Markup of Tax Cuts and Jobs Act

Committee on Ways and Means

1100 LHOB
Washington, D.C.

Text of Legislation

• H.R. 1 [PDF]
• H.R. 1 [XML]

Amendments

• Amendment in the Nature of a Substitute to H.R. 1 [PDF] Added 11/03/2017 at 11:57 AM
• Amendment offered by Mr. Brady to the amendment in the nature of a substitute to H.R. 1, which makes modifications to several tax provisions including administration of the earned income tax credit program, the exclusion from gross income for dependent care assistance, the tax on investment income on endowments, the tax treatment of musical compositions, stock option compensation, carried interest, and the rules on international base erosion. [PDF] Added 11/06/2017 at 09:44 PM
• Amendment offered by Mr. Blumenauer to the amendment in the nature of a substitute to H.R. 1, which would sunset H.R. 1 in the event the deficit increases. [PDF] Added 11/07/2017 at 10:03 PM
• Amendment offered by Mr. Pascrell to the amendment in the nature of a substitute to H.R. 1, which would strike the changes to the state and local deduction in the underlying bill. [PDF] Added 11/07/2017 at 10:03 PM
• Amendment offered by Mr. Kind to the amendment in the nature of a substitute to H.R. 1, which would repeal the state and local tax deduction for all set business organizations. [PDF] Added 11/07/2017 at 10:03 PM
• Amendment offered by Mr. Kind to the amendment in the nature of a substitute to H.R. 1, which would restore the Work Opportunity Tax Credit. [PDF] Added 11/07/2017 at 10:03 PM
• Amendment offered by Ms. Sanchez to the amendment in the nature of a substitute to H.R. 1, which would expand the Child Tax Credit and make permanent the $300 “family flexibility” credit. [PDF] Added 11/07/2017 at 10:03 PM
• Amendment offered by Mr. Davis to the amendment in the nature of a substitute to H.R. 1, which would reinstate the Adoption Tax Credit, the exclusion for employer-related dependent care, and the exclusion for employer-related adoption assistance and expand the Child and Dependent Care Tax Credit. [PDF] Added 11/07/2017 at 10:03 PM
• Amendment offered by Mr. Doggett to the amendment in the nature of a substitute to H.R. 1, which would include in gross income the net controlled foreign corporation income of United States shareholders in controlled foreign corporations. [PDF] Added 11/07/2017 at 10:03 PM
• Amendment offered by Ms. Sewell to the amendment in the nature of a substitute to H.R. 1, which would provide a tax credit to qualified apprenticeship programs. [PDF] Added 11/07/2017 at 10:03 PM
• Amendment offered by Mr. Larson to the amendment in the nature of a substitute to H.R. 1, which would strike section 1308 of the bill and raises the corporate rate, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Mr. Lewis to the amendment in the nature of a substitute to H.R. 1, which would strike section 5201 of the bill. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Mr. Doggett to the amendment in the nature of a substitute to H.R. 1, which would restore the above-and-line deductions for interest payments on qualified education loans and tuition and related expenses, the exclusions for interest on United States savings bonds used to pay for tuition, qualified tuition reductions, and employer-provided education assistance, and reinstate the above-the-line-deduction for out-of-pocket teacher expenses, and expand the American Opportunity Act. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Mr. Thompson to the amendment in the nature of a substitute to H.R. 1, which would retroactively extend and make permanent the exclusion from income on mortgage debt forgiveness, and repeal the limitations in the bill on the exclusion from capital gain on the sale of a taxpayer’s principal residence, with an offset. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Ms. Chu to the amendment in the nature of a substitute to H.R. 1, which would expand the Earned Income Tax, and provide for an offset. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Ms. DelBene to the amendment in the nature of a substitute to H.R. 1, which would strike section 3601; and expand low income housing tax credits. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Ms. Sewell to the amendment in the nature of a substitute to H.R. 1, which would strike Sec 3602. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Mr. Crowley to the amendment in the nature of a substitute to H.R. 1, which would restore the expired credit in section 36, and add a new credit for renters purchasing their first home, and provide a credit for taxpayers who rent their homes and for whom their rent exceeds 30 percent of their income. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Mr. Pascrell to the amendment in the nature of a substitute to H.R. 1, which would add a new title at the end of the bill relating to disaster tax relief. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Ms. DelBene to the amendment in the nature of a substitute to H.R. 1, which would prevent the High Cost Plan Excise Tax from going into effect as scheduled. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Mr. Doggett to the amendment in the nature of a substitute to H.R. 1, which would strike the repeal of the alternative minimum tax. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Mr. Levin to the amendment in the nature of a substitute to H.R. 1, which would provide a different method of taxing carried interest compensation as ordinary income than the base bill as amended. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Mr. Lewis to the amendment in the nature of a substitute to H.R. 1, which would delay the effective date of all revenue-reducing provisions in H.R. 1 until the United States withdraws from current wars in Afghanistan, Iraq, and Syria, and the deficit is zero. [PDF] Added 11/08/2017 at 09:57 PM
• Amendment offered by Mr. Blumenauer to the amendment in the nature of a substitute to H.R. 1, which would maintain the wind energy production tax credit as under current law. [PDF] Added 11/09/2017 at 04:52 PM
• Amendment offered by Ms. Chu to the amendment in the nature of a substitute to H.R. 1, which would strike Subtitle G of Title I related to Estate, Gift, and Generation-skipping Transfer Taxes. [PDF] Added 11/09/2017 at 04:52 PM
• Amendment offered by Mr. Kind to the amendment in the nature of a substitute to H.R. 1, which would create a tax deduction for domestic production in excess of current Section 199. [PDF] Added 11/09/2017 at 04:52 PM
• Amendment offered by Mr. Pascrell to the amendment in the nature of a substitute to H.R. 1, which would require the disclosure to the Ways and Means Committee of the income tax returns of the President. [PDF] Added 11/09/2017 at 04:52 PM
• Amendment offered by Mr. Brady to the amendment in the nature of a substitute to H.R. 1, which makes improvements to the amendment in the nature of the substitute relating to the maximum rate on business income of individuals, preserves the adoption tax credit, improves the program integrity of the Child Tax Credit, improves the consolidation of education savings rules, preserves the above-the-line deduction for moving expenses of a member of the Armed Forces on active duty, preserves the current law effective tax rates on C corporation dividends subject to the dividends received deduction, improves the bill’s interest expense rules with respect to accrued interest on floor plan financing indebtedness, modifies the treatment of S corporation conversions into C corporations, modifies the tax treatment of research and experimentation expenditures, modifies the treatment of expenses in contingent fee cases, modifies the transition rules on the treatment of deferred foreign income, improve [PDF] Added 11/10/2017 at 02:32 PM

