[Congressional Record Volume 150, Number 75 (Wednesday, June 2, 2004)]
[House]
[Pages H3648-H3654]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                   SIMPLE TAX FOR SENIORS ACT OF 2004

  Mr. FOLEY. Mr. Speaker, I move to suspend the rules and pass the bill

[[Page H3649]]

(H.R. 4109) to allow seniors with Social Security and pension income to 
file their income tax returns on a new Form 1040SR without regard to 
the amount of interest or taxable income of the senior, as amended.
  The Clerk read as follows:

                               H.R. 4109

       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 ``Simple Tax for Seniors Act 
     of 2004''.

     SEC. 2. FORM 1040S FOR SENIORS.

       (a) In General.--The Secretary of the Treasury (or the 
     Secretary's delegate) shall make available a form, to be 
     known as ``Form 1040S'', for use by individuals to file the 
     return of tax imposed by chapter 1 of the Internal Revenue 
     Code of 1986. Such form shall be as similar as practicable to 
     Form 1040EZ, except that--
       (1) the form shall be available to individuals who have 
     attained age 65 as of the close of the taxable year,
       (2) the form may be used even if income for the taxable 
     year includes--
       (A) social security benefits (as defined in section 86(d) 
     of the Internal Revenue Code of 1986),
       (B) distributions from qualified retirement plans (as 
     defined in section 4974(c) of such Code), annuities or other 
     such deferred payment arrangements,
       (C) interest and dividends, or
       (D) capital gains and losses taken into account in 
     determining adjusted net capital gain (as defined in section 
     1(h)(3)), and
       (3) the form shall be available without regard to the 
     amount of any item of taxable income or the total amount of 
     taxable income for the taxable year.
       (b) Effective Date.--The form required by subsection (a) 
     shall be made available for taxable years beginning after 
     December 31, 2004.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
Florida (Mr. Foley) and the gentleman from North Dakota (Mr. Pomeroy) 
each will control 20 minutes.
  The Chair recognizes the gentleman from Florida (Mr. Foley).
  (Mr. FOLEY asked and was given permission to revise and extend his 
remarks, and include extraneous material.)
  Mr. FOLEY. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, let me first open up with the discussion on H.R. 4109 
and the importance of this bill that is on the floor today, the Simple 
Tax For Seniors Act of 2004.
  Mr. Speaker, in America, it is customary to recognize the long life 
and achievements of older citizens by offering a discount on rides, 
theater tickets, and other fees. While there are certainly many 
businesses that choose not to offer discounts, Federal law requires 
that all individuals be treated equally in public accommodations. Yet, 
there is an exception.
  Instead of offering a discount, the IRS makes filing a tax return 
more difficult for seniors. Taxpayers aged 65 or older are not allowed 
to use the one-page form 1040EZ, even if they have a simple return and 
choose not to itemize deductions. Instead, seniors are required to file 
using the far more complicated form 1040 and its numerous schedules.
  There are over 35 million seniors over the age of 65, and the IRS 
receives over 10 million standard tax returns from seniors each year. 
Due to the retirement of the baby boom generation, this number is 
expected to rise to 12.5 million by 2010. The IRS has taken note of 
this trend and, thankfully, the agency is working on a new simplified 
tax form for seniors. But even though the test form has been popular 
among a focus group of seniors, the IRS has not yet fully or finally 
decided to implement the new form and make it available.
  The IRS estimates that the new form, assuming it is made available, 
will simplify tax filing for millions of seniors and their tax 
preparers.

