[Congressional Record Volume 172, Number 28 (Tuesday, February 10, 2026)]
[Senate]
[Pages S543-S547]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




  PROVIDING FOR CONGRESSIONAL DISAPPROVAL UNDER CHAPTER 8 OF TITLE 5, 
   UNITED STATES CODE, OF THE RULE SUBMITTED BY THE INTERNAL REVENUE 
 SERVICE RELATING TO ``INTERIM GUIDANCE SIMPLIFYING APPLICATION OF THE 
 CORPORATE ALTERNATIVE MINIMUM TAX TO PARTNERSHIPS''--Motion to Proceed

  Mr. WYDEN. Madam President, the Senate will vote very soon on a 
resolution I put forward to overturn a new Trump administration policy 
regarding corporate taxes and partnerships. When you start using a 
whole bunch of Washington lingo about the corporate alternative minimum 
tax and income allocated across partnerships, people go to sleep in a 
hurry, so I am going to explain it as simply as I can.
  The Trump administration treats the U.S. Treasury Department like 
Make-A-Wish for corporations and private equity. Any giveaway or 
special treatment an ultrawealthy corporate executive can dream of, the 
Treasury Secretary and his crew are there to move Heaven and Earth to 
make it happen.
  With respect to the resolution we are voting on today, the question 
is whether the most profitable corporations and private equity giants 
in America--those with profits north of $1 billion in a single year--
ought to pay a minimum tax--a minimum tax--of 15 percent. Now, keep in 
mind that 15 percent is roughly the tax rate you pay if you are a 
middle-income household--a nurse, a firefighter, or a couple of 
schoolteachers.
  Democrats say those hugely profitable firms ought to pay a 15-percent 
minimum rate. The Trump administration and Senate Republicans say no. 
And since Republicans have unified control of government, the big 
corporations can get exactly what they want in America.
  The Trump administration tore a giant hole in the minimum tax with a 
new policy change, a change that amounts to a $10.3 billion corporate 
handout--and that is according to the Joint Committee on Taxation.
  Now, it has been the case for decades that these huge corporations 
play financial games to conceal their profits from the IRS. That is how 
they winnow down their tax rates to single digits--maybe even zero. The 
same goes for the private equity giants. They report to their 
shareholders and investors that profits are booming. Everybody 
celebrates. Share prices and executive comp go up. It is party time in 
the C-suite.
  Then the financial chicanery and trickery begins. They fudge the 
math, and when it comes time to report earnings to the IRS, suddenly 
these corporations and private equity firms are out there hollering 
about poverty. Forget that they told the shareholders they were 
swimming in cash; suddenly, they claim they owe little to nothing in 
taxes.
  This kind of tax rate gamesmanship is why Democrats created the 
corporate alternative minimum tax in 2022. The minimum tax has only 
been in place for a few years, but already corporations and the private 
equity crowd are trying to rip it to pieces, and clearly the Trump 
administration is helping.
  The $10.3 billion handout never got any debate here on the floor of 
the Senate. It didn't even come from any legislation. The 
administration created it out of thin air. It is a hidden piece inside 
part of Federal rulemaking with a very deceptive bureaucratic name. It 
is IRS Notice 2025-28. And the topic is so bland, if you don't have a 
background in tax policy, you might not even catch on to what it is all 
about.
  The notice rewrites the rules that govern how corporations and 
private equity firms count income from the partnerships they own. They 
get to pick from six different methods--six--for counting their cash, 
adding a whole lot of complexity to a part of the Tax Code that is 
already like root canal work just reading it. Essentially, these firms 
get to play a game of ``choose your own tax rate.'' I repeat: They can 
play a game of ``choose your own tax rate.''
  The Trump policy encourages these giants to set up and abuse 
partnerships--layer after layer of redtape solely for the purpose of 
dodging taxes. It has nothing to do with creating jobs or launching new 
product lines or areas of investment; it is just a matter of moving 
money around on paper until you are able to make sure your taxes just 
go poof. These big, profitable corporations and private equity firms 
got a great deal from the Trump administration last year.
  This debate is about a simple change in policy from the Treasury 
Department that handed them $10.3 billion. If you ask me, they have 
already gotten enough from the people in charge. The Trump 
administration and Republicans gave them $1 trillion in new tax breaks 
in the budget megabill they passed in July. Somehow, that wasn't 
enough.
  The Trump administration junked an effort to crack down on another 
partisanship abuse, something known as basis shifting. That is when 
businesses dodge taxes by moving assets around from one operation to 
another. Again, this provides no value to our economy; it is just a big 
tax game. The Trump administration doesn't have any problem with that, 
so they put the green light to the tax games and said: OK, everybody, 
there is not going to be a crackdown.
  That was worth $100 billion to these same corporations and private 
equity giants.
  Today, I ask my colleagues: When is enough actually enough?
  Millions and millions of families in Oregon and across the country 
struggle to get by, buried under the rising cost of living. Federal 
deficits shoot through the roof. The job market looks shaky. Young 
people tell us there is not any opportunity for them to get ahead. It 
is a slap in the face to all those Americans every time the Trump 
administration gives another handout to huge corporations and the 
ultrawealthy. They believe the system is rigged, and they are right. It 
is rigged because the Trump administration, as I said at the outset, 
treats the U.S. Treasury like Make-A-Wish for big corporations and 
private equity. The ultrawealthy and the megadonors get what they want; 
everybody else gets short shrift.
  So the resolution I brought before the Senate today is better. This 
isn't about the Federal Government clobbering big corporations with big 
taxes. We are talking about a minimum contribution--a 15-percent tax 
rate that a lot of people wouldn't even consider to be actually a fair 
share for these big corporations. The biggest, most profitable 
corporations and private equity firms don't need a special carve-out. 
They don't need any more Trump giveaways.
  So, today, I ask my colleagues to support this resolution. Let's 
block this latest handout to the megacorporations and private equity 
giants that really do not need it.
  I yield and now move to proceed to Calendar No. 297, S.J. Res. 95.
  The PRESIDING OFFICER. The clerk will report.
  The senior assistant bill clerk read as follows:

