[Congressional Record Volume 147, Number 119 (Thursday, September 13, 2001)]
[House]
[Pages H5605-H5612]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                VICTIMS OF TERRORISM RELIEF ACT OF 2001

  Mr. THOMAS. Mr. Speaker, I ask unanimous consent that it be in order 
at any time without intervention of any point of order to consider in 
the House the bill (H.R. 2884) to amend the Internal Revenue Code of 
1986 to provide tax relief for victims of the terrorist attacks against 
the United States on September 11, 2001; that the bill be considered as 
read for amendment; and that the previous question be considered as 
ordered on the bill to final passage without intervening motion except 
1 hour of debate equally divided and controlled by the chairman and 
ranking minority member, or his designee, and one motion to recommit.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from California?
  Mr. McNULTY. Mr. Speaker, reserving the right to object, and I 
certainly shall not object, I rise just simply to thank the chairman 
for providing this procedure which will provide us with some additional 
time on this particular bill. I thank the chairman for that.
  Mr. Speaker, I withdraw my reservation of objection.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from California?
  There was no objection.
  Mr. THOMAS. Mr. Speaker, pursuant to the previous order of the House, 
I call up the bill (H.R. 2884) to amend the Internal Revenue Code of 
1986 to provide tax relief for victims of the terrorist attacks against 
the United States on September 11, 2001, and ask for its immediate 
consideration.
  The Clerk read the title of the bill.
  The text of H.R. 2884 is as follows:

                               H.R. 2884

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

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Victims of Terrorism Relief 
     Act of 2001''.

     SEC. 2. INCOME TAXES OF VICTIMS OF TERRORIST ATTACKS.

       (a) In General.--Section 692 of the Internal Revenue Code 
     of 1986 (relating to income taxes of members of Armed Forces 
     on death) is amended by adding at the end the following new 
     subsection:
       ``(d) Certain Individuals Dying as a Result of September 
     11, 2001, Terrorist Attacks.--
       ``(1) In general.--In the case of any individual who dies 
     as a result of wounds or injury incurred as a result of the 
     terrorist attacks against the United States on September 11, 
     2001, any tax imposed by this subtitle shall not apply--
       ``(A) with respect to the taxable year in which falls the 
     date of such individual's death, and
       ``(B) with respect to any prior taxable year in the period 
     beginning with the last taxable year ending before the 
     taxable year in which the wounds or injury were incurred.
       ``(2) Exception.--Paragraph (1) shall not apply to an 
     individual whom the Secretary determines was a perpetrator of 
     any such terrorist attack.''.
       (b) Conforming and Clerical Amendments.--
       (1) The heading of section 692 of such Code is amended to 
     read as follows:

     ``SEC. 692. INCOME TAXES OF MEMBERS OF ARMED FORCES ON DEATH 
                   AND VICTIMS OF CERTAIN TERRORIST ATTACKS.''.

       (2) The item relating to section 692 in the table of 
     sections for part II of subchapter J of chapter 1 of such 
     Code is amended to read as follows:

``Sec. 692. Income taxes of members of Armed Forces on death and 
              victims of certain terrorist attacks.''.

       (3) Section 5(b)(1) of such Code is amended by inserting 
     ``and victims of certain terrorist attacks'' after ``on 
     death''.
       (4) Section 6013(f)(2)(B) of such Code is amended by 
     inserting ``and victims of certain terrorist attacks'' after 
     ``on death''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years ending on or after September 11, 
     2001.

     SEC. 3. RELIEF FROM ADDITIONAL ESTATE TAX.

       (a) In General.--Section 2201 of the Internal Revenue Code 
     of 1986 is amended--
       (1) in the first sentence by inserting ``(a) In General.--
     '' before ``The additional estate tax'', and
       (2) by adding at the end the following:
       ``(b) Victims of Certain Terrorist Attacks.--The additional 
     estate tax shall not apply to the transfer of the taxable 
     estate of any individual who dies as a result of wounds or 
     injury incurred as a result of the terrorist attacks against 
     the United States on September 11, 2001. The preceding 
     sentence shall not apply with respect to any individual whom 
     the Secretary determines was a perpetrator of any such 
     terrorist attack.''.
       (b) Clerical Amendments.--
       (1) The heading of section 2201 of such Code is amended to 
     read as follows:

     ``SEC. 2201. COMBAT ZONE-RELATED DEATHS OF MEMBERS OF THE 
                   ARMED FORCES AND DEATHS OF VICTIMS OF CERTAIN 
                   TERRORIST ATTACKS.''.

       (2) The item relating to section 2201 in the table of 
     sections for subchapter C of chapter 11 of such Code is 
     amended to read as follows:

``Sec. 2201. Combat zone-related deaths of members of the Armed Forces 
              and deaths of victims of certain terrorist attacks.''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to estates of decedents dying on or after 
     September 11, 2001.

  The SPEAKER pro tempore. Pursuant to the order of the House of today, 
the gentleman from California (Mr. Thomas) and the gentleman from New 
York (Mr. McNulty) each will control 30 minutes.
  The Chair recognizes the gentleman from California (Mr. Thomas).
  Mr. THOMAS. Mr. Speaker, I yield myself such time as I may consume.
  (Mr. THOMAS asked and was given permission to revise and extend his 
remarks.)
  Mr. THOMAS. Mr. Speaker, as we continue to mourn the victims and as 
the rescue operation turns to recovery, one of the things that I think 
the American people perceived fairly early, and that its elected 
leaders are beginning to come to consensus on, is that this was an act 
of war.
  Although we have not formally declared war, I believe the mental 
framework of dealing in a wartime situation is one that will serve this 
country well, one, in terms of pursuing the perpetrators as combatants 
in a war and using military rules of engagement, but, secondly, on the 
home front, understanding that what occurred in New York and what 
occurred in the Pentagon and, to a lesser extent, in Pennsylvania were 
acts of war.
  It would be ironic if we did not have this bill in front of us today, 
because what this bill basically does is take those provisions of the 
Tax Code already on the books which apply to the

