House Report 117-522 — Resolution of Inquiry: Recovery Rebates Under Section 6428B

Summary

This is House Report 117-522 of the 117th Congress, 2d Session, an Adverse Report together with dissenting views from the Committee on Ways and Means, referred to the House Calendar and ordered to be printed September 28, 2022. Mr. Neal reports on H. Res. 1246, a resolution of inquiry directing the Secretary of the Treasury to provide certain documents relating to recovery rebates under section 6428B of the Internal Revenue Code of 1986, and recommends that the resolution not be agreed to. The report states that H. Res. 1246 was introduced by Representative Jason Smith on July 22, 2022 and that the Committee reported it unfavorably because, among other reasons, it relates to information that is already public. It says the Internal Revenue Service issued more than 500 million stimulus payments (worth $869 billion).

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Document type: Crpt Crpt 117Hrpt522 Crpt 117Hrpt522
Case: Crpt Crpt 117Hrpt522 Crpt 117Hrpt522

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“House Report 117-522 — Resolution of Inquiry: Recovery Rebates Under Section 6428B.” Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/crpt-crpt-117hrpt522-crpt-117hrpt522/, SHA-256 857540092bf66bf1a0a8b99cea7f565cc5332c6a999534dcc442321ae70b3022.

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117TH CONGRESS REPORT
" HOUSE OF REPRESENTATIVES !
2d Session 117–522

RESOLUTION OF INQUIRY DIRECTING THE SECRETARY OF THE TREASURY
TO PROVIDE CERTAIN DOCUMENTS IN THE SECRETARY’S POSSESSION
TO THE HOUSE OF REPRESENTATIVES RELATING TO RECOVERY RE-
BATES UNDER SECTION 6428B OF THE INTERNAL REVENUE CODE OF
1986

SEPTEMBER 28, 2022.—Referred to the House Calendar and ordered to be printed

Mr. NEAL, from the Committee on Ways and Means,
submitted the following

ADVERSE REPORT
together with

DISSENTING VIEWS

[To accompany H. Res. 1246]

The Committee on Ways and Means, to whom was referred the
resolution (H. Res. 1246) of inquiry directing the Secretary of the
Treasury to provide certain documents in the Secretary’s posses-
sion to the House of Representatives relating to recovery rebates
under section 6428B of the Internal Revenue Code of 1986, having
considered the same, report unfavorably thereon without amend-
ment and recommend that the resolution not be agreed to.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................... 2
A. Purpose and Summary ..................................................................... 2
B. Background and Need for Legislation ............................................. 2
C. Legislative History ............................................................................ 3
II. EXPLANATION OF THE BILL ................................................................... 3
III. VOTES OF THE COMMITTEE .................................................................... 3
IV. BUDGET EFFECTS OF THE BILL ............................................................ 4
A. Committee Estimate of Budgetary Effects ...................................... 4
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority .................................................................. 4
C. Cost Estimate Prepared by the Congressional Budget Office ....... 4
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
THE HOUSE .............................................................................................. 4
A. Committee Oversight Findings and Recommendations ................. 4

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B. Statement of General Performance Goals and Objectives ............. 4
C. Information Relating to Unfunded Mandates ................................ 4
D. Advisory Committee Statement ....................................................... 5
E. Applicability to Legislative Branch ................................................. 5
29–008

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F. Congressional Earmarks, Limited Tax Benefits, and Limited
Tariff Benefits ................................................................................. 5
G. Hearings ............................................................................................ 5
H. Applicability of House Rule XXI, Clause 5(b) ................................ 5
I. Tax Complexity Analysis ................................................................... 5
J. Duplication of Federal Programs ..................................................... 6
VI. CHANGES IN EXISTING LAW MADE BY THE BILL ............................. 6
VII. DISSENTING VIEWS ................................................................................... 7

