United States 113th Congress Status: Died 1 R cosponsors

HR 647 — ABLE Act of 2014

Last action — LAID ON THE TABLE - Without objection, the Chair announced that H.R. 647 is laid on the table.

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  1. ✓
    Introduced
  2. Died in session

This bill died with 113th Congress. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Achieving a Better Life Experience Act of 2014 or the ABLE Act of 2014 - Title I: Qualified ABLE Programs - (Sec. 101) States as the purposes of this title to: (1) encourage and assist individuals and families in saving private funds for the purpose of supporting individuals with disabilities to maintain health, independence, and quality of life; and (2) provide secure funding for disability-related expenses of beneficiaries with disabilities that will supplement, but not supplant, benefits provided through private insurance, title XVI (Supplemental Security Income) and title XIX (Medicaid) of the Social Security Act, the beneficiary's employment, and other sources. (Sec. 102) Amends the Internal Revenue Code to exempt from taxation a qualified ABLE program established and maintained by a state, or by an agency or instrumentality of the state, to pay the qualified disability expenses related to the blindness or disability of a program beneficiary, including expenses for education, housing, transportation, employment training and support, assistive technology and personal support services, health, prevention and wellness, financial management and administrative services, legal fees, and expenses for oversight and monitoring, funeral and burial expenses. Requires officers and employees who have control of the qualified ABLE program to make reports as required by the Secretary of the Treasury. Imposes an additional 10% tax on individuals who do not use distributions from an ABLE account for disability expenses. Subjects ABLE accounts to the penalty tax for excess contributions and for failure to file required reports. (Sec. 103) Requires amounts in ABLE accounts to be disregarded in determining eligibility for means-tested federal programs, except distributions for housing expenses under the supplemental security income program and for amounts in an ABLE account exceeding $100,000. Suspends the payment of supplemental security income benefits to an individual during any period in which such individual has excess resources in an ABLE account, but does not suspend or affect the Medicaid eligibility of such individual. (Sec. 104) Amends the bankruptcy code to exclude funds placed in an account of a qualified ABLE program from a bankruptcy estate, but only if: (1) the designated beneficiary of such account was a child, stepchild, grandchild, or step grandchild of the debtor; (2) such funds are not pledged or promised to any entity in connection with any extension of credit and are not excess contributions to an ABLE account; and (3) such funds do not exceed $6,225 during a specified time period. (Sec. 105) Amends the Internal Revenue Code to permit contributors to or beneficiaries of a qualified tuition program (529 program) to direct the investment of contributions to a 529 program (or any earnings thereon) up to two times in any calendar year (currently, no investment direction is allowed). Title II: Offsets- (Sec. 201) Amends title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to change the age at which disability benefits are no longer subject to reductions from 65 to the normal retirement age range as set forth in such Act. (Sec. 202) Amends title XVIII (Medicare) of the Social Security Act to: (1) accelerate the beginning date for adjustments of relative value targets for misvalued services in Medicare physician fee schedules from 2017 to 2016; and (2) treat items and services for vacuum erection systems furnished on and after July 1, 2015, in the same manner as erectile dysfunction drugs for purposes of defining covered drugs under Medicare part D. (Sec. 204) Amends the American Taxpayer Relief Act of 2012 to delay to January 1, 2025, the implementation of oral-only end stage renal disease (ESRD)-related drugs in the ESRD prospective payment system. (Sec. 205) Amends the Internal Revenue Code to increase the Inland Waterways Trust Fund financing rate to 29 cents per gallon for fuel used after March 31, 2015. (Sec. 206) Amends the Internal Revenue Code to treat Internal Revenue Service (IRS)-certified professional employer organizations (PEOs) as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer). Sets forth IRS certification requirements for PEOs, including independent financial review and reporting requirements. Requires a PEO, each year, to post a bond equal to the greater of 5% of the PEO's liability during the preceding calendar year (not exceeding $1 million) or $50,000. (Sec. 207) Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation. (Sec. 208) Amends the Internal Revenue Code to require an annual inflation adjustment to tax penalty amounts for: (1) failure to file a tax return or pay tax, (2) failure to file certain information returns or registration statements, (3) noncompliance of tax return preparers, (4) failure to file partnership or S corporation returns, and (5) failure to file correct information returns or correct payee statements. (Sec. 209) Amends the Internal Revenue Code to increase from 15 to 30% the rate of the continuous levy on payments due to a Medicare provider or supplier for overdue taxes.

