen Goss, Chief Actuary, Social 
Security Administration; and (vi) Tim Lee, Texas Retirement 
Teachers Association, on behalf of Coalition to Preserve 
Retirement Security. Witnesses discussed program financing 
issues including how payroll taxes apply to wages, the numerous 
exceptions to the definitions of wages, and the current law 
reduction in the payroll tax paid by employees and its impacts. 
Testimony also reviewed the impacts of mandating Social 
Security coverage for all newly hired public workers (including 
reductions in existing defined benefit plans, reduced 
government services and/or increases in State and local taxes 
or fees) the tradeoffs between benefit adjustments and revenue 
increases for Social Security, and the negative effects of 
payroll tax rate or taxable wage base increases, including 
discouraging work, decreasing savings and hindering the ability 
of small businesses to create jobs.
    On July 8, 2011, the Subcommittee held a hearing on Social 
Security's finances, focusing on Social Security's current 
benefit expenditures, proposed changes to future benefits and 
the impact those changes would have on the program, future 
beneficiaries, workers, and the economy. Testimony was received 
from (i) Sylvester J. Schieber, Independent Consultant; (ii) 
Thomas S. Terry, President, T. Terry Consulting; (iii) C. 
Eugene Steuerle, Senior Fellow, Urban Institute; (iv) Joan 
Entmacher, Vice President for Family Economic Security, 
National Women's Law Center; (v) Charles P. Blahous, Research 
Fellow, Hoover Institution; and (vi) Barbara Bovbjerg, Director 
for Education, Workforce, and Income Security, U.S. Government 
Accountability Office (GAO). Witnesses pointed out the 
inequities of the program, including those involving women, 
one-earner versus two-earner couples, needed benefit 
enhancements for those who are most vulnerable, the shifting 
balance between working years and retirement years due to 
increases in life expectancy, the importance of incentives for 
greater participation in the labor force, and the impact of 
using different consumer price indices for cost of living 
adjustments. Witnesses agreed that the sooner Congress acts to 
strengthen the program, the better. Ms. Bovbjerg highlighted 
the findings of a GAO report requested on May 20, 2011, by 
Subcommittee Chairman Johnson examining the actions taken by 
the Social Security Administration (SSA) to move the Social 
Security Statement online and to assess planned improvements to 
the statement. Her testimony highlighted the purpose of the 
currently suspended Social Security Statement and how crucial 
it is to the millions of Americans affected by Social Security, 
along with the fact that the statement serves as the agency's 
primary method of communicating with workers. Efforts to 
improve the statement and implement a system for public online 
access to the statement were also reviewed.

2. Stewardship of Social Security Programs

    Action Taken: On April 14, 2011, the Subcommittee held a 
hearing on the SSA's role in verifying employment eligibility. 
Witnesses discussed the progress made and challenges created by 
E-Verify, including the potential burdens on employees and the 
SSA's budget. In addition, current shortcomings and potential 
improvements to the verification process were considered. The 
Subcommittee received testimony from (i) Richard M. Stana, 
Director, Homeland Security and Justice, United States 
Government Accountability Office; (ii) Marianna LaCanfora, 
Assistant Deputy Commissioner, Office of Retirement and 
Disability Policy, Social Security Administration; (iii) Tyler 
Moran, Policy Director, National Immigration Law Center; (iv) 
Ana I. Antn, Ph.D., Professor, Department of Computer Science, 
College of Engineering, North Carolina State University, on 
behalf of the Association for Computing Machinery; and (v) 
Austin T. Fragomen, Jr., Chairman of the Board of Directors of 
the American Council on International Personnel, on behalf of 
the HR Initiative for a Legal Workforce.
    On June 14, 2011, the Subcommittees on Oversight and Social 
Security held a joint hearing on the accuracy of payments made 
by the Social Security Administration. The Subcommittees 
received testimony from (i) Carolyn Colvin, Deputy 
Commissioner, Social Security Administration; (ii) Patrick P. 
O'Carroll, Jr., Inspector General, Social Security 
Administration; (iii) Dan Bertoni, Director, Education, 
Workforce and Income Security Issues, U.S. Government 
Accountability Office; (iv) Ann P. Roberts, Deputy Director, 
Bureau of Disability Determination Services, Illinois 
Department of Human Services, on behalf of the National Council 
of Disability Determination Directors; and (v) Joseph Dirago, 
President, National Council of Social Security Management 
Associations. Further information about this hearing is 
included in the Subcommittee on Oversight section of this 
report.
    Other Actions Taken: On April 9, 2011 the Subcommittee 
requested a report from the Social Security Administration 
Inspector General (IG) on the SSA's funding and use of the 
Limitation on Administrative Expenses (LAE) which is the 
mechanism used by the Committee on Appropriations to pay for 
SSA's administrative expenses. During previous appropriations 
cycles, the SSA had transferred money from its LAE account to 
an Information Technology Systems (ITS) fund, bringing the 
balance to $1 billion. The request letter and the subsequent 
October 2011 IG report provided a rationale for Congress' 
previous decisions made in early 2011 to rescind monies sitting 
in the ITS fund, thereby creating budget savings and making the 
funding of the SSA more accurate and transparent for the FY2011 
funding cycle and beyond.

3. Use of the Social Security Number

    Action Taken: On April 13, 2011, the Subcommittee held a 
hearing on the role of Social Security numbers (SSNs) in 
identity theft and options to guard its privacy. Witnesses 
discussed the impacts of identity theft, the role of SSNs in 
abetting identity theft, and options to restrict its use. In 
addition, the role of SSNs in administering Social Security 
programs and how the Social Security Administration protects 
SSNs were considered, along with legislative proposals to limit 
the use of SSNs. The Subcommittee received testimony from (i) 
The Honorable Patrick P. O'Carroll Jr., Inspector General, SSA; 
(ii) Maneesha Mithal, Associate Director of the Division of 
Privacy and Identity Protection, Federal Trade Commission; and 
(iii) Theresa L. Gruber, Assistant Deputy Commissioner, Office 
of Operations, Social Security Administration.
    On September 1, 2011, the Subcommittee held a field hearing 
in Plano, Texas on Social Security numbers and child identity 
theft. Testimony was received from (i) Stacey Lanius, of Plano, 
Texas; (ii) Steve Bryson, of Allen, Texas; (iii) Deanya 
Kueckelhan, Director, Southwest Region, Federal Trade 
Commission; (iv) Lynne M. Vieraitis, Ph.D., Associate Professor 
of Criminology, University of Texas at Dallas; and (v) Robert 
Feldt, Special Agent In-Charge, Office of the Inspector 
General, Social Security Administration, Dallas Field Division, 
accompanied by Antonio Puente, Special Agent, Dallas Field 
Division. The witnesses discussed the impacts of child identity 
theft, the role of SSNs in identity theft and options to better 
safeguard SSNs. In addition, the hearing examined the growing 
crime of child identity theft and the SSA's law enforcement 
role in protecting SSNs and assisting other law enforcement 
agencies in combating identity theft.
    On February 2, 2012, the Subcommittee held a hearing on 
Social Security's management of death data (including Social 
Security numbers) and the implications of the Social Security 
Administration's (SSA) publically available Death Master File 
in identity theft, including the theft of the identities of 
deceased children to obtain fraudulent tax refunds. Witnesses 
discussed the development of the SSA's death data files, legal 
issues surrounding death information and the role of the states 
in managing death records, and H.R. 3475 ``Keeping IDs Safe Act 
of 2011'' introduced by Subcommittee on Social Security 
Chairman Sam Johnson to end the Social Security 
Administration's public Death Master File publication. The 
Subcommittee also examined crime resulting from the publication 
of the sensitive data made available through Death Master File 
and the actions the SSA is taking to better protect death 
records, including developing legislation permitting them to 
refuse requests for death information. The Subcommittee heard 
testimony from two witness panels. The first panel included (i) 
Michael J. Astrue, Commissioner, Social Security 
Administration. The second panel included (ii) Jonathan Agin, 
of Arlington, Virginia; (iii) Stuart K. Pratt, Chief Executive 
Officer, Consumer Data Industry Association; (iv) John 
Breyault, Vice President of Public Policy, Telecommunications & 
Fraud, National Consumers League; (v) Patrick P. O'Carroll, 
Jr., Inspector General, Social Security Administration; and 
(vi) Patricia Potrzebowski, Ph.D., Executive Director, National 
Associated for Public Health Statistics and Information 
Systems.
    On May 8, 2012, the Subcommittees on Oversight and Social 
Security held a hearing on identity theft and tax fraud. The 
hearing detailed how the Social Security Administration's 
publication of the Social Security Death Master File (DMF) 
provides criminals with the tools to file for and obtain 
multiple fraudulent tax refunds, and the processes the Internal 
Revenue Service (IRS) is using in its attempts to detect and 
stop illegal refunds. The Subcommittees heard testimony from 
the following witnesses: (i) J. Russell George, Treasury 
Inspector General for Tax Administration; (ii) Patrick P. 
O'Carroll, Jr., Inspector General, Social Security 
Administration; (iii) Steven T. Miller, Deputy Commissioner for 
Services and Enforcement, Internal Revenue Service; (iv) Nina 
E. Olson, National Taxpayer Advocate, Internal Revenue Service; 
and (v) David F. Black, General Counsel, Social Security 
Administration. Further information about this hearing is 
included in the Subcommittee on Oversight section of this 
report.
    Other Actions Taken: On April 11, 2011, Subcommittee 
Chairman Johnson asked the Government Accountability Office to 
determine if States' driver's license agencies were in 
compliance with rules to verify the authenticity of SSNs, since 
an individual's driver's license serves as a critical gateway 
to obtaining authentic identification. In 2005, the REAL ID Act 
established standards for driver's licenses to prevent identity 
thieves and terrorists from obtaining these credentials. The 
letter also asked for an assessment of the challenges and any 
vulnerable processes the States may be encountering, and the 
type and adequacies of policies and procedures the SSA has in 
assisting State agencies.
    On March 28, 2012, the GAO informed the Subcommittee of 
their scope of work relating to a September 13, 2011 request 
from Subcommittee Chairman Johnson and Subcommittee Member 
Lloyd Doggett to study the experience of the Veterans' 
Administration and the Department of Defense in removing SSNs 
from identity cards and how these lessons may be applicable to 
the Centers for Medicare and Medicaid Services in the removal 
of SSNs from Medicare cards.

4. Challenges Facing the Disability Insurance (DI) Program.

    Action Taken: On July 11, 2011, the Subcommittee on Social 
Security and the Committee on Judiciary Subcommittee on Courts, 
Commercial & Administrative Law held a joint hearing on the 
role of Social Security Administrative Law Judges (ALJs). The 
Subcommittees received testimony from (i) Michael J. Astrue, 
Commissioner, Social Security Administration; and (ii) 
Christine Griffin, Deputy Director, Office of Personnel 
Management (OPM). Commissioner Astrue testified that by statute 
the SSA is limited in its management oversight and discipline 
of ALJs. He discussed the enhanced rigor he put in place for 
ALJ hiring as well as his more pro-active approach to ALJ 
discipline during his tenure. He noted that judges in his 
agency who award disability benefits more than 85 percent of 
the time cost taxpayers roughly $1 billion a year. The 
Commissioner also testified that productivity initiatives have 
reduced Social Security disability hearing wait times from a 
high of 505 days in August 2008 to 353 days in June 2011. His 
overall goal to improve wait times is 270 days. Deputy Director 
Christine Griffin testified that OPM manages the ALJ register, 
from which agencies hire all ALJs. Ms. Griffin testified that 
OPM's role is to administer the ALJ examination process and 
maintain a list of qualified ALJs that all agencies can access. 
She stated that OPM does not make suitability findings or 
otherwise screen ALJ candidates. Agencies have sole 
responsibility for hiring, and managing ALJs. She also 
testified that agencies are restricted in rating the 
performance of ALJs in order to ensure that ALJs are free of 
agency interference, but that agencies can discipline ALJs if 
they establish good cause with the Merit Systems Protection 
Board, a process that typically takes two years while the ALJ 
remains in full pay status. Various options identified in 
testimony included legislative reforms that would assure 
consistency and fairness, instituting peer reviews among ALJs, 
time-limited instead of career appointments, and increasing ALJ 
performance and accountability through performance assessments.
    On September 23, 2011, the Subcommittees on Social Security 
and Human Resources held a joint hearing on work incentives in 
Social Security disability programs. The Subcommittees received 
testimony from (i) Robert R. Williams, Associate Commissioner, 
Office of Employment Support Programs, accompanied by Robert R. 
Weathers II, Deputy Associate Commissioner, Office of Program 
Development and Research, Social Security Administration; (ii) 
Dan Bertoni, Director, Education, Workforce, and Income 
Security Issues, U.S. Government Accountability Office; (iii) 
Deb Russell, Manager, Outreach and Employee Services, Walgreens 
Company; (iv) James Hanophy, Assistant Commissioner, Texas 
Department of Assistive and Rehabilitative Services, on behalf 
of the Council of State Administrators of Vocational 
Rehabilitation; (v) Cheryl Bates-Harris, Senior Disability 
Advocacy Specialist, National Disability Rights Network, on 
behalf of the Consortium for Citizens with Disabilities 
Employment and Training Task Force; and (vi) John Kregel, 
Professor, Special Education and Disability Policy, Virginia 
Commonwealth University. The witnesses discussed the 
effectiveness of the Ticket to Work, Work Incentive Planning 
and Assistance and Protection and Advocacy for Beneficiaries 
for Social Security programs and that the complexity of work 
incentive rules make the process of returning to work even more 
difficult. Mr. Bertoni's testimony covered the findings from a 
GAO report requested by Subcommittee Chairman Sam Johnson and 
Senate Judiciary Committee Ranking Member Chuck Grassley (R-IA) 
to determine the impact of 2008 regulatory changes affecting 
the SSA's return to work program, known as Ticket to Work. The 
GAO report highlighted several areas of concern including: a 
low overall participation rate of ticket holders in Ticket to 
Work; a shift in service approaches by Employment Networks 
(ENs) to focus on ticket holders who are already employed or do 
not need assistance obtaining employment; and a lack of 
adequate tools for the SSA to evaluate the effectiveness of ENs 
and the degree to which ticket holders are returning to work 
and exiting the benefit rolls. Testimony was also heard on the 
need to make Ticket to Work more accountable to beneficiaries 
and taxpayers through performance standards and measurable 
results.
    On December 2, 2011 the Subcommittee held its first hearing 
in a series entitled ``Securing the Future of the Social 
Security Disability Insurance Program.'' Testimony was received 
from (i) Stephen C. Goss, Chief Actuary, Social Security 
Administration; (ii) Virginia P. Reno, Vice President for 
Income Security Policy National Academy of Social Insurance; 
and (iii) Andrew G. Biggs, Ph.D., Resident Scholar, American 
Enterprise Institute. The hearing focused on the history of the 
Disability Insurance (DI) program, the importance of its 
benefits, the growth of the program and the drivers of that 
growth along with program's current and future financing 
challenges. Witnesses discussed the drivers of the program's 
extensive growth and resulting costs, including population 
aging, changes in the working population, legislative changes 
that have eased eligibility criteria, and economic slowdowns, 
along with projected DI Trust Fund insolvency unless 
legislative changes are made.
    On January 24, 2012, the Subcommittee held a second hearing 
in the hearing series ``Securing the Future of the Social 
Security Disability Insurance Program.'' Testimony was received 
from (i) Carolyn Colvin, Deputy Commissioner, Social Security 
Administration; (ii) Patrick P. O'Carroll, Jr., Inspector 
General, Social Security Administration; (iii) Thomas Brady, 
Special Agent, Office of the Inspector General, Social Security 
Administration, Kansas City Field Division, St. Louis, 
Missouri; (iv) Paul Neske, Detective, St. Louis County Police 
Department, St. Louis, Missouri; and (v) Steve Clifton, 
President, National Council of Social Security Management 
Associations. The hearing focused on combating waste, fraud, 
and abuse within the DI program. Witnesses discussed 
overpayments, Continuing Disability Reviews (CDRs), and the 
Cooperative Disability Investigation (CDI) Program. 
Specifically, several witnesses emphasized the important role 
that CDRs and CDI units play in rooting out instances of abuse 
within the program. New estimates by the SSA in the FY 2012 
budget indicate that each dollar spent for CDRs yields $9 in 
lifetime program savings, including Medicare and Medicaid 
savings. Each dollar spent on CDIs in FY 2011 resulted in $14 
of DI program savings. Additionally, the Subcommittee reviewed 
video utilized by the Office of the Inspector General in 
certain fraud investigations that resulted in benefits either 
terminated or denied.
    On March 20, 2012, the Subcommittee held the third hearing 
in the series on, ``Securing the Future of the Social Security 
Disability Insurance Program.'' The Subcommittee received 
testimony from (i) The Honorable Michael J. Astrue, 
Commissioner, Social Security Administration; (ii) Trudy Lyon-
Hart, Director, Office of Disability Determination Services, 
Vermont Agency of Human Services, on behalf of the National 
Council of Disability Determination Directors; (iii) Lisa D. 
Ekman, Senior Policy Advisor, Health & Disability Advocates on 
behalf of the Consortium for Citizens with Disabilities Social 
Security Task Force; (iv) Dan Bertoni, Director, Education, 
Workforce, and Income Security Issues, U.S. Government 
Accountability Office; (v) Leighton Chan, M.D., Chief, 
Rehabilitation Medicine Department, National Institutes of 
Health; and (vi) Nicole Maestas, Ph.D., Senior Economist, RAND 
Corporation. Witnesses discussed how disability insurance 
eligibility decisions are made at the initial level, the 
definition of disability, the importance of the program, and 
the Federal-State relationship within the disability process. 
Additionally, witnesses argued that although the federally-
funded State Disability Determination Services work efficiently 
and cost-effectively to make the right decision as early in the 
process as possible, the disability insurance program has not 
kept pace with medical advances, rehabilitative technology, and 
workplace changes. Furthermore, advances in technology have 
created assessment tools that have the potential to enhance and 
improve the process and ensure credible, objective outcomes for 
the DI program.
    Other Actions Taken: On April 4, 2011, Subcommittee 
Chairman Johnson requested a GAO report to assess the SSA's 
plans and efforts to revise its disability criteria and explore 
the costs and benefits of additional interagency coordination. 
The target completion date for this report is June 2012.
    On June 16, 2011, a number of Committee on Ways and Means 
Members, on a bipartisan basis, requested a report by the IG to 
assess the SSA's management and oversight of the disability 
hearing process and whether there are significant outliers 
within the Administrative Law Judge (ALJ) corps in terms of 
productivity or decisional outcomes. The OIG provided a 
response in two reports. The first report was completed 
February 14, 2012 and looked at ALJs who are significant 
outliers either in terms of productivity or decisional 
allowance rates, examined factors that may account for these 
variances, and determined the effectiveness of management 
controls over ALJ adherence to agency policies and procedures. 
The IG found that the majority of ALJs met or exceeded the 
Agency's 500-700 case disposition benchmark. Additionally, 
while the average decisional allowance rate for ALJs in FY 2010 
was 67 percent, it ranged from a low of 8.6 percent to a high 
of 99.7 percent nationwide. The IG identified that the 
variances in allowances are most notably attributable to ALJ 
decisional independence and the demographics of claimants 
served by the hearing office, such as age, education, and 
available work. Agency monitoring of ALJ performance is limited 
to whether ALJs meet established productivity benchmarks, and 
the agency is constrained from initiating disciplinary action 
related to an ALJ's workload performance. The IG concluded that 
greater agency attention is needed to ensure ALJ outliers are 
monitored and underlying work processes are periodically 
reviewed.
    The OIG issued its second report on March 19, 2012. The 
report identified the constraints, including the statutory 
limitations of the Administrative Procedure Act, that make it 
difficult for the agency to ensure ALJ compliance with its 
policies and procedures. The agency is specifically limited 
from reviewing ALJ decisions before they are finalized and 
paid, making ALJ oversight a challenge. SSA can review specific 
ALJ decisions after the fact and does so based on anomalies. If 
SSA determines an ALJ failed to comply with the Agency's 
policies and procedures, it can issue directives to the ALJ to 
comply. If the ALJ fails to comply with the directives, SSA can 
seek disciplinary actions against the ALJ. SSA also uses these 
reviews to identify training needs.

5. SSA's Information Technology (IT) Infrastructure.

    Action Taken: On February 11, 2011, the Subcommittee on 
Social Security and the Transportation and Infrastructure 
Subcommittee on Economic Development, Public Buildings, and 
Emergency Management held a joint oversight hearing on managing 
costs and mitigating delays in the building of Social 
Security's new National Support Center (NSC). Witnesses 
discussed the importance of information technology in 
delivering 21st century customer service at the SSA and the 
steps being taken to mitigate risk and delays in the building 
of the NSC. The Subcommittee received testimony from (i) The 
Honorable Patrick P. O'Carroll Jr., Inspector General, SSA; 
(ii) David Foley, Deputy Commissioner of the Public Buildings 
Service, U.S. General Services Administration; and (iii) G. 
Kelly Croft, Deputy Commissioner, Systems, SSA.
    On May 9, 2012, the Subcommittee held a hearing on the 
state of Social Security's Information Technology (IT). At the 
hearing, Chairman Johnson released a report he requested from 
the Government Accountability Office, ``Social Security 
Administration: Technology Modernization Needs Improved 
Planning and Performance Measures,'' which outlined Social 
Security's current efforts to modernize its information 
technology. While some progress has been made to modernize its 
IT, more is required for Social Security to keep pace with 
rapid changes in technology. Witnesses argued for the need for 
a comprehensive IT strategy that defines needed 
accomplishments, identifies strategies to achieve results, 
takes into account beneficiary needs, and measures progress. 
The Subcommittee heard testimony from the following witnesses: 
(i) G. Kelly Croft, Deputy Commissioner of Systems and Chief 
Information Officer, Social Security Administration; (ii) 
Valerie C. Melvin, Director, Information Management and 
Technology Resource Issues, Government Accountability Office; 
(iii) Larry Freed, President and Chief Executive Officer, 
ForeSee Results, Inc.; (iv) William Scherlis, Ph.D., Professor, 
School of Computer Science, Carnegie Mellon University; and (v) 
Max Richtman, President and Chief Executive Officer, National 
Committee to Preserve Social Security & Medicare.
    Other Actions Taken: On April 14, 2011, Subcommittee 
Chairman Johnson requested the SSA IG to assess the SSA's 
progress in expanding electronic services to claimant 
representatives. The IG report was received on August 22, 2011 
and found that the SSA made progress in efforts to provide 
electronic services to claimant representatives and lessened 
the processing burden on staff by using electronic services to 
automatically generate, print, and mail notices. The IG report 
also noted that the SSA will need to focus future efforts on 
increasing use of electronic services, such as allowing online 
registration, expanding online access to hearing data, reducing 
the use of hard-copy notices, and expanding ``eFolder'' access 
to additional parties.
    On April 14, 2011, Subcommittee Chairman Johnson requested 
a GAO report to determine the SSA's progress and plans for 
modernizing its existing information technology systems and 
upgrading current system capabilities. The GAO report will 
evaluate the effectiveness of the SSA's management of these 
efforts, and strategic planning and investment management for 
key agency initiatives, such as improving the agency's 
disability and retirement claims services. The report, released 
at the May 9, 2012 Subcommittee hearing on the state of Social 
Security's Information Technology, found Social Security lacks 
effective tools to measure the impact of its modernization 
initiatives and needs an information technology strategic plan 
that has specific benchmarks. The report also examined the 
impact of the agency's recent decision to realign the 
responsibilities of the Chief Information Officer.

