[Congressional Record Volume 148, Number 24 (Thursday, March 7, 2002)]
[Senate]
[Pages S1677-S1679]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS

      By Mrs. CARNAHAN:
  S. 1997. A bill to require a pilot program to assess the adoption of 
the Air Force Expeditionary Medical Support System by the Air National 
Guard; to the Committee on Armed Services.
  Mrs. CARNAHAN. Mr. President, as the last few months have shown, 
America's citizen soldiers and airmen are vital to Homeland Security.
  Air Guard fighter pilots have patrolled the skies over our largest 
cities. Army Guard units police our air terminals and ports of entry.
  These brave men and women stand sentry over our Nation. They are 
making America safer.
  But we must be ready to respond if terrorists again succeed in 
bringing harm to American people. We must be ready to rescue the 
victims, care for the sick, and aid the injured. This will take 
cooperation from every level of government--local, State, and Federal 
agencies.
  Dr. Jeffery Lowell is the St. Louis Mayor's Chief of a special team 
called the Medical Critical Incident Response Group. He is responsible 
for determining how the region's 30-plus hospitals will provide medical 
aid to the 2\1/2\ million residents of the St. Louis metropolitan area.
  Dr. Lowell reports only that 70 to 80 critical care beds are 
available at any one time. But we need to prepare for the possibility 
that an attack could generate hundreds, perhaps thousands, of injuries.
  Additionally, the entire St. Louis metropolitan area does not have 
enough emergency responders to care for so many victims. Help would 
need to come from other cities, other States. This would take time, 
many hours, even days. In situations like this, lost time means lost 
lives.
  There is an answer to this problem, and it involves the same Guard 
men and women I mentioned earlier.
  The answer is the Expeditionary Medical System, or EMEDS. EMEDS is a 
new rapid response medical system. It was created by the Air Force to 
rush its medics with blazing speed anywhere in the world they are 
needed, at a moment's notice.
  Our military relies on this life-saving capability during wartime, 
but it could prove just as valuable to the civilian community here, in 
America.
  The legislation I am introducing today would establish an EMEDS 
program in the Air Guard. This bill gives the Air Guard an EMEDS 
program so that we are prepared for any disaster or attack on the home 
front, as our troops have been on the war front.
  Our Guard soldiers and airmen pride themselves on being light, lean, 
and lethal. EMEDS will make our Guard medics light, lean, and life-
saving, able to react within minutes to an attack.
  The new equipment and training that EMEDS would provide the Guard 
will allow it to respond to attacks or disasters within minutes. And 
once on site, Guard EMEDS will be able to remain there for days without 
re-supply, they are self-sustaining. They would assist local 
responders.
  EMEDS will care for sick, provide emergency medicine to wounded, even 
perform life-saving surgery. Additionally, Guard EMEDS would be able to 
perform in a biological, chemical, or radiological warfare environment.
  If the pilot program is successful, I would hope each State's Guard 
will acquire EMEDS capability. America needs this capability as its 
citizens grapple with the emerging threats facing them within the 
United States.
  The National Guard is the perfect organization to provide Americans 
this valuable homeland defense initiative.
  This bill is supported by the U.S. Air Force Surgeon General as well 
as several other national military organizations such as the Air Force 
Sergeants Association, National Guard Association and the Air Force 
Association.
  I am proud to offer this bill. Guard EMEDS is a ground-breaking 
initiative. This first step toward ensuring that each State, through 
its Guard units, can medically respond to disasters and terrorist 
attacks with live-saving immediacy.
  I believe this measure is of vital importance to our national 
security.
  I urge my colleagues to support this bill's passage.
                                 ______
                                 
