Congressional Record, House, December 22, 2022 — H.R. 9640 Presidential Tax Filings and Audit Transparency Act
Summary
Page H9990 of the House section of the Congressional Record for December 22, 2022, in interleaved columns. Mr. Neal calls up H.R. 9640, the Presidential Tax Filings and Audit Transparency Act of 2022, under House Resolution 1529, a bill to amend the Internal Revenue Code of 1986 to provide for examination and disclosure with respect to Presidential income tax returns. The bill text would have the Secretary conduct an examination as rapidly as practicable after the filing of any Presidential income tax return. Nearby remarks thank Speaker Pelosi, Mr. Clyburn and congressional staff, recall January 6, 2021 and say the new majority will be as narrow as the 222-213 margin of the current one.
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“Congressional Record, House, December 22, 2022 — H.R. 9640 Presidential Tax Filings and Audit Transparency Act.”
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H9990 CONGRESSIONAL RECORD — HOUSE December 22, 2022
I also thank my Democrat colleagues have been privileged to get to know communities, and our country; to pre-
who have supported me in leadership. I them and their families. They are dear, serve and defend our Constitution and
hope that I have kept the faith. I hope dear friends, and like so many, they our democracy; to keep faith with
that I have done as they would have are great patriots. those who protect our Nation and the
hoped. They are part of a department that allies who stand alongside us; to rep-
I hope they believe I have rep- has faced enormous strains over the resent the American people, to effect
resented our Congress, this institution, past 2 years. We must never waver in their will, to reflect their generous
America, and, yes, my party as they our support for the U.S. Capitol Police spirit and deep sense of justice to the
would have expected. officers, who every day protect all who best of our ability—in short, to work
I am proud to serve with the first work in and visit this Capitol complex. together to create a more perfect
woman to be Speaker of this House, the They are the frontline defenders of Union.
indefatigable NANCY D’ALESANDRO our legislative branch. They are the With great reluctance, and even
PELOSI. frontline defenders of our great democ- greater hesitation for this special
Our journey of service together began racy. We owe them more than grati- privilege I am about to lose, though
as interns more than five decades ago tude; we owe them support. with great hope that, in the future, I
after we heeded President Kennedy’s Most of all, I thank my family, my will at least be able to talk, but for all
call. We sat together in a small office wife, Judy, who died much too soon; your sakes, not as long, I yield back
in the Russell Building, working for my daughters, Anne, Susan, and the balance of my time.
Maryland Senator Daniel Brewster. Stefany; my son-in-law, Loren; my f
We end two decades of partnership grandchildren, Judy, James, and Alexa,
and leading the House Democrats, along with Judy’s husband, Chris Gray. PRESIDENTIAL TAX FILINGS AND
along with our good friend JIM CLY- They are the parents of my four great- AUDIT TRANSPARENCY ACT OF
BURN, who I have known for 50 years. grandchildren, Ava, Braedon, Brook- 2022
I salute Speaker PELOSI and her lyn, and Savannah. Mr. NEAL. Madam Speaker, pursuant
trailblazing tenure. Your love and support have sustained to House Resolution 1529, I call up the
We, my colleagues, have had the me throughout these years. bill (H.R. 9640) to amend the Internal
great privilege of serving with two his- I hope the lessons of my time in lead- Revenue Code of 1986 to provide for ex-
toric Members of this House: John ership and the victories we achieved to- amination and disclosure with respect
Lewis and NANCY PELOSI. gether, Republicans and Democrats, to Presidential income tax returns, and
Throughout my years in House lead- Members of Congress, 435 people sent ask for its immediate consideration.
ership, I have had the honor of employ- here by their neighbors and friends to The Clerk read the title of the bill.
ing those I believe are the finest, most represent them on issues directly af- The SPEAKER pro tempore (Mrs.
capable, and most professional staff on fecting them, their families, and their LURIA). Pursuant to House Resolution
Capitol Hill. NANCY said the same of country, I hope that those lessons 1529, the bill is considered read.
her staff. achieved together under our Demo- The text of the bill is as follows:
America—we, yes, but America—is cratic majority will guide the House in H.R. 9640
blessed by the extraordinary patriots meeting the challenges still ahead. Be it enacted by the Senate and House of Rep-
that serve as staff of this institution The psychology of consensus provides resentatives of the United States of America in
and of individual Members. They are us with a blueprint for success. We in Congress assembled,
extraordinarily able people, and they this House are, after all, all Americans SECTION 1. SHORT TITLE.
are great patriots. whose common heritage should drive This Act may be cited as the ‘‘Presidential
Whether with me for two decades or Tax Filings and Audit Transparency Act of
us to a common purpose.
2022’’.
just a few months, they have displayed In 2 weeks, there will be a new major-
SEC. 2. EXAMINATION AND DISCLOSURE WITH
unrivaled dedication, ability, and in- ity. It will be like ours, a very narrow RESPECT TO PRESIDENTIAL INCOME
tegrity. I thank each and every one of one—indeed, the same margin we have TAX RETURNS.
them. They have my gratitude and my had, 222–213. The challenge it poses to (a) AUDIT.—Subchapter A of chapter 78 of
deep affection. both our parties and to each of us and the Internal Revenue Code of 1986 is amended
If I sang the praises individually of to the next Speaker and majority whip by redesignating section 7613 as section 7614
each member of my team, my magic is all too familiar. and by inserting after section 7612 the fol-
lowing new section:
minute would turn into a magic day, so Democrats overcame it through the
‘‘SEC. 7613. EXAMINATION WITH RESPECT TO
I won’t do that. Suffice it to say any psychology of consensus. All of us, all PRESIDENTIAL INCOME TAX RE-
praise earned by me belongs equally to 435 of us, ought to overcome it with TURNS.
them. that same kind of psychology: One Na- ‘‘(a) IN GENERAL.—As rapidly as prac-
A number of them were here in the tion under God, indivisible. ticable after the filing of any Presidential
Capitol on January 6, 2021, a day like Guided by a dynamic new leadership income tax return, the Secretary shall con-
December 7, 1941, that will live as a day team of shared vision and experience, duct an examination to ascertain the cor-
of infamy in the history of this Nation. House Democrats will approach our rectness of such return and enforce the re-
quirements of this title with respect to the
They were housed in a small, insular brief time in the minority the same taxable year covered by such return.
office in my office, terrified by those way, ready to continue standing up for ‘‘(b) REPORTS.—
without and in our hallways who called our principles, for our ideals, and for ‘‘(1) INITIAL REPORT.—Not later than 90
for the death of the Speaker and of the America with a united front—hope- days after the filing of a Presidential income
Vice President of the United States of fully, not just a partisan united front tax return, the Secretary shall disclose and
America. but a united front, indivisible. make publicly available an initial report re-
They are an extraordinary group of Republicans would be wise, I think, garding the examination with respect to
talented public servants. Notwith- such return. Such report shall include—
to take the same approach and seek
‘‘(A) the name of the taxpayer,
standing that terror, they came back common ground with Democrats. Did ‘‘(B) an identification of the subparagraph
the next day to do America’s work. I we do it often enough? Maybe not. Did of subsection (c)(1) which describes such re-
thank them for who they are and for we do it successfully? Not always. But turn,
what they have done. together, we must achieve consensus. ‘‘(C) the date that such return was filed,
Another group of individuals who I Democrats may not schedule the and
have come to know well and who have floor next year, but I hope that the ‘‘(D) the date on which the examination
been at my side deserves recognition. successful approach we modeled will with respect to such return commenced (or,
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The men and women of the U.S. Capitol continue to run the floor. if such examination has not commenced as of
the date of such report, a detailed descrip-
Police who have served on my protec- Madam Speaker, as we close this
tion of the reasons that such examination
tive detail are among the finest law en- 117th Congress, let us look ahead with has not commenced).
forcement professionals in our country. determination and dedication to the ‘‘(2) PERIODIC REPORTS.—Not later than 180
They are my friends. They are part of cause that brought each of us to this days after the disclosure of the report de-
my family. I will love them always. I Capitol: to serve our constituents, our scribed in paragraph (1) with respect to any
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December 22, 2022 CONGRESSIONAL RECORD — HOUSE H9991
Presidential income tax return and not later ‘‘(B) reports made pursuant to this para- during the 4 immediately preceding taxable
than 180 days after the most recent disclo- graph shall include a statement that such re- years.
sure of a report described in this paragraph port is with respect to a return which the ‘‘(d) APPLICATION TO AMENDED RETURNS.—
with respect to such return, the Secretary taxpayer failed to file, and For purposes of this section and section
shall disclose and make publicly available a ‘‘(C) this section and section 6103(q) shall 6103(q), any amendment or supplement to a
periodic report regarding the examination otherwise apply to such failure in the same return of tax shall be treated as a separate
with respect to such return. Such report manner as if a return were filed at the close
return of tax and the determination of when
shall include— of such period.
such amendment or supplement is filed, and
‘‘(A) the information described in subpara- The application of this paragraph with re- whether such amendment or supplement is a
graphs (A) through (D) of paragraph (1), spect to any failure to file a Presidential in- relevant income tax return, shall be made
‘‘(B) a description of the status of the ex- come tax return shall not prevent the appli- without regard to the underlying return.’’.
amination, including a description of the cation of this section with respect to such
portions of the examination which have been return at such time as such return may be (b) DISCLOSURE.—Section 6103 of such Code
completed, which are in process, and which filed. is amended by redesignating subsection (q)
are anticipated to take place, and ‘‘(6) PUBLIC AVAILABILITY.—For purposes of as subsection (r) and by inserting after sub-
‘‘(C) an estimate of the time frame for the this subsection, a document shall not be section (p) the following new subsection:
completion of the examination, including an treated as having been made publicly avail- ‘‘(q) DISCLOSURE WITH RESPECT TO PRESI-
identification of factors which could alter able unless made available on the internet. DENTIAL INCOME TAX RETURNS.—
such time frame, reasonable estimates of the ‘‘(c) PRESIDENTIAL INCOME TAX RETURN.— ‘‘(1) IN GENERAL.—The Secretary shall dis-
likelihood of such factors (taking into ac- For purposes of this section— close and make publicly available (within
count the specific facts and circumstances of ‘‘(1) IN GENERAL.—The term ‘Presidential the meaning of section 7613(b))—
the examination), and the likely specific ef- income tax return’ means any relevant in- ‘‘(A) each Presidential income tax return
fects of such factors on such time frame. come tax return of— (as defined in section 7613(c)),
Notwithstanding the preceding sentence, a ‘‘(A) a President, ‘‘(B) each report described in section
periodic report shall not be required under ‘‘(B) an individual who is married (within 7613(b), and
this paragraph with respect to any return the meaning of section 7703(a)) to a President ‘‘(C) any audit materials with respect a re-
after the date on which a final report is dis- for the taxable year to which such return re- turn described in subparagraph (A).
closed under paragraph (3) with respect to lates, ‘‘(2) AUDIT MATERIALS.—The term ‘audit
such return. ‘‘(C) any corporation or partnership which materials’ means, with respect to any re-
‘‘(3) FINAL REPORT.—Not later than 90 days is controlled by any individual described in turn:
after the completion of the examination de- subparagraph (A) or (B) at any time during ‘‘(A) Any of the following which are pro-
scribed in subsection (a) with respect to any the taxable year to which such return re- vided by the Secretary to the taxpayer (or
Presidential income tax return, the Sec- lates, any designee of the taxpayer):
retary shall disclose and make publicly ‘‘(D) the estate of any person described in ‘‘(i) Any written communication which
available a final report regarding such exam- (A) or (B) or any estate with respect to identifies such return as being subject to ex-
which any person described in subparagraph amination.
ination. Such report shall include—
(A), (B), or (C) is an executor, or beneficiary ‘‘(ii) Any written communication which
‘‘(A) the information described in subpara-
at any time during the taxable year to which proposes the adjustment of any item on such
graphs (A) through (C) of paragraph (1),
such return relates, and return, any report by an examiner related to
‘‘(B) the date on which the examination
‘‘(E) any trust with respect to which any such proposed adjustment, and any super-
with respect to such return was completed,
person described in subparagraph (A), (B), visory approval of any penalty proposed as
‘‘(C) a list of the audit materials (as de-
(C), or (D) is a grantor, fiduciary or bene- part of such adjustment.
fined in section 6103(q)(2)) with respect to
ficiary, or for which another trust described ‘‘(iii) Any memorandum or report of the
such examination, and
in this subparagraph is a grantor or bene- Internal Revenue Service Independent Office
‘‘(D) a description (including the amount)
ficiary, at any time during the taxable year of Appeals with respect to such return, and
of each proposed adjustment, adjustment,
to which such return relates. any denial of any request described in sub-
and controversy with respect to such exam-
Such term shall include any schedule, at- paragraph (B).
ination together with a description of how tachment, or other document filed with such ‘‘(iv) Any notice of deficiency with respect
such proposed adjustment or controversy return. to such return.
was resolved (or a statement that such pro- ‘‘(2) RELEVANT INCOME TAX RETURN.—The ‘‘(v) Any closing documents with respect to
posed adjustment or controversy was not re- term ‘relevant income tax return’ means, the examination of such return, including
solved, as the case may be). with respect to a President, any income tax any closing agreement or no change letter.
