Mr. Speaker, pursuant to House Resolution 1099, I call up from the Speaker's table the bill (H.R. 6111) to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for…
Mr. Speaker, pursuant to House Resolution 1099, I call up from the Speaker's table the bill (H.R. 6111) to amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending, with a Senate amendment thereto, and ask for its immediate consideration in the House.
Mr. Speaker, pursuant to House Resolution 1099, I offer a motion.
Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, to make sure that Members understand what we are doing, and, quite frankly, why we are doing it today rather than yesterday, is that we are considering H.R. 6111. H.R. 6111 is a bill that passed the House on suspension by voice vote on December 5. It then passed the Senate by unanimous consent with an amendment yesterday, December 7.
We are doing this as the House of Representatives to assist the Senate under its rules to facilitate the handling of the amendment we are now discussing, and we are doing this because given the Senate rules, they
would require a 2-day layover, two cloture votes and a number of other procedures. By doing this this way, we will save them a day and a cloture vote. Once again, the courtesy and kindness of the House is assisting the Senate in accomplishing the work of the Congress.
So, if you will please understand, the gentleman from New York and I will lead a discussion on the amendment to H.R. 6111. In fact, the amendment is as though the entire text of H.R. 4608, the Tax Relief and Health Care Act of 2006, is before us. In addition to that, there are several other provisions that accompany the Tax and Health Care Relief Act.
So, notwithstanding the merits of H.R. 6111, the discussion will be on the so-called tax extenders bill; the energy extenders bill; Medicare, the so-called doctors fix; the health care provisions; certain wilderness designations; some tariff procedures and other items which will in fact be the subject of the debate we are about to be engaged in.
Mr. Speaker, I reserve the balance of my time.
Mr. Speaker, I yield myself such time as I may consume.
Perhaps again it is necessary to underscore the fact that the procedure we are going through is not the choice of the House. The current minority leader, to be the majority leader, and I know I am violating the rules when I say the gentleman from Nevada, personally called and asked that we engage in this procedure to assist the Senate. I do hope the gentleman from New York, when he assumes his majority rule, will see fit to accommodate even Members of the other party in making sure that the people's work is done in the most reasonable fashion possible.
So, yes, it seems a little bit complicated, but it is in large part because both the Democratic and the Republican leadership of the Senate asked for our assistance in doing it this way.
Mr. Speaker, it is my pleasure to yield 2 minutes to the gentleman from Arizona (Mr. Hayworth), a distinguished member of the Ways and Means Committee.
(Mr. HAYWORTH asked and was given permission to revise and extend his remarks.)
Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, so that people again understand the process, notwithstanding the fact we are dealing with what amounts to a tax bill, because of the unusual procedure of using H.R. 6111 as a vehicle, asked for by the bipartisan leadership of the Senate and provided by us as a courtesy, there would be no motion to recommit available to the minority. This is a substantive amendment which is functioning as a substitute for the motion to recommit.
It has been indicated to me directly by that bipartisan leadership and those individuals I mentioned that if what was to be a motion to recommit and which will now be a substantive amendment passes, in their opinion, this bill will not be able to move through the Senate.
It may surprise the gentleman from Massachusetts to know that I agree with virtually everything he said and would like to add additional items in terms of the OCS provision. In fact, an Outer Continental Shelf measure passed the House. The measure that is currently carried in this amendment is totally isomorphic, exactly the same as the Outer Continental Shelf legislation that passed the Senate, that the Senator from New York, Mrs. Clinton, that the Senator from Nevada, Mr. Reid, and others supported 71-25. Need I say, this is an additional courtesy that the House is providing.
If, in fact, Mr. Markey's amendment passes, everything we will be talking about for the rest of the time on this amendment will be moot.
Mr. Speaker, it is now my pleasure to yield 2 minutes to the gentleman from Illinois (Mr. Weller), an extremely valued member of the Ways and Means Committee.
Mr. Speaker, I appreciate people and their passion getting a bit carried away.
This bill was signed into law by the last Democratic President, Mr. Clinton. It was on your watch. To stand in the well and tell us what is in the amendment that is going to be offered in a short time, after being criticized that they have only had 2 days on the content of our amendment, is absolutely unbelievable.
