Mac Collins

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, on March 14 we will celebrate the 80th birthday of a great American, Mr. Truett Cathy, founder and chairman of the Chick-fil-A restaurant chain. In his book, It is Easier to Succeed Than to Fail, Mr. Cathy says and I quote, ``The longest journey begins with the first step. Ahead of each person is a pilgrimage to success, a journey characterized by challenge and adventure. So here's to the winners, for they give each task their effort and find in the end it's easier to succeed than fail.'' Mr. Cathy has lived out his own words. He started his business in 1946 when he and his brother, Ben, opened an Atlanta diner known as the Dwarf Grill, later renamed the Dwarf House. That restaurant prospered over the years. In 1967, Mr. Cathy founded and opened the first Chick-fil-A restaurant in Atlanta's Greenbriar Shopping Center. Today Chick-fil-A is the third largest quick-service chicken restaurant company in sales in the United States. Today there are more than 963 restaurants in 34 States and South Africa. Remarkably, Mr. Cathy has led Chick-fil-A on an unparalleled record of 33 consecutive years of sales increases. Most recently, in 1996, he has led the company into international expansion into South Africa. Mr. Cathy's approach is largely driven by personal satisfaction and his sense of obligation to the community and its young people. His WinShape Centre Foundation, founded in 1984, grew from his desire to shape winners by helping young people succeed in life through scholarships and other youth programs. The foundation annually awards 20 to 30 students wishing to attend Berry College with $24,000 scholarships that are jointly funded by the Rome, Georgia, institution. In addition, through its Leadership Scholarship Program the Chick-fil-A chain has given over $15.6 million in $1,000 scholarships to Chick-fil-A restaurant employees since 1973. As part of his WinShape Homes Program, there is a long-term care program for foster children. Eleven foster-care homes have been started in Georgia, Alabama, Tennessee, and Brazil that are operated by Mr. Cathy and the WinShape Foundation. These homes, accommodating up to 12 children with two full-time foster parents, provide long-term care for foster children with a positive family environment. To add benefits to his WinShape Homes program, Mr. Cathy committed to Chick-fil-A's first major sports sponsorship, the Chick-fil-A Charity Championship, hosted by Nancy Lopez. In 1995, the LPGA-sanctioned tournament at Eagles Landing Country Club in Stockbridge, Georgia, raised $170,000 for WinShape homes. Having completed its 6th year, the Chick-fil-A championship hosted by Nancy Lopez has contributed more than $2.1 million to WinShape homes. In 1996, Chick-fil-A became the title sponsor of the Chick-fil-A Peach Bowl, the annual college football match-up between the top teams for the Atlantic Coast Conference team and the Southeastern Conference. As with the LPGA tournament, a portion of the proceeds from the Chick- fil-A Peach Bowl is donated to WinShape. To date, the Chick-fil-A Peach Bowl has raised more than $400,000 for the WinShape cause. The third core component distinguishing WinShape programs is Camp WinShape. It was founded in 1985 as a series of 2-week summer camps at Berry College to help boys and girls build self-esteem through physical and spiritual activities. More than 1,500 campers from 20 States attend WinShape sessions annually. Mr. Cathy is a devoutly religious man who built his life and business on hard work, humanity, and Biblical principles. Based on these principles, Mr. Speaker, all of Chick-fil-A restaurants, both domestically and internationally, operate with a closed-on-Sunday policy without exception. When not managing his company, Mr. Cathy performs community service and teaches a Sunday school class of 13-year-old boys, as he has done for the past 45 years. In addition to presiding over one of the fastest-growing restaurant chains in America, Mr. Cathy is a dedicated husband, father, and grandfather. His two sons, Dan and Don, known as Bubba, have both followed their father's footsteps in learning the business from the ground up. Dan is executive vice president of Chick-fil-A and president of Chick-fil-A International, and Bubba is senior vice president and president of Chick-fil-A Dwarf House Division. Mr. Cathy's daughter, Trudy, is the youngest of three children. She and her husband, John, have returned to the United States from Brazil, where they served as missionaries. Mr. Cathy and his wife, Jeannette, have 12 grandchildren. Thank you, Mr. Truett Cathy, for all you have done for our country, our community, and for your fellow man. Happy birthday, Mr. Truett Cathy.