[Congressional Record Volume 142, Number 49 (Wednesday, April 17, 1996)]
[Senate]
[Page S3496]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                         REFORM OF OUR TAX CODE

 Mr. SANTORUM. Mr. President, I wanted to take a few minutes to 
talk about the tax burden that American families feel today and the 
drastic need for fundamental and comprehensive reform of our Tax Code.
  During our brief break from legislative business over the past 2 
weeks, I had the opportunity to visit with constituents in various 
communities in my State to discuss the effects of Federal tax policies 
on families. Quite clearly, the tax burden over the past few decades 
has greatly increased; the inequities of the Code have been 
exacerbated; and the incentives for savings have largely diminished. If 
it was anything that I heard during the course of nine town meetings, 
it was the demand for a fairer, simpler tax system and an even greater 
demand by taxpayers to keep more of what they earn.
  As a Member of the House of Representatives, I served on the Ways and 
Means Committee, which has jurisdiction over tax legislation. I 
recognize that our current system of taxation is burdensome and 
intrusive, and I think we are all aware how complex our system is, 
given the large amount of time Americans spend in computing and filing 
their taxes each year.
  On Monday, I had the pleasure of traveling through Pennsylvania with 
Senator Specter, along with our Governor, Tom Ridge, as we hosted the 
distinguished majority leader, Senator Bob Dole. The significance of 
traveling across my State on tax day brings with it a renewed 
commitment to fight for Federal policies addressing and correcting not 
only the many inequities in our system, but demanding a fundamental 
reexamination by this Congress of the Federal Tax Code as a whole.
  I strongly believe that Congress must continue to explore 
comprehensive simplification of our Tax Code. Several of my colleagues 
have introduced legislation to institute various alternative tax 
systems as well as proposals to provide varying degrees of tax relief 
to American families. To reaffirm this commitment to tax fairness, I am 
pleased today to join Senator Dan Coats as a cosponsor of his 
legislation to provide not only for middle-class tax relief, but also 
to encourage increased personal investment and savings while balancing 
the growth of Federal spending in general.
  This Congress, as a direct result of the Republican majority, has 
come as close as a veto pen to enacting tax fairness for American 
families--fairness and relief that many would have realized in 
preparing their tax returns by Monday evening's filing deadline. A year 
after the political battle over tax relief and a year later on tax day, 
the same challenges and needs remain in devising a tax structure that 
provides greater balance, incentives, and benefits to American families 
and taxpayers. These next few weeks in the Senate are critical and 
serve as another opportunity to readdress, pass, and finally enact 
these changes.

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