Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
Public Law 112-9 · H.R. 4 · 112th Congress · began in the House
Signed by Barack Obama (D) on Apr 14, 2011 · Taxation
Sponsor: Rep. Daniel Lungren (R-CA-3)
Cosponsors (273): Rep. Sandy Adams, Rep. Robert Aderholt,
Passage votesYeaNay
- HouseRecorded vote: 314 yea, 112 nay314–112
- SenateRecorded vote: 87 yea, 12 nay87–12
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
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.
Who voted for it
Every House member of the 112th Congress on the ideology compass. Highlighted: the 314 who voted yea on final passage. Faded: everyone else, including those who voted nay, did not vote, or had not yet taken office.
314 yea112 nay6 present or did not vote
Democrats who voted yea(76)
Rep. Nydia VelázquezD-NY-12
Rep. Louise SlaughterD-NY-28
Rep. Ed PastorD-AZ-4
Rep. Chellie PingreeD-ME-1
Rep. David PriceD-NC-4
Rep. Albio SiresD-NJ-13
Rep. Al GreenD-TX-9
Rep. Rob AndrewsD-NJ-1
Rep. Steve CohenD-TN-9
Rep. David CicillineD-RI-1
Rep. John YarmuthD-KY-3
Rep. Peter ViscloskyD-IN-1
Rep. Steve IsraelD-NY-2
Rep. Kathy CastorD-FL-11
Rep. Carolyn MaloneyD-NY-14
Rep. G.K. ButterfieldD-NC-1
Rep. Russ CarnahanD-MO-3
Rep. Jim LangevinD-RI-2
Rep. Joe BacaD-CA-43
Rep. Joe CourtneyD-CT-2
Rep. Loretta SanchezD-CA-47
Rep. Peter WelchD-VT
Rep. Terri SewellD-AL-7
Rep. Silvestre ReyesD-TX-16
Rep. Charlie GonzalezD-TX-20
Rep. David ScottD-GA-13
Rep. Susan DavisD-CA-53
Rep. William KeatingD-MA-10
Rep. David WuD-OR-1
Rep. Adam SchiffD-CA-29
Rep. Timothy BishopD-NY-1
Rep. Mark CritzD-PA-12
Rep. Brian HigginsD-NY-27
Rep. Jerry McNerneyD-CA-11
Rep. Bruce BraleyD-IA-1
Rep. Carolyn McCarthyD-NY-4
Rep. Rick LarsenD-WA-2
Rep. Tim HoldenD-PA-17
Rep. A. Dutch RuppersbergerD-MD-2
Rep. Mike QuigleyD-IL-5
Rep. Jerry CostelloD-IL-12
Rep. Laura RichardsonD-CA-37
Rep. Jay InsleeD-WA-1
Rep. Timothy WalzD-MN-1
Rep. Shelley BerkleyD-NV-1
Rep. Adam SmithD-WA-9
Rep. Martin HeinrichD-NM-1
Rep. Sanford BishopD-GA-2
Rep. Gerald ConnollyD-VA-11
Rep. Peter DeFazioD-OR-4
Rep. David LoebsackD-IA-2
Rep. Gene GreenD-TX-29
Rep. Nick RahallD-WV-3
Rep. Gary PetersD-MI-9
Rep. Ed PerlmutterD-CO-7
Rep. Jim HimesD-CT-4
Rep. Leonard BoswellD-IA-3
Rep. Daniel LipinskiD-IL-3
Rep. Dennis CardozaD-CA-18
Rep. Henry CuellarD-TX-28
Rep. John CarneyD-DE
Rep. Ben ChandlerD-KY-6
Rep. John BarrowD-GA-12
Rep. Joe DonnellyD-IN-2
Rep. Kurt SchraderD-OR-5
Rep. Jim CostaD-CA-20
Rep. William OwensD-NY-23
Rep. Jim CooperD-TN-5
Rep. Jason AltmireD-PA-4
Rep. Collin PetersonD-MN-7
Rep. Larry KissellD-NC-8
Rep. Mike McIntyreD-NC-7
Rep. Mike RossD-AR-4
Rep. Dan BorenD-OK-2
Rep. Heath ShulerD-NC-11
Rep. Jim MathesonD-UT-2
Republicans who voted yea(238)
Rep. Walter JonesR-NC-3
Rep. Steven LaTouretteR-OH-14
Rep. Patrick MeehanR-PA-7
Rep. Jim GerlachR-PA-6
Rep. Bob DoldR-IL-10
Rep. Todd PlattsR-PA-19
Rep. Ileana Ros-LehtinenR-FL-18
Rep. David ReichertR-WA-8
Rep. Mario Diaz-BalartR-FL-21
Rep. Frank LoBiondoR-NJ-2
Rep. Pete KingR-NY-3
Rep. Chris SmithR-NJ-4
Rep. Jon RunyanR-NJ-3
Rep. Charles DentR-PA-15
Rep. Christopher GibsonR-NY-20
