[Congressional Record Volume 145, Number 52 (Thursday, April 15, 1999)]
[House]
[Pages H2098-H2101]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




EXTENSION OF TAX BENEFITS AVAILABLE WITH RESPECT TO SERVICES PERFORMED 
     IN THE FEDERAL REPUBLIC OF YUGOSLAVIA AND CERTAIN OTHER AREAS

  Mr. ARCHER. Mr. Speaker, I ask unanimous consent that it be on order 
at any time on Thursday, April 15, 1999, without intervention of any 
point of order to consider in the House the bill (H.R. 1376) to extend 
the tax benefits available with respect to services performed in a 
combat zone to services performed in the Federal Republic of Yugoslavia 
(Serbia/Montenegro) and certain other areas, and for other purposes; 
second, that the bill be considered as read for amendment; third, that 
the amendment recommended by the Committee on Ways and Means now 
printed in the bill be considered as adopted; and fourth, that the 
previous question be considered as ordered on the bill, as amended, to 
final passage without intervening motion, except, one, 1 hour of debate 
on the bill, as amended, equally divided and controlled by the chairman 
and ranking minority member of the Committee on Ways and Means; and 
second, one motion to recommit, with or without instructions; and 
fifth, that House Resolution 140 be laid upon the table.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Texas?
  There was no objection.
  Mr. ARCHER. Mr. Speaker, pursuant to the previous order of the House, 
I call up the bill (H.R. 1376) to extend the tax benefits available 
with respect to services performed in the Federal Republic of 
Yugoslavia (Serbia/Montenegro) and certain other areas, and for other 
purposes, and ask for its immediate consideration in the House.
  The Clerk read the title of the bill.
  The SPEAKER pro tempore. The bill is considered as read for 
amendment.
  The text of H.R. 1376 is as follows:

                               H.R. 1376

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. AVAILABILITY OF CERTAIN TAX BENEFITS FOR SERVICES 
                   AS PART OF OPERATION ALLIED FORCE.

       (a) General Rule.--For purposes of the following provisions 
     of the Internal Revenue Code of 1986, a qualified hazardous 
     duty area shall be treated in the same manner as if it were a 
     combat zone (as determined under section 112 of such Code):
       (1) Section 2(a)(3) (relating to special rule where 
     deceased spouse was in missing status).
       (2) Section 112 (relating to the exclusion of certain 
     combat pay of members of the Armed Forces).
       (3) Section 692 (relating to income taxes of members of 
     Armed Forces on death).
       (4) Section 2201 (relating to members of the Armed Forces 
     dying in combat zone or by reason of combat-zone-incurred 
     wounds, etc.).
       (5) Section 3401(a)(1) (defining wages relating to combat 
     pay for members of the Armed Forces).
       (6) Section 4253(d) (relating to the taxation of phone 
     service originating from a combat zone from members of the 
     Armed Forces).
       (7) Section 6013(f)(1) (relating to joint return where 
     individual is in missing status).
       (8) Section 7508 (relating to time for performing certain 
     acts postponed by reason of service in combat zone).
       (b) Qualified Hazardous Duty Area.--For purposes of this 
     section, the term ``qualified hazardous duty area'' means any 
     area of the Federal Republic of Yugoslavia (Serbia/
     Montenegro), Albania, the Adriatic Sea, and the northern 
     Ionian Sea during the period (which includes the date of the 
     enactment of this Act) that any member of the Armed Forces of 
     the United States is entitled to special pay under section 
     310 of title 37, United States Code (relating to special pay: 
     duty subject to hostile fire or imminent danger) for services 
     performed in such area.
       (c) Special Rule for Section 7508.--Solely for purposes of 
     applying section 7508 of the Internal Revenue Code of 1986, 
     in the case of an individual who is performing services as 
     part of Operation Allied Force outside the United States 
     while deployed away from such individual's permanent duty 
     station, the term ``qualified hazardous duty area'' includes, 
     during the period for which the entitlement referred to in 
     subsection (b) is in effect, any area in which such services 
     are performed.
       (d) Effective Dates.--
       (1) In general.--Except as provided in paragraph (2), this 
     section shall take effect on March 24, 1999.
       (2) Withholding.--Subsection (a)(5) shall apply to 
     remuneration paid after the date of the enactment of this 
     Act.

