[House Report 108-95]
[From the U.S. Government Publishing Office]



108th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 1st Session                                                     108-95
======================================================================
 
 PROVIDING FOR CONSIDERATION OF H.R. 2, JOBS AND GROWTH RECONCILIATION 
                            TAX ACT OF 2003

                                _______
                                

 May 8, 2003.--Referred to the House Calendar and ordered to be printed

                                _______
                                

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

                              R E P O R T

                       [To accompany H. Res. 227]

    The Committee on Rules, having had under consideration 
House Resolution 227, by a record vote of 9 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 H.R. 2, 
the Jobs and Growth Reconciliation Tax Act of 2003, under a 
closed rule. The rule provides one hour of debate in the House 
equally divided and controlled by the chairman and ranking 
minority member of the Committee on Ways and Means.
    The rule provides that the amendment recommended by the 
Committee on Ways and Means now printed in the bill shall be 
considered as adopted. The rule waives all points of order 
against the bill, as amended, and against its consideration. 
Finally, the rule provides one motion to recommit with or 
without instructions.
    The waiver of all points of order against consideration of 
the bill in the rule includes a waiver of clause 4(a) of rule 
XIII (requiring a three-day layover of the committee report), 
which is necessary because the committee report (H. Rept. 108-
94) was not filed until Thursday, May 8, 2003, and the bill may 
be considered by the House as early as Friday, May 9, 2003.

                            COMMITTEE VOTES

    Pursuant to clause 3(b) of House rule XIII 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. 61

    Date: May 8, 2003.
    Measure: H.R. 2, Jobs and Growth Reconciliation Tax Act of 
2003.
    Motion by: Mr. Frost.
    Summary of motion: To make in order and grant the 
appropriate waivers to the amendment offered by Representative 
Rangel which provides $27 billion for long-term extension of 
unemployment benefits. Provides $3 billion in tax credits for 
businesses hiring the unemployed. Accelerates the child tax 
credit to $800, with 15% and $7,500 threshold for 
refundability. Accelerates widening of the 10% tax rate 
bracket. Accelerates marriage tax penalty relief. Provides $18 
billion in Medicaid assistance to the states. Provides $26 
billion for infrastructure, homeland security, and education. 
Allows small businesses to expense up to $75,000 of the cost of 
new investments through 2004. Restructures bonus depreciation 
provisions so that firms can write off a 50% bonus for the 
balance of 2004. Provides a 3.5 percentage point corporate tax 
rate reduction for U.S. manufacturers and producers. Partial 
tax freeze on top two rates. Prevents trade sanctions by 
repealing WTO non-compliant Extraterritorial Income provisions. 
Provides anti-tax shelter, anti-expatriation, and deferred 
compensation reform.
    Results: Defeated 4 to 8.
    Vote by Members: Goss--Nay; Linder--Nay; Pryce--Nay; Diaz-
Balart--Nay; Hastings (WA)--Nay; Myrick--Nay; Reynolds--Nay; 
Frost--Yea; Slaughter--Yea; McGovern--Yea; Hastings (FL)--Yea; 
Dreier--Nay.

Rules Committee record vote No. 62

    Date: May 8, 2003.
    Measure: H.R. 2, Jobs and Growth Reconciliation Tax Act of 
2003.
    Motion by: Mrs. Slaughter.
    Summary of motion: To make in order the amendment offered 
by Representative Kanjorski which allows a credit against 
income tax to holders of bonds issued to finance land and water 
reclamation of abandoned mine land areas.
    Results: Defeated 4 to 9.
    Vote by Members: Goss--Nay; Linder--Nay; Pryce--Nay; Diaz-
Balart--Nay; Hastings (WA)--Nay; Myrick--Nay; Sessions--Nay; 
Reynolds--Nay; Frost--Yea; Slaughter--Yea; McGovern--Yea; 
Hastings (FL)--Yea; Dreier--Nay.

Rules Committee record vote No. 63

    Date: May 8, 2003.
    Measure: H.R. 2, Jobs and Growth Reconciliation Tax Act of 
2003.
    Motion by: Mrs. Slaughter.
    Summary of motion: To make in order the amendment offered 
by Representative Marshall which expands the Dependent Care Tax 
Credit to help working families to pay for the cost of 
childcare services.
    Results: Defeated 4 to 9.
    Vote by Members: Goss--Nay; Linder--Nay; Pryce--Nay; Diaz-
Balart--Nay; Hastings (WA)--Nay; Myrick--Nay; Sessions--Nay; 
Reynolds--Nay; Frost--Yea; Slaughter--Yea; McGovern--Yea; 
Hastings (FL)--Yea; Dreier--Nay.