[[Page H5606]]

military and combat zones overseas or to private citizens who are 
attacked or are the subjects of terrorist attacks overseas and say, 
clearly, New York, the Pentagon, the Washington area, were combat 
zones, and that, therefore, it seems entirely appropriate that those 
provisions of the Tax Code which relieve tax responsibilities for 
individuals meeting a profile overseas ought to be brought here to our 
shores, and that, not just figuratively but literally in the Tax Code, 
the terrorist victims should be considered as though they were in a 
combat zone, which they were, and that they were subject to terrorist 
attacks, which they were. That basically was the genesis of the bill.
  It provides, then, specifically a reduction in the estate tax similar 
to what happens to members of the armed services, who are killed while 
serving in a combat zone or die as a result of injuries suffered while 
serving in a combat zone. And, in addition, there is a Tax Code 
provision, as I said, that exempts Federal military and civilian 
employees from paying Federal income taxes in the year of their deaths 
based upon their condition of dying. That should be extended to the 
victims of the September 11 attacks as well.
  In addition, there are technical clarifications, which I believe are 
very important to make sure that there are no tax consequences for any 
awards provided by third entities such as airlines or others. And, in 
addition to that, I want to make sure that, as the President declares 
these areas disaster areas, that anyone who avails themselves of the 
tax consequences by virtue of that designation of a disaster area does 
not later find out that they have tax consequences as a result of their 
decision to avail themselves of loans to rebuild property, dollar 
amounts to bury loved ones, or other financial inducements available by 
virtue of the declaration by the President of a disaster area.
  It is the least that we can do before we adjourn for this week to put 
on record that Members of the House of Representatives, in a bipartisan 
way, believe that those victims of those attacks on September 11 were 
in a combat zone and should be afforded the privileges and protections 
that are in the code for military personnel and for civilian personnel 
because, clearly, this is the first, I believe, substantive reflection 
of the fact that we are at war.
  Therefore, I want to thank my friends on the other side of the aisle 
for the kindnesses that they provided to us to move legislation 
relatively quickly. While it is as much a gesture and an indication of 
our desire to help these people in a small way, it certainly will not 
be the last. But people who are now going through the personal 
suffering that they are going through should not also have to face the 
consequences of an insensitive government not looking at the fact that 
what we provide to people overseas, we would not provide to people here 
at home. I believe this bill rectifies that.
  Mr. Speaker, I reserve the balance of my time.
  Mr. McNULTY. Mr. Speaker, I yield myself such time as I may consume.
  (Mr. McNULTY asked and was given permission to revise and extend his 
remarks.)
  Mr. McNULTY. I also point out, Mr. Speaker, that the cosponsor of 
this legislation is the gentleman from New York (Mr. Rangel), the 
ranking member of the Committee on Ways and Means. We do hope that the 
gentleman from New York (Mr. Rangel) will be here before the end of the 
day; but until he gets here, I have the honor of representing him on 
the Democratic side of the aisle.
  Yesterday, Mr. Speaker, I spoke on the House floor about the innocent 
victims of these terrorist acts. Today, my heart goes out to those left 
behind, especially to my New York City colleagues who spoke so 
eloquently on the floor earlier today: Jerry Nadler and Peter King, 
Anthony Weiner, Steve Israel, all of the New York City members, and 
especially Joe Crowley, whose cousin, a brave firefighter, lost his 
life in the line of duty.
  And so today we think about all of those who have been left behind, 
all of those who have lost friends and loved ones as a result of this 
violation of the fundamental principle that life is to give, not to 
take.
  Mr. Speaker, I strongly support H.R. 2884, the Victims of Terrorism 
Relief Act of 2001.
  Mr. Speaker, every American remains horrified by the terrorist events 
which occurred this week. While there is nothing we can do to bring our 
loved ones and friends back, there are some tax law changes that the 
Congress can approve today which will help the surviving families. As 
the chairman pointed out, this will provide the families of those who 
died this week with substantially the same tax benefits as apply when a 
member of our Armed Forces dies as a result of injuries sustained in 
the line of duty during periods of combat. The President has recognized 
that this was a terrorist act and was also an act of war; and, 
therefore, the families of the victims should receive these benefits.
  The bill will provide an income tax exemption and will substantially 
reduce the potential of estate taxes. I would also point out 
parenthetically that the affected airlines are making cash payments to 
the families of victims, and those payments are tax free under current 
law.
  Finally, we are encouraged to know that the Department of the 
Treasury and the Internal Revenue Service are in the process of 
notifying survivors of the terrorist attacks and victims' families of 
various interest and penalty waivers and other tax payment and filing 
relief.
  Mr. Speaker, I strongly support this bill with the hope that our 
action can minimize the distraction of tax issues during this very 
difficult time for those who are left behind.
  Mr. Speaker, I reserve the balance of my time.
  Mr. THOMAS. Mr. Speaker, it is my privilege to yield 2 minutes to the 
gentleman from Pennsylvania (Mr. English), a member of the Committee on 
Ways and Means.
  Mr. ENGLISH. Mr. Speaker, I thank the gentleman not only for giving 
me the opportunity to speak but also for preparing on short notice this 
legislation.
  Mr. Speaker, the evil people who perpetrated the acts of terror this 
week made no distinction between civilian and military targets and 
casualties. Under these circumstances, neither should the Tax Code. As 
many have noted on the floor of the House, the United States is clearly 
at war; but, Mr. Speaker, this is a new kind of war, one that treats 
civilian buildings the same way as previous combatants treated military 
targets. In this war, civilian targets are not avoided by our enemies 
but are in fact sought out.

                              {time}  1345

  We already have provisions in the Tax Code which recognize the 
special risks that our military personnel face in time of war. What 
this bill does is extend the same tax treatment to civilian victims of 
Tuesday's attacks.
  As with military personnel killed in the line of duty, under this 
legislation we will exempt all individuals who are killed as a result 
of a military or terrorist act from Federal income taxes.
  Likewise, we will reduce estate taxes for civilians killed in 
Tuesday's attacks, just as we do for military personnel.
  Finally, we will exempt from Federal taxation any compensation or 
assistance payments victims' families receive from either the airlines 
or from the Federal Emergency Management Agency.
  Mr. Speaker, this is the right thing to do, and this is the least we 
can do at this moment. In the days and weeks ahead, this House will be 
called upon to do even more to bind the Nation's wounds, but today we 
make a good start with this crucial assistance to our friends and 
neighbors whose lives were decimated by Tuesday's attack.
  Mr. McNULTY. Mr. Speaker, I yield 3 minutes to my friend, the 
gentleman from Michigan (Mr. Levin), a member of the Committee on Ways 
and Means.
  (Mr. LEVIN asked and was given permission to revise and extend his 
remarks.)
  Mr. LEVIN. Mr. Speaker, I stand here not in the front in part because 
we come here with such heavy hearts and also with humility. Our hearts 
are growing heavier by the minute, by the minute. The tragic human face 
is coming into clearer and clearer focus. The images of family, of 
relatives on TV, are almost too hard for those of us to look at, though 
we are not directly involved, having no family member who lost his or 
her life.

