[Congressional Record Volume 142, Number 100 (Tuesday, July 9, 1996)]
[Senate]
[Pages S7466-S7469]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




               SMALL BUSINESS JOB PROTECTION ACT OF 1996

  The Senate continued with the consideration of the bill.
  The PRESIDING OFFICER. Under the previous agreement, the minority 
leader is recognized.
  Mr. DASCHLE. Mr. President, I ask unanimous consent to use just 2 
minutes of my leader time prior to the vote.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  Mr. DASCHLE. Mr. President, we are about to cast some very important 
votes this afternoon. I believe it is fair to say the American people 
are going to be watching very carefully. These are the ones they 
understand all too well. Many have not had a raise in 5 years. They 
have not seen an increase in the minimum wage more than once in the 
last 15. Many of them now have lost ground.
  The question before us is very simple: Should 13 million Americans 
get a raise? It should not matter where you work or how long you have 
been working. Anyone who works 40 hours a week should not have to live 
in poverty.
  We have all made our speeches as passionately as we know how about 
the need to improve our welfare system. There is no better way to get 
people off welfare than to give them a job that pays something beyond a 
minimum wage, so that they are not relegated to poverty for the rest of 
their lives. We have all talked about how pro-family we are. Nothing 
could be more profamily than to ensure parents have a working wage, 
that instead of working two or three jobs, they can work one and tend 
to their children at those times when otherwise they would have to 
work.
  So the choice is very clear. Either we vote for this increase or 
sentence millions of workers to even more poverty and family troubles 
than they are experiencing right now.
  No one should be confused about the amendments. The Bond amendment 
guts the minimum wage bill. As the National Retail Federation said, 
this is the best chance to defeat the minimum wage bill. The Kennedy 
amendment will strengthen it.
  We have a chance to do something positive today. We should do it in a 
bipartisan way. We have done it before and passed votes on the minimum 
wage in this Chamber. The House of Representatives did it just 6 weeks 
ago. We can do it, too, this afternoon. Let us vote to give millions of 
Americans the raise they deserve.
  I yield the floor.
  Mr. ROTH addressed the Chair.
  The PRESIDING OFFICER. Under the previous order, the majority leader 
is recognized.
  Mr. LOTT. Mr. President, I yield 2 minutes to the distinguished 
chairman of the Finance Committee.
  The PRESIDING OFFICER. The Senator from Delaware.


                   Modification of Amendment No. 4436

  Mr. ROTH. Mr. President, I send to the desk a modification to the 
managers' amendment that has been cleared by the two managers and the 
two leaders.
  The PRESIDING OFFICER. Under the previous order, the Senator has the 
right to modify the underlying amendment.
  The modification is as follows:

       On page 26, between lines 6 and 7, insert:

     SEC. 1467. TREATMENT OF MULTIEMPLOYER PLANS UNDER SECTION 
                   415.

       (a) Compensation Limit.--Paragraph (11) of section 415(b), 
     as added by section 1444(a), is amended--
       (1) by inserting ``or a multiemployer plan (as defined in 
     section 414(f)'' after ``section 414(d))'', and
       (2) by inserting ``and multiemployer'' after 
     ``governmental'' in the heading thereof.
       (b) Exemption for Survivor and Disability Benefits.--
     Subparagraph (I) of section

[[Page S7467]]

     415(b)(2), as added by section 1444(c), is amended--
       (1) by inserting ``or a multiemployer plan (as defined in 
     section 414(f))'' after ``section 414(d))'' in clause (i) 
     thereof,
       (2) by inserting ``or multiemployer'' after 
     ``governmental'' in clause (ii) thereof, and
       (3) by inserting ``and multiemployer'' after 
     ``governmental'' in the heading thereof.
       (c) Effective Date.--The amendments made by this section 
     shall apply to years beginning after December 31, 1996.

     SEC. 1468. PAYMENT OF LUMP-SUM CREDIT FOR FORMER SPOUSES OF 
                   FEDERAL EMPLOYEES.

