The new medical device tax is particularly destructive, as it targets one of the few remaining industries in which America continues to lead the world in innovation.

I thank the gentleman.

We are starting to see that these provisions make it harder for businesses to create good paying jobs and may adversely affect the quality and accessibility of health care.

The President's health care law imposes a number of new taxes and reporting requirements on individuals and various industries--and many of those tax hikes hit the middle class.

We still do, but I'll say this: I'll miss having you here, and I look forward to keeping in touch in the future.

That's exactly right. Louisiana produces a PVC plastic, or looking for opportunities to get into that market, and yet they're being superseded by countries in Europe and China. In fact, Russia, when it joined the WTO, agreed to reduce its…

That's exactly right. This is a Cold War relic, this amendment that was put into place. The gentleman is correct that since 1992, we've on an annual basis waived its provisions, but we now need to move forward. The world has changed. As we…

Thank you, Chairman Dreier. Let me say thank you, first of all, for your tremendous service to our country in your capacity as a Member of Congress and as chairman of the Rules Committee. I want to thank you for your leadership on…

Thank you for organizing this round of speeches tonight to talk about this crucial piece of legislation that we need to pass because what it will do will be to ensure a level playing field for U.S. workers, U.S. farmers, employers who are…

I agree with that. Any of these things that will help promote the development of a middle class in these other countries, whether it be China or Russia in this particular class, creates a new consumer class for American goods. Now, we're…

I thank the chairman for yielding some time back to me. I share his sentiments about the situation with human rights and liberty. America has always been the beacon of liberty--individual liberty. And it's also been the hope of the world…

If we're going to work through these commercial types of agreements and eliminate the corruptions, the abuses, the intellectual property theft, we have to make the rules-based system work. And the WTO framework which basically grew out of…

It is imperative that we take a close look at these new duties and consider the impact they will have on the agency and the taxpayers it serves.

Thank you, Ms. Pickering.

This was not solely an IRS determination but it was done with legal counsel at IRS in combination with those at Treasury and the White House?

Of course, we know about all the expiring tax provisions that are coming at the end of the year unless Congress duly acts.

Under President Obama's health care law, the IRS is now charged with administering much of the health care law.

In recent years, the Subcommittee has held hearings on the IRS's budget, its administration of our complex and convoluted Tax Code, and an estimated $100 billion in taxpayer dollars that have been lost to fraud, waste, and abuse over the…

Given the size and scale of the operations of public charities, which in 2008 had over $2.5 trillion in assets, it is critical that the Subcommittee continue its review of the tax-exempt sector. Indeed, over the last two decades, the…

Is there anything Congress needs to do from a legislative standpoint to provide more clarity?

I would probably do so in a manner that, first of all, I would tax all commercial activities.

Okay. Thank you. That was very helpful.

I think there is an underlying policy question that I think Congress should engage.

I am hopeful that our Full Committee in a bipartisan way will be able to move forward with the tax reform to lend greater clarity to the Tax Code, but also simplicity that will make compliance easier.

The focus of today's hearing is on 501(c)(3) public charities, the largest category of tax exempt organizations.