      By Ms. STABENOW
  S. 2000. A bill to amend the Internal Revenue Code of 1986 to provide 
for a special depreciation allowance for certain property acquired 
after December 31, 2001, and before January 1, 2004; to the Committee 
on Finance.
  Ms. STABENOW. Mr. President, recently we passed legislation to 
protect families hurt in this recession by extending unemployment 
protection for an additional 13 weeks.
  It was the right thing to do. Now let's finish the job by helping 
them get back to work. Let's pass a stimulus bill that will jump start 
the economy and create more employment.
  I am introducing a bill that will encourage business investment in 
new equipment and technology by offering a 30-percent depreciation 
bonus on capital goods with a depreciation life of 20 years for less as 
defined by IRS.
  The bonus would apply to purchases made by the end of 2003 to 
encourage spending now, not years from now.
  This depreciation bonus is a broad-based incentive that would help 
businesses both large and small in almost every sector of our economy.
  The IRS list of qualifying industries and equipment runs nine pages 
in very small type and there's not much that isn't covered.
  It would help industries from autos to agriculture, from construction 
to computers, from energy to electronics, and more.
  And not only would this bill help the manufacturing industries that 
make these products, spurring employment, but it would also help the 
businesses that buy these products by making their workers more 
productive.
  I count this as a win/win situation. Let me give you an example of 
how this depreciation bonus would work. To keep the math simple, let's 
talk about a business that buys a computer for $1,000. Under IRS 
regulations, computers have a 5-year deduction life.
  With the depreciation bonus, the business would immediately take a 
30-percent deduction on the $1,000 computer, a deduction of $300, 
making the computer now worth $700.
  Now the business would take all the standard depreciation deductions 
allowed over the 5-years, but at the $700 value. For a computer that 
would mean another 20-percent deduction in the first year. That's 
another $140.
  That means a total deduction of $440, or 44 percent, in just the 
first year.
  I support this bill because it is not targeted to specific industries 
or companies or individuals. Almost every business in America, large, 
small and in between, can benefit from this depreciation bonus.
  I support this bill because it would be a needed short-term shot in 
the arm for the economy, without shooting holes in our long-term goal 
of fiscal responsibility.
  I support this bill because it would create jobs, and support 
existing jobs, bolstering the consumer economy, which is two thirds of 
our Gross Domestic Product and vital to getting us out of this 
recession.
  This bill has the support of a broad range of business and industrial 
groups. I urge my colleagues to support this legislation as well. Let's 
rev up the economy without running up debt.
  I ask unanimous consent that a copy of this bill be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                S. 2000

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

[[Page S1678]]

     SECTION 1. SPECIAL DEPRECIATION ALLOWANCE FOR CERTAIN 
                   PROPERTY ACQUIRED AFTER DECEMBER 31, 2001, AND 
                   BEFORE JANUARY 1, 2004.

       (a) In General.--Section 168 of the Internal Revenue Code 
     of 1986 (relating to accelerated cost recovery system) is 
     amended by adding at the end the following new subsection:
       ``(k) Special Allowance for Certain Property Acquired After 
     December 31, 2001, and Before January 1, 2004.--
       ``(1) Additional allowance.--In the case of any qualified 
     property--
       ``(A) the depreciation deduction provided by section 167(a) 
     for the taxable year in which such property is placed in 
     service shall include an allowance equal to 30 percent of the 
     adjusted basis of the qualified property, and
       ``(B) the adjusted basis of the qualified property shall be 
     reduced by the amount of such deduction before computing the 
     amount otherwise allowable as a depreciation deduction under 
     this chapter for such taxable year and any subsequent taxable 
     year.
       ``(2) Qualified property.--For purposes of this 
     subsection--
       ``(A) In general.--The term `qualified property' means 
     property--
       ``(i)(I) to which this section applies which has a recovery 
     period of 20 years or less or which is water utility 
     property,
       ``(II) which is computer software (as defined in section 
     167(f)(1)(B)) for which a deduction is allowable under 
     section 167(a) without regard to this subsection,
       ``(III) which is qualified leasehold improvement property, 
     or
       ``(IV) which is eligible for depreciation under section 
     167(g),
       ``(ii) the original use of which commences with the 
     taxpayer after December 31, 2001,
       ``(iii) which is--

       ``(I) acquired by the taxpayer after December 31, 2001, and 
     before January 1, 2004, but only if no written binding 
     contract for the acquisition was in effect before January 1, 
     2002, or
       ``(II) acquired by the taxpayer pursuant to a written 
     binding contract which was entered into after December 31, 
     2001, and before January 1, 2004, and

       ``(iv) which is placed in service by the taxpayer before 
     January 1, 2004, or, in the case of property described in 
     subparagraph (B), before January 1, 2005.
       ``(B) Certain property having longer production periods 
     treated as qualified property.--
       ``(i) In general.--The term `qualified property' includes 
     property--

       ``(I) which meets the requirements of clauses (i), (ii), 
     and (iii) of subparagraph (A),
       ``(II) which has a recovery period of at least 10 years or 
     is transportation property, and
       ``(III) which is subject to section 263A by reason of 
     clause (ii) or (iii) of subsection (f)(1)(B) thereof.