For purposes of this paragraph, an examina- return if— ‘‘(B) Any request for referral to the Inter-
tion shall be treated as complete on the date ‘‘(A) any portion of the taxable year to nal Revenue Service Independent Office of
that the Secretary provides the taxpayer which such return relates is during the pe- Appeals of any controversy with respect to
with a notice of deficiency, or any closing riod that such President is the President, such return.
document referred to in section ‘‘(B) the due date for such return (includ- ‘‘(C) Any petition filed with the Tax Court
6103(q)(2)(A)(v), with respect to such exam- ing any extensions) is during such period, or for a redetermination of any deficiency re-
ination. ‘‘(C) such return is filed during such pe- ferred to in subparagraph (A)(iv).
‘‘(4) EXTENSION OF DUE DATE REPORT.—If a riod. ‘‘(3) EXCEPTION FOR CERTAIN IDENTITY IN-
request is made for an extension of the due ‘‘(3) CONTROL.—For purposes of paragraph FORMATION.—The information disclosed and
date for filing any Presidential income tax (1)(C)— made publicly available under paragraph (1)
return, the Secretary shall, not later than 90 ‘‘(A) IN GENERAL.—Except as otherwise pro- shall not include any identification number
days after such request is granted or denied, vided in this paragraph, control shall be de- of any person (including any social security
disclose and make publicly available an ex- termined under the rules of paragraphs (2) number), any financial account number, the
tension of due date report with respect to re- and (3) of section 6038(e) (determined without name of any individual who has not attained
turn. Such report shall include— regard to subparagraphs (A) and (B) of such age 18 (as of the close of the taxable year to
‘‘(A) the information described in subpara- paragraph (2) and without regard to subpara- which the return relates), the name of any
graphs (A) and (B) of paragraph (1), graph (C) of paragraph (3) thereof). employee of the Department of the Treasury,
‘‘(B) a statement that an extension of the ‘‘(B) RESTRICTION ON FAMILY ATTRIBUTION.— or any address (other than the city and State
due date for the filing of such return has ‘‘(i) IN GENERAL.—Except as provided in in which such address is located).
been requested, clause (ii), for purposes of applying subpara- ‘‘(4) TIMING OF DISCLOSURES.—Any informa-
‘‘(C) the date that such request was re- graph (A)— tion required to be disclosed under paragraph
ceived, ‘‘(I) section 318 shall applied without re- (1) shall be disclosed and made publicly
‘‘(D) a statement of whether such request gard to subsection (a)(1)(A)(ii) thereof, and available not later than—
has been granted or denied, and ‘‘(II) section 267(c) shall applied by treating ‘‘(A) in the case of any income tax return
‘‘(E) the due date of such return (including the family of an individual as including only referred to in paragraph (1)(A), 90 days after
any extensions). such individual’s spouse (in lieu of the appli- the date that such return is filed,
‘‘(5) TREATMENT OF FAILURE TO FILE.—In cation of paragraph (4) thereof). ‘‘(B) in the case of any report referred to in
the case of a failure to file a Presidential in- ‘‘(ii) EXCEPTION FOR RECENT TRANSFER TO paragraph (1)(B), the deadline specified in
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come tax return before the close of the 60- FAMILY MEMBERS.—For purposes of deter- section 7613(b) for disclosing such report, and
day period beginning with the date pre- mining whether any corporation or partner- ‘‘(C) in the case of the audit materials re-
scribed for filing of such return— ship is controlled by a President under para- ferred to in paragraph (1)(C), 90 days after
‘‘(A) the Secretary shall conduct the exam- graph (1)(C) for any taxable year, clause (i) the completion of the examination (within
ination described in subsection (a) with re- shall not apply if such corporation or part- the meaning of section 7613(b)(3)) with re-
spect to the taxable year covered by the re- nership was controlled by such President spect to the return to which such audit ma-
turn to which such failure relates, (after application of clause (i)) at any time terials relate.’’.
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H9992 CONGRESSIONAL RECORD — HOUSE December 22, 2022
(c) CLERICAL AMENDMENT.—Subchapter A litical parties hold the JCT in the high- This bill, combined with investments
of chapter 78 of such Code is amended by re- est personal and professional esteem. in the IRS that we made as part of the
designating the item relating to section 7613 This examination established the Inflation Reduction Act, will preserve
as an item relating to section 7614 and by in-
precedent for congressional oversight the integrity of the Presidency and our
serting after the item relating to section 7612
the following new item: of Presidential tax compliance. system of tax and ensure that no one in
‘‘Sec. 7613. Examination with respect to b 0945 the country is above the law.
Presidential income tax re- Today’s legislation, I repeat, is not
Four years ago, our committee began about a President, it is about the Pres-
turns.’’.
reviewing the mandatory audit of Pres- idency.
(d) EFFECTIVE DATE.—The amendments
idential tax returns to see how the IRS It is not about being punitive or ma-
made by this subsection shall apply to re-
turns, amendments, and supplements filed was handling the stress of a President licious. And for those on the other side
(and failures to file returns which occur) with complex finances. and those who are witnesses here
after the date of the enactment of this Act The committee expected to find that today, they have worked with me for a
(and to reports and audit materials with re- mandatory examinations were con- long time, and they know what I just
spect to such returns, amendments, supple- ducted promptly and that more staff said is entirely accurate.
ments, and failures). had been dedicated to the program to The bill we consider today, once
The SPEAKER pro tempore. The bill meet the more rigorous demands. I again, is about the integrity of the
shall be debatable for 1 hour, equally would remind all that this morning’s Presidency and the integrity of our tax
divided and controlled by the chair and New York Times—that I read online system.
ranking minority member of the Com- last evening—highlights the fact that Madam Speaker, finally, I include in
mittee on Ways and Means or their re- Barack Obama and Joe Biden both had the RECORD a technical explanation of
spective designees. their tax forms reviewed. the bill prepared by the staff on the
The gentleman from Massachusetts Instead, after years of stonewalling Joint Committee on Taxation, which
(Mr. NEAL) and the gentleman from and litigation that ended at the Su- can be found at https://www.jct.gov/
Texas (Mr. BRADY) each will control 30 preme Court, four Federal court deci- publications/2022/jcx-20–22/
minutes. sions from three courts, our committee Mr. NEAL. Madam Speaker, I urge
The Chair recognizes the gentleman found that for all practical purposes our colleagues to pass this legislation,
from Massachusetts. the mandatory audit program was dor- and for the moment, I reserve the bal-
GENERAL LEAVE mant. It wasn’t just functioning poor- ance of my time.
Mr. NEAL. Madam Speaker, I ask ly; it wasn’t functioning at all. In fact, Mr. BRADY. Madam Speaker, I yield
unanimous consent that all Members the IRS did not start its mandatory au- myself such time as I may consume.
may have 5 legislative days in which to dits until receiving a letter that I sent Madam Speaker, I thank Chairman
revise and extend their remarks and in- requesting a President’s tax forms. NEAL for his leadership of this com-
clude extraneous material on the bill The IRS has failed to administer its mittee and his friendship. You care
that is under consideration. own mandatory audit program policies, about the institution; you care about
The SPEAKER pro tempore. Is there so the best available recourse is for this committee. Your word has always
objection to the request of the gen- Congress to fill this void with legisla- been good, and together our commit-
tleman from Massachusetts? tion that eliminates the IRS’s discre- tees have done good things: banning
There was no objection. tion in the matter. That is precisely surprise medical billing, new trade
Mr. NEAL. Madam Speaker, I yield what we are asking of this institution agreements with Mexico and Canada,
myself such time as I may consume. this morning. I can’t imagine that any- repeated efforts to help people save. It
Madam Speaker, let me quickly lend body, given the controversy of recent has been an honor to serve with you.
my voice to having witnessed a superb days, would be opposed to legislation. Now, if you will excuse me, I intend
legislator, Mr. HOYER, over a long ca- We would require the IRS to publish to peel the bark off this bill in front of
reer, and that is exactly what the gen- the President’s tax returns, audit them us right now.
tleman was and is: a superb legislator. in a timely manner, and keep the Madam Speaker, this bill is a cha-
Madam Speaker, we are here this American public updated on the results rade. It is a flimsy excuse that for
morning to affirm that, in America, we because the President is not an ordi- years has been used to justify the polit-
are a Nation of equal citizens. No per- nary taxpayer. ical targeting of former President
son is above the law. A reminder, our legislation is about Trump.
By doing that, we honor the acknowl- the Presidency, not about a President. This week, Democrats in Congress fi-
edgment of congressional oversight and No other American holds this power, nally accomplished their goal: for the
responsibility. Congress has a responsi- or influence, as the leader of our execu- first time in history making public the
bility that dates to Magna Carta, and I tive branch. full, actual tax returns of a private cit-
am prepared to go back to the Battle of We arrived at this legislation izen. This unprecedented action jeop-
Hastings, if necessary, in 1066 to make through a deliberate and cautious proc- ardizes the right of every American to
the argument that I have just offered. ess, as always. These improved guard- be protected from political targeting
The Ways and Means Committee is rails will provide Americans the assur- by Congress.
entrusted with the oversight of our ance they deserve that our tax code ap- We are told President Trump’s re-
revenue system. The Ways and Means plies evenly and fairly to all of us, no turns must be released in order for the
Committee and staff members all matter how powerful. IRS to conduct its Presidential audits.
honor that very profound tradition. The Ways and Means Committee That is absurd. That is like going to
At the root of it all this morning is oversight staff pursued the facts about the doctor and being told your private
our Federal tax system that funds the mandatory examination procedures medical records must be released in
democracy that we all love and cher- with professionalism and diligence. order to be examined. One has nothing
ish. We rely on voluntary tax compli- They did a great job. I emphasize that to do with the other. And then you
ance from all Americans and perhaps there were no leaks by the committee would quickly realize, someone just
especially the President, who always leading up to this decision to release wants to release your medical records,
should model the highest order of com- our report on the mandatory examina- and any excuse will do.
pliance. tion process. Imagine that, in Wash- Let me be clear: Republicans’ con-
On December 13, 49 years ago this ington for something this complex, no cerns are not whether the President
month, President Richard Nixon asked leaks. should have made his tax returns pub-
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the Ways and Means Committee chair- We adhered carefully and scru- lic as has been tradition, nor about the
man through a letter to have the Joint pulously to the law and resisted en- accuracy of his tax returns, that is for
Committee on Taxation review his tax treaties from the fringe of both polit- the IRS and the taxpayer to determine.
returns. ical parties as we proceeded with great Our concern is that this politically
Let me say something about the patience and deliberation. No leaks as motivated action sets a terrible prece-
Joint Committee on Taxation. Both po- to how we were to move forward. dent that unleashes a dangerous new
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December 22, 2022 CONGRESSIONAL RECORD — HOUSE H9993
political weapon reaching far beyond DEE), a leader on this issue of tax com- like Social Security numbers and bank ac-
any President, and overturns decades pliance. count numbers) for all to see. And quickly
of privacy protections for average Mr. KILDEE. Madam Speaker, I rise too, in the coming days, before the Demo-
crats lose control of the committee to the
Americans that have existed since the in support of this legislation, the Presi-
Republicans on Jan. 3.
Watergate reforms. dential Tax Filings and Audit Trans- Why make the returns public? How does
Our current law was put in place spe- parency Act, legislation that ensures that help Congress figure out whether the
cifically to prevent Presidents and that we protect our tax system and en- IRS auditing process is working? How does it
Members of Congress from targeting sures that it is fair and transparent for further the legitimate oversight goals of the
political enemies through their tax re- all Americans. committee?
turns. Unfortunately, the Supreme As we have heard, the purpose of the Answer: It doesn’t. It turns out the Repub-
Court chose not to intervene to stop licans are right. (This may be the first time
Ways and Means Committee investiga-
the flimsy and admittedly partisan since the Civil War.) As they correctly noted,
tion and the purpose of this legislation this is a politically motivated move to re-
Democrat efforts to target the former is to ensure that no American is above lease information that might harm or em-
President. the law, even the President of the barrass the former president.
Now, as a result, thanks to this United States. In theory, I’m all for embarrassing Trump.
week’s actions, longstanding privacy But shockingly, under the former (With these two caveats: First, no one can
protections for all taxpayers have been President, the IRS was not examining embarrass Trump more than he embarrasses
gutted. the President’s tax returns as required himself, and second, he’s entirely shameless
Going forward, the majority chair- by their own policy as it had for other so he doesn’t really get embarrassed in any
man of the House Ways and Means normal sense of the word.) The ex-president
Presidents before and since. It did not is a dishonest thug who needs to be called to
Committee and the Senate Financial follow its own rules. Because of this,
Committee will have nearly unlimited account for his misbehavior.
there are still glaring questions about But in this particular case, I think the
power to target and make public the whether the former President was abid- Democrats are in the wrong. For one thing,
tax returns of private citizens, political ing by our tax laws. releasing the private tax returns probably
enemies, business and labor leaders, or That is why we needed the informa- won’t shed much light on anything. The New
even the Supreme Court Justices them- tion, and that is why we need this leg- York Times already received leaked details
selves. of more than two decades of Trump’s tax fil-
islation to require the IRS to examine ings and published long stories that
No party in Congress should hold
Presidential returns in a timely and should’ve shocked the world. Billionaire pays
that power. No individual should hold
complete manner. The American peo- less in federal taxes in some years than you
that power to embarrass, harass, or de-
ple must have confidence that our tax and I do! Trump paid no federal income taxes
stroy a private citizen through disclo-
laws apply evenly and justly to every- at all in 10 out of 15 years!
sure of their private tax returns. Furthermore, the Manhattan district at-
After nearly half a century, the polit- one.