[[Page H5607]]

  We also have a sense of humility. We know that whatever we do here is 
just a small step. It is difficult, as a result, to take them because 
we realize how inadequate any action of ours can be.
  This Committee on Ways and Means that sometimes is said to have such 
power, we realize today in this circumstance has very little; but we 
are doing whatever we can.
  There was an act of war, that was clear; and we need to approach this 
in that regard in every respect. So I am glad the chairman of the 
committee and my colleagues on the committee and the gentleman from New 
York (Mr. McNulty) and the gentleman from New York (Mr. Rangel), who 
has been in New York and is here in spirit and soon will be here in 
body, we all want to join together to enact this legislation, to simply 
make sure that if we can diminish the pain just a bit, that we will do 
so; that those who are victims in this act of war, that they will be 
treated fully as such.
  So I rise in support of this legislation. I urge that we pass it 
unanimously; and then we go on to take whatever further steps, I hope 
somewhat larger ones, to respond to this human national tragedy.
  Mr. THOMAS. Mr. Speaker, it is my privilege to yield such time as he 
may consume to the gentleman from Illinois (Mr. Crane), a senior member 
of the Committee on Ways and Means.
  Mr. CRANE. Mr. Speaker, I rise in strong support of the Victims' Tax 
Relief Act and am pleased to be an original cosponsor of this important 
legislation.
  We have witnessed the most horrendous attack on American soil by a 
foreign invader in our Nation's history. The death toll will reach well 
beyond the 2,400 brave Americans who were killed at Pearl Harbor. The 
victims include not only civilians trapped in the World Trade Center 
buildings, but brave firefighters and police officers who gave their 
lives so that others might be saved. Likewise, hundreds of soldiers and 
civilian employees were killed in our own backyard when the terrorists 
crashed a plane into the Pentagon. Finally, we must not forget those on 
the four planes that were crashed.
  Given the level of tragedy that has occurred during the last 4 days, 
we must do all we can to help those affected by these attacks. While we 
are unable to relieve the burden shouldered by those who have suffered, 
while we cannot resurrect those who are lost, we can and should do 
everything in our power as Members of Congress to make sure that their 
government is reaching out a hand to help.
  I commend my colleague, the gentleman from California (Mr. Thomas), 
for his foresight and ability to put this package together in an 
expeditious manner; and I look forward to its speedy passage through 
this esteemed body.
  Mr. McNULTY. Mr. Speaker, I yield 3 minute to my very distinguished 
friend, the gentleman from Wisconsin (Mr. Kleczka), a member of the 
Committee on Ways and Means.
  Mr. KLECZKA. Mr. Speaker, first of all I would like to urge all my 
colleagues to give their unanimous approval to this legislation before 
us. I would like to thank and recognize the chairman of the committee, 
the gentleman from California (Mr. Thomas), for the speed and hard work 
he has put into this legislation to bring it to the floor today.
  Two days ago, untold numbers of civilians in New York City alone, 
with large numbers of our servicemen and women at the Pentagon, were 
killed in an act of terrorism against the United States. This bill will 
treat all of the victims of this atrocious attack as equals by giving 
the surviving families of the civilians who died in the buildings that 
were hit, as well as those on board the airplanes, the same tax 
treatment as those who perished while serving in our Armed Forces. This 
terrorist attack did not distinguish between military and civilian loss 
of life, and our tax laws should not either.
  The bill consists of four main parts. Currently members of the 
military who are killed while serving in combat or who die of injuries 
suffered while serving in a combat zone are given a sizable reduction 
in their estate tax liability. The bill before us would extend this 
same estate tax treatment to people who are killed as a result of 
Tuesday's terrorist attack.
  Secondly, the law also exempts Federal military and civilian 
employees from paying Federal income taxes in the year of their death 
if they die as a result of a military or terrorist attack outside the 
United States. This measure would extend this relief to individuals who 
died in Tuesday's attack.
  Thirdly, the bill would clarify that the $25,000 per passenger 
payments made by United Airlines to the victims' families will be 
exempt from Federal income taxes. Any payments made by American 
Airlines would also receive this benefit.
  Lastly, the proposal would ensure that any assistance provided by the 
Federal Emergency Management Agency is also exempt from Federal income 
taxes.
  Mr. Speaker, this bill is an important first step in the long road to 
recovering from this tragedy, and it is the least we can do at this 
time of national grieving. I ask that all my colleagues support this 
bill.
  Mr. THOMAS. Mr. Speaker, it is my privilege to yield 2 minutes to the 
gentlewoman from Florida (Ms. Ros-Lehtinen).
  Ms. ROS-LEHTINEN. Mr. Speaker, I thank the chairman for working 
through the night to bring this bill to the floor to us so quickly.
  Mr. Speaker, Lady Liberty's torch has been called ``the lamp beside 
the golden door.'' Despite Tuesday's terrorist attacks, the glistening 
hope of that torch is still ours, as Lady Liberty stands, almost 
defiant, in New York's harbor, sending a clear message to our enemies 
that this Nation will not crumble, will not hide; that every promise, 
every opportunity, every right this Republic and Lady Liberty stands 
for is still ours.
  As former President Ronald Reagan once said, ``Lady Liberty's heart 
is full; her torch is still golden, her future bright.
  She has arms big enough to comfort and strong enough to support, for 
the strength in her arms is the strength of her people.
  She will carry on unafraid, unashamed, and unsurpassed.
  In this springtime of hope, some lights seem eternal; America's is.''
  This Congress must help to ensure that the torch continues to shine 
brightly by taking any action deemed necessary to protect America's 
people, to preserve the promise of this great Nation, and to 
demonstrate our full support for the victims and their families so that 
they can try to reclaim and rebuild their lives.
  They are America's newest heroes, and we must demonstrate as a Nation 
and as a people that we understand their great sacrifice. They paid the 
ultimate price, and we are indebted to them. We will always remember. 
We will always be proud. We must be prepared, so that we must always be 
free.
  Mr. McNULTY. Mr. Speaker, I yield 2 minutes to my friend, the 
gentleman from Maryland (Mr. Cardin), a member of the Committee on Ways 
and Means.
  Mr. CARDIN. Mr. Speaker, first let me thank my friend from New York 
and my friend from California for bringing this legislation up so 
quickly. Every Member of this body will support and should support this 
legislation.
  On September 11, there was an attack against our country. It was an 
act of war. It was unprovoked, and we have lost life; and there have 
been many victims of that attack on our country. They lost their lives, 
and the families now are suffering. All of us are suffering as a result 
of those attacks.
  They are heroes, make no mistake about it. We know many individual 
episodes of people who lost their lives in trying to save life on 
September 11. But each of those who have lost their life as a result of 
these terrorist attacks, each are heroes in our Nation.
  This legislation is one additional step for us to collectively 
recognize that the victims are truly those who have made sacrifices for 
freedom in this Nation. I urge all my colleagues to support this 
legislation, but, most importantly, to continue to show compassion for 
those families that are suffering in all of our communities.
  Mr. THOMAS. Mr. Speaker, it is my privilege to yield 2 minutes to the 
gentleman from Indiana (Mr. Pence).
  Mr. PENCE. Mr. Speaker, I thank the chairman for yielding me time; 
but more than that, I commend the gentleman from California (Chairman 
Thomas) for not only his swift action

