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115th Congress    }                                     {       Report
                        HOUSE OF REPRESENTATIVES
 2d Session       }                                     {      115-641

======================================================================

 
   PROVIDING FOR CONSIDERATION OF THE BILL (H.R. 5444) TO AMEND THE 
  INTERNAL REVENUE CODE OF 1986 TO MODERNIZE AND IMPROVE THE INTERNAL 
      REVENUE SERVICE, AND FOR OTHER PURPOSES, AND PROVIDING FOR 
  CONSIDERATION OF THE BILL (H.R. 5445) TO AMEND THE INTERNAL REVENUE 
CODE OF 1986 TO IMPROVE CYBERSECURITY AND TAXPAYER IDENTITY PROTECTION, 
   AND MODERNIZE THE INFORMATION TECHNOLOGY OF THE INTERNAL REVENUE 
                    SERVICE, AND FOR OTHER PURPOSES

                                _______
                                

   April 16, 2018.--Referred to the House Calendar and ordered to be 
                                printed

                                _______
                                

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

                              R E P O R T

                       [To accompany H. Res. 831]

    The Committee on Rules, having had under consideration 
House Resolution 831, 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. 5444, the 
Taxpayer First Act, and H.R. 5445, the 21st Century IRS Act 
under closed rules. The resolution provides one hour of debate 
on each bill 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 
each bill. The resolution provides that the respective 
amendments in the nature of a substitute recommended by the 
Committee on Ways and Means now printed in each bill shall be 
considered as adopted and each bill, as amended, shall be 
considered as read. The resolution waives all points of order 
against provisions in each bill, as amended. The resolution 
provides each bill one motion to recommit with or without 
instructions.
    The resolution directs the Clerk to, in the engrossment of 
H.R. 5444, add the text of H.R. 2901, H.R. 5437, H.R. 5438, 
H.R. 5439, H.R. 5440, H.R. 5443, H.R. 5445, and H.R. 5446, as 
passed by the House, as a new matter at the end of H.R. 5444 
and make technical and conforming modifications in the 
engrossment. The resolution provides that upon the addition of 
H.R. 2901, H.R. 5437, H.R. 5438, H.R. 5439, H.R. 5440, H.R. 
5443, H.R. 5445, and H.R. 5446, as passed by the House, to the 
engrossment of H.R. 5444, H.R. 2901, H.R. 5437, H.R. 5438, H.R. 
5439, H.R. 5440, H.R. 5443, H.R. 5445, and H.R. 5446 shall be 
laid on the table.

                         EXPLANATION OF WAIVERS

    The waiver of all points of order against consideration of 
H.R. 5444 includes a waiver of the following:
           Clause 3(d)(1) of rule XIII, requiring the 
        inclusion of a committee cost estimate;
           Clause 3(e)(1) of rule XIII (``Ramseyer''), 
        & clause 12 of rule XXI, requiring a committee report 
        accompanying a bill amending or repealing statutes to 
        show, by typographical device, parts of statute 
        affected; while both waivers are necessary, it is 
        important to note the two requirements are duplicative.
           Section 303 of the Congressional Budget Act, 
        which prohibits consideration of legislation, providing 
        a change in revenues for a fiscal year until the budget 
        resolution for that year has been agreed to; and
           Section 311 of the Congressional Budget Act, 
        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 ensuing fiscal years for 
        which allocations are provided.
    Although the resolution waives all points of order against 
provisions in H.R. 5444 as amended, the Committee is not aware 
of any points of order. The waiver is prophylactic in nature.
    The waiver of all points of order against consideration of 
H.R. 5445 includes a waiver of clause 3(d)(1) of rule XIII, 
requiring the inclusion of a committee cost estimate.
    It is important to note that while a Congressional Budget 
Office (CBO) cost estimate on H.R. 5444 & H.R. 5445 was not 
available at the time the Committee on Ways and Means filed 
their reports, a CBO cost estimate has since been made publicly 
available. Additionally, if the Committee on Ways and Means 
files supplemental reports, the waivers are no longer 
necessary.
    Although the resolution waives all points of order against 
provisions in H.R. 5445 as amended, the Committee is not aware 
of any points of order. The waiver is 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. 199

    Motion by Mr. Polis to make in order and provide the 
appropriate waivers to amendments to H.R. 5444: amendment #2, 
offered by Rep. Polis (CO), which allows small businesses 
located in states that have legalized marijuana to utilize tax 
deductions; amendment #3, offered by Rep. Polis (CO), which 
inserts the text of H.R. 1089, the KOMBUCHA Act at the end of 
H.R. 5444; and the amendment #4, offered by Rep. Polis (CO), 
which inserts the text of H.R. 3708, the Cryptocurrency Tax 
Fairness Act. Defeated: 4-7

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................          Nay   Mr. McGovern......................          Yea
Mr. Woodall.....................................          Nay   Mr. Hastings of Florida...........          Yea
Mr. Burgess.....................................          Nay   Mr. Polis.........................          Yea
Mr. Collins.....................................          Nay   Ms. Torres........................          Yea
Mr. Byrne.......................................  ............
Mr. Newhouse....................................          Nay
Mr. Buck........................................  ............
Ms. Cheney......................................          Nay
Mr. Sessions, Chairman..........................          Nay
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