[Congressional Record (Bound Edition), Volume 153 (2007), Part 23]
[Senate]
[Pages 31999-32002]
[From the U.S. Government Publishing Office, www.gpo.gov]




          TEMPORARY TAX RELIEF ACT OF 2007--MOTION TO PROCEED

  Mr. REID. Mr. President, the American people are about to see what 
the Democrats have tried to do all year and what we have been prevented 
from doing all year because of the obstructionism of the Republicans.
  President Bush is out giving speeches that we have to do AMT. We have 
to take care of that. He is giving speeches all over the country. He 
gives press conferences talking about why we aren't doing AMT. 
Everybody watch. Here is why we aren't doing AMT. They do not want us 
to do it. They want, at the end of the year, to say: Look, the 
Democrats are not doing AMT. Everyone should understand we are not 
doing it because the Republicans, all 49 of them, backed by President 
Bush, don't want us to do it.
  Mr. President, we have offered them a proposal. We will have a vote 
with a 60-vote margin on them all--on the bill the House has passed. 
The bill has passed. The bill passed by the House fully funds AMT. They 
won't let us vote on that. So I say: OK, let's vote on Senator Lott's 
proposal, which just eliminates AMT. And then I say: Let's work on the 
proposal we have from the

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Finance Committee that has come from Senator Baucus and Senator 
Grassley which has some extenders in it that we need to complete this 
year and then doesn't pay for the AMT. The Republicans don't want the 
AMT paid for. How much more fair could we be? We are giving them a vote 
on virtually everything dealing with AMT. But, no, they won't do that. 
It is the way it has been going all year long. We can't do the farm 
bill. We can't do anything around here, Mr. President. That is why we 
have had to file cloture 56 times. They have objected even to bills 
they agree with just to eat up time around here.
  So I am not going to ask consent to move, as we have previously. I 
gave the Republican leader a proposal earlier today, as I have in the 
past, to do just as I have outlined, covering every possible facet of 
AMT--60 votes on all of them. But, no, no votes on any of them. So now 
I am left with no alternative but to file cloture on the only measure 
dealing with AMT that is now before this body.
  For the life of me, I don't understand what they are trying to 
accomplish. What I have heard recently, in the last hour or so, is that 
now what they want to do is--we have certain tax provisions that are 
expiring in 2011--they want to vote on those. Now, that is 3 or 4 years 
away, and we have something that is expiring in a matter of weeks. How 
do those things tie together? They do not.
  This is an effort to thwart the progress of our slim majority, 51 to 
49. The Republicans want to go around saying the Democrats aren't doing 
the work of this country. Well, we have a long list of accomplishments 
we are very proud of, but also the American people understand that we 
are agents of change and the Republicans are agents of the status quo. 
That is what this is all about. They want things to stay the way they 
have been, and we want to change things, and not only in Iraq. We don't 
have another longstanding debate on that. We want to change the course 
in Iraq, and we want to change course in the way this country has been 
headed for the last 7 years--into the economic doldrums. And here 
today, what we want to do is finish a part of what we believe is an 
obligation to this country, and that is to make sure that when the 
first of the year rolls around, 19 million Americans don't have a tax 
increase. Everyone within the sound of my voice should understand, if 
that comes to be, it can go to 16th and Pennsylvania Avenue because 
that is what President Bush--he is the man who is pulling the strings 
on the 49 puppets he has here in the Senate. That is too bad for the 
country.
  I move to proceed to H.R. 3996. There is a cloture motion at the 
desk. I ask the clerk to report it.


                             Cloture Motion

  The PRESIDING OFFICER. The motion having been filed under rule XXII, 
the clerk will report the motion to invoke cloture.
  The assistant 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. 487, H.R. 3996, the AMT tax bill.
         Harry Reid, Dick Durbin, Patty Murray, Max Baucus, Jay 
           Rockefeller, Patrick Leahy, Daniel K. Inouye, Herb 
           Kohl, Benjamin L. Cardin, Jeff Bingaman, Ted Kennedy, 
           Carl Levin, B.A. Mikulski, Barbara Boxer, Debbie 
           Stabenow, Maria Cantwell, Bill Nelson.