Madam Speaker, I thank Chairman torney’s office has many of Trump’s tax re-
ical enemies list is back in Wash- turns as well, and prosecutors can pursue
NEAL for his leadership on this. In pass-
ington, D.C., and it will unleash a cycle cases using the data they uncover.
ing this, we will ensure integrity in our But the main reason I object to posting the
of political retribution in Congress.
Many of us in Congress believed the tax system. returns is that I worry—perhaps quaintly, in
current law was strong enough to pro- Mr. BRADY. Madam Speaker, I in- this day and age—about the continued
tect private citizens against this polit- clude in the RECORD an article from politicization of governmental processes, and
yesterday’s Los Angeles Times con- the continued breaking of established norms,
ical targeting, but it is no longer. That in this case making private tax filings pub-
is frightening. firming the release of tax returns does
nothing to evaluate the IRS auditing lic. I know I’ll get a thousand emails saying
Republicans will continue to fight to ‘‘the Republicans wouldn’t hesitate to do the
protect American taxpayers from this process or to advance any legitimate
same to us’’ and ‘‘if we’re civil and respectful
abuse of power that will surely have se- oversight goal. and always play by Marquess of Queensberry
vere consequences for taxpayers and [From the Los Angeles Times, Dec. 21, 2022] rules while our political opponents continue
democracy for years to come. COLUMN: SHOULD CONGRESS POST TRUMP’S their underhanded tricks, we will always be
We have urged our Democrat friends TAX RETURNS PUBLICLY? I DON’T THINK SO beaten.’’
to turn back because making private There’s certainly some truth to that. But
(By Nicholas Goldberg) there’s truth to the flip side too: If nobody
tax information public will be a regret- Donald Trump should have released his tax plays by the rules, there will soon be no
table stain, both on our committee and returns when he was running for president, rules to play by. When you’re doing some-
on Congress. It will make American and in not doing so he was deceptive, sleazy thing as sensitive and politically explosive
politics even more ugly and divisive. In and in violation of a long-standing tradition as investigating a former president—at a
the long run, we believe every Member that fosters transparency and honesty. He tense time in history when there’s talk of
of Congress will come to regret this. obviously hoped to hide unfavorable infor- civil war and violence is on the rise and bit-
Madam Speaker, we strongly oppose mation from the voters. ter political partisanship is smoldering—it
Despite that, I don’t believe the House makes sense to be careful to respect the es-
this bill today. Not because portions of Ways and Means Committee should release
it doesn’t have merit, some do, but it tablished process, be as honest as possible,
his tax returns to the public now. refrain from unnecessary politicization and
has serious flaws, of course, because it The committee fought a long battle all the not escalate conflict unnecessarily.
didn’t exist 48 hours ago. way to the Supreme Court to obtain copies Among other things, posting Trump’s
And had it been brought forward 4 of the returns. It argued that it needed them taxes seems likely to result in tit-for-tat
years ago, 3 years ago, 2 years ago, as to evaluate the effectiveness of an IRS pro- posting of other people’s private tax returns.
an honest attempt to improve Presi- gram that audits the tax filings of presi- Will we soon be seeing Hunter Biden’s tax re-
dential audits, I am convinced we could dents. turns on the web?
Republicans squawked all the way, saying It’ll also give Republicans some basis for
have found common ground with no
the Democrats who controlled the com- saying that, actually, it is Democrats who go
need to expose private tax returns of mittee were being disingenuous, and that no, low when others go high.
anyone. But not now, not this bill, and no, no, they weren’t seeking to do a legiti- Unsurprisingly, the committee vote was
not this way. mate evaluation—they were just creating a along party lines. Like so much of what goes
Republicans will not support any pretext to get ahold of Trump’s returns for a on in Washington these days.
measure whose only purpose is to pro- humiliating public fishing expedition into If Congress thinks all presidents or presi-
vide cover for the political targeting of what taxes had or hadn’t been paid. dential candidates should release their tax
a private citizen. The courts ultimately ruled that the com- returns for public scrutiny—which I believe
Madam Speaker, I reserve the bal- mittee could have six years of Trump’s fed- is a good idea—it should pass a law that
ance of my time. eral tax returns. That battle ended last mandates that going forward. It should not
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month. find circuitous, pretextual ways of going
Mr. NEAL. Madam Speaker, I still in-
But on Tuesday, the committee voted to do after particular presidents.
tend to say kind things about the rank- something that goes well beyond what’s nec- The returns the Ways and Means Com-
ing member despite peeling the bark essary to evaluate the IRS’ presidential mittee received apparently showed that
off my legislation. audit program: The committee is now going Trump often paid little or nothing in federal
Madam Speaker, I yield 1 minute to to release Trump’s taxes publicly, posting income taxes between 2015 and 2020 despite
the gentleman from Michigan (Mr. KIL- the full returns (minus certain identifiers reporting millions in earnings, thanks to
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H9994 CONGRESSIONAL RECORD — HOUSE December 22, 2022
steep losses elsewhere. That’s similar to They want to know, and I think it is mandate to conduct annual audits of
what the New York Times found in its re- our responsibility to make sure that the President’s tax returns.
porting. they do. This mandatory Presidential audit
The unembarrassable Trump once said in a
debate when Hillary Clinton accused him of Madam Speaker, I strongly support has been in place since 1977. Yet, dur-
not paying much in federal taxes: ‘‘That this legislation. ing Trump’s 4 years in office, only one
makes me smart.’’ Mr. BRADY. Madam Speaker, I yield mandatory audit was even started and
Voters need to know more about the 2 minutes to the gentleman from Penn- none of the audits were completed. The
sources and scope of presidential candidates’ sylvania (Mr. KELLY), the Republican majority of audits weren’t even started
wealth and about potential conflicts of inter- leader of the Select Revenue Measures until Trump left office.
ests.
But posting Trump’s returns at this point Subcommittee. The American people deserve trans-
and under these circumstances and given the Mr. KELLY of Pennsylvania. Madam parency and checks and balances for
arguments that were made to obtain them, Speaker, this phrase keeps coming up the President, the most powerful per-
serves politics much more than trans- that no person is above the law. That is son in the world. The bill before us
parency. true. But, also, no person is denied pro- would ensure the integrity of this audit
Mr. BRADY. Madam Speaker, I yield tection under the law. in Federal statute and show the Amer-
2 minutes to the gentleman from Ne- Why would we wait 4 years? ican public that no one is above the
braska (Mr. SMITH). Why would this come up at this time law. I urge my colleagues to vote
Mr. SMITH of Nebraska. Madam that we have to check the former ‘‘yes.’’
Speaker, if I might, I thank the gen- President of the United States’ tax re- Mr. BRADY. Madam Speaker, I in-
tleman for yielding me time. This is turns? clude in the RECORD one page from the
probably his last time managing a bill, The answer is because we want to Democrats’ own report showing that,
and I thank him for his dedication and make them public. contrary to what we just heard, every
diligence as ranking member. Why do we want to make them pub- single year, tax returns at issue are
Madam Speaker, I rise today in lic? under audit, debunking this claim that
strong opposition to this bill. I think it Because we need to have every single the IRS hasn’t examined the tax re-
is one of the most unnecessarily divi- citizen understand just who this person turn.
sive efforts in modern history. It has is and what is in their tax returns with Notably, the IRS sent a letter to the
been rushed to the floor with no notice, no regard to the protections that are former President notifying him that his tax
no hearing, no markup, and certainly already in place that these kinds of year 2015 return was selected for examina-
no opportunity to amend it. things don’t happen, that they do not tion on April 3, 2019, which is the date the
We are only here as an excuse for Chairman sent the initial request to the IRS
become a political weapon. for the former President’s return informa-
Democrats’ last-minute rush to Yet, now in the very last days of this
weaponize private taxpayer informa- tion and related tax returns.
session, we have decided that this is The designated agents were told by the
tion against their opponents. Much of the most important thing this Con- IRS that two of the entities the Chairman
the oversight of the Presidential audit gress can do. No other President has requested were included in the mandatory
program Democrats claim to have been ever gone through this type of scru- audit program—DJT Holdings LLC and DJT
seeking could have been conducted tiny. Holdings Managing Member LLC (DJTH
without accessing or releasing any- Managing Member). The designated agents
one’s confidential tax information. b 1000 found the below information regarding DJT
The Inspector General and the Joint We keep saying he is not above the Holdings LLC’s date of filing on the tran-
Committee on Taxation could have law. He is not above the law. The truth scripts and selection for examination and
provided an analysis of the start and very little information for DJTH Managing
of it all is, he is not protected by the Member.
completion dates of Presidential audits law because we are going to change the Tax Year, Date Return Filed, Date Se-
without Democrats obtaining or releas- law. We are going to make it a weapon lected for Examination, Designated by IRS
ing confidential tax information. that we can go after. as Mandatory Audit:
The JCT could have provided us an I will just tell you this: The Amer- 2015, October 10, 2016, July 25, 2019, No.
analysis of the efficacy of Presidential ican people continue to lose faith, 2016, October 16, 2017, February 11, 2020, No
audits without Democrats obtaining or trust, and confidence in a system that indication.
releasing the private tax returns. cherry-picks what it decides to go after 2017, October 8, 2018, March 19, 2021, No.
Instead, we are debating a bill which 2018, October 21, 2019, January 28, 2022, No.
and go after in a way that is detri- 2019, October 12, 2020, April 5, 2022, No.
will never be considered in the Senate
mental to the very form of government 2020, February 21, 2022, None, No.
or become law, but solely to paper over
that we have. During the prior Administration, it was
the bad decision that Democrats made
To be here today, talking about this, clear that the mandatory audit program was
only two nights ago.
Let’s defeat this bill today and start in the last hours of this session, has not a priority and was not provided with the
nothing to do with what is good for the resources needed to ensure compliance by
over in January with a bipartisan ef- the former President. An internal IRS memo
fort to ensure the Presidential audit American people. It is a political hit
job. It is sad and, especially in this age, stated: ‘‘With over 400 flow-thru returns re-
program is working as intended, mak- ported on the Form 1040, it is not possible to
ing sure the President and his family for the Ways and Means to be doing obtain the resources available to examine all
are following the law, without rushing this at the end of the year? Horrible. potential issues.’’ The designated agents
to cancel anyone’s 6103 protections. Mr. NEAL. Madam Speaker, we were found that the following issues, among oth-
Mr. NEAL. Madam Speaker, a re- not granted this information until the ers, warranted examination by the IRS:
minder, 9 out of the last 10 Presidents Supreme Court ruled on November 23, Charitable contributions—whether the 2015
and we did not pursue this legislation conservation easement deduction of $21 mil-
of the United States have publicly of- lion and other large donations reported on
fered their tax forms. at the last minute. We went through
the regular order here, indeed, with the the Schedule A were supported by required
Madam Speaker, I yield 1 minute to substantiation.
the gentleman from Illinois (Mr. gentlewoman from California, who did Verification of Net Operating Loss Carry-
DANNY K. DAVIS), one of the leaders on a great job on this. She represented the over Schedule—whether the amount of net
this issue. committee at the Rules Committee operating loss carryover in 2015 of $105,157,825
Mr. DANNY K. DAVIS of Illinois. session yesterday. and future years was proper.
Madam Speaker, I thank the chairman Madam Speaker, I yield 1 minute to Unreimbursed partnership/S corporation
for putting this bill together. the gentlewoman from California (Ms. expenses—whether the terms of the partner-
We live in a country that is governed CHU). ship agreements supported unreimbursed ex-
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Ms. CHU. Madam Speaker, I rise pense deductions totaling $27 million over
by a Constitution, laws, rules, and reg-
six years.
ulations. There are no exemptions, today in strong support of H.R. 9640,
Related party loans—whether loans made
there are no people who could be let off the Presidential Tax Filings and Audit to the former President’s children are loans
because of a position that they hold. Transparency Act of 2022. or disguised gifts that could trigger gift tax.
