PlainBillCongress, translated.Legislation. Context. Public interest.Became Public Law No: 112-9.
Congressional Research Service
Version 36 · Passed House amended · Mar 3, 2011
Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 - Amends the Internal Revenue Code to: (1) repeal requirements for the reporting to the Internal Revenue Service (IRS) of payments of $600 or more to corporations that are not tax-exempt and of gross proceeds paid in consideration for any type of property; (2) repeal requirements for reporting payments made with respect to rental property which is not part of a trade or business; and (3) increase the limitation on recapture of excess advance payments of the tax credit for health insurance premiums.
People & committees
Rep. Lungren, Daniel E. [R-CA-3] · R–CA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Became Public Law No: 112-9.
Became Public Law No: 112-9.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Passed Senate, under the order of 3/31/2011, having achieved 60 votes in the affirmative, without amendment by Yea-Nay Vote. 87 - 12. Record Vote Number: 49.
Senate roll call 49 · Individual votesPassed/agreed to in Senate: Passed Senate, under the order of 3/31/2011, having achieved 60 votes in the affirmative, without amendment by Yea-Nay Vote. 87 - 12. Record Vote Number: 49.
Senate roll call 49 · Individual votesMeasure laid before Senate by unanimous consent. (consideration: CR S2099-2108)
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 16.
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Motion to reconsider laid on the table Agreed to without objection.
On passage Passed by recorded vote: 314 - 112 (Roll No. 162). (text: CR H1529-1530)
House roll call 162 · Individual votesPassed/agreed to in House: On passage Passed by recorded vote: 314 - 112 (Roll No. 162).(text: CR H1529-1530)
House roll call 162 · Individual votesPoint of order raised by Mr. Weiner on the voice vote of the measure. Mr Weiner stated that the bill purportedly included a Federal income tax increase making the clause 5b of Rule XXI requirement for a three-fifths majority for passage of the measure applicable. Point of order overruled by the Chair.
On motion to table the motion to appeal the ruling of the chair Agreed to by the Yeas and Nays: 243 - 181 (Roll no. 161).
House roll call 161 · Individual votesMr. Camp moved to table the motion to appeal the ruling of the chair
Mr. Levin appealed the ruling of the chair. The question was then put on sustaining the ruling of the chair. (consideration: CR H1551)
Point of order sustained against the motion to recommit with instructions.
Mr. Camp raised a point of order against the motion to recommit with instructions. Mr Camp stated that the motion violated clause 10 of rule XXI by proposing an increase in mandatory spending over a relevant period of time. Sustained by the Chair.
The instructions contained in the McNerney motion seek to require the Committee on Ways and Means to report the bill back to the House forthwith with an amendment which inserts sections entitled "NONREFUNDABLE PERSONAL CREDIT FOR TAXPAYERS SUBJECT TO A TAX INCREASE UNDER THE SMALL BUSINESS PAPERWORK MANDATE ELIMINATION ACT OF 2011", "INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES", and "MAJOR INTEGRATED OIL COMPANIES INELIGIBLE FOR LAST-IN, FIRST-OUT MEHTOD OF INVENTORY".
Mr. McNerney moved to recommit with instructions to Ways and Means. (consideration: CR H1549-1551; text: CR H1549)
The previous question was ordered pursuant to the rule. (consideration: CR H1549)
DEBATE - The House resumed debate on H.R. 4.
WORDS TAKEN DOWN - During the course of debate, exception was taken to certain words used in debate. Subsequently, unanimous consent was granted to withdraw the words and the House resumed debate on H.R. 4.
DEBATE - The House proceeded with two hours and thirty minutes of debate on H.R. 4, as amended.
Rule provides for consideration of H.R. 4 with 2 hours and 30 minutes of general debate. Motion to recommit with or without instructions is allowed. Measure will be considered read. Bill is closed to amendments. The resolution provides that an amendment in the nature of a substitute consisting of the text of the amendment recommended by the Committee on Ways and Means now printed in H.R. 705 shall be considered as adopted. The resolution waives all points of order against provisions in the bill, as amended. The waiver of all points of order against provisions in the bill, as amended, is prophylactic in nature.
Considered under the provisions of rule H. Res. 129. (consideration: CR H1529-1553)
Rule H. Res. 129 passed House.
Rules Committee Resolution H. Res. 129 Reported to House. Rule provides for consideration of H.R. 4 with 2 hours and 30 minutes of general debate. Motion to recommit with or without installowed. Measure will be considered read. Bill is closed to amendments. The resolution provides that an amendment in the nature of a substitute consisting of the text of the amendment recommended by the Committee on Ways and Means now printed in H.R. 705 shall be considered as adopted. The resolution waives all points of order against provisions in the bill, as amended. The waiver of all points of order against provisions in the bill, as amended, is prophylactic in nature.
Placed on the Union Calendar, Calendar No. 6.
Reported by the Committee on Ways and Means. H. Rept. 112-15.
Reported by the Committee on Ways and Means. H. Rept. 112-15.
Ordered to be Reported by Voice Vote.
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
AI Conversation Starters
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Analyze H.R.4 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.4 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.4 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.4 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.