       Motion to proceed to Calendar No. 297, S.J. Res. 95, 
     providing for congressional disapproval under chapter 8 of 
     title 5, United States Code, of the rule submitted by the 
     Internal Revenue Service relating to ``Interim Guidance 
     Simplifying Application of the Corporate Alternative Minimum 
     Tax to Partnerships''.

  Mr. WYDEN. I ask for the yeas and nays.
  The PRESIDING OFFICER. The question is on agreeing to the motion.
  Is there a sufficient second?
  There appears to be a sufficient second.
  The clerk will call the roll.
  The senior assistant bill clerk called the roll.
  Mr. BARRASSO. The following Senator is necessarily absent: the 
Senator from Kentucky (Mr. McConnell).
  Mr. DURBIN. I announce that the Senator from Minnesota (Ms. Smith) is 
necessarily absent.
  The result was announced--yeas 47, nays 51, as follows:

                      [Rollcall Vote No. 35 Leg.]

                                YEAS--47

     Alsobrooks
     Baldwin
     Bennet
     Blumenthal
     Blunt Rochester
     Booker
     Cantwell
     Collins
     Coons
     Cortez Masto
     Duckworth
     Durbin
     Fetterman
     Gallego
     Gillibrand
     Hassan
     Heinrich
     Hickenlooper
     Hirono
     Kaine
     Kelly
     Kim
     King
     Klobuchar
     Lujan
     Markey
     Merkley

[[Page S544]]


     Murphy
     Murray
     Ossoff
     Padilla
     Peters
     Reed
     Rosen
     Sanders
     Schatz
     Schiff
     Schumer
     Shaheen
     Slotkin
     Van Hollen
     Warner
     Warnock
     Warren
     Welch
     Whitehouse
     Wyden

                                NAYS--51

     Banks
     Barrasso
     Blackburn
     Boozman
     Britt
     Budd
     Capito
     Cassidy
     Cornyn
     Cotton
     Cramer
     Crapo
     Cruz
     Curtis
     Daines
     Ernst
     Fischer
     Graham
     Grassley
     Hagerty
     Hawley
     Hoeven
     Husted
     Hyde-Smith
     Johnson
     Justice
     Kennedy
     Lankford
     Lee
     Lummis
     Marshall
     McCormick
     Moody
     Moran
     Moreno
     Mullin
     Murkowski
     Paul
     Ricketts
     Risch
     Rounds
     Schmitt
     Scott (FL)
     Scott (SC)
     Sheehy
     Sullivan
     Thune
     Tillis
     Tuberville
     Wicker
     Young

                             NOT VOTING--2

     McConnell
     Smith
       
  The motion was rejected.
  The PRESIDING OFFICER (Mr. Banks). The Senator from Delaware.