       (a) In General.--Title 5, United States Code, is amended--
       (1) in section 8342(c) by striking ``Lump-sum'' and 
     inserting ``Except as provided in section 8345(j), lump-
     sum'';
       (2) in section 8345(j)--
       (A) in paragraph (1) by inserting after ``that individual'' 
     the following: ``, or be made under section 8342 (d) through 
     (f) to an individual entitled under section 8342(c),''; and
       (B) by adding at the end the following:
       ``(4) Any payment under this subsection to a person bars 
     recovery by any other person.'';
       (3) in section 8424(d) by striking ``Lump-sum'' and 
     inserting ``Except as provided in section 8467(a), lump-
     sum''; and
       (4) in section 8467--
       (A) in subsection (a) by inserting after ``that 
     individual'' the following: ``, or be made under section 8424 
     (e) through (g) to an individual entitled under section 
     8424(d),''; and
       (B) by adding at the end the following:
       ``(d) Any payment under this section to a person bars 
     recovery by any other person.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply with respect to any death occurring after the 
     90th day after the date of the enactment of this Act.
       On page 26, line 7, strike ``1467'' and insert ``1469''.

  Mr. ROTH. This modification includes two provisions. First, 
multiemployer pension plans are exempted from the Tax Code pension 
benefit limits and, second, employee contributions to the Federal 
Government retirement funds would be subject to the judgment of a 
divorce court in the same way annuity and survivor benefits are subject 
to such orders.
  I yield back the remainder of my time.
  Mr. LOTT addressed the Chair.
  The PRESIDING OFFICER. The majority leader.
  Mr. LOTT. Mr. President, it has taken a long time for the Senate to 
finally come to the point where we are today. It has been delayed for 
weeks--actually, I guess, months--so I do wish to thank the 
distinguished Democratic leader for his cooperation in setting up this 
process that we begin voting on today.
  I also especially thank the chairman of the Finance Committee and the 
ranking member of the Finance Committee. They did a very good job in 
the committee on the small business relief package. It was passed 
unanimously, I believe. We now have a leaders'-managers' amendment that 
will further improve it, and I think that is a very significant part of 
this legislation. I commend them for the work they have done.
  I remind my colleagues today that we need to remember that small 
businesses play a crucial, in fact, probably the most important, role 
in the creation of new jobs in this country. More than 75 percent of 
all new employment opportunities in America occur in small businesses. 
They account for over 50 percent of all sales and produce 55 percent of 
our gross domestic product.
  In that context, I have always been reluctant to vote for any measure 
which would restrict the formation and expansion of small business.
  It is all too easy for Congress to promise benefits--like the 
increase of minimum wage--and to look the other way when our 
legislative mandate destroys jobs instead of creating them, and 
prevents willing workers from climbing up the opportunity ladder.
  That is why I strongly support what was reported out of the Finance 
Committee with this small business tax relief, and why I also support 
very aggressively the amendment offered by Senator Bond. If we are 
going to impose a higher minimum wage and thereby limit job creation 
and economic opportunity, the least we can do is to offer some support, 
some buffer for small businesses to be protected from the worst effects 
of our good intentions.
  So the Bond amendment is the responsible thing to do. It is a modest 
amendment, despite all the rhetoric directed against it. It would 
exempt from the higher minimum wage those small businesses which gross 
less than $500,000 a year.
  I believe this has had bipartisan support in the past. In fact, 
President Clinton's own Administrator of the Small Business 
Administration endorsed this concept as recently as 1995. And not so 
long ago, Senator Bumpers proposed an even broader exemption that had 
the support of 12 Democratic Senators who still serve here today. The 
Bond amendment also has a training wage. If we do not have a training 
wage for entry level people, First, they may not get a job or, second, 
if they have a job they run the risk of losing it. There is something 
worse than low wages and that is no wages. This helps to address that, 
providing entry-level training wage assistance.
  There are several other very good features in this legislation for 
small businesses, though, beyond the Bond amendment. It increases to 
$25,000 the amount small businesses can write off for their purchase of 
equipment. It makes important changes to the tax rules concerning 
independent contractors, to reduce IRS harassment of those workers and 
of the businesses that contract for their services. It also extends 
several important tax provisions that have expired, including the 
exclusion from income for employer-provided educational assistance and 
the tax credit for research and development expenses.
  The bill and the managers' amendment contain pension simplification 
measures that will expand pension coverage and eliminate much of the 
red-tape that often deters employers from offering pension plans. The 
bill creates a new form of pension plan for small businesses, rightly 
called the SIMPLE Act, crafted to address the concerns of the men and 
women in the small businesses all across this country.
  Equally important, finally, after talking about it for years, we are 
going to allow a full IRA deduction for the spousal IRA. The spouse who 
works inside the home now can only deduct $200 for her IRA instead of 
the regular $2,000. We should absolutely do this. At long last, the 
spouses would be treated the same as others.
  There are other good provisions in this legislation. I endorse 
particularly the small business relief package. I urge my colleagues to 
support that. I urge my colleagues to vote against the Kennedy 
amendment.
  There is a minimum wage increase in the Bond amendment, and the basic 
package, which is the House-passed package, has the minimum wage 
increase in it. When you couple that minimum wage increase with these 
small business tax reliefs and the small business exemption, then you 
have a package that really provides increased wages and protection from 
job loss. I urge my colleagues to vote for the Bond amendment, against 
the Kennedy amendment, and I yield the floor.


