[Congressional Record Volume 149, Number 46 (Friday, March 21, 2003)]
[Extensions of Remarks]
[Page E547]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




           TAX RELIEF, SIMPLIFICATION, AND EQUITY ACT OF 2003

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                               speech of

                         HON. E. CLAY SHAW, JR.

                               of florida

                    in the house of representatives

                       Wednesday, March 19, 2003

  Mr. SHAW. Mr. Speaker, I rise today in strong support of H.R. 1308, 
and in particular, a provision I offered in the Ways and Means 
Committee during consideration of another tax measure. This provision 
is very simple, and very fair--it will provide tax benefits to the 
families of the victims of the Columbia Shuttle disaster. In the same 
manner our government provides benefits to the families of soldiers 
killed in the line of duty or to victims of terrorist attacks, I 
offered this provision to honor the spirit and courage of our nation's 
brave astronauts.
  Under current law, when a soldier is killed in the line of duty or a 
citizen is the victim of terrorism, our government views all income 
received in the year of their death, or the preceding year, as exempt 
from income tax. In addition, any death benefits paid by the U.S. 
Government or employers to the families of the victims are also exempt 
from taxation. And finally, we reduce the state tax of the heirs to 
20%.
  H.R. 1308 would extend these modest benefits to all astronauts who 
die in the line of duty, beginning with the families and victims of the 
Columbia tragedy. These seven men and women gave their lives exploring 
the bounds of human experience. For their sacrifice and contributions 
to our nation and mankind, we wish to honor them by caring for the 
financial security of their loved ones.
  I would add that this provision was adopted in Committee without 
dissent. Although it would provide much needed, meaningful relief to 
the families of our astronauts, its revenue impact is negligible.
  Finally, Mr. Speaker, I would be remiss if I didn't commend our 
colleague Chet Edwards of Texas who originally filed legislation 
extending these benefits to astronauts. I appreciate his leadership on 
this most solemn and important measure.
  Mr. Speaker, I urge my colleagues to demonstrate their support for 
our astronauts by voting for H.R. 1308. Our nation is forever in their 
debt.

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