                              {time}  1445

   This legislation will assure the IRS devises a simple form for 
seniors to use in filing their 2005 tax returns.
  Senior taxpayers earning Social Security, retirement benefits, 
interest and capital gains will be able to meet their obligations on a 
simple tax form tailored to the specific needs of senior filers.
  Because it will make tax filing easier for seniors, the bill has the 
strong support of the AARP, the American Association of Retired 
Persons, and the 60-Plus Association.
  Mr. Speaker, during the past several weeks, we have addressed the 
marriage penalty and other problems with the tax system. Now is the 
time to address the senior penalty. There is little justification for 
denying seniors access to a means of filing that is so popular and 
efficient.
  I would like to thank the gentleman from Georgia (Mr. Burns) and the 
gentleman from California (Mr. Cox) for championing this piece of 
legislation. I urge my colleagues to support the legislation.
  I also know it will be difficult for those to see, but it is a 1040EZ 
form. It is very, very simple; it is easy to read. It is not 
complicated, and it provides all the details necessary for the IRS to 
properly calculate either liabilities or refunds. The beauty of a form 
like this is that it is simple. Many know that even those who have the 
help of accountants find it an enormous task in completing the IRS 
required forms. But for the seniors to be further penalized by not 
being able to participate in this easy document is simply shameful. So 
we are very excited about the chance to bring this bill to the floor.
  I have as well, and I will provide and place into the Record, the 
floor statement of the gentleman from California (Mr. Cox) relative to 
this; but I want to take a moment also to single out one of his 
constituents, a member of the Silver Haired Congress, Mr. Roland 
Boucher of California, Orange County, California. This idea germinated 
basically in a discussion of the Silver Haired Congress.
  Many people I know say nothing ever gets through Congress. You cannot 
reach the people. It is hard for them to understand the difficulties 
people face. They are just not hearing me. Well, Mr. Boucher, your idea 
has merit. It has been brought to the attention of the policy 
committee. The gentleman from California (Mr. Cox) is the chairman of 
the policy committee and, of course, he is a member of the Congress, 
but also the hard working efforts of the gentleman from Georgia (Mr. 
Burns), who decided to team up together to make certain that this idea 
not only was vetted properly in the policy committee but was ultimately 
brought forward by the Committee on Ways and Means which has 
jurisdiction for Social Security.
  So to Mr. Boucher and the Silver Haired Congress, I salute you for 
taking the time to bring the idea and the notion to Congress of the 
inequity of the current situation where seniors were not allowed to 
file on the simple form. It is another example of where Congress hears 
from constituents and legislation is enacted on this floor, the 
people's House, bringing these ideas forward for seniors everywhere to 
enjoy the simplified form.
  So I place Mr. Cox's statement into the Record, who had to go to the 
White House for some briefings on homeland security, a very, very 
important topic. And I know he wants this placed in the Record.
  Mr. Speaker, at this point I will also enter into the Record the 
1040S form so it can be part of the testimony.

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[[Page H3652]]

