Mac Collins

Mr. COLLINS

Mr. COLLINS. Madam Speaker, I have the privilege to sit on the Ways and Means Committee here in Congress with Sam Johnson. I consider him to be my friend. More than that. He is a true American Hero. You see, Sam Johnson was an F-4 Fighter-Bomber pilot in Vietnam. Sam was shot down and captured by the North Vietnamese in 1966. For the next 7 and a-half years he was a prisoner of war in what the POW's referred to as Alcatraz. This was a prison for the strongest willed of American prisoners of war. A place where the Vietcong would try to break the will of those who stood against it. For three years of his time, Sam was in solitary confinement. Other than the frequent times when the enemy took him and brutally tortured him, he never had any contact with another human being for that entire time. To communicate with one another, the prisoners developed a system of taps with their fingers on the walls and floors of their cells. This allowed them to provide each other their names and ranks so that if one of them should escape or be released, they would be able to tell American intelligence who was alive and in what prison they were being housed. While in Alcatraz, Sam met another pilot. This pilot was also in the camp for 7 and a-half years, three of which were spent in solitary confinement. Colonel Jeremiah Denton also endured years of torture, abuse, degradation, untreated injuries, malnutrition, years of separation from his wife and family, and conditions that most human beings would consider impossible to survive. Both of these men were in Vietnam to serve their country. To fight for American interests and to bring democracy to an oppressed people. While some back home were protesting the war, these men didn't let that influence their mission. They were heroes who stood strong, never renouncing their nation. They always supported the United States throughout. During an interview with the media during his imprisonment, Denton was asked about his support of U.S. policy concerning the war. He replied: ``I don't know what is happening now in Vietnam, because the only news sources I have are North Vietnamese, but whatever the position of my government is, I believe in it, I support it, and I will support it as long as I live.'' When the prisoners were released in 1973, they were flown to Clark Field in the Philippines before being flown home. President Ronald Reagan summarized that moment best in his State of The Union Address before Congress in 1982: He said, ``We don't have to turn to our history books for heroes. They are all around us. One who sits among you here tonight epitomized that heroism at the end of the longest imprisonment ever inflicted on men of our armed forces. Who will ever forget that night when we waited for the television to bring us the scene of that first plane landing at Clark Field in the Philippines--bringing our POWs home. The plane door opened and Jeremiah Denton came slowly down the ramp. He caught sight of our flag, saluted, and said, `God Bless America,' then thanked us for bringing him home.'' As the senior officer on the plane, Denton was asked to go to the mircrophone and say a few words. What he said that day fully captures that American spirit which so motivates young men and women to serve their country. ``We are honored to have had the opportunity to serve our country under difficult circumstances. We are profoundly grateful to our Commander-in-Chief and to our Nation for this day. God bless America.'' It is no wonder to me that the American people elected Jeremiah Denton to the United States Senate, and Sam Johnson to the United States House of Representatives. But their story is repeated countless times in the thousands of American prisoners of war who returned home after that long conflict and after other wars and conflicts throughout the years. It is repeated in every voice of every serviceman and woman who takes an oath to support and defend the Constitution of the United States. It is echoed in every snap of the American flag as it flaps in the wind, and seen meandering through the rows of crosses in every military cemetery in which American soldiers, sailors, airmen, and Marines are buried. You see, America has never been an oppressor nation. Each time troops have been sent to battle, it has been to carry on the ideals of freedom and liberty. Each free breath we take, every moment we live without oppression makes that sacrifice worthwhile. Yes, serving your country can be hard. Just ask Sam Johnson and Jeremiah Denton. But if it was easy, everyone would do it. It is the fact that it is hard that makes it worth doing. Since the fall of Saigon in 1975, we have failed to locate 1,948 Americans in Vietnam, including 38 civilians. It is our duty, as a nation, and as a Congress, to continue pursuing every available avenue, until we have located and brought home every one of our service personnel from Vietnam. One veteran we were able to bring home after many years summed up this duty best before he disappeared in 1970. Major Michael O'Donnell, who flew many rescue missions in his helicopter while in Vietnam, expressed it this way. ``If you are able, save for them a place inside of you and save one backward glance when you are leaving for the places they can no longer go. Be not ashamed to say you loved them, though you may or may not have always. Take what they have left and what they have taught you with their dying and keep it with your own. And in that time when men decide and feel safe to call the war insane, take one moment to embrace those gentle heroes you left behind.'' After many years, Major O'Donnell's remains were finally returned home in 1995 and positively identified in 2001. It is my hope that some day, we can say that every one of our men and women who have served their nation has finally come home. Madam Speaker: It is my honor to stand on this floor today and express my profound gratitude for the service of our men and women in our armed forces. Their commitment and sacrifice are the ultimate price for our security and liberty. It is my prayer that every one of them would come home to us healthy and safe. It is my commitment that if that is not possible, we will still bring them all home so they may rest among those they served in the peace they helped to forge. To me, that is the greatest memorial we can provide for these brave souls. In closing, I just want to echo the sentiment of my colleagues in saying to every POW and MIA; you are not forgotten.