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, today I rise to introduce the Individual Income Tax Rate Reduction Act. This legislation will provide immediate, across the board marginal income tax rate reductions for all wage earners in this country, while reducing the marriage tax penalty. A new day has arrived in Washington. The new President is leading the effort to focus national attention on the issues that Americans support. This week, Congress has taken the first step to implement tax code changes that will benefit all wage earners. The marginal income tax rate reductions proposed by the President, reported by the Committee on Ways and Means, on which I serve, and recently passed by the House of Representatives, will have a tremendous impact on providing individuals and families with greater financial security. At a time when the federal coffers have billions of dollars in excess revenues, coupled with the slowing growth of the economy, is more appropriate than ever to provide a refund to taxpayers who have overpaid the bill. Mr. Speaker, I fully support the legislation that has been passed by the House of Representatives. But frankly I believe we can do more. Today I introduce legislation that will reduce the marginal income tax rates. However, at the center of this legislation is my belief that we must reduce the amount of taxes taken out of paychecks today. My legislation makes effective immediately a reduction in all of the marginal rates. In addition, over the next few years, the number of rates will be reduced from 5 to 4. ------------------------------------------------------------------------ Current law Collins bill Effective ------------------------------------------------------------------------ 15 percent....................... 12 percent......... Jan. 1, 2001. 28 percent....................... 25 percent......... Jan. 1, 2001. 31 percent....................... 28 percent......... Jan. 1, 2001. 36 percent to 39.6 percent....... 33 percent......... Phased down Jan. 1, 2001 to Jan. 1, 2006. ------------------------------------------------------------------------ My legislation will also reduce the marriage tax penalty by increasing the standard deduction for all taxpayers, and making the married deduction twice that of the single taxpayer's deduction. ------------------------------------------------------------------------ Current law Collins bill Effective date ------------------------------------------------------------------------ $7,600........................... $12,000............ Jan. 1, 2001. $4,500........................... $6,000............. Jan. 1, 2001. $6,650........................... $8,500............. Jan. 1, 2001. ------------------------------------------------------------------------ This legislation will provide taxpayers with over $30 billion in tax relief this year alone. Over the next ten years, wage earners will see their income tax bills reduced by over $1.5 trillion. It is anticipated that the Congressional Budget Office will soon update their projected budgetary estimates and report that there will be billions more available in unanticipated non-Social Security excess revenues. That is more reason than ever to provide taxpayers with meaningful tax reductions. Please join me in cosponsoring the Individual Income Tax Rate Reduction Act of 2001, so that we can provide tax relief as soon as possible.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, for 8 long years I have waited to tell the people of Georgia that the President of the United States has sent a bill to Congress which will reduce the tax burden on every taxpayer in America. That day has come. Mr. Speaker, the previous administration was not only taxing Americans' wallets but they taxed their patience as well. We suffered through 8 years of either tax hikes or so-called targeted tax cuts which were awarded to selected Americans who met certain criteria, who agreed to jump through certain hoops. This Washington-knows-best type of tax policy is ending. Today we are considering across-the-board tax relief to all Americans, to all taxpayers, of every level so that they can keep more of their earnings and spend those earnings as they wish. They can save the money or they can spend it. It is their money so it should be their decision and not Washington's, Mr. Speaker. The same old, usual complaints from those who are pained to see this money escape from Washington unspent we are hearing over and over again today. They say tax relief is too expensive, but the President's tax relief amounts to only 6 percent of all Federal revenues over the next 10 years. They say it is unfair, but what is fairer than returning the overpayment of taxation back to the people who paid the taxes in in the first place? What is fairer than including the tax relief as part of a plan which strengthens defense, improves education and sets aside payroll tax dollars for Medicare and Social Security? What is fairer to the future generations than passing this relief as part of a plan which will allow us to responsibly pay down the publicly held national debt? Eight years and coming, Mr. Speaker. Today is the day; now is the time to act. I urge a yes vote on this tax reduction bill.

