[Congressional Record Volume 143, Number 1 (Tuesday, January 7, 1997)]
[Extensions of Remarks]
[Pages E27-E28]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




  INTRODUCTION OF LEGISLATION TO PROVIDE A TAX DEDUCTION FOR EMPLOYER-
                           PROVIDED EDUCATION

                                 ______
                                 

                          HON. RICHARD E. NEAL

                            of massachusetts

                    in the house of representatives

                        Tuesday, January 7, 1997

  Mr. NEAL of Massachusetts. Mr. Speaker, today, Mr. Levin introduced 
legislation which makes permanent the tax deduction for employer-
provided education. I am an original cosponsor of this legislation 
which would include graduate education. The Small Business Job 
Protection Act extended this deduction from December 31, 1994 until 
January 1, 1997. The provision only included graduate education until 
December 31, 1995.
  The Democrats of the Ways and Means Committee worked to have graduate 
education included until January 1, 1997. Unfortunately, our efforts 
fell short. The legislation introduced is extremely important as it 
would make this deduction permanent and include graduate education.
  We should do all that is possible to make education more affordable. 
Our economy is becoming more global and we need skilled workers in 
order to compete. Our job growth is occurring in fields which require 
high skilled workers. We need to provide employees and employers 
incentives to further their education.
  Recently, the General Accounting Office released a report on this 
provision. This report backs up my belief that this provision of the

[[Page E28]]

Tax Code is used in all fields of business. Large and small businesses 
take advantage of this provision.
  As a former professor, I have taught many students who have benefited 
from this provision. I urge my colleagues to cosponsor this 
legislation. Hopefully, we can make this valuable deduction permanent. 
This is the type of legislation we should all be able to support.

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