[House Report 117-522]
[From the U.S. Government Publishing Office]
117th Congress } { Report
HOUSE OF REPRESENTATIVES
2d Session } { 117-522
======================================================================
RESOLUTION OF INQUIRY DIRECTING THE SECRETARY OF THE TREASURY TO
PROVIDE CERTAIN DOCUMENTS IN THE SECRETARY'S POSSESSION TO THE HOUSE OF
REPRESENTATIVES RELATING TO RECOVERY REBATES UNDER SECTION 6428B OF THE
INTERNAL REVENUE CODE OF 1986
_______
September 28, 2022.--Referred to the House Calendar and ordered to be
printed
_______
Mr. Neal, from the Committee on Ways and Means, submitted the following
ADVERSE REPORT
together with
DISSENTING VIEWS
[To accompany H. Res. 1246]
The Committee on Ways and Means, to whom was referred the
resolution (H. Res. 1246) of inquiry directing the Secretary of
the Treasury to provide certain documents in the Secretary's
possession to the House of Representatives relating to recovery
rebates under section 6428B of the Internal Revenue Code of
1986, having considered the same, report unfavorably thereon
without amendment and recommend that the resolution not be
agreed to.
CONTENTS
Page
I. SUMMARY AND BACKGROUND.......................................... 2
A. Purpose and Summary................................. 2
B. Background and Need for Legislation................. 2
C. Legislative History................................. 3
II. EXPLANATION OF THE BILL......................................... 3
III. VOTES OF THE COMMITTEE.......................................... 3
IV. BUDGET EFFECTS OF THE BILL...................................... 4
A. Committee Estimate of Budgetary Effects............. 4
B. Statement Regarding New Budget Authority and Tax
Expenditures Budget Authority...................... 4
C. Cost Estimate Prepared by the Congressional Budget
Office............................................. 4
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE...... 4
A. Committee Oversight Findings and Recommendations.... 4
B. Statement of General Performance Goals and
Objectives......................................... 4
C. Information Relating to Unfunded Mandates........... 4
D. Advisory Committee Statement........................ 5
E. Applicability to Legislative Branch................. 5
F. Congressional Earmarks, Limited Tax Benefits, and
Limited Tariff Benefits............................ 5
G. Hearings............................................ 5
H. Applicability of House Rule XXI, Clause 5(b)........ 5
I. Tax Complexity Analysis............................. 5
J. Duplication of Federal Programs..................... 6
VI. CHANGES IN EXISTING LAW MADE BY THE BILL........................ 6
VII. DISSENTING VIEWS................................................
I. SUMMARY AND BACKGROUND
A. Purpose and Summary
H. Res. 1246 requests that the Secretary of the Treasury
provide certain documents in the Secretary's possession to the
House of Representatives relating to recovery rebates under
section 6428B of the Internal Revenue Code of 1986.
B. Background and Need for Legislation
On July 22, 2022, H. Res. 1246 was introduced by
Representative Jason Smith (for himself and Mr. Brady). H. Res.
1246 is a resolution of inquiry, which is a method infrequently
used by the House of Representatives to obtain certain factual
information from the Executive Branch. Under clause 7 of rule
XIII, a resolution of inquiry is subject to a motion to
discharge from committee if the resolution is not reported by
the committee to which it was referred within 14 legislative
days of its introduction. Accordingly, the Committee on Ways
and Means scheduled a markup of H. Res. 1246 within the 14-day
period.
The Committee reported the resolution unfavorably because,
among other flaws, this resolution relates to information that
is already public. For example, the Treasury Inspector General
for Tax Administration (TIGTA) issued three reports addressing
stimulus payments issued to ineligible decedents. TIGTA
reported that 55,000 payments were issued under the American
Rescue Plan and that 2.2 million payments were issued to
ineligible decedents under legislation signed during the prior
Administration. TIGTA also issued other reports containing
information on stimulus payments made to nonresident aliens and
potentially ineligible individuals. Payments to incarcerated
individuals were lawfully made pursuant to a court order, and
TIGTA did not quantify payments made to eligible individuals.
In total, the Internal Revenue Service issued more than 500
million stimulus payments (worth $869 billion) to help
Americans during the pandemic--payments that were 99 percent
accurate according to TIGTA. The resolution does not request
information about all stimulus payments issued. Notably, it
only requests information about payments made under legislation
signed by President Bident and not the former president.