[[Page H5608]]

on behalf of the development of the Victims' Tax Relief Act, but his 
compassionate action in this matter; and I rise in strong support of 
the Victims' Tax Relief Act as a proud and humble cosponsor.
  The President called our present circumstances the first war of the 
21st century; and, as the gentleman from California (Chairman Thomas) 
has recognized in this proposal, the victims of these tragic events in 
New York and in our Nation's Capital are casualties of war. 
Accordingly, we in this Chamber, Mr. Speaker, are called to action, 
action far afield of Washington, D.C.; but we are also called to mourn 
with those who mourn, as though we ourselves were suffering the same 
ordeal.
  Currently the Tax Code provides an estate tax reduction for members 
of the Armed Forces who are killed while serving in combat. This bill 
reduces estate tax liability more than half. The proposal before us 
today would extend the same estate tax treatment to individuals who 
were killed as a result of Tuesday's terrorist attacks, and well we 
should.
  Similarly, Federal military and civilian employees are exempted from 
paying income taxes in the year of their death in the service of their 
country, and this measure would extend the same Federal income tax 
relief to individuals who died at the hands of terrorists.

                              {time}  1400

  It is imperative that we support the necessary action in this Chamber 
by our President in deploying our military. But it is also, in my 
humble opinion, important that we do justice, love, kindness, and adopt 
this important legislation.
  Mr. McNULTY. Mr. Speaker, I yield myself such time as I may consume 
to recognize a colleague from my home State of New York now. I spoke in 
my opening remarks about the gentleman from New York (Mr. Crowley.) He 
knows firsthand what is going on. He just returned to Washington today, 
and he knows of the tremendous loss that we have suffered.
  The gentleman's cousin, a firefighter hero, John Moran, is missing in 
action; we do not know his fate yet. But I am sure my colleagues 
remember the visions that we all saw on television over the last couple 
of days, when people were running from those buildings, John Moran and 
the other firefighters were running toward the buildings, into the 
buildings, up the stairs, putting their lives on the line for their 
fellow citizens.
  Mr. Speaker, it is my honor to yield such time as he may consume to 
the gentleman from New York (Mr. Crowley).
  Mr. CROWLEY. Mr. Speaker, I want to thank the gentleman from New York 
(Mr. McNulty), my colleague, for his kind words and for yielding me 
this time.
  I want to rise in strong and full support of the Victims' Tax Relief 
Act of 2001. This is just, I think, the beginning of what we are going 
to have to do to help to provide for many of the victims of this 
terrible tragedy. In first blush, looking at it, I would prefer to see 
that there is no tax at all for these people, their families included, 
for whatever income they make.
  Mr. Speaker, this is certainly something that we should all support. 
These people are going through incredible, incredible tragedy right 
now.
  I received word that the HAZMAT unit in New York, which is located in 
my district, is right now missing 19 members of that particular unit. 
So the fire department alone will have to rebuild, and I do not know if 
we will ever know exactly what it will take to do that.
  But these families are going to have to rebuild. Whatever little we 
can do today in reducing the estate tax by about half of what it is and 
exempting the income in the taxable year of their death for military, 
Federal, military and civilian employees from paying Federal income tax 
I think is the least that we can do in support and solidarity with the 
victims of this atrocity.
  Mr. THOMAS. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I would tell the gentleman that this legislation is 
meant to be inclusive and not exclusive, and the initial response is to 
take those provisions already in the Tax Code applying to combat 
situations and terrorist attacks overseas, and bringing them home. That 
was the very least in the short time that we had that I thought would 
be at least a minimum appropriate response. As the gentleman indicated, 
we will have additional responses as we move forward.
  It is clear that whatever folks think about New York in terms of its 
role, importance, significance, et cetera, there is no question that 
the City of New York and the surrounding area took it on the chin for 
the rest of the United States, and I think we will find that there will 
be additional ongoing responses to make sure that not just the victims, 
but those who by their own decisions in carrying out heroic acts and 
became accidental victims, are going to be taken care of. All of us 
want the gentleman to know that we share the concern, not just as 
Americans, but as people who have been brought to the scene in no 
physical way, but certainly in mental ways, based upon the horrific 
scenes that have been broadcast to us.
  Mr. CROWLEY. Mr. Speaker, will the gentleman yield?
  Mr. THOMAS. I yield to the gentleman from New York.
  Mr. CROWLEY. Mr. Speaker, I just want to say that I in no way, shape, 
form, or means wanted to come across as though I do not appreciate what 
the gentleman is doing, because I certainly do. If my colleagues will 
please forgive me, most of me is back in New York right now and only 
about half of me is here, so I appreciate the words of the chairman and 
I look forward to working with the gentleman.
  Mr. THOMAS. Mr. Speaker, I thank the gentleman. Today is today and 
tomorrow is tomorrow, and we will move forward.
  Mr. Speaker, it is my privilege to yield 2 minutes to the gentleman 
from Wisconsin (Mr. Ryan), a member of the committee.
  Mr. RYAN of Wisconsin. Mr. Speaker, I thank the gentleman for 
yielding me this time.
  This is a quick response and an appropriate response. What we want to 
make sure happens is that for those victims of this terrorist act, they 
are afforded the same kinds of benefits in the Tax Code that victims of 
terrorism abroad, in the military or civilian, are entitled to.
  We want to make sure that if any of the benefits that are being given 
through an airline, through FEMA, that at the end of the year, their 
family members are not hit with some kind of unexpected tax bill.
  We want to make sure that the victims have an estate that is not 
taxed to the government, but that can go to their remaining loved ones, 
because we know that the people who experienced this tragedy did not 
have any estate planning, did not have an ability to set their affairs 
in order. This came as a surprise.
  We want to make sure that with respect to the Federal Tax Code, that 
they are given any entitlement and ability to be treated just like a 
fallen soldier in battle abroad or a civilian abroad.
  I thank the gentleman from California (Mr. Thomas), the chairman of 
the Committee on Ways and Means, for bringing this together on such 
short notice. I think it is very appropriate. I think we all know that 
this is only the beginning of many pieces of legislation that we are 
going to have to pass in this body, whether it be to equip FEMA with 
resources for rescue missions or the military with the resources they 
need.
  I think also it is going to have to be a work in progress of this 
committee to do what we can to assure that our economy continues to 
grow and that the American spirit, not only in patriotism but also in 
the awesome economy that we have continues on, so that we can continue 
to fuel what we need in this country from a patriotic standpoint, from 
an economic standpoint, from a moral standpoint. This is the beginning 
of those kinds of works that we are about to pass in this Congress. I 
thank the chairman and the ranking member for what they have been 
doing.
  Mr. McNULTY. Mr. Speaker, I reserve the balance of my time.
  Mr. THOMAS. Mr. Speaker, it is my privilege to yield 2 minutes to the 
gentleman from New York (Mr. Houghton), a member of the Committee on 
Ways and Means.
  Mr. HOUGHTON. Mr. Speaker, I thank the gentleman from California