I. SUMMARY AND BACKGROUND
A. PURPOSE AND SUMMARY
H. Res. 1246 requests that the Secretary of the Treasury provide
certain documents in the Secretary’s possession to the House of
Representatives relating to recovery rebates under section 6428B of
the Internal Revenue Code of 1986.
B. BACKGROUND AND NEED FOR LEGISLATION
On July 22, 2022, H. Res. 1246 was introduced by Representative
Jason Smith (for himself and Mr. Brady). H. Res. 1246 is a resolu-
tion of inquiry, which is a method infrequently used by the House
of Representatives to obtain certain factual information from the
Executive Branch. Under clause 7 of rule XIII, a resolution of in-
quiry is subject to a motion to discharge from committee if the res-
olution is not reported by the committee to which it was referred
within 14 legislative days of its introduction. Accordingly, the Com-
mittee on Ways and Means scheduled a markup of H. Res. 1246
within the 14-day period.
The Committee reported the resolution unfavorably because,
among other flaws, this resolution relates to information that is al-
ready public. For example, the Treasury Inspector General for Tax
Administration (TIGTA) issued three reports addressing stimulus
payments issued to ineligible decedents. TIGTA reported that
55,000 payments were issued under the American Rescue Plan and
that 2.2 million payments were issued to ineligible decedents under
legislation signed during the prior Administration. TIGTA also
issued other reports containing information on stimulus payments
made to nonresident aliens and potentially ineligible individuals.
Payments to incarcerated individuals were lawfully made pursuant
to a court order, and TIGTA did not quantify payments made to eli-
gible individuals.
In total, the Internal Revenue Service issued more than 500 mil-
lion stimulus payments (worth $869 billion) to help Americans dur-
ing the pandemic—payments that were 99 percent accurate accord-
ing to TIGTA. The resolution does not request information about
all stimulus payments issued. Notably, it only requests information
about payments made under legislation signed by President Bident
and not the former president.
This resolution does nothing to help everyday Americans put food
on the table, pay their bills, or take care of their families. Com-

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mittee Democrats are focused on legislation and policies that help
women, families, seniors, and all Americans. For these reasons, the
Committee reported the resolution adversely.

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C. LEGISLATIVE HISTORY
Background
H. Res. 1246 was introduced by Representative Jason Smith on
July 22, 2022 (for himself and Mr. Brady) and was referred to the
Committee on Ways and Means.
Committee hearings
The Committee on Ways and Means held no hearings on H. Res.
1246.
Committee action
The Committee on Ways and Means marked up H. Res. 1246 on
September 20, 2022, and ordered the resolution reported adversely
(with a quorum being present) by a roll call vote.
II. EXPLANATION OF THE BILL
H. Res. 1246 directs the Secretary of the Treasury to transmit
to the House of Representatives, within 14 days after the adoption
of the resolution, certain information about recovery rebates issued
under Internal Revenue Code section 6428B. The information that
the Secretary is directed to transmit includes the total number and
dollar amount of recovery rebates issued to incarcerated individ-
uals, nonresident alien individuals, individuals who were unlaw-
fully present or unauthorized to work in the United States, and in-
dividuals who died before January 1, 2021.
III. VOTES OF THE COMMITTEE
In compliance with clause 3(b) of rule XIII of the Rules of the
House of Representatives, the following statement is made con-
cerning the vote of the Committee on Ways and Means in its con-
sideration of H. Res. 1246 on September 20, 2022.
The resolution, H. Res. 1246, ‘‘Of inquiry directing the Secretary
of the Treasury to provide certain documents in the Secretary’s
possession to the House of Representatives relating to recovery re-
bates under section 6428B of the Internal Revenue Code of 1986.,’’
was ordered adversely reported to the House of Representatives by
a recorded vote (with a quorum being present) of 23 yeas to 16
nays:
Representative Yea Nay Present Representative Yea Nay Present

Mr. Doggett ........................... X ........... ............. Mr. Brady ............................. ........... X .............
Mr. Thompson ....................... X ........... ............. Mr. Buchanan ...................... ........... X .............
Mr. Larson ............................. X ........... ............. Mr. Smith (NE) ..................... ........... X .............
Mr. Blumenauer .................... X ........... ............. Mr. Kelly ............................... ........... ........... .............
Mr. Kind ................................ X ........... ............. Mr. Smith (MO) .................... ........... X .............
Mr. Pascrell ........................... X ........... ............. Mr. Rice ................................ ........... X .............
Mr. Davis .............................. X ........... ............. Mr. Schweikert ..................... ........... X .............
Ms. Sánchez .......................... X ........... ............. Mr. LaHood ........................... ........... X .............
Mr. Higgins ........................... X ........... ............. Dr. Wenstrup ........................ ........... X .............
Ms. Sewell ............................. X ........... ............. Mr. Arrington ........................ ........... X .............
Ms. DelBene .......................... X ........... ............. Dr. Ferguson ......................... ........... X .............

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Ms. Chu ................................ X ........... ............. Mr. Estes .............................. ........... X .............
Ms. Moore ............................. X ........... ............. Mr. Smucker ......................... ........... X .............
Mr. Kildee .............................. X ........... ............. Mr. Hern ............................... ........... X .............
Mr. Boyle ............................... X ........... ............. Ms. Miller ............................. ........... X .............
Mr. Beyer ............................... ........... ........... ............. Dr. Murphy ........................... ........... X .............
Mr. Evans .............................. X ........... ............. Mr. Kustoff ........................... ........... X .............