  Mr. Speaker, I reserve the balance of my time.
  Mr. POMEROY. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I am very worried that somebody might hurt themselves 
patting themselves on the back on this one so let me put this in 
perspective. What we are about to legislate is a congressional 
directive to the Treasury Department, to the agency overseeing the IRS, 
to do what the IRS is doing.
  We are all for simplified tax forms for seniors, and I will be happy 
to support this legislation. I will go into the detail of it in a 
minute. I have got before me and I will offer as an exhibit in the 
Record a sample form released by the Treasury Department yesterday 
which is precisely the subject of the legislation before us.
  In other words, in this instance, Congress appears to be scrambling 
to try and get in front of the parade that is already well under way. 
We have prospects, I believe, of bringing this online with or without 
this legislation. But because everyone is for tax simplification for 
seniors, I urge my colleagues to vote for it.
  To correct any misunderstandings, seniors are not presently precluded 
from using the 1040EZ form. On the other hand, it does not capture a 
senior citizen deduction relevant to their needs. That is why seniors 
using simplified forms tend to use the form 1040A. It is a simplified 
form, 20 million Americans use it, a number of them seniors; but it 
includes items not relevant to seniors' taxable situations. Items like 
educator expenses, student loan interest, tuition and fees deductions, 
these are extra lines on here. They are very clear what they purport to 
mean, but they are irrelevant to a senior's considerations.
  So the IRS, under the leadership of Commissioner Mark Everson, has 
developed a form that is simple, two pages, captures the sources of 
income commonly reported by seniors, including investment income, 
pension, interest, dividend income, capital gains and losses. It 
includes all of that, but still in a simplified form with a larger font 
to make it a little more readable for seniors.
  I commend the commissioner for his leadership of the IRS. I believe 
that he has taken steps to improve its service to taxpayers while 
improving compliance with the Tax Code by the taxpayers. I am very 
heartened about the stepped-up targeted audit activities geared toward 
large corporate concerns that have been routinely cheating on the Tax 
Code. I also commend him for this particular initiative simplifying the 
Tax Code for seniors. I guess we in Congress thought it was such a good 
idea we are scrambling to get a little bit of the credit ourselves.
  So I would urge my colleagues on both sides of the aisle to support 
this legislation.
  Mr. Speaker, I reserve the balance of my time.
  Mr. FOLEY. Mr. Speaker, I yield myself such time as I may consume.
  I would like to commend the majority. When we took control of 
Congress in 1994, we were very specific in sending a message to the IRS 
through hearings we held here in the Capitol that we wanted more 
simplified forms. So I do not agree to the notion that somehow we are 
trying to get ahead of the curve here or catch up with the IRS. It is 
after our pleadings with them to make the IRS more user friendly do we 
find ourselves now viewing the forms that they are testing. In fact, 
they have been tested in two locations, in Tampa and in Minneapolis, so 
we know that the tests are receiving very popular and positive 
acclamation.
  Our idea is that we now further define it so that the IRS, in fact, 
will make this available for all seniors who choose to use them.
  Mr. Speaker, I yield 5 minutes to the gentleman from Georgia (Mr. 
Burns), the author of this legislation.
  Mr. BURNS. Mr. Speaker, I thank the gentleman from California (Mr. 
Cox) and the policy committee in working with me on this legislation, 
the gentleman from California (Mr. Thomas), the chairman of the 
Committee on Ways and Means, and the gentleman from Florida (Mr. Foley) 
for managing the debate and supporting this legislation today.
  This is a Simple Tax For Seniors Act. Simple. Simple tax for seniors. 
1982, 24 years ago, the IRS developed the 1040EZ which works for 
everyone in America except seniors. 24 years. The IRS had an 
opportunity to correct an oversight, really a blatant example of age 
discrimination, and yet they have chosen not to act. We are in a 
position today to correct that problem.
  It is incredible, absolutely incredible that the current tax law 
provides simplified tax forms for all Americans except those over 65. 
This is nothing other than age discrimination on the part of the 
Federal agency, the IRS. We are told that this injustice stems from an 
earlier era where all Americans retired at 65 and the 1040EZ had no 
place to report retirement income. That is no excuse. It is no excuse 
for not providing a short form for our seniors. If a 1040EZ does not do 
the job, then we ought to have a separate form that does. Again, that 
is what this bill does today.
  This legislation creates the 1040S for seniors that is a simplified 
tax form. It will provide our seniors with a short form similar to the 
EZ that all the country can use; and amazingly enough, it results in 
tax savings. Tax savings and Federal dollar savings for the IRS.
  There are an estimated 11 million Americans over the age of 65 who 
currently file the standard 1040 form without taking one itemized 
deduction. They would be delighted to be able to use a new short form 
if one were available. We know that the current EZ form costs the IRS 
about half as much to process as the standard 1040. So we can 
reasonably expect that we will save 50 percent of the cost of 
processing associated with the 1040S.
  Are there any objections to the bill? Apparently not. I am delighted 
to have the support from both parties, from both sides of the aisle; 
but we are not willing to admit the fact that this is something that we 
have to get done today. Some believe that this form will make it easier 
for seniors to file their taxes, but it might be at the expense of 
making it harder for the IRS to audit their returns through an 
automated system. I do not think that is the case; but if it is the 
case, then I am going to side with the senior taxpayer over the Federal 
tax collectors each day and every day.
  Some believe that we ought to do nothing. Just wait, just wait for 
the IRS to make the changes themselves, that given time, given time, 
they will do what is right. They will do what they ought to do. They 
will create a form. We have been waiting 24 years.
  Why is this bill necessary? We have had a 1040EZ for 2 decades 
without having a single, simple tax form for seniors. Really a 
violation of the Civil Rights Act. The Treasury says they are still 
studying the matter.
  We have crafted this bill with the help of the Committee on Ways and 
Means, working with Treasury, to ensure that the bill guarantees a 
truly effective short form by 2005, a date certain, 2005. We have done 
so without leaving any loophole.
  Do not allow the IRS to avoid moving forward to produce anything less 
than a simple form for seniors equal to the simple form employed by all 
other taxpayers. We have amended the bill to remove all excuses for 
creating a true short form and provide the force of law against an 
action spanning years, and indeed decades, by bureaucrats. It does not 
take the IRS 2 years to audit seniors. It does not take them 2 years to 
place liens on their homes. It should not take 2 years to draw up a 
simple form to make it a little easier for seniors to figure out their 
tax obligation; 2 years can be an eternity for someone in their sunset 
years.
  So if the IRS is truly planning on finally coming out with this short 
form for seniors, fine. This bill will not hurt a thing. But if they 
are planning on more stalling, they just got a kick start from the 
Congress. We are resolved that before this session is over, we will 
have a law in place that guarantees our seniors will no longer be 
subject to the blatant age discrimination that they have suffered for 
years through not having access to a short filing form like the rest of 
their fellow Americans.
  My colleagues, it is pretty simple. It is time that we pass the 
Simple Tax Act For Seniors, H.R. 4109. I urge my colleagues to support 
this legislation.