  The SPEAKER pro tempore. Pursuant to the order of the House of today, 
the amendment printed in the bill is adopted.
  The text of H.R. 1376, as amended, is as follows:
       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. AVAILABILITY OF CERTAIN TAX BENEFITS FOR SERVICES 
                   AS PART OF OPERATION ALLIED FORCE.

       (a) General Rule.--For purposes of the following provisions 
     of the Internal Revenue Code of 1986, a qualified hazardous 
     duty area shall be treated in the same manner as if it were a 
     combat zone (as determined under section 112 of such Code):
       (1) Section 2(a)(3) (relating to special rule where 
     deceased spouse was in missing status).
       (2) Section 112 (relating to the exclusion of certain 
     combat pay of members of the Armed Forces).
       (3) Section 692 (relating to income taxes of members of 
     Armed Forces on death).
       (4) Section 2201 (relating to members of the Armed Forces 
     dying in combat zone or by reason of combat-zone-incurred 
     wounds, etc.).
       (5) Section 3401(a)(1) (defining wages relating to combat 
     pay for members of the Armed Forces).
       (6) Section 4253(d) (relating to the taxation of phone 
     service originating from a combat zone from members of the 
     Armed Forces).
       (7) Section 6013(f)(1) (relating to joint return where 
     individual is in missing status).
       (8) Section 7508 (relating to time for performing certain 
     acts postponed by reason of service in combat zone).
       (b) Qualified Hazardous Duty Area.--For purposes of this 
     section, the term ``qualified hazardous duty area'' means any 
     area of the Federal Republic of Yugoslavia (Serbia/
     Montenegro), Albania, the Adriatic Sea, and the northern 
     Ionian Sea (above the 39th parallel) during the period (which 
     includes the date of the enactment of this Act) that any 
     member of the Armed Forces of the United States is entitled 
     to special pay under section 310 of title 37, United States 
     Code (relating to special pay: duty subject to hostile fire 
     or imminent danger) for services performed in such area.
       (c) Special Rule for Section 7508.--Solely for purposes of 
     applying section 7508 of the Internal Revenue Code of 1986, 
     in the case of an individual who is performing services as 
     part of Operation Allied Force outside the United States 
     while deployed away from such individual's permanent duty 
     station, the term ``qualified hazardous duty area'' includes, 
     during the period for which the entitlement referred to in 
     subsection (b) is in effect, any area in which such services 
     are performed.
       (d) Effective Dates.--
       (1) In general.--Except as provided in paragraph (2), this 
     section shall take effect on March 24, 1999.
       (2) Withholding.--Subsection (a)(5) shall apply to 
     remuneration paid after the date of the enactment of this 
     Act.

  The SPEAKER pro tempore. The gentleman from Texas (Mr. Archer) and 
the gentleman from New York (Mr. Rangel) each will control 30 minutes.
  The Chair recognizes the gentleman from Texas (Mr. Archer)


                             General Leave

  Mr. ARCHER. Mr. Speaker, I ask unanimous consent that all Members may 
have 5 legislative days within which to revise and extend their remarks 
and include extraneous matter on H.R. 1376.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Texas?
  There was no objection.
  Mr. ARCHER. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I am proud to bring before the House today H.R. 1376, a 
bill to extend combat zone tax benefits to U.S. troops serving in 
Operation Allied Force. H.R. 1376 will provide well-deserved tax relief 
to those troops, including, first, tax-free treatment of salaries 
earned while in the combat zone; second, a 180-day tax and filing 
suspension for our troops and those supporting them, the 180 days would 
be marked from the date the mission has ended; and third, an exemption 
from the telephone excise tax for calls made by our troops from the 
combat zone.