Mr. COLLINS

Mr. COLLINS. It is home for the infantry, chief of the infantry. Mr. Speaker, I have listened with strong interest here with the comments of the gentlemen about the numbers that came through the report today, and the gentleman here with his comments, too, and I am glad both of you all are on the Committee on Armed Services. They have put forth very good points here and made very good points of what is going on. This was a major conversation piece in my district. As I have pointed out, the President of the United States does not want to go to war. The purpose of all the deployment to the Middle East is to deal with this issue from strength, to send the message large, loud and clear to Saddam Hussein that the decision for war is his. The President has said that he will make the decision, Saddam will make the decision. The lack of coming forward with the information that they have previously given in verifying, as so well put by the gentleman from New Jersey (Mr. Saxton), is evidence he is making a decision. His clock is ticking. Time is running out. He has to make a decision as to own up to the disarmament, how it has been done, who did it and verify, or we, as the United States, have no choice but to follow his decision, Saddam Hussein's decision. Mr. Speaker, I thank the gentleman for yielding. I thank the two gentlemen for their comments and their remarks in support of the United States and our freedom.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I rise today to introduce several tax-based reform bills which will have a positive impact on our current economy. They are measures which will stimulate growth, eliminate outdated, punitive provisions of the tax code, and prepare the way for further reforms which will bring our tax code more in line with the current market conditions. First, is the Capital Gains Tax Rate Reduction Act. This legislation will reduce the top capital gains tax rate from 20 percent to 10 percent. Additionally, the lower rate of 10 percent would be reduced to 5 percent. The measure would also repeal the five year holding rule. This legislation is needed to spur today's ailing economy. From past rate reductions, we know that the economy responds to the lowering of rates. The impact of reducing the tax burden on investments is to increase activity in the markets. When the tax is reduced, individuals have an incentive to sell assets. These sales spur economic growth, as well as generate revenue for the Federal coffers. Second is the Alternative Minimum Tax Repeal Act (AMT). This legislation will repeal the Alternative Minimum Tax applied to individual taxpayers. The domestic tax system has dramatically changed since the creation of the AMT regime. Consequently, this tax structure has long outlived its purpose. Today, the AMT is punitive in nature, overly cumbersome and affects taxpayers who were never intended to fall into this tax trap. Congress has taken action to address some of the concerns raised by the individual AMT. Specifically, the Economic Growth and Tax Relief Reconciliation Act (H.R. 1836) enacted in the 107th Congress made permanent the ability to offset the individual AMT calculation with the child tax credit. The measure also increased the AMT exemption amount by $4,000 for joint returns ($2,000 for unmarried individuals) effective for tax years between 2001 and 2004. In tax year 2005, the AMT exemption amount reverts back to its previous levels. Additionally, the Job Creation and Worker Assistance Act, signed into law on March 9, 2002, provides for another temporary extension of the provisions which allow individuals to use all remaining personal tax credits against both their regular and AMT tax. These provisions expire at the end of the 2003 tax year. It is time for a permanent fix to this escalating problem. The impact of the individual AMT structure will continue to grow until these issues are addressed head on. Changes should be made on a long-term, permanent basis. To provide a permanent remedy to the increasing problem of more tax filers falling into the AMT each year, my legislation will permanently extend the current-law provision which allows all personal tax credits to be applied against the AMT calculation. The proposal will also immediately increase the AMT income exemption level by 10 percent, and subsequently increase the exemption by 10 percent in subsequent years. In addition, the bill will repeal the income limitation that currently applies to that exemption. Finally, at the end of a ten year period, the individual AMT will fully be repealed. The bill will also repeal the corporate AMT. The U.S. is the only nation which imposes the Alternative Minimum Tax (AMT) on businesses. It is a very complex and outdated dual tax system which essentially imposes a tax penalty for making capital investments. The legislation would also allow businesses to utilize their accrued AMT credits over the next five years. Third is the Elimination of Double Taxation Act. Today dividends paid to investors are double taxed at the business level and then at the individual level. Today, investors are all across the economic spectrum. According to the Tax Foundation, 63.6 percent of the taxpayers who claimed dividends on 2000 tax returns earned less than $50,000 in wages and salaries. More and more, investors are men and women who are working on the front line of manufacturing firms or small businesses who have chosen to share in the benefit of their labor through investing in the business. This legislation will eliminate a cost that the government imposes on that investment. Finally, I am introducing legislation that will begin the process of reforming current depreciation schedules in the tax code. Depreciation tax laws provide businesses the ability to deduct the costs of capital investments over time. Current depreciation schedules are dramatically out of line with the real economic life and use of the properties that are being purchased in today's markets. Often the number of years allowed for the deduction exceeds the number of years the investor may finance the capital investment. The result is a higher tax cost. This legislation will call upon the Secretary of the Treasury to make specific recommendations about how to bring the depreciations schedules more in line with the true economic life of property. Mr. Speaker, I congratulate the President on his announcement of an economic stimulus package today. I ask my colleagues in the House of Representatives to join me by cosponsoring the legislation I am introducing. They are important first steps in addressing the need to change the tax code in ways that will provide economic stimulus across the board for American workers.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, today I rise to introduce the Aviation Fuel Tax Relief Act. As we know, the airline industry is struggling to make ends meet. As industry representatives have indicated in recent testimony before Congress, the challenges of the current economy in addition to significant increases in security-related expenditures are having a tremendous impact on the viability of the airline industry. The dramatic increases in security requirements have been implemented to provide a necessary level of security for the flying public. However, the precarious state of the airline industry has required them to absorb many of the new security-based costs, rather than pass them on through ticket sales. The true scope of those additional costs were not anticipated by Congress nor the airline industry and they are now having a tremendous economic impact. While Congress has previously taken action to provide assistance to the airlines, layoffs and reductions in service within the industry continue. The bill I introduce today is one step that Congress can take to reduce the government-imposed costs on an industry that is facing serious challenges. Currently airlines pay 4.3 cents on every gallon of jet fuel purchased. The Aviation Fuel Tax Relief Act will repeal that tax and provide needed relief for an industry that is vital to our national economy.