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Representative Yea Nay Present Representative Yea Nay Present

Mr. Schneider ........................ X ........... ............. .............................................. ........... ........... .............
Mr. Suozzi ............................. X ........... ............. .............................................. ........... ........... .............
Mr. Panetta ........................... X ........... ............. .............................................. ........... ........... .............
Ms. Murphy ........................... ........... ........... ............. .............................................. ........... ........... .............
Mr. Gomez ............................. X ........... ............. .............................................. ........... ........... .............
Mr. Horsford .......................... X ........... ............. .............................................. ........... ........... .............
Ms. Plaskett .......................... X ........... ............. .............................................. ........... ........... .............
Chairman Neal ...................... X ........... ............. .............................................. ........... ........... .............
Totals ........................... 23 ........... ............. Totals .......................... ........... 16 .............

IV. BUDGET EFFECTS OF THE BILL
A. COMMITTEE ESTIMATE OF BUDGETARY EFFECTS
In compliance with clause 3(d) of rule XIII of the Rules of the
House of Representatives, the Committee advises that the Congres-
sional Budget Office did not provide a cost estimate of the resolu-
tion.
B. STATEMENT REGARDING NEW BUDGET AUTHORITY AND TAX
EXPENDITURES BUDGET AUTHORITY
Pursuant to clause 3(c)(2) of rule XIII of the Rules of the House
of Representatives, the Committee states that the resolution in-
volves no new or increased budget authority. The Committee fur-
ther states that the resolution involves no new tax expenditure.
C. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET
OFFICE
In compliance with clause 3(c)(3) of rule XIII of the Rules of the
House of Representatives, the Committee advises that the Congres-
sional Budget Office did not provide a cost estimate of the resolu-
tion.
V. OTHER MATTERS TO BE DISCUSSED UNDER THE
RULES OF THE HOUSE
A. COMMITTEE OVERSIGHT FINDINGS AND RECOMMENDATIONS
With respect to clause 3(c)(1) of rule XIII and clause 2(b)(1) of
rule X of the Rules of the House of Representatives, the Committee
made findings and recommendations that are reflected in this re-
port.
B. STATEMENT OF GENERAL PERFORMANCE GOALS AND OBJECTIVES
With respect to clause 3(c)(4) of rule XIII of the Rules of the
House of Representatives, the Committee advises that the resolu-
tion contains no measure that authorizes funding. Therefore, no
statement of general performance goals and objectives is required.
C. INFORMATION RELATING TO UNFUNDED MANDATES

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This information is provided in accordance with section 423 of
the Unfunded Mandates Reform Act of 1995 (Pub. L. No. 104–4).
The Committee has determined that the resolution does not con-
tain Federal mandates on the private sector. The Committee has

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determined that the resolution does not impose a Federal intergov-
ernmental mandate on State, local, or tribal governments.
D. ADVISORY COMMITTEE STATEMENT
No advisory committees within the meaning of section 5(b) of the
Federal Advisory Committee Act were created by the resolution.
E. APPLICABILITY TO LEGISLATIVE BRANCH
The Committee finds that the resolution does not relate to the
terms and conditions of employment or access to public services or
accommodations within the meaning of section 102(b)(2) of the Con-
gressional Accountability Act.
F. CONGRESSIONAL EARMARKS, LIMITED TAX BENEFITS, AND
LIMITED TARIFF BENEFITS
With respect to clause 9 of rule XXI of the Rules of the House
of Representatives, the Committee has carefully reviewed the pro-
visions of the resolution, and states that the provisions of the reso-
lution do not contain any congressional earmarks, limited tax bene-
fits, or limited tariff benefits within the meaning of the rule.
G. HEARINGS
In relation to compliance with clause 3(c)(6) of rule XIII of the
Rules of the House of Representatives, the Committee states that
no hearings were held on this resolution.
H. APPLICABILITY OF HOUSE RULE XXI, CLAUSE 5(b)
Clause 5(b) of rule XXI of the Rules of the House of Representa-
tives provides, in part, that ‘‘It shall not be in order to consider a
bill, joint resolution, amendment, or conference report carrying a
retroactive Federal income tax rate increase.’’ The Committee, after
careful review, states that the resolution does not involve any ret-
roactive Federal income tax rate increase within the meaning of
the rule.
I. TAX COMPLEXITY ANALYSIS
Section 4022(b) of Pub. L. No. 105–266, the Internal Revenue
Service Restructuring and Reform Act of 1998 (the ‘‘RRA’’), re-
quires the staff of the Joint Committee on Taxation (in consultation
with the Internal Revenue Service and the Treasury Department)
to provide a tax complexity analysis. The complexity analysis is re-
quired for all legislation reported by the Senate Committee on Fi-
nance, the House Committee on Ways and Means, or any com-
mittee of conference if the legislation includes a provision that di-
rectly or indirectly amends the Internal Revenue Code of 1986 and
has widespread applicability to individuals or small businesses.
Pursuant to clause 3(h)(1) of rule XIII of the Rules of the House
of Representatives, the staff of the Joint Committee on Taxation

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has determined that a complexity analysis is not required under
section 4022(b) of the RRA because the resolution contains no pro-
vision that amends the Internal Revenue Code of 1986 and has
‘‘widespread applicability’’ to individuals or small businesses within
the meaning of the rule.

