69–008 

110TH CONGRESS REPORT " ! HOUSE OF REPRESENTATIVES 1st Session 110–438 

PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 3996) TO AMEND THE 

INTERNAL REVENUE CODE OF 1986 TO EXTEND CERTAIN EXPIRING 

PROVISIONS, AND FOR OTHER PURPOSES 

NOVEMBER 8, 2007.—Referred to the House Calendar and ordered to be printed 

Mr. MCGOVERN, from the Committee on Rules, 

submitted the following 

R E P O R T 

[To accompany H. Res. 809] 

The Committee on Rules, having had under consideration House 

Resolution 809, by a record vote of 6 to 3, report the same to the 

House with the recommendation that the resolution be adopted. 

SUMMARY OF PROVISIONS OF THE RESOLUTION

The rule provides for consideration of H.R. 3996, the ‘‘Temporary 

Tax Relief Act of 2007,’’ under a structured rule. The rule provides 

for one hour of debate equally divided and controlled by the chairman and ranking minority member of the Committee on Ways and 

Means. 

The rule waives all points of order against consideration of the 

bill except those arising under clause 9 or 10 of rule XXI. The rule 

provides that the amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in 

the bill shall be considered as adopted and the bill, as amended, 

shall be considered as read. The rule waives all points of order 

against provisions in the bill, as amended. This waiver does not affect the point of order available under clause 9 of rule XXI (regarding earmark disclosure). 

The rule makes in order a substitute amendment if offered by 

Rep. McCrery (R–LA) or his designee. The rule provides that the 

substitute amendment shall be considered as read and shall be debatable for one hour equally divided and controlled by the proponent and an opponent. The rule provides one motion to recommit 

with or without instructions. Finally, the rule permits the Chair, 

during consideration of the bill, to postpone further consideration 

of it to a time designated by the Speaker. 


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EXPLANATION OF WAIVERS

The waiver of all points of order against consideration of the bill 

(except those arising under clause 9 or 10 of rule XXI) includes 

waivers of: clause 3(b) of rule XIII (regarding the results of rollcall 

votes in committee reports); clause 3(c) of rule XIII (regarding the 

statement of performance goals in committee reports); clause 3(e) 

of rule XIII (regarding the inclusion of a comparative print of any 

part of the bill or joint resolution proposing to amend the statute 

and of the statute or part thereof proposed to be amended); and 

clause 4(a) of rule XIII (regarding the availability of committee reports). Although the resolution waives all points of order against 

provisions in the bill, the Committee is not aware of any points of 

order against the bill. The waiver of all points of order against the 

bill is prophylactic in nature. 

COMMITTEE VOTES

The results of each record vote on an amendment or motion to 

report, together with the names of those voting for and against, are 

printed below: 

Rules Committee record vote No. 385 

Date: November 8, 2007. 

Measure: H.R. 3996. 

Motion by: Mr. Diaz-Balart. 

Summary of motion: To make in order and provide appropriate 

waivers for a substitute amendment by Rep. McCrery (LA), #6, 

which extends and indexes the AMT patch and extends tax provisions affecting individuals and businesses. With respect to individuals, it extends for one year provisions regarding state and local 

sales tax deductions, tuition expense deductions, treatment of dividends, mental health benefit parity, charitable contributions from 

IRAs, expenses of elementary and secondary school teachers, and 

non-business energy properties. With respect to businesses, it extends provisions regarding research credits, Indian employment 

credits, new market tax credit, and charitable deductions. It also 

contains other extensions for individuals, businesses, and IRS programs. 

Results: Defeated 3–6. 

Vote by Members: McGovern—Nay; Hastings (FL)—Nay; Matsui—Nay; Welch—Nay; Arcuri—Nay; Sutton—Nay; Dreier—Yea; 

Diaz-Balart—Yea; Hastings (WA)—Yea. 

Rules Committee record vote No. 386 

Date: November 8, 2007. 

Measure: H.R. 3996. 

Motion by: Mr. Diaz-Balart. 

Summary of motion: To make in order and provide appropriate 

waivers for an amendment by Rep. Ryan (WI), #2, which would 

strike title VI of the bill (Revenue Provisions). 

Results: Defeated 3–6. 

Vote by Members: McGovern—Nay; Hastings (FL)—Nay; Matsui—Nay; Welch—Nay; Arcuri—Nay; Sutton—Nay; Dreier—Yea; 

Diaz-Balart—Yea; Hastings (WA)—Yea. 


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Rules Committee record vote No. 387 

Date: November 8, 2007. 