[[Page H5609]]

(Mr. Thomas) for his chairmanship here and the gentleman from New York 
(Mr. McNulty). I really appreciate the leadership of the gentleman from 
California. Many times we do not realize how important leadership is 
until there is a crisis and certainly the gentleman from California has 
come up and hit the mark so well.
  I am going to defer to my colleagues who have explained the specific 
tax provision of this bill. We all have our own individual stories, 
particularly those of us who live in New York. I think God reached down 
and grabbed my son by the hand. He was not in his 60th floor office in 
number 1 tower in the World Trade Center when the bomb went off. But 
virtually all of his associates up there were killed, and so we really 
identify and understand and sympathize with the people in those 
families that had this terrible disaster.
  So the important point here is that the victims of terrorism are the 
victims of an undeclared war, and that is, pure and simple, what it is. 
This bill simply recognizes that reality. The IRS and Treasury are 
waiving interest and penalty provisions for the families affected by 
Tuesday's outrage, and there is so much more that needs to be done, but 
this is an important step.
  Mr. McNULTY. Mr. Speaker, I yield myself such time as I may consume.
  I have no further requests for time at this point, Mr. Speaker, and I 
do want to point out that most of my colleagues from New York are 
engaged right now in a meeting about the emergency supplemental 
appropriations bill and that is why they are not on the floor. I would 
ask the chairman of the Committee on Ways and Means if he has any 
further requests for time.
  Mr. THOMAS. Mr. Speaker, I yield myself such time as I may consume.
  The gentleman from New York (Mr. McNulty) is correct. There are a 
number of activities going on. There is a supplemental that is being 
put together. A number of the Members from New York are involved in 
that. There are briefings going on at the Pentagon. There are a number 
of people who would have wished to have taken time on this measure. In 
a very short time, we have produced more than a hundred and a half 
cosponsors on this measure, and the Members who are not here speaking 
on the bill in no way indicates their feelings about the bill, and I 
believe it is entirely appropriate that those Members who were able to 
make it have had an ability to speak.


                             General Leave

  Mr. THOMAS. Mr. Speaker, I ask unanimous consent that all Members may 
have 5 legislative days within which to revise and extend their remarks 
on H.R. 2884, the bill presently under consideration.
  The SPEAKER pro tempore (Mr. Miller of Florida). Is there objection 
to the request of the gentleman from California?
  There was no objection.
  Mr. THOMAS. Mr. Speaker, I ask unanimous consent that a document 
prepared by the Joint Committee on Taxation staff in regard to this 
bill just passed be placed at the appropriate place in the Record.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from California?
  There was no objection.

  Technical Explanation of the Victims of Terrorism Relief Act of 2001

       (Prepared by the Staff of the Joint Committee on Taxation)


                              introduction

       This document, prepared by the staff of the Joint Committee 
     on Taxation, contains a technical explanation of the Victims 
     of Terrorism Relief Act of 2001, scheduled for consideration 
     by the U.S. House of Representatives on September 13, 2001.


