H.R. 674 - 3% Withholding Repeal and Job Creation Act

3% Withholding Repeal and Job Creation Act

H.R. 674 — 112^th Congress (2011–2012)

Summary

To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes. (by CRS)

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Title

To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities.

Other Titles

• 3% Withholding Repeal and Job Creation Act
• 3% Withholding Repeal and Job Creation Act
• VOW to Hire Heroes Act of 2011
• 3% Withholding Repeal and Job Creation Act
• VOW to Hire Heroes Act of 2011
• To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes.

Sponsor

Walter Herger

Co-Sponsors

• Jeff Miller
• Lynn Jenkins
• Lynn Westmoreland
• Shelley Capito
• John Mica
• Bob Filner
• Timothy Bishop
• Dean Heller
• Peter Sessions
• Michael Grimm
• Bill Posey
• Cathy McMorris Rodgers
• Frederick Upton
• Paul Broun
• Michael Fitzpatrick
• Lamar Smith
• Rodney Frelinghuysen
• Judy Biggert
• Raymond Green
• Jim Costa
• Glenn Thompson
• Jeff Flake
• Michael Simpson
• Henry Cuellar
• Tom Price
• James Lankford
• Mike Pompeo
• Walter Jones
• Francisco Canseco
• Tim Holden
• Dave Reichert
• Scott DesJarlais
• Alan Nunnelee
• J. Forbes
• Greg Walden
• Jason Chaffetz
• Joe Heck
• Brett Guthrie
• Jon Runyan
• Pete Olson
• John Gingrey
• Charles Rangel
• Michael Rogers
• Randy Neugebauer
• Larry Bucshon
• Kathy Castor
• Gary Peters
• Steven Pearce
• Edward Royce
• Howard McKeon
• Dennis Cardoza
• Geoff Davis
• Devin Nunes
• John Fleming
• Robert Hurt
• Ileana Ros-Lehtinen
• Jesse Jackson
• Nan Hayworth
• Adam Smith
• Candice Miller
• Clifford Stearns
• Ralph Hall
• Darrell Issa
• Robert Latta
• Bill Johnson
• Tom Cole
• Adrian Smith
• Anna Eshoo
• Blake Farenthold
• Daniel Lipinski
• John Duncan
• Martin Heinrich
• Bob Dold
• Thaddeus McCotter
• Steven Chabot
• Bill Cassidy
• Jason Altmire
• Patrick Tiberi
• Michael Michaud
• Todd Young
• William Shuster
• Jerry McNerney
• Leonard Lance
• Michael Burgess
• Dennis Ross
• Thomas Rooney
• Timothy Walz
• Edolphus Towns
• Cory Gardner
• F. Sensenbrenner
• Rob Bishop
• Kurt Schrader
• Addison Wilson
• Gus Bilirakis
• Sue Myrick
• Tim Murphy
• Dan Burton
• Bob Gibbs
• Rick Berg
• Steve Scalise
• Todd Rokita
• Trey Gowdy
• Tom McClintock
• Bruce Braley
• Robert Schilling
• Dale Kildee
• Jim Jordan
• Ann Marie Buerkle
• David Wu
• Martha Roby
• Sanford Bishop
• Spencer Bachus
• Billy Long
• David Rivera