Mr. COLLINS

Mr. COLLINS. Madam Speaker, on March 3, a C-23 Sherpa aircraft was returning 18 members of the Virginia National Guard to their home following two weeks of training duty in Florida, and tragically, the plane never arrived. The aircraft crashed in Unadilla, Georgia, killing all 21 National Guardsmen on board and forever leaving a void in the lives of the families and friends of those brave individuals. I wish to offer my most heart-felt condolences to those affected by this terrible accident. While it may be inadequate consolation, it is important to remember that all of these individuals serve as a shining example of the honor and self-sacrifice which has inspired the men and women of our armed forces throughout the history of our great country. All of these individuals knew the inherent risks of military service, yet none of them backed away from their commitment. Again, to the families and friends of those killed in this tragic crash, your Nation owes you the highest debt of gratitude for this ultimate sacrifice made by your loved ones in service of the United States of America.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I rise today to introduce the The Alternative Minimum Tax Repeal Act of 2001 which will repeal the individual Alternative Minimum Tax (AMT). The domestic tax system has dramatically changed since the creation of the AMT regime. Consequently, this tax regime 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. To immediately reduce the number of wage earners who are affected, my legislation will extend the current-law provision which allows personal tax credits to be applied against the AMT calculation. The proposal will also immediately increase the AMT income exemption level, originally added to the AMT structure in 1993, so that it is adjusted to reflect inflation since that time. Subsequently, it will increase the exemption amount annually by 10 percent. 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. Included in the tax plan outline presented by President George W. Bush, was a statement in support of additional tax code changes that would provide relief from the Alternative Minimum Tax. Please join me by cosponsoring this important legislation. Eliminating the AMT will reduce the complexity of the tax code and remove another heavy burden shouldered by wage earners.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, today, I am pleased to introduce the Medicare Certified Registered Nurse First Assistant (CRNFA) Direct Reimbursement Act of 2001, which will provide equity in reimbursement for certified registered nurse first assistants who provide surgical first assisting services to Medicare patients. I introduced this legislation in the 106th Congress and am grateful that, last year, the Congress asked the General Accounting Office to study the issue and report within a year on the quality of care and cost effectiveness provided by CRNFAs. While I deeply appreciate this support, I also believe it is important to continue this effort on behalf of CRNFAs and am grateful for the fifteen colleagues that have agreed to rejoin me in this effort as original cosponsors of this legislation. Having received more advanced education and training in first assisting than any other nonphysician provider, CRNFAs serve a vital role, directly assisting physicians with surgical procedures. Additionally, CRNFAs and RNFAs are the only providers--aside from the rare physician making house calls--who sometimes provide post-operative care by actually visiting patients at home following surgery. Thus, not only do CRNFAs have more clinical experience and education than other non-physician providers, but they also provide continuity of care to patients enabling higher quality and better patient outcomes. CRNFAs also provide the additional benefit of cost efficiency. Health claims data from the Health Care Financing Administration (HCFA) reveal that physicians file more than 90% of the first assistant at surgery claims for Medicare reimbursement. Physicians receive 16 percent of the surgeon's fee for serving as a surgical first assistant. Under this legislation, CRNFAs will receive only 13.6 percent of the surgeon's fee for providing first assistant services. Furthermore, CRNFAs are equally as cost-effective as other non-physician first assisting providers who currently are reimbursed at 13.6 percent of the surgeon's fee for first assisting. Use of CRNFAs would, therefore, be a high quality yet cost- effective alternative for the nation's health care delivery system, affording additional flexibility to surgeons, hospitals and ambulatory surgery centers. In closing, I would like to express my appreciation for the hard work of the Association of periOperative Registered Nurses (AORN) and its president, Brenda C. Ulmer, RN, MN, CNOR, in bringing this issue forward. I also thank the nurses of AORN for contacting their Representatives regarding this important bill; their help has been indispensable. As a provider of health care, the CRNFA is a viable solution for controlling rising health care costs. Working in collaborative practice with surgeons, CRNFAs are cost-effective to the patient and to the health care delivery system. I urge my colleagues to join me in supporting equity for certified registered nurse first assistants by cosponsoring the Medicare Certified Registered Nurse First Assistant Direct Reimbursement Act of 2001.