Bill Text

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Read HR 647 on the official United States source →

Action History

  1. LAID ON THE TABLE - Without objection, the Chair announced that H.R. 647 is laid on the table.

  2. Motion to reconsider laid on the table Agreed to without objection.

  3. On passage Passed by the Yeas and Nays: 404 - 17 (Roll no. 545). (text: CR H8312-8317)

  4. Considered as unfinished business. (consideration: CR H8343-8344)

  5. POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 647, the Chair put the question on passage, and by voice vote, announced that the ayes had prevailed. Mr. Reichert demanded a the yeas and nays and the Chair postponed further proceedings on the question of passage until a time to be announced.

  6. The previous question was ordered pursuant to the rule. (consideration: CR H8322)

  7. DEBATE - The House proceeded with one hour of debate on H.R. 647.

  8. The rule provides for a closed rule for H.R. 5771 and H.R. 647.

  9. Considered under the provisions of rule H. Res. 766. (consideration: CR H8312-8322)

  10. Rule H. Res. 766 passed House.

  11. Rules Committee Resolution H. Res. 766 Reported to House. The rule provides for a closed rule for H.R. 5771 and H.R. 647.

  12. Placed on the Union Calendar, Calendar No. 456.

  13. Committee on Energy and Commerce discharged.

  14. Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-614, Part I.

