Benjamin Cardin

Mr. CARDIN

Mr. CARDIN. Mr. Chairman, I move to strike the requisite number of words, and I rise in support of the Taylor amendment. I was listening very closely to my colleague from Pennsylvania. He has not assured me of the concerns that I have on some very important environmental issues affecting my State. One issue that has been particularly important to the people of this region has been the work that we have done in trying to reclaim the Chesapeake Bay. The Chesapeake Bay has been the work of many States. The State of Pennsylvania, the State of Virginia, the State of Maryland, and the District of Columbia have all been involved in efforts to try to reclaim the water quality of the Chesapeake Bay. It has involved local governments, it has involved the private sector. There is a lot of cooperation. But with this legislation, we run the risk of stepping backwards in our efforts to reclaim the bay and all of the work that we have done. Let me just give an example. The nutrient level in the bay is one of our major problems. Water treatment facility plants directly affect the nutrient level in the bay. The Susquehanna River is a major tributary to the Chesapeake Bay. Unless we have controls on water treatment that affect the Susquehanna, the work that is done by Maryland could be negated. It is only reasonable that we have certain national standards as it relates to multiple jurisdictional waters, such as the bay. The bay is absolutely critical to the economic life of my State of Maryland, and it is extremely important to the quality of life of the people who live in this region. I would hope that my colleagues would not want to do anything that would jeopardize the progress that we have made through sacrificing on land use, on fishing in the bay in order to try and bring back the quality of the bay. Let us not make a mistake. Let us support the Taylor amendment.

Mr. CARDIN

Mr. CARDIN. Mr. Speaker, today I am introducing the Church Retirement Benefits Simplification Act of 1995. I am pleased to have Representative Shaw of Florida join me as an original cosponsor of this legislation. The Church Retirement Benefits Simplification Act, which has in past Congresses had nearly 100 cosponsors, will simplify the rules in the Internal Revenue Code which apply to retirement plans sponsored by our country's religious denominations. The centerpiece of the legislation is a proposed new section 401A of the Tax Code which would bring together in one place and clarify tax rules governing church retirement plans. By providing a separate code section which sets forth these rules as they apply to religious denominations, the bill will remove a great source of confusion and complexity. The relief provided by the bill applies to churches and to church ministry organizations, but not to church-related hospitals and universities. The bill will extend relief already provided to churches which maintain 403(b) plans to churches and church ministry organizations which offer plans under section 401A. In the Tax Reform Act of 1986, Congress exempted churches with 403(b) plans from coverage and related rules. It is time to provide the same treatment to churches with 401(a) plans and remove the disparity we created then. The need for this legislation stems from the fundamental differences between churches and the secular business organizations to which the coverage and related rules are primarily designed to apply. Churches and church ministry organizations are tax exempt. They therefore lack the incentive private sector employers have to maximize tax deductible employee benefit payments. A related point is that the coverage and related rules are designed to limit the amount of income highly compensated employees can be paid on a tax-deferred basis. According to the 1994 Church Pensions Conference, however, ministers' salaries averaged just over $33,000. These modest salary levels leave little cause for concern about the dangers nondiscrimination testing is designed to prevent. While some provisions of the Tax Code have no meaningful application for church plans, other requirements of the Tax Code are directly at odds with the theology and polity of particular denominations. While some denominations are hierarchical, others include many small, independent churches which have neither the personnel nor the resources to deal with complex compliance requirements. By exempting churches and church ministry organizations from coverage and related rules, this legislation will permit them to devote their resources to fulfilling their spiritual and community-oriented missions.

Mr. CARDIN

Mr. CARDIN. Mr. Speaker, I rise today to welcome the Honorable Franklin A. Sonn as the new Ambassador from South Africa to the United States. On Thursday, January 12, 1995, Ambassador Sonn, in his first major U.S. speech, will address the Beth Tfiloh Congregation in Baltimore. Ambassador Sonn, a leading South African educator and businessman who was appointed by President Nelson Mandela, is interested in promoting greater opportunities for partnerships between the United States and South Africa. I believe it is vital that the United States continue to offer economic development opportunities for South African and United States businesses. Without economic stability, President Mandela will have great difficulty in accomplishing his goal of building a new future for all South Africans. South Africa and President Mandela have made enormous strides in focusing on human rights issues and the economic needs of South Africans. Ambassador Sonn will discuss President Mandela's plans for a new South Africa, including housing, education, economic development, and racial harmony. This address is being coordinated by the International Commission of Community and Volunteer Services of B'nai B'rith in cooperation with the black and Jewish organization the BLEWS. I hope that my colleagues also join my fellow Baltimoreans and me in welcoming Ambassador Sonn and in extending best wishes to him as he begins his assignment in the United States.

Mr. CARDIN

Mr. CARDIN. Mr. Speaker, I rise today to pay tribute to Peter Hammen, who today is being sworn in as a member of the Maryland House of Delegates from the 46th Legislative District. Peter has worked as a legislative aide in my Baltimore district office for almost 5 years and has been an invaluable resource in keeping me informed about community issues. Peter is a fixture in East Baltimore. He was born and raised in Baltimore City and is a graduate of Archbishop Curley High School. He has served as president of St. Gerard Young Men's Association. He has worked with children through his volunteer efforts, serving as a volunteer swim instructor for the YMCA, and coaching the Highlandtown Exchange Little League. Peter, who has a bachelor of science in criminal justice and a master's in public administration from the University of Baltimore, was elected to the House of Delegates in the 1994 election by a very substantial margin. He is hard-working, industrious, dedicated, and effective and he will make an outstanding legislator. Peter, a member of the Nature Conservancy, has participated in efforts to clean up the Chesapeake Bay. In Peter's assignment to the Environmental Matters Committee, he will bring a wealth of knowledge about the legislative process and about environmental issues. There is no doubt in my mind that Peter will be a tremendous asset in making Baltimore and Maryland a better place to live. It is with pride and pleasure that I commend Peter Hammen for his ability and commitment to public service. While my loss is the House of Delegates gain, I want to wish him the best as he takes his place as a legislator. I hope that my colleagues will join me in congratulating Peter and in extending best wishes to him as he begins his career as a public servant.

Mr. CARDIN

Mr. CARDIN. Mr. Speaker, let me express my disappointment with section 201 of the bill that is before us, where a partisan Chief Administrative Officer will replace a nonpartisan Chief Administrative Officer will replace a nonpartisan Director of Financial and Non- Legislative Services. Many of us on both sides of the aisle have been working for less partisanism, particularly in the administration of the House of Representatives. It was the Republicans who worked with us to develop the Director of Financial and Non-Legislative Services, being approved by both the majority and minority, reporting to a committee composed of equal numbers of Democrats and Republicans. What happens under this particular bill? That office is abolished and replaced with a partisan Chief Administrative Officer. A few months ago the Republicans favored bipartisanism in administration to avoid the abuse of power by any one party. Now, just a few months later, we see a complete reversal. What a missed opportunity to advance bipartisanism.