[Congressional Record Volume 149, Number 153 (Tuesday, October 28, 2003)]
[House]
[Pages H9977-H9978]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                 FALLEN PATRIOTS TAX RELIEF ACT OF 2003

  The SPEAKER pro tempore (Mr. Porter). Under the Speaker's announced 
policy of January 7, 2003, the gentleman from Arizona (Mr. Renzi) is 
recognized for 60 minutes as the designee of the majority leader.
  Mr. RENZI. Mr. Speaker, I want to begin by recognizing the steadfast 
leadership provided by my colleagues, especially the gentleman from 
North Carolina (Mr. Jones) who has fought for this legislation, for 
this issue, for over 2 years, as well as the gentleman from 
Massachusetts (Mr. McGovern), who without their original initiatives, 
the Fallen Patriots Tax Relief Act would not have become a reality and 
gained such bipartisan support. In addition, I want to thank them for 
their guidance on this bill and their strong cooperation in drafting 
this legislation.
  Mr. Speaker, H.R. 3365, the Fallen Patriots Tax Relief Act of 2003, 
addresses the death gratuity paid to a survivor of a military member of 
the United States, which historically has been exempt from taxation. An 
oversight in the Tax Code after gratuity was increased to $6,000 left 
half of this payment subject to taxation. The benefit was designed to 
assist survivors of deceased members of the military with their 
financial needs during the period following the soldier's death and 
before other survivor benefits become available.
  The first section of this legislation raises the death gratuity 
payment to $12,000. This increase has already been funded in the 
Defense Appropriations Act recently signed into law.
  The second section of this bill amends the U.S. Tax Code to restore 
the payment to its historical full tax exempt status. This provision 
applies to deaths occurring on or after September 11, 2001, in order to 
provide for the families of those military personnel who lost their 
lives at the onset of the war on terrorism.
  At a time when our Nation's sons and daughters and their families are 
making great sacrifices on behalf of this Nation, it is unconscionable 
to ask them to shoulder a tax burden on a gift intended to be free from 
taxation.
  What is most important to remember when considering this significant 
legislation is that this bill will help families with the loss of their 
loved ones; the death gratuity payment must remain as a gift to the 
surviving family as a gesture of a grateful Nation and be done in a 
manner which dignifies their ultimate sacrifice.
  The bipartisan support on this legislation shows that Congress 
recognizes the sacrifices made by these men and women of our Armed 
Forces against the war on terror.
  What motivated me to become involved are three of our fallen patriots 
from my district in rural Arizona. The first was Spencer Karol, a 20-
year-old Army Specialist with the 165th Military Intelligence Battalion 
from Holbrook, Arizona. Spencer was raised in California until his 
family moved to Holbrook while he was a junior in high school. He 
graduated from Holbrook High in 2001 and signed up with the Army with 
two of his friends. They were sent to Iraq this year.
  Specialist Karol's mother, Bridget, a single mother, depended on her 
son for assistance, and he did so willingly. She said, ``He helped me 
with his younger brothers. I, being a single mother, needed help on our 
ranch fixing roofs, putting up fences, clearing brush, with the 
livestock and he did all of it on his own without ever having to be 
told.''
  When he was not helping his mother in caring for his little brothers 
he was involved in community service activities that included helping 
the Hashknife Sheriff's Posse. His mom said he was also good with 
computers and worked a short time in the Navajo County Assessor's 
Office before going off to boot camp. She said he liked music and that 
Spencer was a gentleman. He liked to play the guitar and piano and was 
loved by his family and community.
  Specialist Karol died when his vehicle was hit by an explosive device 
on patrol while looking for enemy combats on October 6, 2003, at Ar 
Ramadi, Iraq. This legislation gives Spencer Karol's mother the ability 
to cover the funeral expenses to bury her son.
  Secondly, Private Lori Piestewa of the much-publicized 507th 
Maintenance Division was the first Native American woman on record 
known to be killed in action in our Nation's history. As a testament to 
her proud Hopi Indian warrior tradition, Lori went back into the thick 
of battle outside of An Nasirah, Iraq, to help her fellow soldiers, 
including Private Jessica Lynch, escape an Iraqi ambush. Lori was a 23-
year-old single mother of two. She has a mountain and freeway named 
after her in Arizona, but her family still pays taxes on the payment 
they received from Lori's sacrifice.
  This legislation corrects this injustice and gives her children added 
support.
  Finally, 27-year-old Army Specialist Alyssa Peterson was a great 
athlete and graduated at the top of her class. She was good with 
languages and gracious to her family and friends.
  I would like to share with you an essay that this bright, energetic 
young woman wrote when she was in fifth grade as a student at Sechrist 
Middle School in Flagstaff, Arizona.
  Alyssa wrote, ``What is an American patriot? I believe an American 
patriot

[[Page H9978]]

can be anyone who lives in America. I think that no matter what anyone 
does with their time, they can be a patriot each day. To be a patriot 
you need to be a loyal American. You need to stand up for what is 
right. You need to be the best person you can be. A patriot needs to 
help America be a better place to live. Cleaning up litter is being 
patriotic. Obeying traffic rules is being patriotic. Helping our 
neighbors and giving of ourselves is being patriotic. Participating in 
your school activities is being patriotic, just like adults participate 
in voting for our government leaders and laws is patriotic. A patriot 
obeys all the laws of the land. Patriotism is an attitude which shows 
up every day in our actions. No one needs to wait to be a patriot.''
  Let us all reflect on Alyssa's words by not waiting any longer to 
pass the Fallen Patriots Tax Relief Act of 2003 and give proper tribute 
and honor to those who have given their all.

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