  15. Ordered to be Reported (Amended) by Voice Vote.

  16. Committee Consideration and Mark-up Session Held.

  17. Referred to the Subcommittee on Health.

  18. Referred to House Energy and Commerce

  19. Referred to House Ways and Means

  20. Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on · 17 voted No

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

Show all 546 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

On Passage

Passed 404 Yea · 17 Nay · 13 Other
Party YeaNayPresentNot Voting
Republican 25103
D 1541204
Democrat 26002
Whig 2000
R 195404
Jackson 1000
Federalist 1000
Total 40417013
% of votes cast 93%4%0%3%
How each member voted (434)
Member Party Vote
Adam Schiff D Yea
Adam Smith D Yea
Al Green D Yea
Alan Grayson D Yea
Alan Lowenthal D Yea
Albio Sires D Yea
Alcee Hastings D Yea
Alma Adams D Yea
Ami Bera D Yea
Andre Carson D Yea
Ann Kirkpatrick D Yea
Ann Kuster D Yea
Anna Eshoo D Yea
Barbara Lee D Yea
Ben Lujan D Yea
Bennie Thompson D Yea
Beto O'Rourke D Yea
Betty McCollum D Yea
Bill Foster D Yea
Bill Pascrell D Yea
Bobby Rush D Yea
Brad Sherman D Yea
Bradley Schneider D Yea
Brian Higgins D Yea
C.A. Ruppersberger D Yea
Carol Shea-Porter D Yea
Carolyn Maloney D Yea
Cedric Richmond D Yea
Chaka Fattah D Yea
Charles Rangel D Yea
Chellie Pingree D Yea
Cheri Bustos D Yea
Chris Van Hollen D Yea
Colleen Hanabusa D Yea
Collin Peterson D Yea
Corrine Brown D Yea
Daniel Kildee D Yea
Daniel Lipinski D Yea
Danny Davis D Yea
David Cicilline D Yea
David Loebsack D Yea
David Price D Yea
David Scott D Nay
Debbie Wasserman Schultz D Nay
Denny Heck D Yea
Derek Kilmer D Yea
Diana DeGette D Yea
Dina Titus D Yea
Donald Norcross D Yea
Donna Edwards D Yea
Doris Matsui D Yea
Earl Blumenauer D Yea
Ed Perlmutter D Yea
Eddie Johnson D Yea
Elijah Cummings D Yea
Eliot Engel D Yea
Elizabeth Esty D Yea
Emanuel Cleaver D Yea
Eric Swalwell D Yea
Filemon Vela D Yea
Frank Pallone D Yea
Frederica Wilson D Yea
G. Butterfield D Yea
Gary Peters D Yea
Gene Green D Yea
Gerald Connolly D Yea
Grace Meng D Yea
Grace Napolitano D Nay
Gregory Meeks D Yea
Gwen Moore D Nay
Hakeem Jeffries D Yea
Henry Cuellar D Yea
Jackie Speier D Yea
James Clyburn D Yea
James Himes D Yea
James Langevin D Yea
James McGovern D Yea
Janice Hahn D Yea
Janice Schakowsky D Nay
Jared Huffman D Yea
Jared Polis D Yea
Jerrold Nadler D Yea
Jerry McNerney D Yea
Jim Cooper D Yea
Jim Costa D Yea
Jim McDermott D Nay
Joaquin Castro D Not Voting
Joe Courtney D Yea
John Carney D Yea
John Conyers D Yea
John Garamendi D Nay
John Larson D Yea
John Sarbanes D Yea
John Yarmuth D Yea
Jose Serrano D Yea
Joyce Beatty D Yea
Juan Vargas D Yea
Judy Chu D Yea
Julia Brownley D Yea
Karen Bass D Yea
Katherine Clark D Yea
Kathy Castor D Yea
Keith Ellison D Yea
Krysten Sinema D Yea
Kurt Schrader D Yea
Lacy Clay D Yea
Linda Sanchez D Yea
Lloyd Doggett D Yea
Lois Capps D Yea
Lois Frankel D Yea
Loretta Sanchez D Yea
Louise Slaughter D Yea
Lucille Roybal-Allard D Yea
Luis Gutierrez D Yea
Marc Veasey D Yea
Marcia Fudge D Yea
Marcy Kaptur D Yea
Mark Pocan D Nay
Mark Takano D Nay
Matthew Cartwright D Yea
Maxine Waters D Yea
Michael Capuano D Not Voting
Michael Doyle D Not Voting
Michael Honda D Yea
Michelle Lujan Grisham D Yea
Mike Quigley D Yea
Mike Thompson D Yea
Nancy Pelosi D Yea