       ``(ii) Only pre-january 1, 2004, basis eligible for 
     additional allowance.--In the case of property which is 
     qualified property solely by reason of clause (i), paragraph 
     (1) shall apply only to the extent of the adjusted basis 
     thereof attributable to manufacture, construction, or 
     production before January 1, 2004.
       ``(iii) Transportation property.--For purposes of this 
     subparagraph, the term `transportation property' means 
     tangible personal property used in the trade or business of 
     transporting persons or property.
       ``(C) Exceptions.--
       ``(i) Alternative depreciation property.--The term 
     `qualified property' shall not include any property to which 
     the alternative depreciation system under subsection (g) 
     applies, determined--

       ``(I) without regard to paragraph (7) of subsection (g) 
     (relating to election to have system apply), and
       ``(II) after application of section 280F(b) (relating to 
     listed property with limited business use).

       ``(ii) Election out.--If a taxpayer makes an election under 
     this clause with respect to any class of property for any 
     taxable year, this subsection shall not apply to all property 
     in such class placed in service during such taxable year.
       ``(D) Special rules.--
       ``(i) Self-constructed property.--In the case of a taxpayer 
     manufacturing, constructing, or producing property for the 
     taxpayer's own use, the requirements of clause (iii) of 
     subparagraph (A) shall be treated as met if the taxpayer 
     begins manufacturing, constructing, or producing the property 
     after December 31, 2001, and before January 1, 2004.
       ``(ii) Sale-leasebacks.--For purposes of subparagraph 
     (A)(ii), if property--

       ``(I) is originally placed in service after December 31, 
     2001, by a person, and
       ``(II) sold and leased back by such person within 3 months 
     after the date such property was originally placed in 
     service,

     such property shall be treated as originally placed in 
     service not earlier than the date on which such property is 
     used under the leaseback referred to in subclause (II).
       ``(E) Coordination with section 280f.--For purposes of 
     section 280F--
       ``(i) Automobiles.--In the case of a passenger automobile 
     (as defined in section 280F(d)(5)) which is qualified 
     property, the Secretary shall increase the limitation under 
     section 280F(a)(1)(A)(i) by $4,600.
       ``(ii) Listed property.--The deduction allowable under 
     paragraph (1) shall be taken into account in computing any 
     recapture amount under section 280F(b)(2).
       ``(3) Qualified leasehold improvement property.--For 
     purposes of this subsection--
       ``(A) In general.--The term `qualified leasehold 
     improvement property' means any improvement to an interior 
     portion of a building which is nonresidential real property 
     if--
       ``(i) such improvement is made under or pursuant to a lease 
     (as defined in subsection (h)(7))--

       ``(I) by the lessee (or any sublessee) of such portion, or
       ``(II) by the lessor of such portion,

       ``(ii) such portion is to be occupied exclusively by the 
     lessee (or any sublessee) of such portion, and
       ``(iii) such improvement is placed in service more than 3 
     years after the date the building was first placed in 
     service.
       ``(B) Certain improvements not included.--Such term shall 
     not include any improvement for which the expenditure is 
     attributable to--
       ``(i) the enlargement of the building,
       ``(ii) any elevator or escalator,
       ``(iii) any structural component benefiting a common area, 
     and
       ``(iv) the internal structural framework of the building.
       ``(C) Definitions and special rules.--For purposes of this 
     paragraph--
       ``(i) Binding commitment to lease treated as lease.--A 
     binding commitment to enter into a lease shall be treated as 
     a lease, and the parties to such commitment shall be treated 
     as lessor and lessee, respectively.
       ``(ii) Related persons.--A lease between related persons 
     shall not be considered a lease. For purposes of the 
     preceding sentence, the term `related persons' means--

       ``(I) members of an affiliated group (as defined in section 
     1504), and
       ``(II) persons having a relationship described in 
     subsection (b) of section 267; except that, for purposes of 
     this clause, the phrase `80 percent or more' shall be 
     substituted for the phrase `more than 50 percent' each place 
     it appears in such subsection.

