[Congressional Record Volume 148, Number 76 (Tuesday, June 11, 2002)]
[House]
[Pages H3300-H3301]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                        TAX LIMITATION AMENDMENT

  The SPEAKER pro tempore (Mr. Boozman). Pursuant to the order of the 
House of January 23, 2002, the gentleman from Florida (Mr. Stearns) is 
recognized during morning hour debates for 5 minutes.
  Mr. STEARNS. Mr. Speaker, I was not going to comment on the speech of 
the previous speaker, but since he mentioned my name, I will say that 
the plan that he is proposing is basically a new government program 
operating out of HCFA, which is the government body that administers 
this program for prescription drugs. What Republicans want to do is 
provide a drug program like we, as Members of Congress and the Senate 
and the President, have. It is patterned after the Federal Employee 
Health Benefit program, which is a private program. So the whole gist 
of what he is saying comes down to a new government agency versus a 
program similar to the one Members of Congress have. I really think the 
people of America, our constituents, would like to have the same health 
care I have, the same prescription drug program I have, and not a new 
government program.
  Mr. Speaker, as the gentleman mentioned, I am here to talk about the 
Permanent Death Tax Repeal Act this body passed. Actually, Mr. Speaker, 
we have passed 22 tax cuts bills for the 107th Congress. Now some of 
these tax cuts were not passed by the Senate, were not signed by the 
President, but we passed all of these in the House, for example, foster 
care. We had a tax credit for foster care. We had an adoption tax 
credit. We had a tax credit in the energy bill. We had a tax credit for 
victims of terrorism. We had a tax cut for pension plans. The Marriage 
Penalty Relief Tax Acceleration Act was passed on May 21 of this year. 
We had an adoption tax credit and we had Holocaust victims tax credits.
  Mr. Speaker, all of these 22 tax cut bills passed by the House are as 
follows:

       22 Tax Cut Bills Pass the House--107th Congress, 2001-2002

       March 8, 2001--Across-the-Board Income Tax Relief: H.R. 3, 
     the Economic Growth and Tax Relief Act of 2001, by Rep. Bill 
     Thomas; passage vote 230-198 (Republicans 219-0, Democrats 
     10-197).
       March 29, 2001--Marriage Penalty Tax Relief: H.R. 6, the 
     Marriage Penalty and Family Tax Relief Act of 2001, by Rep. 
     Jerry Weller; passage vote 282-144 (Republicans 217-0, 
     Democrats 64-143).
       April 4, 2001--Death Tax Repeal: H.R. 8, the Death Tax 
     Elimination Act of 2001, by Rep. Jennifer Dunn; passage vote 
     274-154 (Republicans 215-3, Democrats 58-150).
       May 2, 2001--Retirement Savings and Pension Reform: H.R. 
     10, the Comprehensive Retirement Security and Pension Reform 
     Act of 2001, by Rep. Rob Portman; passage vote 407-24 
     (Republicans 219-1, Democrats 187-22).
       May 15, 2001--Foster Care: H.R. 586, the Fairness for 
     Foster Care Families Act of 2001, by Rep. Ron Lewis; passage 
     vote under suspension 420-0 (Republicans 215-0, Democrats 
     203-0).
       May 16, 2001--Across-the-Board Income Tax Relief: 1836, the 
     Economic Growth and Tax Relief Reconciliation Act of 2001, by 
     Rep. Bill Thomas; passage vote 230-197 (Republicans 216-0, 
     Democrats 13-196).
       May 17, 2001--Adoption Tax Credit: H.R. 622, the Hope for 
     Children Act, by Rep. Jim DeMint; passage vote 420-0 
     (Republicans 213-0, Democrats 205-0).
       May 26, 2001--Bush Tax Cut (Signed into law by President 
     Bush): Conference Report on H.R. 1836, the Economic Growth 
     and Tax Relief Reconciliation Act of 2001, by Rep. Bill 
     Thomas; passage vote 240-154 (Republicans 211-0, Democrats 
     28-153).
       July 19, 2001--Tax Provisions in Faith-Based Initiative: 
     H.R. 7, the Community Solutions Act of 2001, by Rep. J.C. 
     Watts; passage vote 233-198 (Republicans 217-4, Democrats 15-
     193).
       August 2, 2001--Tax Provisions in Energy Bill: H.R. 4, the 
     SAFE Act of 2001, by Rep. Billy Tauzin; passage vote 240-189 
     (Republicans 203-16, Democrats 36-172).
       August 2, 2001--Tax Provisions in Patients' Bill of Rights: 
     An amendment to H.R. 2563, the Bipartisan Patient Protection 
     Act, by Rep. Bill Thomas; passage vote 236-194 (Republicans 
     217-2, Democrats 18-191).
       September 13, 2001--Terrorist Victims Tax Relief Bill 
     (Signed into law by President Bush): H.R. 2884, the Victims 
     of Terrorism Relief Act of 2001, by Rep. Bill Thomas; passage 
     vote 418-0, (Republicans 214-0, Democrats 202-0).
       October 24, 2001--Economic Stimulus Package: H.R. 3090, the 
     Economic Security and Recovery Act of 2001, by Rep. Bill 
     Thomas; passage vote 216-214 (Republicans 212-7, Democrats 3-
     206).
       December 20, 2001--Economic Stimulus Package: H.R. 3529, 
     the Economic Security and Worker Assistance Act of 2001, by 
     Rep. Bill Thomas; passage vote 244-193 (Republicans 214-2, 
     Democrats 9-190).
       February 14, 2002--Economic Stimulus Package: An amendment 
     to the Senate amendment to H.R. 622, renamed the Economic 
     Security and Workers Assistance Act of 2002, by Rep. Bill 
     Thomas; passage vote 225-199 (Republicans 214-1, Democrats 
     10-197).
       March 7, 2002--Tax Provisions in Unemployment Benefits and 
     Jobs Bill (Signed into law by President Bush): An amendment 
     to the Senate Amendment of H.R. 3090, renamed the Job 
     Creation and Worker Assistance Act of 2002, by Rep. Bill 
     Thomas; passage vote 417-3 (Republicans 218-0, Democrats 197-
     3).
       April 11, 2002--Tax Provision in Pension Reform Bill: H.R. 
     3762, the Pension Security Act of 2002, by Rep. John Boehner; 
     passage vote 255-163 (Republicans 208-2, Democrats 46-160).
       April 18, 2002--Make Permanent the Bush Tax Cut: An 
     amendment to the Senate amendment on H.R. 586, renamed the 
     Tax Relief Guarantee Act of 2002, by Rep. Bill Thomas; 
     passage vote 229-198 (Republicans 219-1, Democrats 9-196).
       May 21, 2002--Acceleration of Marriage Penalty Relief and 
     new WOTC Reforms: H.R. 4626, the Encouraging Work and 
     Supporting Marriage Act of 2002, by Rep. Amo Houghton; 
     passage vote 409-1 (Republicans 211-0, Democrats 196-1).
       June 4, 2002--Make Permanent the Expanded Adoption Tax 
     Credit: H.R. 4800, to repeal the sunset of the Economic 
     Growth and Tax Relief Reconciliation Act of 2001, with 
     respect to the expansion of the adoption credit and adoption 
     assistance programs, by Rep. Dave Camp; passage vote 391-1 
     (Republicans 204-0, Democrats 185-1).
       June 4, 2002--Make Permanent the Holocaust Victims Tax 
     Benefit: H.R. 4823, the Holocaust Restitution Tax Fairness 
     Act of 2002, by Rep. Clay Shaw; passage vote 392-1 
     (Republicans 205-0, Democrats 186-1).
       June 6, 2002--Make Permanent the Death Tax Repeal: H.R. 
     2143, the Permanent Death Tax Repeal Act of 2001, by Rep. 
     Dave Weldon; vote note held yet.
       Prepared by the Office of the House Majority Leader, 6/4/02