                              {time}  1500

  Mr. POMEROY. Mr. Speaker, I yield myself such time as I may consume.

[[Page H3653]]

  Mr. Speaker, back in North Dakota people chuckle about the story of 
the chicken who was absolutely convinced that dawn arrived as a 
consequence of his crowing. Well, we have heard some crowing today. And 
the reality is we are going to have a simplified tax form for seniors. 
In fact, the Treasury Department has published it, shown us what it is 
going to look like. All this without a congressional bill. But what the 
heck. It is a good idea so let us join the party and quickly pass this 
bill.
  I would like to straighten out a couple of things. It is not, as my 
friend and colleague on the Committee on Ways and Means said, that over 
the last 10 years of Republican majority in this House they have 
marched steadfastly towards the goal of tax simplification. Well, we 
all know the reality is a bit different. Hundreds of pages have been 
added to the Tax Code. It is more complex than ever. Things phase in; 
things phase out. It is a nightmare. And so I am really delighted to 
hear both sides of the aisle talking about tax simplification.
  I believe this is precisely something we need to do. Now, while the 
1040EZ was crafted essentially to capture those that are just basically 
reporting their W-2 statements, single people or married, wage earners 
without children, it has done a good job of that. Obviously, senior 
citizens fall into a different bracket. They have been using the 1040A, 
which is another simplified form; but we can improve on the 1040A.
  I am very pleased that the commissioner of the IRS has demonstrated 
leadership once again with this 1040S, which I think will be a much 
better form. To help illustrate the order of events here, this bill 
before us, H.R. 4109, was introduced, but in the end was not consistent 
with the work under way at Treasury and IRS to develop a new IRS form. 
So H.R. 4109 was amended to reflect precisely the work being already 
done at Treasury. Well, let us salute them for a job well done. I guess 
we could clap them on the back with a resolution of congratulations. 
Instead, we will demonstrate our fervor by passing this legislative 
directive under the suspension bill.
  All of that really does not matter. What matters is that we get a 
simpler form that is going to help seniors, make it easier than ever 
for seniors filing their taxes. That is what this resolution does. That 
is why I am going to vote for it.
  Mr. Speaker, I reserve the balance of my time.
  Mr. FOLEY. Mr. Speaker, I yield myself such time as I may consume.
  First, let me suggest to our colleagues there are several vehicles 
that would help simplify the IRS completely. The gentleman from Georgia 
(Mr. Linder) has a sales tax proposal that is very thoughtful and worth 
studying, and I urge some Members on both sides of the aisle if they 
would like to actually simplify the operation of the IRS, they look at 
that piece of legislation. There are other proposals such as the flat 
tax proposal that again bears some discovery and conversation.
  So as we continue to try and make the IRS as user friendly as we 
possibly can, I just commend my colleagues to look at that situation.
  Mr. Speaker, I yield 2 minutes to the gentleman from Michigan (Mr. 
Smith), the Chair of the Subcommittee on Research. He is also a member 
of the Committee on International Relations and a sponsor of flat tax.
  Mr. SMITH of Michigan. Mr. Speaker, over the last few years, we have 
been able to cut taxes; but we have not been able to simplify those 
taxes. Maybe this is a step in the right direction. And I am the prime 
sponsor of the flat tax because there is so much favoritism that is now 
incorporated by special interests, lobbyists and groups putting into 
our Tax Code, that every favor becomes a disservice to everybody else 
that has to make up those taxes.
  Today the Federal Tax Code has 400 percent more words than the Bible 
and accompanying the law are a staggering 2.5 million pages of 
regulations. As a result, it now takes a person filing a 1040 form a 
full 13 hours and 27 minutes to do their taxes.
  H.R. 4109 helps seniors reduce this burden by requiring the IRS, and 
not leaving it to their discretion, where some administrations might 