6. Service Delivery

    Other Actions Taken: On April 11, 2011, Subcommittee 
Chairman Johnson requested that the SSA IG research the 
possibility of charging user fees both as a way to fund the 
agency's administrative costs and to change certain consumer 
behavior. In particular, the September 2011 IG report discussed 
the advantages of the SSA charging user fees for replacement 
Social Security cards and Social Security printouts. User fees 
charged at field service locations, when combined with a viable 
customer delivery and web based services plan, hold the 
possibility of steering customers to the most efficient service 
delivery methods.
    On April 14, 2011, Subcommittee Chairman Johnson requested 
a report by the IG to review the SSA's long term customer 
service delivery plan. In the event that the IG found that such 
a plan did not exist, the IG was asked to determine what 
information should be included. With the SSA facing budget 
restraints at the same it must handle a growing retirement and 
disability workload due to the aging population and the 
economic downturn, the SSA's need for a current business plan 
and effective long range planning is more important than ever. 
The IG report was received on July 29, 2011 and found that the 
SSA does not have a customer service delivery plan and has 
instead relied on the Agency Strategic Plan. However, due to 
Executive Order 13571, the SSA is required to develop a 
customer service plan that includes a short term and long term 
focus. The IG report recommended that the SSA implement a 
customer service plan, which address the following focus areas: 
electronic services, information technology, staffing, physical 
infrastructure, performance metrics, and potential challenges. 
The report also indicated how important new service methods, 
greater use of web based service delivery and technology will 
be to service SSA's beneficiaries. The ability for the agency 
to outline a plan will be critical to future administrative 
funding requests.
    On October 6, 2011, Republican members of the Committee on 
Ways and Means requested a report by the IG to assess whether 
managers in the Office of Disability Adjudication and Review 
had instructed ALJs and hearing office employees to set aside 
their disability cases during the last ``53rd'' week in 
September and refrain from issuing decisions until the 
following week. The report was completed on March 7, 2012 and 
assessed the agency's management oversight and controls at nine 
hearing offices. Based on that review, the IG found that 
workload processing decreased significantly in the 53rd week. 
While agency officials noted that employees were advised to 
continue processing cases in the 53rd week, the IG confirmed 
that some employees were confused about Week 53, and that some 
employees received instructions from managers to withhold 
certain types of case processing. While it appears hearing 
office employees were working throughout Week 53, this work was 
not always being processed in the same manner nor captured in 
SSA's systems. To prevent future occurrences of workload 
declines during a 53rd week, OIG concluded the agency needs to 
clearly communicate a policy that explicitly states work will 
be processed and measured uniformly throughout each year, 
including those with 53 weeks.
    On November 18, 2011, a number of Republican members of the 
Committee on Ways and Means requested a report by the GAO to 
determine the effectiveness of the Social Security 
Administration's representative payee program, in the wake of 
the horrific treatment of beneficiaries found in Philadelphia, 
Pennsylvania. The completion of the report is expected during 
the second session of the 112th Congress.

                  C. Oversight Letters Issued by the 
                      Committee on Ways and Means


1. Letter to Treasury Regarding the Prepaid Debit Card Pilot Program

    On January 20, 2011, Chairman Camp and Oversight 
Subcommittee Chairman Boustany sent a letter to Secretary 
Geithner requesting information regarding the Department of the 
Treasury's prepaid debit card program. Treasury launched the 
pilot program to encourage certain taxpayers to receive their 
tax refunds on pre-paid debit cards, rather than paper checks. 
The letter requested information concerning cardholder fees, 
consumer protections, and the selection of the program's 
financial agent.

2. Letter to IRS Regarding Improper Payments in the Earned Income Tax 
        Credit Program

    On February 11, 2011, Chairman Camp and Oversight 
Subcommittee Chairman Boustany sent a letter to Commissioner 
Shulman requesting information regarding the Internal Revenue 
Service (IRS) efforts to recover improper payments in the 
Earned Income Tax Credit (EITC) program. The letter cited a 
2009 Government Accountability Office (GAO) study finding that 
the EITC program was responsible for the second-highest amount 
of improper payments of any federal program. The letter also 
cited the IRS figures that 23 percent to 28 percent of EITC 
payments were improper in 2009, costing taxpayers between $11 
and $13 billion. In the letter, Commissioner Shulman was asked 
to explain a February 2011 report by the Treasury Inspector 
General for Tax Administration (TIGTA) that found the IRS had 
not taken the steps necessary to reduce improper payments in 
the EITC program.

3. Letter to HHS Regarding Ernst & Young's Independent Audit of Fiscal 
        Year 2010 Financial Statements

    On March 10, 2011, Chairman Camp and Oversight Subcommittee 
Chairman Boustany sent a letter to Secretary Sebelius 
requesting detailed information based on an Ernst & Young audit 
that revealed shortcomings of the Department of Health and 
Human Services (HHS), which included the potential mishandling 
of $794 million in taxpayer dollars. Among the audit's findings 
were suggestions that HHS's accounting systems did not comply 
with requirements of the Federal Financial Management 
Improvement Act. The letter requested information regarding the 
Department's response to the Ernst & Young audit.

4. Letter to IRS Regarding AARP's 501(c)(3) Tax-Exempt Status Review

    Following a joint hearing of the Subcommittees on Health 
and Oversight, Congressmen Herger, Boustany, and Reichert sent 
an April 8, 2011 letter to the IRS concerning AARP and its 
organizational structure, for-profit activities, and financial 
windfall following the Patient Protection and Affordable Care 
Act. The letter outlined the findings of a joint report the 
three Congressmen released and asked that the IRS review AARP's 
tax-exempt status. The requested review was based on a 
Congressional report finding that AARP stands to gain an 
additional $1 billion in revenues as a result of the law and in 
particular the one-half trillion dollars in Medicare cuts.

5. Letter to IRS Regarding the Health Insurance Reform Implementation 
        Fund

    On April 28, 2011, Chairman Camp and Oversight Subcommittee 
Chairman Boustany sent a letter to Commissioner Shulman 
requesting information on the amount and use of funds the 
agency had received from the Health Insurance Reform 
Implementation Fund. The Patient Protection and Affordable Care 
Act created a $1 billion fund for the Department of Health and 
Human Services to distribute to agencies tasked with 
implementing the overhaul. At the time of the letter, the 
Administration had refused to provide this information to GAO.

6. Letter to TIGTA on Outstanding Recommendations

    On May 10, 2011, Chairman Camp sent a letter to TIGTA 
Inspector General George requesting information on TIGTA's past 
recommendations to prevent and detect fraud and abuse of 
refundable credits. Among the items requested were TIGTA's 
recommendations made over the past five years on the 
administration of tax credits. TIGTA was asked to identify its 
past recommendations, indicating which have been implemented or 
are in the process of being implemented, and also provide any 
additional recommended legislative actions to improve the 
economy, efficiency or integrity of tax administration.

7. Letter to IRS Regarding Donor Gift Tax Investigations

    In May 2011, it was widely publicized that the IRS launched 
audits of five taxpayers for tax year 2008 for failure to pay 
gift tax on donations made to Internal Revenue Code (IRC) 
501(c)(4) tax-exempt organizations. This came as a surprise 
since the IRS had not issued any guidance since 1982 on how to 
handle donations to IRC 501(c)(4) organizations, despite being 
regularly urged to do so by tax practitioners. This activity 
gave rise to concerns that the IRS audits had been designed to 
chill political speech in advance of the next election cycle.
    In response, Chairman Camp sent two letters to the IRS 
Commissioner Shulman asking for more information on the gift 
tax audits of IRC 501(c)(4) contributions, and began an 
investigation on whether these examinations were political in 
nature. The first letter requested information about the IRS 
operations involving the auditing of gift tax returns and IRC 
501(c)(4) organizations. Chairman Camp also sent an IRC 6103 
request letter to Commissioner Shulman asking for access to 
returns and return information relating to this matter.

8. Letter to IRS Concerning Uncollected Tax Debt

    On July 15, 2011, Chairman Camp and Oversight Subcommittee 
Chairman Boustany sent a letter to Commissioner Shulman 
requesting information to help the Committee better understand 
the decision to close the Private Debt Collection program, the 
IRS's tax debt inventory, and the progress in collecting these 
debts. At the end of fiscal year 2010, the IRS was owed 
approximately $35 billion in collectible unpaid federal taxes, 
an increase of $6 billion from 2009. In light of the IRS' focus 
on higher priority debt, Treasury authorized the IRS to use 
private debt collection agencies (PCAs) to collect certain tax 
debts below $100,000. From 2006-2009, a PCA pilot program 
returned nearly $82 million in revenue.

9. Letter to IRS Regarding Orderly Reinstatement of FAA Taxes

    On August 4, 2011, Chairman Camp and Ranking Member Levin, 
along with Senate Finance Committee Chairman Max Baucus and 
Ranking Member Orrin Hatch sent a letter to the IRS 
Commissioner Shulman urging the IRS to appropriately use its 
discretion and authority in administering the reinstatement of 
excise taxes that support the Airport and Airway Trust Fund 
(AATF), which had expired on July 22, 2011 (along with the 
expenditure authority from the AATF). Upon expiration, the AATF 
excise taxes had stopped being collected, including the 7.5 
percent of fare tax charged to domestic air passengers, the 
domestic flight segment tax, and portions of the excise tax on 
non-commercial aviation fuel.
    On August 5, 2011, Congress enacted an extension of the 
AATF expenditure authority and associated excise taxes (the 
``Airport and Airway Extension Act of 2011, Part IV,'' H.R. 
2553, Pub. L. 112-27). Because the House had passed this bill 
prior to the lapse in the AATF excise taxes, the bill did not 
contemplate the expiration of those excise taxes prior to its 
enactment. Accordingly, the letter from the Chairmen and 
Ranking Members of the Ways and Means and Finance Committees 
advised the IRS of the potential impact on consumers and the 
aviation industry, as well as on the limited resources of the 
IRS, if these taxes were to be collected retroactively. The 
letter specifically encouraged the IRS to utilize its 
discretion and authority to extend relief to passengers and 
airlines with respect to ticket taxes that were not paid or 
collected because of the lapse, and to provide the industry a 
three-day period of time to restart their processes for 
collecting the taxes.

10. Letter to Treasury Regarding Foreign Deposits

    On September 27, 2011, Oversight Subcommittee Chairman 
Boustany sent a letter to Treasury Secretary Geithner regarding 
the proposed IRS regulation that will require banks to disclose 
interest paid to nonresident aliens. Chairman Boustany warned 
that the regulation would potentially drive foreign investments 
out of the economy and hurt individuals and small businesses. 
He asked that the Secretary suspend implementation of the 
regulation, and requested information regarding the proposed 
regulation's conformity with the Administrative Procedure Act, 
a cost-benefit analysis, along with additional information.

11. Letter to GAO Requesting a Review of Tax Delinquencies and Security 
        Clearances

    On October 4, 2011, Chairman Camp, along with Senators 
Collins, Hatch and Coburn, sent a letter to GAO requesting a 
review of the potential vulnerabilities within the national 
security clearance investigative process in identifying tax 
delinquencies. The requested audit will review the current 
security clearance procedures that are undertaken by the U.S. 
Office of Personnel Management when vetting government 
employees, and whether it accurately identifies government 
workers that have outstanding tax liabilities.

12. Letter to IRS Regarding Oversight of the Tax-Exempt Sector

    On October 6, 2011, Oversight Subcommittee Chairman 
Boustany sent a letter to the IRS Commissioner Shulman 
requesting information on the tax-exempt sector generally. In 
his letter, Chairman Boustany asked the Commissioner to provide 
information on a wide range of topics facing tax-exempts in 
order to review the current regulatory environment and to 
understand the IRS's ongoing enforcement efforts in these 
areas. Among the topics addressed in this inquiry are unrelated 
business income, tax-exempt audits, and other planned 
compliance projects and tax-exempt enforcement initiatives. 
Additional information was requested regarding current IRS 
compliance projects on universities and hospitals.

13. Letter to HHS Regarding Financial Mismanagement at HHS

    On February 6, 2012, Oversight Chairman Boustany and Senate 
Permanent Subcommittee on Investigations Ranking Member Tom 
Coburn sent a letter to HHS Secretary Sebelius regarding an 
independent audit of HHS conducted by Ernst & Young that 
reveals continued shortcomings and weaknesses within HHS's 
financial management system. Chairman Boustany and Ranking 
Member Coburn noted violations of the Anti-Deficiency Act, 
inexplicable differences in accounting, and HHS's use of 
antiquated internal control processes. The letter requested 
explanations from HHS regarding steps taken to correct the 
serious issues discussed in the audit.

14. Letter to IRS Regarding Tax-Exempt Sector Compliance

    On March 1, 2012, Oversight Chairman Boustany sent a letter 
to IRS Commissioner Shulman regarding compliance efforts 
involving the tax-exempt sector. This letter follows a letter 
sent on October 6, 2011 requesting an overview of IRS 
compliance efforts in the tax-exempt sector. The March 1, 2012 
letter requested information on the number of 501(c)(3) and (4) 
tax-exempt organizations the IRS has recognized, the number of 
applicants for tax-exempt status the IRS has received, the IRS 
review process for each application, and requests clarification 
of the IRS' response to the October 6, 2011 letter.

15. Letters to HHS, DOJ, and CMS Regarding Medicare Fraud

    On March 7, 2012, Oversight Chairman Boustany sent two 
letters, one to HHS Secretary Sebelius and Attorney General 
Holder, and the other to CMS Acting Commissioner Tavenner, 
regarding Medicare fraud.
    The letter to HHS and DOJ requested information about 
improper Medicare payments, in light of fraud occurring in 
Texas. The letter also requested information regarding the 
Health Care Prevention and Enforcement Action Team (HEAT), 
specifically criminal investigations, HEAT task force funding 
levels, return on investment calculations for the Health Care 
Fraud and Abuse Control Program, a detailed breakdown of 
convictions by types of fraud, and details of criminal 
investigations in the Southern District of Texas HEAT task 
force concerning private ambulance providers.
    The letter to CMS requested information regarding Acting 
Commissioner Tavenner's use of authority under Section 1866 of 
the Social Security Act to impose temporary moratoriums on the 
enrollment of certain new providers when necessary to combat 
fraud, waste, or abuse within Medicare. It also requested 
information regarding apparent Medicare fraud in Texas.

16. Letter to CMS Regarding Protecting Medicare From Waste, Fraud, and 
        Abuse

    On April 2, 2012, Oversight Chairman Boustany and Health 
Chairman Herger, along with Senate Finance Committee Ranking 
Member Orrin Hatch and Committee member Tom Coburn, sent a 
letter to CMS Acting Administrator Tavenner regarding whether 
CMS is fully utilizing its resources to safeguard Medicare from 
waste, fraud, and abuse. The letter requested information 
regarding CMS' efforts to identify ``nominee owners'' and the 
type of fraud perpetrated by individuals and organizations 
establishing false storefronts and ``shell companies.''

17. Letter to IRS Regarding Usage of HHS funds to Implement the 
        Affordable Care Act

    On April 10, 2012, Committee Chairman Camp and Oversight 
Chairman Boustany sent a letter to IRS Commissioner Shulman 
regarding the IRS' use of funds from HHS's Health Insurance 
Reform Implementation Fund (HIRIF) to implement the Affordable 
Care Act (ACA). The letter followed a letter Chairman Camp and 
Chairman Boustany sent to the IRS on April 28, 2011 on the same 
subject, to which IRS replied on May 13, 2011. The April 10, 
2012 letter requested information regarding HIRIF funds sent 
since the date of the IRS' May 13, 2011 response to the initial 
letter, as the IRS may be receiving additional taxpayer money 
from HHS for further ACA implementation activities.

18. Letter to CMS Regarding the Effectiveness of the Medicare Integrity 
        Program

    On April 25, 2012, Oversight Chairman Boustany sent a 
letter to CMS Acting Administrator Marilyn Tavenner. The letter 
inquired into the performance, effectiveness, and evaluation of 
the Medicare Integrity Program and its contractors. The letter 
requested information regarding contracts CMS maintains with 
outside entities, methodology CMS uses to calculate costs and 
return on investment regarding program integrity contractors, 
and updates on weaknesses previously found in the data CMS uses 
to calculate return on investment.

19. Letter to Cabinet-Level Departments Regarding Possible Kickbacks

    On May 3, 2012, Oversight Subcommittee Chairman Boustany 
sent a letter to 15 departments and two agencies requesting 
information about potential abuse of the Energy Efficient 
Commercial Buildings Deduction. Chairman Boustany expressed 
concern that the General Services Administration may be using 
this deduction to secure kickbacks from contractors by 
requiring them to pay the GSA 19 percent of the deduction's 
value. Chairman Boustany requested correspondence from 
government entities regarding the deduction, information 
regarding the number of contractors receiving deductions, the 
monetary value of any deductions, and how government entities 
used the funds. The letter was sent to the Department of 
Agriculture, the Department of Commerce, the Department of 
Defense, the Department of Education, the Department of Energy, 
the Department of Health and Human Services, the Department of 
Homeland Security, the Department of Housing and Urban 
Development, the Department of the Interior, the Department of 
Justice, the Department of Labor, the Department of State, the 
Department of Transportation, the Department of Treasury, the 
Department of Veterans Affairs, the General Services 
Administration, and the Environmental Protection Agency.

20. Letter to Treasury Regarding Harmful IRS Bank Regulation

    On May 11, 2012, Oversight Subcommittee Chairman Boustany 
sent a letter to Treasury Secretary Geithner regarding an IRS 
regulation requiring banks to disclose interest paid to 
nonresident aliens. The letter discussed Treasury's failure to 
provide sufficient answers about the regulation to questions 
that Chairman Boustany posed in an earlier letter on the 
subject, sent on September 27, 2011. Chairman Boustany 
requested that the Treasury Department provide correspondence 
and other documents relating to the formation of its opinion 
that the regulation in question is not a ``significant 
regulatory action,'' as well as information already requested 
in the September 27, 2011 letter.

21. Letter to HHS Regarding Use of Taxpayer Money on Public Relations 
        Campaigns

    On May 22, 2012, Oversight Subcommittee Chairman Boustany 
sent a letter to HHS Secretary Sebelius requesting information 
on HHS's use of taxpayer dollars on contracts for public 
relations, advertisements, polling, message testing, and 
similar services. The letter requested information regarding 
contractors and subcontractors, description of contract, work 
performed, and contract cost.

 III. SELECTED REGULATIONS, ORDERS, ACTIONS, AND PROCEDURES OF CONCERN

    Pursuant to H. Res. 72, for the first session of the 112th 
Congress, the Committee is required to identify any oversight 
or legislative activity conducted in support of, or as a result 
of, its ``inventory and review of existing, pending, and 
proposed regulations, orders, and other administrative actions 
or procedures by agencies of the Federal government'' within 
its jurisdiction.

1. IRS regulations on tanning tax (TD 9486 and REG-112841-10)

    Description: Implement new 10 percent excise tax on users 
and providers of indoor tanning services imposed under new 
health law.
    Specific legislative or oversight activities undertaken in 
response: On January 19, 2011, the House passed H.R. 2, 
legislation repealing the new health law, including the tanning 
tax. The provision has been discussed during Committee hearings 
in the 112th Congress, including at the January 21, 2011, full 
Committee hearing on the health law's impact on employers.

2. IRS guidance on Flexible Spending Arrangement (FSA) and Health 
        Reimbursement Account (HRA) restrictions (Notice 2010-59 and 
        Notice 2011-5) Description: Implement certain aspects of new 
        restrictions--effective January 1, 2011--on the use of FSAs and 
        HRAs under the new health law

    Specific legislative or oversight activities undertaken in 
response: On January 19, 2011, the House passed H.R. 2, 
legislation repealing the new health law, including the new 
restrictions on FSAs and HRAs.
    These provisions have been discussed during Committee 
hearings in the 112th Congress, including at the January 26, 
2011, full Committee hearing on the health law.

3. IRS regulations on new medical loss ratio (MLR) requirements (Notice 
        2010-79, Notice 2011-4, Rev. Proc. 2011-14, and Notice 2011-51)

    Description: Implement certain aspects of new MLR 
requirements applicable to certain health plans under Internal 
Revenue Code Sec. 833 pursuant to the new health law.
    Specific legislative or oversight activities undertaken in 
response: On January 19, 2011, the House passed H.R. 2, 
legislation repealing the new health law, including the new MLR 
Rules.

4. Department of Labor regulations on definition of ``fiduciary.'', 
        (RIN 1210-AB32)

    Description: Would change the regulatory definition of the 
term ``fiduciary'' under Internal Revenue Code Section 
4975(e)(3) and under ERISA.
    Specific legislative or oversight activities undertaken in 
response: Chairman Camp and others sent an April 14, 2011 
letter to DOL, Treasury, and IRS expressing various concerns.

5. Treasury's Pilot Program of Prepaid Debit and Payroll Cards, 
        launched January 13, 2011

    Description: Program invited select low and moderate-income 
individuals to participate in Prepaid Debit Card Program for 
federal tax refunds.
    Specific legislative or oversight activities undertaken in 
response: On January 20, 2011, Chairmen Camp and Boustany sent 
a letter to Secretary Geithner requesting information and 
documents concerning the program's cost, contract and 
participant selection, and other information.

6. Federal-State Unemployment Compensation Program: Funding Goals for 
        Interest-Free Advances, (20 CFR Part 606, Notice 2010-22926)

    Description: This regulation requires that States meet a 
solvency criterion in one of the five calendar years preceding 
the year in which advances are taken and to meet two tax effort 
criteria for each calendar year after the solvency criterion is 
met up to the year in which an advance is taken.
    Specific legislative or oversight activities undertaken in 
response: On May 5, 2011, legislation was introduced (H.R. 
1745) containing the repeal of the regulation, and the 
Committee held a mark-up on May 11, 2011. The bill was ordered 
favorably reported and placed on the Union Calendar, Calendar 
No. 48 on May 23, 2011. No further action has been taken by the 
House.

7. Letter to HHS Secretary Sebelius on Administration Health Care 
        Waivers (OCIIO-9994-IFC: Patient Protection and Affordable Care 
        Act: Preexisting Condition Exclusions, Lifetime and Annual 
        Limits, Rescissions, and Patient Protections; OCIIO Sub-
        Regulatory Guidance: Process for Obtaining Waivers of the 
        Annual Limits Requirements of PHS Act Section 2711, OCIIO 
        Supplemental Guidance: Waivers of the Annual Limits 
        Requirements; OCIIO Supplemental Guidance: Consumer Notices on 
        Waivers of the Annual Limits Requirements; and OCIIO 
        Supplemental Guidance: Sale of New Business by Issuers 
        Receiving Waivers)

    Description: This regulation and subsequent sub-regulatory 
guidance implemented a process by which employers could seek a 
waiver from certain annual benefit limits if they could show 
meeting the requirement would substantially increase employee 
costs or decrease benefits.
    Specific legislative or oversight activities undertaken in 
response: On May 24, 2011, Chairman Camp and Senate Finance 
Committee Ranking Member Hatch sent a letter to HHS Secretary 
Sebelius inquiring about the agency's protocol for reviewing 
and approving or denying requests for waivers from the 
requirement regarding health plans' annual limits on benefits. 
Chairman Camp and Senator Hatch expressed concern about the 
lack of transparency in the waiver process and the failure to 
conduct appropriate outreach to companies who may be eligible 
for a waiver. They also asked for the total number of employers 
that had been granted a waiver.

