HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.
![handle is hein.congrecreports/crptxaawx0001 and id is 1 raw text is: AUTHENTICATEO
U.S. GOVERNMENT
INFORMATION
Gp
115TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 115-476
PROVIDING FOR CONSIDERATION OF THE SENATE AMENDMENT TO THE
BILL (H.R. 1) TO PROVIDE FOR RECONCILIATION PURSUANT TO TITLES
II AND V OF THE CONCURRENT RESOLUTION ON THE BUDGET FOR FIS-
CAL YEAR 2018
DECEMBER 20, 2017.-Referred to the House Calendar and ordered to be printed
Mr. SESSIONS, from the Committee on Rules,
submitted the following
REPORT
[To accompany H. Res. 668]
The Committee on Rules, having had under consideration House
Resolution 668, by a record vote of 8 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 the consideration of the Senate
amendment to H.R. 1, the Tax Cuts and Jobs Act. The resolution
makes in order a motion offered by the chair of the Committee on
Ways and Means or his designee that the House concur in the Sen-
ate amendment to H.R. 1. The resolution waives all points of order
against consideration of the motion. The resolution provides that
the Senate amendment and the motion shall be considered as read.
The resolution provides 20 minutes of debate on the motion equally
divided and controlled by the chair and ranking minority member
of the Committee on Ways and Means. The resolution provides that
clause 5(b) of rule XXI shall not apply to the motion.
EXPLANATION OF WAIVERS
The waiver of all points of order against consideration of the mo-
tion includes a waiver of 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 en-
suing fiscal years for which allocations are provided.
Although the resolution provides that clause 5(b) of rule XXI
does not apply to the motion, the rule isolates only specified provi-
sions and does not look at the essential interactions of all the tax
provisions. While the underlying legislation as a whole provides
79-008](ViewImageLocal?handle=hein.congrecreports/crptxaawx0001&div=1&collection=&method=preview&ext=.png&size=3)