Niki Tsongas D Yea
Nita Lowey D Yea
Nydia Velazquez D Yea
Paul Tonko D Yea
Peter DeFazio D Yea
Peter Visclosky D Yea
Peter Welch D Yea
Raul Grijalva D Nay
Raul Ruiz D Nay
Richard Neal D Yea
Richard Nolan D Yea
Rick Larsen D Yea
Robert Brady D Yea
Robert Scott D Yea
Robin Kelly D Yea
Ron Kind D Yea
Rosa DeLauro D Yea
Ruben Hinojosa D Yea
Sam Farr D Yea
Sander Levin D Yea
Sanford Bishop D Yea
Scott Peters D Yea
Sean Maloney D Yea
Sheila Jackson-Lee D Yea
Steny Hoyer D Yea
Stephen Lynch D Yea
Steve Cohen D Yea
Steve Israel D Yea
Steven Horsford D Yea
Susan Davis D Yea
Suzan DelBene D Yea
Suzanne Bonamici D Yea
Tammy Duckworth D Not Voting
Terri Sewell D Yea
Theodore Deutch D Yea
Tim Ryan D Yea
Timothy Walz D Yea
Tony Cardenas D Yea
Tulsi Gabbard D Yea
Xavier Becerra D Nay
Yvette Clarke D Yea
Zoe Lofgren D Yea
Allyson Schwartz Democrat Yea
Bruce Braley Democrat Yea
Carolyn McCarthy Democrat Not Voting
Daniel Maffei Democrat Yea
Donald Payne Democrat Yea
Ed Pastor Democrat Yea
Gloria Negrete McLeod Democrat Not Voting
Henry Waxman Democrat Yea
James Moran Democrat Yea
Jim Matheson Democrat Yea
Joe Garcia Democrat Yea
John Barrow Democrat Yea
John Delaney Democrat Yea
John Dingell Democrat Yea
John Tierney Democrat Yea
Joseph Crowley Democrat Yea
Joseph Kennedy Democrat Yea
Michael Michaud Democrat Yea
Mike McIntyre Democrat Yea
Nick Rahall Democrat Yea
Patrick Murphy Democrat Yea
Pete Gallego Democrat Yea
Richard Hanna Democrat Yea
Ron Barber Democrat Yea
Rush Holt Democrat Yea
Timothy Bishop Democrat Yea
William Enyart Democrat Yea
William Owens Democrat Yea
John Campbell Federalist Yea
John Carter Jackson Yea
Aaron Schock R Yea
Adam Kinzinger R Yea
Adrian Smith R Yea
Alan Nunnelee R Yea
Ander Crenshaw R Yea
Andy Harris R Yea
Ann Wagner R Yea
Austin Scott R Yea
Bill Cassidy R Yea
Bill Flores R Yea
Bill Huizenga R Yea
Bill Johnson R Yea
Bill Posey R Yea
Bill Shuster R Yea
Billy Long R Yea
Blaine Luetkemeyer R Yea
Blake Farenthold R Yea
Bob Gibbs R Yea
Bob Goodlatte R Yea
Brad Wenstrup R Yea
Bradley Byrne R Yea
Brett Guthrie R Yea
Candice Miller R Yea
Cathy McMorris Rodgers R Yea
Charles Boustany R Yea
Charles Dent R Yea
Charles Fleischmann R Yea
Chris Collins R Yea
Chris Stewart R Yea
Christopher Gibson R Yea
Christopher Smith R Yea
Cory Gardner R Yea
Curt Clawson R Yea
Cynthia Lummis R Yea
Dan Benishek R Yea
Dana Rohrabacher R Yea
Darrell Issa R Yea
Dave Brat R Yea
David Jolly R Yea
David Joyce R Yea
David McKinley R Yea
David Reichert R Yea
David Roe R Yea
David Schweikert R Yea
David Valadao R Yea
Dennis Ross R Yea
Devin Nunes R Yea
Diane Black R Yea
Don Young R Yea
Doug Collins R Yea
Doug LaMalfa R Yea
Doug Lamborn R Yea
Ed Whitfield R Yea
Edward Royce R Yea
Eric Crawford R Yea
Erik Paulsen R Yea
Frank LoBiondo R Yea
Frank Lucas R Yea
Fred Upton R Yea
Garland Barr R Yea
George Holding R Yea
Glenn Thompson R Yea
Greg Walden R Yea
Gregg Harper R Yea
Gus Bilirakis R Yea
Harold Rogers R Yea
Ileana Ros-Lehtinen R Yea
Jackie Walorski R Yea
Jaime Herrera Beutler R Yea
James Lankford R Yea
James Renacci R Yea
James Sensenbrenner R Yea
Jason Chaffetz R Yea
Jason Smith R Yea
Jeb Hensarling R Yea
Jeff Denham R Yea
Jeff Duncan R Yea
Jeff Fortenberry R Yea
Jeff Miller R Yea
Jim Bridenstine R Nay
Jim Jordan R Yea
