[Congressional Record Volume 153, Number 184 (Tuesday, December 4, 2007)]
[Senate]
[Pages S14731-S14733]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
TEMPORARY TAX RELIEF ACT OF 2007--MOTION TO PROCEED
Mr. REID. Mr. President, the American people are about to see what
the Democrats have tried to do all year and what we have been prevented
from doing all year because of the obstructionism of the Republicans.
President Bush is out giving speeches that we have to do AMT. We have
to take care of that. He is giving speeches all over the country. He
gives press conferences talking about why we aren't doing AMT.
Everybody watch. Here is why we aren't doing AMT. They do not want us
to do it. They want, at the end of the year, to say: Look, the
Democrats are not doing AMT. Everyone should understand we are not
doing it because the Republicans, all 49 of them, backed by President
Bush, don't want us to do it.
Mr. President, we have offered them a proposal. We will have a vote
with a 60-vote margin on them all--on the bill the House has passed.
The bill has passed. The bill passed by the House fully funds AMT. They
won't let us vote on that. So I say: OK, let's vote on Senator Lott's
proposal, which just eliminates AMT. And then I say: Let's work on the
proposal we have from the Finance Committee that has come from Senator
Baucus and Senator Grassley which has some extenders in it that we need
to complete this year and then doesn't pay for the AMT. The Republicans
don't want the AMT paid for. How much more fair could we be? We are
giving them a vote on virtually everything dealing with AMT. But, no,
they won't do that. It is the way it has been going all year long. We
can't do the farm bill. We can't do anything around here, Mr.
President. That is why we have had to file cloture 56 times. They have
objected even to bills they agree with just to eat up time around here.
So I am not going to ask consent to move, as we have previously. I
gave the Republican leader a proposal earlier today, as I have in the
past, to do just as I have outlined, covering every possible facet of
AMT--60 votes on all of them. But, no, no votes on any of them. So now
I am left with no alternative but to file cloture on the only measure
dealing with AMT that is now before this body.
For the life of me, I don't understand what they are trying to
accomplish. What I have heard recently, in the last hour or so, is that
now what they want to do is--we have certain tax provisions that are
expiring in 2011--they want to vote on those. Now, that is 3 or 4 years
away, and we have something that is expiring in a matter of weeks. How
do those things tie together? They do not.
This is an effort to thwart the progress of our slim majority, 51 to
49. The Republicans want to go around saying the Democrats aren't doing
the work of this country. Well, we have a long list of accomplishments
we are very proud of, but also the American people understand that we
are agents of change and the Republicans are agents of the status quo.
That is what this is all about. They want things to stay the way they
have been, and we want to change things, and not only in Iraq. We don't
have another longstanding debate on that. We want to change the course
in Iraq, and we want to change course in the way this country has been
headed for the last 7 years--into the economic doldrums. And here
today, what we want to do is finish a part of what we believe is an
obligation to this country, and that is to make sure that when the
first of the year rolls around, 19 million Americans don't have a tax
increase. Everyone within the sound of my voice should understand, if
that comes to be, it can go to 16th and Pennsylvania Avenue because
that is what President Bush--he is the man who is pulling the strings
on the 49 puppets he has here in the Senate. That is too bad for the
country.
I move to proceed to H.R. 3996. There is a cloture motion at the
desk. I ask the clerk to report it.
Cloture Motion
The PRESIDING OFFICER. The motion having been filed under rule XXII,
the clerk will report the motion to invoke cloture.
The assistant legislative clerk read as follows:
Cloture Motion
We, the undersigned Senators, in accordance with the
provisions of rule XXII of the Standing Rules of the Senate,
do hereby move to bring to a close debate on the motion to
proceed to Calendar No. 487, H.R. 3996, the AMT tax bill.
Harry Reid, Dick Durbin, Patty Murray, Max Baucus, Jay
Rockefeller, Patrick Leahy, Daniel K. Inouye, Herb
Kohl, Benjamin L. Cardin, Jeff Bingaman, Ted Kennedy,
Carl Levin, B.A. Mikulski, Barbara Boxer, Debbie
Stabenow, Maria Cantwell, Bill Nelson.
Mr. McCONNELL. Mr. President, reserving the right to object, and I
will be.
Has the Senator not asked consent to go to the House-passed bill?
Mr. REID. No, I said I wouldn't do that. I am sorry if there was some
confusion. I said I was not going to do that. I had been told by the
staff that there would be an objection, so I indicated I was not going
to do that. I apologize to my friend.
Mr. McCONNELL. May I ask the Parliamentarian, what is the state of
play? On what was cloture just filed?
The PRESIDING OFFICER. The motion to proceed to H.R. 3996 was made,
and the motion to invoke cloture was filed on that.
The Republican leader is recognized.