Tradition has it that we have seen This week, I was shocked to find that Cost of goods sold deductions by DJT Hold-
the public is desirous of information. the IRS did not comply with its own ings—whether these deductions of about
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December 22, 2022 CONGRESSIONAL RECORD — HOUSE H9995
$126.5 million over five years is appropriate This was another example where you notes that because Ways and Means
when it is not clear what DJT Holdings is had to pass something before you know Democrats did not pursue the Presi-
selling from the face of the return. what is in it. That is what Pelosi has dential audits of any of the other eight
LFB Acquisition LLC—whether there is
any support for changes in the management
done this entire Congress. That is ex- Presidents in that system, that the
fees and general and administrative expenses actly what the Ways and Means Demo- committee undermines their own credi-
of LFB Acquisition that were significantly crats did. They have charted a new ter- bility by releasing returns outside the
higher in 2017 ($1.9 million and $2.8 million, ritory for the Ways and Means Com- context of a comprehensive review, an
respectively) than 2016 ($750,000 and $549,000, mittee. honest review of the Presidential audit
respectively) and 2018 ($707,000 and $570,000, It is the oldest committee in Con- program.
respectively). gress. It is supposed to be the most bi- [From Chicago–Kent Law Review, April 1999]
Mr. BRADY. Madam Speaker, I yield partisan committee in Congress. But I.R.C. 6103: LET’S GET TO THE SOURCE OF THE
5 minutes to the gentleman from Mis- they ignited a new political tool, that PROBLEM
souri (Mr. SMITH), the Republican lead- future Congresses will now utilize. (By Mark Berggren)
er of the Budget Committee. I have traveled all over the country,
Mr. SMITH of Missouri. Madam INTRODUCTION
42 States just this year alone, and one
Speaker, we are 12 days, 12 days until thing that constantly kept coming up Each year, millions of taxpayers in the
the Democrat majority does not exist. United States voluntarily disclose the most
to me is, Congressman, look into Presi-
In 13 days, the Republican majority intimate details of their private lives to the
dent Biden’s family and how they have Internal Revenue Service (‘‘IRS’’). A govern-
will be in charge. been enriched by his position. ment official can glean, among other things,
Americans are facing the highest In fact, banks have flagged over 150 a taxpayer’s name, social security number,
spike in prices in 40 years because of red flags to Treasury. These are sus- marital status, income, and religious and po-
the one-party Democrat rule in Wash- picious activity reports. Usually, it is litical affiliations from a tax return’s at-
ington, because of their reckless spend- because they believe there is fraud or tachments and completed schedules. Despite
ing. money laundering, and this is the the plethora of private information supplied
The Ways and Means Committee is Biden family bank accounts. to the IRS, prior to the enactment of the Tax
the committee that affects the econ- What about the fact that foreign gov- Reform Act of 1976, Internal Revenue Code
omy more than any committee in all of (‘‘I.R.C.’’) § 6103 stated that a taxpayer’s tax
ernments are paying to have their prin-
return was a ‘‘public record’’ and as such was
Congress. What do the House Demo- cipals in the same room as Joe Biden? ‘‘open to inspection only upon order of the
crats feel like their last 12 days, their Or the sale of U.S. natural gas to President and under rules and regulations
biggest priority is not solving issues af- China, of which the Bidens held a 10 prescribed by the Secretary or his delegate
fecting working-class Americans, but percent equity stake, or business plans and approved by the President.’’
issues targeting their main political to sell one of the largest sources of co- The lack of protection afforded to returns
opponents. balt for electric vehicles to China, and and return information resulted in the wide-
This legislation is only cover for $11 million made from Hunter Biden’s spread misuse of what taxpayers believed
what they have been campaigning on was confidential information. These abuses
‘‘work’’ with a Ukraine firm and a Chi-
for years, and that is, to get Trump’s took the forms of the unauthorized use of
nese businessman. tax information for political purposes by
tax returns. Like I said, over 150 red flags or sus- presidential administrations and the author-
Let me tell you, if you don’t believe picious activity reports filed by banks. ized use of tax information by governmental
me now, this is called the mandatory The SPEAKER pro tempore. The agencies other than the IRS. However, it was
audit program. It is about auditing all time of the gentleman has expired. not until the Watergate scandal that these
current and former Presidents to make Members are reminded to refrain governmental abuses were thrust into the
sure their tax returns are audited. But from engaging in personalities toward public limelight. The Watergate investiga-
the chairman of this committee only the President. tion led to allegations that President Nixon
requested how the mandatory audit Mr. NEAL. Madam Speaker, I did in- had used return information for unauthor-
program has worked for one President, dicate, I think, perhaps earlier—maybe ized purposes and sought to use IRS audits
and investigations for political purposes.
one, and it was a Republican President. the gentleman was not here—that Mr.
In response to these misuses of tax infor-
His name was Donald Trump. Obama and Mr. Biden both have had mation and their potential effect on the vol-
I asked, on Tuesday, did you request their tax forms audited. The majority untary assessment system, Congress amend-
a mandatory audit review process on staff has offered the minority staff, ed I.R.C. § 6103. The amended version of § 6103
Joe Biden? No. who I have great regard for, the oppor- states that return and return information
Did you request one on Obama? No. tunity to participate in the redaction (‘‘tax information’’) shall be confidential and
Clinton? No. Bush? No. Carter? No. But process. They chose not to. shall not be disclosed except in thirteen spe-
yes, only Trump. Madam Speaker, I yield 1 minute to cific circumstances. Violations of this prohi-
This is a cover for their political ob- the gentleman from Pennsylvania (Mr. bition may result in criminal sanctions
jective, and that is to target their po- under § 7213 and civil sanctions under § 7431.
EVANS), another leader on the issue of
These necessary amendments, however,
litical opponents. tax compliance. have not silenced the controversy sur-
We have heard over and over that no Mr. EVANS. Madam Speaker, I rise rounding § 6103. Section 6103’s thirteen excep-
one is above the law; that includes ev- today to strongly support this legisla- tions do not contain an exception for tax in-
eryone in this Chamber. tion. formation that is part of a public record.
On Tuesday, when we sat in this I am proud to serve on the Ways and This omission forced several of the Federal
markup, I raised the point, how can Means Committee which, under the Courts of Appeal to consider the question of
you release the full tax returns, with chairman’s strong leadership, oversees whether an authorized disclosure of tax in-
all of the private personal information and protects our Nation’s tax code. Tax formation that subsequently becomes part of
of the private citizens, their Social Se- fairness is a top priority for me and the a public record loses its § 6103 protection. In
curity number, children’s Social Secu- order to resolve this question, the Federal
Democratic members of the Ways and Courts of Appeal have adopted different ap-
rity numbers? And I said, we need an Means Committee. proaches to the problem. The Sixth and
amendment to redact that information. The chairman’s legislation sends a Ninth Circuits look to see if the disclosed
I was told, we are not going to vote on real message of fairness, something we tax information has lost its confidentiality.
amendments. haven’t seen before. I encourage all my Based on this analysis, these circuits reason
But everyone says that no one is colleagues to support this legislation. that tax information that is part of a public
above the law. We were told good faith, Mr. BRADY. Madam Speaker, I record is no longer confidential and, thus,
good faith, would redact the full tran- would note that our professional staff loses its § 6103 protection. In contrast to this
scripts, and it would be decided by the was ready to join in redaction; how- approach, the Fourth and Tenth Circuits
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look at the literal language of § 6103. Because
majority staff. ever, we were forced to prepare for this
§ 6103 has no public records exception to its
Has the minority staff been able to floor action and offered to do that to- nondisclosure norm, these circuits conclude
participate in it? No. We don’t even gether after we were done this morn- that tax information in a public record is
know what the final documents of the ing. still protected by § 6103 and any subsequent
tax returns that are going to be re- Madam Speaker, I include in the disclosures of that information violate § 6103.
leased, what they are going to look at. RECORD a recent legal journal that Not to be outdone, the Seventh and Fifth
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H9996 CONGRESSIONAL RECORD — HOUSE December 22, 2022
Circuits have also considered the issue. Another point, the Presidential man- Mr. BRADY. Madam Speaker, I yield
These circuits focus on the source of the in- datory audit process is completely sep- myself 20 seconds to note that every
formation disclosed. If the disclosure is arate from the voluntary release of tax year of President Trump’s tax returns
taken directly from a public record, the dis-
returns done by seven of the last nine are under audit.
closure does not contain tax information as
statutorily defined and § 6103 is not violated. Presidents. Madam Speaker, I include in the
However, if the disclosure comes directly Democrats have supercharged the RECORD an article explaining the pur-
from tax information, then § 6103 is violated IRS weapon to not only go after polit- pose of the taxpayer privacy law the
regardless of whether the disclosure is also ical enemies, but their spouses and Democrats have dismantled this week,
part of a public record. minor children, too. Minor children exposing all Americans to political at-
The resolution of this issue has far-reach- aren’t even exempt from the Demo- tack via tax information.
ing implications if one considers the an- crats’ desire to take down their oppo- [From the Lawfare, Dec. 2, 2022]
swer’s potential effect on taxpayer compli- nents. HOUSE DEMOCRATS CAN RELEASE TRUMP’S
ance. If courts create judicial exceptions to Regardless of one’s political pref- TAX RETURNS. BUT SHOULD THEY?
§ 6103, taxpayers may not comply with tax
laws because their tax information will not
erences or attitudes toward a former (By Daniel J. Hemel)
be protected from governmental abuse. On President, every American should be Now that a House committee has obtained
the other hand, if the IRS is prevented from vehemently opposed to this un-Amer- access to six years of former President
publicizing any tax information taken from ican attack on privacy, and I urge my Trump’s tax returns, congressional Demo-
any source, it may be unable to deter non- colleagues to vote ‘‘no.’’ crats face an easy question and a harder one.
compliance. The legislative history of § 6103 Mr. NEAL. Madam Speaker, the The easy question is whether, as a matter
indicates that Congress was aware of these former Commissioner of the IRS has of law, the House Ways and Means Com-
concerns and sought to balance them in § 6103 mittee—which gained access to the former
indicated in the last 24 hours that he
in order to maximize taxpayer compliance. president’s tax filings after the Supreme
had no idea as to how the actual audit Court dismissed Trump’s last-ditch bid to
However, both § 6103 and its legislative his- of a President’s forms played out. That
tory are silent as to whether tax information block the Internal Revenue Service from
that is part of a public record loses its § 6103
is not from me; that is from the public handing over the documents—can make
protection. Thus, a uniform interpretation of record. Trump’s returns public before Republicans
§ 6103 is needed not simply for uniformity’s Madam Speaker, I yield 11⁄2 minutes take control of the chamber on Jan. 3. The
sake, but for the effect on taxpayer compli- to the gentleman from California (Mr. answer to that question is straightforwardly
ance. PANETTA) who has had a profound in- yes.
This note explores each circuit’s approach terest in this issue. The harder question is whether, as a nor-
to the public records problem and its pos- Mr. PANETTA. Madam Speaker, let mative matter, the committee ought to
sible effect on taxpayer compliance. Part I make Trump’s returns public in the waning
me start off by expressing my grati- weeks of the Democratic majority.
provides the history of § 6103 with an empha- tude for Chairman NEAL, for his seri-
sis on the legislative purpose behind the 1976 On the one hand, Trump’s tax filings
ousness, his sincerity, and his solem- should have seen the light of day long ago.
amendments to § 6103. Part II outlines the
split in the circuits according to the three nity in his leadership in the Ways and Trump should have released his returns vol-
approaches the circuits have taken: the con- Means Committee and in the way he untarily—as every elected president since
fidentiality approach, the disclosure ap- conducted this request and release of Richard Nixon has. The Trump administra-
proach, and the source approach. Because the former President’s tax returns and tion should have allowed the IRS to hand the
the Fifth Circuit’s recent decision is the the writing of this legislation before president’s tax returns over to the House
most comprehensive analysis of the public Ways and Means Committee when that pan-
us. el’s chair, Rep. Richard Neal (D–Mass.), re-
record disclosure dilemma to date, this note Because of him, throughout this od-
discusses its opinion in detail. In Part III, quested those documents in April 2019. And
yssey, the members of the Ways and the federal judiciary shouldn’t have allowed
the note critiques each approach in light of Means Committee always knew and
the legislative and political history behind Trump to stall the release of his returns for
§ 6103. It concludes that the ‘‘source’’ ap-
felt the gravity, the implications of three and a half years through litigation.
proach of the Seventh and Fifth Circuits is what it meant to release an individ- On the other hand, the Ways and Means
ual’s tax returns. Committee has maintained throughout the
the best approach because it effectuates the
In fact, prior to this weekend, which litigation over Trump’s tax returns—which
purpose behind § 6103 without imposing a ju-
was prior to my review of the former culminated with last week’s Supreme Court
dicially created exception on § 6103.
decision—that it is seeking the documents as
Mr. BRADY. Madam Speaker, I yield President’s tax returns, I admit, I had
part of its plan to review the IRS’s presi-
3 minutes to the gentleman from Kan- no intent on voting to release them. dential audit program. (The presidential
sas (Mr. ESTES). However, that changed. That changed audit program is the procedure—mentioned
MR. ESTES. Madam Speaker, I once we were able to obtain the re- in an IRS manual but not codified in any
thank my friend from Texas for yield- turns, based on a valid legislative pur- statute or regulation—by which the IRS ex-
ing. pose and confirmed by the Supreme amines individual tax returns filed by the
Madam Speaker, what a shameful Court, go through the returns, and see president and vice president each year.) Any
way for the majority to end their reck- the complete failure of the IRS when it review of the presidential audit program
comes to their Presidential audit pro- that starts now and ends when the GOP
less tenure in House leadership. takes control of the House in January would
Today, we are debating and voting on gram, a program that is absolutely
be slapdash and superficial. If Democrats on
rushed bills that will cost Americans necessary to ensure that the world’s the House Ways and Means Committee
trillions of dollars, expand the Federal most important public servant is abid- rushed to release Trump’s returns in the
government, and eviscerate personal ing by the law, paying his or her taxes lameduck session—without conducting the
privacy. like you and me, and free from any comprehensive review of the presidential
The timing of this atrocious bill is an conflicts of interest. audit program that they promised—it would
assault on the institution and further But clearly, the IRS doesn’t appre- look like their stated motive for seeking the
undermines the public trust in the ciate, nor does it prioritize the impor- documents was indeed, as Trump has alleged,
tance of this program, especially dur- pretextual.
