[Congressional Record Volume 147, Number 139 (Tuesday, October 16, 2001)]
[Extensions of Remarks]
[Page E1903]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




      ON INTRODUCTION OF THE TERRORIST RESPONSE TAX EXEMPTION ACT

                                 ______
                                 

                          HON. J. RANDY FORBES

                              of virginia

                    in the house of representatives

                       Tuesday, October 16, 2001

  Mr. FORBES. Mr. Speaker, tonight, I rise with my colleague, 
Congressman Vito Fossella of New York, to introduce the Terrorist 
Response Tax Exemption Act, which would provide our first responders 
with the tax benefits that they deserve for serving on the front lines 
of our war against terrorism.
  As we speak, men and women are putting their lives at risk to fight 
terrorist threats both abroad and at home. For the American military 
personnel who are overseas, the federal government currently excludes 
from taxable income the salary they receive in any month they serve in 
a combat zone. This is a suitable recognition of the increased risk in 
which they place themselves to protect our freedoms and of the 
increased burdens on their families given that risk.
  But, today, we know that the men and women who serve as fire, rescue, 
and police personnel can be just as much at risk. Terrorists have 
brought the frontlines into our communities, and it is these first 
responders that are first on the scene, first to assess the situation, 
and first to respond to the needs of the victims. As the World Trade 
Center attack has proven, they are just as much in jeopardy of losing 
their lives as the soldiers and sailors engaged overseas--perhaps even 
more so as our military technology advances. They and their families 
deserve the same tax benefits for serving in terrorist attack zones.
  That is precisely what the Terrorist Response Tax Exemption Act does. 
It exempts from federal income the basic pay that a uniformed civilian 
employee earns for any month in which they serve the public in a 
terrorist attack zone. It provides well-deserved recognition of the 
hard and dangerous work that these individuals perform. The Senate 
companion bill, S. 1446, has already been endorsed by the Fraternal 
Order of Police, the International Association of Fire Chiefs, and 
other organizations that represent our public safety personnel.
  It is not that we anticipate that this tax incentive will encourage 
this kind of heroic public service. In fact, we know for a fact that 
these men and women perform their duties out of a sense of honor and an 
overwhelming desire to help others in need. But, we should show them 
our gratitude with more than words of thanks. I encourage my colleagues 
to join us in cosponsoring this legislation.

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