Rules Committee record vote No. 64

    Date: May 8, 2003.
    Measure: H.R. 2, Jobs and Growth Reconciliation Tax Act of 
2003.
    Motion by: Mrs. Slaughter.
    Summary of motion: To make in order the amendment offered 
by Representative Sanchez which provides $2.71 billion for 
homeland security related funds and directs $1.29 billion to be 
placed in a Homeland Security Trust Fund. Offset by delaying 
the implementation of the dividend tax cuts for one year.
    Results: Defeated 4 to 9.
    Vote by Members: Goss--Nay; Linder--Nay; Pryce--Nay; Diaz-
Balart--Nay; Hastings (WA)--Nay; Myrick--Nay; Sessions--Nay; 
Reynolds--Nay; Frost--Yea; Slaughter--Yea; McGovern--Yea; 
Hastings (FL)--Yea; Dreier--Nay.

Rules Committee record vote No. 65

    Date: May 8, 2003.
    Measure: H.R. 2, Jobs and Growth Reconciliation Tax Act of 
2003.
    Motion by: Mr. McGovern.
    Summary of motion: To make in order the amendment offered 
by Representative Weiner which provides $40 billion in one-time 
grants to states and local governments. Provides that it is the 
sense of Congress that priority for the funds be given to 
homeland security, Medicaid, public health, highway 
construction, child care, education and the prevention of 
additional property tax increases.
    Results: Defeated 4 to 9.
    Vote by Members: Goss--Nay; Linder--Nay; Pryce--Nay; Diaz-
Balart--Nay; Hastings (WA)--Nay; Myrick--Nay; Sessions--Nay; 
Reynolds--Nay; Frost--Yea; Slaughter--Yea; McGovern--Yea; 
Hastings (FL)--Yea; Dreier--Nay.

Rules Committee record vote No. 66

    Date: May 8, 2003.
    Measure: H.R. 2, Jobs and Growth Reconciliation Tax Act of 
2003.
    Motion by: Mr. McGovern.
    Summary of motion: To make in order the amendment offered 
by Representative Emanuel which extends the deduction for 
qualified tuition and related expenses for higher education to 
2007. Includes corporate expatriation language and a reduction 
in bonus depreciation.
    Results: Defeated 4 to 9.
    Vote by Members: Goss--Nay; Linder--Nay; Pryce--Nay; Diaz-
Balart--Nay; Hastings (WA)--Nay; Myrick--Nay; Sessions--Nay; 
Reynolds--Nay; Frost--Yea; Slaughter--Yea; McGovern--Yea; 
Hastings (FL)--Yea; Dreier--Nay.

Rules Committee record vote No. 67

    Date: May 8, 2003.
    Measure: H.R. 2, Jobs and Growth Reconciliation Tax Act of 
2003.
    Motion by: Mr. McGovern.
    Summary of motion: To make in order the amendment offered 
by Representative Stenholm which provides that none of the 
provisions of the bill would take effect until Congress and the 
President enact a separate bill increasing the debt limit by 
the amount of additional debt that would be incurred as a 
result of the bill over the next ten years, including 
associated debt service costs.
    Results: Defeated 4 to 9.
    Vote my Members: Goss--Nay; Linder--Nay; Pryce--Nay; Diaz-
Balart--Nay; Hastings (WA)--Nay; Myrick--Nay; Sessions--Nay; 
Reynolds--Nay; Frost--Yea; Slaughter--Yea; McGovern--Yea; 
Hastings (FL)--Yea; Dreier--Nay.

Rules Committee record vote No. 68

    Date: May 8, 2003.
    Measure: H.R. 2, Jobs and Growth Reconciliation Tax Act of 
2003.
    Motion by: Mr. Hastings of Florida.
    Summary of motion: To make in order the amendment offered 
by Representative Baird which allows taxpayers who itemize 
their deductions the option to deduct their state income tax or 
state sales taxes paid in a given year. The provision sunsets 
after 5 years.
    Results: Defeated 4 to 9.
    Vote by Members: Goss--Nay; Linder--Nay; Pryce--Nay; Diaz-
Balart--Nay; Hastings (WA)--Nay; Myrick--Nay; Sessions--Nay; 
Reynolds--Nay; Frost--Yea; Slaughter--Yea; McGovern--Yea; 
Hastings (FL)--Yea; Dreier--Nay.

Rules Committee record vote No. 69

    Date: May 8, 2003.
    Measure: H.R. 2, Jobs and Growth Reconciliation Tax Act of 
2003.
    Motion by: Mr. Lincoln Diaz-Balart.
    Summary of motion: To report the resolution.
    Results: Agreed to 9 to 4.
    Vote by Members: Goss--Yea; Linder--Yea; Pryce--Yea; Diaz-
Balart--Yea; Hastings (WA)--Yea; Myrick--Yea; Sessions--Yea; 
Reynolds--Yea; Frost--Nay; Slaughter--Nay; McGovern--Nay; 
Hastings (FL)--Nay; Dreier--Yes.