[Congressional Record Volume 141, Number 58 (Wednesday, March 29, 1995)]
[Extensions of Remarks]
[Pages E716-E717]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


     STATEMENT IN SUPPORT OF BROWDER-CASTLE AMENDMENT TO H.R. 1215

                                 ______


                         HON. MICHAEL N. CASTLE

                              of delaware

                    in the house of representatives

                        Tuesday, March 28, 1995
  Mr. CASTLE. Mr. Speaker, today my colleagues Glen Browder, Fred 
Upton, Bill Orton, Bill Martini, and I are filing an amendment to H.R. 
1215, the Tax Relief Act of 1995. Our bipartisan amendment would 
condition the implementation of the tax cuts in the bill on enactment 
of legislation that will result in a balanced budget in 2002. Under our 
amendment, the tax cuts could take effect as soon as the Office of 
Management and Budget certifies that legislation has been enacted into 
law that puts us on a glide path toward a balanced budget. The tax cuts 
could be rescinded if we do not achieve specific deficit reduction 
targets in the subsequent fiscal years.
  In short, if Congress and the President have the courage to pass a 
budget reconciliation bill this year that lowers the discretionary 
spending caps and makes the necessary program changes to end the 
runaway growth in entitlement programs like Medicare and Medicaid, then 
the tax cuts would begin on the same timetable as proposed in the tax 
bill.
  We strongly support reducing the tax burden on the American people, 
but we believe our constituents have sent us an unmistakable message: 
cut spending first. It is not responsible public policy to enact tax 
cuts before Congress has fully faced up to the tough decisions that 
have to be made to bring government spending in line with its revenue. 
While most Americans would certainly like a tax cut, public opinion 
polls indicate that Americans place a higher priority on deficit 
reduction. These polls are reinforced by the actual comments of many 
individual Americans who appeared at the series of field hearings held 
by the House Budget Committee earlier this year. In Ohio, Arizona, 
South Carolina, New Jersey, and Montana Americans revealed a common 
sense skepticism about indulging ourselves today while promising to 
ease the future debt burden on our children. They want spending cut 
first. If Congress can actually perform that difficult task then they'd 
welcome a tax cut.
  We believe it is imperative that we do not let them down. If Congress 
approves $190 billion in tax cut this year, but then finds itself 
unwilling or unable to make the tough choices to reduce spending, we 
will not only add hundreds of billions of dollars to the national debt 
but we will further damage the voters' faith in their representatives. 
We believe that tax cuts and spending cuts must go together. The 
benefit or reduced taxes on families and businesses should be our 
reward for tackling the difficult decisions necessary to reduce Federal 
spending to the point where we can actually achieve a balanced budget.
  While our amendment requires a tough standard to be met, it does 
provide a real reward. If Congress is wiling to make all the tough 
choices to reduce spending this year and the President signs those 
changes into law, the tax cuts could begin without delay. The tax 
benefits would continue as long as the Government meets its annual 
deficit reduction milestones on the way to a balanced budget. These 
targets would force Congress to ensure that it is really saving money 
and not just playing budget games to delay real cuts.
  Tieing tax cuts to deficit reduction brings the American people 
directly into the process. They will be reminding their representatives 
to reduce spending so they can see the results on their tax forms and 
in their pocketbooks. We would all have an interest in making sure the 
budget process succeeds.
  This amendment is an insurance policy for deficit reduction. It is 
consistent with the Contract With America and our pledge to cut 
spending first. It is supported by a bipartisan coalition of Members 
and it just makes sense. We will ask the House Rules Committee to make 
this amendment in order when the House considers H.R. 1215 next week. I 
urge 
[[Page E717]]  my colleagues to support this reinforcement of our 
commitment to deficit reduction.


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