Support Documents

• JCT Estimated Revenue Effects of H.R. [PDF] Added 11/02/2017 at 05:38 PM
• JCT Estimated Revenue Effects of Amendment in the Nature of a Substitute to H.R. 1 [PDF] Added 11/03/2017 at 06:17 PM
• JCT Description of Amendment in the Nature of a Substitute to H.R. 1 (Green Sheet) [PDF] Added 11/03/2017 at 06:17 PM
• JCT Description of H.R. 1 [PDF] Added 11/03/2017 at 09:20 PM

Votes

• The vote on Mr. Doggett’s motion to postpone consideration of H.R. 1 was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/06/2017 at 09:44 PM
• The vote on the amendment offered by Mr. Brady to the amendment in the nature of a substitute to H.R. 1, which makes modifications to several tax provisions including administration of the earned income tax credit program, the exclusion from gross income for dependent care assistance, the tax on investment income on endowments, the tax treatment of musical compositions, stock option compensation, carried interest, and the rules on international base erosion, was agreed to by a roll call vote of 24 yeas to 16 nays (with a quorum being present). [PDF] Added 11/06/2017 at 09:44 PM
• The vote on the amendment offered by Mr. Blumenauer to the amendment in the nature of a substitute to H.R. 1, which would sunset H.R. 1 in the event the deficit increases, was not agreed to by a roll call vote of 16 yeas to 23 nays (with a quorum being present). [PDF] Added 11/07/2017 at 10:03 PM
• The vote on the amendment offered by Mr. Pascrell to the amendment in the nature of a substitute to H.R. 1, which would strike the changes to the state and local deduction in the underlying bill, was not agreed to by a roll call vote of 16 yeas to 23 nays (with a quorum being present). [PDF] Added 11/07/2017 at 10:03 PM
• The vote on the amendment offered by Mr. Kind to the amendment in the nature of a substitute to H.R. 1, which would repeal the state and local tax deduction for all set business organizations, was not agreed to by a roll call vote of 15 yeas to 23 nays (with a quorum being present). [PDF] Added 11/07/2017 at 10:03 PM
• The vote on the amendment offered by Mr. Kind to the amendment in the nature of a substitute to H.R. 1, which would restore the Work Opportunity Tax Credit, was not agreed to by a roll call vote of 16 yeas to 23 nays (with a quorum being present). [PDF] Added 11/07/2017 at 10:03 PM
• The vote on the amendment offered by Ms. Sanchez to the amendment in the nature of a substitute to H.R. 1, which would expand the Child Tax Credit and make permanent the $300 “family flexibility” credit, was not agreed to by a roll call vote of 16 yeas to 23 nays (with a quorum being present). [PDF] Added 11/07/2017 at 10:03 PM
• The vote on the amendment offered by Mr. Davis to the amendment in the nature of a substitute to H.R. 1, which would reinstate the Adoption Tax Credit, the exclusion for employer-related dependent care, and the exclusion for employer-related adoption assistance and expand the Child and Dependent Care Tax Credit, was not agreed to by a roll call vote of 16 yeas to 23 nays (with a quorum being present). [PDF] Added 11/07/2017 at 10:03 PM
• The vote on the amendment offered by Mr. Doggett to the amendment in the nature of a substitute to H.R. 1, which would include in gross income the net controlled foreign corporation income of United States shareholders in controlled foreign corporations, was not agreed to by a roll call vote of 16 yeas to 23 nays (with a quorum being present). [PDF] Added 11/07/2017 at 10:03 PM
• The vote on the amendment offered by Ms. Sewell to the amendment in the nature of a substitute to H.R. 1, which would provide a tax credit to qualified apprenticeship programs, was not agreed to by a roll call vote of 16 yeas to 23 nays (with a quorum being present). [PDF] Added 11/07/2017 at 10:03 PM
• The vote on the amendment offered by Mr. Larson to the amendment in the nature of a substitute to H.R. 1, which would strike section 1308 of the bill and raises the corporate rate, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Mr. Lewis to the amendment in the nature of a substitute to H.R. 1, which would strike section 5201 of the bill, was not agreed to by a roll call vote of 16 yeas to 23 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Mr. Doggett to the amendment in the nature of a substitute to H.R. 1, which would restore the above-and-line deductions for interest payments on qualified education loans and tuition and related expenses, the exclusions for interest on United States savings bonds used to pay for tuition, qualified tuition reductions, and employer-provided education assistance, and reinstate the above-the-line-deduction for out-of-pocket teacher expenses, and expand the American Opportunity Act, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Mr. Thompson to the amendment in the nature of a substitute to H.R. 1, which would retroactively extend and make permanent the exclusion from income on mortgage debt forgiveness, and repeal the limitations in the bill on the exclusion from capital gain on the sale of a taxpayer’s principal residence, with an