8. HHS Secretary Sebelius testimony before House Ways and Means 
        Committee February 16th, 2011 referencing the Community Living 
        Assistance Services and Support (CLASS) program (P.L. 111-148)

    Description: The CLASS program is a federal long-term care 
insurance program that is expected to begin collecting premiums 
in 2011 to provide cash benefits to covered individuals. 
However, there have been concerns expressed by the Medicare 
actuaries and HHS Secretary Sebelius that it will be 
financially unsustainable as envisioned by the health care law.
    Specific legislative or oversight activities undertaken in 
response: Subcommittee Chairman Herger sent letter to HHS on 
April 13, 2011 requesting that HHS Secretary Sebelius explain 
what legal authority she was relying on when she said she would 
modify the CLASS program in order to make the program 
actuarially sound.

9. HHS letter to Senate Finance Chairman Max Baucus (March 8, 2011)

    Description: The letter discussed how HHS would operate the 
Medicare program in response to the House passage of H.R. 1, 
the House-passed ``Full-Year Continuing Appropriations Act,'' 
and stated that CMS would be prohibited from using funds under 
H.R. 1 to pay Medicare Advantage (MA) plans.
    Specific legislative or oversight activities undertaken in 
response: On March 09, 2011, Chairman Camp sent a letter with 
Senate Finance Ranking Member Hatch criticizing HHS for its 
assertions regarding the impact of the House-passed Full-Year 
Continuing Appropriations Act would have on the MA program.

10. HHS regulation regarding Medicare Advantage 2012 payments (CMS-
        4144-F--Final revisions to Parts C and D programs for CY2012)

    Description: The regulation implements a new Medicare 
Advantage quality bonus demonstration program (MA QBP).
    Specific legislative or oversight activities undertaken in 
response: Chairman Camp sent a letter with Senate Finance 
Ranking Member Hatch to HHS Secretary Sebelius on April 13, 
2011, outlining concerns with the Administration's authority to 
implement the MA QBP. This demonstration program was authorized 
under Section 402 of the Social Security Act, which generally 
requires such demonstrations to be budget neutral.
    However, Medicare actuaries estimated the actual cost of 
this demonstration to be $8.3 billion over ten years.

11. Release of President Obama's Framework for Shared Prosperity and 
        Shared Fiscal Responsibility (http://www.whitehouse.gov/the-
        press-office/2011/04/13/fact-sheet-presidents-framework-shared-
        prosperity-and-shared-fiscal-resp)

    Description: On April 13, 2011, the President announced 
that he would seek $340 billion in savings from the Medicare 
and Medicaid programs by 2021, $480 billion by 2023 and at 
least an additional $1 trillion in the subsequent decade. His 
announcement had few details as to how these savings would be 
achieved.
    Specific legislative or oversight activities undertaken in 
response: On April 20, 2011, Chairman Camp and Energy and 
Commerce Chairman Fred Upton wrote to President Obama 
requesting specific information regarding his Medicare and 
Medicaid proposals the President referenced in his April 13, 
2011, announcement. The letter requested specific policy 
details of the President's plan and rationale for his savings 
estimates, including his proposal to expand the Independent 
Payment Advisory Board (IPAB).

12. IRS Regulation on Grandfathered Health Plans (REG-118412-10 Notice 
        of Proposed Rulemaking by Cross-Reference to Temporary 
        Regulations Group Health Plans and Health Insurance Coverage 
        Rules Relating to Status as a Grandfathered Health Plan under 
        the Patient Protection and Affordable Care Act)

    Description: On July 19, 2010, the IRS issued temporary 
regulations regarding what constituted ``grandfathered health 
plan'' status under the provisions of the new health care law 
in connection with changes in policies, certificates, or 
contracts of insurance. The Administration estimates that up to 
7 in 10 employers will have to change the coverage they offer 
because they would lose their grandfathered status.
    Specific legislative or oversight activities undertaken in 
response: On January 19, 2011, the House passed H.R. 2, 
legislation repealing the new health law.
    On January 26, 2011, the full Committee received testimony 
on the economic and regulatory burdens imposed by the enactment 
and implementation of the Patient Protection and Affordable 
Care Act (P.L. 111-148) and the Health Care and Education 
Reconciliation Act of 2010 (P.L. 111-152).

13. HHS Letter to Glenn M. Hackbarth, Chairman of the Medicare Payment 
        Advisory Commission (MedPAC). (March 10, 2011)

    Description: CMS Deputy Administrator Jonathan Blum sent a 
letter to Mr. Hackbarth providing the CMS estimates of the 2012 
physician fee schedule (PFS) conversion factor update, 
conversion factor, and sustainable growth rate (SGR), along 
with the data used in making the estimates.
    Specific legislative or oversight activities undertaken in 
response: On May 12, 2011, the Subcommittee held a hearing to 
explore new models for delivering and paying for services that 
physicians furnish to Medicare beneficiaries, as the current 
payment model including the SGR has been determined to be 
unsustainable.

14. Letter to HHS Secretary Sebelius on Medical Loss Ratio (MLR) 
        Requirements. (July 28, 2011)

    Description: On, December 1, 2010, HHS issued an Interim 
Final Regulation, with request for comments, implementing 
Section of 2718 of Patient Protection and Affordable Care Act 
(P.L. 111-148), which requires health insurance issuers to meet 
certain Medical Loss Ratio (MLR) requirements. Michigan's 
Department of Licensing and Regulatory Affairs Commissioner 
Clinton applied for an adjustment to these requirements for 
Michigan's individual market in order to prevent a significant 
disruption in the market.
    Specific legislative or oversight activities undertaken in 
response: Chairman Camp and Chairman Upton wrote HHS in support 
of Michigan's application for adjustment to the federally-
mandated MLR. In addition to supporting Michigan's application, 
the joint letter noted that such an adjustment would not 
address the fundamentally flawed law. The Chairmen stated, 
``MLR requirements will reduce consumers'' ability to choose 
the health plan that best meets their needs and risks 
disrupting the health insurance coverage violating President 
Obama's pledge that if you like the plan you have, you can keep 
it.''

15. Executive Order 13590 Authorizing the Imposition of Certain 
        Sanctions with Respect to the Provisions of Goods, Service, 
        Technology, or Support for Iran's Energy and Petrochemical 
        Sectors (Nov. 21, 2011)

    Description: Executive order issued to expand sanctions to 
target the supply of goods, services, technology, or support 
(above certain monetary thresholds) to Iran for the development 
of its petroleum resources and maintenance or expansion of its 
petrochemical industry; designate eleven individuals and 
entities under Executive Order 13382 for their role in Iran's 
WMD program; and identify the Islamic Republic of Iran as a 
jurisdiction of ``primary money laundering concern'' under 
section 311 of the USA PATRIOT Act.
    Specific legislative or oversight activities undertaken in 
response: Committee staff consulted with Department of Treasury 
on implementation of the Executive Order.

16. Department of Labor Training and Employment Guidance Letter No. 10-
        11 (Nov. 18, 2011)

    Description: Implementation of the TAA Extension Act of 
2011.
    Specific legislative or oversight activities undertaken in 
response: Committee staff is consulting with Department of 
Labor on implementation of the changes to the TAA program in 
2011.

17. Executive Order 13582 Blocking Property of the Government of Syria 
        and Prohibiting Certain Transactions with Respect to Syria 
        (Aug. 17, 2011)

    Description: Executive order issued in response to the 
Government of Syria's violence against its own people.
    Specific legislative or oversight activities undertaken in 
response: Committee staff consulted with Departments of 
Treasury and State on implementation of the Executive Order.

18. Executive Order 13574 Authorizing the Implementation of Certain 
        Sanctions Set Forth in the Iran Sanctions Act of 1996, as 
        Amended (May 23, 2011)

    Description: Executive order issued to implement the 
Comprehensive Iran Sanctions, Accountability, and Divestment 
Act of 2010.
    Specific legislative or oversight activities undertaken in 
response: Committee staff consulted with Department of Treasury 
on implementation of the Executive Order.

19. Executive Order 13570 Prohibiting Certain Transactions with Respect 
        to North Korea (April 18, 2011)

    Description: Executive order reiterating the ban on 
importation of any goods, services, or technology from North 
Korea.
    Specific legislative or oversight activities undertaken in 
response: Committee staff consulted with Departments of 
Treasury and State on implementation of the Executive Order.

      Appendix I. Jurisdiction of the Committee on Ways and Means


                          A. U.S. Constitution

    Article I, Section 7, of the Constitution of the United 
States provides as follows:
          All Bills for raising Revenue shall originate in the 
        House of Representatives; but the Senate may propose or 
        concur with Amendments as on other Bills.
    In addition, Article I, Section 8, of the Constitution of 
the United States provides the following:
          The Congress shall have Power To lay and collect 
        Taxes, Duties, Imposts and Excises, to pay the Debts 
        and...To borrow Money on the credit of the United 
        States.

       B. Rule X, Clause 1, Rules of the House of Representatives

    Rule X, clause 1(t), of the Rules of the House of 
Representatives, in effect during the 110th Congress, provides 
for the jurisdiction of the Committee on Ways and Means, as 
follows:

          (t) Committee on Ways and Means.
                  (1) Customs revenue, collection districts, 
                and ports of entry and delivery.
                  (2) Reciprocal trade agreements.
                  (3) Revenue measures generally.
                  (4) Revenue measures relating to insular 
                possessions.
                  (5) Bonded debt of the United States, subject 
                to the last sentence of clause 4(f). Clause 
                4(f) requires the Committee on Ways and Means 
                to include in its annual report to the 
                Committee on the Budget a specific 
                recommendation, made after holding public 
                hearings, as to the appropriate level of the 
                public debt that should be set forth in the 
                concurrent resolution on the budget.
                  (6) Deposit of public monies.
                  (7) Transportation of dutiable goods.
                  (8) Tax exempt foundations and charitable 
                trusts.
                  (9) National Social Security (except health 
                care and facilities programs that are supported 
                from general revenues as opposed to payroll 
                deductions and except work incentive programs).

            C. Brief Description of Committee's Jurisdiction

    The foregoing recitation of the provisions of House Rule X, 
clause 1, paragraph (t), does not convey the comprehensive 
nature of the jurisdiction of the Committee on Ways and Means. 
The following summary provides a more complete description:
    (1) Federal revenue measures generally.--The Committee on 
Ways and Means has the responsibility for raising the revenue 
required to finance the Federal Government. This includes 
individual and corporate income taxes, excise taxes, estate 
taxes, gift taxes, and other miscellaneous taxes.
    (2) The bonded debt of the United States.--The Committee on 
Ways and Means has jurisdiction over the authority of the 
Federal Government to borrow money. Title 31 of Chapter 31 of 
the U.S. Code authorizes the Secretary of the Treasury to 
conduct any necessary public borrowing subject to a maximum 
limit on the amount of borrowing outstanding at any one time. 
This statutory limit on the amount of public debt (``the debt 
ceiling'') currently is $14.294 trillion. The Committee's 
jurisdiction also includes conditions under which the U.S. 
Department of the Treasury manages the Federal debt, such as 
restrictions on the conditions under which certain debt 
instruments are sold.
    (3) National Social Security program.--The Committee on 
Ways and Means has jurisdiction over most of the programs 
authorized by the Social Security Act, which includes not only 
those programs that are normally referred to colloquially as 
``Social Security'' but also social insurance programs and a 
whole series of grant-in-aid programs to State governments for 
a variety of purposes. The Social Security Act, as amended, 
contains 21 titles (a few of which have either expired or have 
been repealed). The principal programs established by the 
Social Security Act and under the jurisdiction of the Committee 
on Ways and Means in the 112th Congress can be outlined as 
follows:
          (a) Old-age, survivors, and disability insurance 
        (Title II).--At present, there are approximately 157 
        million workers in employment covered by the program, 
        and for calendar year 2010, $702 billion in benefits 
        were paid almost 54 million individuals.
          (b) Medicare (Title XVIII).--Finances health care 
        benefits through the Hospital Insurance trust fund for 
        47.1 million persons over the age of 65 and for 7.9 
        million disabled persons. Finances voluntary health 
        care benefits through the Supplementary Medical 
        Insurance trust fund for 43.8 million aged persons and 
        7.1 million disabled persons. Total program outlays 
        through these trust funds were $522.8 billion in 2010.
          (c) Supplemental Security Income (SSI) (Title XVI).--
        The SSI program was inaugurated in January 1974 under 
        the provisions of P.L. 92-603, as amended. It replaced 
        the former Federal-State programs for the needy aged, 
        blind, and disabled. In January 2011, 7.9 million 
        individuals received Federal SSI benefits on a monthly 
        basis. Of these 7.9 million persons, approximately 1.2 
        million received benefits on the basis of age, and 6.7 
        million on the basis of blindness or disability. 
        Federal expenditures for cash SSI payments in 2010 
        totaled $47.0 billion, while State expenditures for 
        federally administered SSI supplements totaled $3.7 
        billion.
          (d) Temporary Assistance for Needy Families (TANF) 
        (part A of Title IV).--The TANF program is a block 
        grant of about $16.5 billion dollars awarded to States 
        to provide income assistance to poor families, to end 
        dependency on welfare benefits, to prevent nonmarital 
        births, and to encourage marriage, among other 
        purposes. In most cases, Federal TANF benefits for 
        individuals are limited to 5 years and individuals must 
        work to maintain their eligibility. In September 2010, 
        about 1.9 million families and 4.6 million individuals 
        received benefits from the TANF program.
          (e) Child support enforcement (part D of Title IV).--
        In fiscal year 2010 Federal administrative expenditures 
        totaled $5.8 billion for the child support enforcement 
        program. Child support collections for that year 
        totaled $26.6 billion.
          (f) Child welfare, foster care, and adoption 
        assistance (parts B and E of Title IV).--Titles IV B 
        and E provide funds to States for child welfare 
        services for abused and neglected children; foster care 
        for children who meet Aid to Families with Dependent 
        Children eligibility criteria; and adoption assistance 
        for children with special needs. In fiscal year 2010, 
        Federal expenditures for child welfare services totaled 
        $690 million. Federal expenditures for foster care and 
        adoption assistance were approximately $7.1 billion.
          (g) Unemployment compensation programs (Titles III, 
        IX, and XII).--These titles authorize the Federal-State 
        unemployment compensation program and the permanent 
        extended benefits program. In FY 2010, an estimated 
        $156.1 billion was paid in unemployment compensation, 
        with approximately 13.9 million workers receiving 
        unemployment compensation payments.
          (h) Social services (Title XX).--Title XX authorizes 
        the Federal Government to reimburse the States for 
        money spent to provide persons with various services. 
        Generally, the specific services provided are 
        determined by each State. In fiscal year 2010, $1.7 
        billion was appropriated. These funds are allocated on 
        the basis of population.
    (4) Trade and tariff legislation.--The Committee on Ways 
and Means has responsibility over legislation relating to 
tariffs, import trade, and trade negotiations. In the early 
days of the Republic, tariff and customs receipts were major 
sources of revenue for the Federal Government. As the Committee 
with jurisdiction over revenue-raising measures, the Committee 
on Ways and Means thus evolved as the primary Committee 
responsible for international trade policy.
    The Constitution vests the power to levy tariffs and to 
regulate international commerce specifically in the Congress as 
one of its enumerated powers. Statutes including the Reciprocal 
Trade Agreements Acts beginning in 1934, Trade Expansion Act of 
1962, Trade Act of 1974, Trade Agreements Act of 1979, Trade 
and Tariff Act of 1984, Omnibus Trade and Competitiveness Act 
of 1988, North American Free Trade Agreement (NAFTA) 
Implementation Act, Uruguay Round Agreements Act, Trade Act of 
2002, and other legislation implementing U.S. obligations under 
trade agreements implementing bills provide the basis for U.S. 
bargaining with other countries and the means to achieve the 
mutual reduction of tariff and nontariff trade barriers under 
reciprocal trade agreements.
    The Committee's jurisdiction includes the following 
authorities and programs:
          (a) The tariff schedules and all tariff preference 
        programs, such as the General System of Preferences, 
        the Caribbean Basin Initiative, the Africa Growth and 
        Opportunity Act, the Andean Trade Preferences Act, and 
        the Haitian Hemispheric Opportunity through Growth Act;
          (b) Laws dealing with unfair trade practices, 
        including the antidumping law, countervailing duty law, 
        section 301, and section 337
          (c) Other laws dealing with import trade, including 
        section 201 (escape clause), section 232 national 
        security controls, section 22 agricultural 
        restrictions, international commodity agreements, 
        textile restrictions under section 204, and any other 
        restrictions or sanctions affecting imports;
          (d) General and specific trade negotiating authority, 
        as well as implementing authority for trade agreements 
        and the grant of normal-trade-relations (NTR) status;
          (e) Trade Adjustment Assistance programs for workers, 
        firms, farmers, and communities;
          (f) Customs administration and enforcement, including 
        rules of origin and country-of origin marking, customs 
        classification, customs valuation, customs user fees, 
        and U.S. participation in the World Customs 
        Organization (WCO);
          (g) Trade and customs revenue functions of the 
        Department of Homeland Security and the Department of 
        the Treasury.
          (h) Authorization of the budget for the International 
        Trade Commission (ITC), functions of the Department of 
        Homeland Security under the Committee's jurisdiction 
        (including the Bureaus of Customs and Border Protection 
        (CBP) and Immigration and Customs Enforcement (ICE), 
        and the Office of the U.S. Trade Representative (USTR).

   D. Revenue Originating Prerogative of the House of Representatives

    The Constitutional Convention debated adopting the British 
model in which the House of Lords could not amend revenue 
legislation sent to it from the House of Commons. Eventually, 
however, the Convention proposed and the States later ratified 
the Constitution providing that ``All bills for raising revenue 
shall originate in the House of Representatives, but the Senate 
may propose or concur with amendments as on other bills.'' 
(Article 1, Section 7, clause 1.)
    In order to pass constitutional scrutiny under this 
``origination clause,'' a tax bill must be passed first by the 
House of Representatives. After the House has completed action 
on a bill and approved it by a majority vote, the bill is 
transmitted to the Senate for formal action. The Senate may 
have already reviewed issues raised by the bill before its 
transmission. For example, the Senate Committee on Finance 
frequently holds hearings on tax legislative proposals before 
the legislation embodying those proposals is transmitted from 
the House of Representatives. On occasion, the Senate will 
consider a revenue bill in the form of a Senate or ``S.'' bill, 
and then await passage of a revenue ``H.R.'' bill from the 
House. The Senate then will add or substitute provisions of the 
``S.'' bill as an amendment to the ``H.R.'' bill and send the 
``H.R.'' bill back to the House of Representatives for its 
concurrence or for conference on the differing provisions.

   E. The House's Exercise of its Constitutional Prerogative: ``Blue 
                               Slipping''

    When a Senate bill or amendment to a House bill infringes 
on the constitutional prerogative of the House to originate 
revenue measures, that infringement may be raised in the House 
as a matter of privilege. That privilege has also been asserted 
on a Senate amendment to a House amendment to a Senate bill 
(see 96th Congress, 1st Session, November 8, 1979, 
Congressional Record p. H10425).
    Note that the House in its sole discretion may determine 
that legislation passed by the Senate infringes on its 
prerogative to originate revenue legislation. In the absence of 
such determination by the House, the Federal courts are 
occasionally asked to rule a certain revenue measure to be 
unconstitutional as not having originated in the House (see 
U.S. v. Munoz-Flores, 495 U.S. 385 (1990).
    Senate bills or amendments to non-revenue bills infringe on 
the House's prerogative even if they do not raise or reduce 
revenue. Such infringements are referred to as ``revenue 
affecting.'' Thus, any import ban which could result in lost 
customs tariffs must originate in the House (100th Congress, 
1st Session, July 30, 1987 100th Congress, 2nd Session, June 
16, 1988, Congressional Record p. H4356).
    Offending bills and amendments are returned to the Senate 
through the passage in the House of a House Resolution which 
states that the Senate provision: ``in the opinion of the 
House, contravenes the first clause of the seventh section of 
the first article of the Constitution of the United States and 
is an infringement of the privilege of the House and that such 
bill be respectfully returned to the Senate with a message 
communicating this resolution'' (e.g., 100th Congress, 1st 
Session, July 30, 1987, Congressional Record p. H6808). This 
practice is referred to as ``blue slipping'' because the 
resolution returning the offending bill to the Senate is 
printed on blue paper.
    In other cases, the Committee of the Whole House has passed 
a similar or identical House bill in lieu of a Senate bill or 
amendment (e.g., 91st Congress, 2nd Congress, May 11, 1970, 
Congressional Record pp. H14951-14960). The Committee on Ways 
and Means has also reported bills to the House which were 
approved and sent to the Senate in lieu of Senate bills (e.g., 
93rd Congress, 1st Session, November 6, 1973, Congressional 
Record pp. 36006-36008). In other cases, the Senate has 
substituted a House bill or delayed action on its own 
legislation to await a proper revenue affecting bill or 
amendment from the House (see 95th Congress, 2nd Session, 
September 22, 1978, Congressional Record p. H30960; January 22, 
1980, Congressional Record p. S107).
    Any Member may offer a resolution seeking to invoke Article 
I, Section 7. However, the determination that a bill violates 
the Origination Clause has been traditionally made by Members 
of the Committee on Ways and Means, and the resolution has been 
offered by the Chairman or another Member of the Committee on 
Ways and Means. Because Article I, Section 7 involves the 
privileges of the House, a blue-slip resolution offered by the 
Chairman or other Members of the Committee on Ways and Means 
has been typically adopted by voice vote on the House Floor. 
There have been instances where the House has agreed to not 
deal directly with the issue by tabling a 
resolution.1, 2
---------------------------------------------------------------------------
    \1\In cases where the Chairman of the Committee on Ways and Means 
did not believe that the bill in question violated the Origination 
Clause or the objection had been dealt with in another manner, 
resolutions offered by other Members of the House have been tabled. 
[See adoption of motion by Representative Rostenkowski to table H. Res. 
571, 97-2, p. 22127.]
    \2\This was an instance where the Chairman of the Committee on Ways 
and Means raised a question of the privilege of the House pursuant to 
Article I, Section 7, of the U.S. Constitution on H.R. 4516, 
Legislative Branch Appropriations. The motion was laid on the table.

