before I begin addressing my opposition to the CRA, I want to spend a brief moment agreeing with all of the tributes and all of the accolades of Senator Hatch. I wasn't able to get down here on the floor because I couldn't get down here in time--he started a little bit early--but I watched the entire speech from my office. It just showed the integrity, the patriotism, and the goodwill of this good man. Like so many of my other colleagues, I don't know another Senator who offers more encouragement and more kind words to all of us than Senator Hatch. Again, I wish him and Elaine well in their retirement. I wish them the best. God bless Senator Hatch for all of his faithful service. Congressional Review Act Madam President, I rise to discuss the Congressional Review Act challenge put forward by the senior Senators from Oregon and Montana. The CRA has been proposed in response to guidance on a revenue procedure recently announced by the Internal Revenue Service. As chairman of the Homeland Security and Governmental Affairs Committee, I have written to the IRS twice asking them to take the very actions this CRA seeks to overturn. Let me begin by reviewing some basic facts about the guidance--facts that are irrefutable, but facts that are apparently being ignored by those supporting this measure. First, I want to make it clear that the guidance in question mirrors a proposal that was crafted under the Obama administration.…
On the recordDecember 12, 2018
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