                          Trump Administration

  Mr. COONS. Mr. President, yesterday, the People's Republic of China 
sentenced Jimmy Lai to 20 years in a Chinese prison.
  His crime? Freedom. He was an outspoken, pro-democracy journalist, 
and he was jailed for his reporting on government.
  At 78 years old, Jimmy Lai will likely die in jail. This is a tragedy 
for freedom in Hong Kong and the People's Republic of China--and one 
that reminds us that the work of liberty, the work of freedom, the 
sacrifice and the struggle required to maintain it are not cheap.
  Our Nation was built on a yearning for the kind of freedom from 
government repression and overreach that Jimmy Lai stood up against. 
And our democracy rests on a lot of different foundations, but at the 
core of all of it is a restraint on government power.
  A democracy rooted in free speech, freedom of worship, freedom of 
assembly, and a chance to have and hold our own ideas, to pursue our 
own dreams and our own lives, has also built strong bonds with allies 
around the world--bonds that have helped keep us safe and made us 
prosperous for decades.
  We have had dark chapters in our history, certainly: the McCarthy 
era, the Red Scare, periods when we were not as committed to free 
speech as we might be. But, historically, we have not persecuted and 
jailed those journalists who dared challenge the government.
  And so I chose to speak today partly because of the event of Jimmy 
Lai being sentenced and partly because of a growing concern that we are 
at risk of wasting, of watching slip from our grasp, that most precious 
inheritance that our Nation has earned: a hard-won, hard-fought legacy 
of millions who stepped forward and served on behalf of our Nation at 
home and abroad in defense of democracy--millions who have said: I will 
risk it all so that my children and the children of others I don't know 
and will never know may live free.
  From the very first shots at Lexington and Concord to the fields of 
Gettysburg and Vicksburg, to the beaches of Normandy and Iwo Jima, to 
the sands of Southwest Asia and Afghanistan and Iraq, across the 
centuries, Americans have fought and served in defense not of an 
ethnicity, not of a religion, not of a language but of an idea--an idea 
that out of many, we could be one; that out of an incredible array of 
backgrounds, of languages, of faiths, of ethnicities, we could forge in 
the modern world the first real democracy since ancient times.
  I have an ancestor who served at Antietam and Chattanooga and 
Gettysburg, who signed up as a young lieutenant and served through the 
whole duration of the Civil War with the New York 60th Infantry. And on 
a bipartisan visit by a group of Senators to that Gettysburg 
battlefield, I was challenged to think anew about what it meant that 
50,000 Americans were the casualties of that pivotal conflict on the 
fields at Gettysburg.
  President Lincoln, months after, spoke in dedicating the cemetery at 
Gettysburg. At that point, it was ``four score and seven years ago.'' 
Today, it would be 12 score and 10 years ago because we, this year, 
celebrate 250 years since the founding of our Republic through the 
Declaration of Independence in Philadelphia.
  I have often asked myself: If I served in this body, in this Chamber, 
if I served in the Senate of the United States in the 1840s and 1850s 
and 1860, would I have seen what was coming? If I had been a member of 
this body in the thirties, would I have seen what was coming?
  And, in recent days, I have been chilled when watching a parade in 
Beijing where Xi Jinping, the dictator of the PRC, assembled the 
leaders of North Korea, Iran, India, and other allies of theirs to 
watch a parade of state-of-the-art weaponry. It reminded me of similar 
moments in the late 1930s, when the fascist states of Germany and Italy 
teamed up with the imperialist state of Japan to form the Axis and to 
plunge the world into chaos.
  I have often asked myself: Would I have seen and known what was 
around the bend, what was happening next?
  Well, to know the future, you need to know the past, and I have 
reflected a lot, recently, on the words spoken by President Lincoln in 
commemorating the sacrifice of those who served at Gettysburg. He said 
that it was an active question, that the point of the conflict was to 
answer whether a nation ``conceived in Liberty, and dedicated to the 
proposition that all men are created equal'' could ``long endure.'' 
That was a question we have had to fight for, we have had to struggle 
for, and that is right before us today.
  It goes back to the Framers in our founding. Federalist 51 is where 
Madison wrote:

       If men were angels, no government would be necessary.