                             I. PRESENT LAW

     Exemption from tax upon death in a combat zone or as a result 
         of terrorist action
       An individual in active service as a member of the Armed 
     Forces who dies while serving in a combat zone (or as a 
     result of wounds, disease, or injury received while serving 
     in a combat zone) is not subject to income tax for the year 
     of death (as well as for any prior taxable year ending on or 
     after the first day the individual served in the combat zone) 
     (sec. 692). Special computational rules apply in the case of 
     joint returns. In addition, military and civilian employees 
     of the United States are entitled to this exemption from 
     income taxes if they die as a result of wounds or injury 
     which was incurred outside the United States in terrorist or 
     military action. This exemption is available for the year of 
     death and for prior taxable years beginning with the taxable 
     year prior to the taxable year in which the wounds or injury 
     were incurred. Accordingly, if someone is injured and dies in 
     the same taxable year, this exemption from income tax is 
     available for the taxable year of death as well as the prior 
     taxable year.
       The Code also provides a reduction in Federal estate taxes 
     for taxable estates of United States citizens or residents 
     who are killed in action which serving in a combat zone (as 
     defined in section 112(c)) as active members of the Armed 
     Forces (see. 2201). This provision also applies to service 
     members who die as a result of wounds, disease, or injury 
     suffered while serving in the line of duty in a combat zone 
     by reason of a hazard to which the service member was 
     subjected as an incident of such service.
       In general, the effect of section 2201 is to replace the 
     Federal estate tax that would otherwise be imposed with a 
     Federal estate tax equal to 125% of the maximum state death 
     tax credit determined under section 2011(b). Credits against 
     the tax, including the unified credit of section 2010 and the 
     state death tax credit of section 2011, then apply to reduce 
     (or eliminate) the amount of the estate tax payable.
       Specifically, the reduction in Federal estate taxes under 
     section 2201 is equal in amount to the ``additional estate 
     tax,'' as defined in section 2011(d), with respect to the 
     estates of decedents dying before January 1, 2005. Section 
     2011(d) provides in relevant part that the additional estate 
     tax shall be the difference between the Federal estate tax 
     imposed by section 2001 and 125% of the maximum state death 
     tax credit determined under section 2011(b). With respect to 
     the estates of decedents dying after December 31, 2004, 
     section 2201 provides that the additional estate tax shall be 
     the difference between the Federal tax imposed by section 
     2001 and 125% of the maximum state death tax credit 
     determined under section 2011(b), as in effect prior to its 
     repeal by the Economic Growth and Tax Relief Reconciliation 
     Act of 2001.
     General time limits for filing tax returns
       Present law provides that individuals generally must file 
     their Federal income tax returns by April 15 of the year 
     following the close of a taxable year (sec. 6072). Present 
     law also provides that the Secretary may grant reasonable 
     extensions of time for filing such returns (sec. 6081). 
     Treasury regulations provide an additional automatic two-
     month extension (until June 15 for calendar-year individuals) 
     for United States citizens and residents in military or naval 
     service on duty on April 15 of the following year (the 
     otherwise applicable due date of the return) outside the 
     United States (Treas. Reg. sec. 1.6081-5(a)(6)). No action is 
     necessary to apply for this extension, but taxpayers must 
     indicate on their returns (when filed) that they are claiming 
     this extension. Unlike most extensions of time to file, this 
     extension applies to both filing returns and paying the tax 
     due.
       Treasury regulations also provide, upon application on the 
     proper form, an automatic four-month extension (until August 
     15 for calendar-year individuals) for any individual timely 
     filing that form and paying the amount of tax estimated to be 
     due (Treas. Reg. sec. 1.6081-4).
       In general, individuals must make quarterly estimated tax 
     payments by April 15, June 15, September 15, and January 15 
     of the following taxable year. Wage withholding is considered 
     to be a payment of estimated taxes.
     Suspension of time periods
       In general, present law suspends the period of time for 
     performing various acts under the Internal Revenue Code, such 
     as filing tax returns, paying taxes, or filing a claim for 
     credit or refund of tax, for any taxpayer determined by the 
     Secretary to be affected by a Presidentially declared 
     disaster (sec. 7508A).
       The suspension of time applies to the following acts:
       (1) Filing any return of income, estate, or gift tax 
     (except employment and withholding taxes);
       (2) Payment of any income, estate, or gift tax (except 
     employment and withholding taxes);
       (3) Filing a petition with the Tax Court for 
     redetermination of a deficiency, or for review of a decision 
     rendered by the Tax Court;
       (4) Allowance of a credit or refund of any tax;
       (5) Filing a claim for credit or refund of any tax;
       (6) Bringing suit upon any such claim for credit or refund;
       (7) Assessment of any tax;
       (8) Giving or making any notice or demand for the payment 
     of any tax, or with respect to any liability to the United 
     States in respect of any tax;
       (9) Collection of the amount of any liability in respect of 
     any tax;
       (10) Bringing suit by the United States in respect of any 
     liability in respect of any tax; and
       (11) Any other act required or permitted under the internal 
     revenue laws specified in regulations prescribed under 
     section 7508 by the Secretary of the Treasury.
       Individuals may, if they choose, perform any of these acts 
     during the period of suspension.


                      II. DESCRIPTION OF THE BILL

       The bill treats individuals who die as a result of wounds 
     or injury which were incurred as a result of the terrorist 
     attacks that occurred on September 11, 2001, in the same 
     manner as if: (1) they were a military or civilian employee 
     of the United States dying

[[Page H5610]]

     as a result of terrorist or military activity outside the 
     United States for purposes of section 692(c) of the Internal 
     Revenue Code, and (2) they were a member of the Armed Forces 
     of the United States in active service killed in action while 
     serving in a combat zone or as a result of wounds, disease, 
     or injury suffered while serving in a combat zone for 
     purposes of section 2201 of the Code. Consequently, these 
     individuals (whether killed on the four airplanes or on the 
     ground, whether as victims or in rescue or recovery 
     operations) are eligible for the exemption from income tax 
     and the reduction in estate tax provided by these two 
     provisions. Perpetrators of these terrorist attacks are not 
     eligible for these special rules. The determination as to 
     whether an individual is a perpetrator is to be made by the 
     Secretary of the Treasury (or the Secretary's delegate), in 
     consultation with appropriate authorities. Individuals who 
     are wounded or injured as a result of the terrorist attack 
     that occurred on September 11, 2001, and who die as a result 
     of their wounds or injury in a later taxable year are 
     eligible for the exemption from income taxes for all the 
     taxable years beginning with the year prior to the year of 
     the wounds or injury and ending with the year of death. The 
     provision amending section 692 is effective for taxable years 
     ending on or after September 11, 2001. The provision amending 
     section 2201 applies to estates of decedents dying on or 
     after September 11, 2001.
       In the past, the IRS has exempted from income certain 
     disaster payments made by government agencies that provide 
     for promotion of general welfare, such as certain disaster 
     payments made by the Federal Emergency Management Agency 
     (FEMA). The Congress expects that the IRS will consistently 
     apply this policy in this situation and in the future.
       Some have inquired as to the tax treatment of initial 
     payments made by the airlines to the families of victims on 
     the four hijacked airplanes. These payments are advances to 
     the families of the victims to help meet their immediate 
     needs. Section 104 of the Internal Revenue Code excludes from 
     income damages received on account of personal physical 
     injury. Accordingly, no additional statutory provision is 
     necessary to exclude such payments.