United States House of Representatives Fortunately, the Senate Finance Com-
and Federal agencies. ing the last administration because, as mittee—which will remain under Democratic
Let us be clear: This bill has one pur- applied to the former President, not leadership in the next Congress—has both
pose, to help the majority party justify one audit was completed, despite what the resources and the apparent inclination to
their prejudiced release of personal and the President said to the American conduct the comprehensive review of the
private data of the former President, public. presidential audit program that House
his wife, and his 16-year-old son. That is why I support this legisla- Democrats initially set out to undertake. So
The supporters of this bill claim that tion, so that any President’s personal even if the House Ways and Means Com-
releasing personal tax returns is need- and business tax returns are audited mittee doesn’t release Trump’s tax returns
dlhill on DSK120RN23PROD with HOUSE
this month, the likely consequence is not
ed to prove the Presidential mandatory and made public, and we are aware of
that Trump’s returns will remain under
audit process works. It does not. those returns that are audited. wraps forever. The Senate Finance Com-
Congress should oversee the Presi- I am proud to say that under the mittee will be able to obtain the returns
dential mandatory audit process to en- leadership and seriousness of Chairman itself, and that committee then can release
sure it does work correctly; but this in- NEAL, now Congress needs to do its job return information that is relevant to its re-
vasion of privacy does not do that. and pass H.R. 9640. view of the presidential audit program.
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December 22, 2022 CONGRESSIONAL RECORD — HOUSE H9997
Full disclosure: I’ve been advocating for McFadden wrote, but the House Ways and Congress,’’ Neal’s April 2019 request mani-
the release of President Trump’s tax infor- Means Committee has the ‘‘right to do so.’’ festly stated a legitimate basis: so that his
mation since April 2017, when I suggested in And if the House Ways and Means Com- committee could conduct oversight of the
a Washington Post op-ed and a Yale Law mittee exercises that right with respect to IRS’s presidential audit program and, if
Journal Forum article that New York could Trump’s returns, its action wouldn’t be un- needed, consider legislative reforms related
enact a law requiring the release of Trump’s precedented: In 2014, the House Ways and to presidential audits.
state tax filings. I’ve advised state law- Means Committee published return informa- Third, the litigation over Neal’s April 2019
makers in New York on strategies to make tion regarding 51 taxpayers as part of its in- request shouldn’t have dragged on for as long
Trump’s tax returns public. I’ve criticized vestigation into allegations that the IRS had as it did. It was nearly three and a half years
House Ways and Means Chairman Neal for discriminated against conservative nonprofit ago—in July 2019—when the House Ways and
acting too slowly to obtain Trump’s returns. organizations seeking tax exempt status. Means Committee first asked a D.C. federal
So I’m no apologist for Trump’s tax secrecy. In the definitive scholarly treatment of district court to order the IRS to hand over
Still, it’s important that Democrats on the Section 6103(f), longtime University of Vir- Trump’s returns. The lengthy delay in re-
House Ways and Means Committee remain ginia law professor George Yin, who served solving that litigation meant that Trump
true to their word. Chairman Neal said his as chief of staff of the Joint Committee on could effectively evade congressional over-
committee needed Trump’s tax returns to Taxation from 2003 to 2005, concludes that sight of the presidential audit program for
evaluate the extent to which the IRS audits the choice to allow the three tax committees the duration of his term. Fault for the delay
and enforces federal tax laws against the to publish private tax information was a lies at the feet of multiple people-and Neal
president. To turn around now and release ‘‘conscious decision’’ by Congress. Prior to himself bears some culpability for waiting
Trump’s returns—outside the context of a 1976, Yin explains, the president—along with until April 2019 to submit his request and
thorough evaluation of the IRS’s presi- the three congressional tax committees—had until July 2019 to file his lawsuit rather than
dential audit program—would make the stat- statutory authority to make return informa- seeking the returns immediately after
ed rationale look much like a head fake. tion public. A 1976 amendment eliminated Democrats took control of the House in Jan-
That would seem especially gratuitous given the president’s authority to publicize return uary of that year. However one allocates
that the Senate Finance Committee stands information but preserved the power of the blame, though, it shouldn’t take three and a
ready, willing, and able to carry out its own three tax committees. ‘‘Congress no doubt half years for the federal courts to confirm
review of the presidential audit program. felt compelled in 1976 to preserve some out- that the word ‘‘shall’’ in Section 6103(f) real-
let for Congressional disclosures to the pub- ly means ‘‘shall.’’
THE EASY QUESTION: CAN HOUSE DEMOCRATS But here we are in December 2022, and over
MAKE TRUMP’S TAX RETURNS PUBLIC? lic,’’ Yin writes, and it ‘‘was natural to give
the course of the three-and-a-half-year fight
The law is clear that the House Ways and this authority to the tax committees.’’
over Trump’s returns, Neal and other mem-
On top of all this, the Speech and Debate
Means Committee can now make Trump’s bers of the House Ways and Means Com-
Clause immunizes lawmakers from liability
tax returns public if a majority of the com- mittee made several statements that con-
for statements they make in committee and
mittee members vote to do so. strain their options now. In the initial April
on the House or Senate floor. So even if it
The relevant statute, Section 6103(f) of the 2019 letter requesting Trump’s returns, Neal
weren’t for Section 6103(f)(4), a Ways and
Internal Revenue Code, instructs the IRS to said his committee needed the documents
Means Committee member could—without
release otherwise-confidential tax returns or ‘‘to determine the scope’’ of the IRS’s audit
legal consequence—read Trump’s tax returns
return information to three congressional of the president ‘‘and whether it includes a
aloud, line by line, with the C–SPAN cam-
tax committees—the Senate Finance Com- review of underlying business activities re-
eras rolling. But House Democrats don’t
mittee, the House Ways and Means Com- quired to be reported on the individual in-
need to rely on constitutional super-immu-
mittee, and the Joint Committee on Tax- come tax return.’’ As recently as last month,
nity here: The relevant statutory provisions
ation—upon written request from the chair the Ways and Means Committee told the Su-
clearly empower the Ways and Means Com-
of any of those panels. The statute also in- preme Court that its document request ‘‘is
mittee to enter Trump’s tax returns into the
structs the IRS to release returns or return well-tailored to illuminating how the IRS
public domain.
information to other congressional commit- conducted any audits of Mr. Trump while he
tees under a narrower set of circumstances. THE HARD QUESTION: SHOULD HOUSE DEMO- was President and whether reforms are need-
The key language regarding the receiving CRATS MAKE TRUMP’S TAX RETURNS PUBLIC? ed to enhance the IRS’s ability to audit
committee’s confidentiality obligations lies Before delving into the normative question Presidents in the future.’’ Throughout the
in Section 6103(f)(4). That paragraph says of whether the House Ways and Means Com- litigation, Neal and the House Ways and
that any return or return information ob- mittee ought to publish Trump’s tax returns, Means Committee adamantly denied that
tained by the Senate Finance Committee, let’s clear three points out of the way. ‘‘the request is driven by exposure solely for
House Ways and Means Committee, or Joint First, presidents ought to release their tax the sake of exposure’’ (as Trump had ar-
Committee on Taxation ‘‘may be submitted returns. Disclosure of presidential tax re- gued). In a June 2021 letter to Treasury Sec-
by the committee to the Senate or the House turns helps to dispel the pernicious notion retary Janet Yellen and IRS Commissioner
of Representatives, or to both.’’ It goes on to that taxpaying is only for the ‘‘little peo- Charles Rettig, Neal put it succinctly:
say that any return or return information ple.’’ Disclosure also helps voters and law- ‘‘There have been claims’’—including from
obtained by another committee ‘‘may be sub- makers evaluate presidential conflicts of in- Trump himself—‘‘that the true and sole pur-
mitted by the committee to the Senate or terest (for example, by revealing whether pose of the Committee’s inquiry here is to
the House of Representatives, or to both, ex- presidents would benefit personally from expose President Trump’s tax returns. These
cept that any return or return information their administrations’ tax proposals). Fi- claims are wrong.’’
which can be associated with, or otherwise nally, disclosure serves as a check on im- Plainly, the House Ways and Means Com-
identify, directly or indirectly, a particular proper presidential influence over the IRS. mittee is not going to be able to carry out a
taxpayer, shall be furnished to the Senate or By virtue of their position at the apex of the thorough evaluation of the IRS ’s presi-
the House of Representatives only when sit- executive branch, presidents are the nation’s dential audit program in the four and a half
ting in closed executive session unless such tax enforcers-in-chief, but they are also tax- weeks between now and the GOP takeover.
taxpayer otherwise consents in writing to payers against whom the federal tax laws The committee’s document request is exten-
such disclosure’’ (emphasis added). may be enforced. Disclosure helps to reduce sive: It has asked for returns filed by Trump
Some textualist judges and justices are the risk that presidents will exploit their and seven of his business entities from tax
fond of the Latin phrase ‘‘expressio unius est dual roles to their own pecuniary advantage. years 2015 through 2020, a status report for
exclusio alterius’’: the expression of one Second, the Trump administration should each audit, and administrative files such as
thing is the exclusion of the other. But one have allowed the IRS to release Trump’s tax examiner workpapers associated with each of
doesn’t need to be a textualist—or a classi- returns to the House Ways and Means Com- the Trump returns. With competing demands
cist—to recognize the importance of the con- mittee when Chairman Neal requested those for the attention of committee members and
trast between the two submission provisions. returns in April 2019. Section 6103(f)’s in- staffers (including a Dec. 16 deadline to avert
Absent the taxpayer’s consent, other com- structions are clear: ‘‘Upon written request a government shutdown), reviewing those
mittees can submit returns to the full Sen- from the chairman of the Committee on documents may consume the better part of
ate or House ‘‘only when sitting in closed ex- Ways and Means’’ or the chair of the other the next four and a half weeks. But even
ecutive session.’’ The Senate Finance Com- congressional tax panels, the treasury sec- after the committee reviews all those docu-
mittee, House Ways and Means Committee, retary (or the IRS commissioner as the sec- ments, it will still need more information
and Joint Committee on Taxation can sub- retary’s delegee) ‘‘shall furnish such com- before it can complete the comprehensive as-
mit returns to the full Senate or House with- mittee with any return or return informa- sessment of the presidential audit program
dlhill on DSK120RN23PROD with HOUSE
out condition. tion specified in such request’’ (emphasis that it has promised.
Judge Trevor McFadden of the U.S. Dis- added). The statute makes no exception for For example, the committee will need to
trict Court for the District of Columbia cases in which disclosure might embarrass know how the IRS’s handling of items on
reached the same conclusion in his December the president. And while case law suggests Trump’s tax returns compares to the serv-
2021 decision rejecting Trump’s bid to block that the executive branch may reject an in- ice’s treatment of similar items on returns
the IRS from releasing his returns. ‘‘It might formation request from Congress if the re- filed by other high-net-worth business own-
not be right or wise to publish the returns,’’ quest does not further a ‘‘legitimate task of ers who weren’t president of the United
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H9998 CONGRESSIONAL RECORD — HOUSE December 22, 2022
States. If the IRS allowed Trump to claim an Section 6103(f)(4) also allows Neal, as chair As our colleagues on the other side of
inflated charitable contribution deduction of the House Ways and Means Committee, to the aisle have chipped away at the
for a conservation easement at his golf appoint agents to examine the returns that funding for the IRS, their talent pool
course in Westchester County, New York, is he has obtained through his request. In the-
has shrunk. They have been unable to
that because examiners gave special treat- ory, Neal could appoint Senate Finance
ment to Trump, or is it because the service Committee staffers—or Chairman Wyden retain the kind of tax and financial ex-
generally lacks the resources to challenge himself—as the House committee’s agents. perts that are actually needed to re-
conservation easement appraisals? The com- But Neal’s GOP successor as House Ways and view the complex tax returns of some
mittee also will likely need to hear testi- Means chair could revoke that appointment, of the wealthiest.
mony from IRS examiners involved in the ending the Senate’s inquiry in midstream. Meanwhile, those on the lower in-
presidential audit program. Did they person- Thus, the better course of action is clearly come spectrum, especially those with
ally experience improper political influence? for Wyden to issue his own written request children who claim the earned income
And the committee will need to compare the for the returns on the Senate Finance Com-
tax credit, are more likely to be au-
audits of Trump’s returns to audits of other mittee’s behalf.
