(4) spurs greater investment, innovation and 
job creation, and therefore increases economic activ-
ity and the size of the economy on a dynamic basis 
as compared to the current tax code; and 
(5) makes American workers and businesses 
more competitive by— 
(A) creating a stable, predictable tax code 
under which families and employers are best 
able to plan for the future; 
(B) keeping taxes on small businesses low; 
(C) reducing America’s corporate tax rate, 
which is currently the highest in the industri-
alized world; 
(D) maintaining a level of parity between 
individual and corporate rates to reduce eco-
nomic distortions; 
(E) promoting innovation in the United 
States; 
(F) transitioning to a globally competitive 
territorial tax system; 
(G) minimizing the double taxation of in-
vestment and capital; and 
(H) reducing the impact of taxes on busi-
ness decision-making to allow such decisions to 
be driven by their economic potential. 
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SEC. 3. EXPEDITED CONSIDERATION OF A MEASURE PRO-
VIDING FOR COMPREHENSIVE TAX REFORM. 
(a) DEFINITION.—For purposes of this section, the 
term ‘‘tax reform bill’’ means a bill of the 113th Con-
gress— 
(1) introduced in the House of Representatives 
by the chair of the Committee on Ways and Means 
not later than April 30, 2013, or the first legislative 
day thereafter if the House is not in session on that 
day, the title of which is as follows: ‘‘A bill to pro-
vide for comprehensive tax reform.’’; and 
(2) which is the subject of a certification under 
subsection (b). 
(b) CERTIFICATION.—The chair of the Joint Com-
mittee on Taxation shall notify the House and Senate in 
writing whenever the chair of the Joint Committee deter-
mines that an introduced bill described in subsection 
(a)(1) contains at least each of the following proposals: 
(1) a consolidation of the current 6 individual 
income tax brackets into not more than two brackets 
of 10 and not more than 25 percent; 
(2) a reduction in the corporate tax rate to not 
greater than 25 percent; 
(3) a repeal of the Alternative Minimum Tax; 
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(4) a broadening of the tax base to maintain 
revenue between 18 and 19 percent of the economy; 
and 
(5) a change from a ‘‘worldwide’’ to a ‘‘terri-
torial’’ system of taxation. 
(c) EXPEDITED CONSIDERATION IN THE HOUSE OF 
REPRESENTATIVES.— 
(1) Any committee of the House of Representa-
tives to which the tax reform bill is referred shall re-
port it to the House not later than 20 calendar days 
after the date of its introduction. If a committee 
fails to report the tax reform bill within that period, 
such committee shall be automatically discharged 
from further consideration of the bill. 
(2) If the House has not otherwise proceeded to 
the consideration of the tax reform bill upon the ex-
piration of 15 legislative days after the bill has been 
placed on the Union Calendar, it shall be in order 
for the Majority Leader or a designee (or, after the 
expiration of an additional 2 legislative days, any 
Member), to offer one motion that the House resolve 
into the Committee of the Whole House on the state 
of the Union for the consideration of the tax reform 
bill. The previous question shall be considered as or-
dered on the motion to its adoption without inter-
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vening motion except 20 minutes of debate equally 
divided and controlled by the proponent and an op-
ponent. If such a motion is adopted, consideration 
shall proceed in accordance with paragraph (3). A 
motion to reconsider the vote by which the motion 
is disposed of shall not be in order. 
(3) The first reading of the bill shall be dis-
pensed with. General debate shall be confined to the 
bill and shall not exceed 4 hours, equally divided and 
controlled by the chair and ranking minority mem-
ber of the Committee on Ways and Means. At the 
conclusion of general debate, the bill shall be read 
for amendment under the five-minute rule. Any com-
mittee amendment shall be considered as read. At 
the conclusion of consideration of the bill for amend-
ment the Committee shall rise and report the bill to 
the House with such amendments as may have been 
adopted. The previous question shall be considered 
as ordered on the bill and amendments thereto to 
final passage without intervening motion except one 
motion to recommit with or without instructions. A 
motion to reconsider the vote on passage of the bill 
shall not be in order. 
(d) EXPEDITED CONSIDERATION IN THE SENATE.— 
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(1) COMMITTEE
CONSIDERATION.—A tax re-
form bill, as defined in subsection (a), received in 
the Senate shall be referred to the Committee on Fi-
nance. The Committee shall report the bill not later 
than 15 calendar days after receipt of the bill in the 
Senate. If the Committee fails to report the bill 
within that period, that committee shall be dis-
charged from consideration of the bill, and the bill 
shall be placed on the calendar. 
(2) MOTION
TO
PROCEED.—Notwithstanding 
rule XXII of the Standing Rules of the Senate, it is 
in order, not later than 2 days of session after the 
date on which the tax reform bill is reported or dis-
charged from committee, for the majority leader of 
the Senate or the majority leader’s designee to move 
to proceed to the consideration of the tax reform 
bill. It shall also be in order for any Member of the 
Senate to move to proceed to the consideration of 
the tax reform bill at any time after the conclusion 
of such 2-day period. A motion to proceed is in order 
even though a previous motion to the same effect 
has been disagreed to. All points of order against 
the motion to proceed to the tax reform bill are 
waived. The motion to proceed is not debatable. The 
motion is not subject to a motion to postpone. 
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(3) CONSIDERATION.—No motion to recommit 
shall be in order and debate on any motion or appeal 
shall be limited to one hour, to be divided in the 
usual form. 
(4) AMENDMENTS.—All amendments must be 
relevant to the bill and debate on any amendment 
shall be limited to 2 hours to be equally divided in 
the usual form between the opponents and pro-
ponents of the amendment. Debate on any amend-
ment to an amendment, debatable motion, or appeal 
shall be limited to 1 hour to be equally divided in 
the usual form between the opponents and pro-
ponents of the amendment. 
(5) VOTE ON PASSAGE.—If the Senate has pro-
ceeded to the bill, and following the conclusion of all 
debate, the Senate shall proceed to a vote on pas-
sage of the bill as amended, if amended. 
(e) CONFERENCE IN THE HOUSE.—If the House re-
ceives a message that the Senate has passed the tax re-
form bill with an amendment or amendments, it shall be 
in order for the chair of the Committee on Ways and 
Means or a designee, without intervention of any point of 
order, to offer any motion specified in clause 1 of rule 
XXII. 
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full recognition of the constitutional right of either House 
to change the rules (so far as relating to the procedures 
of that House) at any time, in the same manner, and to 
the same extent as any other rule of that House. 
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House Calendar No. 153 
112TH CONGRESS 
2D SESSION 
H. R. 6169 
[Report No. 112–629] 
A BILL 
To provide for expedited consideration of a bill 
providing for comprehensive tax reform. 
JULY 30, 2012 
Referred to the House Calendar and ordered to be 
printed 
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