[House Report 115-1054]
[From the U.S. Government Publishing Office]
115th Congress } { Report
HOUSE OF REPRESENTATIVES
2d Session } { 115-1054
======================================================================
PROVIDING FOR CONSIDERATION OF THE SENATE AMENDMENT TO THE BILL (H.R.
88) TO MODIFY THE BOUNDARY OF THE SHILOH NATIONAL MILITARY PARK LOCATED
IN TENNESSEE AND MISSISSIPPI, TO ESTABLISH PARKER'S CROSSROADS
BATTLEFIELD AS AN AFFILIATED AREA OF THE NATIONAL PARK SYSTEM, AND FOR
OTHER PURPOSES
_______
November 28, 2018.--Referred to the House Calendar and ordered to be
printed
_______
Mr. Sessions, from the Committee on Rules,
submitted the following
R E P O R T
[To accompany H. Res. 1160]
The Committee on Rules, having had under consideration
House Resolution 1160, by a record vote of 6 to 1, 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 the Senate
amendment to H.R. 88, the Shiloh National Military Park
Boundary Adjustment and Parker's Crossroads Battlefield
Designation Act. The resolution makes in order a motion offered
by the chair of the Committee on Ways and Means or his designee
that the House concur in the Senate amendment to H.R. 88 with
an amendment consisting of the text of Rules Committee Print
115-85 modified by the amendment printed in this report. The
resolution waives all points of order against consideration of
the motion. The resolution provides that the Senate amendment
and the motion shall be considered as read. The resolution
provides one hour of debate on the motion equally divided and
controlled by the chair and ranking minority member of the
Committee on Ways and Means.
EXPLANATION OF WAIVERS
The waiver of all points of order against consideration of
the motion includes a waiver of the following:
Clause 7 of rule XVI, which requires that no
motion or proposition on a subject different from that
under consideration shall be admitted under color of
amendment;
Clause 10 of rule XXI, which prohibits the
consideration of a bill if it has the net effect of
increasing mandatory spending over the five-year or
ten-year period;
Section 302(f) of the Congressional Budget
Act, which prohibits consideration of legislation
providing new budget authority in excess of a 302(a)
allocation of such authority; 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.
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. 283
Motion by Mr. Collins to report the rule. Adopted: 6-1
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Majority Members Vote Minority Members Vote
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Mr. Cole........................................ ............ Mr. McGovern...................... Nay
Mr. Woodall..................................... ............ Mr. Hastings of Florida........... ............
Mr. Burgess..................................... Yea Mr. Polis......................... ............
Mr. Collins..................................... Yea Mrs. Torres....................... ............
Mr. Byrne....................................... ............
Mr. Newhouse.................................... Yea
Mr. Buck........................................ Yea
Ms. Cheney...................................... Yea
Mr. Sessions, Chairman.......................... Yea
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SUMMARY OF THE AMENDMENT CONSIDERED AS ADOPTED
1. Brady, Kevin (TX): MANAGER'S clarifies that the Carr and
Hill fires are included within the Mendocino fire area and the
Camp and Woolsey fire area, respectively. For purposes of
defining a qualified Yutu distribution, clarifies the
designation of the disaster area and typhoon to reference
``Typhoon Yutu disaster area'' and ``Typhoon Yutu'',
respectively. It aligns the start date for determining whether
an employer is eligible for the Mendocino wildfire employee
retention credit with the start date of the designated incident
period in the Federal disaster declaration. The amendment
provides for automatic extension of IRS filing dates for
taxpayers in a federally declared disaster area, clarifies the
applicability period for modifications with respect to section
403(b) plans, clarifies the language regarding refunds of
overpayments and installments of deemed repatriation net tax
liability. It also eliminates the increase in unrelated
business taxable income related to certain transportation
fringe benefits and modifies the rules related to business
holdings of private foundations.
TEXT OF AMENDMENT CONSIDERED AS ADOPTED
Page 21, line 20, insert ``(including the Carr wildfire of
2018)'' before the period.
Page 22, line 3, insert ``(including the Carr wildfire of
2018)'' before the period.
Page 22, line 15, insert ``(including the Hill wildfire of
2018)'' before the period.
Page 22, line 24, insert ``(including the Hill wildfire of
2018)'' before the period.
Page 36, line 23, strike ``Mangkhut'' and insert ``Yutu''.
Page 36, line 25, strike ``Mangkhut'' and insert ``Yutu''.