• Chip Cravaack
• Kevin Yoder
• Dan Benishek
• Steven LaTourette
• John Kline
• Ander Crenshaw
• Tom Graves
• Daniel Webster
• Jeffrey Fortenberry
• Elton Gallegly
• Rodney Alexander
• Charles Dent
• Samuel Johnson
• Roscoe Bartlett
• John Carter
• Mike Coffman
• Nick Rahall
• Jim Gerlach
• Tim Huelskamp
• Jo Bonner
• William Owens
• Lou Barletta
• Raúl Labrador
• Erik Paulsen
• Jo Ann Emerson
• Gary Miller
• Renee Ellmers
• Paul Gosar
• Corrine Brown
• E. Rigell
• David Loebsack
• Ben Chandler
• Ronald Paul
• Chris Gibson
• Dennis Rehberg
• Joe Courtney
• Steve King
• Justin Amash
• Gerald Connolly
• Joe Donnelly
• Ken Calvert
• Henry Johnson
• Adam Kinzinger
• David McKinley
• Gregg Harper
• Rosa DeLauro
• John Yarmuth
• Samuel Graves
• Michele Bachmann
• Brian Bilbray
• K. Conaway
• Tammy Baldwin
• Harold Rogers
• Kristi Noem
• Rick Crawford
• Charles Bass
• Lee Terry
• Steve Israel
• Jeff Landry
• Tom Reed
• Carolyn Maloney
• Maurice Hinchey
• Joseph Pitts
• James Himes
• William Thornberry
• Jim Renacci
• Vicky Hartzler
• Michael Turner
• Aaron Schock
• Thomas Latham
• Jim Matheson
• Cynthia Lummis
• Bill Huizenga
• Ben Quayle
• Virginia Foxx
• Sean Duffy
• Rob Woodall
• Jeff Duncan
• Mazie Hirono
• Scott Tipton
• Jean Schmidt
• Rick Larsen
• Timothy Johnson
• Steve Austria
• Vern Buchanan
• Christopher Van Hollen
• Doc Hastings
• W. Akin
• Frank LoBiondo
• Jack Kingston
• Donald Young
• Steve Womack
• Timothy Walberg
• Scott Garrett
• Phil Roe
• John Sarbanes
• Randy Hultgren
• Thomas Petri
• Andy Harris
• Tim Scott
• Richard Hanna
• Brian Higgins
• Marsha Blackburn
• James Moran
• Elijah Cummings
• Mike Pence
• Louis Gohmert
• Earl Blumenauer
• Leonard Boswell
• Ben Luján
• Paul Ryan
• Ronald Kind
• John Lewis
• Kevin Brady
• Allen West
• Jaime Herrera Beutler
• Charles Boustany
• Shelley Berkley
• Michael McCaul
• Steven Palazzo
• Trent Franks
• Bill Flores
• Mike Ross
• Marlin Stutzman
• Austin Scott
• Frank Guinta
• Lois Capps
• Christopher Murphy
• Mike Kelly
• Duncan Hunter
• Mario Diaz-Balart
• John Larson
• Kay Granger
• Todd Platts
• Michael Rogers
• Reid Ribble
• John Campbell
• Mick Mulvaney
• Frank Wolf
• Emanuel Cleaver
• Doug Lamborn
• Steve Stivers
• Sandy Adams
• Connie Mack
• C.A. Ruppersberger
• William Pascrell
• David Schweikert
• Peter Roskam
• Tim Griffin
• Rob Wittman
• Blaine Luetkemeyer
• Donald Manzullo
• Diane Black
• Joe Walsh
• Kenny Marchant