  And so they came up with a structure, the separation of powers.
  Our Constitution has often been remarked upon as the greatest piece 
of political architecture in human history because it kept the power of 
the executive and the judiciary and the legislative branches separate 
so that each might check the ambition of the other--all of this in 
pursuit of the restraint of power.
  Yet, as I have watched in the last year the remarks and the actions 
of our President and Vice President, they are chillingly rhyming with 
those of dictators like President Xi and President Putin of the PRC and 
Russia--the growing and steady use of unrestrained state power to 
punish the President's perceived enemies. And I am wrestling with a 
growing sense of gloom, of concern, of alarm that a similar story will 
play out in our Nation today as it is in other countries around the 
world.
  In barely more than a year, we have seen journalists covering 
protests arrested. We have seen masked and unaccountable government 
agents murder American citizens and then senior members of the 
administration lying about who they were and what they were doing. We 
have seen the administration sue media organizations and reporters--not 
just a few: Washington Post, ABC, BBC, New York Times, Des Moines 
Register--sue media outlets to cow them into compliance; using the 
power of the Federal Trade Commission and the Federal Communications 
Commission--the FTC to investigate media matters, violating their First 
Amendment rights in an effort to bankrupt them, and using FCC broadcast 
licenses to dictate who gets to be on late-night TV based on whether 
the President thinks they are funny or not; steady pressure applied on 
an incredible range of fronts and with a dizzying change in tempo and 
focus so that we are distracted. This week, it is Jimmy Kimmel. This 
week, it is Venezuela. This week, it is the FTC. This week, it is going 
after Harvard.
  Our President declared war on law firms: revoked security clearances, 
threatened their viability by taking away their capacity to walk into 
Federal buildings, ending Federal contracts. Why? Because if you can 
control who a law firm is willing to represent, you can suppress 
dissent.
  Some of our Nation's most reputable and accomplished firms--Perkins 
Coie, Jenner & Block, WilmerHale--investigated, denied access, sued for 
representing the President's opponent in the 2016 election, for 
representing a major philanthropist, George Soros, for representing 
those who would advocate on behalf of trans children, for representing 
Robert Mueller. The point here was to make it clear: If you pick a 
lawyer the state doesn't like, your rights are in jeopardy.

[[Page S545]]