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, last Saturday, 19-year-old Adam Gresham was swimming in the hotel pool at the Lafayette Garden Inn, in LaGrange, Georgia. Young Adam drowned in that pool, his breathing and pulse both stopped. Not far from the hotel is the LaGrange-Callaway Airport, where spectators were enjoying an air show as part of the Delta Airlines Flyin and Airfest. Staff Sergeant Jason Lynch, is a U.S. Air Force A-10 mechanic with the 23rd Fighter Group at Pope Air Force Base, North Carolina, which was part of a demonstration team for the air show. SSgt. Lynch was staying at the hotel when he heard screams coming from the pool area. He immediately dropped what he was doing and responded. When he arrived, guests Barry Stetson and Neil Gray of Wanchese, N.C. and Roger Melville, of Stanley, N.C. were lifting the lifeless body of Adam from the pool. Calmly, Staff Sergeant Lynch asked onlookers to call 911 and began Cardiopulmonary Resuscitation on Adam, which he continued until emergency medical services arrived. According to the Institute of Critical Medicine, the average survival rate for those receiving CPR is about three percent. That means that only 3 out of every 100 people needing CPR survive. I am pleased to say that Adam Gresham is one of those lucky few. Because of Staff Sergeant Lynch's quick thinking and level head, Adam Gresham, although still listed in critical condition at Western Georgia Medical Center, is alive today. I would like to commend Staff Sergeant Lynch and the others for their heroic act and to encourage those hearing these comments to make the effort to learn this vital life-saving skill which saves thousands of lives each year.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I call to your attention a letter I received from David and Gretchen Nagy and Donald Evans, Jr., of Burke, Virginia. The letter, addressed to President George W. Bush, urges our government to officially recognize the heroic men and women of United Airlines Flight 93 for their actions on the morning of September 11, 2001. These ordinary people aboard Flight 93 were thrown into an extraordinary and tragic situation. When their plane as highjacked by al-Qaeda terrorists, these brave souls made a choice to fight back against terror. The citizens on Flight 93 became soldiers, and in so doing denied the terrorists of their chosen target, perhaps saving our cherished Capitol from the same fate as the World Trade Center. Mr. Speaker, in support of this letter, I submit it for the Record. It reads as follows: President George W. Bush, The White House, Washington, DC. Dear Mr. President: We write as ordinary citizens to ask that you lead our nation in bestowing some measure of official honor upon a tiny band of extraordinary citizens-- the ones who stood up and charged the hijackers of UAL Flight 93 over Pennsylvania on 9/11. There seems little doubt that these heroes spared America another devastating blow with their magnificent stand, possibly even a blow to the Capitol or the White House itself. Thanks to you and others, everyone now knows their rallying cry, ``Let's roll!'' Surely, everyone with a heart shivered when they heard it, and the story behind it. And now, Mr. President, how many even remember their names? According to press reports, they were Todd Beamer, Jeremy Glick, Mark Bingham and Lou Nacke--ordinary yet rare men with the guts to act when most would be paralyzed by fear. Perhaps investigators have identified others who joined their uprising. If so, they remain anonymous and unacknowledged. All the sadder. In a sense, sir, weren't these men the first combat casualties in our new war against terrorism? The first to go hand-to-hand--and unarmed--against our attackers? They knew they were doomed. (``I'm not going to get out of this,'' Beamer told a cellphone operator.) They could have curled up and gone passively. But they also knew they could thwart evil and spare many on the ground if they went down fighting. We respectfully suggest, Mr. President, that valor of this sort is in the grandest traditions of American heroism-- something very special, on the order of that which gains our military heroes the Medal of Honor. Yet if anyone has proposed that this Nation extend these men some tangible form of gratitude, something solid their loved ones could touch and treasure, we haven't heard of it. So we are asking you, sir, to consider bestowing such an honor at a fitting, proper ceremony. Perhaps the Presidential Medal of Freedom would be appropriate, perhaps some other award for ultimate service and valor. We still hope we are merely adding our letter to a growing stack. God bless you, Mr. President. David and Gretchen Nagy, Donald C. Evans, Jr.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, based in Hampton, Georgia, the Army Aviation Heritage Foundation is devoted to promoting the history of military aviation. The foundation is an all volunteer non profit organization composed of veterans and civilian supporters acting to connect the American soldier to the American public through the story of Army Aviation. They are not a part of the U.S. Army and receive no governmental funding assistance. Their funding comes entirely from donations made by private individuals and organizations. These volunteers are committed to preserving the aircraft used by our military in securing the freedom we so enjoy as a nation. The Army Aviation Heritage Foundation volunteers devote a significant amount of their personal time, resources, and money to bring the story of our country's military and the legacy of our veterans to the American people through their ``living history'' programs, displaying and flying World War II, Korean, and Vietnam-era planes and helicopters. These ``living history'' programs presented at major public venues and air shows are designed to honor our country's military and its' veterans while inspiring the public and giving them a glimpse of military life, service, and devotion to the next generation. Since 1997, the Army Aviation Heritage Foundation has devoted more than 150,000 volunteer hours and $5.3 million in donated funds, aircraft, and equipment in 35 air shows and public presentations to more than 5.5 million people. The foundation is acting to provide America's veterans a voice with which to tell their story and the tools with which to share their legacy of service and devotion with the American public. The Army Aviation Heritage Foundation has four primary purposes: (1) Educate the American public to their military heritage through the story of U.S. Army Aviation's soldiers and machines. (2) Connect the American soldier to the American public as an active, accepted, and admired member of the American family. (3) Inspire patriotism and motivate Americans everywhere toward service to their community and country by involving them in our nation's larger military legacy. (4) Preserve authentic examples of Army aircraft and utilize them in educational ``living history'' demonstrations and presentations so that the symbols of America's military legacy may always remain in our skies for future generations. House concurrent Resolution 465 recognizes and applauds the Army Aviation Heritage Foundation for their efforts to educate, connect, inspire, and preserve our proud military heritage for future generations. Mr. Speaker, I applaud the efforts of the Army Aviation Heritage Foundation, and their hundreds of volunteers and supporters, and urge passage of House Concurrent Resolution 465.