  Mr. McCONNELL. Mr. President, reserving the right to object, and I 
will be.
  Has the Senator not asked consent to go to the House-passed bill?
  Mr. REID. No, I said I wouldn't do that. I am sorry if there was some 
confusion. I said I was not going to do that. I had been told by the 
staff that there would be an objection, so I indicated I was not going 
to do that. I apologize to my friend.
  Mr. McCONNELL. May I ask the Parliamentarian, what is the state of 
play? On what was cloture just filed?
  The PRESIDING OFFICER. The motion to proceed to H.R. 3996 was made, 
and the motion to invoke cloture was filed on that.
  The Republican leader is recognized.
  Mr. McCONNELL. Mr. President, I think we all can agree we should fix 
the AMT. We should have done it much earlier this year. Shortly, I am 
going to present a unanimous consent agreement based on a very simple 
proposition: Our time is running short; therefore, we should start the 
debate with the areas of broadest agreement and work from there.
  So what can we all agree upon? We agree it is past time for Congress 
to act to ensure that 23 million American families do not face a major 
tax increase this year. While my side of the aisle believes we should 
permanently repeal the AMT, we are also prepared to ensure that middle-
income Americans get tax relief this year.
  We agree tax extenders are important to small business, to parents 
paying college tuition for their children, to teachers who buy 
classroom supplies with their own money. These issues are not 
controversial, and I believe a majority of the Senate supports them.
  However, there is an area of strong disagreement. We disagree with 
the proposition that taxes must be permanently raised in order to 
extend current tax policy. By patching the AMT and extending other 
expiring provisions, we are simply maintaining the status quo on tax 
policy. Why should some taxpayers be harmed when no single taxpayer 
will enjoy increased benefits?
  So I recommend that we begin where there is a consensus--the AMT 
patch and tax extenders. We should require the controversial 
provisions, those raising revenues, be subject to 60 votes. In 
addition, my side of the aisle would like an opportunity for votes on 
our vision for tax relief and AMT reform, all of which we understand 
would be subject to 60 votes. Anything left at the end of the process 
would also be subject to 60 votes.
  This would be a fair process for the short amount of time we have 
been given on this bill. Let's not tie up the Senate over 
disagreements; rather, we should build from areas of broadest 
consensus.
  I do not anticipate the majority leader agreeing to the unanimous 
consent that I am going to now propound. I want to make sure he is 
engaged before I do that. Or maybe the chairman of the committee?
  Mr. BAUCUS. The leader mentioned to me he had an urgent meeting he 
had to attend. It is up to the leader if he wants to propound his 
consent now or later.
  Mr. McCONNELL. I thank the Senator from Montana. I gather he is 
saying he will take care of the consent for their side? I thank the 
Senator from Montana.
  I ask unanimous consent at a time to be determined by the majority 
leader, after consultation with the Republican leader, the Senate 
proceed to consideration of H.R. 3996, the House-passed AMT bill, and 
it be considered under the following limitations: There be 1 hour of 
debate on the bill, equally divided between the 2 leaders or their 
designees, followed by a vote on a motion to invoke cloture on the 
bill; provided further, that if cloture is not invoked, then the only 
amendments in order to the bill be the following, and be offered in the 
following order: A substitute amendment to be offered by Senator 
McConnell or his designee, which is to be an unoffset AMT extension and 
an unoffset extenders package; a Baucus or designee first-degree 
amendment to the McConnell substitute which is to be a set of offsets 
for the extender package; a Sessions amendment related to AMT and 
exemptions; an Ensign amendment which is an AMT repeal and extends 
other expiring provisions; a DeMint amendment which relates to AMT and 
flat tax; provided further, that there be an additional 2 hours for 
debate on the bill, equally divided between the 2 leaders or their 
designees; that there be a time limitation of 2 hours for debate on 
each amendment equally divided in the usual form, provided that each 
amendment would require 60 votes in the affirmative for adoption and 
that each amendment that does not require 60 votes then be withdrawn; I 
further ask