                       Vote on Amendment No. 4272

  The PRESIDING OFFICER. Under the previous order, the Senate will now 
vote on the Bond amendment, No. 4272. The yeas and nays have not been 
ordered.
  Mr. MOYNIHAN. Mr. President, I ask for the yeas and nays.
  The PRESIDING OFFICER. Is there a sufficient second?
  There is a sufficient second.
  The yeas and nays were ordered.
  The PRESIDING OFFICER. The clerk will call the roll.
  The legislative clerk called the roll.
  Mr. NICKLES. I announce that the Senator from Mississippi [Mr. 
Cochran] and the Senator from Maine [Mr. Cohen] are necessarily absent.
  I further announce that if present and voting, the Senator from Maine 
[Mr. Cohen] would vote ``yea.''
  The result was announced--yeas 46, nays 52, as follows:

                      [Rollcall Vote No. 183 Leg.]

                                YEAS--46

     Abraham
     Ashcroft
     Bennett
     Bond
     Brown
     Burns
     Chafee
     Coats
     Coverdell
     Craig
     DeWine
     Domenici
     Faircloth
     Frahm
     Frist
     Gorton
     Gramm
     Grams
     Grassley
     Gregg
     Hatch
     Helms
     Hutchison
     Inhofe
     Kassebaum
     Kempthorne
     Kyl
     Lott
     Lugar
     Mack
     McCain
     McConnell
     Murkowski
     Nickles
     Pressler
     Roth
     Santorum
     Shelby
     Simpson
     Smith

[[Page S7468]]


     Snowe
     Stevens
     Thomas
     Thompson
     Thurmond
     Warner

                                NAYS--52

     Akaka
     Baucus
     Biden
     Bingaman
     Boxer
     Bradley
     Breaux
     Bryan
     Bumpers
     Byrd
     Campbell
     Conrad
     D'Amato
     Daschle
     Dodd
     Dorgan
     Exon
     Feingold
     Feinstein
     Ford
     Glenn
     Graham
     Harkin
     Hatfield
     Heflin
     Hollings
     Inouye
     Jeffords
     Johnston
     Kennedy
     Kerrey
     Kerry
     Kohl
     Lautenberg
     Leahy
     Levin
     Lieberman
     Mikulski
     Moseley-Braun
     Moynihan
     Murray
     Nunn
     Pell
     Pryor
     Reid
     Robb
     Rockefeller
     Sarbanes
     Simon
     Specter
     Wellstone
     Wyden

                             NOT VOTING--2

     Cochran
     Cohen
       
  The amendment (No. 4272) was rejected.
  Mr. MOYNIHAN. I move to reconsider the vote.
  Mr. FORD. I move to lay that motion on the table.
  The motion to lay on the table was agreed to.