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I rise in support of this resolution to give the President of the United States the authority to exercise his sworn duty to protect the people of this Nation. There is no question that Saddam Hussein is a threat to the United States and other parts of the world. He has used weapons of mass destruction against his own people, killing and maiming thousands upon thousands of innocents, including women and children. He has deceived weapons inspectors and violated the conditions of the 1991 cease-fire agreement with the United Nations. He has continued to stockpile chemical and biological weapons, and recent intelligence tells us he is much closer than we previously thought possible to developing and constructing a usable nuclear weapon. Over the past few years, we have learned many painful lessons regarding the Middle East and terrorism: the Marine barracks in Beirut; the airmen we lost in the bombing of the Khobar Towers in Saudi; the foreign service personnel we lost in Tanzania and Kenya; and then the sailors weapon lost in Yemen; and, finally, Mr. Speaker, the people we lost in New York and in D.C. Intelligence tells us that Saddam Hussein has massive stockpiles of weapons and he has missiles, the capability of delivering those weapons. Our President does not easily want to go to war. He has even stated this repeatedly on many occasions, but it is a difficult situation that he is in and we are in, Mr. Speaker. But this resolution demonstrates the resolve of the American people to force Saddam Hussein to comply with U.N. regulations which, until now, he has flagrantly abused. This resolution will send a clear message to the Middle East, to the oppressive dictator, the Butcher of Baghdad, and to the rest of the world that we will not live in fear; that we will not tolerate terrorism; and that we will use the force necessary to protect our people, our freedoms and our way of life from those who seek only to destroy such. It goes without saying this President has sworn to do a duty. We must give him the power and the necessary authorization to do so. I strongly support this resolution and ask my colleagues to do the same. Mr. Speaker, today we are debating whether or not to support the President of the United States in his efforts to exercise his sworn duty to protect the nation. That there is a gathering threat to America from the dictator Saddam Hussein goes without saying, but let me reiterate some of the past actions that demonstrate that threat. Saddam Hussein invaded neighboring Kuwait without provocation. He has used weapons of mass destruction against his own people, killing and maiming thousands upon thousands of innocents, including women and children. In 1993. Saddam sent a Land Cruiser loaded with 400 pounds of explosives into Kuwait to attempt to assassinate former President George Bush. He has deceived weapons inspectors and violated the conditions of the 1991 Cease-fire agreement with the United Nations. He has continued to stockpile chemical and biological weapons, and recent intelligence tells us, is much closer than we previously thought possible to developing and constructing a usable nuclear weapon. Over the past 12 years we have learned many painful lessons regarding the Middle East and terrorism. Our citizens have been attacked and killed repeatedly. The 1996 bombing of the Khobar Towers by Saudi dissidents funded and organized by Iranian Leadership killed 19 of our servicemen and women. In 1998, the coordinated bombing of American embassies in Tanzania and Kenya killed 224 people, including 12 Americans. In 2000, 17 American Sailors were killed in the Port of Yemen when terrorists bombed the USS Cole. And our nation still reels from the effects of September 11, 2001 when thousands of our countrymen were tragically lost to us in devastating attacks. And yet, as painful as each of these incidents has been, nothing can compare to the destructive and deadly capability of Saddam Hussein's arsenal of terror. Imagine for a moment the complete destruction of a city the size of Atlanta, with its entire population of 4.1 million people suddenly silenced in a nuclear blast. Imagine New York City and its 19 million residents dead from the effects of Sarin or VX Nerve gas. Imagine Washington, DC and its half million residents, sick or dying from Anthrax, Botulism, or one of the other deadly biological agents in Saddam's arsenal. And can there be any doubt that he would fully use such weapons in American if given the chance. If you doubt it, I ask you to consider the Kurds who opposed Saddam and the horrid fate they met at his bloody hands. Our President does not eagerly anticipate war. He is not bent on sending young men and women into harm's way. He has even stated repeatedly his desire to avoid a conflict. But this resolution demonstrates the resolve of the American people to force Saddam Hussein to comply with UN Resolutions which, until now he has flagrantly disregarded. Without the teeth provided by this resolution, nothing will change. This resolution will send a clear message to the Middle East; to the oppressive dictator--the Butcher of Baghdad; and to the rest of the world that we will not live in fear, that we will not tolerate terrorism, and that we will use the force necessary to protect our people, our freedoms, and our way of life from those who seek only to destroy. Mr. Speaker, this resolution before us today is not about whether we will go to war against Iraq, it is about whether we will take the necessary precautions to protect American citizens from a cruel dictator, and while doing so, remove the yoke of oppression from the necks of the people of Iraq. It is about empowering the President to do the job he has sworn to do. It is about enforcing the United Nations mandates against a nation that has repeatedly disregarded them. It is about assuring our safety, security, and freedom. And it is a necessary tool to ensure the disarmament of Iraq and the removal of Saddam Hussein and his regime of terror. I support this resolution and urge my colleagues to pass it.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I thank the gentleman for yielding me the time. Mr. Speaker, I rise in support of this resolution recognizing the Army Aviation Heritage Foundation. Based in Hampton, Georgia, it is a nonprofit organization to display military aircraft from World War II, the Korean conflict, as well as Vietnam. There are no U.S. taxpayer dollars that go into this program. It is all, as I say, volunteer and civilians and veterans who have pooled their funds and support this organization just to have a living history of an Army aviation to display in different air shows around the country. They were founded in 1997. Since then, they have devoted over 150,000 volunteer hours and $5.3 million in donated funds and aircraft and equipment, and they actually participated in 35 air shows, viewed by some 5\1/2\ million people. They have four primary purposes, Mr. Speaker. One is to educate the American public to their military heritage through the story of the U.S. Army Aviation's soldiers and machines; two, to connect the American soldier to the American people as an active, accepted and admired member of the American family; to inspire patriotism and motivate Americans everywhere towards service to the community and country by involving them in our Nation's larger military legacy; and to preserve the authentic examples of Army aircraft and utilize them in educational living history demonstrations and presentations so that the symbols of America's military legacy may always remain in the skies for future generations. I appreciate the gentleman from the Committee on Armed Services working with me on this and also the gentleman from Missouri (Mr. Skelton) for his participation and urge that it be adopted.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, one year ago, cowardly terrorists carried out a brutal and horrific attack on America. We watched our televisions that Tuesday morning in shocked disbelief to see our landmarks burning, knowing that it meant thousands of our countrymen and women had perished in the flames and smoke. For many, that day was a nightmare unlike any other. As we commemorate the one-year anniversary of those attacks, I am pleased to say that a dark nightmare has given way to the dawning of a new day in America. We have taken the battle to our enemies, ferreting them out of caves and crevices. We have broken the backs of an organized, well-funded, committed terrorist network, and our brave troops continue that effort. We have renewed pride in what it means to be an American. As we pause to remember the loss of our loved ones, friends, neighbors, and family members, let us resolve to never let their memory fade from our consciousness. On anniversaries such as this, it can be very difficult for the family of those who perished to see the hope we share. Our hearts and prayers are united with them. We profoundly share in their grief. But, God is good to America. We will heal and rebuild. And, because to do otherwise would be to grant the terrorists the victory they seek, we will continue to live our lives as the guardians of liberty and freedom in the world. May God lay his guiding hand upon the leadership of this nation and its people.