This resolution does nothing to help everyday Americans put
food on the table, pay their bills, or take care of their
families. Committee Democrats are focused on legislation and
policies that help women, families, seniors, and all Americans.
For these reasons, the Committee reported the resolution
adversely.
C. Legislative History
Background
H. Res. 1246 was introduced by Representative Jason Smith
on July 22, 2022 (for himself and Mr. Brady) and was referred
to the Committee on Ways and Means.
Committee hearings
The Committee on Ways and Means held no hearings on H. Res.
1246.
Committee action
The Committee on Ways and Means marked up H. Res. 1246 on
September 20, 2022, and ordered the resolution reported
adversely (with a quorum being present) by a roll call vote.
II. EXPLANATION OF THE BILL
H. Res. 1246 directs the Secretary of the Treasury to
transmit to the House of Representatives, within 14 days after
the adoption of the resolution, certain information about
recovery rebates issued under Internal Revenue Code section
6428B. The information that the Secretary is directed to
transmit includes the total number and dollar amount of
recovery rebates issued to incarcerated individuals,
nonresident alien individuals, individuals who were unlawfully
present or unauthorized to work in the United States, and
individuals who died before January 1, 2021.
III. VOTES OF THE COMMITTEE
In compliance with clause 3(b) of rule XIII of the Rules of
the House of Representatives, the following statement is made
concerning the vote of the Committee on Ways and Means in its
consideration of H. Res. 1246 on September 20, 2022.
The resolution, H. Res. 1246, ``Of inquiry directing the
Secretary of the Treasury to provide certain documents in the
Secretary's possession to the House of Representatives relating
to recovery rebates under section 6428B of the Internal Revenue
Code of 1986.,'' was ordered adversely reported to the House of
Representatives by a recorded vote (with a quorum being
present) of 23 yeas to 16 nays:
----------------------------------------------------------------------------------------------------------------
Representative Yea Nay Present Representative Yea Nay Present
----------------------------------------------------------------------------------------------------------------
Mr. Doggett.................... X ........ ......... Mr. Brady........ ........ X .........
Mr. Thompson................... X ........ ......... Mr. Buchanan..... ........ X .........
Mr. Larson..................... X ........ ......... Mr. Smith (NE)... ........ X .........
Mr. Blumenauer................. X ........ ......... Mr. Kelly........ ........ ........ .........
Mr. Kind....................... X ........ ......... Mr. Smith (MO)... ........ X .........
Mr. Pascrell................... X ........ ......... Mr. Rice......... ........ X .........
Mr. Davis...................... X ........ ......... Mr. Schweikert... ........ X .........
Ms. Sanchez.................... X ........ ......... Mr. LaHood....... ........ X .........
Mr. Higgins.................... X ........ ......... Dr. Wenstrup..... ........ X .........
Ms. Sewell..................... X ........ ......... Mr. Arrington.... ........ X .........
Ms. DelBene.................... X ........ ......... Dr. Ferguson..... ........ X .........
Ms. Chu........................ X ........ ......... Mr. Estes........ ........ X .........
Ms. Moore...................... X ........ ......... Mr. Smucker...... ........ X .........
Mr. Kildee..................... X ........ ......... Mr. Hern......... ........ X .........
Mr. Boyle...................... X ........ ......... Ms. Miller....... ........ X .........
Mr. Beyer...................... ........ ........ ......... Dr. Murphy....... ........ X .........
Mr. Evans...................... X ........ ......... Mr. Kustoff...... ........ X .........
Mr. Schneider.................. X ........ ......... ................. ........ ........ .........
Mr. Suozzi..................... X ........ ......... ................. ........ ........ .........
Mr. Panetta.................... X ........ ......... ................. ........ ........ .........
Ms. Murphy..................... ........ ........ ......... ................. ........ ........ .........
Mr. Gomez...................... X ........ ......... ................. ........ ........ .........
Mr. Horsford................... X ........ ......... ................. ........ ........ .........
Ms. Plaskett................... X ........ ......... ................. ........ ........ .........
Chairman Neal.................. X ........ ......... ................. ........ ........ .........