                       VOTE ON Amendment No. 4435

  The VICE PRESIDENT. The question recurs on the Kennedy amendment.
  Mr. LOTT. Mr. President, I ask for the yeas and nays.
  The VICE PRESIDENT. Is there a sufficient second? There is a 
sufficient second.
  The yeas and nays were ordered.
  The VICE PRESIDENT. The question is on agreeing to the Kennedy 
amendment No. 4435. The yeas and nays have been ordered. The clerk will 
call the roll.
  The bill clerk called the roll.
  Mr. NICKLES. I announce that the Senator from Mississippi [Mr. 
Cochran] and the Senator from Maine [Mr. Cohen] are necessarily absent.
  I further announce that, if present and voting, the Senator from 
Maine [Mr. Cohen] would vote ``nay.''
  The VICE PRESIDENT. Are there any other Senators in the Chamber 
desiring to vote?
  The result was announced--yeas 46, nays 52, as follows:

                      [Rollcall Vote No. 184 Leg.]

                                YEAS--46

     Akaka
     Baucus
     Biden
     Bingaman
     Boxer
     Bradley
     Breaux
     Bryan
     Bumpers
     Byrd
     Campbell
     Conrad
     D'Amato
     Daschle
     Dodd
     Dorgan
     Exon
     Feingold
     Feinstein
     Ford
     Glenn
     Harkin
     Heflin
     Hollings
     Inouye
     Kennedy
     Kerrey
     Kerry
     Kohl
     Lautenberg
     Leahy
     Levin
     Lieberman
     Mikulski
     Moseley-Braun
     Moynihan
     Murray
     Pell
     Pryor
     Reid
     Robb
     Rockefeller
     Sarbanes
     Simon
     Wellstone
     Wyden

                                NAYS--52

     Abraham
     Ashcroft
     Bennett
     Bond
     Brown
     Burns
     Chafee
     Coats
     Coverdell
     Craig
     DeWine
     Domenici
     Faircloth
     Frahm
     Frist
     Gorton
     Graham
     Gramm
     Grams
     Grassley
     Gregg
     Hatch
     Hatfield
     Helms
     Hutchison
     Inhofe
     Jeffords
     Johnston
     Kassebaum
     Kempthorne
     Kyl
     Lott
     Lugar
     Mack
     McCain
     McConnell
     Murkowski
     Nickles
     Nunn
     Pressler
     Roth
     Santorum
     Shelby
     Simpson
     Smith
     Snowe
     Specter
     Stevens
     Thomas
     Thompson
     Thurmond
     Warner

                             NOT VOTING--2

     Cochran
     Cohen
       
  The amendment (No. 4435) was rejected.
  Mr. MOYNIHAN. Mr. President, I move to lay that motion on the table.
  Mr. LOTT. I move to lay that motion on the table.
  The motion to lay on the table was agreed to.


                Vote on Amendment No. 4436, as Modified

  The VICE PRESIDENT. The question is on agreeing to the Roth 
amendment.
  Mr. SIMON. Mr. President, I ask for the yeas and nays.
  The VICE PRESIDENT. Is there a sufficient second?
  There is a sufficient second.
  The yeas and nays were ordered.
  The VICE PRESIDENT. The clerk will call the roll.
  The legislative clerk called the roll.
  Mr. NICKLES. I announce that the Senator from Mississippi [Mr. 
Cochran] and the Senator from Maine [Mr. Cohen] are necessarily absent.
  The result was announced--yeas 96, nays 2, as follows:

                      [Rollcall Vote No. 185 Leg.]