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, the lives of some public men are like sandy riverbanks. They are swept molded and sometimes even swept away by the swirling currents of popular passion and trendy opinion. Others are like breakwaters. Their lives are built on principles that keep them steadily in place even in the face of such a torrent. U.S. Judge J. Robert Elliott is just such a man. He retired this December at age 91 from the U.S. Federal Court in Columbus making him the longest-serving judge in the Federal Courts' history. During this long career, he was faced with many difficult and politically charged cases ranging from civil rights, to the My Lai Massacre in Vietnam, and more recently, protest marches at the School of the Americas. Judge Elliott is the son of a Methodist preacher and began developing those solid principles at his father's knee. They continued to be molded during the depths of Great Depression as he first worked as a teacher and then later as he attended and was a graduate from Emory University Law School. Through it all he developed a profound respect for the absolute necessity of distinguishing between right and wrong, the value of hard work, the importance of common sense, and the indispensable nature of the rule of law in a free society. These principles continued to serve him after he was appointed as a Federal judge. Judge Elliott worked 51 weeks a year for almost four decades on the bench. He did all of his own research and writing, unlike many other Federal judges who rely on law clerks. He ruled his courtroom with common sense as well as a dry sense of humor. The Columbus Ledger Enquirer recounts that an attorney once approached the bench to whisper: ``Your honor, one of the jurors is asleep.'' ``It seems so,'' Judge Elliot replied. ``Aren't you going to wake him up?'' the lawyer asked. ``You put him to sleep--you wake him up,'' Judge Elliott responded. Judge Elliott's commitment to the rule of law was put to the test after President John F. Kennedy appointed him to the Federal Bench in 1962. The civil rights campaign was beginning to heat up with marches, demonstrations, and outbreaks of violence. Judge Elliott was steeped in the Southern traditions of those times. As Governor Herman Talmadge's floor leader in the Georgia House, he had taken strong positions on such issues, even advocating a ``Whites only'' primary. But when he raised his hand and swore to uphold the Constitution of the United States, this obligation superceded any personal opinions or past political positions. He proved that a man of integrity would enforce laws that he might have opposed in the past. He had sworn to uphold the law and he stood by his oath ordering desegregation of businesses, schools and public places. His rulings were not always without controversy as he applied common sense to try to bring a balance between the competing interests of public safety and the right to protest. He issued an injunction stopping marches in Albany, GA to try and cool dangerously heated passions, but later ordered the City of Albany to stop arresting peaceful civil rights marchers. He ordered districts to desegregate schools. Despite sharp criticism from both sides of th controversy, the appellate courts eventually vindicated him. Later, when the nation was most deeply divided by the Vietnam War, Judge Elliott courageously overturned the military conviction of Lt. William Calley for the 1971 My Lai Massacre in South Vietnam because the fierce pre-trial publicity had robbed the defendant of any chance for a fair trial. Judge Elliott was not afraid to take on big corporations. When he learned that chemical giant DuPont had concealed evidence during a 1993 civil trial concerning the fungicide Benlate, he slapped the firm with a $115 million penalty. Prior to his decision, DuPont had taken out numerous full-page advertisements declaring its innocence. The company's refusal to accept responsibility led Judge Elliott to offer a decrease in the penalty if the firm published full-page ads admitting it was wrong. DuPont still balked at the advertisements, but was eventually forced to settle the lawsuit and pay a multi-million-dollar fine. Most recently Judge Elliott has displayed his rare blend of respect for the law, common sense and compassion in dealing with the annual protests at the School of the Americas at Fort Benning. He was lenient with first-time offenders, but hard on the demonstrators who repeatedly trespassed on military property. He sentenced several of them to prison, living up to his nickname, ``Maximum Bob.'' Judge Elliott's rulings may have generated some comment over the years, but not because he wasn't consistent in his insistence on the rule of law. We live in a day when truth is constantly undermined by ``deconstruction''; the meaning of the word ``is'' is subject to redefinition; and so-called legal scholars advocate that the Constitution be stretched and ``reinterpreted'' to fit any transient political whim. We should be grateful for a principled man like Judge J. Robert Elliott whose lifetime of service reminds us that the Constitution and the law actually mean what they say. Judge Elliott had been an elected