[Congressional Record Volume 160, Number 154 (Monday, December 15, 2014)]
[Senate]
[Page S6832]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]



                   Supporting America's Charities Act

  I would like to shift gears and speak, if I might for just a moment, 
about another issue which I think is very important to our overall 
economy and very important to a lot of people across this country, both 
those who give to--empower charitable giving in this country and those 
who benefit from it.
  Last week the House of Representatives voted on a piece of 
legislation that would empower Americans to give more to charity. The 
legislation would accomplish this by making permanent three tax 
incentives for charitable giving that have been in law on a temporary 
basis. All three of these tax provisions have historically enjoyed 
strong bipartisan support.
  First, the bill would make permanent the law allowing individuals 
70\1/2\ years of age and older to donate up to $100,000 of their 
individual retirement account to charity without incurring a tax 
penalty for doing so.
  Second, the bill would make permanent the enhanced deduction for food 
inventories, thus encouraging businesses to donate food that might 
otherwise go to waste to food pantries and other organizations that 
help to feed the hungry.
  Finally, the bill would make permanent certain tax rules that make it 
easier for farmers and other land owners to donate land for 
conservation purposes, thus helping to preserve America's natural 
habitat. This last provision, I might add, is included in President 
Obama's 2015 budget.
  These are commonsense measures that will help to promote what I 
believe is a core element of the American experience; that is, private 
citizens helping friends and neighbors in their time of need. What 
could be more appropriate during this season of giving than the 
government making it a little bit easier for Americans to lend a 
helping hand?
  Unfortunately, this Christmas season the Obama administration has a 
different message for America's charities and the millions of 
individuals they serve. That message is ``bah humbug.'' That is right. 
Instead of working with us to help America's charities, the Obama 
administration promised to veto this bill should it pass the House and 
the Senate. Apparently the President is so opposed to any new tax 
relief, he has decided to oppose a bill with significant bipartisanship 
support.
  Let's be clear that this measure is not some budget-busting bill. In 
fact, this bill would provide about $1 billion per year in tax relief 
to Americans who donate to charity, which would have almost no impact 
on a Federal budget of nearly $4 trillion.
  One measure of the bipartisan nature of this legislation is the fact 
that the Democratic chairman of the tax-writing Finance Committee, 
Senator Wyden, who was here briefly a moment ago, supports this 
measure. In fact, Chairman Wyden recently indicated that he hoped we 
could get this measure to the President's desk quickly. He stated:

       My view is we'll pass it as a clean bill and send it on to 
     the President. I really don't see a lot of controversy.

  That was from the chairman of the Senate Finance Committee.
  Unfortunately for Senator Wyden and me, along with many of our 
colleagues in both parties who see an opportunity to get something 
meaningful enacted before the end of this year, this White House sees 
yet another opportunity for gridlock. So I would say I strongly believe 
promoting charitable giving should be a high priority.
  Earlier this year Senator Wyden and I circulated a letter signed by 
33 of our Senate colleagues to then-Finance Committee Chairman Baucus 
and Ranking Member Hatch urging them not to weaken the charitable tax 
deduction in any tax reform effort.
  As a member of the Finance Committee, I have not signed many letters 
on tax reform, as I generally believe that everything needs to be on 
the table. However, I made an exception when it came to charitable 
giving because I believe so strongly that promoting charity is an 
integral part of who we are as a nation.
  Much like the deduction for charitable contributions, the provisions 
of the Supporting America's Charities Act represent important means by 
which to encourage Americans to give more to charitable organizations. 
Unfortunately, due to opposition from the President, this legislation 
fell a few votes short of passage last week in the House when it was 
considered under suspension of the rules, which is a process that 
requires a two-thirds majority vote.
  That being said, I intend to introduce similar legislation early next 
year, and I strongly urge the President of the United States to 
reconsider what I believe is his misguided opposition to these very 
worthy provisions. I hope the administration will join us in a spirit 
of good will toward all men and women, especially those of our fellow 
citizens most in need of assistance.


                                able act

  I wish to finally speak today regarding a bill that I am very pleased 
has moved through this Congress--I should say will be moving shortly--
and that is the Achieving a Better Life Experience, or ABLE, Act. This 
bill will assist individuals with disabilities by creating a mechanism 
to achieve long-term personal savings--something individuals with 
disabilities are effectively prohibited from doing today under 
currently law.
  The ABLE Act would create tax-favored savings accounts for people 
with disabilities that would count toward the $2,000 individual asset 
limits that apply to the Supplemental Security Income and Medicaid 
Programs. The ABLE Act will allow individuals with disabilities and 
their families to save money to pay for qualified disability expenses, 
such as education, a primary residence, transportation, and other 
personal support expenses.
  This legislation helps achieve a world where disabilities are no 
longer viewed as a limiting factor as individuals plan for jobs, for 
school, and for family life. It helps achieve a world where Federal 
policies no longer impede individuals with disabilities from achieving 
their dreams. It helps give parents peace of mind as they think about 
what the future holds for their children.
  I have met with many families on this issue, and one story in 
particular stands out, the story of Tim and Jamie Geels from Dakota 
Dunes. They have three sons, and their middle son, Tyler, is a concrete 
example of a young South Dakotan who will see tangible changes to his 
future as a result of the ABLE Act.
  The ABLE Act is one of the most far-reaching pieces of legislation to 
help individuals with disabilities in nearly 25 years. I am proud to be 
a cosponsor. Long hours and intense effort shaped this legislation into 
a package that helps Americans with disabilities and is fiscally 
responsible as well. I am proud to support the ABLE Act, as modified. I 
look forward to Senate passage of this very worthy legislation later 
this week as part of the tax extenders legislation.
  I yield the floor.
  The PRESIDING OFFICER. The Senator from Florida.