       BLUE SLIP RESOLUTIONS--98TH CONGRESS THROUGH 112TH CONGRESS
                           CHRONOLOGICAL LIST
[Resolutions passed by the House returning to the Senate bills passed in
  violation of the origination clause of the United States Constitution
                   (Clause 1, Section 7 of Article 1)]
------------------------------------------------------------------------
                                           Description of Senate action
  H. Res., sponsor, and date of House     (and related House action, if
                passage                                any)
------------------------------------------------------------------------
111th Congress:
    H. Res. 1653, Mr. Levin............  On August 5, 2010, the Senate
    September 23, 2010                    passed H.R. 5875, ``Emergency
                                          Border Supplemental
                                          Appropriations Act, 2010''
                                          with an amendment. Contained
                                          in this legislation was a
                                          provision requiring certain
                                          employers to pay a surcharge
                                          with respect to each
                                          application for a worker visa.
                                          The proposed surcharge
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on Federal
                                          revenues.
                                         On March 26, 2010, the Senate
                                          passed S. 3162. Contained in
                                          this legislation was an
                                          amendment to the Internal
                                          Revenue Code of 1986, as
                                          amended, to clarify the health
                                          care provided by the Secretary
                                          of Veterans Affairs
                                          constitutes minimum essential
                                          coverage. The proposed
                                          amendment to the Internal
                                          Revenue Code constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
                                         On March 25, 2010, the Senate
                                          passed S. 3187, ``Federal
                                          Aviation Administration
                                          Extension Act of 2010.''
                                          Contained in this legislation
                                          were extensions of fuel and
                                          ticket taxes that fund the
                                          Airport and Airway Trust Fund.
                                          These proposed extensions of
                                          taxes constituted revenue
                                          measures in the constitutional
                                          sense because they would have
                                          had a direct impact on Federal
                                          revenues.
                                         On January 28, 2010, the Senate
                                          passed S. 2799,
                                          ``Comprehensive Iran
                                          Sanctions, Accountability, and
                                          Divestment Act of 2009.''
                                          Contained in this legislation
                                          was a provision banning the
                                          importation of imports from
                                          Iran. The proposed change in
                                          the import laws constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on customs revenues.
                                         On August 9, 2009, the Senate
                                          passed S. 1023, ``Travel
                                          Promotion Act of 2009.''
                                          Contained in this legislation
                                          was a provision requiring
                                          users of the government's visa
                                          waiver program to pay a
                                          surcharge. The proposed
                                          surcharge constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
                                         On July 20, 2009, the Senate
                                          passed S. 951, ``New Frontier
                                          Congressional Gold Medal
                                          Act.'' Contained in this
                                          legislation was a provision
                                          allowing the Secretary of the
                                          Treasury to sell commemorative
                                          coins celebrating the 40th
                                          anniversary of the first
                                          landing on the moon. The
                                          proposed sale of these coins
                                          would have constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
107th Congress:
    H. Res. 240, Mr. Thomas............  On September 13, 2001, the
    September 20, 2001                    Senate passed H.R. 2500,
                                          ``Making appropriations for
                                          the U.S. Departments of
                                          Commerce, Justice, and State,
                                          the Judiciary, and related
                                          agencies for the fiscal year
                                          ending September 30, 2002, and
                                          for other purposes'' with an
                                          amendment. Contained in this
                                          legislation was a provision
                                          banning the importation of
                                          diamonds not certified as
                                          originating outside conflict
                                          zones. The proposed change in
                                          the import laws constituted a
                                          revenue measure in the
                                          constitutional sense, because
                                          it would have had a direct
                                          impact on customs revenues.
    H. Res. 393, Mr. Weller............  On February 24, 1999, the
    November 18, 1999                     Senate passed S. 4, the
                                          Soldiers', Sailors', Airmen's,
                                          and Marines' Bill of Rights
                                          Act of 1999. The legislation
                                          would have allowed members of
                                          the Armed Forces to
                                          participate in the Federal
                                          Thrift Savings Program and to
                                          avoid the tax consequences
                                          that would otherwise have
                                          resulted from certain
                                          contributions in excess of the
                                          limitations imposed in the
                                          Internal Revenue Code. This
                                          proposed exemption therefore
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on Federal
                                          revenues.
    H. Res. 249, Mr. Portman...........  On May 20, 1999, the Senate
    July 16, 1999                         passed S. 254, the Violent and
                                          Repeat Juvenile Offender
                                          Accountability and
                                          Rehabilitation Act of 1999.
                                          The legislation would have had
                                          the effect of banning the
                                          import of large capacity
                                          ammunition feeding devices.
                                          The proposed change in the
                                          import laws constituted a
                                          revenue measure in the
                                          constitutional sense, because
                                          it would have had a direct
                                          impact on customs revenues.
105th Congress:
    H. Res. 601, Mr. Crane.............  On October 8, 1998, the Senate
    October 15, 1998                      passed S. 361, the Tiger and
                                          Rhinoceros Conservation Act of
                                          1998. This legislation would
                                          have had the effect of
                                          creating a new basis and
                                          mechanism for applying import
                                          restrictions for products
                                          intended for human consumption
                                          or application containing (or
                                          labeled as containing) any
                                          substance derived from tigers
                                          or rhinoceroses. The proposed
                                          change in the import laws
                                          constituted a revenue measure
                                          in the constitutional sense,
                                          because it would have had a
                                          direct impact on customs
                                          revenues.
    H. Res. 379, Mr. Ensign............  On April 15, 1997, the Senate
    March 5, 1998                         passed S. 104, the Nuclear
                                          Waste Policy Act of 1997. This
                                          legislation would have
                                          repealed a revenue provision
                                          and replaced it with a user
                                          fee. The revenue provision in
                                          question was a fee of 1 mill
                                          per kilowatt hour of
                                          electricity generated by
                                          nuclear power imposed by the
                                          Nuclear Waste Policy Act of
                                          1982. The proposed user fee in
                                          the legislation would have
                                          been limited to the amount
                                          appropriated for nuclear waste
                                          disposal. The original fee was
                                          uncapped, and, in fact,
                                          because the fees collected
                                          exceeded the associated costs,
                                          it was being used as revenue
                                          to finance the Federal
                                          Government generally. Its
                                          proposed repeal, therefore,
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on Federal
                                          revenues.
104th Congress:
    H. Res. 554, Mr. Crane.............  On June 30, 1996, the Senate
    September 28, 1996                    passed H.R. 400, the Anaktuvuk
                                          Pass Land Exchange and
                                          Wilderness Redesignation Act
                                          of 1995, with an amendment.
                                          Section 204(a) of the Senate
                                          amendment would have
                                          overridden existing tax law by
                                          expanding the definition of
                                          actions not subject to
                                          Federal, State, or local
                                          taxation under the Alaska
                                          Native Claims Settlement Act.
                                          These changes constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          they would have had a direct
                                          impact on Federal revenues.
    H. Res. 545, Mr. Archer............  On September 25, 1996, the
    September 27, 1996                    Senate passed S. 1311, the
                                          National Physical Fitness and
                                          Sports Foundation
                                          Establishment Act. Section 2
                                          of the bill would have waived
                                          the application of certain
                                          rules governing recognition of
                                          tax-exempt status for the
                                          foundation established under
                                          this legislation. This
                                          exemption constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
    H. Res. 402, Mr. Shaw..............  On January 26, 1996, the Senate
    April 16, 1996                        passed S. 1463, to amend the
                                          Trade Act of 1974. The bill
                                          would have changed the
                                          authority and procedure for
                                          investigations by the ITC for
                                          certain domestic agricultural
                                          products. Such investigations
                                          are a predicate necessary for
                                          achieving access to desired
                                          trade remedies that the
                                          President may order, such as
                                          tariff adjustments, tariff-
                                          rate quotas, quantitative
                                          restrictions, or negotiation
                                          of trade agreements to limit
                                          imports. By creating a new
                                          basis and mechanism for import
                                          restrictions under authority
                                          granted to the President, the
                                          bill constituted a revenue
                                          measure in the constitutional
                                          sense because it would have
                                          had a direct impact on customs
                                          revenues.
    H. Res. 387, Mr. Crane.............  On February 1, 1996, the Senate
    March 21, 1996                        passed S. 1518, repealing the
                                          Tea Importation Act of 1897.
                                          Under existing law in 1996, it
                                          was unlawful to import
                                          substandard tea, except as
                                          provided in the HTS. Changing
                                          import restrictions
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on customs
                                          revenues.
103rd Congress:
    H. Res. 577, Mr. Gibbons...........  On October 3, 1994, the Senate
    October 7, 1994                       passed S. 1216, the Crow
                                          Boundary Settlement Act of
                                          1994. The bill would have
                                          overridden existing tax law by
                                          exempting certain payments and
                                          benefits from taxation. These
                                          exemptions constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          they would have had a direct
                                          impact on Federal revenues.
    H. Res. 518, Mr. Gibbons...........  On July 20, 1994, the Senate
    August 12, 1994                       passed H.R. 4554, the
                                          Agriculture and Rural
                                          Development Appropriation for
                                          fiscal year 1995, with
                                          amendments. Senate amendment
                                          83 would have provided
                                          authority for the Food and
                                          Drug Administration (FDA) to
                                          collect fees to cover the
                                          costs of regulation of
                                          products under their
                                          jurisdiction. However, these
                                          fees were not limited to
                                          covering the cost of specified
                                          regulatory activities, and
                                          would have been charged to a
                                          broad cross-section of the
                                          public (rather than been
                                          limited to those who would
                                          have benefited from the
                                          regulatory activities) to fund
                                          the cost of the FDA's
                                          activities generally. These
                                          fees constituted a revenue
                                          measure in the constitutional
                                          sense because they were not
                                          based on a direct relationship
                                          between their level and the
                                          cost of the particular
                                          government activity for which
                                          they would have been assessed,
                                          and would have had a direct
                                          impact on Federal revenues.
    H. Res. 487, Mr. Gibbons...........  On May 25, 1994, the Senate
    July 21, 1994                         passed S. 1030, the Veterans
                                          Health Programs Improvement
                                          Act of 1994. A provision in
                                          the bill would have exempted
                                          from taxation certain payments
                                          made on behalf of participants
                                          in the Education Debt
                                          Reduction Program. This
                                          provision constituted a
                                          revenue measure in the
                                          constitutional sense because
                                          it would have had a direct
                                          impact on Federal revenues.
    H. Res. 486, Mr. Gibbons...........  On May 29, 1994, the Senate
    July 21, 1994                         passed S. 729, to amend the
                                          Toxic Substances Control Act.
                                          Title I of the bill included
                                          several provisions to prohibit
                                          the importation of specific
                                          categories of products which
                                          contained more than specified
                                          quantities of lead. By
                                          establishing these import
                                          restrictions, the bill
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on customs
                                          revenues.
    H. Res. 479, Mr. Rangel............  On June 22, 1994, the Senate
    July 14, 1994                         passed H.R. 4539, the
                                          Treasury, Postal Service, and
                                          General Government
                                          Appropriation for fiscal year
                                          1995, with amendments. Senate
                                          amendment 104 would have
                                          prohibited the Treasury from
                                          using appropriations to
                                          enforce the Internal Revenue
                                          Code requirement for the use
                                          of undyed diesel fuel in
                                          recreational motorboats. This
                                          prohibition, therefore,
                                          constituted a revenue measure
                                          in the constitutional sense
                                          because it would have had a
                                          direct impact on Federal
                                          revenues.
102nd Congress:
    H. Res. 373, Mr. Rostenkowski......  On August 1, 1991, the Senate
    February 25, 1992                     passed S. 884 amended, the
                                          Driftnet Moratorium
                                          Enforcement Act of 1991; this
                                          legislation would require the
                                          President to impose economic
                                          sanctions against countries
                                          that fail to eliminate large-
                                          scale driftnet fishing.
                                          Foremost among the sanction
                                          provisions are those which
                                          impose a ban on certain
                                          imports into the United States
                                          from countries which continue
                                          to engage in driftnet fishing
                                          on the high seas after a
                                          certain date. These changes in
                                          our tariff laws constitute a
                                          revenue measure in the
                                          constitutional sense, because
                                          they would have a direct
                                          effect on customs revenues.
    H. Res. 267, Mr. Rostenkowski......  On February 20, 1991, the
    October 31, 1991                      Senate passed S. 320, to
                                          reauthorize the Export
                                          Administration Act of 1979.
                                          This legislation contains
                                          several provisions which
                                          impose, or authorize the
                                          imposition of, a ban on
                                          imports into the United
                                          States. Among the provisions
                                          containing import sanctions
                                          are those relating to certain
                                          practices by Iraq, the
                                          proliferation and use of
                                          chemical and biological
                                          weapons, and the transfer of
                                          missile technology. These
                                          changes in our tariff laws
                                          constitute a revenue measure
                                          in the constitutional sense,
                                          because they would have a
                                          direct effect on customs
                                          revenues.
    H. Res. 251, Mr. Russo.............  On July 11, 1991, the Senate
    October 22, 1991                      passed S. 1241, the Violent
                                          Crime Act of 1991. This
                                          legislation contains several
                                          amendments to the Internal
                                          Revenue Code. Section 812(f)
                                          provides that the police corps
                                          scholarships established under
                                          the bill would not be included
                                          in gross income for tax
                                          purposes. In addition,
                                          sections 1228, 1231, and 1232
                                          each make amendments to the
                                          Tax Code with respect to
                                          violations of certain firearms
                                          provisions. Finally, Title VII
                                          amends section 922 of Title
                                          VIII of the U.S. Code, making
                                          it illegal to transfer, import
                                          or possess assault weapons.
                                          These changes in our tariff
                                          and tax laws constitute
                                          revenue measures in the
                                          constitutional sense, because
                                          they would have an immediate
                                          impact on revenues anticipated
                                          by U.S. Customs and the
                                          Internal Revenue Services.
101st Congress:
    H. Res. 287, Mr. Cardin............  On August 4, 1989, the Senate
    Nov. 9, 1989                          passed S. 686, the Oil
                                          Pollution Liability and
                                          Compensation Act of 1989. This
                                          legislation contained a
                                          provision which would have
                                          allowed a credit against the
                                          oil spill liability tax for
                                          amounts transferred from the
                                          Trans-Alaska Pipeline Trust
                                          Fund to the Oil Spill
                                          Liability Trust Fund.
    H. Res. 177, Mr. Rostenkowski......  On Apr. 19, 1989, the Senate
    June 15, 1989                         passed S. 774, the Financial
                                          Institution Reform, Recovery
                                          and Enforcement Act of 1989.
                                          This legislation would create
                                          two corporations to administer
                                          the financial assistance under
                                          the bill: the Resolution Trust
                                          Corporation and the Resolution
                                          Financing Corporation. S. 774
                                          would have conferred tax-
                                          exempt status to these two
                                          corporations. Without these
                                          two tax provisions, these two
                                          corporations would be taxable
                                          entities under the Federal
                                          income tax.
100th Congress:
    H. Res. 235, Mr. Rostenkowski......  On Mar. 30, 1987, the Senate
    July 30, 1987.                        passed S. 829, legislation
                                          which would authorize
                                          appropriations for the ITC,
                                          the U.S. Customs Service, and
                                          the Office of the U.S. Trade
                                          Representative for fiscal year
                                          1988, and for other purposes.
                                          In addition, the bill
                                          contained a provision relating
                                          to imports from the Soviet
                                          Union which amends provisions
                                          of the Tariff Act of 1930.
    H. Res. 474, Mr. Rostenkowski......  On Oct. 6, 1987, the Senate
    June 16, 1988 (see also H.R. 3391)    passed S. 1748, legislation
                                          which would prohibit the
                                          importation into the United
                                          States of all products from
                                          Iran. (The House passed H.R.
                                          3391, which included similar
                                          provisions, on 0ct. 6, 1987.)
    H. Res. 479, Mr. Rostenkowski......  On May 13, 1987, the Senate
    June 21, 1988 (see also H.R. 2792     passed S. 727, legislation
     and H.R. 4333)                       which would clarify Indian
                                          treaties and Executive orders
                                          with respect to fishing
                                          rights. This legislation dealt
                                          with the tax treatment of
                                          income derived from the
                                          exercise of Indian treaty
                                          fishing rights. (The House
                                          passed H.R. 2792, which
                                          included similar provisions,
                                          on June 20, 1988, under
                                          suspension of the rules and
                                          was enacted into law as part
                                          of P.L. 100-647, H.R. 4333.)
    H. Res. 544, Mr. Rostenkowski......  On Sept. 9, 1988, the Senate
    Sept. 23, 1988 (see also H.R. 1154)   passed S. 2662, the Textile
                                          and Apparel Trade Act of 1988.
                                          This legislation would impose
                                          global import quotas on
                                          textiles and footwear
                                          products.
    H. Res. 552, Mr. Rostenkowski......  On Sept. 9, 1988, the Senate
    Sept. 28, 1988                        passed S. 2763, the Genocide
                                          Act of 1988. This legislation
                                          contained a ban on the
                                          importation of all oil and oil
                                          products from Iraq.
    H. Res. 603, Mr. Rostenkowski......  On Mar. 30, 1988, the Senate
    Oct. 21, 1988                         passed S. 2097, the Uranium
                                          Mill Tailings Remedial Action
                                          Amendments of 1987. This
                                          legislation would establish a
                                          Federal fund to assist in the
                                          financing of reclamation and
                                          other remedial action at
                                          currently active uranium and
                                          thorium processing sites and
                                          would increase the demand for
                                          domestic uranium. The fund
                                          would be financed in part by
                                          what are called ``mandatory
                                          fees'' which are equal to $22
                                          per kilogram for uranium
                                          contained in fuel assemblies
                                          initially loaded into civilian
                                          nuclear power reactors during
                                          calendar years 1989-1993. In
                                          addition, S. 2097 would impose
                                          charges on domestic utilities
                                          that use foreign-source
                                          uranium in new fuel assemblies
                                          loaded in their nuclear
                                          reactors.
    H. Res. 604, Mr. Rostenkowski......  On Aug. 8, 1988, the Senate
    Oct. 21, 1988                         passed H.R. 1315, legislation
                                          which would authorize
                                          appropriations for the Nuclear
                                          Regulatory Commission for
                                          fiscal years 1988 and 1989.
                                          Title IV of the legislation
                                          would, among other things,
                                          establish a Federal fund to
                                          assist in the financing of
                                          reclamation and other remedial
                                          action at currently active
                                          uranium and thorium processing
                                          sites and would assist the
                                          domestic uranium industry by
                                          increasing the demand for
                                          domestic uranium. The fund
                                          would be financed in part by
                                          what are called ``mandatory
                                          fees'' equal to $72 per
                                          kilogram of uranium contained
                                          in fuel assemblies initially
                                          loaded into civilian nuclear
                                          power reactors on or after
                                          Jan. 1, 1988. These fees would
                                          be paid by licensees of
                                          civilian nuclear power
                                          reactors and would be in place
                                          until $1 billion had been
                                          raised.
99th Congress:
    H. Res. 283, Mr. Rostenkowski......  On Sept. 26, 1985, the Senate
    Oct. 1, 1985                          passed S. 1712, legislation
                                          which would extend the 16-
                                          cents-per-pack cigarette
                                          excise tax rate for 45 days,
                                          through Nov. 14, 1985. (The
                                          House passed H.R. 3452, which
                                          included a similar extension,
                                          on Sept. 30, 1985.)
    H. Res. 562, Mr. Rostenkowski......  The Senate passed S. 638,
    Sept. 25, 1986                        legislation to provide for the
                                          sale of Conrail to the Norfolk
                                          Southern Railroad. The
                                          legislation contained numerous
                                          provisions relating to the tax
                                          treatment of the sale of
                                          Conrail.
98th Congress:
    H. Res. 195, Mr. Rostenkowski......  On Apr. 21, 1983, the Senate
    June 17, 1983                         passed S. 144, a bill to
                                          insure the continued expansion
                                          of international market
                                          opportunities in trade, trade
                                          in services and investment for
                                          the United States, and for
                                          other purposes.
------------------------------------------------------------------------

  F. Prerogative Under the Rules of the House Over ``Revenue Measures 
                              Generally''

    In the House of Representatives, tax legislation is 
initiated by the Committee on Ways and Means. The Committee's 
exclusive prerogative to report ``revenue measures generally'' 
is provided by Rule X(1)(t) of the Rules of the House of 
Representatives. The jurisdiction of the Committee on Ways and 
Means under Rule X(1)(t) is protected through the exercise of 
Rule XXI(5)(a) which states:
    A bill or joint resolution carrying a tax or tariff measure 
may not be reported by a committee not having jurisdiction to 
report tax or tariff measures, and an amendment in the House or 
proposed by the Senate carrying a tax or tariff measure shall 
not be in order during the consideration of a bill or joint 
resolution reported by a committee not having that 
jurisdiction. A point of order against a tax or tariff measure 
in such a bill, joint resolution, or amendment thereto may be 
raised at any time during pendency of that measure for 
amendment.
    Based on the precedents of the House, especially those 
involving Rule XXI(5)(a), the following statements can be made 
concerning points of order made under the Rule.
    1. Timeliness. The point of order can be raised at any 
point during consideration of the bill. However, that section 
of the bill in which the ``tax or tariff provision lies must 
either have been previously read or currently open for 
amendment. A point of order may not be raised after the 
Committee of the Whole has risen and reported the bill to the 
House. A point of order against an amendment must be made prior 
to its adoption.
    2. Effect. If a point of order is sustained, the effect is 
that the provision in the bill or amendment is automatically 
deleted.
    3. Substance over form. A provision need not involve an 
amendment to the Internal Revenue Code or the Harmonized Tariff 
Schedule in order to be determined to be a ``tax or tariff'' 
provision.
    4. Revenue decreases and increases. A provision need not 
raise revenue in order to be found to be a ``tax or tariff 
measure.'' Provisions which would have the effect of decreasing 
revenues are also covered by the Rule. Similarly, provisions 
which could have a revenue effect have been determined to be 
covered by the Rule.
    The following is a detailed listing of each of the 
occasions on which points of order have been sustained:

         G. Points of Order--House Rule XXI Chronological List


June 28, 2007

            H.R. 2829, Financial Services and General Government 
                    Appropriations Act, 2008
    A point of order was raised against Section 106 of the 
bill, which would have limited funds to the IRS for the purpose 
of renewing, extending, administering, implementing or 
enforcing any qualified tax collection contract. Mr. Serrano 
conceded the point of order. The point of order was sustained, 
and the provision was stricken from the bill. [110-1, H7352]

June 13, 2006

            H.R. 5576, Transportation, Treasury, Housing and Urban 
                    Development, the Judiciary, and Related Agencies 
                    Appropriations Act, 2007
    A point of order was raised against Section 206 of the 
bill, which would have limited funds to the IRS and prohibit 
its ability to provide and tax preparation software or online 
tools.
    The chair ruled that the provision was in violation of Rule 
XXI, clause 2. The point of order was sustained, and the 
provision was stricken from the bill. [109-2, H3849-3850]

June 14, 2006

            H.R. 5576, Transportation, Treasury, Housing and Urban 
                    Development, the Judiciary, and Related Agencies 
                    Appropriations Act, 2007
    A point of order was raised against an amendment offered by 
Representative Tiahrt, which would have limited funds to the 
IRS and prohibit its ability to provide and tax preparation 
software or online tools.
    Representative Tiahrt withdrew his amendment. [109-2, 
H3930]

May 23, 2006

            H.R. 5384, Agriculture, Rural Development, Food and Drug 
                    Administration, and Related Agencies Appropriations 
                    Act, 2007
    A point of order was raised against an amendment offered by 
Representative DeLauro, which would have increased the bill's 
appropriation for waste and water grant programs by $689 
million and paid for this increase by reducing the size of the 
tax cut for those making over one million dollars.
    The chair ruled that the provision proposes to change 
existing law and constitutes legislation on an appropriations 
bill and, therefore, violates clause 2 of Rule XXI. The point 
of order was sustained, and the amendment was not in order. 
[109-2, H3063]

May 19, 2006

            H.R. 5385, Military Construction and Veterans Affairs and 
                    Related Agencies Appropriations Act, 2007
    Points of order were raised against three amendments 
offered by Representatives Edwards, Farr, and Obey, which would 
have raised taxes to offset program funding increases.
    The chair ruled that these provisions proposed to change 
existing law and constituted legislation on an appropriations 
bill and, therefore, violated clause 2 of Rule XXI. The points 
of order were sustained, and the amendments were not in order. 
[109-2, H2922-2931]

