[Congressional Record Volume 142, Number 77 (Thursday, May 30, 1996)]
[Extensions of Remarks]
[Page E950]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




             THE SMALL BUSINESS JOB PROTECTION ACT OF 1996

                                 ______


                            HON. LINDA SMITH

                             of washington

                    in the house of representatives

                         Thursday, May 30, 1996

  Mrs. SMITH of Washington. Mr. Speaker, last week, the House of 
Representatives passed the Small Business Job Protection Act of 1996 
(H.R. 3448). I supported this legislation for several reasons. As the 
chairwoman of the House Small Business Subcommittee on Taxation and 
Finance, I have grown increasingly aware over the last year of the need 
for a lessened tax burden on small business owners.
  For example, the extension of the work opportunity tax credit will 
mean that managers of J.C. Penney stores in my district will be able to 
hire veterans and recipients of Aid to Families with Dependent 
Children. If we are serious about ending the cycle of dependency that 
is endemic to our present welfare system, we need to provide small 
businesses with the means to make work a viable alternative to welfare.
  The extension of the Federal unemployment tax exemption means that 
Washington State farmers will be able to harvest their crops with the 
aid of alien workers. We all know how great the apples are from 
Washington State. What many may not realize is that these apples would 
not be picked without the hard work of alien agriculture workers.
  I also support the bill's provisions regarding tuition assistance. 
Hewlett Packard employs approximately 2,700 people in my district in 
southwest Washington. This year alone, 285 men and women have enrolled 
in undergraduate and graduate level courses. These hardworking 
Americans are furthering their job skills and employability by pursuing 
an education in their off hours. This would not be possible without 
Hewlett Packard providing their employees with tuition assistance as 
part of their salary package. For many of my constituents, extending 
the exclusion for employer-provided educational assistance makes the 
difference in keeping up with the latest developments in technology. 
This is particularly important for a company such as Hewlett Packard 
that is committed to keeping pace with an ever changing world.
  I commend my colleagues for supporting the Small Business Job 
Protection Act of 1996. This legislation will further enable our 
economy to grow and prosper.

                          ____________________