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![handle is hein.congrecreports/crptxaetj0001 and id is 1 raw text is: AUTHENTICATED
U.S. GOVERNMENT
INFORMATION .
117TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 117-518
RESOLUTION OF INQUIRY DIRECTING THE SECRETARY OF THE TREASURY
TO PROVIDE CERTAIN DOCUMENTS IN THE SECRETARY'S POSSESSION
TO THE HOUSE OF REPRESENTATIVES RELATING TO THE IMPACT OF
THE OECD PILLAR ONE AGREEMENT ON THE UNITED STATES TREAS-
URY
SEPTEMBER 28, 2022.-Referred to the House Calendar and ordered to be printed
Mr. NEAL, from the Committee on Ways and Means,
submitted the following
ADVERSE REPORT
together with
DISSENTING VIEWS
[To accompany H. Res. 1269]
The Committee on Ways and Means, to whom was referred the
resolution (H. Res. 1269) of inquiry directing the Secretary of the
Treasury to provide certain documents in the Secretary's posses-
sion to the House of Representatives relating to the impact of the
OECD Pillar One agreement on the United States Treasury, hav-
ing considered the same, reports unfavorably thereon without
amendment and recommends that the resolution not be agreed to.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................. 2
A. Purpose and Summary ..................................................................... 2
B. Background and Need for Legislation ............................................. 2
C. Legislative History ........................................................................... 3
II. EXPLANATION OF THE BILL ................................................................... 3
III. VOTES OF THE COM M ITTEE .................................................................... 3
IV. BUDGET EFFECTS OF THE BILL ........................................................... 4
A. Committee Estimate of Budgetary Effects ...................................... 4
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget A uthority ................................................................. 4
C. Cost Estimate Prepared by the Congressional Budget Office ....... 4
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
THE HOUSE .............................................................................................. 4
A. Committee Oversight Findings and Recommendations ................ 4
B. Statement of General Performance Goals and Objectives ............. 4
C. Information Relating to Unfunded Mandates ............................... 5
D. Advisory Committee Statement ....................................................... 5
E. Applicability to Legislative Branch ................................................ 5
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