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[House Report 113-472]
[From the U.S. Government Publishing Office]

113th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 2d Session                                                     113-472

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      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 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.
    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

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                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

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                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..........................  ............
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      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.

          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-You-Go Act of 2010.
  (b) Senate PAYGO Scorecards.--The budgetary effects of this 
Act shall not be entered on any PAYGO scorecard maintained for 
purposes of section 201 of S. Con. Res. 21 (110th Congress).

                                  
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