[House Report 110-368]
[From the U.S. Government Publishing Office]



110th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 1st Session                                                    110-368

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,
   PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 3056) TO AMEND THE 
 INTERNAL REVENUE CODE OF 1986 TO REPEAL THE AUTHORITY OF THE INTERNAL 
  REVENUE SERVICE TO USE PRIVATE DEBT COLLECTION COMPANIES, TO DELAY 
   IMPLEMENTATION OF WITHHOLDING TAXES ON GOVERNMENT CONTRACTORS, TO 
      REVISE THE TAX RULES ON EXPATRIATION, AND FOR OTHER PURPOSES

                                _______
                                

  October 9, 2007.--Referred to the House Calendar and ordered to be 
                                printed

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   Mr. Cardoza, from the Committee on Rules, submitted the following

                              R E P O R T

                       [To accompany H. Res. 719]

    The Committee on Rules, having had under consideration 
House Resolution 719, by a record vote of 9 to 3, 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. 3056, the 
``Tax Collection Responsibility Act of 2007,'' under a closed 
rule. The resolution 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 resolution waives all points of order against 
consideration of the bill except those arising under clause 9 
or 10 of rule XXI. The resolution provides that the amendment 
in the nature of a substitute recommended by the Committee on 
Ways and Means, 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 the bill, as amended. This waiver does 
not affect the point of order available under clause 9 of rule 
XXI (regarding earmark disclosure). The resolution provides one 
motion to recommit with or without instructions. Finally, the 
resolution permits the Chair, during consideration of the bill, 
to postpone further consideration of it to a time designated by 
the Speaker.

                         EXPLANATION OF WAIVERS

    Although the rule waives all points of order against the 
bill and its consideration (except those arising under clause 9 
or 10 of rule XXI), the Committee is not aware of any points of 
order against the bill or its consideration. The waivers of all 
points of order against the bill and its consideration (except 
those arising under clause 9 or 10 of rule XXI) are 
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. 332

    Date: October 9, 2007.
    Measure: H.R. 3056.
    Motion by: Mr. Dreier.
    Summary of motion: To make in order and provide appropriate 
waivers for an amendment in the nature of a substitute offered 
by Rep. McCrery (#1), which would repeal section 511 of the Tax 
Increase Prevention and Reconciliation Act of 2005. Repealing 
this section would eliminate the three percent withholding 
requirement for payments from federal, state, and municipal 
government entities to certain contractors which is currently 
scheduled to commence on December 31, 2010.
    Results: Defeated 3-9.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Cardoza--Nay; Welch--Nay; Castor--Nay; Arcuri--
Nay; Sutton--Nay; Dreier--Yea; Hastings (WA)--Yea; Sessions--
Yea; Slaughter--Nay.

Rules Committee record vote No. 333

    Date: October 9, 2007.
    Measure: H.R. 3056.
    Motion by: Mr. Hastings (WA).
    Summary of motion: To make in order and provide appropriate 
waivers for an amendment in the nature of a substitute offered 
by Rep. English (#3), which would strike the provision to 
repeal the private debt collection program and adds a new 
Section 2. The new Section 2 would provide an estimated tax 
safe harbor for an increase in 2007 alternative minimum tax 
liability. Finally, the amendment increases the amount of the 
change in estimated corporate tax payments from 115.25 to 
115.50.
    Results: Defeated 3-9.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Cardoza--Nay; Welch--Nay; Castor--Nay; Arcuri--
Nay; Sutton--Nay; Dreier--Yea; Hastings (WA)--Yea; Sessions--
Yea; Slaughter--Nay.

Rules Committee record vote No. 334

    Date: October 9, 2007.
    Measure: H.R. 3056.
    Motion by: Mr. Sessions.
    Summary of motion: To make in order and provide appropriate 
waivers for a germane substitute amendment offered by Rep. 
McCrery or his designee debatable for one hour equally divided 
and controlled by a proponent and opponent.
    Results: Defeated 3-9.
    Vote by Members: McGovern--Nay; Hastings (FL)--Nay; 
Matsui--Nay; Cardoza--Nay; Welch--Nay; Castor--Nay; Arcuri--
Nay; Sutton--Nay; Dreier--Yea; Hastings (WA)--Yea; Sessions--
Yea; Slaughter--Nay.

Rules Committee record vote No. 335

    Date: October 9, 2007.
    Measure: H.R. 3056.
    Motion by: Mr. Hastings (FL).
    Summary of motion: To grant the rule.
    Results: Adopted 9-3.
    Vote by Members: McGovern--Yea; Hastings (FL)--Yea; 
Matsui--Yea; Cardoza--Yea; Welch--Yea; Castor--Yea; Arcuri--
Yea; Sutton--Yea; Dreier--Nay; Hastings (WA)--Nay; Sessions--
Nay; Slaughter--Yea.

            SUMMARY OF AMENDMENT TO BE CONSIDERED AS ADOPTED

    The amendment alters the percentage of corporate estimated 
tax because of a previously-enacted amendment to the law.

             TEXT OF AMENDMENT TO BE CONSIDERED AS ADOPTED

  In section 8, strike ``114.50'' and insert ``115'' and strike 
``114.75'' and insert ``115.25''.