  Sound familiar?
  The administration has gone after some of our Nation's best known, 
longest established universities, among our very oldest--Harvard, Penn, 
Duke, Brown, Columbia--revoking funding, conducting investigations, 
shutting down partnerships, depleting their endowments, coercing 
compliance.
  Even major businesses have been dragged before the White House and 
pushed to comply with the administration's agenda--from Apple, to 
Exxon, to Nvidia--summoned to the White House, pressured to avoid 
disfavor or bad regulatory decisions; suing a globally known company 
like Nike for choosing to have a diversity program.
  Where is the alarm and the concern from the Chamber of Commerce, the 
Business Roundtable, the National Association of Manufacturers, those 
who have stood up in the past against Federal overreach by previous 
administrations?
  Executive branch Agencies and regulators of independent agencies post 
that their reviews and approvals will depend on companies' conduct and 
whether they align with the administration's agenda. This undermines 
the very foundations of rule of law that undermine capitalism itself.
  Something that has alarmed me more than any development in recent 
days: criminalization of the dissenters and disfavored, including 
Members of this body--Senators who are veterans, who have served in our 
intelligence services or as an astronaut and a pilot in combat--for 
recording a video reminding members of our military that they can 
refuse an illegal order; Members of the Senate and House investigated 
for seditious behavior, which our President claims is punishable by 
death.
  Many of my colleagues have said: Pay no attention to what the 
President says; pay attention to what he does.
  I will say: I am paying attention to what he is doing because, in 
addition to a steady stream of late-night rants on social media, we 
have seen actions--actions--by Federal Agencies: investigations, 
prosecutions, persecution, labeling protesters as domestic terrorists, 
reclassifying dissent as something punishable by law.
  In an event just last week, our President spoke at the Prayer 
Breakfast and said, ``I don't know how a person of faith can vote for a 
Democrat'' and then said jokingly, ``[I]f you do say something bad 
about Trump . . . I will have your tax-exempt status . . . revoked.'' 
Who does that? Who threatens faith leaders from across our Nation with 
revoking their tax-exempt status?
  I was in Europe with a bipartisan delegation from this body just 2 
weeks ago visiting our trusted, loyal NATO ally Denmark, as they were 
alarmed about the rising tide of threats from our President to extract 
the territory of Greenland from their nation.
  This coming weekend and week, I will travel to the annual Munich 
Security Conference, which my friend and late colleague Senator John 
McCain helped build up into a critical gathering of the North Atlantic 
community, of NATO allies, of Ministers of Defense, heads of state, 
parliamentarians from all over the world, principally focused on the 
alliances rooted in values that have kept us safe, prosperous, and 
free. And I know what I will hear from our allies--that they are 
gravely concerned that the values that connect us are slipping away.
  Last year, I had the blessing, the honor, of meeting again with Yulia 
Navalny, whose husband, an advocate for democracy in Russia, died in a 
Russian prison. Yulia will once again speak with us as a delegation 
about the cost of freedom.
  What gave me hope last year at this conference was a panel I 
participated in with three legislators from three other countries--
young women serving in the legislative bodies of Ghana, of Burma, and 
of Poland--fighting for democracy in their countries, not because they 
look to the United States as the perfect example but because they know 
the profound human hunger for freedom--the legislator from Burma now 
serving in exile; the legislators from Ghana and from Poland having 
worked hard to resist corruption, oppression, state power, looking, 
yes, to America's example but, frankly, charting their own course 
because they know that the future for their children and their families 
and their nations lies on a better path when liberty and justice for 
all is at the core of their cause and their purpose.

  As I travel to Munich again, I will be joining a bipartisan group 
under the name ``Codel McCain'' because even after he has passed, we 
continue to honor our former colleague, who spent so much of his time 
in a prison in Vietnam, knowing that at any day, he could raise his 
hand and be released but refusing to dishonor the code under which he 
served.
  Senator McCain said in one of his last speeches that the current 
President seems to be trading away the ideals that have held together 
our Nation ``for the sake of some half-baked spurious nationalism 
cooked up by people who would rather find scapegoats than solve 
problems.''
  Well, we can't let that happen for all of those like Senator McCain 
and Senator Kerry and Senator Carper, veterans of that war. And now we 
are joined by veterans of our most recent wars. For all of those who 
have served at home and abroad--first responders, law enforcement, 
teachers, community leaders, doctors--all those who put their heart and 
time and effort into making America the democracy worthy of the regard 
of the world, we need to be clear that the hour is late, that the skies 
are darkening, that the steady advance of the grip of state power 
should alarm all of us.
  Lincoln concluded his remarks at Gettysburg saying:

       We here highly resolve that these dead shall not have died 
     in vain--that this nation, under God, shall have a new birth 
     of freedom.

  We have to do that again today: Call out the alarm, call out these 
actions, renew our commitment to the ideals that have made our Nation 
great, refuse to give up on our alliances rooted in values and ask the 
world not to give up on us, and keep fighting back against those who 
would strip us of our liberties and our freedoms.
  I yield the floor.
  The PRESIDING OFFICER. The Senator from Nebraska.