politician before ascending to the bench and he knew the difference between being a legislator and a jurist. He understood that as a politician, his duty was to make laws, but as a judge, his job was to fairly apply the law, as written by the legislators, in his courtroom. This critical distinction has become obscured in recent years because too many judges have taken to legislating from the bench and, in the process, attempting to rewrite laws to suit their personal preferences. Mr. Speaker, throughout his life, but especially during his four decades on the federal bench, Judge J. Robert Elliott has been a credit to his native state of Georgia, and the community of Columbus. His departure is our loss. My hope is that the President and the other body will refer to Judge Elliott's example as they consider future judicial appointments. My prayer is that all such future appointees will have Judge Elliott's reverence for our Constitution and the rule of the law and his personal characteristics of hard work, integrity. If they do, we will have judges who will be faithful to the call of ensuring justice for all, and will leave legislation to the elected representatives of the people.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I rise today to honor Mrs. Mary Cook for her contributions to the veterans of the State of Georgia. Over the past 34 years, Mrs. Cook, who works in the V.A. Regional Office in Decatur, Georgia, has gone above and beyond the call of duty. She has always assisted my office and other legislative offices in providing courteous, expeditious and judicial treatment of veterans in the Southeast area. Mrs. Cook began her career in federal service in 1960 with the Federal Aviation Agency. In 1970, she came on board with the Veterans Administration, where she has remained for the last 30 years. In all our dealings Mrs. Cook has never allowed cases to languish in government red tape. She has always been very aggressive in pursuing these cases and making sure our office was kept informed of all developments. She has taken on many special projects over the years, including serving as the VA Regional Office Women's Veterans Coordinator from January 1993 to March 2000. As the WVC, Mrs. Cook interviewed, counseled and provided help to women veterans seeking specialized assistance. She also worked with the Women Veterans Committees at the Georgia VA Medical Centers to insure coordinated services and assistance were provided to women veterans. Mr. Speaker, we often overlook the daily sacrifices and dedication of federal employees. Mrs. Cook is an example of a federal employee who not only takes pride in her work, but has a true dedication to the people she is charged with serving. As she retires from federal service and goes on to another phase in her life, please join me in congratulating her on a job well done and wishing her the very best in the future.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, our nation is blessed by many veterans organizations including the Veterans of Foreign War and the American Legion. These organizations honor the living veterans and the deceased for their service to our country. But I would like, at this point, to remind the House of another veterans group which keeps alive the memory of veterans. The Gold Star Wives of America is a national organization composed of the spouses of men either killed in action, or who died as a result of an injury or disease incurred while on duty. The Chattahoochee Chapter of the Gold Star Wives of America has been particularly active. Thirty years ago, they began setting out flags on Columbus' Victory Drive on holidays honoring our veterans. This is one of the city's finest sights, with the star spangled banner waving on both sides of the avenue. Mrs. Wanda Funderburk, the Chattahoochee Gold Star Wives Club's president, says the other veterans groups help them place 120 flags along this road. They do this twice a year, and sometimes more often. The Chattahoochee Gold Star Wives became the first chapter in the organization to place a monument in a veterans cemetery when it erected a monument on the Fort Mitchell, Alabama veterans cemetery's Walk of Honor. Mr. Funderburk has been with the Gold Star Wives since 1985, when her husband, a Korean War veteran died. She is one of 80 fine women who are keeping the spirit of patriotism and the memory of our veterans' sacrifices alive in Columbus, Georgia. Mr. Speaker, Mrs. Funderburk describes her chapter as: ``We have a really nice bunch of ladies and we still believe in honoring what our husbands did, and not only our husbands, but all veterans, regardless of race, creed or color, or religion. We think there is no better way to honor our men than to raise the flag.'' ``I'm like a child, whenever I drive down Victory Drive and see those flags, I still get tears in my eyes,'' she said the other day. That is not being a child, that is being a patriot.