Joe Barton R Yea
Joe Wilson R Yea
John Culberson R Yea
John Fleming R Yea
John Kline R Yea
John Mica R Yea
John Shimkus R Yea
Joseph Heck R Yea
Joseph Pitts R Yea
Justin Amash R Nay
Kay Granger R Yea
Keith Rothfus R Yea
Ken Calvert R Yea
Kenny Marchant R Yea
Kevin Brady R Yea
Kevin Cramer R Yea
Kevin McCarthy R Yea
Kevin Yoder R Yea
Kristi Noem R Yea
Lamar Smith R Yea
Larry Bucshon R Yea
Leonard Lance R Yea
Lou Barletta R Yea
Louie Gohmert R Yea
Luke Messer R Yea
Lynn Jenkins R Yea
Lynn Westmoreland R Yea
Mac Thornberry R Yea
Mario Diaz-Balart R Yea
Mark Amodei R Yea
Mark Meadows R Yea
Mark Sanford R Nay
Markwayne Mullin R Yea
Marlin Stutzman R Yea
Marsha Blackburn R Yea
Martha Roby R Yea
Matt Salmon R Yea
Michael Burgess R Yea
Michael Conaway R Yea
Michael Fitzpatrick R Yea
Michael McCaul R Yea
Michael Simpson R Yea
Michael Turner R Yea
Mick Mulvaney R Yea
Mike Coffman R Yea
Mike D. Rogers R Yea
Mike J. Rogers R Yea
Mike Kelly R Yea
Mike Pompeo R Yea
Mo Brooks R Yea
Morgan Griffith R Yea
Patrick McHenry R Yea
Patrick Meehan R Yea
Patrick Tiberi R Yea
Paul Cook R Yea
Paul Gosar R Yea
Paul Ryan R Yea
Pete Olson R Yea
Pete Sessions R Yea
Peter King R Yea
Peter Roskam R Yea
Randy Forbes R Yea
Randy Hultgren R Yea
Randy Neugebauer R Yea
Randy Weber R Yea
Raul Labrador R Yea
Reid Ribble R Yea
Renee Ellmers R Yea
Richard Hudson R Yea
Richard Nugent R Yea
Rob Bishop R Not Voting
Rob Woodall R Yea
Robert Aderholt R Not Voting
Robert Hurt R Yea
Robert Latta R Yea
Robert Pittenger R Yea
Robert Wittman R Yea
Rodney Davis R Yea
Rodney Frelinghuysen R Yea
Roger Williams R Yea
Ron DeSantis R Yea
Sam Graves R Yea
Sam Johnson R Yea
Scott DesJarlais R Yea
Scott Garrett R Yea
Scott Perry R Yea
Scott Rigell R Yea
Scott Tipton R Yea
Sean Duffy R Yea
Shelley Capito R Yea
Stephen Fincher R Yea
Stevan Pearce R Not Voting
Steve Chabot R Yea
Steve Daines R Yea
Steve King R Yea
Steve Scalise R Yea
Steve Stivers R Yea
Steve Womack R Yea
Steven Palazzo R Yea
Susan Brooks R Yea
Ted Poe R Not Voting
Ted Yoho R Yea
Thomas Massie R Yea
Thomas Rooney R Yea
Tim Huelskamp R Nay
Tim Murphy R Yea
Tim Walberg R Yea
Todd Rokita R Yea
Todd Young R Yea
Tom Cole R Yea
Tom Cotton R Yea
Tom Graves R Yea
Tom Marino R Yea
Tom McClintock R Yea
Tom Price R Yea
Tom Reed R Yea
Tom Rice R Yea
Trent Franks R Yea
Trey Gowdy R Yea
Vern Buchanan R Yea
Vicky Hartzler R Yea
Virginia Foxx R Yea
Dave Camp Republican Yea
Doc Hastings Republican Yea
Duncan Hunter Republican Yea
Frank Wolf Republican Yea
Gary Miller Republican Not Voting
George Miller Republican Yea
Howard Coble Republican Yea
Howard McKeon Republican Not Voting
Jack Kingston Republican Yea
Jim Gerlach Republican Yea
John Duncan Republican Yea
John Lewis Republican Yea
Jon Runyan Republican Yea
Kerry Bentivolio Republican Yea
Lee Terry Republican Yea
Michael Grimm Republican Yea
Michele Bachmann Republican Yea
Paul Broun Republican Yea
Phil Gingrey Republican Yea
Ralph Hall Republican Not Voting
Spencer Bachus Republican Yea
Steve Southerland Republican Yea
Steve Stockman Republican Yea
Thomas Petri Republican Yea
Tim Griffin Republican Yea
Tom Latham Republican Yea
Vance McAllister Republican Yea
Walter Jones Republican Nay
William Keating Republican Yea
Daniel Webster Whig Yea
Henry Johnson Whig Yea