                             Appropriations

  Mrs. FISCHER. Mr. President, I am here today to talk about the recent 
progress made by the U.S. Senate. We have officially passed 11 of the 
12 government funding bills, and I am hopeful that my Democrat 
colleagues will come to a reasonable agreement so that we can get the 
Homeland Security funding bill over the finish line soon.
  It is essential that we get this bill passed for FEMA funding, for 
our TSA agents, for our Coast Guard officers, and for our Nation's 
cyber security. That is all part of this bill. In fact, I think it is 
about 80, 85 percent of this bill. But first and foremost, funding the 
Federal Government is Congress' most basic responsibility, and it is 
also the most important. When Congress fails to do that job, the 
consequences reach beyond Washington. The harmful impacts include 
delayed services, uncertainties for families and businesses, and eroded 
trust in government.
  Our recent progress stands in sharp contrast to where we were just a 
few years ago. This body had not passed a single government funding 
bill in this Chamber before August, and that was since 2018. And that 
failure was not accidental. Under the previous Democrat majority 
leader, Senator Schumer, the Senate was repeatedly blocked from holding 
full votes on appropriations bills. That approach was unacceptable to 
many Members on both sides of the aisle.
  It was not until just over a year ago when we elected Senator John 
Thune as majority leader that this body recommitted itself to doing the 
work. Under Leader Thune's leadership, the Senate is once again 
advancing funding bills through what we call regular order.
  We are restoring transparency. We are restoring accountability, and 
we are restoring deliberation to the appropriations process. I am 
grateful to Leader Thune for bringing these bills to the floor, and I 
look forward to continuing our work to pass the remaining measure and 
responsibly fund our government.
  In addition to keeping the government open, passing funding bills, it 
is an opportunity to bring back Nebraska tax dollars that we send to 
Washington every single year. To do this, my team works really closely 
with localities back home. We make sure to get their

[[Page S546]]

input on how their Federal tax money is spent.
  In the funding bills that we passed thus far, I am proud to have 
secured millions of dollars in critical investments for the State of 
Nebraska. One of my top priorities was securing critical funds for 
Offutt Air Force Base in the Defense appropriations bill. In total, we 
obtained $83 million for the United States Strategic Command, the 55th 
Wing, and the 557th Weather Wing--all of those are based at Offutt.
  These funds are going to strengthen national security, and they are 
going to enhance Nebraska's role in that.
  In the agriculture and rural development funding bill, I secured $16 
million for the USDA's Agricultural Research facility at the University 
of Nebraska-Lincoln. This investment will support research that 
benefits Nebraska producers and strengthens American agriculture.
  In the Commerce-Justice-Science funding bill, I secured over $7 
million for radio communications and equipment upgrades for Nebraska 
law enforcement. Nearly a dozen counties reached out to my office 
asking for help replacing outdated systems and gear. With these 
upgrades, officers will be able to communicate, and they will be able 
to respond faster. And this will improve safety for both our first 
responders and also the communities that they serve.
  I also worked to secure $8.8 million in the Interior and Environment 
funding bill. These funds are going to be used to upgrade aging water 
treatment plants and sewer systems in McCook, Greeley, Farwell, 
Gothenburg, Genoa, Shelby, Valparaiso that were beginning to require 
really costly repairs--taxpayer dollars going home.
  These projects are going to help secure safe drinking water and 
sustainable infrastructure for residents across these counties.
  And after the EPA deemed the Santee Sioux Nation's water source ``not 
consumable,'' I secured $8.25 million to deliver safe drinking water to 
that Tribe. This is a necessity that no community should be without.
  Finally, in the Energy and Water Development bill, we had $14.6 
million so that we can restore irrigation tunnels on the Gering-Fort 
Laramie Canal. This need was identified after a catastrophic tunnel 
collapse that left 55,000 acres of farmland without reliable 
irrigation. Now this investment will protect regional economic 
stability and reduce financial pressure on local ag producers.
  These projects, they reflect what I believe Federal funding should 
do: listen, work with localities so that we can invest in practical 
needs that improve daily lives. It is imperative that elected officials 
continue to have influence over this process. We really cannot leave 
these decisions to unelected bureaucrats in Washington who don't know 
where McCook, NE, is, who don't know the issues facing the Santee Sioux 
Nation, who don't understand where Greeley is, where Gothenburg is--and 
some, probably, where Omaha or Lincoln are.
  Just as important in bringing Federal tax dollars back home, it is 
providing that tax relief to Nebraska taxpayers. Many of these projects 
would otherwise fall on our local property taxes, which are considered 
very high in the State of Nebraska. It will shift the burden onto 
families, farmers, and small businesses. So when we can fund these 
priorities with Federal dollars that Nebraskans have already sent to 
Washington, it provides a major boost for our communities, and it is 
also a shining example of responsible government.
  I am proud of the significant progress that this body has made under 
Senator Thune's leadership. We are finally restoring regular order, 
transparency, and accountability to the government funding process.
  This is a win for Nebraskans, and it is a win for all Americans.
  I yield the floor.
  The PRESIDING OFFICER. The Senator from Nebraska.