say, let us go ahead and have a 1040S and some administrations say, 
well, we do not need the 1040S. But this would require the IRS to have 
a more simplified version of the tax form for seniors.
  Under present IRS rules, more than 35 million individuals age 65 or 
older are not permitted to use the 1040EZ; and the ratio of seniors to 
all individual income tax filers is growing. According to an IRS study, 
the return filing population aged 65 and over will grow from 10.7 
million in 2000 to 12.5 million in 2010. In light of this trend, the 
IRS has been considering, like the gentleman from North Dakota (Mr. 
Pomeroy) suggests, a simplified tax form for seniors. This legislation 
will assure IRS follows through on its promise to make such a form 
available. In particular, the bill requires the IRS to offer to 
individuals age 65 and over a form 1040S that is as similar as 
practicable to the 1040EZ.
  The IRS is instructed to make the form available notwithstanding the 
receipt of Social Security benefits, distributions from a qualified 
retirement plan, annuities or other deferred payment arrangements, 
interests or dividend or capital gains or losses.
  Finally, the IRS is instructed not to establish an income threshold 
for use of the form so that seniors with incomes in excess of the 
$50,000, the current threshold for form 1040EZ, will be permitted to 
use the simplified form.
  The IRS estimates that as many as 11 million seniors will use the new 
form in the first year it is made available.
  As one of the few members of Congress who does his own taxes, I am 
well aware of the mind-numbing complexity of figuring out the income 
tax. As the old saying goes, there's nothing certain but death and 
taxes. We can't do anything about death, but we can and should make 
taxes as fair and easy as possible.''
  Mr. POMEROY. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, we should pass this bill. It is a good bill. We should 
simplify the Tax Code for seniors. That effort has been well under way. 
I am very pleased the IRS has had the work focus group tested so they 
have been able to draw direct feedback from senior constituents 
representative of those who will now be using the new form. I am 
pleased to vote for this bill.
  I, just again, to put it all in perspective, let us not be claiming 
too much credit here. This effort was well under way, but it is a good 
thing to do. Let us do it.
  Mr. Speaker, I yield back the balance of my time.
  Mr. FOLEY. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, today we have an opportunity to make life easier for 
millions of American seniors who file a tax return. In view of the 
large number of seniors and the relatives who file on their own and the 
growing number of seniors, the IRS has long recognized the need to 
simplify tax filing for seniors.
  In support of this goal, the IRS has conducted focus group meetings 
in Tampa, Florida and Minneapolis, Minnesota in which group members 
praised a test form 1040S developed by the IRS. If Congress does not 
act, however, there is no guarantee that the IRS will make this simple 
filing option available. Moreover, seniors will continue to be barred 
from using form 1040EZ because of their age.
  The American Association For Retired Persons supports this 
legislation. So does 60-Plus. And the Joint Committee on Taxation has 
concluded that it will not cost anything in terms of revenue.
  Mr. Speaker, I want to thank the gentleman from California (Mr. 
Thomas), the chairman of the Committee on Ways and Means, for bringing 
this measure to the floor; the gentleman from California (Mr. Cox), 
chairman of the policy committee; the gentleman from Georgia (Mr. 
Burns), the sponsor of this legislation; my colleague, the gentleman 
from North Dakota (Mr. Pomeroy), on the Democratic side; and again a 
special recognition of Mr. Boucher of the Silver Haired Congress from 
Orange County, California, for illuminating the problem and bringing 
this idea to the United States House of Representatives.
  Mr. COX. Mr. Speaker, thanks to the gentleman from Georgia, Mr. 
Burns, for sponsoring this outstanding and much-needed reform of our 
tax system. This bill will direct the IRS to create a simpler, shorter, 
less time-consuming tax return for America's senior citizens. As you 
might expect, Mr. Burns' success with this bill means that seniors will 
save

