[Congressional Record (Bound Edition), Volume 149 (2003), Part 14]
[Senate]
[Pages 19581-19582]
[From the U.S. Government Publishing Office, www.gpo.gov]




                 UNANIMOUS CONSENT REQUEST--S. RES. 200

  Mr. JOHNSON. Mr. President, I ask unanimous consent that the Senate 
proceed to the consideration of S. Res. 200 regarding the adoption of a 
conference agreement on the child tax credit; that the resolution and 
the preamble be agreed to; and that the motion to reconsider be laid on 
the table.
  Mr. DOMENICI. I object.
  Mr. JOHNSON. Mr. President, I call on Congress to pass the Lincoln 
bill which will provide immediate tax relief for 12 million children 
and our Nation's fighting men and women.
  Millions of working American families with incomes between $10,000 
and $26,000 will receive absolutely no benefit from the increase in the 
child credit that was signed into law by the President several weeks 
ago. Close to 200,000 military personnel have incomes in this range, 
and most will not qualify for the $1,000 child tax credit.
  More then 300,000 military personnel are currently serving in combat 
zones around the world. In answering the call of duty, these young men 
and women were forced to leave their families behind as they headed to 
Iraq and Afghanistan to serve their country and to help create new 
democracies. Yet this Nation's laws have failed them. Under current 
law, the children of these families are truly left behind.
  The Treasury Department will begin sending checks to taxpayers 
reflecting the increase in the child credit from $600 to $1,000 for 
2003. Yet the Children's Defense Fund estimates that 1 million children 
in military families will not be eligible for the full child credit. 
This is roughly 1 out of every 8 children of military families.
  For active duty military families, the numbers are even more 
staggering. Roughly 260,000 of the 1.4 million children of active duty 
military personnel, or nearly 1 of every 5, will not receive the $1,000 
child credit.
  Military personnel serving in combat zones in Iraq and Afghanistan 
would be particularly hard hit. Under current law, a family must make 
$10,500 to qualify for any portion of the child credit. Because combat 
zone pay does not count toward the income required, many military 
personnel who left their families behind to fight America's wars will 
themselves be left behind by this Congress.
  Congress has failed its fighting men and women. It does not matter 
how many speeches we give thanking them for their service, and 
lionizing their courage, and acclaiming their patriotism.
  The single mother whose husband has been deployed to the Middle East 
for the 50th week running cares a lot more about getting her $400 check 
than she does about hearing how much we appreciate her sacrifice.
  Frankly, it is shameful that a body willing to send our young men and 
women to war would at the same time turn a blind eye and a deaf ear to 
their families.
  The Lincoln bill, however, changes the law to ensure those military 
personnel fighting for our freedom will receive the child credit that 
is guaranteed to all other middle-income families. The Lincoln bill 
will ensure that military families get the child credit checks promised 
to our Nation's families.

[[Page 19582]]

  In contrast, the House bill will leave these families behind. For 
example: Navy Petty Officer Second Class E-5, 4 years service, married 
with two children, stationed in Iraq from December 2002 until June 
2003. He receives an annual salary of $22,842, and hazardous duty pay 
of $190 per month. Under current law, he will not see any of the 
increase in the child credit. Under the Lincoln bill, he will get the 
full $1,000 per child tax credit, an increase of $800, which his family 
will receive through a check in their mailbox.
  The Senate bill also recognizes that the latest Bush tax cut failed 
to include millions of working families, families who have jobs and 
work hard to put food on the table for their children, and that they 
deserve tax relief as well.
  Unless we pass the Lincoln bill, there is no check in the mail for 
over 6.5 million working families earning between $10,500 and $26,625; 
this means that over 12 million children will be left behind.
  Not only do we help millions of children, but we pay for every penny 
by shutting down corporate tax loopholes.
  For all these reasons, I call on the Senate to express its deep 
commitment to working together for this Nation's fighting men and 
women, this Nation's working men and women, and all of their children, 
and ask that: 1, the committee of conference between the Senate and 
House of Representatives on H.R. 1308 should agree to a conference 
report before the August recess; 2, any conference report on H.R. 1308 
should contain the provisions in the Senate Amendment to H.R. 1308 
concerning the refundability of the child tax credit; 3, any conference 
report on H.R. 1308 should contain the provisions in the Senate 
amendment to H.R. 1308 concerning the availability of the child tax 
credit for military families; 4, any conference report on H.R. 1308 
should contain the provision in the Armed Forces Tax Fairness Act of 
2003; and 5, any conference report on H.R. 1308 should contain 
provisions to fully offset its cost.
  It is my hope that this resolution will be taken up promptly and that 
we will emerge from conference with the House in a timely fashion so 
that we may honor the families of our fighting men and women in a very 
real way with more than platitudes, more than salutes, more than just 
honors, but by including their kids and their families in the same kind 
of tax credit that other American families receive.
  I yield the floor.
  The PRESIDING OFFICER. The Senator from Alaska is recognized.
  Mr. STEVENS. Mr. President, I ask unanimous consent to speak as in 
morning business on a subject of great urgency. I do not know how much 
time it will take. Senator Burns will join me in a moment.
  The PRESIDING OFFICER. Without objection, it is so ordered.

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