Subjects

• Taxation
• American Samoa
• Appropriations
• Congressional oversight
• Disability and paralysis
• Employee hiring
• Employment and training programs
• Employment taxes
• Government investigations
• Government lending and loan guarantees
• Government trust funds
• Guam
• Health care costs and insurance
• Income tax credits
• Income tax exclusion
• Licensing and registrations
• Long-term, rehabilitative, and terminal care
• Military personnel and dependents
• Northern Mariana Islands
• Public contracts and procurement
• Puerto Rico
• Social security and elderly assistance
• Social work, volunteer service, charitable organizations
• Tax administration and collection, taxpayers
• Tax-exempt organizations
• Transportation costs
• U.S. territories and protectorates
• Unemployment
• User charges and fees
• Veterans' education, employment, rehabilitation
• Veterans' loans, housing, homeless programs
• Veterans' medical care
• Veterans' pensions and compensation
• Virgin Islands
• Vocational education

Related Bills

• H.Res. 448 (112^th) : Providing for Consideration of the Bill (H.R. 2576) to Amend the Internal Revenue Code of 1986 to Modify the Calculation of Modified Adjusted Gross Income for Purposes of Determining Eligibility for Certain Healthcare-Related Programs, and Providing for Consideration of the Bill (H.R. 674) to Amend the Internal Revenue Code of 1986 to Repeal the Imposition of 3 Percent Withholding on Certain Payments Made to Vendors by Government Entities.
• S. 89 (112^th) : Withholding Tax Relief Act of 2011
• S. 164 (112^th) : Withholding Tax Relief Act of 2011
• S. 1720 (112^th) : Jobs Through Growth Act
• S. 1762 (112^th) : Withholding Tax Relief Act of 2011

Major Actions

Introduced	2/11/2011
Referred to Committee
Amendments (7 proposed)
Passed House	10/27/2011
Passed Senate	11/10/2011
Passed House	11/16/2011
Signed by President	11/21/2011

Bill History

• All Votes
• All Actions
• Amendments

	Chamber/Committee	Motion	Date	Result
select this vote	House	On Motion to Recommit with Instructions: H.R. 674 To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities	10/27/2011	This motion DID NOT PASS the House 183 voted YES 235 voted NO 16 voted present/not voting
select this vote	House	On Passage - House - H.R. 674 To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities	10/27/2011	This bill PASSED the House 405 voted YES 16 voted NO 13 voted present/not voting
select this vote	Senate	On Cloture on the Motion to Proceed (Motion to Invoke Cloture on the Motion to Proceed to H.R. 674)	11/07/2011	This motion PASSED the Senate 94 voted YES 1 voted NO 5 voted present/not voting
select this vote	Senate	McCain Amdt. No. 928	11/10/2011	This amendment DID NOT PASS the Senate 40 voted YES 56 voted NO 4 voted present/not voting
select this vote	Senate	Tester Amdt. No. 927, As Modified	11/10/2011	This amendment PASSED the Senate 94 voted YES 1 voted NO 5 voted present/not voting
select this vote	Senate	On Passage - Senate - H.R. 674 As Amended	11/10/2011	This bill PASSED the Senate 95 voted YES 0 voted NO 5 voted present/not voting
currently selected	House	On Motion to Suspend the Rules and Concur in the Senate Amendment: H.R. 674 To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities	11/16/2011	This bill PASSED the House 422 voted YES 0 voted NO 12 voted present/not voting

