[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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