                                YEAS--96

     Abraham
     Akaka
     Ashcroft
     Baucus
     Bennett
     Biden
     Bingaman
     Bond
     Boxer
     Bradley
     Breaux
     Brown
     Bryan
     Bumpers
     Burns
     Campbell
     Chafee
     Coats
     Conrad
     Coverdell
     Craig
     D'Amato
     Daschle
     DeWine
     Dodd
     Domenici
     Dorgan
     Exon
     Faircloth
     Feingold
     Feinstein
     Ford
     Frahm
     Frist
     Glenn
     Gorton
     Graham
     Gramm
     Grams
     Grassley
     Gregg
     Harkin
     Hatch
     Hatfield
     Heflin
     Helms
     Hollings
     Hutchison
     Inhofe
     Inouye
     Jeffords
     Johnston
     Kassebaum
     Kempthorne
     Kennedy
     Kerrey
     Kerry
     Kohl
     Kyl
     Lautenberg
     Leahy
     Levin
     Lieberman
     Lott
     Lugar
     Mack
     McCain
     McConnell
     Mikulski
     Moseley-Braun
     Moynihan
     Murkowski
     Murray
     Nickles
     Nunn
     Pell
     Pressler
     Pryor
     Reid
     Robb
     Rockefeller
     Roth
     Santorum
     Sarbanes
     Shelby
     Simpson
     Smith
     Snowe
     Specter
     Stevens
     Thomas
     Thompson
     Thurmond
     Warner
     Wellstone
     Wyden

                                NAYS--2

     Byrd
     Simon
       

                             NOT VOTING--2

     Cochran
     Cohen
       
  Mr. MOYNIHAN. Mr. President, I move to reconsider the vote by which 
the amendment was agreed to.
  Mr. ROTH. I move to lay that motion on the table.
  The motion to lay on the table was agreed to.
  The VICE PRESIDENT. Under the previous order, the question is on the 
engrossment of the amendments and third reading of the bill.
  The amendments were ordered to be engrossed and the bill to be read a 
third time.
  The bill was read a third time.
  The VICE PRESIDENT. The bill having been read the third time, the 
question is, Shall the bill pass?
  The yeas and nays have not been ordered.
  Mr. ROTH. Mr. President, I ask for the yeas and nays.
  The VICE PRESIDENT. Is there a sufficient second?
  There is a sufficient second.
  The yeas and nays were ordered.
  The VICE PRESIDENT. The bill having been read the third time, the 
question is, Shall the bill pass? On this question, the yeas and nays 
have been ordered, and the clerk will call the roll.
  The legislative clerk called the roll.
  Mr. NICKLES. I announce that the Senator from Mississippi [Mr. 
Cochran] and the Senator from Maine [Mr. Cohen] are necessarily absent.
  I further announce that, if present and voting, the Senator from 
Maine [Mr. Cohen] would vote ``yea.''
  The result was announced--yeas 74, nays 24, as follows:

                      [Rollcall Vote No. 186 Leg.]

                                YEAS--74

     Abraham
     Akaka
     Baucus
     Biden
     Bingaman
     Boxer
     Bradley
     Breaux
     Bryan
     Bumpers
     Byrd
     Campbell
     Chafee
     Conrad
     D'Amato
     Daschle
     DeWine
     Dodd
     Domenici
     Dorgan
     Exon
     Feingold
     Feinstein
     Ford
     Frist
     Glenn
     Gorton
     Graham
     Grams
     Grassley
     Gregg
     Harkin
     Hatfield
     Heflin
     Hollings
     Inouye
     Jeffords
     Johnston
     Kassebaum
     Kennedy
     Kerrey
     Kerry
     Kohl
     Lautenberg
     Leahy
     Levin
     Lieberman
     McConnell
     Mikulski
     Moseley-Braun
     Moynihan
     Murkowski
     Murray
     Nunn
     Pell
     Pressler
     Pryor
     Reid
     Robb
     Rockefeller
     Roth
     Santorum
     Sarbanes
     Shelby
     Simon
     Simpson
     Snowe
     Specter
     Stevens
     Thompson
     Thurmond
     Warner
     Wellstone
     Wyden

                                NAYS--24

     Ashcroft
     Bennett
     Bond
     Brown
     Burns
     Coats
     Coverdell
     Craig
     Faircloth
     Frahm
     Gramm
     Hatch
     Helms
     Hutchison
     Inhofe
     Kempthorne
     Kyl
     Lott
     Lugar
     Mack
     McCain
     Nickles
     Smith
     Thomas