  Mr. McNULTY. Mr. Speaker, I yield myself such time as I may consume.
  Again, I thank the chairman, and as the chairman pointed out, this is 
one small gesture of support for the survivors of the victims of this 
terrible, terrible tragedy, and our hearts continue to go out to all 
the victims, their families, all of those affected, and I especially 
draw attention again to the public safety personnel, the firefighters, 
the police officers, the doctors, the nurses, the ambulance attendants 
and drivers and everyone who is helping out in this situation.
  We should always remember when we get up in the morning to be 
grateful for them because they are willing to put their lives on the 
line 365 days a year for us and for our families. In New York and in 
Washington this week we saw the tremendous price that many of them 
paid.
  We hope and pray that the gentleman from New York's (Mr. Crowley) 
cousin, Jack Moran, can be found alive.
  I also would reiterate what the President has said over the past 
couple of days, that we are united in this country in our resolve to 
track down the cowards who committed these acts. I remind people again 
that terrorists by definition are cowards. They cannot get what they 
want by the power of persuasion, and therefore, they resort to 
attacking and killing innocent men, women and children.
  I am particularly grateful for the part of the President's statement 
the other night where he indicated that we will make no distinction 
between the terrorists and those who harbor them.
  So on behalf of the gentleman from New York (Mr. Rangel), who could 
not be here because he is still up in New York helping his 
constituents, and on behalf of all of the victims in New York and in 
Washington and Virginia and Pennsylvania, I say on his behalf, this is 
a united country and the forces of evil shall not prevail.
  Mr. Speaker, I yield back the balance of my time.
  Mr. THOMAS. Mr. Speaker, I yield myself such time as I may consume.
  I thank the gentleman from New York (Mr. McNulty) for his statement, 
and I do thank our colleagues on the other side of the aisle, beginning 
with the gentleman from New York (Mr. Rangel) who was in the epicenter, 
the ranking member, and all of the other Members who are currently 
carrying out their directed activities in assistance, and what we are 
seeing is a societal response to a societal attack. It is all for one 
and one for all, and it is a curious aspect of America's nature that it 
does sometimes take these kinds of very tragic events to get us to set 
aside some of the secondary issues that preoccupy us.
  This is not just America's fight. This is the civilized world's 
fight. As we have done in a number of other engagements involved with 
anti-democratic forces around the world in previous generations, we are 
once again engaged in a struggle to protect freedom. It is not against 
any particular individuals. It is not against any particular groups. It 
is not against any particular religion. It is not against any 
particular countries.
  It is against all of those who would harbor individuals, who believe 
that barbaric acts against individuals somehow further their interests 
and causes. To do nothing is to reinforce that belief.
  One of the reasons that I thought it would be appropriate to 
structure this immediate response in taking what we already provide to 
combatants overseas and to victims of terror overseas, in bringing it 
home, is to underscore the message that a number of us have repeated, 
and that is, we are at war.

                              {time}  1415

  It is as though we have declared war, and that our society needs to 
respond on a wartime footing. The benefits that folks get in combat 
zones are now available through this legislation here at home. Make no 
mistake about it, we are at war. When we are at war, it requires 
societal mobilization.
  It means that, yes, in terms of a moral resolve, which this Nation 
has clearly indicated; yes, in terms of a military resolve, which we 
will be moving additional legislation to clearly indicate that we are 
ready for; but probably first and foremost, a mental wartime condition 
is that this society will do what is necessary to win this fight we did 
not choose.
  It means, first and foremost, that the society needs to be strong, 
but it needs to be strong in a number of ways. One of the ways we need 
to be strong is economic. We will continue to examine measures or 
options available to us to make us strong.
  The infrastructure of the financial structure of this country was 
struck a significant blow, given the role and the importance of lower 
Manhattan to the financial institutions of this country. They were 
struck a significant blow, but clearly, not a mortal blow. We will 
overcome this, as we have overcome other adversities.
  However, I believe it is appropriate and incumbent upon the people's 
government to examine ways in which we can assist our overcoming these 
difficulties, not just in terms of a moral position, not just in terms 
of a victims' tax provision, but also a societal response to make sure 
that the economy is strong.
  We will pursue the combatants. We will be strong. We will show 
through our resolve that this kind of effort, as in the past, will be 
unsuccessful.
  So for a very, very small portion of the outpouring of support this 
bill is offered today, both in terms of its timely context and also in 
terms of its content, it is the beginning to let people know that if we 
are at war we will respond, not just in terms of a combatant response 
for the military engagement of any group, or indeed, any country that 
has been a part of the enablement that allowed that terrorist act to 
occur; but that this society is ready to face whatever obstructions 
necessary, and we will overcome them, so that people who dedicate 
themselves to the kind of democratic and libertarian philosophy of 
allowing people to choose the way in which they wish to live in peace 
and freedom will be reinforced. This is a very small token in the 
ongoing gesture of this society.
  Ms. JACKSON-LEE of Texas. Mr. Speaker, I rise in support of H.R. 
2884. This legislation will absolve the taxes of those public service 
officers who lost their lives in the line of duty on September 11, 
2001.
  If an armed services officer loses his life in the line of duty, that 
individual is not required to pay estate taxes or income taxes for the 
year in which they expired. This is central to the way we proceed in 
times of war, for this procedure recognizes the reality that soldiers 
are also citizens with families, debts, and obligations.
  The events of September 11, 2001 have complicated this policy. The 
recent acts that occurred on American soil certainly constitute an act 
of war against this nation. Over 200 uniformed public service personnel 
lost their

[[Page H5611]]