[[Page H2099]]

  Mr. Speaker, our men and women serving in Kosovo should be focused 
entirely on keeping themselves safe from harm and achieving their 
mission. Certainly the last thing they and their families need to worry 
about right now is dealing with the IRS.
  They also deserve the favorable tax treatment that we provide for 
military personnel serving in combat areas, because the vivid footage 
and photographs from Yugoslavia clearly show that this is indeed a 
combat zone.
  I am glad that President Clinton agrees. Nineteen days after 
committing our troops to the Kosovo area and 4 days after I announced 
our markup, the President on Monday voiced support for the main items 
in this bill, and said he would issue an executive order to achieve 
them. I understand that the President has now signed that order.
  However, our bill goes further than the President's executive order. 
As I mentioned, our bill gives the tax and filing suspension not only 
to those serving in the combat zone, but also to those armed service 
personnel who are part of Operation Allied Force and who have been 
relocated overseas.
  Since the President has now signed the executive order, the revenue 
costs associated with the bill are estimated to be negligible.
  I include for the Record the revised revenue table.
  The document referred to is as follows:

  ESTIMATED BUDGET EFFECTS OF H.R. 1376, RELATING TO TAX RELIEF FOR PERSONNEL IN YUGOSLAVIA, ALBANIA, THE ADRIATIC SEA, AND THE NORTHERN IONIAN SEA, AS
                                              APPROVED BY THE COMMITTEE ON WAYS AND MEANS ON APRIL 13, 1999
 [Estimate Includes the Effect of the Executive Order Signed by the President on April 13, 1999, Declaring These Areas a Combat Zone--Fiscal Years 1999-
                                                              2009 by millions of dollars]
--------------------------------------------------------------------------------------------------------------------------------------------------------
          Provision            Effective   1999    2000    2001    2002    2003    2004    2005    2006    2007    2008    2009    1999-2004   1999-2009
--------------------------------------------------------------------------------------------------------------------------------------------------------
1. Designate ``qualified         3/24/99                                                 NO REVENUE EFFECT
 hazardous duty area'' to
 include Yugoslavia,
 Albania, the Adriatic Sea,
 and the Northern Ionian Sea
2. Provide section 7508          3/24/99                                             NEGLIGIBLE REVENUE EFFECT
 suspensions to certain
 military personnel outside
 of hazardous duty area.....
                             ---------------------------------------------------------------------------------------------------------------------------
      Net total.............                                                   NEGLIGIBLE REVENUE EFFECT
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Details may not add to totals due to rounding.  Prepared by Joint Committee on Taxation.

