HEARING ADVISORY: Chairman Tiberi Announces Hearing on Framework for Evaluating Certain Expiring Tax Provisions

June 8, 2012 — Hearing Advisory   

Congressman Pat Tiberi (R-OH), Chairman of the Subcommittee on Select Revenue Measures, today announced that the Subcommittee will hold a hearing on how Congress should evaluate certain tax provisions that either expired in 2011 or will expire in 2012 (also known as “tax extenders”). The hearing will take place on Friday, June 8, 2012, in Room 1100 of the Longworth House Office Building at 9:30 A.M.

In view of the limited time available to hear witnesses, oral testimony at this hearing will be from invited witnesses only.  However, any individual or organization not scheduled for an oral appearance may submit a written statement for consideration by the Committee and for inclusion in the printed record of the hearing.  A list of invited witnesses will follow.


On September 22, 2011, the Subcommittee held a joint hearing with the Subcommittee on Oversight on the topic of the intersection of energy policy and tax policy.  At that hearing, witnesses testified on the effectiveness of a number of energy-related tax extenders.  On April 26, 2012, the Subcommittee held a hearing on Member proposals related to tax extenders, at which Members of Congress testified both in favor of and in opposition to numerous tax extenders.

As with the Subcommittee’s April 26, 202 hearing, for purposes of this hearing, a “tax extender” is any tax provision:

  1. Extended in title VII of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law No. 111-312; “TRUIRJCA”), or
  2. Expiring between the end of calendar year 2011 and the end of calendar year 2012, other than any provision:
  • Addressed in titles I through VI of TRUIRJCA, or
  • Related to a transportation trust fund.

In announcing the hearing, Chairman Tiberi said, “As part of the Ways and Means Committee’s ongoing effort to review dozens of tax provisions that either expired last year or expire this year, we need to consider carefully the principles that we should use to evaluate the merits of these policies.  Having recently heard from our House colleagues about their views on many of these extenders, it is time for the Subcommittee Members to roll up their sleeves and see how the provisions stack up against what experts consider the principles of sound tax policy.”


The hearing will explore ideas on the framework that Congress should use to evaluate tax extenders, the principles of good tax policy that Congress should apply during this evaluation, and the specific metrics against which Congress should test the merits of particular provisions.  While the hearing is not intended to focus on specific tax extenders, individual provisions may be discussed for the purpose of illustrating how to use such principles and metrics.


Please Note: Any person(s) and/or organization(s) wishing to submit written comments for the hearing record must follow the appropriate link on the hearing page of the Committee website and complete the informational forms. From the Committee homepage, https://waysandmeans.house.gov, select “Hearings.”  Select the hearing for which you would like to submit, and click on the link entitled, “Click here to provide a submission for the record.”  Once you have followed the online instructions, submit all requested information. ATTACH your submission as a Word document, in compliance with the formatting requirements listed below, by the close of business on Friday, June 22, 2012.  Finally, please note that due to the change in House mail policy, the U.S. Capitol Police will refuse sealed-package deliveries to all House Office Buildings. For questions, or if you encounter technical problems, please call (202) 225-3625 or (202) 225-2610.


The Committee relies on electronic submissions for printing the official hearing record.  As always, submissions will be included in the record according to the discretion of the Committee.  The Committee will not alter the content of your submission, but we reserve the right to format it according to our guidelines.  Any submission provided to the Committee by a witness, any supplementary materials submitted for the printed record, and any written comments in response to a request for written comments must conform to the guidelines listed below.  Any submission or supplementary item not in compliance with these guidelines will not be printed, but will be maintained in the Committee files for review and use by the Committee.

1. All submissions and supplementary materials must be provided in Word format and MUST NOT exceed a total of 10 pages, including attachments. Witnesses and submitters are advised that the Committee relies on electronic submissions for printing the official hearing record.

2. Copies of whole documents submitted as exhibit material will not be accepted for printing. Instead, exhibit material should be referenced and quoted or paraphrased.  All exhibit material not meeting these specifications will be maintained in the Committee files for review and use by the Committee.

3. All submissions must include a list of all clients, persons and/or organizations on whose behalf the witness appears.  A supplemental sheet must accompany each submission listing the name, company, address, telephone, and fax numbers of each witness.

The Committee seeks to make its facilities accessible to persons with disabilities.  If you are in need of special accommodations, please call 202-225-1721 or 202-226-3411 TTD/TTY in advance of the event (four business days notice is requested).  Questions with regard to special accommodation needs in general (including availability of Committee materials in alternative formats) may be directed to the Committee as noted above.

Note: All Committee advisories and news releases are available on the World Wide Web at http://www.waysandmeans.house.gov/.