H.R. 6760—Protecting Family and Small Business Tax Cuts Act of 2018
H.R. 6760 - Protecting Family and Small Business Tax Cuts Act of 2018
Hearing Information
Meeting Information
Wednesday, September 26, 2018 - 3:00pm H-313, the Capitol View Announcement »
Video
Bill Text
Protecting Family and Small Business Tax Cuts Act of 2018 (as reported)
:: Comparative print showing H.R. 6760, as reported, compared with H.R. 6760, as reported and amended by H.Res. 1084 (pursuant to clause 12 of rule XXI) PDF
H. Rept. 115-958PDF
Report from the Committee on Ways and Means
Hearing Documents
Rule PDF
H. Rept. 115-985PDF
Rule Information
COMMITTEE ACTION:
REPORTED BY RECORD VOTE of 7-3 on Wednesday, September 26, 2018.
FLOOR ACTION ON H. RES. 1084:
Agreed to by record vote of 226-189, after agreeing to the previous question by record vote of 227-189, on Thursday, September 27, 2018.
MANAGERS: Sessions/McGovern
1. Closed rule for H.R. 6756.
2. Provides one hour of debate equally divided and controlled by the chair and ranking minority member of the Committee on Ways and Means.
3. Waives all points of order against consideration of the bill.
4. Provides that the amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill, modified by the amendment printed in part A of the Rules Committee report, shall be considered as adopted and the bill, as amended, shall be considered as read.
5. Waives all points of order against provisions in the bill, as amended.
6. Provides one motion to recommit with or without instructions.
7. Closed rule for H.R. 6757.
8. Provides one hour of debate equally divided and controlled by the chair and ranking minority member of the Committee on Ways and Means.
9. Waives all points of order against consideration of the bill.
10. Provides that the amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill, modified by the amendment printed in part B of the Rules Committee report, shall be considered as adopted and the bill, as amended, shall be considered as read.
11. Waives all points of order against provisions in the bill, as amended.
12. Provides one motion to recommit with or without instructions.
13. Closed rule for H.R. 6760.
14. Provides one hour of debate equally divided and controlled by the chair and ranking minority member of the Committee on Ways and Means.
15. Waives all points of order against consideration of the bill.
16. Provides that the amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill, modified by the amendment printed in part C of the Rules Committee report, shall be considered as adopted and the bill, as amended, shall be considered as read.
17. Waives all points of order against provisions in the bill, as amended.
18. Provides one motion to recommit with or without instructions.
19. Provides that the yeas and nays shall be considered as ordered on the question of passage and that clause 5(b) of rule 21 shall not apply to the bill or amendments thereto.
20. Section 4 of the rule provides that on any legislative day during the period from October 1, 2018, through November 12, 2018: the Journal of the proceedings of the previous day shall be considered as approved; and the Chair may at any time declare the House adjourned to meet at a date and time to be announced by the Chair in declaring the adjournment.
21. Section 5 provides that the Speaker may appoint Members to perform the duties of the Chair for the duration of the period addressed by section 4.
22. Section 6 provides that each day during the period addressed by section 4 of the resolution shall not constitute calendar days for the purposes of section 7 of the War Powers Resolution (50 U.S.C. 1546).
23. Section 7 provides that each day during the period addressed by section 4 of the resolution shall not constitute a legislative day for purposes of clause 7 of rule XIII (resolutions of inquiry).
24. Section 8 provides that each day during the period addressed by section 4 of the resolution shall not constitute a calendar or legislative day for purposes of clause 7(c)(1) of rule XXII (motions to instruct conferees).
Amendments (click each header to sort table ▲▼ by that column)
| # | Version # | Sponsor(s) | Party | Summary | Status |
|---|---|---|---|---|---|
| 6 | Version 1 | Brady, Kevin (TX) | Republican | Excludes the budgetary effects of the bill from being entered onto the Statutory Pay-As-You-Go Scorecard. | Considered as Adopted |
| 3 | Version 1 | King, Steve (IA) | Republican | Ensures that wages paid to illegal aliens are not tax deductible. | Submitted |
| 4 | Version 1 | King, Steve (IA) | Republican | Makes e-verify mandatory and ensure that wages paid to illegal aliens are not tax deductible. | Submitted |
| 2 | Version 1 | Lance (NJ), Smith, Christopher (NJ), Zeldin (NY), LoBiondo (NJ), Donovan (NY), Stefanik (NY), Faso (NY), King, Peter (NY) | Republican | Restores full deductibility of state and local taxes (SALT). | Submitted |
| 5 | Version 1 | Pascrell (NJ) | Democrat | Repeals the $10,000 limit on the State and Local Tax Deduction. | Submitted |
| 8 | Version 1 | Polis (CO), Schweikert (AZ) | Bi-Partisan | Creates a structure for taxing purchases made with cryptocurrency, and allows small purchases to be made with cryptocurrency without extensive reporting requirements. | Submitted |
| 9 | Version 1 | Polis (CO) | Democrat | Exempts Cannabis businesses from 280e of the federal tax code. | Submitted |
| 10 | Version 1 | Polis (CO) | Democrat | Eliminates federal alcohol taxes on kombucha and update regulations for kombucha manufacturers. | Submitted |
| 7 | Version 1 | Rokita (IN) | Republican | Makes bonuses received in 2018 tax-free. | Submitted |
| 11 | Version 1 | Rosen (NV), Polis (CO), Shea-Porter (NH) | Democrat | Does not make permanent the tax rate for the top individual bracket when the 2018-2025 tax brackets expire, and strikes the bill’s provision making permanent the temporary increase in the exemption for the estate tax and the gift tax. | Submitted |
| 12 | Version 1 | Rosen (NV), Polis (CO), Shea-Porter (NH) | Democrat | Makes the child tax credit fully refundable. | Submitted |
| 1 | Version 1 | Russell (OK) | Republican | Prohibits the use of tax-exempt bonds to finance the construction of professional sports stadiums and requires that bonds issued to finance sports stadiums meet the private security and payment test. Applies only to bonds issued after the bill’s enactment; existing bonds would not be affected. | Submitted |
Committee Votes
Rules Committee Record Vote No. 278
Motion by Mr. McGovern to make in order and provide the appropriate waivers for amendment #6 to H.R. 6760, offered by Rep. Brady (TX), which excludes the budgetary effects of the bill from being entered onto the Statutory Pay-As-You-Go Scorecard, as a standalone amendment, rather than self-executing it; amendment #2 to H.R. 6757, offered by Rep. Graves (LA), which repeals the Windfall Elimination Provision and Government Pension Offset Provision; and amendment #5 to H.R. 6760, offered by Rep. Pascrell (NJ), which repeals the $10,000 limit on the State and Local Tax Deduction. Defeated: 3–7
Rules Committee Record Vote No. 279
Motion by Mr. Polis to make in order and provide the appropriate waivers to amendments to H.R. 6760: #8, offered by Rep. Polis (CO) and Rep. Schweikert (AZ), which creates a structure for taxing purchases made with cryptocurrency, and allows small purchases to be made with cryptocurrency without extensive reporting requirements.; amendment #9, offered by Rep. Polis (CO), which exempts Cannabis businesses from 280e of the federal tax code.; and amendment #10, offered by Rep. Polis (CO), which eliminates federal alcohol taxes on kombucha and update regulations for kombucha manufacturers.; and amendment #12, offered by Rep. Rosen (NV) and Rep. Shea-Porter (NH) and Rep. Polis (CO), which makes the child tax credit fully refundable. Defeated: 3–7
Rules Committee Record Vote No. 280
Motion by Mr. Woodall to report the rule. Adopted: 7-3