We made this amendment in order because you didn't have the right to the motion to recommit. The Rules Committee out of courtesy asked you, could we have a copy of your amendment? You told the Rules Committee ``No, you couldn't have a copy of the amendment.''
Mr. Markey earlier described your amendment as having more than one item. Mr. Hinchey talked about it being OCS. Mr. Markey said it was OCS and it was AMT and it may be something else.
What amazes me is that they can stand there with a straight face and criticize us because they only got the copy, the absolute legislative language, 2 days ago on our bill, and they have the audacity to go to the well and describe their amendment and what it is when they won't even give us a copy of it. Now, this is a preview of the coming majority in terms of their saying one thing and doing another. Buckle your seat belts. The piety and the arguments about how correct they are and how unfair it is was just said. This was done by this Congress, it was signed by President Clinton, and we have no idea what is in your amendment because you didn't even offer the courtesy of giving us the language of your amendment notwithstanding the fact that we gave you the privilege of offering an amendment. Now, that is what this is about. Okay?
Mr. Speaker, I yield 2 minutes to the gentleman from California (Mr. Herger), a member of the committee.
Mr. Speaker, I yield myself 5 seconds.
Mr. Speaker, this is the third Member on the other side of the aisle who spoke passionately about an amendment that apparently they have had time to write, circulate and read. We have not been presented with that amendment. Obviously, with some fervor, I indicated that I didn't think that probably was the fair thing to do. They now know how the majority feels, having given them the right to offer an amendment. My assumption is that continued refusal to provide us with a copy of the amendment is willful.
Mr. Speaker, will the gentleman yield?
That was 2 days ago. What are you doing for me lately?
Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, I want to thank my friend from Massachusetts for providing the majority with the amendment.
Frankly, I was rather baffled why my friend from New York would yield half their time to the gentleman from Massachusetts since he has time under his own amendment. Having now seen the amendment, I find it interesting that it is an 11-page amendment, a portion of a page is on research credits, a portion of a page is on the alternative minimum tax. The Outer Continental Shelf portion of the 11-page bill, which has been the sole focus of my friends on the other side of the aisle, is six lines. Not six pages, six lines.
What in the world is in the rest of the 11-page bill: Eight pages address putting back into this, over the objections of the Democratic leader on the Senate side, the New York railroad bond provision. I now understand why Mr. Markey got his 15 minutes.
Mr. Speaker, it is my pleasure to yield 2 minutes to the gentlewoman from Connecticut (Mrs. Johnson), the chairman of the Health Subcommittee.
Mr. Speaker, will the gentleman yield on my time?
Mr. Speaker, I thank the gentleman because I do appreciate the remarks that he just made. And we probably had not planned on highlighting it, but as the gentleman from Louisiana well knows, another portion of the changes that we are making in this package is to take what was known as the Katrina GO Zone, a benefit, and, after the time has passed, focus the money on those counties that still remain devastated by a high percentage of destruction. Rather than simply having money go where it may not be necessary, a portion of this bill focuses the money where it is absolutely necessary. And as the gentleman from Louisiana well knows, there are still major areas of his State and other States that can easily be defined as devastated.
Mr. Speaker, it is my pleasure now to yield 2 minutes to a valued member of the Ways and Means Committee, the gentleman from Texas (Mr. Brady).
Mr. Speaker, at this time I will place a letter in the Record which is a clarification sought by the gentleman from Georgia (Mr. Price) to me.
Congress of the United States,
Washington, DC, December 8, 2006.
Representative J. Dennis Hastert,
Speaker, House of Representatives,
Washington, DC.
Dear Mr. Speaker: We would like to clarify the intent of
certain provisions in Tax Relief and Health Care Act of 2006,
Mr. Speaker, at this time the Chair would recognize the gentlewoman from Florida (Ms. Ginny Brown-Waite) for 2 minutes.
Mr. Speaker, the Chair appreciates the vigor of the gentleman from Ohio on 6 lines out of an 11-page amendment.
The Chair now recognizes the gentleman from Pennsylvania (Mr. Peterson) for 1\1/2\ minutes.
Mr. Speaker, would you indicate the time remaining for each manager?