Mr. COLLINS

Mr. COLLINS. This poem is dedicated to the victims of September 11, and to their survivors. ``The Names'' Yesterday, I lay awake in the palm of the night. A fine rain stole in, unhelped by any breeze, And when I saw the silver glaze on the windows, I started with A, with Ackerman, as it happened, Then Baxter and Calabro, Davis and Eberling, names falling into place As droplets fell through the dark. Names printed on the ceiling of the night. Names slipping around a water bend. Twenty-six willows on the banks of a stream. In the morning, I walked out barefoot Among thousands of flowers Heavy with dew like the eyes of tears, And each had a name-- Fiori inscribed on a yellow petal Then Gonzalez and Han, Ishikawa and Jenkins. Names written in the air And stitched into the cloth of the day. A name under a photograph taped to a mailbox. Monogram on a torn shirt. I see you spelled out on storefront windows And on the bright unfurled awnings of this city, I say the syllables as I turn a corner-- Kelly and Lee, Medina, Nardella, and O'Connor. When I peer into the woods, I see a thick tangle where letters are hidden As in a puzzle concocted for children. Parker and Quigley in the twigs of an ash, Rizzo, Schubert, Torres, and Upton. Secrets in the boughs of an ancient maple. Names written in the pale sky. Names rising in the updraft amid buildings. Names silent in stone Or cried out behind a door. Names blown over the earth and out to sea. In the evenings--weakening light, the last swallows. A boy on a lake lifts his oars. A woman by a window puts a match to a candle, And the names are outlined on the rose clouds-- Vanacore and Wallace, (let X stand, if it can, for the ones unfound) Then Young and Ziminsky, the final jolt of Z. Names etched on the head of a pin. One name spanning a bridge, another undergoing a tunnel. A blue name needled into the skin. Names of citizens, workers, mothers and fathers, The bright-eyed daughter, the quick son. Alphabet of names in green rows in a field. Names in the small tracks of birds. Names lifted from a hat Or balanced on the tip of the tongue. Names wheeled into the dim warehouse of memory. So many names, there is barely room on the walls of the heart. (Applause.)