Measure: H.R. 3996. 

Motion by: Mr. Diaz-Balart. 

Summary of motion: To make in order and provide appropriate 

waivers for an amendment by Rep. English (PA), #1, which would 

repeal the individual Alternative Minimum Tax effective January 

1, 2018, and is fully compliant with PAYGO. 

Results: Defeated 3–6. 

Vote by Members: McGovern—Nay; Hastings (FL)—Nay; Matsui—Nay; Welch—Nay; Arcuri—Nay; Sutton—Nay; Dreier—Yea; 

Diaz-Balart—Yea; Hastings (WA)—Yea. 

Rules Committee record vote No. 388 

Date: November 8, 2007. 

Measure: H.R. 3996. 

Motion By: Mr. Diaz-Balart. 

Summary of motion: To make in order and provide appropriate 

waivers for an amendment by Rep. Sessions (TX), #5, which would 

repeal section 501 of the bill (Repeal of authority to enter into private debt collection contracts). 

Results: Defeated 3–6. 

Vote by Members: McGovern—Nay; Hastings (FL)—Nay; Matsui—Nay; Welch—Nay; Arcuri—Nay; Sutton—Nay; Dreier—Yea; 

Diaz-Balart—Yea; Hastings (WA)—Yea. 

Rules Committee record vote No. 389 

Date: November 8, 2007. 

Measure: H.R. 3996. 

Motion by: Mr. Hastings (WA). 

Summary of motion: To make in order and provide appropriate 

waivers for an amendment by Rep. Brady (TX), #4, which would exempt real estate from changes in taxation of carried interest. 

Results: Defeated 3–6. 

Vote by Members: McGovern—Nay; Hastings (FL)—Nay; Matsui—Nay; Welch—Nay; Arcuri—Nay; Sutton—Nay; Dreier—Yea; 

Diaz-Balart—Yea; Hastings (WA)—Yea. 

Rules Committee record vote No. 390 

Date: November 8, 2007. 

Measure: H.R. 3996. 

Motion by: Mr. Hastings (WA). 

Summary of motion: To make in order and provide appropriate 

waivers for an amendment by Rep. Brady (TX), #7, which would 

strike section 404 of the underlying bill. Amendment adds a provision to allow government employees holding 457 pensions to make 

IRA contributions. It also strikes a provision of the bill repealing 

the private debt collection programs at the IRS. 

Results: Defeated 3–6. 

Vote by Members: McGovern—Nay; Hastings (FL)—Nay; Matsui—Nay; Welch—Nay; Arcuri—Nay; Sutton—Nay; Dreier—Yea; 

Diaz-Balart—Yea; Hastings (WA)—Yea. 

Rules Committee record vote No. 391 

Date: November 8, 2007. 


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Measure: H.R. 3996. 

Motion by: Mr. Hastings (WA). 

Summary of motion: To make in order and provide appropriate 

waivers for an amendment by Rep. Brady (TX), #8, which would increase the amount teachers can deduct for out-of-pocket classroom 

expenses by $150. The amendment also includes an increase in information return penalties for failure to file certain information 

forms on time to the IRS. 

Results: Defeated 3–6. 

Vote by Members: McGovern—Nay; Hastings (FL)—Nay; Matsui—Nay; Welch—Nay; Arcuri—Nay; Sutton—Nay; Dreier—Yea; 

Diaz-Balart—Yea; Hastings (WA)—Yea. 

Rules Committee record vote No. 392 

Date: November 8, 2007. 

Measure: H.R. 3996. 

Motion by: Mr. Hastings (WA). 

Summary of motion: To make in order and provide appropriate 

waivers for an amendment by Rep. Hulshof (MO), #3, which would 

strike section 313 of the bill (State Legislators’ Travel Expenses 

Away From Home). 

Results: Defeated 3–6. 

Vote by Members: McGovern—Nay; Hastings (FL)—Nay; Matsui—Nay; Welch—Nay; Arcuri—Nay; Sutton—Nay; Dreier—Yea; 

Diaz-Balart—Yea; Hastings (WA)—Yea; 

Rules Committee record vote No. 393 

Date: November 8, 2007. 

Measure: H.R. 3996. 

Motion by: Mr. Hastings (FL). 

Summary of motion: To report the rule. 

Results: Adopted 6–3. 

Vote by Members: McGovern—Yea; Hastings (FL)—Yea; Matsui—Yea; Welch—Yea; Arcuri—Yea; Sutton—Yea; Dreier—Nay; 

Diaz-Balart—Nay; Hastings (WA)—Nay. 

Æ 


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