Page 61, line 7, strike ``September 19'' and insert ``July
23''.
Page 87, after line 25, insert the following:
SEC. 206. AUTOMATIC EXTENSION OF FILING DEADLINE.
(a) In General.--Section 7508A is amended by adding at the
end the following new subsection:
``(d) Mandatory 60-day Extension.--In the case of--
``(1) any individual whose principal place of abode
is in a disaster area (as defined in section
165(i)(5)(B)), and
``(2) any taxpayer if the taxpayer's principal place
of business (other than the business of performing
services of an employee) is located in a disaster area
(as so defined),
the period beginning on the earliest incident date specified in
the declaration to which such area relates and ending on the
date which is 60 days after the latest incident date so
specified shall be disregarded in the same manner as a period
specified under subsection (a).''.
(b) Effective Date.--The amendment made by this section shall
apply to Federally declared disasters declared after December
31, 2017.
Page 122, line 18, strike ``Such guidance'' and all that
follows through line 19.
Page 123, lines 4 through 5, strike ``plan years beginning
after December 31, 2008'' and insert ``years beginning before,
on, or after the date of the enactment of this Act''.
Strike page 189, line 1, and all that follows through page
190, line 14, and insert the following:
(e) Amendment Relating to Section 14103.--
(1) In general.--Section 965(h) is amended by adding
at the end the following new paragraph:
``(7) Installments not to prevent credit or refund of
overpayments or increase estimated taxes.--If an
election is made under paragraph (1) to pay the net tax
liability under this section in installments--
``(A) no installment of such net tax
liability shall--
``(i) in the case of a request for
credit or refund, be taken into account
as a liability for purposes of
determining whether an overpayment
exists for purposes of section 6402
before the date on which such
installment is due, or
``(ii) for purposes of section
6425(c)(1)(A), be treated as a tax
described in such section before the
date on which such installment is due,
and
``(B) the first sentence of section 6403
shall not apply with respect to any such
installment.''.
(2) Interest not payable on claims for credit or
refund made before enactment.--So much of the amendment
made by paragraph (1) as relates to section
965(h)(7)(A)(i) of the Internal Revenue Code of 1986
(as added by such paragraph) shall apply to requests
for credit or refund made after the date of the
enactment of this Act.
Page 191, after line 12, insert the following:
TITLE VI--EXEMPT ORGANIZATIONS
SEC. 601. REPEAL OF INCREASE IN UNRELATED BUSINESS TAXABLE INCOME BY
DISALLOWED FRINGE.
(a) In General.--Section 512(a) is amended by striking
paragraph (7).
(b) Effective Date.--The amendment made by this section shall
take effect as if included in section 13703 of Public Law 115-
97.
SEC. 602. CERTAIN PURCHASES OF EMPLOYEE-OWNED STOCK DISREGARDED FOR
PURPOSES OF FOUNDATION TAX ON EXCESS BUSINESS
HOLDINGS.
(a) In General.--Section 4943(c)(4)(A) is amended by adding
at the end the following new clause:
``(v) Certain purchases of employee-
owned stock disregarded.--For purposes
of clause (i), subparagraph (D), and
paragraph (2), any voting stock which--
``(I) is not readily tradable
on an established securities
market,
``(II) is purchased by the
business enterprise on or after
January 1, 2005, from a stock
bonus or profit sharing plan
described in section 401(a) in
which employees of such
business enterprise
participate, in connection with
a distribution from such plan,
and
``(III) is held by the
business enterprise as treasury
stock, cancelled, or retired,
shall be treated as outstanding voting
stock, but only to the extent so
treating such stock would not result in
permitted holdings exceeding 49 percent
(determined without regard to this
clause). The preceding sentence shall
not apply with respect to the purchase
of stock from a plan during the 10-year
period beginning on the date the plan
is established.''
(b) Effective Date.--
(1) In general.--The amendments made by this section
shall apply to taxable years ending after the date of
enactment of this Act and to purchases by a business
enterprise of voting stock in taxable years beginning
before, on, or after the date of enactment of this Act.
(2) Special rule for grandfathered foundations in
case of decrease in ownership by reason of pre-
enactment purchases.--Section 4943(c)(4)(A)(ii) of the
Internal Revenue Code of 1986 shall not apply with
respect to any decrease in the percentage of holdings
in a business enterprise by reason of section
4943(c)(4)(A)(v) of such Code (as added by this
section).
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