                             NOT VOTING--2

     Cochran
     Cohen
       
  The bill (H.R. 3448), as amended, was passed.
  Mr. MOYNIHAN. Mr. President, I move to reconsider the vote.
  Mr. ROTH. I move to lay that motion on the table.
  The motion to lay on the table was agreed to.
  The PRESIDING OFFICER (Mr. Kempthorne). The Senator from Delaware.
  Mr. ROTH. Mr. President, first of all, I want to express my 
appreciation to

[[Page S7469]]

the distinguished senior Senator from New York for contributions he has 
made in bringing this tax legislation to a successful conclusion. I can 
say in all honesty, it would not have happened without his wise 
counsel, his advice and willingness to work across the aisle. I greatly 
appreciate it.
  I also wish to express my appreciation to the many staff people who 
worked so hard to bring this legislation to the Senate floor. While 
many of us were back home, perhaps working hard there in local offices, 
or celebrating our Nation's birthday, we had many, many staff members 
from Senator Moynihan's office, the staff of the two leaders, as well 
as mine, dedicating long hours to trying to bring this legislation that 
we have just voted on to conclusion.
  I would like to especially mention Lindy Paull, Frank Polk, Mark 
Prater, Rosemary Becchi, Sam Olchyk, Doug Fisher, Lori Peterson, Brig 
Gulya, Tom Roesser, as well as Mark Patterson, Jon Talisman, Patti 
McClanahan, and Maury Passman for their excellent work.
  For the managers' amendment, I would like to express my thanks to 
Annette Guarisco and Susan Connell, of Senator Lott's office.
  From Senator Daschle's office: Larry Stein, Alexandra Deane Thorton, 
Glenn Ivey, Leslie Kramerich.
  Again, I thank Senator Moynihan and his very excellent staff for 
their help and cooperation.
  Mr. MOYNIHAN addressed the Chair.
  The PRESIDING OFFICER. The Senator from New York.
  Mr. MOYNIHAN. Mr. President, I rise to reciprocate and thank Mark 
Patterson and making a doubly reference to Lindy Paull.
  This was the first major tax bill that our distinguished chairman has 
reported out of his committee and to the floor. I think it is a tribute 
to the way he has handled this matter, and it reflects his career in 
the Senate, that the bill passed by a 3-to-1 margin, 74 to 24. There 
will be no discussion of vetoes anywhere else in town. We will now 
appoint conferees.
  I would like to say from our side that we look to the leadership of 
the chairman in conference. I am sure we will insist on our measures, 
and I expect to come back wholly pleased and honored by the association 
and more than pleased with the outcome.
  Mr. KENNEDY. Mr. President, the vote earlier on the minimum wage was 
a resounding victory for the minimum wage, and a convincing repudiation 
of a cynical attempt to kill the bill. The Senate rose to the occasion 
to have the minimum wage. President Clinton can sign this bill with 
pride.
  Enough is enough is enough. It has been a long time since Congress 
acted to make the minimum wage a living wage. Along with Social 
Security and Medicare, the minimum wage is one of the three most 
successful social programs ever enacted. In this context we have 
protected Social Security, we have protected Medicare, and today we are 
protecting the minimum wage.
  Today's vote means that millions of Americans will soon receive the 
long overdue increase they deserve in the minimum wage. Today's vote 
means that a solid majority of the Senate has kept the faith with the 
fundamental principle of the minimum wage. No one who works for a 
living should have to live in poverty.
  Today's vote means that minimum wage workers are no longer the 
invisible Americans. We see them every day--the child care workers who 
care for children, the health care aides who care for patients in 
hospitals, and senior citizens in nursing homes, teachers' aides who 
labor in the classroom to educate their pupils, and the millions of 
other Americans who work hard days and long hours to make America work. 
Their work is indispensable to our country. And today the Senate gave 
them a helping hand.
  The minimum wage has not gone up in 5 years. We all know that the gap 
between the rich and poor is widening in America. The economy may be 
doing well. But the benefits are flowing primarily to those at the top.
  Corporate downsizing and layoffs may not affect the wealthy, but the 
vast majority of Americans are being left out and left behind, and 
those at the bottom of the ladder are being left farther behind.
  They need our help, and today they received it.

                          ____________________