lives in the line of duty on this day. Because this act of war did not 
involve armed services personnel, the brave men and women who responded 
without thought of their own safety will not receive this exemption 
from the Federal government.
  H.R. 2884 will forgive the tax burdens of the brave men and women we 
now know to be both civil servants and soldiers. This country moved 
into a new era as a result of the horrors of September 11, 2001. So too 
must the rule of law conform to the pragmatic realities of facing a 
headless enemy on our home soil. We honor these patriots by enacting 
this legislation to ease the financial burdens on the loved ones and 
families they leave behind. This legislation recognizes that for now 
and evermore, the service personnel who died in the line of duty here, 
on American soil, have paid their debts to this nation.
  Though the rules of war have changed forever, the commitment this 
country demonstrates to those who serve and protect its citizens must 
be unbroken. H.R. 2884 guarantees this will not happen, and I am proud 
to give this legislation my full support.
  Mr. LARSON of Connecticut. Mr. Speaker, I rise today as an original 
cosponsor of H.R. 2884, the Victims' Tax Relief Act, and to ask my 
colleagues to show their support of this legislation which will provide 
comfort and economic relief to the families of the victims of the Acts 
of War perpetrated in New York, at the Pentagon, and in Pennsylvania on 
Tuesday, September 11, 2001.
  It has been two days since terrorists robbed America of its sense of 
security and freedom. We, as Americans, know that our lives will never 
be the same. We will never walk down our streets with the same feeling 
of freedom and safety that we have enjoyed for so long. However for 
many of us, we will get through this with comfort of knowing that our 
families are intact. We will mourn and we will empathize, but we will 
not have to suffer the tragedy of losing a loved one. But the families 
of the thousands of victims of these heinous acts are suffering and 
they will continue to suffer for years to come. They will have to have 
to answer the questions of their children; they will have to put the 
broken pieces of their lives back together. What is worse is that these 
families will have to worry how to put food on the table, how to pay 
their mortgages or how to pay for their children to go college.
  According to my local newspaper, the Hartford Courant, seven 
individuals from Connecticut have been identified as victims of this 
act of terrorism. Seven families have been ripped apart. In the days 
and weeks to come that number will only increase. The grief and sorrow 
that these families will suffer through is enough. The innocent victims 
of the terrorist attacks on Tuesday have paid the ultimate price 
already; their families should not have to pay anymore. The Victims Tax 
Relief Act will allow families to direct their energies to rebuilding, 
and alleviate some of their financial burdens.
  The Victims' Tax Relief Act will exempt individuals killed in the 
heinous attacks of September 11, 2001, or who die as a result of 
injuries suffered in those attacks, from paying federal income tax in 
the year of their death. Also, it would reduce the estate tax liability 
for these victims. Presently, these exemptions and reductions are 
reserved for members of the Armed Services who are killed in a combat 
zone. In addition, this bill would exempt the payments made to families 
of the 266 passengers by United Airlines and American Airlines from 
Federal income taxes. And it would ensure that Federal Emergency Relief 
payments are exempt from Federal income tax. Although these victims 
were not serving in the Armed Services, they were in the combat zone 
and because of this, there is no reason why we should treat them any 
differently than those who have formally enlisted into our military. 
The actions of this week were acts of war, and the victims of these 
acts of war should be treated as casualties of war.
  Mr. Speaker, no American will ever forget September 11, 2001. We will 
never forget the horrible images that we have seen. We will never 
forget the heroism and dedication displayed by the many firefighters, 
police officers, and all other emergency workers fighting to save the 
lives of our fellow Americans. We would be performing a disservice to 
the families of these heroes and the innocent victims of these cowardly 
attacks by adding economic hardship to their incredible loss. This bill 
is the very least we can do for the mothers, daughters, sons, husbands 
and wives of these victims who have suffered and who will continue to 
suffer in the days to come. Therefore, I urge my colleagues to join me 
in voting in favor of H.R. 2884.
  Mr. GILMAN. Mr. Speaker, I rise in strong support of this legislation 
to provide a tax relief package for the victims of Tuesday's terrorist 
attacks in New York and Washington DC. I urge my colleagues to join in 
supporting this appropriate and necessary measure.
  Mr. Speaker, on Tuesday our Nation suffered an unprecedented 
terrorist attack in both the scope of its depravity, and in the 
magnitude of the resulting destruction of both life and property. At 
this time, the full extent of the number of casualties from the attack 
on the World Trade Center in New York remains unknown. Not only did 
thousands of people perish in the fires and subsequent collapse of the 
twin towers at the Trade Center, but hundreds of brave New York 
firefighters and police officers lost their lives in attempting to 
rescue those trapped in the towers.
  There was a similar simultaneous disaster at the Pentagon where the 
fire resulting from the attacking airplane burned for more than 24 
hours. The process of retrieving the dead has only just started at the 
Pentagon site.
  Mr. Speaker, we in the Congress will never be able to fully 
recompense the loss suffered by the thousands of families of those who 
perished. Moreover, we can never hope to repay the heroic sacrifices 
made by those brave rescue workers who selflessly laid down their lives 
in an attempt to rescue the victims.
  We do, however, have the ability to offer a small measure of our 
appreciation to ensure that these families are not burdened by any 
unexpected liability when tax-filing season comes around next spring. 
If we do nothing, the cruel irony is that many families will face an 
unexpected and unpleasant burden next April.
  This legislation extends the estate tax reduction provisions 
established for members of the Armed Forces who are killed or die from 
injuries received while serving in a combat zone to those individuals 
who were killed in Tuesday's terrorist attack or who die from injuries 
suffered in that attack.
  It also extends to the victims of Tuesday's attack the benefits 
already in place for federal military and civilian employees that 
exempts them from paying income taxes in the year of their death if 
they die from a terrorist attack.
  Finally, this bill exempts any FEMA assistance payments, and 
passenger payments from United and possibly American Airlines from 
federal income taxes.
  Mr. Speaker, in light of the cost to human life from Tuesday's 
terrorist attack, and in the noble and selfless sacrifice made by 
hundreds of New York's finest police and firefighters, this bill 
represents a necessary and appropriate course of action by this 
Congress. Accordingly, I strongly urge its adoption.
  Mr. FORBES. Mr. Speaker, I rise in strong support of this important 
and compassionate legislation, the Victims' Tax Relief Package.
  In this time of great anger and sadness, there is an overwhelming 
feeling of helplessness as we watch the constant news reports from the 
sites of the wreckage. We yearn for something we can do to comfort and 
aid the families of those who have lost loved ones to this horrible 
violence. We yearn for something we can do to provide solace and 
support for those thousands of people who still await word on the fate 
of their family and friends still lost in the rubble in New York City 
or Western Pennsylvania or Arlington, Virginia.
  Eventually, our nation will find and punish those who committed these 
heinous acts. But, until then, passage of this relief package is the 
least that we can do for these survivors.
  The bill will exempt from taxation the payments that these families 
receive from airlines to compensate them for their grievous loss. It 
will exempt from taxation any assistance payments that victims of these 
tragic events receive from the Federal Emergency Management Agency 
(FEMA). It will also give the families of our military and civilian 
employees who lost their lives as a result of Tuesday's attack a 
reprieve from their federal income tax and estate tax this year.
  Again, Mr. Speaker, this is the very least that we can provide these 
families who have suffered the full brunt of the evil that was 
perpetrated against our country. And, I hope it is

[[Page H5612]]

but one of the first steps we take as a Congress. I am proud to stand 
with my colleagues and with my President in this effort, and I urge us 
to make passage of this bill a unanimous declaration of our support.
  Mr. THOMAS. Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore (Mr. Miller of Florida). Pursuant to the 
order of the House of today, the bill is considered as read for 
amendment and the previous question is ordered.
  The question is on the 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. THOMAS. Mr. Speaker, on that I demand the yeas and nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. Pursuant to clause 8 of rule XX, further 
proceedings on this question are postponed.

                          ____________________