Member Proposals on Tax Issues Introduced in the 109Th Congress
Total Page:16
File Type:pdf, Size:1020Kb
MEMBER PROPOSALS ON TAX ISSUES INTRODUCED IN THE 109TH CONGRESS HEARING BEFORE THE SUBCOMMITTEE ON SELECT REVENUE MEASURES OF THE COMMITTEE ON WAYS AND MEANS U.S. HOUSE OF REPRESENTATIVES ONE HUNDRED NINTH CONGRESS FIRST SESSION NOVEMBER 16, 2005 Serial No. 109–51 Printed for the use of the Committee on Ways and Means ( U.S. GOVERNMENT PRINTING OFFICE 26–383 WASHINGTON : 2006 For sale by the Superintendent of Documents, U.S. Government Printing Office Internet: bookstore.gpo.gov Phone: toll free (866) 512–1800; DC area (202) 512–1800 Fax: (202) 512–2250 Mail: Stop SSOP, Washington, DC 20402–0001 VerDate Aug 31 2005 00:12 Apr 29, 2006 Jkt 026383 PO 00000 Frm 00001 Fmt 5011 Sfmt 5011 E:\HR\OC\26383.XXX 26383 jcorcoran on PROD1PC62 with HEARING COMMITTEE ON WAYS AND MEANS BILL THOMAS, California, Chairman E. CLAY SHAW, JR., Florida CHARLES B. RANGEL, New York NANCY L. JOHNSON, Connecticut FORTNEY PETE STARK, California WALLY HERGER, California SANDER M. LEVIN, Michigan JIM MCCRERY, Louisiana BENJAMIN L. CARDIN, Maryland DAVE CAMP, Michigan JIM MCDERMOTT, Washington JIM RAMSTAD, Minnesota JOHN LEWIS, Georgia JIM NUSSLE, Iowa RICHARD E. NEAL, Massachusetts SAM JOHNSON, Texas MICHAEL R. MCNULTY, New York PHIL ENGLISH, Pennsylvania WILLIAM J. JEFFERSON, Louisiana J.D. HAYWORTH, Arizona JOHN S. TANNER, Tennessee JERRY WELLER, Illinois XAVIER BECERRA, California KENNY C. HULSHOF, Missouri LLOYD DOGGETT, Texas SCOTT MCINNIS, Colorado EARL POMEROY, North Dakota RON LEWIS, Kentucky STEPHANIE TUBBS JONES, Ohio MARK FOLEY, Florida MIKE THOMPSON, California KEVIN BRADY, Texas JOHN B. LARSON, Connecticut THOMAS M. REYNOLDS, New York RAHM EMANUEL, Illinois PAUL RYAN, Wisconsin ERIC CANTOR, Virginia JOHN LINDER, Georgia BOB BEAUPREZ, Colorado MELISSA A. HART, Pennsylvania CHRIS CHOCOLA, Indiana DEVIN NUNES, California ALLISON H. GILES, Chief of Staff JANICE MAYS, Minority Chief Counsel SUBCOMMITTEE ON SELECT REVENUE MEASURES DAVE CAMP, Michigan, Chairman JERRY WELLER, Illinois MICHAEL R. MCNULTY, New York MARK FOLEY, Florida LLOYD DOGGETT, Texas THOMAS M. REYNOLDS, New York STEPHANIE TUBBS JONES, Ohio ERIC CANTOR, Virginia MIKE THOMPSON, California JOHN LINDER, Georgia JOHN B. LARSON, Connecticut MELISSA HART, Pennsylvania CHRIS CHOCOLA, Indiana Pursuant to clause 2(e)(4) of Rule XI of the Rules of the House, public hearing records of the Committee on Ways and Means are also published in electronic form. The printed hearing record remains the official version. Because electronic submissions are used to prepare both printed and electronic versions of the hearing record, the process of converting between various electronic formats may introduce unintentional errors or omissions. Such occur- rences are inherent in the current publication process and should diminish as the process is further refined. ii VerDate Aug 31 2005 00:12 Apr 29, 2006 Jkt 026383 PO 00000 Frm 00002 Fmt 0486 Sfmt 0486 E:\HR\OC\26383.XXX 26383 jcorcoran on PROD1PC62 with HEARING C O N T E N T S Page Advisories announcing the hearing ........................................................................ 2 WITNESSES Baird, Hon. Brian, a Representative in Congress from the State of Wash- ington .................................................................................................................... 35 Baldwin, Hon. Tammy, a Representative in Congress from the State of Wis- consin .................................................................................................................... 51 Cardin, Hon. Benjamin L., a Representative in Congress from the State of Maryland .......................................................................................................... 6 Conaway, Hon. Michael K., a Representative in Congress from the State of Texas ................................................................................................................. 38 Davis, Hon. Tom, a Representative in Congress from the State of Virginia ...... 10 Fattah, Hon. Chaka, a Representative in Congress from the State of Pennsyl- vania ...................................................................................................................... 23 Foley, Hon. Mark, a Representative in Congress from the State of Florida ...... 8 Fortun˜ o, Hon. Luis G., a Representative in Congress from the Commonwealth of Puerto Rico ....................................................................................................... 47 Fossella, Hon. Vito, a Representative in Congress from the State of New York ....................................................................................................................... 