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US. GOVERNMENT
INFORMATION
GPO
115TH CONGRESS EPT.115-1011
2d Session HOUSE OF REPRESENTATIVES Part 1
SAVE COMMUNITY NEWSPAPER ACT OF 2018
NOVEMBER 6, 2018.-Ordered to be printed
Mr. BRADY of Texas, from the Committee on Ways and Means,
submitted the following
REPORT
[To accompany H.R. 6377]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 6377) to amend the Internal Revenue Code of 1986 and
the Employee Retirement Income Security Act of 1974 to provide
alternative minimum funding rules for certain single-employer
plans maintained by a community newspaper, having considered
the same, report favorably thereon with an amendment and rec-
ommend that the bill as amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................. 4
A. Purpose and Sum m ary ..................................................................... 4
B. Background and Need for Legislation ............................................. 5
C. Legislative H istory ............................................................................ 5
II. EXPLANATION OF THE BILL ................................................................. . 5
A. Election To Apply Alternative Minimum Funding Standards
to Certain Single-Employer Community Newspaper Plans ........ 5
III. VOTES OF THE COMMITTEE .................................................................... 9
IV. BUDGET EFFECTS OF THE BILL ........................................................... 9
A. Committee Estimate of Budgetary Effects ..................................... 9
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority ................................................................. 9
C. Cost Estimate Prepared by the Congressional Budget Office ....... 9
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
TH E H O U SE .............................................................................................. 12
A. Committee Oversight Findings and Recommendations ................. 12
B. Statement of General Performance Goals and Objectives ............. 12
C. Information Relating to Unfunded Mandates ................................ 13
D. Applicability of House Rule XXI 5(b) .............................................. 13
E. Tax Com plexity Analysis .................................................................. 13
F. Congressional Earmarks, Limited Tax Benefits, and Limited
Tariff B enefits ................................................................................. 13
G. Duplication of Federal Programs ..................................................... 13
H. Disclosure of Directed Rule Makings .............................................. 14
VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED 14
A. Changes in Existing Law Proposed by the Bill, as Reported ........ 14
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