39–008 

113TH CONGRESS REPORT " ! HOUSE OF REPRESENTATIVES 2d Session 113–472 

PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 4800) MAKING APPROPRIATIONS FOR AGRICULTURE, RURAL DEVELOPMENT, FOOD AND 

DRUG ADMINISTRATION, AND RELATED AGENCIES PROGRAMS FOR THE 

FISCAL YEAR ENDING SEPTEMBER 30, 2015, AND FOR OTHER PURPOSES; 

PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 4457) TO AMEND 

THE INTERNAL REVENUE CODE OF 1986 TO PERMANENTLY EXTEND INCREASED EXPENSING LIMITATIONS, AND FOR OTHER PURPOSES; AND 

PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 4453) TO AMEND 

THE INTERNAL REVENUE CODE OF 1986 TO MAKE PERMANENT THE REDUCED RECOGNITION PERIOD FOR BUILT IN GAINS OF S CORPORATIONS 

JUNE 10, 2014.—Referred to the House Calendar and ordered to be printed 

Mr. BURGESS, from the Committee on Rules, 

submitted the following 

R E P O R T 

[To accompany H. Res. 616 ] 

The Committee on Rules, having had under consideration House 

Resolution 616, by a record vote of 7 to 4, report the same to the 

House with the recommendation that the resolution be adopted. 

SUMMARY OF PROVISIONS OF THE RESOLUTION

The resolution provides for consideration of H.R. 4800, the Agriculture, Rural Development, Food and Drug Administration, and 

Related Agencies Appropriations Act, 2015, under a modified-open 

rule. The resolution provides one hour of general debate equally divided and controlled by the chair and ranking minority member of 

the Committee on Appropriations. The resolution waives all points 

of order against consideration of the bill. The resolution waives 

points of order against provisions in the bill for failure to comply 

with clause 2 of rule XXI. The resolution provides that after general debate the bill shall be considered for amendment under the 

five-minute rule. During consideration of the bill for amendment: 

(1) amendments shall be debatable for 10 minutes equally divided 

and controlled by the proponent and an opponent and shall not be 

subject to amendment; and (2) no pro forma amendment shall be 

in order except that the chair and ranking minority member of the 

Committee on Appropriations or their respective designees may 

offer up to 10 pro forma amendments each at any point for the purpose of debate. Under the rules of the House the bill shall be read 


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for amendment by paragraph. The resolution authorizes the Chair 

to accord priority in recognition to Members who have pre-printed 

their amendments in the Congressional Record. The resolution provides one motion to recommit with or without instructions. 

Section 2 of the resolution provides for consideration of H.R. 

4457, the America’s Small Business Tax Relief Act of 2014, under 

a closed rule. The resolution provides one hour of debate equally 

divided and controlled by the chair and ranking minority member 

of the Committee on Ways and Means. The resolution waives all 

points of order against consideration of the bill. The resolution provides that the amendment in the nature of a substitute recommended by the Committee on Ways and Means, as modified by 

the amendment printed in this report, shall be considered as adopted and the bill, as amended, shall be considered as read. The resolution waives all points of order against provisions in the bill, as 

amended. The resolution provides one motion to recommit with or 

without instructions. 

Section 3 of the resolution provides for consideration of H.R. 

4453, Permanent S Corporation Built-in Gains Recognition Period 

Act of 2014, under a closed rule. The resolution provides one hour 

of debate equally divided and controlled by the chair and ranking 

minority member of the Committee on Ways and Means. The resolution waives all points of order against consideration of the bill. 

The resolution provides that an amendment in the nature of a substitute consisting of the text of Rules Committee Print 113–46 shall 

be considered as adopted and the bill, as amended, shall be considered as read. The resolution waives all points of order against provisions in the bill, as amended. The resolution provides one motion 

to recommit with or without instructions. 

EXPLANATION OF WAIVERS

The waiver of all points of order against consideration of H.R. 

4800 includes a waiver of clause 4(c) of rule XIII, which prohibits 

consideration of a general appropriations bill reported by the Committee on Appropriations from being considered in the House until 

the third calendar day on which printed hearings of the Committee 

on Appropriations thereon have been available to Members. 

