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H. Rept. 114-23 1 (2015-02-10)

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                   114TH CONGRESS                                    REPORT
                     1st Session   HOUSE  OF REPRESENTATIVES         114-23




                  PROVIDING  FOR CONSIDERATION OF THE BILL (H.R. 644) TO AMEND THE
                    INTERNAL REVENUE  CODE OF 1986 TO PERMANENTLY EXTEND AND EX-
                    PAND THE CHARITABLE  DEDUCTION FOR CONTRIBUTIONS  OF FOOD IN-
                    VENTORY, AND PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 636)
                    TO AMEND  THE INTERNAL REVENUE  CODE OF 1986 TO PERMANENTLY
                    EXTEND  INCREASED EXPENSING  LIMITATIONS, AND FOR OTHER PUR-
                    POSES


                    FEBRUARY 10, 2015.-Referred to the House Calendar and ordered to be printed


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


                                         REPORT

                                       [To accompany H. Res. 101]
                    The  Committee on Rules, having had under consideration House
                  Resolution 101, by a nonrecord vote, 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. 644, the Fight-
                  ing Hunger  Incentive Act of 2015, under a closed rule. The resolu-
                  tion provides 90 minutes of debate equally divided and controlled
                  by  the chair and ranking minority member  of the Committee on
                  Ways  and Means. The  resolution waives all points of order against
                  consideration of the bill. The resolution provides that an amend-
                  ment  in the nature of a substitute consisting of the text of Rules
                  Committee  Print 114-5 shall be considered as adopted and the bill,
                  as amended,  shall be considered as read. The resolution waives all
                  points of order against provisions in the bill, as amended. The reso-
                  lution provides one motion to recommit with or without instruc-
                  tions.
                    Section 2 of the resolution provides for consideration of H.R. 636,
                  America's Small Business Tax  Relief Act of 2015, under a closed
                  rule. The resolution provides 90 minutes of debate equally divided
                  and  controlled by the chair and ranking minority member of the
                  Committee  on Ways  and  Means. The resolution waives all points
                  of order against consideration of the bill. The resolution provides
                  that an amendment   in the nature of a substitute consisting of the
                  text of Rules Committee Print 114-6 shall be considered as adopted
                  and  the bill, as amended, shall be considered as read. The resolu-
                      49-008

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