June 30, 2005

            H.R. 3058, Transportation, Treasury, Housing and Urban 
                    Development, the Judiciary, the District of 
                    Columbia, and Independent Agencies Appropriations 
                    Act, 2006
    A point of order was raised against an amendment offered by 
Representative Simmons, which would have limited the use of 
funds to enter into, implement, or provide oversight of 
contracts between the Secretary of the Treasury, or his 
designee, and private collection agencies. Representative 
Simmons withdrew his amendment. [109-1, H3640]

June 29, 2005

            H.R. 3058, Transportation, Treasury, Housing and Urban 
                    Development, the Judiciary, the District of 
                    Columbia, and Independent Agencies Appropriations 
                    Act, 2006
    A point of order was raised against section 218 of the 
bill, which would direct the Secretary of the Treasury to 
submit to the Committees on Appropriations a report defining 
currency manipulation and what actions would be construed as 
another nation manipulating its currency, and describing how 
statutory provisions addressing currency manipulation by 
America's trading partners contained in, and relating to, title 
22 U.S.C. 5304, 5305, and 286y can be better clarified 
administratively to provide for improved and more predictable 
evaluation. The chair ruled that the provision was in violation 
of Rule XXI, clause 2. The point of order was sustained, and 
the provision was stricken from the bill. [109-1, H5422]

June 14, 2005

            H.R. 2862, Science, State, Justice, Commerce, and Related 
                    Agencies Appropriations Act, 2006
    A point of order was raised against an amendment offered by 
Representative Obey, which would have increased funding for the 
EDA by $53 million and paid for this increase by reducing the 
size of the tax cut for those making over one million dollars.
    The chair ruled that the provision proposes to change 
existing law and constitutes legislation on an appropriations 
bill and, therefore, violates clause 2 of Rule XXI. The point 
of order was sustained, and the amendment was not in order. 
[109-1, H4437]

May 26, 2005

            H.R. 2528, Military Quality of Life and Veterans Affairs 
                    Appropriations Act, 2006
    A point of order was raised against an amendment offered by 
Representative Obey, which would have increased the bill's 
appropriation for veterans medical care by $2.6 billion and 
paid for this increase by reducing the size of the tax cut for 
those making over one million dollars.
    The chair ruled that the provision proposes to change 
existing law and constitutes legislation on an appropriations 
bill and, therefore, violates clause 2 of Rule XXI. The point 
of order was sustained, and the amendment was not in order. 
[109-1, H4106]

May 19, 2005

            H.R. 2361, Department of the Interior, Environment, and 
                    Related Agencies Appropriations Act, 2006
    A point of order was raised against an amendment offered by 
Representative Obey, which would have increased the bill's 
appropriation for the Clean Water State Revolving Fund by 
$500,000 and paid for this increase by reducing the size of the 
tax cut for those making over one million dollars.
    The chair ruled that the provision proposes to change 
existing law and constitutes legislation on an appropriations 
bill and, therefore, violates clause 2 of Rule XXI. The point 
of order was sustained, and the amendment was not in order. 
[109-1, H3640]

May 17, 2005

            H.R. 2360, Department of Homeland Security Appropriations 
                    Act, 2006
    A point of order was raised against an amendment offered by 
Representative Obey, which would have increased the bill's 
appropriation for Customs and Border Protection and paid for 
this increase by reducing the size of the tax cut for those 
making over one million dollars.
    The chair ruled that the provision proposes to change 
existing law and constitutes legislation on an appropriations 
bill and, therefore, violates clause 2 of Rule XXI. The point 
of order was sustained, and the amendment was not in order. 
[109-1, H3398]

September 14, 2004

            H.R. 5025, Transportation, Treasury, and Independent 
                    Agencies Appropriations Act, 2005
    A point of order was raised against section 644 of the 
bill, which would have amended section 6402 of the Internal 
Revenue Code of 1986 by adding a new subsection that allows for 
the offset of federal tax refunds to collect delinquent state 
unemployment compensation overpayments. The chair ruled that 
the provision was in violation of Rule XXI, clause 2. The point 
of order was sustained, and the provision was stricken from the 
bill. [108-2, H7176]

September 14, 2004

            H.R. 5025, Transportation, Treasury, and Independent 
                    Agencies Appropriations Act, 2005
    A point of order was raised against section 643 of the 
bill, which would have amended section 453(j) of the Social 
Security Act to allow access to data in the National Directory 
of New Hires for use in collecting delinquent non-tax federal 
debt. The chair ruled that the provision was in violation of 
Rule XXI, clause 2. The point of order was sustained, and the 
provision was stricken from the bill. [108-2, H7176]

September 14, 2004

            H.R. 5025, Transportation, Treasury, and Independent 
                    Agencies Appropriations Act, 2005
    A point of order was raised against section 642 of the 
bill, which would have amended Title 31 of the U.S. Code to 
allow the Federal Government to collect debts that are more 
than 10 years old by withholding federal tax refunds or 
garnishing Social Security benefits. The chair ruled that the 
provision was in violation of Rule XXI, clause 2. The point of 
order was sustained, and the provision was stricken from the 
bill. [108-2, H7176]

September 9, 2004

            H.R. 5006, Departments of Labor, Health and Human Services, 
                    and Education, and Related Agencies Appropriations 
                    Act, 2005
    A point of order was raised against an amendment offered by 
Representative Brown (OH), which would have stopped the 
increase of Part B Medicare premiums, effectively leaving them 
at their current dollar amount. The chair ruled that the 
provision would provide new budget authority in excess of the 
suballocation provided by the Appropriations Committee, and 
therefore violated section 302(f) of the Congressional Budget 
Act of 1974. The point of order was sustained, and the 
amendment was not in order. [108-2, H6945]

September 8, 2004

            H.R. 5006, Departments of Labor, Health and Human Services, 
                    and Education, and Related Agencies Appropriations 
                    Act, 2005
    A point of order was raised against section 219(b) of the 
bill, which created a Medicare claims processing fee for 
duplicative or incorrect claims for Medicare Part A or B 
services. The chair ruled that the provision was in violation 
of Rule XXI. The point of order was conceded, sustained, and 
the provision was stricken from the bill. [108-2, H6836]

June 18, 2004

            H.R. 4567, Department of Homeland Security Appropriations 
                    Act, 2005
    A point of order was raised against an amendment offered by 
Representative Sherman, which would have limited the funds made 
available in this Act for processing the importation of any 
article which is the product of Iran. The chair ruled that the 
provision was in violation of clause 5(a) of Rule XXI. The 
point of order was sustained, and the amendment was not in 
order. [108-2, p. H4551]

July 10, 2003

            H.R. 2660, Departments of Labor, Health and Human Services, 
                    and Education, and Related Agencies Appropriations 
                    Act, 2004
    A point of order was raised against section 217(B) of the 
bill, which created a Medicare Claims Processing fee. An 
October 1, 2003, requirement assured a policy for providers to 
submit all Medicare claims electronically. Since most 
electronic billing systems eliminate inaccurate and duplicate 
claims, and because current law provided the proper small 
business exemption, the user fee was unnecessary. The chair 
ruled that the provision was in violation of Rule XXI, clause 
2(b). The point of order was conceded, sustained, and the 
provision was stricken from the bill. [108-1, p. H6560]

July 10, 2003

            H.R. 2660 Departments of Labor, Health and Human Services, 
                    and Education, and Related Agencies Appropriations 
                    Act, 2004
    A point of order was raised against an amendment offered by 
Representative Obey, which would have provided a 1-percentage 
add-on to the Federal assistance to every State for their 
Medicaid programs. This would have been paid for through a 
reduction in the size of the tax cut for persons who make more 
than $1 million a year. The chair ruled that the amendment 
constituted legislation in violation of Rule XXI, clause 2 (c), 
and in addition, constituted a tax measure in violation of Rule 
XXI, clause 5(a). The point of order was conceded and 
sustained. [108-1, p. H6547]

July 23, 2003

            H.R. 2799, Departments of Commerce, Justice, and State, the 
                    Judiciary, and Related Agencies Appropriations, Act 
                    2004
    A point of order was raised against an amendment offered by 
Representative Levin, which would forbid expenditure of funds 
that would be used to negotiate free trade agreements that did 
not contain certain listed provisions, which imposed new duties 
that were not required by law and made the appropriations 
contingent upon the performance of said duties and on 
successful trade negotiations with other countries. The chair 
ruled that the provision was in violation of Rule XXI, clause 
2. The point of order was sustained. [108-1, p. H7337-7339]

September 4, 2003

            H.R. 2989, Transportation, Treasury, and Independent 
                    Agencies Appropriations Act, 2004
    A point of order was raised against portions of section 631 
of the bill, which would have amended the Trade Agreements Act 
of 1979. The provision exempted limitations on procurement. The 
chair ruled that the provision was in violation of Rule XXI, 
clause 2(b). The point of order was conceded, sustained and the 
language was stricken from the bill. [108-1, p. H7913]

September 4, 2003

            H.R. 2989, Transportation, Treasury, and Independent 
                    Agencies Appropriations Act, 2004
    A point of order was raised against the contents of Section 
164 of the bill, which amended the Buy America requirements for 
transit capital purchases of steel, iron, manufactured goods, 
and rolling stock. The chair ruled that these provisions were 
in violation of Rule XXI. The point of order was conceded, 
sustained, and the section was stricken from the bill. [108-1, 
p. H7912-7913]

September 8, 1999

            H.R. 2684, U.S. Departments of Veterans Affairs and Housing 
                    and Urban Development Appropriations for 2000
    A point of order was raised against an amendment offered by 
Representative Edwards, which would have offset an increase in 
funding for veterans' health care by postponing the 
implementation of a capital gains tax cut. The chair Ruled that 
the amendment constituted legislation in violation of Rule XXI, 
clause 2(c), and, in addition, constituted a tax measure in 
violation of Rule XXI, clause 5(a). The point of order was 
sustained, and the amendment ruled not in order. [106-1, p. 
H7923]

September 3, 1997

            H.R. 2159, Foreign Operations Appropriations for Fiscal 
                    Year 1998
    A point of order was raised against section 539 of the 
bill, which would have restricted the President's ability to 
issue an executive order lifting import sanctions against 
Yugoslavia (Serbia). The Chair ruled that since current law 
allowed the President to waive the application of certain 
sanctions, including import prohibitions which affect tariff 
collections, the provision in question was a tariff measure 
within the meaning of Rule XXI, clause 5(b). The point of order 
was sustained, and the provision stricken from the bill. [105-
1, p. H6731]

July 17, 1996

            H.R. 3756, Treasury, Postal Service, and General Government 
                    Appropriations Act of 1997
    A point of order was raised against an amendment which 
prohibited the use of funds by the United States Customs 
Service to take any action that allowed certain imports into 
the United States from the People's Republic of China. The 
point of order was sustained. [104-2, p. H7708]

May 9, 1995

            H.R. 1361, Coast Guard Authorization
    A point of order was raised against an amendment which 
increased certain fees for large foreign-flag cruise ships. The 
Chair ruled that by increasing the fees charged by the Coast 
Guard for inspecting large foreign-flag cruise ships by an 
unspecified amount in order to offset a decrease in fees for 
other vessels, the amendment attenuated the relationship 
between the amount of the fee and the cost of the particular 
government activity for which it was assessed. Therefore the 
increased fee qualified as a tax or tariff within the meaning 
of Rule XXI, clause 5(b). The point of order was sustained, and 
the amendment ruled out of order. [104-1, p. H4593]

June 15, 1994

            H.R. 4539, Treasury, Postal Service, and General Government 
                    Appropriation for Fiscal Year 1995
    A point of order was raised against section 527 of the 
bill, which would have amended the HTS to create a new tariff 
classification. The new classification would have changed the 
rate of duty on the import of certain fabrics intended for use 
in the manufacture of hot air balloons, thus having direct 
impact on customs revenues. The point of order was conceded and 
sustained, and the provision was stricken from the bill. [103-
2, p. H4531]

September 16, 1992

            H.R. 5231, The National Competitiveness Act of 1992
    A point of order was raised against an amendment offered by 
Representative Walker. The bill was reported solely from the 
Committee on Science and Technology and amended the Internal 
Revenue Code to provide, inter alia, changes in the tax 
treatment of capital gains.
    The Chair sustained the point of order without elaboration. 
[102-2, p. H8621]

October 23, 1990

            H.R. 5021, Department of Commerce, Justice and State, the 
                    Judiciary and Related Agencies Appropriations Act, 
                    1991
    A point of order was raised against amendment 139 which 
increased the rate of fees paid to the Securities and Exchange 
Commission at the time of filing a registration statement. The 
Chair ruled that since the amendment provided that the 
increased level of fees would be deposited in the Treasury, the 
fee involved was in reality a tax and the revenues were to be 
used to defray general governmental costs. The point of order 
was conceded and sustained. [101-2, p. H11412]

July 13, 1990

            H.R. 5241, Treasury, Postal Service and General Government 
                    Appropriations Act of 1991
    A point of order was raised against section 528 which 
prohibited that ``no funds appropriated'' would be used to 
impose or assess any tax under section 4181 of the Internal 
Revenue Code relating to the excise tax on the manufacture of 
firearms. The point of order was conceded and sustained. [101-
2, p. H4692]

July 13, 1990

            H.R. 5241, Treasury, Postal Service and General Government 
                    Appropriations Act of 1991
    A point of order was raised against section 524 which 
prohibited the Internal Revenue Service from enforcing rules 
governing the antidiscrimination rules of the exclusion for 
employer provided health-care plans (section 89 of the Internal 
Revenue Code). The point of order was conceded and sustained. 
[101-2, p. H4692]

October 5, 1989

            H.R. 3299, Omnibus Budget Reconciliation Act of 1989
    A point of order was raised against section 3201 which 
imposed fees on the filing of certain forms required to be 
filed annually in connection with maintaining pension and 
benefit plans. The point of order was sustained with the Chair 
ruling that the revenue raised funded ``general government 
activity.'' [101-1, p. H6662]

October 4, 1989

            H.R. 3299, Omnibus Budget Reconciliation Act of 1989
    A point of order was raised against section 3156 which 
imposed a ``Termination Fee.'' Under the provision of the bill, 
an employer who terminated a pension plan in a standard 
termination was required to pay a $200-per-participant fee to 
the Pension Benefit Guaranty Corporation (PBGC), the Federal 
insurance agency established to insure defined benefit pension 
plans against insolvency. The point of order was conceded and 
sustained. [101-1, p. H6621]

October 4, 1989

            H.R. 3299, Omnibus Budget Reconciliation Act of 1989
    A point of order was raised against section 3131(b) which 
exempted multi-employer pension plans from the full funding 
limits of the Internal Revenue Code, section 412(c)(7). This 
provision directly amended the Internal Revenue Code to allow 
the deductibility of contributions to a multi-employer pension 
plan in excess of the full funding limit. The point of order 
was conceded and sustained. [101-1, p. H6622]

October 4, 1989

            H.R. 3299, Omnibus Budget Reconciliation Act of 1989
    A point of order was raised against section 7002 which 
imposed an annual fee of $1 per acre on the holder of Outer 
Continental Shelf leases. This fee has been designated to 
offset the costs of ocean related environmental research, 
assessment, and protection programs. The point of order was 
sustained with the Chair stating that a provision raising 
revenue to finance general government functions improperly 
characterized as a tax within the jurisdiction of Clause 5(b) 
of Rule XXI. [101-1, p. H6610]

October 4, 1989

            H.R. 3299, Omnibus Budget Reconciliation Act of 1989
    A point of order was raised against section 7002 which 
imposed a fee of $20 per passenger on vessels engaged in U.S. 
cruise trade or which offer off-shore gambling. The proceeds of 
this fee were to be deposited in both the Harbor Maintenance 
Trust Fund and the Treasury's general fund. The point of order 
was conceded and sustained. [101-1, p. H6620]

September 30, 1988

            H.R. 4637, Conference Agreement to accompany the Foreign 
                    Operations, Export Financing and Related Programs 
                    Appropriations Act of 1989
    A point of order was raised against the motion to concur in 
the Senate amendment No. 176 which provided that S. 2848 
(Sanctions Against Iraqi Chemical Weapons Use Act), be added to 
the bill. The point of order was conceded and sustained. [100-
2, p. H9236]

June 25, 1987

            H.R. 3545, Budget Reconciliation Act of 1987
    A point of order was raised against the section of the bill 
providing that ``all earnings and distributions'' from the 
Enjebi Community Trust Fund, ``shall not be subject to any form 
of Federal, State, or local taxation.'' The point of order was 
conceded and sustained. [100-1, p. H5539-40]

August 1, 1986

            H.R. 5294, Appropriations, Treasury, Postal Service and 
                    General Government Appropriations, 1987
    A point of order was raised against section 103 which 
denied funds to the Internal Revenue Service to impose vesting 
requirements for qualified pension funds more stringent than 4/
40. As a result, legally collectible taxes on employer 
contributions to such plans would be indefinitely deferred. The 
point of order was conceded and sustained. [99- 2, p. H5311]

August 1, 1986

            H.R. 5294, Appropriations, Treasury, Postal Service and 
                    General Government Appropriations, 1987
    A point of order was raised against section 3 which 
prohibited the use of funds to implement regulations issued by 
the Department of the Treasury to implement section 274(d) of 
the Internal Revenue Code relating to the duty imposed on 
taxpayers to substantiate deductibility of certain expenses 
relating to travel, gifts, and entertainment.
    The Chair sustained the point of order stating that a 
limitation otherwise in order under Clause 2(c), of House Rule 
XXI which ``effectively and inherently either preclude[s] the 
IRS from collecting revenues otherwise due to be [owed] under 
provision of the Internal Revenue Code or require[s] the 
collection of revenue not legally due and owing constitutes a 
tax provision within the meaning of Rule XXI, Clause 5(b).''
    The Chair also noted that when the point of order was 
raised that under the Rule the point of order against the 
provision could be raised at any point during the consideration 
of the bill. [99-2, p. H5310]

October 24, 1986

            H.R. 3500, Budget Reconciliation Act of 1985
    A point of order was raised against section 3113. The 
provision in the reconciliation bill reported from the Budget 
Committee contained a recommendation from the Committee on 
Education and Labor to exclude certain interest on obligations 
to Student Loan Marketing Association from Application of 
Internal Revenue Code (IRC), section 265 which denies a 
deduction for certain expenses and interest relating to the 
production of tax-exempt income. The point of order was 
sustained. [99-1, p. H5310]

October 24, 1985

            H.R. 3500, Budget Reconciliation Act of 1985
    A point of order was raised against section 6701 which had 
been reported from the Committee on the Budget containing a 
recommendation of the Committee on Merchant Marine and 
Fisheries. Section 6701 expanded tax benefits available to ship 
owners through the ``capital construction fund'' (section 7518 
of the IRC), by permitting repatriation of foreign-source 
income to avoid U.S. taxes and expanding the definition of 
vessels eligible to establish such tax-exempt funds. [99-1, p. 
H9189]

July 26, 1985

            H.R. 3036, Appropriations, Treasury, Postal Service, and 
                    General Government Appropriation, 1986
    A point of order was raised against section 106 which 
prohibited the use of funds to implement or enforce regulations 
imposing or collecting a tax on the interest deferral from 
entrance or accommodation fees paid by elderly residents of 
continuing care facilities (section 7872 of the Internal 
Revenue Code). The Chair sustained the point of order against 
the provision as a tax provision within the meaning of House 
Rule XXI, Clause 5(b). [99-1, p. H6418]

July 11, 1985

            H.R. 1555, International Security and Development Act of 
                    1985
    A point of order was raised against section 1208, which 
denied trade benefits to Afghanistan, provided for the denial 
of most favored nation status to Afghanistan and denied trade 
credits to Afghanistan. The point of order was conceded and 
sustained. [99-1, p. H5489]

June 4, 1985

            H.R. 1460, Anti-Apartheid Act of 1985
    A point of order was raised against an amendment to 
prohibit the entry of South African Krugerrands or gold coins 
into the customs territory of the United States unless uniform 
5 percent fee were paid. The point of order was sustained on 
the grounds that the fee was equivalent to a tariff uniform 
charge imposed at ports of entry with proceeds deposited in the 
Treasury. [99-1, p. H3762]

September 12, 1984

            H.R. 5798, conference report to accompany the 
                    Appropriations, Treasury, Postal Service, Executive 
                    Office of the President and certain independent 
                    agencies Appropriation, 1985
    A point of order was raised against a Senate amendment, No. 
92 which amended the existing customs law under the Tariff Act 
of 1930 with respect to seizures and forfeitures of property by 
the Customs Service. The point of order was conceded and 
sustained. [98-2, p. H9407]

September 12, 1984

            H.R. 5798, conference report to accompany the 
                    Appropriations, Treasury, Postal Service, Executive 
                    Office of the President and certain independent 
                    agencies Appropriation, 1985
    A point of order was raised against a Senate amendment, No. 
26 which amended the tariff schedule of the United States 
(TSUS) to provide duty-free importation of a telescope for the 
University of Arizona. The point of order was conceded and 
sustained. [98-2, p. H9396]

September 12, 1984

            H.R. 5798, conference report to accompany the, Treasury, 
                    Postal Service, Executive Office of the President 
                    and certain independent agencies, 1985
    A point of order was raised against a Senate amendment, No. 
24 which provided that ``none of the funds appropriated by this 
act or any other act'' shall be used to impose of assess the 
manufacturer's excise tax on sporting goods. The point of order 
specifically stated that the term ``tax'' and ``tariff'' under 
House Rule XXI, Clause 5(b), included provisions such as these 
contained in the amendment which would result less revenue 
spent than under the operation of existing law. The point of 
order was conceded and sustained. [98-2, p. H9395-9396]

October 27, 1983

            H.R. 4139, conference report to accompany the Treasury, 
                    Postal Service, Executive Office of the President 
                    and certain independent agencies, 1984
    The Chair sustained a point of order against section 511 
which would have prohibited the Customs Service from enforcing 
a provision of law permitting agricultural products to enter 
the United States duty-free under the CBI. The Chair ruled that 
the effect of the provision was to cause duties on certain 
imports to be imposed where none is required and to require 
collections of revenue contrary to existing tariff laws and 
that, as a result, section 511 was a tariff provision rather 
than a limitation of appropriated funds. [98-1, p. H8717]

September 21, 1983

            H.R. 1036, Community Renewal Employment Act
    The Chair sustained a point of order against a motion to 
recommit a bill to a committee without jurisdiction over 
revenue measures (the Committee on Education and Labor), and to 
report the bill back to the House with tax provisions relating 
to ``enterprise zones.'' The motion was ruled to violate House 
Rule XVI, Clause 7, and House Rule XXI Clause 5(b). [98-1, p. 
H7244]

        H. Restrictions on ``Federal Income Tax Rate Increases''

    House Rule XXI, clause 5(b) requires a supermajority 3/5 
vote for any bill containing a prospective Federal income tax 
rate increase and clause 5(c) prohibits retroactive Federal 
income tax rate increases.
    The wording of the Rule and its legislative history make it 
clear that the Rule applies only to increases in specific 
statutory rates in the Internal Revenue Code and not to 
provisions merely because they raise revenue or otherwise 
modify the income tax base.