                    Department of Homeland Security

  Mr. RICKETTS. Mr. President, in the last several weeks, we have 
witnessed some terrible tragedies in Minnesota that involved law 
enforcement operations and the loss of life. We should all continue to 
pray for the families of Renee Good and Alex Pretti.
  As a former Governor, I know that when there is an officer-involved 
shooting, there is always an investigation to determine whether the 
shooting was justified, and there will, indeed, be multiple 
investigations into these shootings.
  I also know that as a former Governor and having had the State patrol 
of Nebraska report to me, that our law enforcement officers are 
dedicated professionals, women and men who put their lives on the line 
to keep us safe, and they will do a great job for us in investigating 
what could be done better.
  The Department of Homeland Security should take this opportunity to 
review its policies and procedures because of this investigation to 
determine if there are areas to improve upon.
  One of the areas I think they will define is that there could be 
better cooperation with the local law enforcement. However, this is not 
the fault of ICE or Customs and Border Protection; this is the fault of 
the mayor who is not allowing his administration to work with ICE, for 
example, to apprehend criminal illegal aliens who are in their jails 
and forcing them to go out on the streets to apprehend these folks. And 
they are not providing the sort of crowd control that would allow 
protestors to exercise their rights and keep them safe and stop them 
from interfering with law enforcement operations.
  So the Democrats are holding up the Department of Homeland Security 
bill. Ironically, because of the continuing resolution that we passed, 
we are funding ICE with more money than we would have otherwise if we 
just passed the regular Homeland Security bill because Republicans are 
working on fiscal restraint.
  Also ironically, they actually can't get at the Agency they are mad 
at. ICE is fully funded for the next 3 years because of the 
reconciliation bill we passed last year. So Democrats really can't 
impact the funding of the Agency that they are unhappy with.
  Now, they have various demands that they have with regard to this, 
and again, some of these demands are already addressed in the Homeland 
Security bill. For example, they want body cameras. There is actually 
funding for body cameras in the Homeland Security bill if the Democrats 
would join us in passing it.
  There is also funding for deescalation procedures. Presumably, 
Democrats would want that. There is also funding for an inspector 
general. Presumably, Democrats would think that was a good idea. All of 
these things that are in the Homeland Security bill, the Democrats 
would just work with Republicans to pass it, but they are not doing so.
  They have some demands, like better cooperation with local law 
enforcement. Well, that is something that we would like too. We would 
like to see it in sanctuary cities that are blocking our Federal law 
enforcement officers from apprehending illegal immigrant criminals who 
are in their jails.
  Work with us to be able to allow us to do that. That would be great--
I am sure the ICE members are saying to themselves. So that cooperation 
would be wonderful. In fact, that is the key. I see it in my home 
State, that our local law enforcement, our county sheriffs, they don't 
do ICE's job for them, but they do cooperate to be able to get criminal 
illegal aliens into the custody of ICE and also provide security to 
make sure that law enforcement is not interfered with and that 
protesters can have their ability to exercise their rights in a safe 
way.
  One of the other demands that they have is for no masks. And again, 
talking to local law enforcement in Nebraska and my own experience with 
Nebraska State Patrol, I know that typically our law enforcement 
officers wear a badge, a name, but in special operations, that is not 
always the case, that we see that masks are necessary to protect the 
identities of our law enforcement officers.
  Far-left radical people are using face recognition software or use 
that to identify law enforcement officials and then dox them. That is a 
risk. In fact, we have seen it in Nebraska. I was talking to one of my 
county sheriffs about one of his deputies who was doxed; his name and 
address, his children's names were published on the internet and even 
going so far as to