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I rise today, Joined by my colleague the Majority Whip of the House, to introduce the Home Office Simplification Act. This legislation will provide much-need simplification for home- based small business owners which will total 11 million this year. Today's tax code allows an individual who operates a small business in their home to deduct certain expenses associated with running that home-based business. But not surprisingly, this provision of the tax code is incredibly complex. Since the vast majority of home business operators cannot afford an accountant or tax attorney to decipher all the requirements and avoid potential tax traps, they simply decline to file for the deductions that they are actually eligible for. Standard Deduction First, the legislation creates a standard deduction of $2500. Taxpayers who meet eligibility requirements could avoid the administrative and calculations nightmare required by itemizing by simply claiming a standard deduction. The $2500 benefit is the equivalent of the average tax home office benefits claimed by those who filed in recent tax years. This amount would be indexed to annual inflation. Repeal of Depreciation Recapture Provisions This legislation also addresses one of the key deterrents that prevent small business owners from claiming the tax benefits for a home-based business--depreciation recapture provisions. Under changes to the law made in 1997, a home-based business owner, like any other business, can depreciate or ``write off'' over time, capital asset investments they make in their business. However, if at some point they sell the home, then that depreciation must be ``recaptured.'' The effect of that requirement is that homeowners do not get the full benefit of the capital gains tax exclusion which exempts S250,000 ($500,000 for married) on the gain on the sale of a primary residence. The recapture provision put in place in 1997, should be repealed. This legislation is an important step in the right direction-- addressing the need to simplify the tax code for a growing sector of small businesses, the leading Job creators in our economy. The Home Office Simplification Act is a beginning effort to make the tax code more user-friendly for those entrepreneurs creating opportunities for themselves and then-families at home.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I am honored to introduce Captain Jeff Struecker, Chaplain, United States Army, 3rd Battalion, 504th Parachute Infantry Regiment, 82nd Airborne Division, Ft. Bragg, North Carolina. Chaplain Jeff Struecker was born in Fort Dodge, Iowa. He entered the Army as an enlisted soldier in September, 1987. He attended basic training, AIT, airborne school, and the Ranger Indoctrination Program at Fort Benning, Georgia. His combat experience includes participation in Operation Just Cause in Panama, Operation Iris Gold in Kuwait, and Operation Gothic Serpent, UNOSOM Two, Mogadishu, Somalia. Mr. Speaker, Captain Struecker served in the United States Army as an enlisted soldier until April of 2000. Afterward he entered the Chaplain Officers Basic Course. While serving in Mogadishu, Somalia, Sergeant Struecker was involved in a 17-hour firefight which was later portrayed in the book and movie ``Black Hawk Down.'' As a teenager, Jeff Struecker accepted Christ as his Savior. His faith was strengthened in Mogadishu as Captain Struecker recounted, and I quote, ``In the middle of that firefight, I had to decide whether I believed what I say I believe. And when I finally answered that question, my faith became so strong, it gave me the strength to fight for the rest of the night.'' Captain Struecker has received many awards and citations for his bravery, including the Bronze Star with the V device. He and his wife, Dawn, reside in Linden, North Carolina, with their five children, Aaron, Jacob, Joseph, Abigail, and Lydia. Mr. Speaker, it is a pleasure to have Chaplain Jeff Struecker as Chaplain today in the United States House of Representatives.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, will the gentleman yield?

Mr. COLLINS. Mr. Speaker, I thank the gentleman for yielding. Mr. Speaker, if I understand this amendment correctly, it is to reduce the Joint Committee on Taxation's appropriation or budget by some $590,000, because of a report. That report is not going to change why people expatriated. Mr. Speaker, when they leave this country and go anywhere else in the world to make money, they are going to pay tax. The reason they are doing so is because of a country that has less taxation. The liability is less. That is America: freedom to go wherever you want to. I do not like it. I do not like it because people are leaving. Stanley Works has been mentioned. If I read right, Stanley Works wants to reincorporate in Bermuda. They would save some $32 million based on the difference in taxation. Does not that type of movement or reason to move or incentive to move tell us that our tax codes, our tax structure is penalizing people? Now, they are leaving the business here and the jobs here. They are moving taxation. I would rather they stay here. But this $590,000, we could make it $1 million, it is not going to change the reason. The reason is the environment. Mr. Speaker, it bothers me when, based on the current environment in this town, that the word ``profit'' or ``profits'' is a bad word. Profits only relate to people who are in business who are greedy, commit fraud and do not do right with their bookkeeping. That is not true. Profits of business, whether it is a one-man operation, one-woman operation or a conglomerate, those profits relate directly to salaries, to income, to retirement, to savings, to health care for their families. It all comes from profits. And we are penalizing business in this country with the high cost of taxation. All business does is collect it from the private sector through their sales. I have been into a lot of businesses to buy a product, or even buy a vehicle or a major purchase. I have never been given two bills, one for the purchase that I was making, and the other for the taxes they were making off of the profit they were going to have to pay the government. It is all-inclusive. The end result is the consumer pays the bill. We have different tax provisions in this country than we will find in other parts of the world. We should look at those areas. Some of the gentlemen who have gotten up and spoken are on the Committee on Ways and Means. They know this as well as I do. We double-tax dividends that companies pay to their investors. We were talking about the investors a minute ago, the 401(k)s, the IRAs. We double-tax those dividends. Other nations do not do that. European nations do not do that. That is the reason we have several who have located in Europe. A lot of industrialized nations do not have capital gains tax; we do. I do not know of another country that has an alternative minimum tax, but we do. Let us talk about those things and what we can do in changing the tax law, or in the regulatory provisions and costs that we impose on a business that will do away with that corrective to move offshore, to reincorporate in Bermuda, to sell out to a company in Europe or Asia. A plant in my district just sold to a group in China. They are going to leave the plant there, hopefully. They may close it, because they are opening a plant, too, in China. I do not like that, but this is not going to do any changing to it. It will not change it, I say to the gentleman from Virginia (Mr. Moran), not at all. I would like to see the report, too. It is forthcoming, I hope. But I hope that this Congress will spit out that bitter taste they have about business and profits and address the real problem, that is, the costs that we impose as a Congress on business, to do business in this country. It directly reflects the individual worker here.

Mr. COLLINS

Mr. COLLINS. Mr. Chairman, I offer an amendment.

Mr. COLLINS. Mr. Chairman, I rise to offer this amendment to the defense appropriations bill as a technical correction to a situation dealing with the Army South Headquarters. I have discussed this with Chairman Lewis, Chairman Hobson, and Chairman Young; and I do believe that the Chair also discussed it with the ranking member.

Mr. COLLINS. I yield to the gentleman from Pennsylvania.

Mr. COLLINS. I yield to the gentleman from California.