  Mr. Speaker, as long as our troops are under fire, they certainly do 
not need to be doing battle with the IRS, as well. I welcome the 
bipartisan support for this bill, and look forward to its prompt 
passage.
  Mr. Speaker, I reserve the balance of my time.
  Mr. RANGEL. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I am glad to join my chairman in this bipartisan 
legislation to show support for our American soldiers, our sailors, our 
airmen and marines involved in this Allied Force operation in the 
Kosovo area with this much needed tax relief.
  This legislation would at least relieve the stress of complying with 
competing deadlines, and the consequences, of course, of noncompliance 
for our servicemen, women, and their families.
  We will continue to support their efforts wherever our Armed Forces 
people are, and as the chairman has pointed out, President Clinton on 
April 12 announced his intention to issue an executive order 
designating this entire combat area as a combat zone, and we both agree 
that is a first good step.
  The bill also will extend certain tax benefits to military personnel 
not directly engaged in combat but who otherwise engage in this 
operation. In addition, certain support personnel, such as staff of the 
Red Cross who support military personnel in the combat zone, would 
receive some tax benefits. These provisions acknowledge this effort 
requires the participation of all to make it successful.
  I am glad that we have come together on this, and I do hope that this 
will be the first of several pieces of legislation that the chairman 
and I will be bringing to the Floor in a bipartisan way.
  Mr. Speaker, the legislation before us today is an example of the 
good we can accomplish when we come together in a bipartisan manner and 
work toward a common goal.
  I am especially pleased that the Members of the Committee on Ways and 
means came together in a very bipartisan manner to advance this 
legislation. I am confident we will repeat this bipartisan effort 
today.
  I am proud to be associated with this effort to provide American 
soldiers, sailors, airmen, and marines involved in Allied Force 
Operation in the Kosovo area with much needed tax relief.
  I stand here today as a former soldier who engaged in combat during 
the Korean war. Because of this experience, I can unequivocally state 
that deadlines for filing tax returns and paying any taxes due are the 
last thing on the minds of our service men and women engaged in this 
operation.
  This legislation would help eliminate stress of complying with the 
impending deadlines and the consequences of non-compliance not only for 
our service men and women but also for their families.
  Our service men and women continue to step up to the plate when duty 
demands it. They perform their duties with enormous skill and bravery. 
We can do likewise by expediting the passage of this bill and quickly 
delivering these benefits to our service men and women and their 
families.
  On Monday, April 12, 1999, President Clinton announced his intention 
to issue an Executive Order designating the Kosovo area of operations 
as a ``combat Zone''. That action is a good first step.
  I am pleased that the bill also would extend certain tax benefits to 
military personnel not directly engaged in combat, but who are 
otherwise engaged in this operation. In addition, certain support 
personnel such as staff of the Red Cross who support military personnel 
in the combat zone would receive some tax benefits. These provisions 
acknowledge that this effort requires the participation of all these 
individuals to make it a success.
  My personnel experience as a member of the armed forces and my desire 
to keep our military strong with the best America has to offer will 
make the passage of this legislation especially gratifying for me.
  Mr. Speaker, I reserve the balance of my time.
  Mr. ARCHER. Mr. Speaker, I yield 2 minutes to the gentleman from 
Indiana (Mr. Buyer), who has so actively pursued an interest in our 
troops and how they are taken care of and how they are supported.
  Mr. BUYER. Mr. Speaker, I thank the chairman for bringing this 
legislation up, and also thank the President for following the 
chairman's lead on the legislation.
  Mr. Speaker, I rise in support of H.R. 1376, the bill to extend tax 
benefits to our brave American military personnel serving in support 
operations in Yugoslavia. Historically this benefit has been applied to 
designated combat zones.
  Let me be very clear. I recently accompanied Secretary of Defense 
Cohen to his recent trip to headquarters Aviano and Ramstein air bases 
in Italy and in Germany. I came away from that trip with a couple of 
very stark realities.
  One, Europe is at war, and the American service personnel are in it. 
American brave men and women are engaged in combat. They do not need 
the burdens of the administrative and bureaucratic Tax Code while 
serving on the battlefield, even though that battlefield is through the 
air power only at this time.
  Currently these benefits are applicable to members of the military 
serving in Bosnia. However, the geocoordinates that have been applied 
for operations in Bosnia do not apply to Serbia, Montenegro, Albania 
and the Adriatic Ocean and Indian Ocean.
  Although this legislation is included in a tax relief package, in 
reality it is a quality of life issue. As chairman of the committee 
concerned with personnel, I view it with that sense. Congress must pass 
the provision to provide the necessary peace of mind that 
servicemembers serving in the Yugoslavia area operations and their 
families need in order to concentrate on their assigned combat mission.
  The passage of the quality of life and tax relief package on tax day 
will send a critically important message to our brave military men and 
women that members of the military and the American people do care and 
appreciate their sacrifice and service under obvious risk.

[[Page H2100]]