And would the Speaker indicate who has the right to close?
Mr. Speaker, the chairman reserves the time.
I would tell the gentleman that I have the chairman of the Energy and Commerce Committee and the chairman of the Ways and Means Committee.
Is the gentleman indicating that the gentleman from New York is the last speaker under his time control?
I thank the gentleman.
Does the gentleman from Massachusetts indicate that he is the last speaker under his time? I thank the gentleman.
The Chair now recognizes the gentleman from Texas, the chairman of the Energy and Commerce Committee, Mr. Barton, for 2 minutes.
Mr. Speaker, I want to refocus our Members. We are not on the Markey amendment. The Markey amendment will be presented following the conclusion of the discussion on the underlying bill.
Mr. Speaker, the Nonpartisan Joint Committee on Taxation has made available to the public a technical explanation of the bill. This technical explanation expresses the committee's understanding and legislative intent behind this important legislation.
Mr. Speaker, the nonpartisan Joint Committee on Taxation has made available to the public a technical explanation of the bill. This technical explanation expresses the Committee's understanding and legislative intent behind this important legislation.
Mr. Speaker, in keeping with the spirit of H. Res. 1000, which the House passed this year to reform the legislative process, I note that the Joint Committee on Taxation has identified 2 provisions of H.R. 6408, introduced yesterday, as ``earmarks'' under the terms of that resolution. These provisions also appear in the amendment to H.R. 6111 which the House will consider today. A copy of the Joint Committee on Taxation's opinion letter is available for Members to review if they wish.
The identified provisions are Title I's Section 414. Modification of special arbitrage rule for certain funds made permanent, and Section 211 of Division C, Certain related persons and successors in interest relieved of liability if premiums prepaid. Section 414 was requested by Congressman Kevin Brady (R-TX). Section 211 is part of a comprehensive mining reform proposal requested by Senators Rick Santorum (R-PA) and Max Baucus (D-MT).
H.R. 6408's Division B--Medicare and Other Health Provisions, contains an earmark. Section 111, Clarification of hospice satellite designation, was requested by Senator Reid (D-NV). The amendment also contains this provision.
In addition, Division C, Title I, Gulf of Mexico Energy Security requested by Congressman Bobby Jindal (R-LA) and Title III, White Pine County Conservation, Recreation and Development requested by Senator Harry
Reid (D-NV) have been identified as containing probable earmarks.
December 8, 2006.
Hon. William M. Thomas,
Chairman, Committee on Ways and Means, 1102 Longworth House
Office Building, Washington, DC.
Dear Chairman Thomas: House Resolution 1000 provides that
the staff of the Joint Committee on Taxation identify any tax
earmark in a bill carrying a tax measure reported by the Ways
and Means Committee or in a conference report to accompany a
bill carrying a tax measure. You requested that we review the
language of H.R. 6408, the ``Tax Relief and Health Care Act
of 2006'' as introduced in the House of Representatives on
December 7, 2006, and the House Amendment to the Senate
amendment to H.R. 6111 (``An Act to amend the Internal
Revenue Code of 1986 to provide that the Tax Court may review
claims for equitable innocent spouse relief and to suspend
the running on the period of limitations while such claims
are pending'') scheduled for consideration by the House on
December 8, 2006, to identify any provisions which would
satisfy the tax earmark standard of House Resolution 1000, if
applicable.
In response to your request, the staff of the Joint
Committee on Taxation has identified two provisions in each
piece of legislation that would qualify as tax earmarks under
House Resolution 1000, were they included in a bill reported
by the Ways and Means Committee or contained in a conference
report. The two provisions, which are the same in both bills,
are: (1) the provision to make permanent the modification of
special arbitrage rules for the Texas Permanent University
Fund (sec. 414 of Division A of each bill); and (2) the
provision of the Surface Mining Control and Reclamation Act
Amendments of 2006 allowing release of joint and several
liability in the case of prepayment of liabilities to the
Combined Benefit Fund, section 9711 individual employer plan,
or 1992 UMWA benefit plan and modifying of the definition of
successor in interest (sec. 211 of Division C of each bill).
Sincerely,
Thomas A. Barthold,
Acting Chief of Staff.
Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days in which to revise and extend their remarks and to include extraneous material on the subject of the bill under consideration.
Mr. Speaker, I want to thank my friend from New York for the kind comments that he made. I would like to reference his statement about the other side. For those of you who may not have understood what he meant, the other side is not the other side of Jordan. It is the other side of the Capitol. Oftentimes in dealing with the other side of the Capitol, it feels like you have crossed over the other side of Jordan in trying to make sure various things happen.
There are a number of items, and I guess at some point, your entire presentation oftentimes in dealing with Congress was woulda, coulda, shoulda. And that is fine to debate woulda, coulda, shoulda, which is basically process.
We have reached a point where, through great difficulty, the House and Senate have agreed on a number of important measures to extend benefits and to at least keep open the opportunity to do additional items.
We happened to reach agreement at the very end of the session. The point I want to underscore is, we have reached agreement. The question will be on whether we decide to support that agreement or not support the agreement. I do appreciate all the time consumed in complaining about how we got there.
I have counseled my friends on this side that when they become the minority, I will provide them with all the yellow pages and the copies of the other side while they have been in the minority about the ``woulda coulda shoulda.'' Right now, it is about substance, it is about doing something, and we will have the vote on this measure following the debate on the Markey amendment.
Mr. Speaker, I yield back the balance of my time.
Mr. Speaker, reserving the right to object, I believe perhaps we ought to proceed in the reading of the amendment.
Mr. Speaker, I rise in opposition to the amendment.
I do think it is important to note there are a number of items in the bill, not just the Outer Continental Shelf. As was indicated by the gentleman from Massachusetts and indicated by the gentleman from New York, there is an alternative minimum tax provision in this amendment. One of the things that the Democratic leadership has said, since prior to the election is, that if they were elected, if they were chosen, if they were going to be dealing with items that cost money, they were going to submit themselves to the so-called PAYGO rules. PAYGO rules are exactly what it sounds like: you pay as you go.
I find it ironic that there is this great pressure to move this amendment now before they do come into the majority, because the alternative minimum tax provisions of this amendment have no PAYGO requirement.
What, in fact, they have is spend without covering the costs, and so I understand the urgency to get this done right now so that they don't have to follow the commitment that they have made.
Boy, is that typical. In terms of the railroad bonds, I will repeat, in a personal conversation with the Democratic leader of the Senate, he asked me to make sure, not withstanding previous support and structure that we were dealing with, in this extremely fragile measure, being carried in an unusual way to make sure that we can send it to the President, notwithstanding whether you believe the railroad bond provision has merit or doesn't have merit, it cannot be added at this time or you will lose the measure. I personally will put my trust in the judgment of the Democratic leader of the Senate.
Finally, on OCS. As I said to the gentleman from Massachusetts, in another time, in another place, in another circumstance for largely the same reason that I mentioned, we have to correct this. I appreciate it has been going on for 10 years. We do understand it was signed into law by President Clinton. I guess my question to you is, if it has been going on for 10 years, and you take over this place in less than a month, and you have 100-day priority structure, 100-hour structure, excuse me, were you not able to find room on the 100-hour structure to do this? It sounds to me, based upon the strength and the merit of your arguments, this would be number 1, 2 or 3 on the 100 hours.
Because in that same conversation that I had with the Democratic leader in the Senate, he said, Bill, please, we cannot have this added to the measure. It will split the Senate. We are very fragile, trying to hold ourselves together, notwithstanding the merits of this. Please, don't put it on this measure.
Time, place, manner, it is 10 years overdue. Can we make it 10 years and 20 days overdue so that you don't destroy all of the stuff that is in this bill so that we can get this done and then we turn the floor over to you in the first 100 hours? I am sure this would be number 1, 2 or 3 based upon the outrage that I think you justifiably present on this particular issue.
For all those reasons, unwillingness to follow their own rules they say they are going to follow on PAYGO for an alternative minimum tax, the fact that we looked at the railroad bonds, there was a bipartisan bicameral agreement, it was too sensitive at this time, and the fact that OCS will blow up everything else in this bill, I will ask my colleagues to vote ``no'' on this amendment so we can vote ``yes'' on everything else.