[[Page S547]]

publish his parents' names and addresses in different city. This is 
just pure intimidation.
  I know that when we have drug interdiction programs, we want our 
officers to wear masks because, again, the cartels want to intimidate 
our law enforcement officers into not doing their jobs. This is 
something we have to be worried about.
  If the left continues to villainize our law enforcement officers who 
are there to keep us safe, it will make the job less attractive. It 
will be hard for us to track the right kind of people we want to be 
able to fill those positions in law enforcement. It is absolutely 
appropriate in certain circumstances to wear a mask.
  In fact, in some operations, it is a safety issue. If we are having 
our law enforcement officers, for example, go into a residence where 
they know there is a criminal and they are using, say, an ordinance to 
do that, the mask actually helps protect them. So there are times and 
circumstances where that is appropriate.
  Certainly, protecting our law enforcement officers from malicious 
actors who want to intimidate them is important. It is a time to make 
sure we are keeping our law enforcement officers safe and making sure 
we continue to have people--brave women and men--who want to step up 
and do that job.
  One of the other things that our Democrat colleagues want is to end 
administrative warrants. A little history: Administrative warrants were 
originally passed in the Immigration and Naturalization Act of 1952, so 
they have been around for nearly 75 years. Getting away from that would 
bring our law enforcement operations with regard to illegal immigrants 
in this country to a halt. This is an important way that we actually 
get to deport the people who are here illegally.
  So that is a nonstarter. We can't slow down the system. Yet we just 
saw under the Biden administration an open border policy and 10.5 
million illegal entry attempts into the United States.
  The President has now brought those down 95 percent and, since April 
2025, has stopped releasing illegal immigrants into our country. That 
is progress. But I believe the President was hired to address the issue 
Joe Biden created. So we need to give the right tools to our law 
enforcement officers to be successful.
  I encourage my colleagues on the other side of the aisle to work with 
the White House and Senate Republicans to come up with a reasonable 
compromise based on common ground and to make sure that we are funding 
Homeland Security.
  That funding runs out Friday at midnight, and if Democrats allow this 
to happen, it won't impact ICE operations, but what it will do is 
interrupt FEMA. We just had a major winter storm on the east coast and 
parts of the South. FEMA will be interrupted if Department of Homeland 
Security is not getting funded.
  Our TSA agents who help make sure we get around the country safely 
through our airports, they will stop getting paid. That could 
potentially lead to slowdowns at airports. The Coast Guard will stop 
getting paid. Our heroes who keep us safe on our oceans and rescue us 
when we need it, these are all the things Democrats will be putting at 
risk if they don't fund Homeland Security. And, of course, any 
continuing resolution will just mean that the Democrats are funding ICE 
to a greater degree than they would otherwise.
  So, again, I encourage my Senate Democratic colleagues to work with 
the White House and Senate Republicans on a reasonable compromise. And 
one more thing, if we cannot fund Homeland Security, I urge my Senate 
Democrats to not go on all the codels they are supposed to be going on 
starting on Friday.
  We need to stay here and get it fixed. We need to get Homeland 
Security funded.
  I yield the floor.
  The PRESIDING OFFICER (Mr. Curtis). The majority leader.


                             Cloture Motion

  Mr. THUNE. Mr. President, I send a cloture motion to the desk for the 
motion to proceed to Calendar No. 311, H.R. 7147.
  The PRESIDING OFFICER. The cloture motion having been presented under 
rule XXII, the Chair directs the clerk to read the motion.
  The 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. 311, H.R. 7147, a bill making further 
     consolidated appropriations for the fiscal year ending 
     September 30, 2026, and for other purposes.
         John Thune, Chuck Grassley, Markwayne Mullin, John 
           Barrasso, Tim Sheehy, Katie Boyd Britt, Ted Cruz, Jon 
           Husted, James Lankford, Jim Banks, Mike Rounds, Pete 
           Ricketts, Susan M. Collins, Shelley Moore Capito, Bill 
           Cassidy, Kevin Cramer, Tommy Tuberville.

                          ____________________