presidents and vice presidents. For example, In sum, even as the window closes for the dited. In fact, in reports from our com-
when Joe Biden became president, did the House Ways and Means Committee to con- mittee, five times more likely to be au-
IRS go back and review Biden’s aggressive duct a comprehensive review of the presi- dited are those individuals on the low-
use of a self-employment tax loophole to dential audit program, Congress still can income spectrum than the most
save hundreds of thousands of dollars on his comb through Trump’s tax returns and de- wealthy.
and his spouse Jill’s 2017 and 2018 returns? termine whether the IRS fairly and fully au- The evidence is clear: Congress must
While Biden—unlike Trump—released his re- dited the former president. It would be in a step in. This is why this legislation
turns voluntarily, we don’t know what hap- different chamber of Congress—the Senate,
not the House—but Trump would nonethe-
must be passed.
pened to those filings after they entered the
IRS audit vortex. less be subject to legislative branch scrutiny. Madam Speaker, I urge my col-
To be sure, the House Ways and Means Hopefully, House Democrats will recognize leagues to vote ‘‘aye’’ on this measure
Committee could begin its review of the that deferring to their Senate colleagues is and to put the confidence of the Amer-
presidential audit program now and then re- preferable to reneging on their own word and ican people in our tax system once
lease everything it has when the clock publishing Trump’s returns outside the con- again.
strikes noon on Jan. 3, like a test-taking text of the presidential audit program review Mr. BRADY. Madam Speaker, I in-
student who drops her pencil mid-sentence that they promised. If, instead, House Demo-
clude in the RECORD an August 2, 2022,
when the proctor says ‘‘time’s up.’’ Trump’s crats release the returns now, Trump and his
tax returns and additional information col- supporters will charge Democrats with du- blog post from the Committee on Ways
lected by the committee would then enter plicity for saying one thing in litigation and and Means titled: ‘‘New Schumer-
the public domain, allowing journalists and doing another thing afterward—and the Manchin Bill Will Supercharge Long
others to probe further. If Neal and the charge won’t be entirely baseless. That History of IRS Abuses.’’
House Ways and Means Committee had said would, perversely, allow Trump to transform NEW SCHUMER-MANCHIN BILL WILL SUPER-
all along that their purpose was to vindicate the matter of his tax returns from a political CHARGE LONG HISTORY OF IRS ABUSES, AU-
the principle of presidential tax trans- vulnerability for him to a potential liability GUST 2, 2022.
parency using the powers at their disposal for Democrats. And beyond questions of po-
Despite a long history of IRS abuses,
under Section 6103(f), perhaps that course of litical strategy, promise-keeping is—of
Democrats have revived their proposal to
action would be justified. Indeed, releasing course—an important value in itself.
send 87,000 new IRS agents after you and
Trump’s tax returns for the sake of releasing So yes, presidents should release their tax
your family-owned business on the belief
Trump’s tax returns might not be such a bad returns, but that doesn’t release House
that everyone is a tax cheat. The IRS has al-
thing—given all the arguments for presi- Democrats from the avowals about their mo-
ready been targeting lower and middle in-
dential tax transparency outlined above. tives that they have made since 2019. In their
come earners, yet Democrats want to hire
Yet Neal and the House Ways and Means last weeks in the majority, House Democrats
new IRS agents to audit individuals and
Committee insisted all along that their mo- have another opportunity to demonstrate
small businesses. They’ve also promised to
tive was not exposure for the sake of expo- why they deserve the nation’s trust. They
revive their invasive bank surveillance
sure. That was a strategically wise thing to should seize it—even if that means those of
scheme.
say for litigation purposes, but the state- us who have been waiting for years to know
ment circumscribes what they can (or, at what’s buried in Trump’s tax returns might DEMOCRATS WANT TO INCREASE AUDITS FOR ALL
least, should) do next. Neal and the House have to wait a little longer. INDIVIDUALS BY MORE THAN 1.2 MILLION PER
Ways and Means Committee would under- YEAR:
Mr. BRADY. Madam Speaker, I re-
mine their own credibility—and could be serve the balance of my time. A Senate Finance Committee analysis
seen as hoodwinking the courts and the pub- shows the $45.6 billion for ‘‘enforcement’’
lic—if they proceeded to release the returns b 1015 would ‘‘predominantly hit taxpayers who
outside the context of a comprehensive re- Mr. NEAL. Madam Speaker, I yield have low (or very low) Adjusted Gross In-
view of the presidential audit program. come. Nothing in the proposal would change
11⁄2 minutes to the gentleman from Ne- that fact.’’
CAN THE SENATE TAKE OVER?
vada (Mr. HORSFORD), who has been a Nearly half of the audits would hit Ameri-
Enter stage left: the Senate Finance Com- leader on this issue and gave one of the cans making $75,000 per year or less.
mittee. While the Republicans who take con- most moving addresses as the caucus Low-income taxpayers making up to
trol of the House Ways and Means Com-
mittee in January are exceedingly unlikely
ensued. $25,000 per year would see more audits too.
Mr. HORSFORD. Madam Speaker, I Despite a clear need for greater taxpayer
to continue the Democrats’ inquiry, the Sen-
thank the distinguished chairman, Mr. customer service amidst a historic tax re-
ate Finance Committee under the leadership
NEAL, for yielding time and for leading turn backlog, only $3.2 billion of Democrats’
of Chairman Ron Wyden (D–Ore.) is quite ca-
$80 billion is earmarked for that purpose.
pable of conducting the comprehensive re- this important legislation. I also thank
Supercharging the IRS will lay the ground-
view of the presidential audit program that him for the opportunity to serve on work for the monitoring the Biden Adminis-
House Democrats won’t be able to complete. this important committee. tration has pledged to impose. Top Biden of-
Wyden will have to send his own written re- I also thank the ranking member for ficials have made clear they have not given
quest to the IRS for Trump’s returns, but always showing respect in our delibera- up on implementing IRS bank surveillance.
this shouldn’t be much more than a for-
mality: Wyden could send the request this
tions. All the best to you in your fu- OVERLY BROAD IRS TARGETING SPANNING DEC-
morning, and the IRS could send the docu- ture deliberations. ADES HAS CLAIMED MANY VICTIMS, AND DEMO-
ments back this afternoon. There is no re- Madam Speaker, I rise today in sup- CRATS ARE TRYING TO REVIVE IT.
quirement that Wyden or the IRS even in- port of H.R. 9640, the Presidential Tax Former IRS official Lois Lerner apologized
form Trump of the request before the IRS Filings and Audit Transparency Act of in 2013 that Tea Party groups and other
fulfills it. By the time Trump could file a 2022. groups had been targeted for audits of their
lawsuit to stop the IRS from complying, As the chair has said, since 1977, the applications for tax-exemption, which effec-
Wyden already would have the documents in IRS adopted a policy of conducting tively delayed that status until they could
dlhill on DSK120RN23PROD with HOUSE
hand. In any event, a lawsuit by Trump to mandatory audits on the President no longer take effective part in the 2012 elec-
stop the IRS from fulfilling Wyden’s request tion. The Treasury Inspector General found
while they are in office as a check on
would be frivolous given the D.C. Circuit’s that ‘‘Inappropriate Criteria Were Used to
decision resolving the issue in the House liti- their power. Disturbingly, our com- Identify Tax-Exempt Applications for Re-
gation—and almost certainly would be dis- mittee found that the IRS had all but view back in 2013.
missed much more quickly than Trump’s given up and ceased this program under In 1998, the Waslington Post reported that
earlier bid to block the House. the previous administration. ‘‘An Oklahoma tax-return preparer, a Texas
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December 22, 2022 CONGRESSIONAL RECORD — HOUSE H9999
oilman and a Virginia restaurateur told law- Another audit in 2019 found that the IRS Trump when he had been President. In
makers how raiding parties of armed agents wasted millions of dollars on software li- fact, we have found and believe that at
from the IRS Criminal Investigation Divi- censes it purchased but never used due to one time he paid zero.
sion barged into their homes or offices, mismanagement of IT contracts and systems I don’t want to necessarily focus on
frightened their employees and families—and updates.
ultimately came up empty-handed.’’ Despite the Biden Administration’s claim Donald Trump, but he happens to be at
‘‘Two of the men said they later found that that more money will increase IRS audits the core issue of the fact of: Are we an
former employees had precipitated the raids, and increase revenue from wealthy individ- equal society? The Committee on Ways
and that the IRS had done little or no check- uals and corporations, the Inspector General and Means has emphasized that we are.
ing on their informants’ credibility. actually found that after spending $22 mil- It leads us to the obvious questions
The third witness said he never could de- lion and 200 hours auditing large businesses, of: Why? Did the IRS simply forget to
termine why he was targeted.’’ the IRS was unsuccessful in bringing in
In 1997, CNN reported testimony from an
do it? Did someone misplace his tax re-
money to the Treasury from those audits turns? Did the auditor of Presidential
expert that the IRS was ‘‘the best secret- nearly 50 percent of the time.
keeping agency in our government today: ‘‘I tax returns retire?
Mr. BRADY. Madam Speaker, I re-
discovered that the IRS does keep lists of I think this legislation is imperative
serve the balance of my time.
American citizens for no reason other than because it must be a general perspec-
Mr. NEAL. Madam Speaker, I yield 1
that their political activities might have of- tive that transparency is for everyone.
fended someone at the IRS; about how the minute to the gentleman from Texas
Let me be very clear: There are hard-
IRS believes that anyone who offers even le- (Mr. GREEN), who has energetically
working members of the IRS, hard-
gitimate criticism of the tax collector is a spoken about this issue in the past and
working members of that team.
tax protester; about how the IRS shreds its will, I am sure, in the future. The SPEAKER pro tempore. The
paper trail, which means that there is no his- Mr. GREEN of Texas. Madam Speak- time of the gentlewoman has expired.
tory, no evidence and, ultimately, no ac- er, and still I rise. I rise today because
countability.’’ Mr. NEAL. Madam Speaker, I yield
I believe we have a duty, a responsi- an additional 30 seconds to the gentle-
Robert Schriebman, a tax professor at the
University of Southern California and author
bility, and an obligation to protect the woman from Texas.
of eight books critical of IRS practices and great and noble American ideals that Ms. JACKSON LEE. Madam Speaker,
procedures, decried the agency’s ability to are the foundation of this country. we know and see them all the time.
ignore citizens’ due-process protections. We have a duty to protect what John Madam Speaker, in addition to the
‘‘The IRS can take a taxpayer’s home by just Adams, the second President, brought dereliction regarding the audit of Don-
the signature of the district director alone,’’ to our attention, that we are a country ald Trump, we have heard that if you
he said. of laws, not men, and what Teddy Roo-
These abuses led to numerous attempts at are a schoolteacher, you are audited.
sevelt, the 26th President, brought to I want to say to the IRS Commis-
overhauling the agency, and the latest still
has not yet been implemented.
our attention, that no one is above the sioner: You are derelict in your duties.
IRS AGENTS HAVE WRONGLY SEIZED MILLIONS
law. You are derelict in your sensitivity to
FROM SMALL BUSINESSES WHEN GIVEN THE
The President has awesome author- constituents, to calls from Members,
OPPORTUNITY ity. The IRS is under the auspices of and you are derelict in your duty as to
In an apparent show of strength, past IRS the executive branch. We must put in what you are supposed to do as related
actions led to the seizure of more than $43 place laws to assure us that there are to the President of the United States,
million from bank accounts of hundreds of no conflicts of interest being per- not only because he was President but
small businesses; the results of those actions petrated by a President who has con- because he was an individual who con-
in a recent case led to local wedding dress trol of the agency that is supposed to tinued to ignore the laws of the land.
shop being permanently shut down. audit his taxes.
Only after intense pressure from Congress I said today was a day of truth in this
We have a duty, a responsibility, and holiday season. This legislation will
did the IRS return the money that had been
taken to some of the businesses, including a an obligation. I thank Mr. NEAL for liv- bring truth and respect. Let’s see those
Maryland dairy farmer. ing up to the duty, the responsibility, tax returns, and let the IRS do its job
IRS POLITICAL LEAKS HAVE BEEN A PROBLEM and the obligation. on behalf of the American people.
WHENEVER DEMOCRATS HAVE BEEN IN THE I respect my friend on the other side Madam Speaker, I rise in strong support of
WHITE HOUSE from Texas. We disagree. I wish him H.R. 9640, the Presidential Tax Filings and
The last time President Biden was in the the best. But we have to go on, and the Audit Transparency Act of 2022.
White House in 2011, Democrats pushed for country needs this legislation. I en- This legislation arose by necessity. When
billions more in enforcement without pro- courage my colleagues to support it. the Ways and Means Committee investigated
viding clear, independent analysis sup- Mr. BRADY. Madam Speaker, I in- the IRS’s execution of its mandate to audit the
porting the funding, relying on information clude in the RECORD a 2017 House report
provided by activist groups aligned with
taxes of a sitting president, it found that, dur-
where the chairman said: ‘‘Committee ing the Trump administration, the IRS had
their political objectives, and the IRS, which
Democrats remain steadfast in our pur- been in serious dereliction of its duty to audit
stood to gain funding.
