[Congressional Record (Bound Edition), Volume 148 (2002), Part 1]
[House]
[Page 761]
[From the U.S. Government Publishing Office, www.gpo.gov]




                  ALTERNATIVE MINIMUM TAX (AMT) REPEAL

  (Mr. GARY G. MILLER of California asked and was given permission to 
address the House for 1 minute and to revise and extend his remarks.)
  Mr. GARY G. MILLER of California. Mr. Speaker, I have here the 
National Taxpayer Advocate's Annual Report to Congress.
  As my colleagues well know, the National Taxpayer Advocate is an 
independent agent within the IRS that helps our constituents resolve 
their tax problems. It should interest Members of this body that the 
very agent within the IRS tasked with helping our constituents has 
suggested that we abolish the alternative minimum tax.
  As my colleagues well know, the AMT was the subject of considerable 
debate when this body voted to pass not one but two stimulus bills. As 
I recall, my colleagues on the other side of the aisle complained that 
eliminating the AMT would only help the wealthy.
  I ask my colleagues to consider that a mother of five who earned 
$45,000 in 2000 had to pay $1,850 in AMT alone. That is a lot of money. 
I find it disconcerting that Members of this body would oppose 
commonsense tax reform that would help the economy and really help 
their constituency.
  I do not take any word from anybody, and I do not expect Members to 
accept my words, Mr. Speaker, but read this report for yourself. Unless 
the opponents of the AMT are prepared to call the National Taxpayer 
Advocate the handmaiden of the wealthy, then I think it is time that we 
heed the Tax Advocate's recommendations and eliminate the AMT.

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