Totals..................... 23 ........ ......... Totals....... ........ 16 .........
----------------------------------------------------------------------------------------------------------------
IV. BUDGET EFFECTS OF THE BILL
A. Committee Estimate of Budgetary Effects
In compliance with clause 3(d) of rule XIII of the Rules of
the House of Representatives, the Committee advises that the
Congressional Budget Office did not provide a cost estimate of
the resolution.
B. Statement Regarding New Budget Authority and Tax Expenditures Budget
Authority
Pursuant to clause 3(c)(2) of rule XIII of the Rules of the
House of Representatives, the Committee states that the
resolution involves no new or increased budget authority. The
Committee further states that the resolution involves no new
tax expenditure.
C. Cost Estimate Prepared by the Congressional Budget Office
In compliance with clause 3(c)(3) of rule XIII of the Rules
of the House of Representatives, the Committee advises that the
Congressional Budget Office did not provide a cost estimate of
the resolution.
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE
A. Committee Oversight Findings and Recommendations
With respect to clause 3(c)(1) of rule XIII and clause
2(b)(1) of rule X of the Rules of the House of Representatives,
the Committee made findings and recommendations that are
reflected in this report.
B. Statement of General Performance Goals and Objectives
With respect to clause 3(c)(4) of rule XIII of the Rules of
the House of Representatives, the Committee advises that the
resolution contains no measure that authorizes funding.
Therefore, no statement of general performance goals and
objectives is required.
C. Information Relating to Unfunded Mandates
This information is provided in accordance with section 423
of the Unfunded Mandates Reform Act of 1995 (Pub. L. No. 104-
4).
The Committee has determined that the resolution does not
contain Federal mandates on the private sector. The Committee
has determined that the resolution does not impose a Federal
intergovernmental mandate on State, local, or tribal
governments.
D. Advisory Committee Statement
No advisory committees within the meaning of section 5(b)
of the Federal Advisory Committee Act were created by the
resolution.
E. Applicability to Legislative Branch
The Committee finds that the resolution does not relate to
the terms and conditions of employment or access to public
services or accommodations within the meaning of section
102(b)(2) of the Congressional Accountability Act.
F. Congressional Earmarks, Limited Tax Benefits, and Limited Tariff
Benefits
With respect to clause 9 of rule XXI of the Rules of the
House of Representatives, the Committee has carefully reviewed
the provisions of the resolution, and states that the
provisions of the resolution do not contain any congressional
earmarks, limited tax benefits, or limited tariff benefits
within the meaning of the rule.
G. Hearings
In relation to compliance with clause 3(c)(6) of rule XIII
of the Rules of the House of Representatives, the Committee
states that no hearings were held on this resolution.
H. Applicability of House Rule XXI, Clause 5(b)
Clause 5(b) of rule XXI of the Rules of the House of
Representatives provides, in part, that ``It shall not be in
order to consider a bill, joint resolution, amendment, or
conference report carrying a retroactive Federal income tax
rate increase.'' The Committee, after careful review, states
that the resolution does not involve any retroactive Federal
income tax rate increase within the meaning of the rule.
I. Tax Complexity Analysis
Section 4022(b) of Pub. L. No. 105-266, the Internal
Revenue Service Restructuring and Reform Act of 1998 (the
``RRA''), requires the staff of the Joint Committee on Taxation
(in consultation with the Internal Revenue Service and the
Treasury Department) to provide a tax complexity analysis. The
complexity analysis is required for all legislation reported by
the Senate Committee on Finance, the House Committee on Ways
and Means, or any committee of conference if the legislation
includes a provision that directly or indirectly amends the
Internal Revenue Code of 1986 and has widespread applicability
to individuals or small businesses.
Pursuant to clause 3(h)(1) of rule XIII of the Rules of the
House of Representatives, the staff of the Joint Committee on
Taxation has determined that a complexity analysis is not
required under section 4022(b) of the RRA because the
resolution contains no provision that amends the Internal
Revenue Code of 1986 and has ``widespread applicability'' to
individuals or small businesses within the meaning of the rule.