  Mr. Speaker, there is no greater defining principle of our party than 
letting taxpayers keep what they earn.

[[Page H3301]]

Time and time again we have shown tax relief is good policy and good 
politics. As we debate these bills, we have the opportunity to reflect 
on our Nation's Byzantine tax code and the problem it imposes on the 
American taxpayers.
  This week, Mr. Speaker, we will be considering important and 
meaningful legislation to address a shortcoming in our tax system. 
Adopting the tax limitation amendment would require prospective tax 
increases to achieve a two-thirds vote which means it will be more 
difficult to have a recurrence of one of the largest tax increases 
passed in 1993. Our Founding Fathers had the foresight to mandate a 
two-thirds majority vote on certain priorities issues. The fourth 
President of the United States, James Madison, a central figure in the 
development of the Constitution and a vocal supporter of majority rule, 
argued that the greatest threat to liberty and Republic came from 
unrestrained majority rule. And that is why they proposed a two-thirds 
majority for conviction in impeachment trials, expulsion of a Member of 
Congress, and to override a presidential veto, quorum of two-thirds in 
the Senate to elect a President, consent to a treaty and proposing a 
constitutional amendment.
  Daniel Webster, a great Member of this body, said, ``The power to tax 
is a power to destroy.'' Americans are simply taxed too much. The total 
tax burden is the highest since World War II. We have the Federal 
income tax, the payroll tax, the gasoline tax, various other Federal 
excise taxes, finally, State and local taxes. Wherever we turn, we can 
expect to pay a tax on something. Americans are paying taxes and at the 
same time they are trying to pay off their debt. They have mortgages, 
auto loans, credit card debt and school loans.
  Americans also face the cost of complying with this tax code. 
According to the Tax Foundation, businesses and nonprofit corporations 
as well as individuals will spend an estimated 5.8 billion hours 
complying with the Federal income Tax Code, with an estimated 
compliance cost of almost $200 billion. This amounts to imposing a 20.4 
cent tax compliance charge for every dollar the income tax system 
collects.
  Raising taxes comes all too easy for certain people here in Congress. 
It is the simplest solution for those who have affinity for increased 
spending around here. But this week we have the opportunity to make it 
harder to raise taxes. In this country supreme power resides in a body 
of citizens entitled to vote and is exercised by elected officials like 
ourselves and representatives responsible to them according to the law.
  By passing the tax limitation amendment, we adhere to this definition 
of a Republic by requiring two-thirds of the Members, best representing 
the views of their constituents, to vote in favor of raising taxes.
  So, Mr. Speaker, I urge my colleagues to vote in favor of H.J. Res. 
96 when it comes to the House floor to show our appreciation and to 
follow the mandates of a good Republic.

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