offset, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Ms. Chu to the amendment in the nature of a substitute to H.R. 1, which would expand the Earned Income Tax, and provide for an offset, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Ms. DelBene to the amendment in the nature of a substitute to H.R. 1, which would strike section 3601; and expand low income housing tax credits, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on Mr. Nunes’ motion to table Mr. Pascrell’s appeal of the ruling of the Chair was agreed to by a roll call vote of 23 yeas to 16 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Ms. Sewell to the amendment in the nature of a substitute to H.R. 1, which would strike Sec 3602, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Mr. Crowley to the amendment in the nature of a substitute to H.R. 1, which would restore the expired credit in section 36, and add a new credit for renters purchasing their first home, and provide a credit for taxpayers who rent their homes and for whom their rent exceeds 30 percent of their income, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Mr. Pascrell to the amendment in the nature of a substitute to H.R. 1, which would add a new title at the end of the bill relating to disaster tax relief, was not agreed to by a roll call vote of 15 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Ms. DelBene to the amendment in the nature of a substitute to H.R. 1, which would prevent the High Cost Plan Excise Tax from going into effect as scheduled, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Mr. Doggett to the amendment in the nature of a substitute to H.R. 1, which would strike the repeal of the alternative minimum tax, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Mr. Levin to the amendment in the nature of a substitute to H.R. 1, which would provide a different method of taxing carried interest compensation as ordinary income than the base bill as amended, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on the amendment offered by Mr. Lewis to the amendment in the nature of a substitute to H.R. 1, which would delay the effective date of all revenue-reducing provisions in H.R. 1 until the United States withdraws from current wars in Afghanistan, Iraq, and Syria, and the deficit is zero, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/08/2017 at 09:57 PM
• The vote on Mr. Reichert’s motion to table Mr. Higgins’ appeal of the ruling of the Chair was agreed to by a roll call vote of 22 yeas to 16 nays (with a quorum being present). [PDF] Added 11/09/2017 at 04:16 PM
• The vote on the amendment offered by Ms. Chu to the amendment in the nature of a substitute to H.R. 1, which would strike Subtitle G of Title I related to Estate, Gift, and Generation-skipping Transfer Taxes, was not agreed to by a roll call vote of 14 yeas to 24 nays (with a quorum being present). [PDF] Added 11/09/2017 at 04:52 PM
• The vote on the amendment offered by Mr. Kind to the amendment in the nature of a substitute to H.R. 1, which would create a tax deduction for domestic production in excess of current Section 199, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/09/2017 at 04:52 PM
• The vote on the amendment offered by Mr. Pascrell to the amendment in the nature of a substitute to H.R. 1, which would require the disclosure to the Ways and Means Committee of the income tax returns of the President, was not agreed to by a roll call vote of 16 yeas to 24 nays (with a quorum being present). [PDF] Added 11/09/2017 at 04:52 PM
• The vote on the amendment offered by Mr. Brady to the amendment in the nature of a substitute to H.R. 1, which makes improvements to the amendment in the nature of the substitute relating to the maximum rate on business income of individuals, preserves the adoption tax credit, improves the program integrity of the Child Tax Credit, improves the consolidation of education savings rules, preserves the above-the-line deduction for moving expenses of a member of the Armed Forces on active duty, preserves the current law effective tax rates on C corporation dividends subject to the dividends received deduction, improves the bill’s interest expense rules with respect to accrued interest on floor plan financing indebtedness, modifies the treatment of S corporation conversions into C corporations, modifies the tax treatment of research and experimentation expenditures, modifies the treatment of expenses in contingent fee cases, modifies the transition rules on the treatment of deferred foreign [PDF] Added 11/09/2017 at 04:52 PM
• H.R. 1 was ordered favorably reported to the House of Representatives as amended by a roll call vote of 24 yeas to 16 nays (with a quorum being present). [PDF] Added 11/09/2017 at 04:52 PM
• The vote on the amendment offered by Mr. Blumenauer to the amendment in the nature of a substitute to H.R. 1, which would maintain the wind energy production tax credit as under current law, was not agreed to by a roll call vote of 15 yeas to 22 nays (with a quorum being present). [PDF] Added 11/10/2017 at 02:51 PM

First Published: November 2, 2017 at 12:19 PM
Last Updated: November 10, 2017 at 02:51 PM