Rep. Michael GrimmR-NY-13
Rep. Judy BiggertR-IL-13
Rep. Rodney FrelinghuysenR-NJ-11
Rep. Lou BarlettaR-PA-11
Rep. Tom LathamR-IA-4
Rep. Shelley CapitoR-WV-2
Rep. Michael FitzpatrickR-PA-8
Rep. David McKinleyR-WV-1
Rep. David RiveraR-FL-25
Rep. Frank WolfR-VA-10
Rep. Michael TurnerR-OH-3
Rep. Charlie BassR-NH-2
Rep. Mike SimpsonR-ID-2
Rep. Steve StiversR-OH-15
Rep. Aaron SchockR-IL-18
Rep. Nan HayworthR-NY-19
Rep. Hal RogersR-KY-5
Rep. Tom ColeR-OK-4
Rep. Rodney AlexanderR-LA-5
Rep. Mike RogersR-AL-3
Rep. Jeff FortenberryR-NE-1
Rep. Adam KinzingerR-IL-11
Rep. Frank LucasR-OK-3
Rep. Glenn ThompsonR-PA-5
Rep. Jerry LewisR-CA-41
Rep. Jo Ann EmersonR-MO-8
Rep. Mike KellyR-PA-3
Rep. Ander CrenshawR-FL-4
Rep. John ShimkusR-IL-19
Rep. Joseph HeckR-NV-3
Rep. Steve WomackR-AR-3
Rep. Denny RehbergR-MT
Rep. Jo BonnerR-AL-1
Rep. Ed WhitfieldR-KY-1
Rep. Ken CalvertR-CA-44
Rep. Bill ShusterR-PA-9
Rep. W. Bill YoungR-FL-10
Rep. Pat TiberiR-OH-12
Rep. Brian BilbrayR-CA-50
Rep. Rick CrawfordR-AR-1
Rep. Steve AustriaR-OH-7
Rep. Robert AderholtR-AL-4
Rep. Buck McKeonR-CA-25
Rep. Rick BergR-ND
Rep. Geoff DavisR-KY-4
Rep. Leonard LanceR-NJ-7
Rep. Don YoungR-AK
Rep. Spencer BachusR-AL-6
Rep. Kay GrangerR-TX-12
Rep. David DreierR-CA-26
Rep. Tom ReedR-NY-29
Rep. Gregg HarperR-MS-3
Rep. Daniel LungrenR-CA-3
Rep. Robert WittmanR-VA-1
Rep. Tim MurphyR-PA-18
Rep. Martha RobyR-AL-2
Rep. Thad McCotterR-MI-11
Rep. Doc HastingsR-WA-4
Rep. Kristi NoemR-SD
Rep. Chip CravaackR-MN-8
Rep. Greg WaldenR-OR-2
Rep. Elton GalleglyR-CA-24
Rep. Bobby SchillingR-IL-17
Rep. Tom MarinoR-PA-10
Rep. Randy ForbesR-VA-4
Rep. John CarterR-TX-31
Rep. Dave CampR-MI-4
Rep. Brett GuthrieR-KY-2
Rep. Jaime Herrera BeutlerR-WA-3
Rep. James RenacciR-OH-16
Rep. Lamar SmithR-TX-21
Rep. Timothy JohnsonR-IL-15
Rep. Larry BucshonR-IN-8
Rep. Gus BilirakisR-FL-9
Rep. Peter RoskamR-IL-6
Rep. Lee TerryR-NE-2
Rep. Fred UptonR-MI-6
Rep. Jeff DenhamR-CA-19
Rep. Vern BuchananR-FL-13
Rep. Mary Bono MackR-CA-45
Rep. Scott TiptonR-CO-3
Rep. Erik PaulsenR-MN-3
Rep. Roscoe BartlettR-MD-6
Rep. Tim GriffinR-AR-2
Rep. Mike RogersR-MI-8
Rep. Bob GibbsR-OH-18
Rep. Frank GuintaR-NH-1
Rep. Candice MillerR-MI-10
Rep. Michael McCaulR-TX-10
Rep. Scott RigellR-VA-2
Rep. Allen WestR-FL-22
Rep. Bill CassidyR-LA-6
Rep. Renee EllmersR-NC-2
Rep. Cathy McMorris RodgersR-WA-5
Rep. Steven PalazzoR-MS-4
Rep. Blaine LuetkemeyerR-MO-9
Rep. Bill JohnsonR-OH-6
Rep. Devin NunesR-CA-21
Rep. Daniel WebsterR-FL-8
Rep. Jean SchmidtR-OH-2
Rep. Charles BoustanyR-LA-7
Rep. John SullivanR-OK-1
Rep. Kevin McCarthyR-CA-22
Rep. Joe BartonR-TX-6
Rep. Phil RoeR-TN-1
Rep. Ralph HallR-TX-4
Rep. Eric CantorR-VA-7
Rep. Randy HultgrenR-IL-14
Rep. Alan NunneleeR-MS-1
Rep. Mike CoffmanR-CO-6
Rep. Chuck FleischmannR-TN-3
Rep. Sean DuffyR-WI-7
Rep. Sam GravesR-MO-6
Rep. Adrian SmithR-NE-3
Rep. Howard CobleR-NC-6
Rep. Joseph PittsR-PA-16
Rep. Gary MillerR-CA-42
Rep. Steve PearceR-NM-2
Rep. John MicaR-FL-7
Rep. Pete OlsonR-TX-22
Rep. Paul GosarR-AZ-1
Rep. Scott DesJarlaisR-TN-4
Rep. Cory GardnerR-CO-4
Rep. Robert LattaR-OH-5
Rep. Vicky HartzlerR-MO-4
Rep. John KlineR-MN-2