[[Page H3654]]

time and money during tax season, but the good news for all of us is 
that in fact, all taxpayers will benefit, because simple forms cost the 
IRS less money to process. So we are cutting government spending with 
the passage of this act. According to the IRS, the government spends 50 
percent more processing the standard 1040 than it does processing the 
short 1040EZ form.
  I appreciate Mr. Burns' leadership on this issue. I also want to 
thank a constituent of mine, Roland Boucher, for helping to put this 
issue on the map and for sharing with me a number of ideas which I 
shared with Congressman Burns, who led this lightning-strike campaign 
to craft a bill, bring it to the House floor, and provide relief for 
seniors in time for the 2005 tax year. Roland Boucher, who is my 
delegate to the National Silver Haired Congress and Chairman of United 
Californians for Tax Reform, has been a tireless advocate for this 
legislation and similar tax reforms in State and local government. And 
he has sent a message from Orange County, California. Says Roland, 
``Please tell Congressman Burns that he is about to make a lot of 
seniors very happy. We are tired of being denied a simple option for 
filing our taxes simply because of age. We're tired of being treated as 
second-class taxpayers just because we've attained a level of wisdom 
and experience to which others can only aspire.''
  Representative Burns' bill is a valuable reform for America's more 
than 35 million seniors, all of whom are denied the use of the existing 
1040EZ form by IRS regulation. Simplicity and a less time-consuming 
process at tax time could yield enormous benefits, precisely because 
the IRS has made the current system so difficult. The Tax Foundation 
estimates that taxpayers spend almost 6 billion hours per year 
complying with our Federal income tax system at an annual cost of $194 
billion. This difficulty in meeting the demands that the law and the 
IRS have placed upon Americans is on the rise. The Tax Foundation 
estimates that by 2007 the cost could soar as high as $350 billion.
  You might think that almost all of this time and money is spent by 
huge corporations with their complicated capital structures and 
multitudinous business operations. Wrong. 45 percent of the costs are 
borne by individuals. Does this burden fall most heavily on the rich, 
with their various assets and more complicated financial lives? No. The 
Tax Foundation discovered that compliance costs are highly regressive. 
Taxpayers with adjusted gross income of less than $20,000 pay a 
staggering 4.5 percent of income merely in compliance costs. This is an 
outrageous and unacceptable bureaucratic tax on all Americans, but 
today we focus only on the unfair treatment of seniors. For a moment 
let us all imagine what it must be like to be a retired low-income 
senior, working hard to make ends meet on a fixed income, and then to 
have to devote almost 5 percent of that limited income just to figure 
out how much money you owe the IRS. Talk about adding insult to injury. 
It's time to cut the hassle tax, the anxiety tax, the confusion tax of 
having to complete an endless, complicated tax return.
  Mr. Burns and I want simplicity and an end to the enormous compliance 
tax for all Americans. Today, I am proud to stand with the gentleman 
from Georgia as he leads the first phase of the campaign--relief for 
America's millions of senior taxpayers. This reform is long overdue. I 
thank the gentleman from Georgia for making it happen.
  Mr. COLLINS. Mr. Speaker, I rise to state my strong support of H.R. 
4109, the Simple Tax for Seniors Act of 2004, which would require the 
Internal Revenue Service to offer a simplified tax form for America's 
senior citizens.
  I commend my Georgia colleague, Congressman Max Burns, for 
introducing this legislation. This common sense legislation would 
create a new form entitled ``1040-S'' that would enable seniors to file 
their tax returns in less time and in a simpler format. The new form, 
which would be similar to the 1040EZ, would be available to seniors for 
their use when they file their 2005 income tax returns.
  Under current law, many seniors cannot use Forms 1040A or 1040EZ, 
because the IRS limits their use to individuals with less than $50,000 
in taxable income.
  The bill instructs the IRS to make the form available in spite of the 
receipt of Social Security benefits, interest or dividends, capital 
gains or losses, or distributions from a qualified retirement plan, 
annuity, or other deferred payment arrangement. The IRS is also 
instructed not to establish an income threshold on the form so that 
seniors with incomes in excess of $50,000 will be permitted to use the 
simplified form.
  I urge all my colleagues to lend a helping hand to America's senior 
citizens and vote in favor of the Simple Tax for Seniors Act of 2004.
  Mr. FOLEY. Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore (Mr. Simpson). The question is on the motion 
offered by the gentleman from Florida (Mr. Foley) that the House 
suspend the rules and pass the bill, H.R. 4109, as amended.
  The question was taken.
  The SPEAKER pro tempore. In the opinion of the Chair, two-thirds of 
those present have voted in the affirmative.
  Mr. FOLEY. Mr. Speaker, on that I demand the yeas and nays.
  The yeas and nays were ordered.
  The SPEAKER pro tempore. Pursuant to clause 8 of rule XX and the 
Chair's prior announcement, further proceedings on this motion will be 
postponed.

                          ____________________