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J. DUPLICATION OF FEDERAL PROGRAMS
In compliance with clause 3(c)(5) of rule XIII of the Rules of the
House of Representatives, the Committee states that no provision
of the resolution establishes or reauthorizes: (1) a program of the
Federal Government known to be duplicative of another Federal
program; (2) a program included in any report to Congress pursu-
ant to section 21 of Pub. L. No. 111–139; or (3) a program related
to a program identified in the most recent Catalog of Federal Do-
mestic Assistance, published pursuant to section 6104 of title 31,
United States Code.
VI. CHANGES IN EXISTING LAW MADE BY THE BILL
Pursuant to clause 3(e)(1)(B) of rule XIII of the Rules of the
House of Representatives, the Committee advises that H. Res. 1246
does not make any changes to existing law.

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VII. DISSENTING VIEWS
Committee Republicans strongly oppose the Committee’s action
of unfavorably reporting H. Res. 1246, Resolution of inquiry direct-
ing the Secretary of the Treasury to provide certain documents in
the Secretary’s possession to the House of Representatives relating
to recovery rebates under section 6428B of the Internal Revenue
Code of 1986.
Congressional oversight is one of the most important responsibil-
ities of the U.S. Congress, and Resolutions of Inquiry (ROIs) are
one of the methods used by the U.S. House of Representatives to
obtain information from the executive branch. ROIs simply demand
that the administration turn over basic information to Congress.
This information is critical because it allows the Congress the en-
sure the executive branch’s compliance with congressional intent;
evaluate program performance; prevent the executive branch’s en-
croachment on the legislative branch’s powers; assess an agency’s
ability to manage and carry out program objectives; and acquire in-
formation from the executive branch that can inform policymaking.
Moreover, Congressional Republicans have repeatedly sought in-
formation from the Administration about the expected and actual
impact of these policies. Transparency is essential because it pro-
motes accountability and provides information for the Congress and
Americans about what the federal government is doing. Despite the
Biden Administration stating that President Biden would ‘‘bring
transparency and truth back to the government to share the truth,
even when it’s hard to hear,’’ the Administration has ignored the
need for congressional oversight and completely failed on its prom-
ise. The American people deserve to know how their government
works and we will hold the Biden Administration accountable for
its disastrous policies.
This Resolution of Inquiry requires the U.S. Department of the
Treasury to provide information, including documents, records, and
correspondence, directly to the U.S. House of Representatives re-
garding the number and total dollar amount of stimulus checks
from the American Rescue Plan Act sent to convicted prisoners,
non-U.S. citizens living abroad, illegal immigrants, and deceased
individuals. House Republicans are seeking this information from
the Biden Administration after uncovering a trail of waste and lax
oversight left behind from the President’s so-called ‘‘Rescue Plan’’—
including: $783.5 million in stimulus checks sent to over 500,000
federal prisoners, including the Boston Marathon Bomber; $1,400
stimulus checks sent to Japanese citizens living in Japan; up to
$4.38 billion in stimulus checks sent to illegal immigrants; and $13
million in stimulus checks sent to deceased individuals.
With more than $1 trillion left over from prior COVID–19 pack-

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ages and the Congressional Budget Office projecting the economy
would return to pre-pandemic levels of real gross domestic product
(7)

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(GDP) by mid-2021 without additional stimulus, Democrats still
pushed through $2 trillion in new spending in March 2021, spark-
ing the worst inflation crisis in over 40 years. Democrats claimed
their bill was about defeating COVID, but less than 9 percent of
spending went to combat COVID–19. A closer examination reveals
that the spending spree left behind a massive trail of waste and
abuse of taxpayer dollars—including: $2.1 million on a golf course
in Florida; $4 million for beach bathrooms and parking lots in
South Carolina; $2 million to purchase a ski area in Iowa; $140
million for a luxury hotel development in Florida; $4 million for a
bird sanctuary in Texas; $15 million to develop a venue in New
Jersey to host the 2026 World Cup; $7 million to social media
influencers to promote seafood in Alaska; $2 million to plant trees
in New York; $5 million for a moonshine walking trail in North
Carolina; $250,000 for pickleball courts in Michigan; and $7.2 mil-
lion for horseracing in Arizona.
The American people deserve a full and thorough accounting of
where and to whom this money has gone, and what, if any, at-
tempts the Biden White House has made to combat, recoup, or at
the very least account for, this waste of taxpayer dollars. Given the
clear need for oversight on this issue it is disappointing that Com-
mittee Democrats have blocked the request for this information.
KEVIN BRADY,
Ranking Member.
JASON SMITH.

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