Rep. Steve KingR-IA-5
Rep. Morgan GriffithR-VA-9
Rep. Richard NugentR-FL-5
Rep. Sue MyrickR-NC-9
Rep. Stephen FincherR-TN-8
Rep. Thomas RooneyR-FL-16
Rep. Blake FarentholdR-TX-27
Rep. John CulbersonR-TX-7
Rep. Darrell IssaR-CA-49
Rep. Andy HarrisR-MD-1
Rep. Donald ManzulloR-IL-16
Rep. James LankfordR-OK-5
Rep. Todd YoungR-IN-9
Rep. Paul RyanR-WI-1
Rep. Tom PetriR-WI-6
Rep. Bill PoseyR-FL-15
Rep. Jack KingstonR-GA-1
Rep. Sam JohnsonR-TX-3
Rep. Mac ThornberryR-TX-13
Rep. Lynn JenkinsR-KS-2
Rep. Bob GoodlatteR-VA-6
Rep. Todd AkinR-MO-2
Rep. Quico CansecoR-TX-23
Rep. Rob BishopR-UT-1
Rep. Mo BrooksR-AL-5
Rep. Robert HurtR-VA-5
Rep. Tim WalbergR-MI-7
Rep. Ann Marie BuerkleR-NY-25
Rep. Diane BlackR-TN-6
Rep. Sandy AdamsR-FL-24
Rep. Wally HergerR-CA-2
Rep. Phil GingreyR-GA-11
Rep. Duncan HunterR-CA-52
Rep. Steve SoutherlandR-FL-2
Rep. Kevin YoderR-KS-3
Rep. Dan BenishekR-MI-1
Rep. Steve ScaliseR-LA-1
Rep. Kenny MarchantR-TX-24
Rep. Reid RibbleR-WI-8
Rep. Dennis RossR-FL-12
Rep. Bill FloresR-TX-17
Rep. Austin ScottR-GA-8
Rep. Patrick McHenryR-NC-10
Rep. Kevin BradyR-TX-8
Rep. Jeff LandryR-LA-3
Rep. Louie GohmertR-TX-1
Rep. Joe WilsonR-SC-2
Rep. Dan BurtonR-IN-5
Rep. Pete SessionsR-TX-32
Rep. Billy LongR-MO-7
Rep. John FlemingR-LA-4
Rep. Mike PenceR-IN-6
Rep. Steve ChabotR-OH-1
Rep. Cliff StearnsR-FL-6
Rep. Cynthia LummisR-WY
Rep. Ted PoeR-TX-2
Rep. Michele BachmannR-MN-6
Rep. Todd RokitaR-IN-4
Rep. Dana RohrabacherR-CA-46
Rep. Michael BurgessR-TX-26
Rep. Marsha BlackburnR-TN-7
Rep. David SchweikertR-AZ-5
Rep. Ron PaulR-TX-14
Rep. Bill HuizengaR-MI-2
Rep. Tom PriceR-GA-6
Rep. Ed RoyceR-CA-40
Rep. Lynn WestmorelandR-GA-3
Rep. Jimmy DuncanR-TN-2
Rep. Jeff MillerR-FL-1
Rep. Michael ConawayR-TX-11
Rep. Jason ChaffetzR-UT-3
Rep. Jeb HensarlingR-TX-5
Rep. Tim ScottR-SC-1
Rep. Virginia FoxxR-NC-5
Rep. Randy NeugebauerR-TX-19
Rep. Rob WoodallR-GA-7
Rep. James SensenbrennerR-WI-5
Rep. Mike PompeoR-KS-4
Rep. Trent FranksR-AZ-2
Rep. Connie MackR-FL-14
Rep. Trey GowdyR-SC-4
Rep. Doug LambornR-CO-5
Rep. Ben QuayleR-AZ-3
Rep. Raúl LabradorR-ID-1
Rep. Tim HuelskampR-KS-1
Rep. Dean HellerR-NV-2
Rep. Jeff DuncanR-SC-3
Rep. Joe WalshR-IL-8
Rep. Scott GarrettR-NJ-5
Rep. Marlin StutzmanR-IN-3
Rep. Tom McClintockR-CA-4
Rep. Mick MulvaneyR-SC-5
Rep. Justin AmashR-MI-3
Rep. Tom GravesR-GA-9
Rep. Paul BrounR-GA-10
Rep. Jeff FlakeR-AZ-6
Rep. John CampbellR-CA-48
Data notes
The House’s recorded vote on the final version of the law (roll call 160 in Voteview), matched to the vote the record cites and checked against its totals. Positions are each member’s DW-NOMINATE score for that Congress, as on the Ideology page; left to right is more liberal to more conservative. Paired and announced yea votes count as yea. Lists follow the compass, most liberal first. A name links to a profile only for members of the current Congress. A law passed by voice vote or unanimous consent has no member list, and neither does a vote Voteview has not yet recorded.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Related bills
8 bills the Library of Congress relates to this one.
