[Congressional Record (Bound Edition), Volume 155 (2009), Part 23]
[Extensions of Remarks]
[Page 31356]
[From the U.S. Government Publishing Office, www.gpo.gov]




          INTRODUCING THE COMMON SENSE TAX RELIEF ACT OF 2009

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                      HON. RODNEY P. FRELINGHUYSEN

                             of new jersey

                    in the house of representatives

                      Thursday, December 10, 2009

  Mr. FRELINGHUYSEN. Madam Speaker, I rise today to offer legislation 
to address the needs of Americans across the country who have been 
unnecessarily burdened by taxes, entitled ``The Common Sense Tax Relief 
Act of 2009.''
  As you all are well aware, Americans are extremely concerned with the 
current state of the economy and they are looking to their government 
to foster an economic environment that promotes growth.
  At a time when Congress is considering health care and energy bills 
that will significantly raise taxes on all Americans, we must be 
cognizant of the fact that overall tax bills keep rising.
  Over the past year, unprecedented spending on government programs 
through the so- called ``stimulus bill'' and the bloated Omnibus 
Appropriations Act of 2009 has produced, at best, modest signs of 
recovery.
  Americans have felt a great deal of uncertainty as their jobs remain 
in jeopardy and they are unsure as to what additional financial burden 
will be levied upon them by the federal government.
  I represent a state that currently has the highest tax burden in the 
nation, and to add insult to injury, New Jersey receives the least 
amount of federal dollars back from Washington per taxpayer.
  Every weekend that I am back in my district, I hear from constituents 
who have had enough with being taxed by a government that has made no 
effort to follow these constituents lead in getting their financial 
houses in order.
  For this reason, I have offered the Common Sense Tax Relief Act of 
2009. This legislation seeks to make permanent several widely supported 
tax credits that will directly benefit families and small businesses 
seeking relief, clarity and certainly in their financial planning.
  To assist families, this bill will make permanent the child tax 
credit and the marriage penalty relief tax credit. To assist in the 
advancement of education, this bill will make permanent the teacher tax 
deduction, and the tuition deduction. And to assist small business and 
families seeking to plan their financial futures, the bill makes 
permanent the current capital gains and dividends tax rates and 
eliminates the ``death tax.''
  Madam Speaker, I urge the immediate consideration of this important 
legislation that will help propel our economy forward and provide 
significant relief to all of our constituents.

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