                      Appendix II. Historical Note

    The Committee on Ways and Means was first established as an 
ad hoc committee in the first session of the First Congress, on 
July 24, 1789.\1\ Representative Fitzsimons, from Pennsylvania, 
in commenting on the report of a select committee concerning 
appropriations and revenues, pointed out the desirability of 
having a committee to review the expenditure needs of the 
Government and the resources available, as follows:
---------------------------------------------------------------------------
    \1\1 Cong. Rec. 696

          The finances of America have frequently been 
        mentioned in this House as being very inadequate to the 
        demands. I have ever been of a different opinion, and 
        do believe that the funds of this country, if properly 
        drawn into operation, will be equal to every claim. The 
        estimate of supplies necessary for the current year 
        appears very great from a report on your table, and 
        which report has found its way into the public 
        newspapers. I said on a former occasion, and I repeat 
        it now, notwithstanding what is set forth in the 
        estimate, that a revenue of $3 million in specie, will 
        enable us to provide every supply necessary to support 
        the Government, and pay the interest and installments 
        on the foreign and domestic debt. If we wish to have 
        more particular information on these points, we ought 
        to appoint a Committee on Ways and Means, to whom, 
        among other things, the estimate of supplies may be 
        referred, and this ought to be done speedily, if we 
        mean to do it this session.\2\
---------------------------------------------------------------------------
    \2\1 Cong. Rec. 696

    After discussion, the motion was agreed to and a committee 
consisting of one Member from each State (North Carolina and 
Rhode Island had not yet ratified the Constitution) was 
appointed as follows: Messrs. Fitzsimons (Pennsylvania), Vining 
(Delaware), Livermore (New Hampshire), Cadwalader (New Jersey), 
Laurance (New York), Wadsworth (Connecticut), Jackson 
(Georgia), Gerry (Massachusetts), Smith (Maryland), Smith 
(South Carolina), and Madison (Virginia).
    While there does not appear to be any direct relationship, 
it is interesting to note that the appointment of this ad hoc 
committee came within a few weeks after the House, in Committee 
of the Whole, had spent a good part of the months of April, 
May, and June in wrestling with the details involved in writing 
bills for laying a duty on goods, wares, and merchandises 
imported into the United States and for imposing duties on 
tonnage. Tariffs, of course, became a prime revenue source for 
the new government.
    However, the results of this ad hoc committee are not 
clear. It existed for a period of only 8 weeks, being dissolved 
on September 17, 1789, with the following order:

          That the Committee on Ways and Means be discharged 
        from further proceeding on the business referred to 
        them, and that it be referred to the Secretary of the 
        Treasury to report thereon.\3\
---------------------------------------------------------------------------
    \3\1 Cong. Rec. 930

    It has also been suggested that the Committee was dissolved 
because Alexander Hamilton had become Secretary of the newly 
created U.S. Department of the Treasury, and thus it was 
presumed that the U.S. Department of the Treasury could provide 
the necessary machinery for developing information which would 
be needed. During the next 6 years there was no Committee on 
Ways and Means or any other standing committee for the 
examination of estimates. Rather, ad hoc committees were 
appointed to draw up particular pieces of legislation on the 
basis of decisions made in the Committee of the Whole House. On 
---------------------------------------------------------------------------
November 13, 1794, a Rule was adopted providing that:

          All proceedings touching appropriations of money 
        shall be first moved and discussed in a Committee on 
        the Whole House.\4\
---------------------------------------------------------------------------
    \4\3 Cong. Rec. 881

    Historians have suggested that, during the next Congress, 
the House was determined to curtail Secretary Hamilton's 
influence by first setting up a Committee on Ways and Means and 
requiring that Committee to submit a report on appropriations 
and revenue measures before consideration in the Committee of 
the Whole House. It was also said that this Committee on Ways 
and Means was put on a more or less standing basis since such a 
committee appeared at some point in every Congress until it was 
made a permanent committee.
    In the first session of the 7th Congress, Tuesday, December 
8, 1801, a resolution was adopted as follows:

          Resolved, That a standing Committee on Ways and Means 
        be appointed, whose duty it shall be to take into 
        consideration all such reports of the Treasury 
        Department, and all such propositions, relative to the 
        revenue as may be referred to them by the House; to 
        inquire into the state of the public debt, of the 
        revenue, and of the expenditures; and to report, from 
        time to time, their opinion thereon.\5\
---------------------------------------------------------------------------
    \5\7 Cong. Rec. 312

    The following Members were appointed: Messrs. Randolph 
(Virginia), Griswold (Connecticut), Smith (Vermont), Bayard 
(Delaware), Smilie (Pennsylvania), Read (Massachusetts), 
Nicholson (Maryland), Van Rensselaer (New York), Dickson 
(Tennessee).
    On Thursday, January 7, 1802, the House agreed to standing 
Rules which, among other things, provided for standing 
committees, including the Committee on Ways and Means. The 
relevant part of the Rules in this respect read as follows:

          A Committee on Ways and Means, to consist of seven 
        Members;\6\
---------------------------------------------------------------------------
    \6\7 Cong. Rec. 412

           *       *       *       *       *       *       *

---------------------------------------------------------------------------
          It shall be the duty of the said Committee on Ways 
        and Means to take into consideration all such reports 
        of the U.S. Department of the Treasury, and all such 
        propositions relative to the revenue, as may be 
        referred to them by the House; to inquire into the 
        state of the public debt, of the revenue, and of the 
        expenditures, and to report, from time to time, their 
        opinion thereon; to examine into the state of the 
        several public departments, and particularly into the 
        laws making appropriations of moneys, and to report 
        whether the moneys have been disbursed conformably with 
        such laws; and also to report, from time to time, such 
        provisions and arrangements, as may be necessary to add 
        to the economy of the departments, and the 
        accountability of their officers.\7\
---------------------------------------------------------------------------
    \7\7 Cong. Rec. 412

    It has been said that the jurisdiction of the Committee was 
so broad in the early 19th century that one historian described 
---------------------------------------------------------------------------
it as follows:

          It seemed like an Atlas bearing upon its shoulders 
        all the business of the House.\8\
---------------------------------------------------------------------------
    \8\Alexander, De Alva Stanwood. History and Procedure of the House 
of Representatives. 1916

    The jurisdiction of the Committee remained essentially the 
same until 1865 when the control over appropriations was 
transferred to a newly created Committee on Appropriations and 
another part of its jurisdiction was given to a newly created 
Committee on Banking and Currency. This action followed rather 
extended discussion in the House, too lengthy to review here.
    During the course of that discussion, however, the 
following observations are of some historical interest. 
Representative Cox, who was handling the motion to divide the 
Committee, presented a detailed description of the varied and 
heavy duties which had fallen on the Committee over the years. 
He observed:

          And yet, sir, powerful as the Committee is 
        constituted, even their powers of endurance, physical 
        and mental, are not adequate to the great duty which 
        has been imposed by the emergencies of this historic 
        time. It is an old adage, that whoso wanteth rest will 
        also want of might; and even an Olympian would faint 
        and flag if the burden of Atlas is not relieved by the 
        broad shoulders of Hercules.

He continued:

          I might give here a detailed statement of the amount 
        of business thrown upon that Committee since the 
        commencement of the war. But I prefer to append it to 
        my remarks. Whereas before the war we scarcely expended 
        more than $70 million a year, now, during the five 
        sessions of the last two Congresses, there has been an 
        average appropriation of at least $800 million per 
        session. The statement which I hold in my hand shows 
        that during the first and extra session of the 37th 
        Congress there came appropriation bills from the 
        Committee on Ways and Means amounting to 
        $226,691,457.99. I say nothing now of the loan and 
        other fiscal bills emanating from that Committee. . . . 
        During the present session I suppose it would be a fair 
        estimate to take the appropriations of the last session 
        of the 37th Congress, say $900 million.
          These are appropriation bills alone. They are 
        stupendous, and but poorly symbolize the the immense 
        labors which the internal revenue, tariff, and loan 
        bills imposed on the Committee. And this business of 
        appropriations is perhaps not one-half of the labor of 
        the Committee. There are various and important matters 
        upon which they act, but upon which they never report. 
        Their duties comprehend all the varied interests of the 
        United States; every element and branch of industry, 
        and every dollar or dime of value. They are connected 
        with taxation, tariffs, banking, loan bills, and ramify 
        to every fiber of the body-politic. All the springs of 
        wealth and labor are more or less influenced by the 
        action of this Committee. Their responsibility is 
        immense, and their control almost imperial over the 
        necessities, comforts, homes, hopes, and destinies of 
        the people. All the values of the United States, which 
        in the census of 1860 (page 194) amount to nearly $17 
        billion, or, to be exact, $16,159,616,068, are affected 
        by the action of that Committee, even before their 
        action is approved by the House. Those values fluctuate 
        whenever the head of the Committee on Ways and Means 
        rises in his place and proposes a measure. The price of 
        every article we use trembles when he proposes a gold 
        bill or a loan bill, or any bill to tax directly or 
        indirectly . . . the interests connected with these 
        economical questions are of all questions those most 
        momentous for the future. Parties, statesmanship, 
        union, stability, all depend upon the manner in which 
        these questions are dealt with.\9\
---------------------------------------------------------------------------
    \9\39 Cong. Rec. 1312

    Representative Morrill (who was subsequently appointed 
chairman of the Committee on Ways and Means in the succeeding 
Congress, and who still later became chairman of the Senate 
Committee on Finance after he became a Senator) observed as 
---------------------------------------------------------------------------
follows:

          I am entirely indifferent as to the disposition which 
        shall be made of this subject by the House. So far as I 
        am myself concerned, I have never sought any position 
        upon any committee from the present or any other 
        Speaker of the House, and probably never shall. I have 
        no disposition to press myself hereafter for any 
        position. In relation to the proposed division of the 
        Committee on Ways and Means, the only doubt that I have 
        is the one expressed by my colleague on that Committee, 
        Representative Stevens, in regard to the separation of 
        the questions of revenue from those relating to 
        appropriations. In ordinary times of peace I should 
        deem it almost indispensable and entirely within their 
        power that this Committee should have the control of 
        both subjects, in order that they might make both ends 
        meet, that is, to provide a sufficient revenue for the 
        expenditures. That reason applies now with greater 
        force; but it may be that the Committee is overworked. 
        It is true that for the last 3 or 4 years the labors of 
        the Committee on Ways and Means have been incessant, 
        they have labored not only days but nights; not only 
        weekends but Sundays. If gentlemen suppose that the 
        Committee have permitted some appropriations to be 
        reported which should not have been permitted they 
        little understand how much has been resisted.\10\
---------------------------------------------------------------------------
    \10\39 Cong. Rec. 1316

    The influence the Committee came not only from the nature 
of its jurisdiction but also because for many years the 
chairman of the Committee was also ad hoc majority Floor leader 
of the House.
    When the revolt against Speaker Cannon occurred in 1910, 
and the Speaker's powers to appoint the Members of committees 
were curtailed, the Majority Members on the Committee on Ways 
and Means became the Committee on Committees. Subsequently, 
this power was disbursed to the respective party caucuses, 
beginning in the 94th Congress.
    Throughout its history, many famous Americans have served 
on the Committee on Ways and Means. The long and distinguished 
list includes 8 Presidents of the United States, 8 Vice 
Presidents, four Justices of the Supreme Court, 34 Cabinet 
members, and quite interestingly, 21 Speakers of the House of 
Representatives. This latter figure represents nearly one-half 
of the 51 Speakers who have served since 1789 through the end 
of the 110th Congress. See the alphabetical list which follows 
for names.

Major positions held by former members of the Committee on Ways and 
        Means

President of the United States:
          George H. W. Bush, Texas
          Millard Fillmore, New York
          James A. Garfield, Ohio
          Andrew Jackson, Tennessee
          James Madison, Virginia
          William McKinley, Jr., Ohio
          James K. Polk, Tennessee
          John Tyler, Virginia
Vice President of the United States:
          John C. Breckinridge, Kentucky
          George H. W. Bush, Texas
          Charles Curtis, Kansas
          Millard Fillmore, New York
          John N. Garner, Texas
          Elbridge Gerry, Massachusetts
          Richard M. Johnson, Kentucky
          John Tyler, Virginia
Justice of the Supreme Court:
          Philip P. Barbour, Virginia
          Joseph McKenna, California
          John McKinley, Alabama
          Fred M. Vinson, Kentucky (Chief Justice)
Speaker of the House of Representatives:
          Nathaniel P. Banks, Massachusetts
          Philip P. Barbour, Virginia
          James G. Blaine, Maine
          John G. Carlisle, Kentucky
          Langdon Cheves, South Carolina
          James B. (Champ) Clark, Missouri
          Howell Cobb, Georgia
          Charles F. Crisp, Georgia
          John N. Garner, Texas
          John W. Jones, Virginia
          Michael C. Kerr, Indiana
          Nicholas Longworth, Ohio
          John W. McCormack, Massachusetts
          James K. Polk, Tennessee
          Henry T. Rainey, Illinois
          Samuel J. Randall, Pennsylvania
          Thomas B. Reed, Maine
          Theodore Sedgwick, Massachusetts
          Andrew Stevenson, Virginia
          John W. Taylor, New York
          Robert C. Winthrop, Massachusetts
Cabinet Member:
          Secretary of State:
                  James G. Blaine, Maine
                  William J. Bryan, Nebraska
                  Cordell Hull, Tennessee\2\
---------------------------------------------------------------------------
    \2\Recipient of Nobel Peace Prize in 1945.
---------------------------------------------------------------------------
                  Louis McLean, Delaware
                  John Sherman, Ohio
          Secretary of the Treasury:
                  George W. Campbell, Tennessee
                  John G. Carlisle, Kentucky
                  Howell Cobb, Georgia
                  Thomas Corwin, Ohio
                  Charles Foster, Ohio
                  Albert Gallatin, Pennsylvania
                  Samuel D. Ingham, Pennsylvania
                  Louis McLean, Delaware
                  Ogden L. Mills, New York
                  John Sherman, Ohio
                  Philip F. Thomas, Maryland
                  Fred M. Vinson, Kentucky
          Attorney General:
                  James P. McGranery, Pennsylvania
                  Joseph McKenna, California
                  A. Mitchell Palmer, Pennsylvania
                  Caesar A. Rodney, Delaware
          Postmaster General:
                  Samuel D. Hubbard, Connecticut
                  Cave Johnson, Tennessee
                  Horace Maynard, Tennessee
                  William L. Wilson, West Virginia
          Secretary of the Navy:
                  Thomas W. Gilder, Virginia
                  Hilary A. Herbert, Alabama
                  Victor H. Metcalf, California
                  Claude A. Swanson, Virginia
          Secretary of the Interior:
                  Rogers C. B. Morton, Maryland
                  Jacob Thompson, Mississippi
          Secretary of Commerce and Labor:
                  Victor H. Metcalf, California
          Secretary of Commerce:
                  Rogers C. B. Morton, Maryland
          Secretary of Agriculture:
                  Clinton P. Anderson, New Mexico

Appendix III. Statistical Review of the Activities of the Committee on 
                             Ways and Means


                     (January 5, 2011-May 31, 2011)


      A. Number of Bills and Resolutions Referred to the Committee

    As of May 31, 2012 there have been a total of 2,317 bills 
referred to the Committee, representing 39.4 percent of all the 
public bills introduced in the House of Representatives.
    The following table gives a more complete statistical 
review since 1967.

       TABLE 1.--NUMBER OF BILLS AND RESOLUTIONS REFERRED TO THE COMMITTEE, 90TH THROUGH 112TH CONGRESSES
----------------------------------------------------------------------------------------------------------------
                                                                       Referred to Committee
                                               Introduced in House       on Ways and Means         Percentage
----------------------------------------------------------------------------------------------------------------
90th Congress..............................                   24,227                    3,806               15.7
91st Congress..............................                   23,575                    3,442               14.6
92nd Congress..............................                   20,458                    3,157               15.4
93rd Congress..............................                   21,096                    3,370                 16
94th Congress..............................                   19,371                    3,747               19.3
95th Congress..............................                   17,800                    3,922                 22
96th Congress..............................                   10,196                    2,337               22.9
97th Congress..............................                    9,909                    2,377               26.4
98th Congress..............................                    8,104                    1,904               23.5
99th Congress..............................                    7,522                    1,568               20.8
100th Congress.............................                    7,043                    1,419               22.1
101st Congress.............................                    7,640                    1,737               22.7
102nd Congress.............................                    7,771                    1,972               25.4
103rd Congress.............................                    6,645                    1,496               22.5
104th Congress.............................                    5,329                    1,071               20.1
105th Congress.............................                    5,976                    1,509               25.2
106th Congress.............................                    6,942                    1,762               25.3
107th Congress.............................                    7,029                    1,941               27.6
108th Congress.............................                    6,953                    1,541               22.2
109th Congress.............................                    8,152                    2,152               26.4
110th Congress.............................                    9,319                    2,386               25.6
111th Congress.............................                    8,780                    1,764               20.1
112th Congress.............................                    5,876                    2,317               39.4
----------------------------------------------------------------------------------------------------------------

                           B. Public Hearings

    During the First Session and the first five months of 
Second Session of the 112th Congress, the Committee on Ways and 
Means along with its six Subcommittees held numerous public 
hearings. Many of these hearings dealt with broad subject 
matter including the President's fiscal year 2012 budget 
proposals, tax reform, health and Social Security issues, and 
Free Trade Agreements with Colombia, Panama and South Korea.
    As the statistics below indicate, during the First Session 
and the first five months of Second Session of the 112th 
Congress, the full Committee and its six Subcommittees held 
public hearings aggregating a total of 77 days, during which 
time 394 witnesses testified. There was one field hearing.
    The following table specifies the statistical data on the 
number of days and witnesses on each of the subjects covered by 
public hearings in the full Committee during the 112th 
Congress--as of May 31, 2012.

  TABLE 2.--PUBLIC HEARINGS CONDUCTED BY THE FULL COMMITTEE ON WAYS AND
                                  MEANS
                     [JANUARY 5, 2011-MAY 31, 2012]
------------------------------------------------------------------------
                                                      Number of--
               Subject and date               --------------------------
                                                  Days       Witnesses
------------------------------------------------------------------------
2011:
    First in a Series of Hearings on Tax               1               5
     Reform, January 20......................
    Hearing on the Pending Trade Agreements            1               5
     with Colombia, Panama, and South Korea
     and the Creation of U.S. Jobs, January
     25......................................
  Hearing on the Health Care Law's Impact on           1               4
 Jobs, Employers, and the Economy, January 26
  Hearing on President Obama's Trade Policy            1               1
              Agenda, February 9
    Hearing on the Health Care Law's Impact            1               2
     on the Medicare Program and its
     Beneficiaries, February 10..............
    Hearing on the President's Fiscal Year             1               1
     2012 Budget Proposal With Treasury
     Secretary Timothy Geithner, February 15.
    Hearing on the President's Fiscal Year             1               1
     2012 Budget Proposal with U.S.
     Department of Health and Human Services
     Secretary Kathleen Sebelius, February 16
    Hearing on the President's Fiscal Year             1               1
     2012 Budget Proposal with Office of
     Management and Budget Director Lew,
     February................................
    Hearing on Impediments to Job Creation,            1               4
     March 30................................
    Hearing on How the Tax Code's Burdens on           1               4
     Individuals and Families Demonstrate the
     Need for Comprehensive Tax Reform, April
     13......................................
    Hearing on the Need for Comprehensive Tax          1               7
     Reform to Help American Companies
     Compete in the Global Market and Create
     Jobs for American Workers, May 12.......
    Hearing on How Other Countries Have Used           1               5
     Tax Reform to Help Their Companies
     Compete in the Global Market and Create
     Jobs, May 24............................
    Hearing on How Business Tax Reform can             1               6
     Encourage Job Creation, June 2..........
    Joint Hearing with Senate Finance on Tax           1               5
     Reform and the Tax Treatment of Debt and
     Equity, July 13.........................
    Hearing on Tax Reform and Consumption-             1               9
     Based Tax Systems, July 21..............
    Hearing on Economic Models Available to            1               4
     the Joint Committee on Taxation for
     Analyzing Tax Reform Proposals,
     September 21............................
    Hearing on the U.S.-China Economic                 1               2
     Relationship, October 25................
    Joint Tax Hearing on Treatment of                  1               4
     Financial Products, December 6..........
        Total for 2011.......................         18              65
2012:
    Hearing on the Interaction of Tax and              1               5
     Financial Accounting on Tax Reform,
     February 8..............................
    Hearing on the President's Fiscal Year             1               1
     2013 Budget Proposal with U.S.
     Department of the Treasury Secretary
     Timothy F. Geithner, February 15........
    Hearing on the President's Fiscal Year             1               1
     2013 Budget Proposal with U.S.
     Department of Health and Human Services
     Secretary Kathleen Sebelius, February 28
    Hearing on President Obama's Trade Policy          1               5
     Agenda with U.S. Trade Representative
     Ron Kirk and Second Panel on the Future
     of U.S. Trade Negotiations, February 29.
    Hearing on the Treatment of Closely-Held           1               6
     Businesses in the Context of Tax Reform,
     March 7.................................
    Hearing on Tax Reform and Tax-Favored              1               5
     Retirement Accounts, April 17...........
      Total for 2012.........................          6              23
        Total for 112th Congress.............         24              88
------------------------------------------------------------------------

    The six Subcommittees of the Committee on Ways and Means 
were also very active in conducting public hearings during the 
First Session and the first five months of the Second Session 
of the 112th Congress. The following table specifies in detail 
the number of days and witnesses for each of the Subcommittees.