26 Garrett, Hon. Scott, a Representative in Congress from the State of New Jersey .................................................................................................................... 60 Gingrey, Hon. Phil, a Representative in Congress from the State of Georgia ... 66 Keller, Hon. Ric, a Representative in Congress from the State of Florida ......... 50 Lowey, Hon. Nita, a Representative in Congress from the State of New York ....................................................................................................................... 63 Rohrabacher, Hon. Dana, a Representative in Congress from the State of California .............................................................................................................. 73 Ryun, Hon. Jim, a Representative in Congress from the State of Kansas ......... 15 Simmons, Hon. Rob, a Representative in Congress from the State of Con- necticut .................................................................................................................. 36 Stearns, Hon. Cliff, a Representative in Congress from the State of Florida .... 20 Weldon, Hon. Curt, a Representative in Congress from the State of Pennsyl- vania ...................................................................................................................... 70 Wilson, Hon. Joe, a Representative in Congress from the State of South Carolina ................................................................................................................ 75 Wolf, Hon. Frank R., a Representative in Congress from the State of Virginia 64 SUBMISSIONS FOR THE RECORD Adams, Patrick, Hayden, ID, letter ........................................................................ 79 Air Conditioning Contractors of America, Arlington, VA, statement .................. 80 Allan, Nelson R., Plano, TX, letter ......................................................................... 80 American Academy of Audiloly, Reston, VA, statement ....................................... 81 Anderson, Susan, Mountain View, CA, letter ....................................................... 82 Ankeny, Lewis, Rio Rancho, NM, letter ................................................................. 83 Ashley, Ross, Dallas, TX, statement ...................................................................... 84 Brown, Michael, Manchester, MI, letter ................................................................ 85 Burns, Mary, San Francisco, CA, letter ................................................................. 85 Cena, Joseph, and Dawn Hasegawa, Cupertino, CA, joint letter ........................ 86 Chou, Jeffrey, Foster City, CA, letter .................................................................... 88 Cole, John, Durham, NC, letter .............................................................................. 89 Cornelius, Jerry and Barbara, Richardson, TX, joint letter ................................. 91 Curcio, Joyce, Cumberland, RI, letter .................................................................... 91 Delore, Eric, Alameda, CA, letter ........................................................................... 92 Foster, Sally, Dunwoody, GA, statement ............................................................... 93 Fowler, Ellen, Hampton, NH, statement ............................................................... 94 iii VerDate Aug 31 2005 01:54 Apr 29, 2006 Jkt 026383 PO 00000 Frm 00003 Fmt 0486 Sfmt 0486 E:\HR\OC\26383.XXX 26383 jcorcoran on PROD1PC62 with HEARING Page Frank, Kevin, Cary, NC, letter ............................................................................... 94 Frisoni, Scott, Chicago, IL, statement ................................................................... 95 Galitzer, Shari, Madison, WI, letter ....................................................................... 95 Ganu, Sunil, Santa Clara, CA, letter ..................................................................... 96 Garcia, Liles and Naomi, Aloha, OR, letter ........................................................... 97 Garille, Leonard, Southbury, CT, letter ................................................................. 97 Garner, Mark, Paso Robles, CA, letter .................................................................. 98 Ghazouli, Hisham, Redwood City, CA, letter ........................................................ 99 Gonda-Sayre, Patricia, ReformAMT, San Jose, CA, statement ........................... 100 Gorokhova, Nadezhda, Germantown, MD, statement .......................................... 100 Greenstein, Howard, Reform Amt, San Jose, CA, letter ...................................... 101 Guthrie, Duane, Allen, TX, letter ........................................................................... 101 Hartley, Angela, San Diego, CA, statement .........................................................