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I was privileged recently to hear Major General Terry Juskowiak speak about the role of the soldier in the United States. I was impressed by what he had to say, and would like to submit his remarks in the Congressional Record: It is truly an honor for me to be here today and to participate in this luncheon honoring Veterans--past and present. Do we have any Jeff Foxworthy fans here? Let me do a take off on Jeff and say . . . You might be a veteran if: Your spouse responds to ``hooah'' and understands what it means regardless of the context you present it in. You might be a veteran if . . . when you go camping, you ridicule other campers for setting up their tent down wind and down slope of the latrine. You might be a veteran if . . . you still have an urge to line up your shoes under your bed. Or . . . your two-year old calls everyone in BDUs ``daddy.'' You might be a veteran if . . . when your kids are too noisy, you announce ``at ease!'' You might be a veteran if . . . you've seen the movie ``Patton'' enough times to memorize his speech. Or . . . cable news is your favorite program. The History channel is your next favorite. You might be a veteran if . . . you ruin movies for everyone around you by pointing out the unrealistic military scenes. And the biggest indicator you might be a veteran is . . . if you understood and related to this list!!! In a little over a week, our nation will observe Veterans Day. To some Americans, it will be viewed simply as a day off from work; a day to kick back and relax. We all would be wise to instead recognize it as a significant national holiday . . . a day where we pause and honor all veterans who have served to fight for and protect the freedoms we enjoy--to enjoy our prosperity and our freedom to be able to kick back and relax. As George Orwell wrote. ``We sleep safely in our beds because rough men stand ready in the night to visit violence on those who would do us harm.'' If you like your freedoms--thank a veteran. I would ask the Veterans with us here today to please stand up. Ladies and gentlemen, let's recognize these distinguished individuals. Let's pause for a moment and seriously reflect on just what is a veteran. Some veterans bear visible signs of their service; a missing limb, a jagged scar, a certain look in the eye. Others may carry the evidence inside of them, a pin holding a bone together, a piece of shrapnel in the leg--or perhaps another sort of inner steel. The soul's ally forged in the refinery of adversity. Except in parades, however, the men and women who have served their country and kept it safe, wear no badge or emblem. You can't tell a vet just by looking. Most veterans live quietly and anonymously among us. They are our grandparents to some, parents to other's, brothers and sisters to many. Just who is a veteran? A veteran might be the elderly gentleman at the supermarket--palsied now and aggravatingly slow--who helped liberate a Nazi death camp in WWII and who wishes all day long that his wife were still alive to hold him when the nightmares come. He is the retiring businessman whose co-workers never guessed that behind his quiet demeanor is the hero of four hours of exquisite bravery against near impossible odds--50 years ago, in the bitter cold, near the 38th parallel of Korea. She--or he--is the nurse who fought against futility and went to sleep sobbing every night for a solid year in the heat of Vietnam. He is the cop on the beat who spent six months in Saudi Arabia sweating two gallons a day making sure armored personnel carriers didn't run out of fuel. He is the POW who went away one person and came back another--or didn't come back at all. He--or she--is the person who served in the garrisons and training fields of our country. Who did not deploy, but served in ways that don't grab headlines. Who kept on doing what we are paid to do--training soldiers. And who played a critical role in caring for the families left behind. A veteran is the three anonymous heroes in The Tomb of the Unknowns, whose presence at the Arlington National Cemetery must forever preserve the memory of all the anonymous heroes whose valor dies unrecognized with them on the battlefield, or the ocean's sunless depths. Or close to home, a vet is a 22-year-old sailor named Cherone Gunn, who left his aunt and uncle's house (Mr. and Mrs. Taylor) in Rex, GA to join the Navy, serve his country and get some experience. But instead, while serving aboard the U.S.S. Cole, was killed in the prime of his life by a senseless terrorist act. A veteran is an ordinary and yet extraordinary human being. A person who offered some of his life's most vital years in the service of our country, and who sacrificed his ambitions, and all too often his life, so others would not have to sacrifice theirs. A veteran is a soldier, sailor, airman or marine. A citizen--a ``regular guy or gal'' who answered our country's call to service. A veteran is America's sword against the darkness, the embodiment of the finest, greatest testimony on behalf of the finest, greatest nation ever known. A veteran is an American citizen who also embodies the words of Oliver Wendell Holmes: ``What lies behind us and what lies before us are tiny matters compared to what lies within us.'' Because a veteran sees service to our country as an affair of the heart. I'd like to share with you for a minute a short poem whose authorship is unknown. It is entitled ``It's the Soldier!'' But it speaks to all service members . . . to all service members of this magnificently free country: It's the Soldier! When the country has been in need, it has Always Been The Soldier! It's the soldier, not the