The resolution includes a waiver of points of order against provisions in H.R. 4800 for failure to comply with clause 2 of rule XXI, 

which prohibits unauthorized appropriations or legislative provisions in an appropriations bill. The waiver is necessary because the 

bill contains unauthorized appropriations and legislative provisions 

included in the bill. 

The waiver of all points of order against consideration of H.R. 

4457 includes a waiver of the following: 

• section 306 of the Congressional Budget Act of 1974, which 

prohibits consideration of legislation within the jurisdiction of 

the Committee on the Budget unless referred to or reported by 

the Budget Committee; and 

• section 311 of the Congressional Budget Act of 1974, which 

prohibits consideration of legislation that would cause revenues to be less than the level of total revenues for the first fiscal year or for the total of that first fiscal year and the ensuing 

fiscal years for which allocations are provided. 


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Although the resolution waives all points of order against provisions in H.R. 4457, as amended, the Committee is not aware of any 

points of order. The waiver is prophylactic in nature. 

The waiver of all points of order against consideration of H.R. 

4453 includes a waiver of the following: 

• section 306 of the Congressional Budget Act of 1974, which 

prohibits consideration of legislation within the jurisdiction of 

the Committee on the Budget unless referred to or reported by 

the Budget Committee; and 

• section 311 of the Congressional Budget Act of 1974, which 

prohibits consideration of legislation that would cause revenues to be less than the level of total revenues for the first fiscal year or for the total of that first fiscal year and the ensuing 

fiscal years for which allocations are provided. 

Although the resolution waives all points of order against provisions in H.R. 4453, as amended, the Committee is not aware of any 

points of order. The waiver 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. 139 

Motion by Mr. McGovern to report open rules for H.R. 4800, H.R. 

4457, and H.R. 4453. Defeated: 4–7 

Majority Members Vote Minority Members Vote 

Ms. Foxx ............................................................ Nay Ms. Slaughter .................................................. Yea 

Mr. Bishop of Utah .......................................... Nay Mr. McGovern ................................................... Yea 

Mr. Cole ............................................................ Nay Mr. Hastings of Florida ................................... Yea 

Mr. Woodall ...................................................... Nay Mr. Polis ........................................................... Yea 

Mr. Nugent ....................................................... Nay 

Mr. Webster ...................................................... Nay 

Ms. Ros-Lehtinen ............................................. ...................

Mr. Burgess ...................................................... Nay 

Mr. Sessions, Chairman ................................... ...................

Rules Committee record vote No. 140 

Motion by Ms. Foxx to report the rule. Adopted: 7–4 

Majority Members Vote Minority Members Vote 

Ms. Foxx ............................................................ Yea Ms. Slaughter .................................................. Nay 

Mr. Bishop of Utah .......................................... Yea Mr. McGovern ................................................... Nay 

Mr. Cole ............................................................ Yea Mr. Hastings of Florida ................................... Nay 

Mr. Woodall ...................................................... Yea Mr. Polis ........................................................... Nay 

Mr. Nugent ....................................................... Yea 

Mr. Webster ...................................................... Yea 

Ms. Ros-Lehtinen ............................................. ...................

Mr. Burgess ...................................................... Yea 

Mr. Sessions, Chairman ................................... ...................

SUMMARY OF THE AMENDMENT TO H.R. 4457 CONSIDERED AS ADOPTED

1. Camp (MI): Excludes from the Statutory PAYGO scorecards 

the budgetary impacts of permanently extending current tax policy, 

which ensures that permanent enactment of current tax policy will 

not trigger a sequester under Statutory PAYGO. 


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TEXT OF AMENDMENT TO H.R. 4457 CONSIDERED AS ADOPTED

Add at the end the following new section: 

SEC. 3. BUDGETARY EFFECTS. 

(a) STATUTORY PAY-AS-YOU-GO SCORECARDS.—The budgetary effects of this Act shall not be entered on either PAYGO scorecard 

maintained pursuant to section 4(d) of the Statutory Pay-As-YouGo Act of 2010. 

(b) SENATE PAYGO SCORECARDS.—The budgetary effects of this 

Act shall not be entered on any PAYGO scorecard maintained for 

purposes of section 201 of S. Con. Res. 21 (110th Congress). 

Æ 


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