[House Report 106-795]
[From the U.S. Government Publishing Office]
106th Congress Report
HOUSE OF REPRESENTATIVES
2d Session 106-795
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PROVIDING FOR THE CONSIDERATION OF H.R. 4865, THE SOCIAL SECURITY
BENEFITS TAX RELIEF ACT OF 2000
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July 26, 2000.--Referred to the House Calendar and ordered to be
printed
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Mr. Sessions, from the Committee on Rules, submitted the following
R E P O R T
[To accompany H. Res. 564]
The Committee on Rules, having had under consideration
House Resolution 564, 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 the consideration in the House
of H.R. 4865, the Social Security Benefits Tax Relief Act of
2000, under a modified closed rule. The rule provides one hour
of debate equally divided and controlled by the chairman and
ranking minority member of the Committee on Ways and Means. The
rule waives all points of order against the bill and against
its consideration.
The rule provides that the amendment recommended by the
Committee on Ways and Means now printed in the bill shall be
considered as adopted upon adoption of the resolution. The rule
further provides for consideration of the amendment in the
nature of a substitute printed in this report, if offered by
Representative Pomeroy or his designee, which shall be
considered as read and shall be separately debatable for one
hour equally divided between the proponent and an opponent. The
rule waives all points of order against the amendment printed
in this report. Finally, the rule provides one motion to
recommit with or without instructions.
The waiver of all points of order against the bill and
against its consideration includes a waiver of clause 4 of rule
XIII (requiring a three-day availability of the committee
report) because even though the report was filed on Monday,
July 24, it was not made available until Wednesday, July 26,
and may be considered on the floor as early as Thursday, July
27. The waiver of all points of order also includes a waiver of
clause 4 of rule XXI (prohibiting appropriations in legislative
bills) because section 3(a) of the bill appropriates revenue to
the Hospital Insurance Trust Fund. The waiver of all points of
order against the amendment printed in this report also
includes a waiver of clause 4 of rule XXI because section 3(a)
of the amendment is identical to the section 3(a) of the bill.
Summary of Amendment Made in Order Under the Rule
Pomeroy/Green (TX)/Capuano--Increases the income level at
which the 85% tax on Social Security benefits would apply from
$44,000 on a joint return to $100,000 and from $32,000 on a
single return to $80,000. The tax reductions would be subject
to annual certifications by the Secretary of the Treasury that
there are sufficient surpluses outside the Social Security and
Medicare programs to make the Medicare Trust Fund whole.
TEXT OF AMENDMENT MADE IN ORDER UNDER THE RULE
An Amendment To Be Offered by Representative Pomeroy of North Dakota,
or a Designee
Strike all after the enacting clause and insert the
following:
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Social Security Benefits Tax
Relief Act of 2000''.
SEC. 2. INCREASE IN ADJUSTED BASE AMOUNT CONTINGENT ON AVAILABILITY OF
BUDGET SURPLUSES.
(a) In General.--Section 86 of the Internal Revenue Code of
1986 (relating to social security and tier 1 railroad
retirement benefits) is amended by adding at the end the
following new subsection:
``(g) Increase in Adjusted Base Amount Contingent on
Availability of Budget Surpluses.--
``(1) In general.--For any taxable year beginning
after December 31, 2000, subsection (c)(2) shall be
applied--
``(A) by substituting `$80,000' for `$34,000'
in subparagraph (A) thereof, and
``(B) by substituting `$100,000' for
`$44,000' in subparagraph (B) thereof.
``(2) Contingency.--
``(A) In general.--Paragraph (1) shall apply
to taxable years beginning in any calendar year
only if the Secretary of the Treasury certifies
(before the close of such calendar year) that
the condition specified in subparagraph (B) is
met with respect to such calendar year.
``(B) Condition.--The condition specified in
this subparagraph is met for any calendar year
if the projected on-budget surplus for the
fiscal year beginning in such calendar year
(determined by excluding the receipts and
disbursements of part A of the medicare
program) is greater than the projected
appropriations that would be required by
section 3 of the Social Security Benefits Tax
Relief Act of 2000 for such fiscal year if
paragraph (1) had been in effect for all
taxable years after 2000.''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31, 2000.
SEC. 3. MAINTENANCE OF TRANSFERS TO HOSPITAL INSURANCE TRUST FUND.
(a) In General.--There are hereby appropriated to the
Hospital Insurance Trust Fund established under section 1817 of
the Social Security Act amounts equal to the reduction in
revenues to the Treasury by reason of the enactment of this
Act. Amounts appropriated by the preceding sentence shall be
transferred from the general fund at such times and in such
manner as to replicate to the extent possible the transfers
which would have occurred to such Trust Fund had this Act not
been enacted.
(b) Reports.--The Secretary of the Treasury or the
Secretary's delegate shall annually report to the Committee on
Ways and Means of the House of Representatives and the
Committee on Finance of the Senate the amounts and timing of
the transfers under this section.