J. Duplication of Federal Programs
In compliance with clause 3(c)(5) of rule XIII of the Rules
of the House of Representatives, the Committee states that no
provision of the resolution establishes or reauthorizes: (1) a
program of the Federal Government known to be duplicative of
another Federal program; (2) a program included in any report
to Congress pursuant to section 21 of Pub. L. No. 111-139; or
(3) a program related to a program identified in the most
recent Catalog of Federal Domestic Assistance, published
pursuant to section 6104 of title 31, United States Code.
VI. CHANGES IN EXISTING LAW MADE BY THE BILL
Pursuant to clause 3(e)(1)(B) of rule XIII of the Rules of
the House of Representatives, the Committee advises that H.
Res. 1246 does not make any changes to existing law.
VII. DISSENTING VIEWS
Committee Republicans strongly oppose the Committee's
action of unfavorably reporting H. Res. 1246, Resolution of
inquiry directing the Secretary of the Treasury to provide
certain documents in the Secretary's possession to the House of
Representatives relating to recovery rebates under section
6428B of the Internal Revenue Code of 1986.
Congressional oversight is one of the most important
responsibilities of the U.S. Congress, and Resolutions of
Inquiry (ROIs) are one of the methods used by the U.S. House of
Representatives to obtain information from the executive
branch. ROIs simply demand that the administration turn over
basic information to Congress. This information is critical
because it allows the Congress the ensure the executive
branch's compliance with congressional intent; evaluate program
performance; prevent the executive branch's encroachment on the
legislative branch's powers; assess an agency's ability to
manage and carry out program objectives; and acquire
information from the executive branch that can inform
policymaking.
Moreover, Congressional Republicans have repeatedly sought
information from the Administration about the expected and
actual impact of these policies. Transparency is essential
because it promotes accountability and provides information for
the Congress and Americans about what the federal government is
doing. Despite the Biden Administration stating that President
Biden would ``bring transparency and truth back to the
government to share the truth, even when it's hard to hear,''
the Administration has ignored the need for congressional
oversight and completely failed on its promise. The American
people deserve to know how their government works and we will
hold the Biden Administration accountable for its disastrous
policies.
This Resolution of Inquiry requires the U.S. Department of
the Treasury to provide information, including documents,
records, and correspondence, directly to the U.S. House of
Representatives regarding the number and total dollar amount of
stimulus checks from the American Rescue Plan Act sent to
convicted prisoners, non-U.S. citizens living abroad, illegal
immigrants, and deceased individuals. House Republicans are
seeking this information from the Biden Administration after
uncovering a trail of waste and lax oversight left behind from
the President's so-called ``Rescue Plan''--including: $783.5
million in stimulus checks sent to over 500,000 federal
prisoners, including the Boston Marathon Bomber; $1,400
stimulus checks sent to Japanese citizens living in Japan; up
to $4.38 billion in stimulus checks sent to illegal immigrants;
and $13 million in stimulus checks sent to deceased
individuals.
With more than $1 trillion left over from prior COVID-19
packages and the Congressional Budget Office projecting the
economy would return to pre-pandemic levels of real gross
domestic product (GDP) by mid-2021 without additional stimulus,
Democrats still pushed through $2 trillion in new spending in
March 2021, sparking the worst inflation crisis in over 40
years. Democrats claimed their bill was about defeating COVID,
but less than 9 percent of spending went to combat COVID-19. A
closer examination reveals that the spending spree left behind
a massive trail of waste and abuse of taxpayer dollars--
including: $2.1 million on a golf course in Florida; $4 million
for beach bathrooms and parking lots in South Carolina; $2
million to purchase a ski area in Iowa; $140 million for a
luxury hotel development in Florida; $4 million for a bird
sanctuary in Texas; $15 million to develop a venue in New
Jersey to host the 2026 World Cup; $7 million to social media
influencers to promote seafood in Alaska; $2 million to plant
trees in New York; $5 million for a moonshine walking trail in
North Carolina; $250,000 for pickleball courts in Michigan; and
$7.2 million for horseracing in Arizona.
The American people deserve a full and thorough accounting
of where and to whom this money has gone, and what, if any,
attempts the Biden White House has made to combat, recoup, or
at the very least account for, this waste of taxpayer dollars.
Given the clear need for oversight on this issue it is
disappointing that Committee Democrats have blocked the request
for this information.
Kevin Brady,
Ranking Member.
Jason Smith.
[all]