	Action	Date	Description
	Introduced	2/11/2011
		2/11/2011	Referred to the House Committee on Ways and Means.
		10/13/2011	Committee Consideration and Mark-up Session Held.
	Put on a legislative calendar	10/13/2011	Ordered to be Reported by Voice Vote.
		10/18/2011	Reported by the Committee on Ways and Means. H. Rept. 112-253.
	Put on a legislative calendar	10/18/2011	Placed on the Union Calendar, Calendar No. 169.
		10/25/2011	Rules Committee Resolution H. Res. 448 Reported to House. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The resolution waives all points of order against consideration of the bills. It directs the Clerk to, in the engrossment of H.R. 674, add the test of H.R. 2576, as passed by the
		10/26/2011	Rule H. Res. 448 passed House.
		10/27/2011	Considered under the provisions of rule H. Res. 448.
		10/27/2011	Rule provides for consideration of H.R. 2576 and H.R. 674 with 1 hour of general debate on each measure. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions for each measure. Measures will be considered read. Bills are closed to amendments. The resolution waives all points of order against consideration of both bills and directs the Clerk, in the engrossment of H.R. 674, to add the text of H.R. 2576, as passed by the House, as new matter at the end of H.R. 674.
		10/27/2011	DEBATE - The House proceeded with one hour of debate on H.R. 674.
		10/27/2011	The previous question was ordered without objection.
		10/27/2011	Pursuant to clause 1(c) of rule 19, further consideration of the bill is postponed.
		10/27/2011	Considered as unfinished business.
		10/27/2011	Mr. Andrews moved to recommit with instructions to Ways and Means.
		10/27/2011	DEBATE - The House proceeded with 10 minutes of debate on the Andrews motion to recommit with instructions. The instructions contained in the motion seek strike the entire bill and add language to deny relief to companies that are delinquent in paying their federal taxes.
		10/27/2011	The previous question on the motion to recommit with instructions was ordered without objection.
		10/27/2011	Motion to reconsider laid on the table Agreed to without objection.
select this vote	Vote	10/27/2011	On Motion to Recommit with Instructions: H.R. 674 To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities
select this vote	House Vote on Passage	10/27/2011	On Passage - House - H.R. 674 To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities
		10/31/2011	Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
	Put on a legislative calendar	11/01/2011	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 212.
		11/03/2011	Motion to proceed to consideration of measure made in Senate.
		11/03/2011	Cloture motion on the motion to proceed to the measure presented in Senate.
		11/07/2011	Motion to proceed to measure considered in Senate.
select this vote	Vote	11/07/2011	On Cloture on the Motion to Proceed (Motion to Invoke Cloture on the Motion to Proceed to H.R. 674)
		11/08/2011	Motion to proceed to measure considered in Senate.
		11/08/2011	Motion to proceed to consideration of measure agreed to in Senate by Unanimous Consent.
		11/08/2011	Measure laid before Senate by motion.
		11/08/2011	Amendment SA 927 proposed by Senator Reid for Senator Tester.
		11/09/2011	Considered by Senate.
		11/09/2011	Considered by Senate.
		11/09/2011	Amendment SA 928 proposed by Senator McCain to Amendment SA 927.
		11/10/2011	Considered by Senate.
		11/10/2011	Message on Senate action sent to the House.
		11/10/2011	Considered by Senate.
		11/10/2011	Considered by Senate.
select this vote	Vote	11/10/2011	McCain Amdt. No. 928
select this vote	Vote	11/10/2011	Tester Amdt. No. 927, As Modified
select this vote	Senate Vote on Passage	11/10/2011	On Passage - Senate - H.R. 674 As Amended
		11/16/2011	Mr. Camp moved that the House suspend the rules and concur in the Senate amendment.
		11/16/2011	DEBATE - The House proceeded with forty minutes of debate on concurring in the Senate amendment to H.R. 674.
		11/16/2011	POSTPONED PROCEEDINGS - At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
		11/16/2011	Motion to reconsider laid on the table Agreed to without objection.
currently selected	House Vote on Passage	11/16/2011	On Motion to Suspend the Rules and Concur in the Senate Amendment: H.R. 674 To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities
	Presented to President	11/19/2011	Presented to President.
	Signed	11/21/2011	Signed by President.
	Enacted	11/21/2011	Became Public Law No: 112-56.

	Number	Sponsor	Date Offered	Status
	S. Amdt. 924	McCain, John [R-AZ]	November 7, 2011	Offered on November 6, 2011.
	Amendment information not available. Show amendment details
	S. Amdt. 925	McCain, John [R-AZ]	November 8, 2011	Offered on November 7, 2011.
	Amendment information not available. Show amendment details
	S. Amdt. 926	Thune, John [R-SD]	November 8, 2011	Offered on November 7, 2011.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 927	Tester, Jon [D-MT]	November 8, 2011	Offered on November 7, 2011.
	To amend the Internal Revenue Code of 1986 to permit a 100 percent levy for payments to Federal vendors relating to property, to require a study on how to reduce the amount of Federal taxes owed but not paid by Federal contractors, and to make certain improvements in the laws relating to the employment and training of veterans. Show amendment details
select this vote	S. Amdt. 928	McCain, John [R-AZ]	November 8, 2011	Offered on November 7, 2011.
	To provide American jobs through economic growth. Show amendment details
	S. Amdt. 929	Casey, Robert [D-PA]	November 9, 2011	Offered on November 8, 2011.
	Amendment information not available. Show amendment details
	S. Amdt. 930	Klobuchar, Amy [D-MN]	November 10, 2011	Offered on November 9, 2011.
	Amendment information not available. Show amendment details