Mr. COLLINS. Mr. Chairman, I thank the chairman and the ranking member for their support of the amendment.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, the following article appeared in the May 22, 2002 Griffin Daily News, Griffin, Georgia. It was so moving that I felt the entire article should be read by every Member of Congress and I would like to submit it for the Record., Every Conflict Demands Difficult Choices (By Philip Smith) I will address a subject that has had a special meaning to me. It is called by some as ``limited war.'' It gets started by a stronger country answering the call of a weaker country (or should I say government) to protect and shield it by limited involvement from outside intruders while it has time to organize a means to govern and protect itself. This start had a heavy meaning to this country in the early 1960s, especially on Aug. 5, 1964, when the first U.S. pilot was shot down and taken POW. The U.S. Veterans Administration declares this date as the beginning of the American Vietnam era. War is born of failure--the failure of nations to resolve their differences diplomatically and peacefully. Furthermore, it is waged with tools of death and destruction so that man may live in peace. We found out just what was defined and not defined by ``limited war'' over the next 8.5 years of the Vietnam War. That war, which we lost, ended Jan. 27, 1973. After this decade (now 25 years) to ponder lessons of Vietnam, we can realistically think about the use of force again. It is my purpose to try to show some areas which must not be forgotten and must be completely understood before we can think more clearly about potential future conflicts. It took 10 years after my return from Vietnam before I wanted to read and understand the history of the country and the lessons we learned from the whole war. I have read many books and articles, but I am by no means an expert. I am smart enough to know that experience is the best teacher. We can't let this experience go by without learning her lessons. They were too costly. These are my views, but they are shared by more than 95 percent of all the combat Vietnam vets I have talked with. There is Total War, Limited War and Unilateral in Action. With all the massive destructive power in all the countries of the world, total war is an absurdity, just plain suicide. Unilateral in action is just turning your back as your hear screams of your friends dying because you don't want to get involved. Limited war is between the Fierce Hawk and the coward dove. In any future conflict, or better yet before any future conflict, we need to make some hard choices about (1) what the particular situation requires; (2) what our final objectives are and (3) how valuable are these objectives to the U.S., i.e., is it strategically a necessity to the U.S.? Is it worth the blood of our young men? Is it necessary in the survival of this country? Then, we need to develop appropriate forces. There are four major mistake areas of concern surrounding Vietnam. (1) Gradualism was a policy that did not work in South Vietnam. We thought that if we kept turning the screws tighter on the North, inflicting enough pain, they would stop their aggression on the South. The politicians felt constrained to this gradually, because of political pressure. We were afraid if we went too fast, the Chinese or Soviets would get directly involved, plus our own critics of the war back home denounced any escalations. Well, every time we tightened the screws, the North adapted to the pressure and was able to endure and build up. Our only deviation from gradualism was Operation Linebacker II, which was around-the- clock surgically precise bombing campaign of Hanoi, Haiphong and other North Vietnamese cities. In mid-December 1972, when the peace talks broke down, due again to the NVA not negotiating in good faith, President Nixon put the baseball bat to their heads and for the first time brought the North Vietnamese to their knees in Operation Linebacker II. They signed readily in January to end the war. Linebacker II was a lesson on the use of force. In Vietnam, we pussy- footed around the military power and paid a high price for it. We fought much longer and escalated far higher than we had ever intended, and we lost. Think what might have happened if Linebacker II had been unleashed in 1965 and not 1972. (2) Attrition and gradualism often are lumped together. Our ability to wear down an enemy whose history since B.C. had been to endure pain, ended ultimately in failure. Small powers can fight big powers in attrition wars and win. The pattern is the same: Initial public support, prolonged struggles without apparent result, decreasing public support, one battle that goes badly, a vote of no-confidence, then withdrawal. But, it is possible to fight a war of attrition if there is total war. mobilization and commitment in the initial public support phase, such as World War I or World War 11. (3) Rules of engagement. We fought within specific rules of engagement while the enemy pursued a total war. As a helicopter pilot, we could not fire on the enemy unless we were not only being fired on first, but only if we had the specific person or persons identified. ``Charlie'' could fire at us while standing among a group of working peasants or villagers, and we could not return fire. But, he would give a child from this village a live grenade to pull the pin out as he walked up to some G.I. or rode in a helicopter. There were geographical restrictions for us, but none for the enemy. Don't think these rules won't demoralize a soldier fast. (4) The people. To win any war, the will of the people must identify with the will of the conflict. For a young man to leave home while watching his country protest his leaving to fight an unpopular war and to arrive into that country seeing people protest his being there and fighting in a war where he has ``rules of engagement'' but the enemy does not, it doesn't take him long to see the futility in that war. The will of the (Vietnamese) people was not the will of the government, no matter how much military hardware they had. So, without this ``will,'' the enemy could hide in the open all over the country because they were the people. Without this ``will of a people'' to fight for a change, a change could never survive, an it didn't. Some of the veterans of World War II and the Korean War have asked what is so special about the Vietnam combat vet. They, too, went through war. War is the same through time; only the weapons change. The horrors and pains and ever- present nightmares of war are the same after all wars. So, why are we, the Vietnam combat veterans, having so much more of a problem after this war? Two issues keep coming up in talking with Vietnam vets: We Lost; we were defeated. We knew we could have won if only allowed to fight a war that had final objectives and not been a political palm. (1) To my friends that were lost and all the men who died or were wounded or maimed for life, what is there to show for this sacrifice? These men were some of the finest people to ever live, and they answered their country's call, for what? Not only did we who came home have to live with a losing cause, but we came home to some hostile people who called us child-killers and dope heads, the thanks from a grateful nation. (2) The second issue was guilt, guilt of taking people and ruining their customs and form of life so they could wait on the U.S. dollar. Families were broken up, beautiful cities and shrines destroyed, a country which had one of the prettiest coastlines and mountains made to look like the moon with so many craters and sprayed so much that nothing would grow, Yes, this, then seeing a ``no win situation,'' packed up and left only to see the South Vietnamese retreat in 1975. All the good and bad we had done for more than 10 years was gone in less than 10 days. I have attempted this collection of views many times, but never have been able to get my thoughts or research completed or knew what to do with it after I had completed it until I talked to a grand lady, who is a retired teacher in North Carolina. She is a beautiful, well-educated person, who loves her country. This lady is special to me. Our eyes get watery when we speak to each other. One of the times I was shot down was in Laos along with three other helicopters, a gunship pilot friend of mine helped give us air cover until we could be extracted. He was shot down and killed. This friend of mine was her son. This tore her family apart. She asked the same question after the war: why? What was Fred's life for? What were all Freds' lives for? We can't let a Vietnam ever happen again. We must learn from our experience. We can't turn our heads on another future conflict without these questions answered before. We must demand answers from Washington. If the answers are yes to America's survival and the decision is to go, then the whole country must go for it immediately and completely or not at all. This next one may be close, and it may have your sons or grandsons in it. If they have to die, we can't let them die in vain or live with guilt and humiliation the rest of their lives.