  I have one question for the chairman.
  Mr. Speaker, since this is an allied air power operation in which 
there are many bases from which these planes come, if an individual is 
on a strategic bomber or providing tactical or strategic air fueling 
missions and finds themselves within the combat zone of the theater of 
operations, would they be covered under this legislation?
  Mr. ARCHER. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, it is the intention of the committee to cover those 
people who are in the combat zone. My understanding is that if they are 
in there for one part of a day, that they would be covered.
  Mr. BUYER. Mr. Speaker, will the gentleman yield?
  Mr. ARCHER. I yield to the gentleman from Indiana.
  Mr. BUYER. So if we have a B-1 bomber, a B-2, a B-52, an air fueling 
mission from the United States that goes over and they come back, if 
they find themselves in the combat zone, they are covered by the 
gentleman's legislation?
  Mr. ARCHER. If they are in the combat zone.
  Mr. BUYER. That is very appropriate.
  Mr. ARCHER. I would add, for the gentleman, because I know others 
will be concerned about this, that we have not extended this to any 
personnel that stayed domestically located in the United States of 
America because we, in this legislation, do not intend to change the 
rules under which we have operated on all previous engagements.
  As a result, although they may be involved in the operation, if they 
never leave the United States of America, then they would not be 
covered under this legislation.
  Mr. BUYER. I thank the chairman for his legislation.
  Mr. ARCHER. Mr. Speaker, I reserve the balance of my time.
  Mr. RANGEL. Mr. Speaker, I yield 3 minutes to the gentleman from 
Missouri (Mr. Skelton).
  Mr. SKELTON. Mr. Speaker, I appreciate the gentleman yielding time to 
me.
  As the ranking member of the Committee on Armed Services, Mr. 
Speaker, I recognize the dedication of our men and women in uniform and 
the personal sacrifices that they make to protect our national security 
and to ensure international stability.
  American servicemen and women serving in the Yugoslav area are 
engaging in difficult and dangerous missions as good and loyal 
Americans. It is our duty to show our appreciation for their unselfish 
actions by removing some of the financial burdens of combat service.
  As we did for the troops serving in the Persian Gulf, we must take 
measures to exempt the hazardous pay of U.S. troops and U.S. service 
personnel serving in Yugoslavia and that area from income tax. I urge 
Members' support for this legislation.
  I might also add that recently I had the opportunity to visit with 
our men and women in Aviano Air Base, and also the air base in 
Ramstein, Germany. I came away with the impression that these are 
outstanding young Americans. They are working hard, long hours. They 
are very, very professional in their duty. I am proud of what they are 
doing to ensure the success of this effort.
  We also have men flying out of Knob Noster, Missouri, Whiteman Air 
Force Base on a very regular basis, a 31-hour round trip to and from 
the combat zone, unloading their bombs and their precision bombs from 
the B-2s and then returning back to the Whiteman Air Force Base in 
Missouri.
  Mr. Speaker, I wish to ask the ranking member a question.
  In light of the fact that the pilots of the B-2 bombers that fly out 
of Whiteman Air Force Base, Missouri, enter the combat zone, unload 
their bombs, and return without stopping, is it the intent of this 
legislation that they be covered?
  Mr. RANGEL. Mr. Speaker, will the gentleman yield?
  Mr. SKELTON. I yield to the gentleman from New York.
  Mr. RANGEL. There is no question about that, and the chairman has 
shared that view.
  Mr. SKELTON. I thank the gentleman so much.
  Mr. GARY MILLER of California. Mr. Speaker, I rise to speak in favor 
of H.R. 1376. Our American soldiers are far away from home, fighting 
for our interests. They are giving up time with their families, 
birthdays, anniversaries, holidays and other special days. If they have 
to give up all the ``good'' days, the least we can do is postpone one 
``bad'' day for them.
  American soldiers in combat zones should not have to worry about tax 
day. H.R. 1376 gives our soldiers in combat, or in hazardous duty 
areas, tax benefits. They will not have to pay taxes on hazardous duty 
combat pay. They will not have to file tax returns until 180 days after 
they come back. God forbid this should happen, but if one of our 
soldiers dies, their survivors will not have to pay estate taxes or the 
soldier's income taxes. They will not have to pay income taxes on 
income earned in a combat zone. They will not have to pay the 3 percent 
federal phone tax, which none of us should have to pay.
  We all worry about today--tax day. We all dread filling out or taxes 
and seeing how much of our hard earned money goes out of our pockets 
and to the government. Our soldiers have enough to worry about without 
having to worry about taxes.
  When I think of Staff Sergeant Andrew Ramirez, Staff Sergeant 
Christopher Stone and Specialist Steven Gonzalez, who are now prisoners 
of war being held in a hostile European country, it puts this all in 
perspective. It is absurd to think of those three sitting there having 
to worry about tax day.
  Please support H.R. 1376--It is the least we can do.
  Mr. KLECZKA. Mr. Speaker, I rise today in support of H.R. 1376, 
legislation to provide tax relief for military personnel serving in 
Yugoslavia.
  I commend the Chairman and ranking member of the Ways and Means 
Committee for their timely action on this important legislation. As we 
are all aware today is April 15--the dreaded tax filing day. However, 
the troops serving in the Yugoslavian region should not be burdened 
with the additional worry of filing their taxes today.
  Our troops are risking their lives to protect the interests of 
democracy and human rights in Kosovo. They are bravely and tirelessly 
working to counter an ethnic cleansing of catastrophic proportions.
  The legislation before us has three important features to help the 
troops.
  First, H.R. 1376 says that the troops serving in the region qualify 
for hazardous duty pay and are exempted from all federal income taxes 
during their time of service in the combat zone.
  Second, H.R. 1376 gives the troops serving in the combat zone and all 
personnel serving in a support role a tax-filing extension of 180 days 
after their service with the current operations ends.
  Third, the troops serving in the combat zone would be exempt from the 
3 percent phone excise tax on all telephone calls.
  Mr. Speaker, I urge the House to pass this important legislation to 
help our brave servicemen and women. Easing their tax burden is the 
least we can do to show our appreciation for their sacrifice and 
dedication.
  Ms. JACKSON-LEE of Texas. Mr. Speaker, I rise in support of H.R. 
1376. This bill will extend tax benefits to U.S. military personnel 
serving in the NATO campaign against Yugoslavia.
  Mr. Speaker; the men and women serving our nation in conjunction with 
the NATO operations in Yugoslavia should know they have our full 
support. The endeavors in which they have been engaged serve a higher 
purpose. For Mr. Speaker, I know of no one who wants to see the 
continuation of conflict in Europe. The United States and its NATO 
allies cannot walk away from these ethnic, religious, and racial 
atrocities. NATO's efforts and those of our men and women in the 
Yugoslavian region are dedicated towards a noble cause of trying to get 
the world to live on human terms.
  The forces are working to save innocent lives, to protect the peace 
and freedom and stability of Europe. These forces will put an end to 
Milosevic's notion that it is okay to uproot, destroy and murder people 
simply because he does not like their ethnic background or religion. I 
and the other Members of this body, are profoundly grateful for the 
sacrifices of the young men and women called to serve this nation. Let 
me also pause to thank the families and loved ones of our service 
members, we should not take for granted the sacrifice that they make on 
a daily basis.
  I am committed to support you in any way that I can. I was pleased to 
see that President Clinton early this week issued an executive order 
making tax-free most or all of the pay received by U.S. Military 
personnel in Yugoslavia combat zone. President Clinton's executive 
order also extended suspended for U.S. civilians in the war zone.
  H.R. 1376 will extend tax benefits to U.S. military personnel serving 
in the NATO campaign. U.S. troops receiving ``hazardous duty'' pay, a 
salary bonus for serving in a hostile area, would not have to pay 
income tax on any pay earned while in the Yugoslavia combat zone. In 
addition, the troops would be exempt from filing income tax, from 
filing income