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that, notwithstanding the adoption of any substitute amendment, the 
other amendments be in order, and finally that following the 
consideration of the above amendments, 60 votes be required for passage 
of the bill as amended, if amended.
  The PRESIDING OFFICER. Is there objection?
  The Senator from Montana.
  Mr. BAUCUS. Mr. President, this is a very interesting proposal. I 
think it is constructive. Now the Senate is engaging on this issue. At 
an earlier point, a couple or 3 weeks ago, the leader propounded a 
consent on this subject, and it was objected to and the Senate took no 
action. But here the distinguished minority leader is suggesting a 
process. He is suggesting a way, perhaps, to resolve this question. I 
think the basic implication of his suggestion is that we must and 
should very definitely pass legislation this year that prevents about 
19 million Americans from paying the alternative minimum tax for tax 
year 2007 when they fill out their tax returns next year.
  There are provisions which are interesting, which I have not seen 
until this moment--I daresay which I think the leader has not seen 
until this moment--which have to be worked out before I think there can 
be an agreement. But there may be something here, the beginnings of 
something so that we can work out an accommodation. I very much hope 
that is the case.
  Over the next hours and day or two perhaps we can find a way to reach 
an agreement on what the procedure should be, what amendment will be 
offered by whom, et cetera.
  I again thank the distinguished minority leader, but on behalf of the 
leader, on behalf of Senator Reid, I must object.
  The PRESIDING OFFICER. Objection is heard. The Republican leader.
  Mr. McCONNELL. Mr. President, I thank my friend from Montana. We will 
continue discussions in the hope we can get a result that is mutually 
satisfactory to virtually all the Members of the Senate in the very 
near future.
  I yield the floor.
  Mr. BAUCUS. Mr. President, I suggest the absence of a quorum.
  The PRESIDING OFFICER. The clerk will call the roll.
  The assistant legislative clerk proceeded to call the roll.
  Mr. BAUCUS. Mr. President, I ask unanimous consent the order for the 
quorum call be rescinded.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  Mr. BAUCUS. Mr. President, I underline the urgency of curing this 
alternative minimum tax problem and also underline how strongly the 
Senators on this side of the aisle are attempting to get that 
legislation passed as soon as possible. We tried, on this side, to get 
AMT legislation up before the Senate and passed so that American 
taxpayers will not have to pay it. That was objected to by the other 
side. We made many attempts. There were many suggestions by the 
majority leader to bring up legislation to prevent the alternative 
minimum tax from going into effect. They were all objected to by the 
other side. We are here again trying to get resolution.
  The leader filed cloture on the House-passed bill so we can get a 
vote on the issue in an attempt to move the issue forward. I commend 
him for that. Again it was, in a sense, objected to by the other side 
because they offered just now a package which is somewhat in the right 
direction but also has complications in it which raise questions to the 
degree we can fully get AMT passed. But I want to underline the 
importance of this body passing legislation to prevent the alternative 
minimum tax from affecting about 19 million Americans. We all know this 
is a pernicious tax, it is a stealth tax. It was not intended to have 
this effect on so many middle-income Americans. Unfortunately, it has 
this effect because when it was enacted years ago it was not indexed, 
and each year more and more American taxpayers have to pay the 
alternative minimum tax. Soon we will get very much to the point where 
most Americans--I will not say most, but a vast number of Americans 
will have to pay the alternative minimum tax, and that is not what we 
want. We did not intend that. We are trying to get it solved.
  There is another issue, and that is this: The IRS has sent the 2007 
tax forms to the printer. They were sent to the printer on November 16. 
So each day that we dally here, each day the Congress does not correct 
this problem, it means it costs the Government more money to correct 
the forms, to correct the programs that it has to utilize when paying 
taxes online, whether it is various providers--it is the wrong way to 
do business.
  It means a lot more frustration for taxpayers. Just think, if you are 
a taxpayer and you are beginning to figure out what your income tax is 
going to be, and suddenly out of the blue, Congress does not change 
this AMT, it causes huge problems. Just think of the withholding 
provisions. Americans have a certain amount of dollars withheld from 
their income as taxes every year, from every paycheck, for example. The 
calculation assumes the AMT, pretty soon, if it is not corrected--
assume AMT will be corrected. If it is corrected, those changes have to 
be made on the taxpayers when they withhold.
  I hope, again, we get this done. Senator Grassley, the ranking member 
of the committee, and I have offered a proposal. We have a package we 
agree on, Senator Grassley and I, to take up and pass legislation which 
says: OK, nobody has to pay AMT in 2007 who didn't pay it in the 
previous year. That is the tax year 2007. We are providing it doesn't 
have to be paid for. That is a big step. But I say that because it is 
my judgment that because the President--because Republicans so 
adamantly said it cannot be paid for, and because we need 60 votes, 
that it will not be paid for. That is just a judgment I made. I suggest 
we bring up legislation, pass an AMT patch for 1 year, and also include 
the extender provisions which will be paid for.
  That is where we are going to end up. Everybody knows that is where 
we are going to end up. If that is where we are going to end up, let's 
just do it, not go through this kabuki here, these games, not use this 
as leverage to offer amendments that are going nowhere and will never 
be enacted, that are just political. But we are unfortunately in a 
position where we are not yet free to pass legislation that we know at 
some point we are going to end up with; that is, AMT not being paid for 
and all the extenders paid for.
  I again underline how much we on this side of the aisle are trying to 
get the AMT passed. Up to this point we are being blocked by the other 
side. We are going to keep trying. The earlier we get this passed the 
better because the forms can be sent out more quickly, the computer 
programs changed more quickly, and we are going to keep at it because 
it is the right thing to do. And, second, we are going to do it anyway. 
If it is the right thing to do and we are going to do it anyway, why 
don't we do it now?
  Mr. President, I yield the floor, and I suggest the absence of a 
quorum.
  The PRESIDING OFFICER. The clerk will call the roll.
  The assistant legislative clerk proceeded to call the roll.
  Mr. CASEY. Mr. President, I ask unanimous consent that the order for 
the quorum call be rescinded.
  The PRESIDING OFFICER (Mr. Cardin.) Without objection, it is so 
ordered.
  (The remarks of Mr. Casey pertaining to the introduction of S. 2407 
are printed in today's Record under ``Statements on Introduced Bills 
and Joint Resolutions.'')
  Mr. CASEY. Mr. President, I yield the floor and suggest the absence 
of a quorum.
  The PRESIDING OFFICER. The clerk will call the roll of the Senate.
  The legislative clerk proceeded to call the roll.
  Mr. DORGAN. Mr. President, I ask unanimous consent that the order for 
the quorum call be rescinded.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The Senator from North Dakota is recognized.

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