H.R. 60Related bill
To repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for other purposes.
H.R. 144Identical bill
Small Business Paperwork Mandate Elimination Act of 2011
H.R. 584Related bill
To repeal the information reporting requirements added by the Patient Protection and Affordable Care Act.
H.R. 705Related bill
Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
H.Res. 129Procedurally-related
Providing for consideration of the bill (H.R. 4) to repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for other purposes.
S. 18Related bill
Small Business Paperwork Mandate Elimination Act
S. 72Identical bill
Small Business Paperwork Mandate Elimination Act of 2011
S. 359Related bill
Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
Data notes
Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 32 actions.
- Apr 14, 2011Became lawBecame law · Became Public Law No: 112-9.
- Became lawBecame law · Signed by President.
- Apr 6, 2011FloorFloor · Presented to President.
- Apr 5, 2011FloorFloor · Message on Senate action sent to the House.
- FloorFloor · 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
- FloorFloor · Measure laid before Senate by unanimous consent.
- Mar 4, 2011CalendarCalendar · Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 16.
- Mar 3, 2011Resolving differencesResolving differences · Mr. Camp moved to table the motion to appeal the ruling of the chair
- Resolving differencesResolving differences · 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.
- FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
- FloorFloor · On passage Passed by recorded vote: 314 - 112 (Roll No. 162).House roll call 162
- FloorFloor · Point 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 …
- FloorFloor · 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
- FloorFloor · Mr. Levin appealed the ruling of the chair. The question was then put on sustaining the ruling of the chair.
- FloorFloor · Point of order sustained against the motion to recommit with instructions.
- FloorFloor · 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 SMA…
- FloorFloor · Mr. McNerney moved to recommit with instructions to Ways and Means.
- FloorFloor · The previous question was ordered pursuant to the rule.
- FloorFloor · DEBATE - The House resumed debate on H.R. 4.
- FloorFloor · 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.
- FloorFloor · DEBATE - The House proceeded with two hours and thirty minutes of debate on H.R. 4, as amended.
- FloorFloor · 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 substi…
- FloorFloor · Considered under the provisions of rule H. Res. 129.
- CalendarCalendar · Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
- Mar 2, 2011FloorFloor · Rule H. Res. 129 passed House.
- Mar 1, 2011FloorFloor · 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 provid…
- Feb 22, 2011CalendarCalendar · Placed on the Union Calendar, Calendar No. 6.
- CommitteeCommittee · Reported by the Committee on Ways and Means. H. Rept. 112-15.
- Feb 17, 2011CommitteeCommittee · Ordered to be Reported by Voice Vote.
- CommitteeCommittee · Committee Consideration and Mark-up Session Held.
Data notes
Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.
Amendments
2 amendments offered to the bill, with the last recorded step of each.
- Rejected
S.Amdt. 284SenateSen. Bob MenendezD-NJ· offered Apr 4, 2011Rejected
To protect small businesses from health insurance premium increases or losses of health insurance coverage.
Apr 5, 2011: Amendment SA 284, under the order of 3/31/2011, not having achieved 60 votes in the affirmative, the amendment was not agreed to in Senate by Yea-Nay. 41 - 58. Record Vote Number: 48.
- Offered, no vote recorded
H.Amdt. 174HouseRules Committee· offered Mar 3, 2011No vote recorded
Pursuant to the provisions of H. Res. 129, an amendment in the nature of a substitute consisting of the text of H.R. 705 is considered as adopted.
Mar 3, 2011: House amendment offered
Data notes
Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.
Official record
The bill’s full text is on Congress.gov. Data through Oct 7, 2026.






















































