[[Page H2101]]

tax returns during their ``hazardous duty'' service, and would not have 
to file final returns until 180 days after such service ends.
  This measure should enjoy bipartisan support because our troops 
should not have to worry about their taxes. I urge my colleagues to 
support our troops in their current mission by supporting this bill. I 
support this mission, our troops, and pray that they are successful in 
their efforts to restore peace and stability to Europe.
  Mr. RANGEL. Mr. Speaker, I have no further requests for time, and I 
yield back the balance of my time.
  Mr. ARCHER. Mr. Speaker, I have no further requests for time, and I 
yield back the balance of my time.

                              {time}  1545

  The SPEAKER pro tempore (Mr. Shimkus). All time has expired.
  Pursuant to the order of the House of today, the previous question is 
ordered on the bill, as amended.
  The question is on engrossment and third reading of the bill.
  The bill was ordered to be engrossed and read a third time, and was 
read the third time.
  The SPEAKER pro tempore. The question is on the passage of the bill.
  The question was taken; and the Speaker pro tempore announced that 
the ayes appeared to have it.
  Mr. ARCHER. Mr. Speaker, I object to the vote on the ground that a 
quorum is not present and make the point of order that a quorum is not 
present.
  The SPEAKER pro tempore. Evidently a quorum is not present.
  The Sergeant at Arms will notify absent Members.
  The vote was taken by electronic device, and there were--yeas 424, 
nays 0, not voting 10, as follows:

                             [Roll No. 91]