     TABLE 3.--PUBLIC HEARINGS CONDUCTED BY THE SUBCOMMITTEES OF THE
                       COMMITTEE ON WAYS AND MEANS
                     (JANUARY 5, 2011-MAY 31, 2012)
------------------------------------------------------------------------
                                                      Number of--
               Subject and date               --------------------------
                                                  Days       Witnesses
------------------------------------------------------------------------
                     SUBCOMMITTEE ON SOCIAL SECURITY
 
2011:
    Hearing on Managing Costs and Mitigating           1               3
     Delays in the Building of Social
     Security's New National Computer Center,
     February 11.............................
    Hearing on Role of Social Security                 1               3
     Numbers in Identity Theft and Options to
     Guard Their Privacy, April 13 MEDPACs
     Annual March Report to Congress, April 3
    Hearing on the Social Security                     1               5
     Administration's Role in Verifying
     Employment Eligibility, April 14........
    Hearing on Social Security's Payment               1               5
     Accuracy, June 14.......................
    Hearing on Social Security's Finances,             1               6
     June 23.................................
    Hearing on Social Security's Finances,             1               6
     July 8..................................
    Hearing on the Role of Social Security             1               2
     Administrative Law Judges, July 11......
    Hearing on Social Security Numbers and             1               5
     Child Identity Theft, September 1.......
    Hearing on Work Incentives in Social               1               6
     Security Disability Programs, September
     23......................................
    First in a Hearing Series on Securing the          1               3
     Future of the Social Security Disability
     Insurance Program, December 2...........
        Total 2011...........................         10              44
2012:
    Second in a Hearing Series on Securing             1               4
     the Future of the Social Security
     Disability Insurance Program, January 24
    Hearing on Social Security's Death                 1               6
     Records, February 2.....................
    Third in a Hearing Series on Securing the          1               6
     Future of the Social Security Disability
     Insurance Program, March 20.............
    Hearing on Identity Theft and Tax Fraud,           1               5
     May 8...................................
    Hearing on The State of Social Security's          1               5
     Information Technology, May 9...........
        Total 2012...........................          5              26
          Total for both sessions............         15              70
 
                          SUBCOMMITTEE ON TRADE
 
2011:
    First in a Series of Three Trade                   1               7
     Subcommittee Hearings on Pending, Job-
     Creating Trade Agreements: Columbia
     Trade Agreement, March 17...............
    Second in a Series of Three Hearings on            1               6
     the Pending, Job-Creating Trade
     Agreements: Panama Trade Agreement,
     March 30................................
    Third in a Series of Three Hearings on
     the Pending, Job-Creating Trade
     Agreements:
      South Korea Trade Agreement, April 7...          1               5
    Hearing on the U.S.-China Economic                 1               2
     Relationship, October 20................
    Hearing on the Trans-Pacific Partnership,          1               4
     December 14.............................
        Total for 2011.......................          5              24
2012:
    Hearing on Supporting Economic Growth and          1               8
     Job Creation through Customs Trade
     Modernization, Facilitation, and
     Enforcement, May 17.....................
        Total for 2012.......................          1               8
          Total for both sessions............          6              32
 
                         SUBCOMMITTEE ON HEALTH
 
2011:
    Hearing on MEDPACs Annual March Report to          1               1
     Congress, March 15......................
    Joint Health and Oversight Subcommittee            1               3
     Hearing on AARP's Organizational
     Structure and Finances, April 1.........
    Hearing on Reforming Medicare Physician            1               4
     Payments, May 12........................
    Hearing on the 2011 Medicare Trustees              1               2
     Report, June 22.........................
    Hearing on Health Care Industry                    1               5
     Consolidation, September 9..............
    Hearing on Expiring Medicare Provider              1               5
     Payment Policies, September 21..........
        Total................................          6              20
2012:
    Hearing on Programs that Reward                    1               5
     Physicians Who Deliver High Quality and
     Efficient Care, February 7..............
    Hearing on the Independent Payment                 1               4
     Advisory Board, March 6.................
    Hearing on the Individual and Employer             1               8
     Mandates in the Democrats' Health Care
     Law, March 29...........................
    Hearing on Medicare Premium Support                1               4
     Proposals, April 27.....................
    Hearing on the Medicare Durable Medical            1               6
     Equipment Competitive Bidding Program,
     May 9...................................
        Total................................          5              22
          Total for both sessions............         11              42
 
                        SUBCOMMITTEE ON OVERSIGHT
 
2011:
    Hearing on Improving Efforts to Combat             1               5
     Health Care Fraud, March 2..............
    Hearing on Internal Revenue Service                1               1
     Operations and the 2011 Tax Return
     Filing Season, March 31.................
    Joint Health and Oversight Subcommittee            1               3
     Hearing on AARP's Organizational
     Structure and Finances, April 1.........
    Hearing on the Transparency and Funding            1               5
     of State and Local Pensions, May 5......
    Hearing on Improper Payments in the                1               4
     Administration of Refundable Tax
     Credits, May 25.........................
    Hearing on Social Security's Payment               1               5
     Accuracy, June 14.......................
    Hearing on New IRS Paid Tax Rreturn                1               7
     Preparer Program, July 28...............
    Hearing on Energy Tax Policy and Tax               1              12
     Reform, September 22....................
    Hearing on Small Business Health                   1               5
     Insurance Tax Credit, November 15.......
        Total for 2011.......................          9              47
2012:
    Hearing on Harbor Maintenance Funding and          1               6
     Maritime Tax Issues, February 1.........
    Hearing on Internal Revenue Service                1               1
     Operations and the 2012 Tax Return
     Filing Season, March 22.................
    Hearing on the Impact of Limitations on            1               5
     the Use of Tax-Advantaged Accounts for
     the Purchase of Over-the-Counter
     Medication, April 25....................
    Hearing on Identity Theft and Tax Fraud,           1               5
     May 8...................................
    Hearing on Tax Exempt Organizations, May           1               5
     16......................................
        Total for 2012.......................          5              22
          Total for both sessions............         14              69
 
                     SUBCOMMITTEE ON HUMAN RESOURCES
 
2011:
    Hearing on Improving Efforts to Help               1               4
     Unemployed Americans Find Jobs, Jobs,
     February 10.............................
    Hearing on the Use of Data Matching to             1               5
     Improve Customer Service, Program
     Integrity, and Taxpayer Savings, March
     11......................................
    Hearing on GAO Report on Duplication of            1               3
     Government Programs; Focus on Welfare
     and Related Programs, April 5...........
    Hearing on Improving Programs designed to          1               8
     Protect At-Risk Youth, June 16..........
    Hearing on Child Deaths Due to                     1               6
     Maltreatment, July 12...................
    Hearing on Improving Work and Other                1               5
     Welfare Reform Goals, September 8.......
    Hearing on Work Incentives in Social               1               6
     Security Disability Programs, September
     23......................................
    Hearing on Moving From Unemployment                1               7
     Checks to Paychecks: Assessing the
     President's Proposals to Help the Long-
     Term Unemployed, October 6..............
    Hearing on Supplemental Security Income            1               5
     Benefits for Children, October 27.......
        Total for 2011.......................          9              49
2012:
    Hearing on No-Cost Improvements to Child           1               4
     Support Enforcement, March 20...........
    Hearing on the Use of Technology to                1               6
     Better Target Benefits and Eliminate
     Waste, Fraud, and Abuse, April 19.......
    Hearing on Moving from Unemployment                1               6
     Checks to Paychecks: Implementing Recent
     Reforms, April 25.......................
    Hearing on State TANF Spending and Its             1               5
     Impact on Work Requirements, May 17.....
        Total for 2012.......................          4              21
          Total for both sessions............         13              70
 
                 SUBCOMMITTEE ON SELECT REVENUE MEASURES
 
2011:
    Select Revenue Measures Subcommittee               1               4
     Hearing on Small Businesses and Tax
     Reform, March 3.........................
    Select Revenue Measures Subcommittee               1               1
     Hearing on the Tax-Related Provisions of
     H.R. 3, March 16........................
    Hearing on Tax Reform and Foreign                  1               7
     Investment in the United States, June 23
    Hearing on Energy Tax Policy and Tax               1              12
     Reform, September 22....................
    Hearing on Ways and Means International            1               5
     Tax Reform Discussion Draft, November 17
        Total for 2011.......................          5              29
2012:
    Hearing on Harbor Maintenance Funding and          1               6
     Maritime Tax Issues, February 1.........
    Hearing on Certain Expiring Tax                    1              25
     Provisions, April 26....................
        Total for 2012.......................          2              31
          Total for both sessions............          7              60
------------------------------------------------------------------------

                           C. Markup Sessions

    With respect to markup or business sessions during the 
First Session and the first five months of the Second Session 
of the 112th Congress, the full Committee and its six 
Subcommittees were also very actively engaged. The full 
Committee held such sessions on 15 working days.

D. Number and Final Status of Bills Reported From the Committee on Ways 
                    and Means in the 112th Congress


                     (JANUARY 5, 2011-MAY 31, 2012)

    During the First Session and the first five months of the 
Second Session of the 112th Congress, the Committee reported to 
the House a total of 18 bills favorably. There were 43 bills 
containing provisions within the purview of the Committee that 
were passed by the House; 23 were enacted into law. This is not 
indicative of the total number of bills considered by the 
Committee.

Appendix IV. Chairmen of the Committee on Ways and Means and Membership 
       of the Committee from the 1st through the 112th Congresses


            A. Chairmen of the Committee on Ways and Means, 
                            1789 to Present


----------------------------------------------------------------------------------------------------------------
                Name                           State                    Party               Term of Service
----------------------------------------------------------------------------------------------------------------
Thomas Fitzsimons...................  Pennsylvania...........  Federalist............  1789
William L. Smith....................  South Carolina.........  Federalist............  1794 to 1797.
Robert G. Harper....................  South Carolina.........  Federalist............  1797 to 1800.
Roger Griswold......................  Connecticut............  Federalist............  1800 to 1801.
John Randolph.......................  Virginia...............  Jeffersonian            1801 to 1805, 1827.
                                                                Republican.
Joseph Clay.........................  Pennsylvania...........  Jeffersonian            1805 to 1807.
                                                                Republican.
George W. Campbell..................  Tennessee..............  Jeffersonian            1807 to 1809.
                                                                Republican.
John W. Eppes.......................  Virginia...............  Jeffersonian            1809 to 1811.
                                                                Republican.
Ezekiel Bacon.......................  Massachusetts..........  Jeffersonian            1811 to 1812.
                                                                Republican.
Langdon Cheves......................  South Carolina.........  Jeffersonian            1812 to 1813.
                                                                Republican.
John W. Eppes.......................  Virginia...............  Jeffersonian            1813 to 1815.
                                                                Republican.
William Lowndes.....................  South Carolina.........  Jeffersonian            1815 to 1818.
                                                                Republican.
Samuel Smith........................  Maryland...............  Jeffersonian            1818 to 1822.
                                                                Republican.
Louis McLane........................  Delaware...............  Jeffersonian            1822 to 1827.
                                                                Republican.
George McDuffie.....................  South Carolina.........  Democrat..............  1827 to 1832.
Gulian C. Verplanck.................  New York...............  Democrat..............  1832 to 1833.
James K. Polk.......................  Tennessee..............  Democrat..............  1833 to 1835.
C. C. Cambreleng....................  New York...............  Democrat..............  1835 to 1839.
John W. Jones.......................  Virginia...............  Democrat..............  1839 to 1841.
Millard Fillmore....................  New York...............  Whig..................  1841 to 1843.
James Iver McKay....................  North Carolina.........  Democrat..............  1843 to 1847.
Samuel F. Vinton....................  Ohio...................  Whig..................  1847 to 1849.
Thomas H. Bayly.....................  Virginia...............  Democrat..............  1849 to 1851.
George S. Houston...................  Alabama................  Democrat..............  1851 to 1855.
Lewis D. Campbell...................  Ohio...................  Republican............  1855 to 1857.
J. Glancy Jones.....................  Pennsylvania...........  Democrat..............  1857 to 1858.
John S. Phelps......................  Missouri...............  Democrat..............  1858 to 1859.
John Sherman........................  Ohio...................  Republican............  1859 to 1861.
Thaddeus Stevens....................  Pennsylvania...........  Republican............  1861 to 1865.
Justin S. Morrill...................  Vermont................  Republican............  1865 to 1867.
Robert C. Schneck...................  Ohio...................  Republican............  1867 to 1871.
Samuel D. Hooper....................  Massachusetts..........  Republican............  1871
Henry L. Dawes......................  Massachusetts..........  Republican............  1871 to 1875.
William R. Morrison.................  Illinois...............  Democrat..............  1875 to 1877.
Fernando Wood.......................  New York...............  Democrat..............  1877 to 1881.
John R. Tucker......................  Virginia...............  Democrat..............  1881
William D. Kelley...................  Pennsylvania...........  Republican............  1881 to 1883.
William R. Morrison.................  Illinois...............  Democrat..............  1883 to 1887.
Roger Q. Mills......................  Texas..................  Democrat..............  1887 to 1889.
William McKinley, Jr................  Ohio...................  Republican............  1889 to 1891.
William M. Springer.................  Illinois...............  Democrat..............  1891 to 1893.
William L. Wilson...................  West Virginia..........  Democrat..............  1893 to 1895.
Nelson Dingley, Jr..................  Maine..................  Republican............  1895 to 1899.
Sereno E. Payne.....................  New York...............  Republican............  1899 to 1911.
Oscar W. Underwood..................  Alabama................  Democrat..............  1911 to 1915.
Claude Kitchin......................  North Carolina.........  Democrat..............  1915 to 1919.
Joseph W. Fordney...................  Michigan...............  Republican............  1919 to 1923.
William R. Green....................  Iowa...................  Republican............  1923 to 1928.
Willis C. Hawley....................  Oregon.................  Republican............  1929 to 1931.
James W. Collier....................  Mississippi............  Democrat..............  1931 to 1933.
Robert L. Doughton..................  North Carolina.........  Democrat..............  1933 to 1947, 1949 to
                                                                                        1953.
Harold Knutson......................  Minnesota..............  Republican............  1947 to 1949.
Daniel A. Reed......................  New York...............  Republican............  1953 to 1955.
Jere Cooper.........................  Tennessee..............  Democrat..............  1955 to 1957.
Wilbur D. Mills.....................  Arkansas...............  Democrat..............  1957 to 1975.
Al Ullman...........................  Oregon.................  Democrat..............  1975 to 1981.
Dan Rostenkowski....................  Illinois...............  Democrat..............  1981 to 1994.
Sam Gibbons, Acting Chairman........  Florida................  Democrat..............  1994 to 1995
Bill Archer.........................  Texas..................  Republican............  1995 to 2001.
William W. Thomas...................  California.............  Republican............  2001 to 2007.
Charles B. Rangel...................  New York...............  Democrat..............  2007 to 2010.
Sander M. Levin, Acting Chairman....  Michigan...............  Democrat..............  2010 to 2011.
Dave Camp...........................  Michigan...............  Republican............  2011-
----------------------------------------------------------------------------------------------------------------

           B. Tables Showing Past Membership of the Committee


1. MEMBERS OF THE COMMITTEE ON WAYS AND MEANS FROM THE 1ST THROUGH THE 
                        112TH CONGRESS, BY STATE

[Beginning with the 104th Congress, Intra-Congress Committee Membership 
                         changes are footnoted]


