[Congressional Record (Bound Edition), Volume 149 (2003), Part 17]
[House]
[Pages 23847-23848]
[From the U.S. Government Publishing Office, www.gpo.gov]




               H.R. 693, REPEALING TAX ON DEATH GRATUITY

  The SPEAKER pro tempore. Under a previous order of the House, the 
gentleman from North Carolina (Mr. Jones) is recognized for 5 minutes.

[[Page 23848]]


  Mr. JONES of North Carolina. Madam Speaker, I am on the floor again. 
I come to the floor about once a week to talk about a bill, H.R. 693, 
to repeal the tax on the death gratuity.
  The history of this is that in 1991 the United States Congress 
enacted legislation that created going from $3,000 to $6,000 the death 
gratuity. The death gratuity is a payment to the families who have lost 
a loved one in uniform, whether they be training or they be in war.
  A couple of years ago I heard about this tax; and I thought about how 
unfair, how unacceptable that any family who has given a loved one in 
uniform for this country should have to pay a tax on a very small 
amount of money known as the death gratuity of $6,000. A year ago I 
introduced a bill that would take care of this tax and remove it. It 
was put in a larger package by the House leadership, which I 
appreciated, and sent over to the other body; but they did not act on 
the legislation. So we went another year that families who lost loved 
ones paid a tax on their gift of that loved one to this Nation and for 
freedom.
  Again this year, Madam Speaker, we sent a bigger bill over with this 
language in it that would repeal the tax, but the other body will not 
take it up. And I want to give some examples of this, Madam Speaker.
  From September 2001 through December 2001, 292 families in America 
had to pay a tax on their gift, that gift being a family member in 
uniform. In the year 2002, 1,007 families had to pay Uncle Sam for 
their gift of their loved one in uniform who died fighting for freedom. 
Already this year it is over 300. I do not know what the total will be 
when we reach December 31.
  Madam Speaker, let me show a photograph of a young man who is 6 years 
old. His name is Tyler Jordan. Tyler is holding the American flag under 
his arm as he is looking at his daddy's casket. Tyler's father was a 
gunnery sergeant named Phillip Jordan, who was killed in Iraq fighting 
for freedom.

                              {time}  1645

  I look at this little boy, I saw it in the newspaper and it struck me 
so personally, I decided to try to get a copy of this young boy's face. 
Tyler's mother is going to get a bill from Uncle Sam, is not giving 
your daddy enough without receiving a tax from Uncle Sam on a small 
amount of money, $6,000, the death gratuity.
  I want to read an e-mail from a father who e-mailed me last week. 
``Dear Representative Jones, Thank you for your support of H.R. 693. 
Our son, Sergeant Jacob Frazier, was killed in action on March 29, 
2003, in Afghanistan. Upon being told we would be taxed on a portion of 
the $6,000 benefit, I was shocked and insulted. My son was not married, 
but I am sure there are numerous young widows who do not need another 
complication in their life.
  ``Our country should not add to their burden with additional 
taxation. Let me know if there is anything I can do to help you in 
Illinois to get this bill passed. Speaker Hastert is my Congressman, 
and I would be happy to get in touch with him.''
  Madam Speaker, I am asking the House leadership to please bring to 
the floor H.R. 693 as a stand-alone bill and let us send it to the 
other body. The photographs behind me are a few of the faces of young 
men and one woman who have died fighting for Afghanistan in Iraq. I 
have written to the President of the United States and the Speaker of 
the House of Representatives, and I am calling on Republicans and 
Democrats. This is an issue of morality. It is the right thing to do to 
say to the families who have given their loved ones, you do not owe us 
a tax.
  Madam Speaker, I thank God for the gift of our men and women in 
uniform. I ask God to please bless them. Those who have lost loved ones 
I ask God to please hold in his arms and comfort those who have given 
their loved ones for freedom.
  Let us pass this legislation before we leave in November. Let us not 
ask Tyler Jordan and his mother to pay a tax on the gift of his father 
and her husband.
  God bless America.

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