Mr. McCONNELL. Mr. President, I think we all can agree we should fix
the AMT. We should have done it much earlier this year. Shortly, I am
going to present a unanimous consent agreement based on a very simple
proposition: Our time is running short; therefore, we should start the
debate with the areas of broadest agreement and work from there.
So what can we all agree upon? We agree it is past time for Congress
to act to ensure that 23 million American families do not face a major
tax increase this year. While my side of the aisle believes we should
permanently repeal the AMT, we are also prepared to ensure that middle-
income Americans get tax relief this year.
We agree tax extenders are important to small business, to parents
paying college tuition for their children, to teachers who buy
classroom supplies with their own money. These issues are not
controversial, and I believe a majority of the Senate supports them.
However, there is an area of strong disagreement. We disagree with
the proposition that taxes must be permanently raised in order to
extend current tax policy. By patching the AMT and extending other
expiring provisions, we are simply maintaining the
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status quo on tax policy. Why should some taxpayers be harmed when no
single taxpayer will enjoy increased benefits?
So I recommend that we begin where there is a consensus--the AMT
patch and tax extenders. We should require the controversial
provisions, those raising revenues, be subject to 60 votes. In
addition, my side of the aisle would like an opportunity for votes on
our vision for tax relief and AMT reform, all of which we understand
would be subject to 60 votes. Anything left at the end of the process
would also be subject to 60 votes.
This would be a fair process for the short amount of time we have
been given on this bill. Let's not tie up the Senate over
disagreements; rather, we should build from areas of broadest
consensus.
I do not anticipate the majority leader agreeing to the unanimous
consent that I am going to now propound. I want to make sure he is
engaged before I do that. Or maybe the chairman of the committee?
Mr. BAUCUS. The leader mentioned to me he had an urgent meeting he
had to attend. It is up to the leader if he wants to propound his
consent now or later.
Mr. McCONNELL. I thank the Senator from Montana. I gather he is
saying he will take care of the consent for their side? I thank the
Senator from Montana.
I ask unanimous consent at a time to be determined by the majority
leader, after consultation with the Republican leader, the Senate
proceed to consideration of H.R. 3996, the House-passed AMT bill, and
it be considered under the following limitations: There be 1 hour of
debate on the bill, equally divided between the two leaders or their
designees, followed by a vote on a motion to invoke cloture on the
bill; provided further, that if cloture is not invoked, then the only
amendments in order to the bill be the following, and be offered in the
following order: A substitute amendment to be offered by Senator
McConnell or his designee, which is to be an unoffset AMT extension and
an unoffset extenders package; a Baucus or designee first-degree
amendment to the McConnell substitute which is to be a set of offsets
for the extender package; a Sessions amendment related to AMT and
exemptions; an Ensign amendment which is an AMT repeal and extends
other expiring provisions; a DeMint amendment which relates to AMT and
flat tax; provided further, that there be an additional 2 hours for
debate on the bill, equally divided between the two leaders or their
designees; that there be a time limitation of 2 hours for debate on
each amendment equally divided in the usual form, provided that each
amendment would require 60 votes in the affirmative for adoption and
that each amendment that does not require 60 votes then be withdrawn; I
further ask that, notwithstanding the adoption of any substitute
amendment, the other amendments be in order, and finally that following
the consideration of the above amendments, 60 votes be required for
passage of the bill as amended, if amended.
The PRESIDING OFFICER. Is there objection?
The Senator from Montana.
Mr. BAUCUS. Mr. President, this is a very interesting proposal. I
think it is constructive. Now the Senate is engaging on this issue. At
an earlier point, a couple or 3 weeks ago, the leader propounded a
consent on this subject, and it was objected to and the Senate took no
action. But here the distinguished minority leader is suggesting a
process. He is suggesting a way, perhaps, to resolve this question. I
think the basic implication of his suggestion is that we must and
should very definitely pass legislation this year that prevents about
19 million Americans from paying the alternative minimum tax for tax
year 2007 when they fill out their tax returns next year.
There are provisions which are interesting, which I have not seen
until this moment--I daresay which I think the leader has not seen
until this moment--which have to be worked out before I think there can
be an agreement. But there may be something here, the beginnings of
something so that we can work out an accommodation. I very much hope
that is the case.
Over the next hours and day or two perhaps we can find a way to reach
an agreement on what the procedure should be, what amendment will be
offered by whom, et cetera.
I again thank the distinguished minority leader, but on behalf of the
leader, on behalf of Senator Reid, I must object.
The PRESIDING OFFICER. Objection is heard. The Republican leader.
Mr. McCONNELL. Mr. President, I thank my friend from Montana. We will
continue discussions in the hope we can get a result that is mutually
satisfactory to virtually all the Members of the Senate in the very
near future.
I yield the floor.
Mr. BAUCUS. Mr. President, I suggest the absence of a quorum.
The PRESIDING OFFICER. The clerk will call the roll.