       ``(D) Improvements made by lessor.--In the case of an 
     improvement made by the person who was the lessor of such 
     improvement when such improvement was placed in service, such 
     improvement shall be qualified leasehold improvement property 
     (if at all) only so long as such improvement is held by such 
     person.''.
       (b) Allowance Against Alternative Minimum Tax.--
       (1) In general.--Section 56(a)(1)(A) of the Internal 
     Revenue Code of 1986 (relating to depreciation adjustment for 
     alternative minimum tax) is amended by adding at the end the 
     following new clause:
       ``(iii) Additional allowance for certain property acquired 
     after december 31, 2001, and before january 1, 2004.--The 
     deduction under section 168(k) shall be allowed.''
       (2) Conforming amendment.--Clause (i) of section 
     56(a)(1)(A) of the Internal Revenue Code of 1986 is amended 
     by striking ``clause (ii)'' both places it appears and 
     inserting ``clauses (ii) and (iii)''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to property placed in service after December 31, 
     2001, in taxable years ending after such date.
                                 ______
                                 
      By Mr. CAMPBELL:
  S. 2001. A bill to require the Secretary of Defense to report to 
Congress regarding the requirements applicable to the inscription of 
veterans' names on the memorial wall of the Vietnam Veterans Memorial; 
to the Committee on Armed Services.
  Mr. CAMPBELL. Mr. President, today I introduce the Fairness to All 
Fallen Vietnam War Service Members Act of 2002. Almost forty years ago, 
our country started sending a generation of young men off to fight in 
Vietnam. Over 58,000 American soldiers gave their lives to their 
country in and around the lands, skies, and seas of Vietnam.
  The ultimate sacrifices many of these men have made are honored on 
the Vietnam Veterans Memorial Wall here in Washington, D.C. There are, 
however, names that are missing from the wall, names that rightfully 
should be there with their fallen fellow Americans. It is now time to 
correct that omission.
  On the morning of June 3, 1969, the United States destroyer, U.S.S. 
Frank E. Evans, was cut in half during a training exercise by the 
Australian aircraft carrier, Melbourne. The front half of the destroyer 
sank in three minutes claiming the lives of seventy-four men.
  While these men were not lost due to enemy fire, they were involved 
in serious combat only days before this tragedy. At the time of the 
accident, the U.S.S. Frank E. Evans was taking part in Operation Sea 
Spirit in the South China Sea which involved over 40 ships from 
Southeast Asia Treaty Organization Nations. These brave men were 
instrumental in forwarding American objectives in Vietnam.
  The fact is these men died while serving their country and are due 
the

[[Page S1679]]

rights and honors they deserve, including being listed on the Vietnam 
Memorial Wall.
  Two of my fellow Coloradans, Brian Crowson and Del A. Francis were on 
board on that fateful morning and survived this horrible accident. 
Sadly, 74 of their fellow sailors were not as fortunate.
  There are many cases of men and women who were killed serving their 
country in Southeast Asia, yet they are not eligible to have their 
names placed on the Wall.
  At a time when we rightly honor heroes across our country, should we 
not also take the necessary step to ensure that our past heroes are 
also honored?
  This legislation directs the Secretary of Defense to determine an 
appropriate manner to recognize and honor Vietnam Veterans who died in 
service to our Nation but whose names were excluded from the Vietnam 
Veterans Memorial Wall. It further asks for input from government 
agencies and organizations that originally constructed the Vietnam 
Veterans Memorial Wall regarding the feasibility of adding additional 
names. Finally, the bill asks for appropriate alternative options for 
recognizing these veterans should it be deemed that there is no 
logistical way to add these names.
  As a veterann of the Korean War, I personally understand the ultimate 
sacrifice many of our brave men and women have made for the price of 
freedom. This recognition should not be taken lightly.
  I am honored to introduce this companion bill to H.R. 3443, which was 
introduced by my good friend and colleague in the House of 
Representatives, Congressman Steve Horn.
  I look forward to working with my colleagues here in the Senate as 
well as Representative Horn and the U.S.S. Frank E. Evans Association 
so that we can pass this long overdue legislation.
  I ask unanimous consent that the text of the bill be printed in the 
Record. 
  There being no objection, the bill was ordered to be printed in the 
Record as follows:

                                S. 2001

       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 ``Fairness to All Fallen 
     Vietnam War Service Members Act of 2002''.

     SEC. 2. FINDINGS.