Prior to the 2021 leak, ProPublica pre- suit to have [President Trump’s] indi- the taxes of Donald Trump when he had been
viously received (and published) leaked tax- vidual tax returns disclosed to the pub- president.
payer information from the IRS in 2012 that lic,’’ which can be found at: https:// This was especially troubling because,
just so happened to include critics of the www.congress.gov/congressional-report/ based on publicly known and commonly held
Democrat administration. 115th-congress/house-report/73/1 information, Donald Trump’s activities and in-
POLITICAL TARGETING BY IRS THREATENS Mr. BRADY. Madam Speaker, I re- vestments presented a wide range of ques-
RELIGIOUS ORGANIZATIONS AND CRITICS ALIKE serve the balance of my time. tionable and potentially problematic tax issues,
The IRS initially denied a Christian orga- Mr. NEAL. Madam Speaker, I yield 1
nization tax-exempt status because its em-
to a far greater degree than any previous
minute to the gentlewoman from Texas president.
phasis on certain ‘‘Bible teachings are typi- (Ms. JACKSON LEE), who has been out-
cally affiliated with the [Republican] Party Donald Trump’s taxes are the prototypical
and candidates.’’
spoken on this issue, as well. example of why the policy was established in
This is particularly concerning given the Ms. JACKSON LEE. Madam Speaker, the 1970s that required the IRS to audit the
agency’s prior history of targeting tax ex- it is good in this season to be sur- taxes of a sitting president.
empt groups for additional scrutiny based on rounded by truth. And yet, as the Ways and Means Com-
their perceived political affiliation. Let me rise to support H.R. 9640, the mittee found, it did not happen, either never
Recently, Democrats in Congress asked the Presidential Tax Filings and Audit
IRS to increase scrutiny of groups seeking
being initiated or never being completed.
Transparency Act of 2022, because this It leads us to the obvious question: Why?
church status.
is a necessity. Did the IRS simply forget to do it?
IRS MISMANAGEMENT IS WELL DOCUMENTED
When the Committee on Ways and Did someone misplace his tax returns?
dlhill on DSK120RN23PROD with HOUSE
An audit of the IRS itself, conducted from Means investigated the IRS’ execution Did the auditor of presidential tax returns re-
FYs 2010–2012 and published in 2013 found ‘‘in-
of its mandate to audit the taxes of a tire?
appropriate use of taxpayer funds being
spent on conferences and reviews selected sitting President, they found that, dur- While we don’t know the exact answer, the
conferences to determine whether the con- ing the Trump administration, the IRS IRS’s failure to conduct its statutorily man-
ferences were properly approved, and the ex- has been in serious dereliction of its dated audit of the president’s taxes raises the
penditures were appropriated.’’ duty to audit the taxes of Donald possibility of a nefarious reason for the failure.
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H10000 CONGRESSIONAL RECORD — HOUSE December 22, 2022
Given the well-documented, extensive, and I urge all my colleagues to vote YES on this turns if they take back the House in Novem-
repeated malfeasance that was endemic to bill to empower the IRS to do its job—free of ber, Minority Leader Nancy Pelosi said
the presidency of Donald Trump—including all fear or favor—and remind every future presi- Wednesday.
Demanding the president’s tax returns ‘‘is
of the evidence presented during his two im- dent that he or she is subordinate to the Con- one of the first things we’d do—that’s the
peachment trials and his attempt to obstruct stitution and the rule of law, just like every easiest thing in the world. That’s nothing,’’
the effectuation of the 2020 election and sub- other person in our country. Pelosi told The Chronicle’s editorial board in
vert the Constitution, as exposed by the Janu- The SPEAKER pro tempore. Mem- an hour-long interview.
ary 6th Select Committee—it is obvious that bers are reminded to address their re- Although a 1924 provision of the Internal
Trump had little or no interest in personally marks to the Chair and not to a per- Revenue Code gives certain congressional
committees the right to request—and re-
adhering to the law. ceived viewing audience.
lease—the tax records of even the president,
Because of that, Congress would be naive Mr. BRADY. Madam Speaker, I yield it’s unlikely Trump would surrender those
to believe that the IRS’s failure to audit myself such time as I may consume. documents without an all-out legal battle.
Trump’s taxes was merely an administerial Madam Speaker, I would note that, He has refused to release his returns since he
error. every year, President Trump’s tax re- announced he was running for president, ar-
Whether the failure was due to a specific in- turns were under audit and that the guing first that he was being audited and
struction that was transmitted directly to the tradition of making Presidential tax later that voters don’t care.
IRS leadership, or an implied directive that returns public is just that, a tradition, The GOP-led Congress has joined in keep-
ing those records private, regularly voting
was recognized, or possibly some other not a law, and unrelated to the Presi-
down Democratic efforts to make Trump
means of observing or conveying Trump’s dential audit program. turn them over.
wishes, it would be foolish to ignore the possi- I would also note that while I have Forcing Trump to release his returns
bility that a president who flouted the law with loved serving with my colleagues from would not necessarily make them public, but
impunity on so many occasions had instead, Houston, I would note that they were would allow a Democratic-run congressional
in total contrast, insisted on strict adherence to among the very first Members of Con- committee to decide whether there is infor-
the law in connection to the audit of his per- gress to introduce impeachment resolu- mation in those returns that needs to be in-
tions against this President in the very vestigated.
sonal taxes, and that his views played no part Whether that happens hinges on Demo-
in the failure of the IRS to audit his taxes. first year of his Presidency, revealing crats winning the House or the Senate. With
This obvious observation is accentuated by that this is political targeting and the Nov. 6 election less than four weeks
Trump’s public statements displaying his antip- nothing else. away, Pelosi sounded confident about both
athy to paying his fair share of federal taxes. Madam Speaker, I reserve the bal- the House Democrats’ chances and her own
Perhaps most resoundingly, during a 2016 de- ance of my time. political future.
bate, he said that, by paying nothing in federal Mr. NEAL. Madam Speaker, I yield ‘‘I believe we would win if the election was
myself such time as I may consume. today,’’ she said. And although more than 50
taxes over a series of years, ‘‘That makes me Democratic candidates have said they
smart.’’ Before I finish my time here, I do wouldn’t vote for Pelosi to lead the House,
All of this pertinent background underscores thank KEVIN BRADY. We had an excel- the San Francisco Democrat said, ‘‘I believe
the obvious basis for the legislation that we lent relationship at the committee. I I will be speaker if we win.’’
are now considering: Congress must ensure can speak for all the Democrats on the Releasing the president’s tax returns to a
that the failure by the IRS to audit a sitting committee that they had high regard congressional committee would not be re-
president’s taxes Never Happens Again. for KEVIN BRADY when he was in the venge for the way Trump and GOP leaders
This bill codifies the requirement that the majority and when he was in the mi- have treated the Democratic minority for
the past two years, but a simple matter of
IRS conduct and complete an audit of the sit- nority for the way he allowed the mi-
oversight by Congress, ‘‘a co-equal body of
ting president’s taxes each year, and publicly nority, us at the time, to use the time government,’’ Pelosi said.
disclose certain information about its findings. that was allocated to us. I never ‘‘We have to have the truth,’’ she said.
The bill also requires the IRS to audit any thought during that time that Mr. Payback isn’t going to be part of a Demo-
additional filing by a former president that re- BRADY did anything that was mean or cratic-led House, Pelosi promised, pushing
lates to a year in which he or she had been malicious. back against what she called the ‘‘pound of
In addition, I think what is impor- flesh crowd’’ of Democrats eager to repay
in office.
Republicans for every political slight and at-
Since it is the responsibility of Congress to tant to point out here, as he did in his tack since Trump was elected.
ensure that the tax code is administered fairly comments, is that we did big things ‘‘We will seek bipartisanship where we
for every American, it is especially important during that time. When you stop and can,’’ Pelosi said. ‘‘One of the reasons we
that Congress apply that to the most powerful consider the CARES Act, when you should win is that we’re not like them, and
American at any given time: the president of consider what we did in the health we’re not going to be like them.’’
the United States. space, retirement and savings, what we The Democratic leader also says she
doesn’t have much choice. No matter what
Fairness requires even-handed application were able to do with USMCA, all of
happens on election day, Trump is still going
of the law to everyone, including those with that was done in a bipartisan manner. to be president and she will have to work
the most influence over our governmental in- I think part of it is a reflection of his with him.
stitutions. personality, which fundamentally ‘‘We need to get a signature, which re-
Failure to adhere to this precept would sub- lacks malice. quires some bipartisanship, some common
ordinate public confidence in our democracy Madam Speaker, I reserve the bal- ground,’’ Pelosi said, which she admitted
the whims of the person who presides over ance of my time. wasn’t always easy.
‘‘I, probably more than most people do, re-
the entire executive branch of our government. Mr. BRADY. Madam Speaker, I yield
spect the office he serves in, probably more
Failure to abide by fairness in the enforce- myself the balance of my time. than he does,’’ she said. ‘‘But he is the presi-
ment of our tax code would negate fairness as Madam Speaker, I include in the dent—we have to find our common ground.
a fundamental American principle. RECORD an October 2018 article, 4 years . . . We want to get results for the American
Failure to apply the tax code to the presi- ago, from the San Francisco Chronicle, people.’’
dent in an even-handed manner, just like it ap- where the Honorable NANCY PELOSI But that’s going to mean discussions and
plies to other Americans, would assert acqui- said to expect Democrats to imme- compromise, not surrender, Pelosi said.
escence of justice and the rule of law to diately try to force President Trump to Democrats ‘‘will never negotiate away our
values,’’ she said.
Machiavellian, autocratic, narcissistic personal release his tax returns if they take Pelosi is confident there are areas where
interests and personal power. back the House in November, exposing Democrats can reach agreement with Trump
That may be how things work in countries the true purpose of this effort. and Republicans, as they did when Repub-
run by monarchs, but that’s not how the [From the Bloomberg Government, Oct. 11, lican George W. Bush was president.
United States works. 2018] Despite disputes over the Iraq War and
dlhill on DSK120RN23PROD with HOUSE
In fact, it is antithetical every stroke of the other issues, ‘‘we worked together, we dis-
SF CHRONICLE: PELOSI: TRUMP’S TAX RE-
quill that composed our Constitution. agree and we agreed, and that’s the market-
TURNS ARE FAIR GAME IF DEMOCRATS WIN
place of ideas that we live in,’’ she said.
Madam Speaker, I strongly support this leg- HOUSE
Areas where there could be common
islation because it is necessary and appro- (By John Wildermuth) ground include national infrastructure im-
priate, and it effectuates bedrock American Expect Democrats to immediately try to provements, a plan for Dreamers, undocu-
principles. force President Trump to release his tax re- mented residents who arrived in this country
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December 22, 2022 CONGRESSIONAL RECORD — HOUSE H10001
as minors, and ways to curb gun violence, be kept private, if they have to worry cent days is not only dysfunctional but
Pelosi said. that if they end up on the enemy’s list is nonexistent.
There’s also public support for efforts to in Congress, that they, too, can be a Nine out of the last 10 Presidents of
allow the Department of Health and Human the United States have voluntarily re-
target. Under this new process and this
Services to negotiate for lower drug prices,
she added. new standard, the privacy protections leased their tax forms. It dates to Rich-
Pelosi also weighed in on some local issues, of the last half a century are gone. ard Nixon in a letter to the then-chair-
saying she supported San Francisco’s efforts My worry, and I think the worry of man of this committee, Wilbur Mills.
to establish a safe injection site for drug every Republican here, and I hope some Barack Obama and Joe Biden have
users, something Gov. Jerry Brown vetoed of our Democrat friends, as well, is both indicated they have been fully au-
last month. She also backed changes in fed- that this will provide a dangerous new dited. What we are suggesting today is
eral marijuana laws, although she admitted, political weapon that invites political that this is an opportunity to clear up
‘‘I don’t see this president signing any such the question of how the mandatory
retribution where that cycle will con-
thing.’’ audit that is highlighted in regulations
But those concerns are far from the top of tinue and our politics will be worse,
the Democrats’ ‘‘to-do’’ list if they take harsher, uglier, and more divisive be- at the IRS plays out.
back the House. ‘‘The first order of business cause of this action. By the way, when we say it is not in
is the economic security of America’s work- Again, at the end of the day, whether law, this institution here functions on
ing families—that is what people care a President makes their tax returns the basis of rules as well as law. The
about,’’ Pelosi said. public or not, today it is not the law. rules in the IRS manual said that the
For Pelosi, that concern connects directly While I would recommend it for all, the audit ought to take place. We have dis-
with San Francisco’s Proposition C, which truth of the matter is, at the end of the covered that not only did the audit not
would tax large companies to raise an esti- take place but it hasn’t even been com-
mated $300 million a year for homeless pro-
day, this is political targeting. It can
be applied not just to the President but pleted.
grams.
to every American. A reminder: This is not about a
Pelosi said she supports the measure be-
cause it’s something the city needs to do. I am worried that it is not just public President. This is about the Presidency
She acknowledged the opposition from her officials at risk. It is private citizens. going forward.
political ally Mayor London Breed, who has It could be supporters. It could be busi- b 1030
said that before the city pours millions of ness or labor leaders. It could be the
dollars more into homeless programs, ‘‘San This was not done with malicious in-
Supreme Court that someone seeks to tent. It was not done in a clandestine
Franciscans deserve accountability for the
delegitimize. That is our concern here. manner. It was this chance to say,
money they are already paying.’’
