H. Res. 1205: H.R. 4849 - the Small Business and Infrastructure Jobs Tax Act of 2010

COMMITTEE ACTION: REPORTED BY A VOICE VOTE on Monday, March 22, 2010.
FLOOR ACTION: ADOPTED BY A RECORD VOTE of 233-187 AFTER AGREEING THE PREVIOUS QUESTION BY A RECORD VOTE OF 240-179 on Tuesday, March 23, 2010.

MANAGERS: Cardoza/Diaz-Balart

111th Congress 
2nd Session

H.RES 1205

[Report No. 111-455]

 

 

H.R. 4849 - the Small Business and Infrastructure Jobs Tax Act of 2010

1.      Closed rule.

2.      Provides one hour of debate in the House equally divided and controlled by the chair and ranking minority member of the Committee on Ways and Means.

3.      Waives all points of order against consideration of the bill except clauses 9 or 10 of rule XXI.

4.      Provides that the committee amendment in the nature of a substitute recommended by the Committee on Ways and Means, now printed in the bill, modified by the amendment printed in the report of the Committee on Rules, shall be considered as adopted.

5.      Provides that the bill, as amended, shall be considered as read. 

6.      Waives all points of order against provisions of the bill, as amended.  This waiver does not affect the point of order available under clause 9 of rule XXI (regarding earmark disclosure).

7.      Provides one motion to recommit with or without instructions.

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RESOLUTION

Resolved, That upon the adoption of this resolution it shall be in order to consider in the House the bill (H.R. 4849) to amend the Internal Revenue Code of 1986 to provide tax incentives for small business job creation, extend the Build America Bonds program, provide other infrastructure job creation tax incentives, and for other purposes. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill, modified by the amendment printed in the report of the Committee on Rules accompanying this resolution, shall be considered as adopted. The bill, as amended, shall be considered as read. All points of order against provisions in the bill, as amended, are waived. The previous question shall be considered as ordered on the bill, as amended, to final passage without intervening motion except: (1) one hour of debate equally divided and controlled by the chair and ranking minority member of the Committee on Ways and Means; and (2) one motion to recommit with or without instructions.           

 

SUMMARY OF THE AMENDMENT PROPOSED TO BE CONSIDERED AS ADOPTED

 TEXT

The amendment would extend the TANF Emergency Contingency Fund for one year. This Fund was established by the Recovery Act and is expiring on September 30th and currently assists States in providing assistance to needy families and in establishing or expanding subsidized jobs programs.

The amendment also would exclude a highly corrosive waste by product of the paper manufacturing process, known as crude tall oil, from qualifying for the $1.01 per gallon cellulosic biofuel tax credit. The amendment would also allow the federal government to impose a levy on payments to Federal contractors that are delinquent on paying their federal taxes prior to a collection due process hearing. The proposal would allow the IRS to proceed with its levy for federal taxes earlier in the debt collection process, and would apply to contractors’ entire tax liability.