The assistant legislative clerk proceeded to call the roll.
Mr. BAUCUS. Mr. President, I ask unanimous consent the order for the
quorum call be rescinded.
The PRESIDING OFFICER. Without objection, it is so ordered.
Mr. BAUCUS. Mr. President, I underline the urgency of curing this
alternative minimum tax problem and also underline how strongly the
Senators on this side of the aisle are attempting to get that
legislation passed as soon as possible. We tried, on this side, to get
AMT legislation up before the Senate and passed so that American
taxpayers will not have to pay it. That was objected to by the other
side. We made many attempts. There were many suggestions by the
majority leader to bring up legislation to prevent the alternative
minimum tax from going into effect. They were all objected to by the
other side. We are here again trying to get resolution.
The leader filed cloture on the House-passed bill so we can get a
vote on the issue in an attempt to move the issue forward. I commend
him for that. Again it was, in a sense, objected to by the other side
because they offered just now a package which is somewhat in the right
direction but also has complications in it which raise questions to the
degree we can fully get AMT passed. But I want to underline the
importance of this body passing legislation to prevent the alternative
minimum tax from affecting about 19 million Americans. We all know this
is a pernicious tax, it is a stealth tax. It was not intended to have
this effect on so many middle-income Americans. Unfortunately, it has
this effect because when it was enacted years ago it was not indexed,
and each year more and more American taxpayers have to pay the
alternative minimum tax. Soon we will get very much to the point where
most Americans--I will not say most, but a vast number of Americans
will have to pay the alternative minimum tax, and that is not what we
want. We did not intend that. We are trying to get it solved.
There is another issue, and that is this: The IRS has sent the 2007
tax forms to the printer. They were sent to the printer on November 16.
So each day that we dally here, each day the Congress does not correct
this problem, it means it costs the Government more money to correct
the forms, to correct the programs that it has to utilize when paying
taxes online, whether it is various providers--it is the wrong way to
do business.
It means a lot more frustration for taxpayers. Just think, if you are
a taxpayer and you are beginning to figure out what your income tax is
going to be, and suddenly out of the blue, Congress does not change
this AMT, it causes huge problems. Just think of the withholding
provisions. Americans have a certain amount of dollars withheld from
their income as taxes every year, from every paycheck, for example. The
calculation assumes the AMT, pretty soon, if it is not corrected--
assume AMT will be corrected. If it is corrected, those changes have to
be made on the taxpayers when they withhold.
I hope, again, we get this done. Senator Grassley, the ranking member
of the committee, and I have offered a proposal. We have a package we
agree on, Senator Grassley and I, to take up and pass legislation which
says: OK, nobody has to pay AMT in 2007 who didn't pay it in the
previous year. That is the tax year 2007. We are providing it doesn't
have to be paid for. That is a big step. But I say that because it is
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my judgment that because the President--because Republicans so
adamantly said it cannot be paid for, and because we need 60 votes,
that it will not be paid for. That is just a judgment I made. I suggest
we bring up legislation, pass an AMT patch for 1 year, and also include
the extender provisions which will be paid for.
That is where we are going to end up. Everybody knows that is where
we are going to end up. If that is where we are going to end up, let's
just do it, not go through this kabuki here, these games, not use this
as leverage to offer amendments that are going nowhere and will never
be enacted, that are just political. But we are unfortunately in a
position where we are not yet free to pass legislation that we know at
some point we are going to end up with; that is, AMT not being paid for
and all the extenders paid for.
I again underline how much we on this side of the aisle are trying to
get the AMT passed. Up to this point we are being blocked by the other
side. We are going to keep trying. The earlier we get this passed the
better because the forms can be sent out more quickly, the computer
programs changed more quickly, and we are going to keep at it because
it is the right thing to do. And, second, we are going to do it anyway.
If it is the right thing to do and we are going to do it anyway, why
don't we do it now?
Mr. President, I yield the floor, and I suggest the absence of a
quorum.
The PRESIDING OFFICER. The clerk will call the roll.
The assistant legislative clerk proceeded to call the roll.
Mr. CASEY. Mr. President, I ask unanimous consent that the order for
the quorum call be rescinded.
The PRESIDING OFFICER (Mr. Cardin.) Without objection, it is so
ordered.
(The remarks of Mr. Casey pertaining to the introduction of S. 2407
are printed in today's Record under ``Statements on Introduced Bills
and Joint Resolutions.'')
Mr. CASEY. Mr. President, I yield the floor and suggest the absence
of a quorum.
The PRESIDING OFFICER. The clerk will call the roll of the Senate.
The legislative clerk proceeded to call the roll.
Mr. DORGAN. Mr. President, I ask unanimous consent that the order for
the quorum call be rescinded.
The PRESIDING OFFICER. Without objection, it is so ordered.
The Senator from North Dakota is recognized.
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