[Congressional Record (Bound Edition), Volume 149 (2003), Part 19]
[House]
[Page 26003]
[From the U.S. Government Publishing Office, www.gpo.gov]




             SUPPORTING THE FALLEN PATRIOTS TAX RELIEF ACT

  The SPEAKER pro tempore. Under a previous order of the House, the 
gentlewoman from Indiana (Ms. Carson) is recognized for 5 minutes.
  Ms. CARSON of Indiana. Mr. Speaker, I do not want to be redundant in 
terms of the eloquence of my predecessor, the gentleman from 
Massachusetts (Mr. McGovern), and what he has already so adequately 
articulated, but I rise in support of what was initially the McGovern 
bill, referred to as the Fallen Patriots Tax Relief Act, and I will 
support, of course, the Renzi bill, which I understand will be 
considered on the floor tomorrow, also known as the Fallen Patriots Tax 
Relief Bill.
  Mr. Speaker, I want to commend the gentleman from Massachusetts (Mr. 
McGovern) for bringing this subject matter to the ears and eyes of 
America, and particularly to the House of Representatives, which has 
responsibility for its passage. The bill will increase the military 
benefit to $12,000 and make it tax exempt, an idea certainly that is 
long overdue in terms of its implementation.
  We cannot be concerned about the cost of the bill. I have been 
reading the CQ reports and other analyses of what this bill will 
eventually cost, particularly that section that suggests that it go 
back retroactively to September 11, 2001 and provide exemption for 
those who were in the service at that time forward.
  Currently 340 American military personnel have lost their lives in 
Operation Iraqi Freedom, and 92 in Operation Enduring Freedom in 
Afghanistan and in the Philippines. While an examination of the bill 
shows it does in fact impose a great cost on the American people, the 
cost of the lives cannot be measured in terms of dollars.
  The death tax gratuity payment of $6,000, of which $3,000 is taxable, 
is proposed to be increased to $12,000 in terms of the gratuity 
payment, and the entire amount would be tax-free, which is, of course, 
no less than right. The deceased's surviving spouse, parents, children, 
brothers and sisters should not have to worry about running afoul of 
the IRS because their loved one just lost their life in the line of 
duty. The bill also extends the filing deadline for income tax 
purposes, an idea, of course, whose time has come and passed.
  I want to commend the authors of both bills for bringing this very 
needed legislation to the House, Mr. Speaker, and also the fact that it 
provides the National Guard and Reserve members an above-the-line tax 
deduction for overnight transportation, meals and lodging expenses for 
those who travel more than 100 miles.

                              {time}  2045

  The National Guard is indeed a vital aspect of our military operation 
of this Nation and should be treated with respect and with the kind of 
exemptions that they so rightly deserve.
  I understand that the bill also, Mr. Speaker, eliminates the 
qualifying 5-year period from capital gains on the sale of the 
residence while the taxpayer or taxpayer's spouse serves on qualified 
official extended duty as a member of the Armed Forces or the foreign 
services.
  Again, Mr. Speaker, I am proud that the House of Representatives has 
come to this point to rectify an injustice that has existed in law 
insofar as it has affected the military men and women who serve and who 
sacrifice and so many of them who lose their lives as a result of 
preserving the freedom of this Nation. I support the legislation, and I 
encourage Members of the House to do likewise.

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