Mr. COLLINS

Mr. COLLINS. Mr. Chairman, I offer an amendment.

Mr. COLLINS. Mr. Chairman, I would like to say thanks to the gentleman from Ohio (Mr. Hobson), the chairman, and to the gentleman from Massachusetts (Mr. Olver), the ranking member, and also to the full committee chairman for funding a chapel at Fort Benning, Georgia, one that burned previously this year; and it was the most desired MILCON project at Fort Benning by the chief of the infantry, Major General Paul Eaton. I thank them very much on behalf of the families that are there.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, on June 5th, Spalding County and the City of Griffin, Georgia lost a dear friend and public servant. W. Bain Proctor, Jr. tirelessly worked for the betterment of the people of Griffin, serving as a City Commissioner, County Commissioner, and on the boards of the Griffin-Spalding County Recreational Board and the Georgia State Recreational Board. Mr. Proctor was a servant of the people in the true sense of the word. He never regarded praise for his actions or sought credit, often working behind the scenes to get things done. Bain was a consistent force for positive government action. Often he would call or write to me to let me know how people in his area felt about a particular issue. Nothing in that is unusual. As Members of Congress, we hear from hundreds of constituents on a regular basis. What made Bain's contacts memorable and effective was that he seldom tried to influence your decision on legislation in a particular way, based on any bias he may have had. He was simply satisfied to make sure that I knew how the people of Griffin felt. As such, whenever he did have a position to advocate, I made sure to listen. In addition to his steady influence on local public policy, Bain was involved in the more charitable side of his community, serving on the boards of the Salvation Army and the American Cancer Society, he was a member of the Rotary Club, and a Navy veteran of the Vietnam War who helped to build a memorial to the brave men and women who laid down their lives in that conflict. Not only did Bain lead by example, he did a great job of instilling his love of community and service to those close to him. During Bain's funeral, his daughter Heather implored the filled-to-capacity room to pick up the torch her father had passed. ``On behalf of Dad and the rest of the family, I ask you to be a part of this community. Get involved and remain involved. He would not have gone on if he did not have faith in us,'' Heather urged. Bain Proctor lived a life of silent leadership. He was a steady force in a turbulent world. He will be missed by his community, his family, and those of us who were close to him. I thank him and commend him for his efforts on behalf of the people of Griffin and I thank him for his insights and advice to me as a lawmaker. I ask God's blessing on Bain's family during their time of grief, and urge everyone who hears this to follow Heather's urging and pick up Bain's torch of community service.

Mr. COLLINS

Mr. COLLINS. I thank the gentlewoman for yielding me this time. Mr. Speaker, it always interests me when I see people talk about the fact that we are going to have a lower income, a lower revenue based on certain tax policy that leaves money within the economy. What I keep wondering and hoping to hear, though, is how we are going to reduce the outgo. This town is not known for cutting spending, but that is the number one problem in this town is the appropriations, not the taxation. Mr. Speaker, even during an economic slowdown, our Nation still has one of the most vibrant economies in the world. We have the highest GDP of any Nation and the engine of this economy is small and medium-sized family-owned businesses. These businesses employ more than half of the workers in this country, generate more than 50 percent of the GDP and are responsible for more than 30 percent of our exports. These small and medium-sized businesses are the driving force of America's economic power. Yet throughout our excessive and complex tax system, we place every conceivable obstacle in their path toward success. In many cases, despite the best efforts of our government to hinder these economic drivers, they somehow manage through sweat, blood, tears and grit to succeed. However, there is a troubling statistic about these businesses, Mr. Speaker. Less than one-third of them survive after they are inherited by the second generation, and less than 15 percent make it into the third generation. Mr. Speaker, can you guess the number one reason for the failure of these businesses? It is lack of capital. You can further guess that the main controlling factor that leads to the lack of capital is the death tax. Mr. Speaker, most of the wealth in this Nation has been generated since World War II. Between now and the year 2040, it is estimated that American family-owned businesses will transfer more than $10 trillion of assets to their heirs. It was a wise decision for the President and this Congress to repeal this horrendous tax burden. The only problem with the repeal is that it will sunset in the year 2011. This makes it impossible for businesses to plan for the transition of ownership from one family member to another. In order for the temporary repeal to be effective, the owner would have to die in the year 2010. As a small businessman for 39 years, I have seen some pretty good business plans. But I have never seen one that had a vision in it that the owner must die at a certain time and date. I urge my colleagues to support this measure and support the small and medium-sized businesses for which this Nation is the envy of by the rest of the industrialized world.