       Congress finds as follows:
       (1) Public Law 96-297 (94 Stat. 827) authorized the Vietnam 
     Veterans Memorial Fund, Inc., (the ``Memorial Fund'') to 
     construct a memorial ``in honor and recognition of the men 
     and women of the Armed Forces of the United States who served 
     in the Vietnam war''.
       (2) The Memorial Fund determined that the most fitting 
     tribute to those who served in the Vietnam war would be to 
     permanently inscribe the names of the members of the Armed 
     Forces who died during the Vietnam war, or who remained 
     missing at the conclusion of the war, on a memorial wall.
       (3) The Memorial Fund relied on the Department of Defense 
     to compile the list of individuals whose names would be 
     inscribed on the memorial wall and the criteria for inclusion 
     on such list.
       (4) The Memorial Fund established procedures under which 
     mistakes and omissions in the inscription of names on the 
     memorial wall could be corrected.
       (5) Under such procedures, the Department of Defense 
     established eligibility requirements that must be met before 
     the Memorial Fund will make arrangements for the name of a 
     veteran to be inscribed on the memorial wall.
       (6) The Department of Defense determines the eligibility 
     requirements and has periodically modified such requirements.
       (7) As of February 1981, in order for the name of a veteran 
     to be eligible for inscription on the memorial wall, the 
     veteran must have--
       (A) died in Vietnam between November 1, 1955, and December 
     31, 1960;
       (B) died in a specified geographic combat zone on or after 
     January 1, 1961;
       (C) died as a result of physical wounds sustained in such 
     combat zone; or
       (D) died while participating in, or providing direct 
     support to, a combat mission immediately en route to or 
     returning from such combat zone.
       (8) Public Law 106-214 (114 Stat. 335) authorizes the 
     American Battle Monuments Commission to provide for the 
     placement of a plaque within the Vietnam Veterans Memorial 
     ``to honor those Vietnam veterans who died after their 
     service in the Vietnam war, but as a direct result of that 
     service, and whose names are not otherwise eligible for 
     placement on the memorial wall''.
       (9) The names of a number of veterans who died during the 
     Vietnam war are not eligible for inscription on the memorial 
     wall or the plaque.
       (10) Examples of such names include the names of the 74 
     servicemembers who died aboard the USS Frank E. Evans (DD-
     174) on June 3, 1969, while the ship was briefly outside the 
     combat zone participating in a training exercise.

     SEC. 3. STUDY AND REPORT.

       (a) Study.--The Secretary of Defense shall conduct a study 
     that--
       (1) identifies the veterans (as defined in section 101(2) 
     of title 38, United States Code) who died on or after 
     November 1, 1955, as a direct or indirect result of military 
     operations in southeast Asia and whose names are not eligible 
     for inscription on the memorial wall of the Vietnam Veterans 
     Memorial;
       (2) evaluates the feasibility and equitability of revising 
     the eligibility requirements applicable to the inscription of 
     names on the memorial wall to be more inclusive of such 
     veterans; and
       (3) evaluates the feasibility and equitability of creating 
     an appropriate alternative means of recognition for such 
     veterans.
       (b) Report.--Not later than 1 year after the date of the 
     enactment of this Act, the Secretary of Defense shall submit 
     to Congress a report based on the study conducted under 
     subsection (a). Such report shall include--
       (1) the reasons (organized by category) that the names of 
     the veterans identified under subsection (a)(1) are not 
     eligible for inscription on the memorial wall under current 
     eligibility requirements, and the number of veterans affected 
     in each category;
       (2) a list of the alternative eligibility requirements 
     considered under subsection (a)(2);
       (3) a list of the alternative means of recognition 
     considered under subsection (a)(3); and
       (4) the conclusions and recommendations of the Secretary of 
     Defense with regard to the feasibility and equitability of 
     each alternative considered.
       (c) Consultations.--In conducting the study under 
     subsection (a) and preparing the report under subsection (b), 
     the Secretary of Defense shall consult with--
       (1) the Secretary of Veterans Affairs;
       (2) the Secretary of the Interior;
       (3) the Vietnam Veterans Memorial Fund, Inc.;
       (4) the American Battle Monuments Commission;
       (5) the Vietnam Women's Memorial, Inc.; and
       (6) the National Capital Planning Commission.

                          ____________________