‘‘I don’t disagree with the mayor that
This is why we are fighting this fight okay, if there is a legitimate argument
there should be accountability and there as Republicans, to protect the privacy about how the mandatory audit system
should be a plan’’ about how to use the of every American, to make sure they plays out, let’s straighten it out this
funds, Pelosi said. ‘‘I have great confidence are not targeted by partisans in Con- morning. Easily done and accom-
in the mayor that she can handle it if Prop. gress. plished. Paying taxes is a core respon-
C wins.’’ I will tell you, I am very worried that
Efforts to deal with social problems like sibility, a reflection of our faith in
every chairman of those two commit-
homelessness, hunger and housing insecurity common citizenship.
tees will face incredible pressure to Despite the idea that we talk about a
require a new vision from Congress, she said.
target Americans, political enemies, voluntary system, treasure the idea
‘‘We have to think in a different way about
it, and when we think big, we have to put our and opponents, and I don’t think we that about 87 percent of the American
hands in the pockets where the money is,’’ should ever go down that road. Regret- people pay their taxes on time. That
Pelosi said. tably, we are, and that is why we are really speaks, I think, to the intent
Homelessness ‘‘is not an issue, it’s a value. here. and sincerity that they feel about a
It’s an ethic that we have not properly ad- I have respected Chairman NEAL for functioning government. All of us are
dressed.’’ many years and treasure our working
Mr. BRADY. Madam Speaker, I yield expected to fulfill that responsibility.
relationship and the accomplishments In exchange for voluntary compli-
myself the balance of my time. we have done. I will miss you, friend. ance, we have to be assured that a fair
Madam Speaker, NANCY PELOSI is not Before we conclude today, I want to and well-functioning system ensures
alone. Democrat after Democrat on say a special thank-you to several that everyone else is cooperating, too.
this committee and in this Congress members of the Committee on Ways This shouldn’t be the kind of country
made it clear years ago that they were and Means Republican staff who have that allows those with power and privi-
targeting President Trump to try to worked so hard on this issue for years: lege to be held above the law that ap-
force his tax returns to be made public, Sean Clerget, Derek Theurer, Caroline plies to everyone else. That is not part
even though the law doesn’t require it Jones, Molly Fromm, Brittany Havens, of our national character. That is not
at all and, as was revealed in our com- Paige Decker, J.P. Freire, and, of our ethic as a people.
mittee hearing, it has nothing to do course, the remarkable staff director of Here, no one, no matter how power-
with the Presidential audits. the Committee on Ways and Means Re- ful, should be out of the reach of the
In fact, in our markup, again and publicans, Gary Andres. He has done a tax system, least of all not in compli-
again, we heard from Members who great job for this committee and this ance with our tax laws.
said we must force these private tax re- country. The IRS failed its own policy to audit
turns to be made public so we can see Madam Speaker, I yield back the bal- a President in an affront to our shared
his dealings, so we can see his taxes, so ance of my time. sense of justice and fairness. Every-
we can criticize. Nothing to do with Mr. NEAL. Madam Speaker, I yield body on this occasion acknowledges
the Presidential audit process. myself the balance of my time for clos- that, the audit did not take place. And
That is our concern today, that under ing. no audit has been completed 3 years
the new standard that has been set, and The constant theme that we have later.
the Supreme Court has affirmed, two heard today from our Republican col- The legislation before us, H.R. 9640,
individuals in Congress, the chairman leagues is that this is about targeting rectifies the situation. It offers great
of the Committee on Ways and Means an individual. This is a chance to clar- clarity.
and the chairman of Senate Finance ify the law that they suggest is cur- Madam Speaker, I urge all of my col-
Committee, will have nearly unlimited rently in a convoluted stage, which leagues to support this legislation, and
power, with almost any excuse, to ob- means that there is, in their judgment, I yield back the balance of my time.
tain, to investigate, and to make pub- sufficient confusion about the law as to Mr. PASCRELL. Madam Speaker, I was the
dlhill on DSK120RN23PROD with HOUSE
lic those very private tax returns. whether or not the process should play first member who advocated for reviewing and
We are not alone in our concerns. out. releasing Donald Trump’s tax returns. I’ve
Other scholars have made the point What this legislation argues, I think, been on this quest for nearly 6 years.
that we have a voluntary tax system with great proficiency is the following, I applaud Chairman NEAL for fighting until
and that if Americans don’t believe and and that is that we should codify the the very end. This was not about 1 man. The
can’t trust that their tax returns won’t system that we have discovered in re- law was always on our side.
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H10002 CONGRESSIONAL RECORD — HOUSE December 22, 2022
Our committee investigation makes crystal viding that certain low power television sta- fore or on the date of enactment of this
clear why Trump and his cronies obstructed tions may be accorded primary status as chapter; and
our work. Trump’s handpicked Treasury Sec- Class A television licenses, and for other pur- ‘‘(2) each National Heritage Area des-
poses. ignated by Congress after the date of enact-
retary and IRS head were at best derelict. At S. 4439. An act to take certain Federal land ment of this chapter.
worst they were corrupt and criminal. located in Siskiyou County, California, and ‘‘(c) RELATIONSHIP TO THE SYSTEM.—
Trump paid a pittance in taxes for years. He Humboldt County, California, into trust for ‘‘(1) RELATIONSHIP TO SYSTEM UNITS.—The
overinflated losses to shirk his duty as an the benefit of the Karuk Tribe, and for other Secretary shall—
American citizen. purposes. ‘‘(A) ensure, to the maximum extent prac-
Trump’s government failed to conduct a S. 4814. An act to establish a demonstra- ticable, participation and assistance by any
mandatory review of his tax records. They tion program for the active remediation of administrator of the System unit that is lo-
orbital debris and to require the develop- cated near or encompassed by a National
broke the law. Heritage Area in local initiatives for the Na-
We provided the IRS with funds to prevent ment of uniform orbital debris standard
practices in order to support a safe and sus- tional Heritage Area to conserve and inter-
tax cheats from abusing our tax code. Now, tainable orbital environment, and for other pret resources consistent with the applicable
we must ensure the IRS cannot meddle with purposes. management plan for the National Heritage
the audit process and presidential returns are Area; and
f ‘‘(B) work with local coordinating entities
made public.
Americans must have faith that our tax sys- NATIONAL HERITAGE AREA ACT to promote public enjoyment of System
tem is fair. No one is above the law. It is time units and System-related resources.
Mr. TONKO. Madam Speaker, pursu- ‘‘(2) TREATMENT.—
to act. ant to House Resolution 1529, I call up ‘‘(A) IN GENERAL.—A National Heritage
The SPEAKER pro tempore. Pursu- the bill (S. 1942) to standardize the des- Area shall not be—
ant to House Resolution 1529, the pre- ignation of National Heritage Areas, ‘‘(i) considered to be a System unit; or
vious question is ordered on the bill. and for other purposes, and ask for its ‘‘(ii) subject to the authorities applicable
The question is on the engrossment immediate consideration in the House. to System units.
and third reading of the bill. ‘‘(B) EFFECT.—Nothing in this paragraph
The Clerk read the title of the bill.
The bill was ordered to be engrossed affects the administration of a System unit
The SPEAKER pro tempore. Pursu- located withinthe boundaries of a National
and read a third time, and was read the ant to House Resolution 1529, the bill is Heritage Area.
third time. considered read. ‘‘(d) AUTHORITIES.—In carrying out this
The SPEAKER pro tempore. The The text of the bill is as follows: chapter, the Secretary may—
question is on passage of the bill. S. 1942 ‘‘(1) conduct or review, as applicable, feasi-
The question was taken; and the bility studies in accordance with section
Be it enacted by the Senate and House of Rep- 120103(a);
Speaker pro tempore announced that resentatives of the United States of America in
the ayes appeared to have it. ‘‘(2) conduct an evaluation of the accom-
Congress assembled, plishments of, and submit to Congress a re-
Mr. BRADY. Madam Speaker, on SECTION 1. SHORT TITLE. port that includes recommendations regard-
that I demand the yeas and nays. This Act may be cited as the ‘‘National ing the role of the Service with respect to,
The yeas and nays were ordered. Heritage Area Act’’. each National Heritage Area, in accordance
The SPEAKER pro tempore. Pursu- SEC. 2. NATIONAL HERITAGE AREA SYSTEM. with section 120104;
ant to clause 8 of rule XX, further pro- (a) IN GENERAL.—Subtitle I of title 54, ‘‘(3) enter into cooperative agreements
ceedings on this question will be post- United States Code, is amended by adding at with other Federal agencies, States, Tribal
poned. the end the following: governments, local governments, local co-
ordinating entities, and other interested in-
f ‘‘DIVISION C—NATIONAL HERITAGE
dividuals and entities to achieve the pur-
AREAS
MESSAGE FROM THE SENATE poses of the National Heritage Area System;
‘‘CHAPTER 1201—NATIONAL HERITAGE ‘‘(4) provide information, promote under-
A message from the Senate by Ms. AREA SYSTEM standing, and encourage research regarding
Lasky, one of its clerks, announced ‘‘Sec. National Heritage Areas, in partnership with
that the Senate has passed without ‘‘120101. Definition of National Heritage local coordinating entities; and
amendment bills of the House of the Area. ‘‘(5) provide national oversight, analysis,
following titles: ‘‘120102. Establishment of National Heritage coordination, technical and financial assist-
H.R. 680. An act for the relief of Arpita Area System. ance, and support to ensure consistency and
Kurdekar, Girish Kurdekar, and Vandana ‘‘120103. National Heritage Area studies and accountability of the National Heritage Area
Kurdekar. designation. System.
H.R. 897. An act to take certain lands in ‘‘120104. Evaluation. ‘‘§ 120103. National Heritage Area studies and
California into trust for the benefit of the ‘‘§ 120101. Definition of National Heritage designation
Agua Caliente Band of Cahuilla Indians, and Area ‘‘(a) STUDIES.—
for other purposes. ‘‘(1) IN GENERAL.—Subject to the avail-
H.R. 1154. An act to authorize the Sec- ‘‘In this chapter, the term ‘National Herit-
age Area’ means a component of the Na- ability of appropriations, the Secretary may
retary of the Interior to conduct a study to carry out or review a study to assess the
assess the suitability and feasibility of desig- tional Heritage Area System described in
section 120102(b). suitability and feasibility of each proposed
nating certain land as the Great Dismal National Heritage Area for designation as a
Swamp National Heritage Area, and for ‘‘§ 120102. Establishment of National Heritage National Heritage Area.
other purposes. Area System ‘‘(2) PREPARATION.—
The message also announced that the ‘‘(a) IN GENERAL.—To recognize certain ‘‘(A) IN GENERAL.—A study under para-
Senate has agreed to without amend- areas of the United States that tell nation- graph (1) may be carried out—
ment a concurrent resolution of the ally significant stories and to conserve, en- ‘‘(i) by the Secretary, in consultation with
House of the following title: hance, and interpret those nationally signifi- State and local historic preservation offi-
H. Con Res. 82. Concurrent resolution au- cant stories and the natural, historic, scenic, cers, State and local historical societies,
thorizing the printing of a revised and up- and cultural resources of areas that illus- State and local tourism offices, and other ap-
dated version of the House document enti- trate significant aspects of the heritage of propriate organizations and governmental
tled ‘‘Black Americans in Congress, 1870– the United States, there is established a Na- agencies; or
1989’’. tional Heritage Area System through the ad- ‘‘(ii) by interested individuals or entities,
The message also announced that the ministration of which the Secretary may if the Secretary certifies that the completed
provide technical and financial assistance to study meets the requirements of paragraph
Senate has passed bills of the following local coordinating entities to support the es- (3).
titles in which the concurrence of the tablishment, development, and continuity of ‘‘(B) CERTIFICATION.—Not later than 1 year
House is requested: the National Heritage Areas. after receiving a study carried out by inter-
S. 1541. An act to amend the Communica- ‘‘(b) NATIONAL HERITAGE AREA SYSTEM ested individuals or entities under subpara-
dlhill on DSK120RN23PROD with HOUSE
tions Act of 1934 to require the Federal Com- COMPONENTS.—The National Heritage Area graph (A)(ii), the Secretary shall review and
munications Commission to ensure just and System shall be composed of— certify whether the study meets the require-
reasonable charges for telephone and ad- ‘‘(1) each National Heritage Area, National ments of paragraph (3).
vanced communications services in correc- Heritage Corridor, National Heritage ‘‘(3) REQUIREMENTS.—A study under para-
tional and detention facilities. Canalway, Cultural Heritage Corridor, Na- graph (1) shall include analysis, documenta-
S. 3405. An act to require the Federal Com- tional Heritage Route, and National Herit- tion, and determinations on whether the pro-
munications Commission to issue a rule pro- age Partnership designated by Congress be- posed National Heritage Area—
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