Subjects

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Frequently asked questions

What does HR 647 do?
Achieving a Better Life Experience Act of 2014 or the ABLE Act of 2014 - Title I: Qualified ABLE Programs - (Sec. 101) States as the purposes of this title to: (1) encourage and assist individuals and families in saving private funds for the purpose of supporting individuals with disabilities to maintain health, independence, and quality of life; and (2) provide secure funding for disability-related expenses of beneficiaries with disabilities that will supplement, but not supplant, benefits provided through private insurance, title XVI (Supplemental Security Income) and title XIX (Medicaid) of the Social Security Act, the beneficiary's employment, and other sources. (Sec. 102) Amends the Internal Revenue Code to exempt from taxation a qualified ABLE program established and maintained by a state, or by an agency or instrumentality of the state, to pay the qualified disability expenses related to the blindness or disability of a program beneficiary, including expenses for education, housing, transportation, employment training and support, assistive technology and personal support services, health, prevention and wellness, financial management and administrative services, legal fees, and expenses for oversight and monitoring, funeral and burial expenses. Requires officers and employees who have control of the qualified ABLE program to make reports as required by the Secretary of the Treasury. Imposes an additional 10% tax on individuals who do not use distributions from an ABLE account for disability expenses. Subjects ABLE accounts to the penalty tax for excess contributions and for failure to file required reports. (Sec. 103) Requires amounts in ABLE accounts to be disregarded in determining eligibility for means-tested federal programs, except distributions for housing expenses under the supplemental security income program and for amounts in an ABLE account exceeding $100,000. Suspends the payment of supplemental security income benefits to an individual during any period in which such individual has excess resources in an ABLE account, but does not suspend or affect the Medicaid eligibility of such individual. (Sec. 104) Amends the bankruptcy code to exclude funds placed in an account of a qualified ABLE program from a bankruptcy estate, but only if: (1) the designated beneficiary of such account was a child, stepchild, grandchild, or step grandchild of the debtor; (2) such funds are not pledged or promised to any entity in connection with any extension of credit and are not excess contributions to an ABLE account; and (3) such funds do not exceed $6,225 during a specified time period. (Sec. 105) Amends the Internal Revenue Code to permit contributors to or beneficiaries of a qualified tuition program (529 program) to direct the investment of contributions to a 529 program (or any earnings thereon) up to two times in any calendar year (currently, no investment direction is allowed). Title II: Offsets- (Sec. 201) Amends title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to change the age at which disability benefits are no longer subject to reductions from 65 to the normal retirement age range as set forth in such Act. (Sec. 202) Amends title XVIII (Medicare) of the Social Security Act to: (1) accelerate the beginning date for adjustments of relative value targets for misvalued services in Medicare physician fee schedules from 2017 to 2016; and (2) treat items and services for vacuum erection systems furnished on and after July 1, 2015, in the same manner as erectile dysfunction drugs for purposes of defining covered drugs under Medicare part D. (Sec. 204) Amends the American Taxpayer Relief Act of 2012 to delay to January 1, 2025, the implementation of oral-only end stage renal disease (ESRD)-related drugs in the ESRD prospective payment system. (Sec. 205) Amends the Internal Revenue Code to increase the Inland Waterways Trust Fund financing rate to 29 cents per gallon for fuel used after March 31, 2015. (Sec. 206) Amends the Internal Revenue Code to treat Internal Revenue Service (IRS)-certified professional employer organizations (PEOs) as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer). Sets forth IRS certification requirements for PEOs, including independent financial review and reporting requirements. Requires a PEO, each year, to post a bond equal to the greater of 5% of the PEO's liability during the preceding calendar year (not exceeding $1 million) or $50,000. (Sec. 207) Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation. (Sec. 208) Amends the Internal Revenue Code to require an annual inflation adjustment to tax penalty amounts for: (1) failure to file a tax return or pay tax, (2) failure to file certain information returns or registration statements, (3) noncompliance of tax return preparers, (4) failure to file partnership or S corporation returns, and (5) failure to file correct information returns or correct payee statements. (Sec. 209) Amends the Internal Revenue Code to increase from 15 to 30% the rate of the continuous levy on payments due to a Medicare provider or supplier for overdue taxes.
Who sponsors HR 647?
HR 647 is sponsored by Ander Crenshaw (R).
What is the current status of HR 647?
This bill died with 113th Congress. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 647?
Track HR 647 free on One Click Politics — get push/email alerts when it moves.

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