------------------------------------------------------------------------
                     Member                            Congress(es)
------------------------------------------------------------------------
Alabama:
    John McKinley..............................                       23
    David Hubbard..............................                       27
    Dixon H. Lewis.............................                    27-28
    George S. Houston..........................             29-30, 32-33
    James F. Dowdell...........................                       35
    Hilary A Herbert...........................                       48
    Joseph Wheeler.............................                    53-55
    Oscar W. Underwood.........................                56, 59-63
    Ronnie G. Flippo...........................                   98-101
    Artur Davis................................                  110-111
Arizona:
    J.D. Hayworth..............................                  105-109
Arkansas:
    James K. Jones.............................                       48
    Clifton R. Breckinridge....................                49-51, 53
    William A. Oldfield........................                    64-70
    Heartsill Ragon............................                    70-73
    William J. Driver..........................                       72
    Claude A. Fuller...........................                    73-75
    Wilbur D. Mills............................                    77-94
    Jim Guy Tucker, Jr.........................                       94
    Beryl Anthony Jr...........................                       95
California:
    Joseph McKinna.............................                    51-52
    Victor H. Metcalf..........................                    57-58
    James C. Needham...........................                    58-62
    William H. Evans...........................                       73
    Frank H. Buck..............................                    74-77
    Bertrand W. Gearhart.......................                    76-80
    Cecil R. King..............................             78-79, 81-90
    James B. Utt...............................                83, 86-91
    James C. Corman............................                    90-96
    Jerry L. Pettis............................                    91-94
    William M. Ketchum.........................                    94-95
    Fortney Pete Stark.........................                      94-
    John H. Rousselot..........................                    95-97
    Robert T. Matsui...........................                \4\97-104
    William M. Thomas..........................                   98-109
    Wally Herger...............................                     103-
    Xavier Becerra.............................                     105-
    Mike Thompson..............................                     109-
    Devin Nunes................................                  \6\109-
Colorado:
    Robert W. Bonynge..........................                       60
    Charles B. Timberlake......................                    66-72
    John A. Carroll............................                       81
    Donald G. Brotzman.........................                    92-93
    George H. ``Hank'' Brown...................                  100-101
    Scott McInnis..............................                  106-108
    Bob Beauprez...............................                      109
Connecticut:
    Jeremiah Watson............................                        1
    Uriah Tracy................................                        3
    James Hillhouse............................                        4
    Nathaniel Smith............................                      4-5
    Joshua Coit................................                        5
    Roger Griswold.............................                      5-8
    John Davenport.............................                        8
    Jonathon O. Moseley........................                9, 14, 16
    Benjamin Tallmadge.........................                    10-11
    Timothy Pitkin.............................                12-13, 15
    Ralph I. Ingersoll.........................                    21-22
    Samuel D. Hubbard..........................                       30
    James Phelps...............................                    45-46
    Charles A. Russel..........................                    54-57
    Ebenezer J. Hill...........................             58-62, 64-65
    John Q. Tilson.............................                    66-68
    Antoni N. Sadlak...........................                    83-85
    William R. Cotter..........................                    94-97
    Barbara B. Kennelly........................                   98-105
    Nancy L. Johnson...........................                  101-109
    John B. Larson.............................                     109-
Delaware:
    John Vining................................                        1
    Henry Latimer..............................                        3
    John Patten................................                        4
    James A. Bayard, Sr........................                     5, 7
    Caesar A. Rodney...........................                        8
    Louis McLane...............................                    16-19
Florida:
    A. S. Herlong, Jr..........................                    84-90
    Sam M. Gibbons.............................                   91-104
    L. A. ``Skip'' Bafalis.....................                    94-97
    E. Clay Shaw, Jr...........................                  100-109
    Karen L. Thurman...........................                  105-107
    Mark Foley.................................               \8\104-109
    Kendrick Meek..............................                  110-111
    Ginny Brown-Waite..........................                      111
    Vern Buchanan..............................                     112-
Georgia:
    James Jackson..............................                        1
    Abraham Baldwin............................                      3-5
    Benjamin Taliaferro........................                        6
    John Milledge..............................                        7
    David Meriwether...........................                      8-9
    William W. Bibb............................                    12-13
    Joel Abbott................................                       15
    Joel Crawford..............................                    15-16
    Wiley Thompson.............................                    17-18
    George R. Gilmer...........................                       20
    Richard H. Wilde...........................                    22-23
    George W. Owens............................                    24-25
    Charles E. Haynes..........................                       25
    Mark A. Cooper.............................                       26
    Absalom H. Chappell........................                       28
    Seaborn Jones..............................                       29
    Robert Toombs..............................                    30-31
    Alexander H. Stephens......................                30-31, 33
    Marshall J. Wellborn.......................                       31
    Howell Cobb................................                       34
    Martin J. Crawford.........................                    35-36
    Benjamin H. Hill...........................                       44
    Henry R. Harris............................                   45, 49
    William H. Felton..........................                       46
    Emory Speer................................                       47
    James H. Blount............................                       48
    Henry G. Turner............................                    50-54
    Charles F. Crisp...........................                       54
    James M. Griggs............................                    60-61
    William G. Brantley........................                    61-62
    Charles R. Crisp...........................                    64-72
    Albert S. Camp.............................                    78-83
    Phillip M. Landrum.........................                    89-94
    Ed Jenkins.................................                   95-102
    Wyche Fowler Jr............................                    96-99
    John Lewis.................................                     103-
    Mac Collins................................                  104-108
    John Linder................................                  109-111
    Tom Price..................................                     112-
Hawaii:
    Cecil ``Cec'' Heftel.......................                    96-99
Illinois:
    Daniel P. Cook.............................                       19
    John A. McClernand.........................                       37
    John Wentworth.............................                       39
    John A. Logan..............................                       40
    Samuel S. Marshall.........................                       41
    Horatio C. Burchard........................                    42-45
    William R. Morrison........................                44, 46-49
    William M. Springer........................                       52
    Albert J. Hopkins..........................                    52-57
    Henry S. Boutell...........................                    58-61
    Henry T. Rainey............................             62-66, 68-72
    John A. Sterling...........................                       65
    Ira C. Copley..............................                    66-67
    Carl R. Chindblom..........................                    68-72
    Chester C. Thompson........................                    74-75
    Raymond S. McKeough........................                    76-77
    Charles S. Dewey...........................                       78
    Thomas J. O'Brien..........................                79, 81-88
    Noah M. Mason..............................                    80-87
    Harold C. Collier..........................                    88-93
    Dan Rostenkowski...........................                   88-103
    Abner J. Mikva.............................                    94-96
    Philip M. Crane............................                   94-108
    Marty Russo................................                   96-102
    Mel Reynolds...............................                      103
    Jerry Weller...............................                  105-110
    Rahm Emanuel...............................                  109-110
    Danny K. Davis.............................                      111
    Peter Roskam...............................                     111-
    Aaron Schock...............................                      112
Indiana:
    David Wallace..............................                       27
    Cyrus L. Dunham............................                       32
    William E. Niblack.........................                   40, 43
    Godlove S. Orth............................                       41
    Michael C. Kerr............................                       42
    Thomas M. Browne...........................                    48-50
    William D. Bynum...........................                    50-53
    Benjamin F. Shively........................                       52
    George W. Steele...........................                    54-57
    James E. Watson............................                    58-60
    Edgar D. Crumpacker........................                    60-61
    Lincoln Dixon..............................                    62-65
    Harry C. Canfield..........................                    71-72
    John W. Boehne, Jr.........................                    73-77
    Robert A. Grant............................                       80
    Andy Jacobs, Jr............................                   94-104
    Chris Chocola..............................                      109
Iowa:
    John A. Kasson.............................            38, 43, 47-48
    William B. Allison.........................                    39-41
    John H. Gear...............................                    51-53
    Jonathon P. Dolliver.......................                    54-56
    William R. Green...........................                    63-70
    C. William Ramseyer........................                    70-71
    Otha D. Wearin.............................                       75
    Lloyd Thurston.............................                       75
    Thomas E. Martin...........................                    80-83
    Fred Grandy................................                  102-103
    Jim Nussle.................................                  104-109
Kansas:
    Dudley C. Haskell..........................                       47
    Chester I. Long............................                    56-57
    Charles Curtis.............................                    58-59
    William A. Calderhead......................                    60-61
    Victor Murdock.............................                       63
    Guy T. Helvering...........................                    64-65
    Frank Carlson..............................                    76-79
    Martha E. Keys.............................                    94-95
    Lynn Jenkins...............................                      112
Kentucky:
    Alexander D. Orr...........................                        3
    Christopher Greenup........................                        4
    Thomas T. Davis............................                        5
    John Boyle.................................                        8
    Richard M. Johnson.........................                    11-12
    Thomas Montgomery..........................                       13
    David Trimble..............................                    15-16
    Nathan Gaither.............................                       22
    John Pope..................................                       25
    Thomas F. Marshall.........................                       27
    Garrett Davis..............................                       28
    Charles S. Morehead........................                    30-31
    John C. Breckinridge.......................                       33
    Robert Mallory.............................                       38
    James B. Beck..............................                    42-43
    Henry Watterson............................                       44
    John G. Carlisle...........................                46-47, 51
    Joseph C.S. Blackburn......................                       48
    William C.P. Breckinridge..................                    49-50
    Alexander B. Montgomery....................                    52-53
    Walter Evans...............................                    54-55
    Ollie M. James.............................                       62
    Augustus O. Stanley........................                       63
    Frederick M. Vinson........................                    72-75
    Noble J. Gregory...........................                    78-85
    John C. Watts..............................                    86-92
    Jim Bunning................................                  102-105
    Ron Lewis..................................                  106-110
    Geoff Davis................................                     110-
Louisiana:
    Thomas B. Robertson........................                       14
    William L. Brent...........................                    19-20
    Walter H. Overton..........................                       21
    Lionel A. Sheldon..........................                       43
    Randall L. Gibson..........................                    45-46
    Charles J. Boatner.........................                       54
    Samuel F. Robertson........................                    55-59
    Robert F. Boussard.........................                       61
    Whitmell P. Martin.........................                    65-70
    Paul H. Mahoney............................                76, 78-79
    Thomas Hale Boggs, Sr......................                    81-91
    Joe D. Waggonner, Jr.......................                    92-95
    W. Henson Moore III........................                    96-99
    William J. Jefferson.......................          \7\103, 105-109
    Jim McCrery................................                  103-110
    Jimmy Hayes................................                   \2\104
    Charles W. Boustany, Jr....................                     111-
Maine:
    Peleg Sprague..............................                    19-20
    Francis O.J. Smith.........................                       24
    George Evans...............................                       26
    Israel Washburn, Jr........................                       36
    James G. Blaine............................                       44
    William P. Frye............................                       46
    Thomas B. Reed.............................             48-50, 52-53
    Nelson Dingley, Jr.........................                51, 54-55
    Daniel J. McGillicuddy.....................                       64
Maryland:
    William Smith..............................                        1
    Gabriel Christie...........................                        3
    William Vans Murray........................                        4
    William Hindman............................                      4-5
    William Craik..............................                        4
    Joseph H. Nicholson........................                      6-9
    Nicholas R. Moore..........................                        8
    Roger Nelson...............................                        9
    John Montgomery............................                    10-11
    Alexander McKim............................                       13
    Stevenson Archer...........................                       13
    Samuel Smith...............................                    14-17
    Isaac McKim................................                18, 23-25
    Henry W. Davis.............................                    34-36
    Phillip F. Thomas..........................                       44
    David J. Lewis.............................                    72-75
    Rogers C.B. Morton.........................                    91-92
    Benjamin L. Cardin.........................                  101-109
Massachusetts:
    Elbridge Gerry.............................                        1
    Fisher Ames................................                        3
    Theodore Sedgwick..........................                        4
    Theophilus Bradbury........................                        4
    Harrison Gray Otis.........................                      5-6
    Samuel Sewall..............................                        5
    Isaac Parker...............................                        5
    Bailey Bartlett............................                        6
    Nathan Read................................                        7
    Seth Hastings..............................                        8
    Josiah Quincy..............................                        9
    Ezekial Bacon..............................                    11-12
    Ebenezer Seaver............................                       11
    Henry Shaw.................................                       16
    Henry W. Dwight............................                    19-21
    Benjamin Gorham............................                       23
    Abbott Lawrence............................                    24,26
    Richard Fletcher...........................                       25
    George N. Briggs...........................                       25
    Leverett Saltonstall.......................                       26
    Robert C. Winthrop.........................                       29
    Charles Hudson.............................                       30
    George Ashmun..............................                       31
    William Appleton...........................                32-33, 37
    Alexander De Witt..........................                       34
    Nathaniel P. Banks.........................                   35, 45
    Samuel Hooper..............................                    37-41
    Henry L. Dawes.............................                    42-43
    Chester W. Chapin..........................                       44
    William A. Russell.........................                    47-48
    Moses T. Stevens...........................                    52-53
    Samuel W. McCall...........................                    56-62
    Andrew J. Peters...........................                    62-63
    Augustus P. Gardner........................                    63-65
    John T. Mitchell...........................                       63
    Allen T. Treadway..........................                    65-78
    Peter F. Tague.............................                    67-68
    John W. McCormack..........................                    72-76
    Arthur D. Healey...........................                       77
    Charles L. Gifford.........................                    79-80
    Angier L. Goodwin..........................                80, 82-83
    James A. Burke.............................                    87-95
    James M. Shannon...........................                    96-98
    Brian J. Donnelly..........................                   99-102
    Richard E. Neal............................                     103-
Michigan:
    William A. Howard..........................                    34-36
    Austin Blair...............................                       41
    Henry Waldron..............................                       43
    Omar D. Conger.............................                       46
    Jay A. Hubbell.............................                       47
    William C. Maybury.........................                       49
    Julius C. Burrows..........................                    50-53
    Justin R. Whiting..........................                    52-53
    William A. Smith...........................                       59
    Joseph W. Fordney..........................                    60-67
    James C. McLaughlin........................                    68-72
    Roy O. Woodruff............................                    73-82
    John D. Dingell............................                    74-84
    Victor A. Knox.............................                83, 86-88
    Thaddeus M. Machrowicz.....................                    84-87
    Martha W. Griffiths........................                    87-93
    Charles E. Chamberlain.....................                    91-93
    Richard F. Vander Veen.....................                    93-94
    Guy Vander Jagt............................                   94-102
    William M. Brodhead........................                    95-97
    Sander M. Levin............................                     100-
    Dave Camp..................................                     103-
Minnesota:
    Mark A. Dunnell............................                    46-47
    James A. Tawney............................                    54-58
    James T. McCleary..........................                       59
    Winfield S. Hammond........................                    62-63
    Sydney Anderson............................                       63
    Harold Knutson.............................                    73-80
    Eugene J. McCarthy.........................                    84-85
    Joseph E. Karth............................                    92-94
    Bill Frenzel...............................                   94-101
    Jim Ramstad................................                  104-110
    Erik Paulsen...............................                      111
Mississippi:
    Jacob Thompson.............................                       31
    John Sharp Williams........................                    58-59
    James W. Collier...........................                    63-72
    Aaron Lane Ford............................                       77
Missouri:
    James S. Green.............................                       31
    John S. Phelps.............................                    32-37
    Henry T. Blow..............................                       38
    John Hogan.................................                       39
    Gustavus A. Finkelburg.....................                       42
    John C. Tarsney............................                    53-54
    Seth W. Cobb...............................                       54
    Champ Clark................................                    58-61
    Dorsey W. Shackleford......................                    62-63
    Clement C. Dickinson.......................      63-66, 68-70, 72-73
    Charles L. Faust...........................                    69-70
    Richard M. Duncan..........................                    74-77
    Thomas B. Curtis...........................                    83-90
    Frank M. Karsten...........................                    84-90
    Richard A. Gephardt........................                   95-101
    Mel Hancock................................                  103-104
    Kenny Hulshof..............................                  105-110
Montana:
    Lee W. Metcalf.............................                       86
    James F. Battin............................                    89-91
Nebraska:
    William J. Bryan...........................                    52-53
    Charles H. Sloan...........................                    63-65
    Ashton C. Shallenberger....................                       73
    Carl T. Curtis.............................                    79-83
    Hal Daub...................................                   99-100
    Peter Hoagland.............................                      103
    Jon Christensen............................                  104-105
    Adrian Smith...............................                     112-
Nevada:
    Francis G. Newlands........................                    56-57
    John Ensign................................                  104-105
    Jon Porter.................................                  109-110
    Shelley Berkley............................                     110-
    Dean Heller................................              \10\111-112
New Hampshire:
    Samuel Livermore...........................                        1
    Nicholas Gilman............................                      3-4
    Abiel Foster...............................                        5
    Nathaniel A. Haven.........................                       11
    Henry Hubbard..............................                       23
    Charles G. Atherton........................                    25-27
    Moses Norris, Jr...........................                    28-29
    Harry Hibbard..............................                    31-33
    Judd A. Gregg..............................                   99-100
New Jersey:
    Lambert Cadwalader.........................                        1
    Elias Boudinot.............................                        3
    Isaac Smith................................                        4
    Thomas Sinnickson..........................                        5
    James H. Imlay.............................                        6
    William Coxe, Jr...........................                       13
    John L. N. Stratton........................                       37
    William Hughes.............................                       62
    Isaac Bacharach............................                    66-74
    Donald H. McLean...........................                    76-78
    Robert W. Kean.............................                    78-85
    Henry Helstoski............................                       94
    Frank J. Guarini...........................                   96-102
    Dick Zimmer................................                      104
    Bill Pascrell..............................                     110-
New Mexico:
    Clinton P. Anderson........................                       79
New York:
    John Laurance..............................                        1
    John Watts.................................                        3
    Ezekial Gilbert............................                        4
    James Cochran..............................                        5
    Hezekiah L. Hosmer.........................                        5
    Jonas Platt................................                        6
    Killian K. Van Rensselaer..................                        7
    Joshua Sands...............................                        8
    Erastus Root...............................                       11
    John W. Taylor.............................                       13
    Jonathon Fisk..............................                       13
    Thomas J. Oakley...........................                       13
    James W. Wilkin............................                       14
    James Tallmadge, Jr........................                       15
    Albert H. Tracy............................                       16
    Nathaniel Pitcher..........................                       17
    Churchill C. Cambreleng....................             17-18, 23-25
    Dudley Marvin..............................                       19
    Gulian C. Verplanck........................                    20-22
    Aaron Vanderpoel...........................                       26
    Millard Filmore............................                       27
    Daniel D. Barnard..........................                       28
    David L. Seymour...........................                       28
    George O. Rathbun..........................                       28
    Orville Hungerford.........................                       29
    Henry Nicoll...............................                       30
    James Brooks...............................         31-32, 39-40, 42
    William Duer...............................                       31
    Solomon G. Haven...........................                       33
    Russell Sage...............................                       34
    John Kelly.................................                       35
    William B. MacLay..........................                       35
    Elbridge G. Spaulding......................                    36-37
    Erastus Corning............................                       37
    Reuben E. Fenton...........................                       38
    De Witt C. Littlejohn......................                       38
    Henry G. Stebbins..........................                       38
    John V. L. Pruyn...........................                       38
    Roscoe Conkling............................                       39
    Charles H. Winfield........................                       39
     John A. Griswold..........................                       40
    Dennis McCarthy............................                       41
    Ellis H. Roberts...........................                    42-43
    Fernando Wood..............................                    43-46
    Abram S. Hewitt............................                    48-49
    Frank Hiscock..............................                    48-49
    Sereno E. Payne............................                    51-63
    Roswell P. Flower..........................                       51
    William B. Cochran.........................             52-53, 58-60
    George B. McClellan........................                    55-58
    John W. Dwight.............................                       61
    Francis B. Harrison........................                    61-63
    Michael F. Conry...........................                       64
    George W. Fairchild........................                    64-65
    John F. Carew..............................                    65-71
    Luther W. Mott.............................                    66-67
    Alanson B. Houghton........................                       67
    Ogden L. Mills.............................                    67-69
    Frank Crowther.............................                    68-77
    Thaddeus C. Sweet..........................                       70
    Frederick M. Davenport.....................                    70-71
    Thomas H. Cullen...........................                    71-78
    Christopher D. Sullivan....................                    72-76
    Daniel A. Reed.............................                    73-86
    Walter A. Lynch............................                    78-81
    Eugene J. Keogh............................                    82-89
    Albert H. Bosch............................                       86
    Steven B. Derounin.........................                    87-88
    Barber B. Conable, Jr......................                    90-98
    Jacob H. Gilbert...........................                    90-91
    Hugh L. Carey..............................                    91-93
    Otis G. Pike...............................                    93-95
    Charles B. Rangel..........................                      94-
    Thomas J. Downey...........................                   96-102
    Raymond J. McGrath.........................                   99-102
    Michael R. McNulty.........................          \2\103, 104-110
    Amo Houghton...............................                  103-108
    Thomas M. Reynolds.........................                  109-110
    Joseph Crowley.............................                     110-
    Brian Higgins..............................                      111
    Christopher Lee............................                  \11\112
    Tom Reed...................................                  \12\112
North Carolina:
    William B. Grove...........................                        3
    Thomas Blount..............................                      4-5
    Robert Williams............................                        5
    David Stone................................                        6
    James Holland..............................                        7
    Willis Alston..............................                10-11, 13
    William Gaston.............................                    13-14
    Abraham Rencher............................                   25, 27
    Henry W. Conner............................                       26
    James I. McKay.............................                    28-30
    Edward Stanly..............................                       32
    William M. Robbins.........................                       45
    Edward W. Pou..............................                    60-61
    Claude Kitchin.............................                    62-67
    Robert L. Doughton.........................                    69-82
    James G. Martin............................                    94-98
    Bob Etheridge..............................                      111
North Dakota:
    Martin N. Johnson..........................                    54-55
    George M. Young............................                    66-68
    Byron L. Dorgan............................                   98-102
    Earl Pomeroy...............................                  107-111
    Rick Berg..................................                      112
Ohio:
    William Creighton, Jr......................                       13
    Thomas R. Ross.............................                       16
    Thomas Corwin..............................                    23-24
    Thomas L. Hamer............................                       25
    Taylor Webster.............................                       25
    Samson Mason...............................                    26-27
    John B. Weller.............................                       28
    Samuel F. Vinton...........................                    29-31
    Lewis B. Campbell..........................                    34-35
    John Sherman...............................                       36
    Valentine B. Horton........................                       37
    George B. Pendleton........................                       38
    James A. Garfield..........................                39, 44-46
    Robert C. Schenck..........................                    40-41
    Charles Foster.............................                       45
    Milton Sayler..............................             46-47, 49-51
    William McKinley, Jr.......................                       48
    Frank H. Hurd..............................                    53-59
    Charles H. Grosvenor.......................             60-62. 64-67
    Nicholas Longworth.........................                    62-63
    Timothy T. Ansberry........................                       64
    Alfred G. Allen............................                       65
    George White...............................                    68-71
    Charles C. Kearns..........................                       73
    Charles F. West............................                    73-85
    Thomas A. Jenkins..........................                    74-75
    Arthur P. Lamneck..........................                       81
    Stephen M. Young...........................                    86-92
    Jackson E. Betts...........................                    93-94
    Donald D. Clancy...........................                    89-96
    Charles A. Vanik...........................                   95-103
    Bill Gradison..............................                   97-102
    Don J. Please..............................               \5\104-109
    Rob Portman................................               \9\108-110
    Stephanie Tubbs Jones......................                     110-
    Pat Tiberi.................................
Oklahoma:
    Thomas A. Chandler.........................                       67
    James V. McClintic.........................                       73
    Wesley E. Disney...........................                    74-78
    James R. Jones.............................                    94-99
    Bill K. Brewster...........................                      103
    Wes Watkins................................          95-102, 105-107
Oregon:
    William R. Ellis...........................                    53-55
    Willis C. Hawley...........................                    60-72
    Albert C. Ullman...........................                    94-97
    Mike Kopetski..............................                  102-104
    Earl Blumenauer............................                     104-
Pennsylvania:
    Thomas Fitzsimons..........................                      1-3
    Albert Gallatin............................                      4-6
    Henry Woods................................                      6-7
    John Smilie................................                  3, 5-12
    Joseph Clay................................                      8-9
    John Rea...................................                       11
    Jonathon Roberts...........................                    12-13
    Samuel D. Ingham...........................                13-14, 18
    John Sergeant..............................                   15, 25
    John Tod...................................                       17
    John Gilmore...............................                    21-22
    Horace Binney..............................                       23
    Richard Biddle.............................                       26
    Joseph R. Insersoll........................                24, 27-29
    James Pollock..............................                       30
    Moses Hampton..............................                       31
    J. Glancy Jones............................                   32, 35
    John Robbins...............................                       33
    James H. Campbell..........................                       34
    Henry M. Phillips..........................                       35
    Thaddeus Stevens...........................                    36-38
    James K. Moorehead.........................                    39-40
    William D. Kelley..........................                    41-50
    Russell Errett.............................                       47
    Samuel J. Randall..........................                       47
    William L. Scott...........................                       50
    Thomas M. Bayne............................                       51
    John Dalzell...............................                    52-62
    John J. Casey..............................                   64, 68
    Henry W. Watson............................                    66-73
    Harris J. Bixler...........................                       69
    Harry A. Estep.............................                    70-72
    Thomas C. Cochran..........................                       73
    Joshua T. Brooks...........................                       74
    Patrick J. Bolland.........................                    76-77
    Benjamin Jarrett...........................                    76-77
    James P. McGranery.........................                    77-78
    Herman P. Eberharter.......................                    78-85
    Richard M. Simpson.........................                    78-86
    William J. Green, Jr.......................                    86-88
    John A. Lafore, Jr.........................                       86
    Walter M. Mumma............................                    86-87
    George M. Rhodes...........................                    88-90
    Herman T. Schneebeli.......................                    87-94
    William J. Green, III......................                    90-94
    Raymond F. Lederer.........................                    95-96
    Dick Schulze...............................                   95-102
    Donald A. Bailey...........................                       97
    William J. Coyne...........................                   99-107
    Rick Santorum..............................                      103
    Philip S. English..........................                  104-110
    Melissa A. Hart............................                  107-109
    Alyson V. Schwartz.........................                     109-
    Jim Gerlach................................                     108-
Rhode Island:
    Benjamin Bourne............................                        4
    Francis Malbone............................                        4
    Elisha R. Potter...........................                        5
    Christopher G. Champlin....................                        6
    John Brown.................................                        8
    Joseph Stanton, Jr.........................                    59-60
    Daniel L. D. Granger.......................                       65
    George F. O'Shaunessy......................                    69-72
    Richard S. Aldrich.........................                    78-86
    Aime J. Forand.............................
South Carolina:                                                      3-5
    William L. Smith...........................                      5-6
    Robert Goodloe Harper......................                        6
    Abraham Nott...............................                        9
    David R. Williams..........................                       12
    Langdon Cheves.............................                       13
    Theodore Gourdin...........................                    13-15
    William Lowndes............................                       14
    John Taylor................................                       17
    Thomas R. Mitchell.........................                    18-22
    George McDuffie............................                    25-26
    R. Barnwell Rhett..........................                       27
    Francis W. Pickens.........................                    54-55
    John L. McLaurin...........................                    95-97
    Ken Holland................................                    98-99
    Carroll A. Campbell, Jr....................
Tennessee:
    Andrew Jackson.............................                        4
    William C.C. Claiborne.....................                        5
    William Dickson............................                     7, 9
    George W. Campbell.........................                       10
    Bennett H. Henderson.......................                       14
    Francis Jones..............................                    16-17
    James K. Polk..............................                    22-23
    Cave Johnson...............................                       24
    George W. Jones............................                    31-34
    Horace Maynard.............................                37, 40-42
    Benton McMillan............................                    49-55
    James D. Richardson........................                    55-57
    Cordell Hull...............................             62-66, 68-71
    Edward E. Eslick...........................                       72
    Jere Cooper................................                    72-85
    Howard H. Baker............................                    83-88
    James B. Frazier, Jr.......................                    85-87
    Ross Bass..................................                       88
    Richard H. Fulton..........................                    89-94
    John J. Duncan.............................                   92-100
    Harold E. Ford.............................                   94-104
    Don Sundquist..............................                  101-103
    John S. Tanner.............................                  105-111
    Diane Black................................                      112
Texas:
    John Hancock...............................                       44
    Roger Q. Mills.............................                46, 48-51
    Joseph W. Bailey...........................                       55
    Samuel B. Cooper...........................                    56-58
    Choice B. Randell..........................                    60-62
    John N. Gardner............................                    63-71
    Morgan G. Sanders..........................                    72-75
    Milton H. West.............................                    76-80
    Jesse M. Combs.............................                    81-82
    Frank N. Ikard.............................                    84-87
    Bruce Alger................................                    86-88
    Clark W. Thompson..........................                    87-89
    George H.W. Bush...........................                    90-91
    Omar T. Burleson...........................                    90-95
    Bill Archer................................                   93-106
    J.J. Pickle................................                   94-103
    Kent R. Hance..............................                    97-98
    Michael A. Andrews.........................                   99-103
    Sam Johnson................................                      104
    Greg Laughlin..............................                   \3\104
    Lloyd Doggett..............................                     104-
    Kevin Brady................................                     107-
    Max Sandlin................................                      108
    Kenny Marchant.............................                  \13\112
Utah:
    Walter K. Granger..........................                       82
Vermont:
    Daniel Buck................................                        4
    Israel Smith...............................                   3-4, 7
    Lewis R. Morris............................                        5
    James Fisk.................................                   10, 12
    Horace Everett.............................                       25
    Justin S. Morrill..........................                    35-39
Virginia:
    James Madison..............................                   1, 3-4
    William B. Giles...........................                        5
    Richard Brent..............................                        5
    Walter Jones...............................                        5
    Leven Powell...............................                        6
    John Nicholas..............................                        6
    John Randolph..............................                  7-9, 20
    James M. Garnett...........................                        9
    John W. Eppes..............................                10-11, 13
    William A. Burwell.........................                12, 14-16
    James Pleasants............................                    12-13
    John Tyler.................................                       16
    Andrew Stevenson...........................                    17-19
    Alexander Smyth............................                    20-21
    Philip P. Barbour..........................                       21
    Mark Alexander.............................                    21-22
    George Loyall..............................                    23-24
    John W. Jones..............................                    25-27
    John M. Botts..............................                       27
    Thomas W. Gilmore..........................                       27
    Thomas H. Bayly............................                   28, 31
    George C. Dromgoole........................                    28-29
    James McDowell.............................                       30
    John Letcher...............................                    34-35
    John S. Millson............................                       36
    John R. Tucker.............................                    44-47
    Claude A. Swanson..........................                    55-58
    A. Willis Robertson........................                    75-79
    Burr P. Harrison...........................                82, 84-87
    W. Pat Jennings............................                    88-89
    Joel T. Broyhill...........................                    88-93
    Joseph L. Fisher...........................                    94-96
    L.F. Payne.................................                  103-104
    Eric Cantor................................                  108-111
Washington:
    Francis W. Cushman.........................                       61
    Lindley H. Hadley..........................                    66-72
    Samuel B. Hill.............................                    71-74
    Knute Hill.................................                       77
    Otis H. Holmes.............................                    80-85
    Rodney D. Chandler.........................                  100-102
    Jim McDermott..............................                     102-
    Jennifer Dunn..............................                  104-108
    Dave Reichert..............................                     110-
West Virginia:
    William L. Wilson..........................                50, 52-53
    Joseph H. Gaines...........................                    60-61
    George M. Bowers...........................                    66-67
    Hubert S. Ellis............................                       80
Wisconsin:
    Charles Billinghurst.......................                       34
    Robert M. La Follette......................                       51
    Joseph W. Babcock..........................                    57-59
    James A. Frear.............................                    66-68
    Thaddeus F. B. Wasielewski.................                    78-79
    John W. Byrnes.............................                    80-92
    William A. Steiger.........................                    94-95
    Jim Moody..................................                  100-102
    Gerald D. Kleczka..........................                  103-108
    Paul Ryan..................................                     107-
    Ron Kind...................................                     110-
------------------------------------------------------------------------

                2. COMMITTEE MEMBERSHIP, 112TH CONGRESS

                     (January 5, 2011-May 31, 2012)
                      COMMITTEE ON WAYS AND MEANS
                      One Hundred Twelfth Congress

   DAVE CAMP, Michigan, Chairman

SANDER M. LEVIN, Michigan            WALLY HERGER, California
CHARLES B. RANGEL, New York          SAM JOHNSON, Texas
FORTNEY PETE STARK, California       KEVIN BRADY, Texas
JIM McDERMOTT, Washington            PAUL RYAN, Wisconsin
JOHN LEWIS, Georgia                  DEVIN NUNES, California
RICHARD NEAL, Massachusetts          PAT TIBERI, Ohio
XAVIER BECERRA, California           GEOFF DAVIS, Kentucky
LLOYD DOGGETT, Texas                 DAVE REICHERT, Washington
MIKE THOMPSON, California            CHARLES BOUSTANY, Louisiana
JOHN B. LARSON, Connecticut          DEAN HELLER, Nevada\1\
EARL BLUMENAUER, Oregon              PETER ROSKAM, Illinois
RON KIND, Wisconsin                  JIM GERLACH, Pennsylvania
BILL PASCRELL, New Jersey            TOM PRICE, Georgia
SHELLEY BERKLEY, Nevada              VERN BUCHANAN, Florida
JOSEPH CROWLEY, New York             ADRIAN SMITH, Nebraska
                                     AARON SCHOCK, Illinois
                                     CHRISTOPHER LEE, New York\2\
                                     LYNN JENKINS, Kansas
                                     ERIK PAULSEN, Minnesota
                                     KENNY MARCHANT, Texas\3\
                                     RICK BERG, North Dakota
                                     DIANE BLACK, Tennessee
                                     TOM REED, New York\4\

----------
\1\Resigned May 9, 2011.
\2\Resigned February 9, 2011.
\3\Appointed March 15, 2011, and seniority pursuant to H. Res. 168.
\4\Appointed June 13, 2011.