                               YEAS--424

     Abercrombie
     Ackerman
     Aderholt
     Allen
     Andrews
     Archer
     Armey
     Bachus
     Baird
     Baker
     Baldacci
     Baldwin
     Ballenger
     Barcia
     Barr
     Barrett (NE)
     Barrett (WI)
     Bartlett
     Barton
     Bass
     Bateman
     Becerra
     Bentsen
     Bereuter
     Berkley
     Berman
     Berry
     Biggert
     Bilbray
     Bilirakis
     Bishop
     Blagojevich
     Bliley
     Blumenauer
     Blunt
     Boehlert
     Boehner
     Bonilla
     Bonior
     Bono
     Borski
     Boswell
     Boucher
     Boyd
     Brady (PA)
     Brady (TX)
     Brown (FL)
     Brown (OH)
     Bryant
     Burr
     Burton
     Buyer
     Callahan
     Calvert
     Camp
     Campbell
     Canady
     Cannon
     Capps
     Capuano
     Cardin
     Carson
     Castle
     Chabot
     Chambliss
     Chenoweth
     Clay
     Clayton
     Clement
     Clyburn
     Coble
     Coburn
     Collins
     Combest
     Condit
     Conyers
     Cook
     Cooksey
     Costello
     Cox
     Coyne
     Cramer
     Crane
     Crowley
     Cubin
     Cummings
     Cunningham
     Danner
     Davis (FL)
     Davis (IL)
     Davis (VA)
     Deal
     DeFazio
     DeGette
     Delahunt
     DeLauro
     DeLay
     DeMint
     Deutsch
     Diaz-Balart
     Dickey
     Dingell
     Dixon
     Doggett
     Dooley
     Doolittle
     Doyle
     Dreier
     Duncan
     Dunn
     Edwards
     Ehlers
     Ehrlich
     Emerson
     Engel
     English
     Eshoo
     Etheridge
     Evans
     Everett
     Ewing
     Farr
     Fattah
     Filner
     Fletcher
     Foley
     Forbes
     Ford
     Fossella
     Fowler
     Frank (MA)
     Franks (NJ)
     Frelinghuysen
     Frost
     Gallegly
     Ganske
     Gejdenson
     Gekas
     Gephardt
     Gibbons
     Gilchrest
     Gillmor
     Gilman
     Gonzalez
     Goode
     Goodlatte
     Goodling
     Gordon
     Goss
     Graham
     Granger
     Green (TX)
     Green (WI)
     Greenwood
     Gutierrez
     Gutknecht
     Hall (OH)
     Hall (TX)
     Hansen
     Hastert
     Hayes
     Hayworth
     Hefley
     Herger
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     Jefferson
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     John
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     Johnson, E. B.
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     Miller, Gary
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     Young (AK)
     Young (FL)

                             NOT VOTING--10

     Brown (CA)
     Dicks
     Hastings (FL)
     Hastings (WA)
     Istook
     Moakley
     Ros-Lehtinen
     Shuster
     Sweeney
     Waxman

                              {time}  1612

  So the bill was passed.
  The result of the vote was announced as above recorded.
  A motion to reconsider was laid on the table.
  Stated for:
  Mr. SWEENEY. Mr. Speaker, I missed rollcall No. 91. My daughter is a 
finalist in ``Writing Olympics'' and I will be attending her contest. 
Had I been present, I would have voted ``yes.''
  Mr. ISTOOK. Mr. Speaker, I was unavoidably detained in committee and 
missed rollcall vote No. 91, which was on H.R. 1376, a bill to provide 
tax benefits to American military personnel in Yugoslavia, had I been 
present, I would have voted ``aye.''
  Mr. SHUSTER. Mr. Speaker, I regret that due to responsibilities in my 
congressional district that today I was unable to vote on H.R. 1376, 
``Tax Benefits to American Military personnel in Yugoslavia.'' If I 
were able to vote on H.R. 1376 I would have voted in favor of this 
important bill. This bill which provides tax relief to our brave 
servicemen and servicewomen is the least we can do for our soldiers who 
are putting their lives on the line in service of our country. It is my 
hope and belief that this bill will be approved quickly by the Congress 
and signed by the President so that we can give a little back to the 
men and women who are giving our nation so much.

                          ____________________