newspaper which has given us the freedom of the press-- It's the soldier not the poet, who has given us the freedom of speech-- It's the soldier, not the campus organizer, who has given us the freedom to demonstrate-- It's the soldier, who salutes the flag, and serves under the flag-- It's the soldier whose coffin is draped with the flag, Who allows the protester to burn the flag-- And, it's the soldier who is called upon to defend our way of life! Millions of Americans have served this country since the days of the American Revolution, Many have made the ultimate sacrifice. And many are buried at Arlington or a host of other national and private cemeteries at home and abroad. The road we have traveled to get to where the world is today was made possible by the sacrifices of our veterans, and their families. So remember, each time you see someone who has served our country, just lean over and say ``Thank you.'' That is all most people need, and in most cases, it will mean more than any medal they could have been awarded. I keep a poem with me when I am deployed. At home, it also sits on my desk. Its author is a Vietnam veteran, George L. Skypeck. George's poem reminds me of how proud I am of my profession. I'd like to share it with you. It has special meaning to me--I'm sure it will to our veterans and their families as we pause to honor them on this special occasion: I was that which others did not want to be. I went where others feared to go, and did what others failed to do. I asked nothing from those who gave nothing and reluctantly accepted the thought of eternal loneliness . . . should I fail. I have seen the face of terror, felt the stinging cold of fear, and enjoyed the sweet taste of a moment's love. I have cried, pained and hoped . . . but most of all, I have lived times others would say were best forgotten. At least someday I will be able to say that I was proud of what I was . . . A Soldier. On behalf of a very grateful nation, I thank all veterans and their families for their sacrifices and their service. Americans can sleep safely at night. And Americans owe you an eternal debt of gratitude.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I thank the gentleman for yielding me this time, and I rise in support of the VA-HUD appropriation bill. Mr. Speaker, I recognize that this has been a challenging task to assemble this comprehensive legislation; and it is a testament to the tireless efforts of the chairman, the gentleman from New York (Mr. Walsh), and the gentleman from West Virginia (Mr. Mollohan), as well as the staff of the Subcommittee on VA, HUD and Independent Agencies. I am pleased that there is a provision in this bill that was authored by our colleague from Georgia and myself which will help and assist our communities across this country by delaying the designation of nonattainment by EPA until such time as the Supreme Court rules or until June 15 of 2001, whichever comes first. In the interim, though, Mr. Speaker, the EPA and State environmental divisions will also continue to monitor our air, the air quality for communities, so that they can be assured that they know what is in their air. But this legislation, too, will ensure that reason and common sense is adhered to as we all work towards the common goal of improving our Nation's air quality. I appreciate the fact that the White House did give us a consensus on this and worked with us too, and I look forward to further working with these gentlemen in subcommittee in their efforts.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, on October 12, a terrorist bomb left, not only a hole in the side of the U.S.S. Cole, but a hole in the lives of families and friends of the 17 sailors killed by the blast. This is especially true of friends and family of 23-year-old Signalman Seaman Recruit Cherone Louis Gunn. Seaman Gunn's life was marked by service to family, friends, community and Nation. His neighbors in Rex, Georgia remember him for always being available to help the local youth. His passion to serve his community fueled his ambition to serve in law enforcement. His desire to serve his Nation was expressed by his decision to follow his father's footsteps and join the Navy, where he would gain valuable experience which would help him enter law enforcement upon the end of his tour of duty. Mr. Speaker, Cheron Louis Gunn always sought to serve his country, knowing the risk inherent in the military and in law enforcement. Yet he did not shrink from making his commitment. I wish to offer my condolences to the Gunn family. It may be inadequate consolation, but it is important to remember that Seaman Gunn serves as a bright example of the qualities of honor and self- sacrifice which inspire the men and women of our Armed Forces.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, it has been 2000 years since our Lord was borne, and for one hundred of those years, his people have been served by the Fourth Street Missionary Baptist Church. I wish that prior obligations did not prevent me from joining you as you celebrate this milestone in your impressive new sanctuary. But I am reminded that Jesus said his church would be built of living stones--of people--who are far more important than any structure, no matter how great and how beautiful it is. When Fourth Street Missionary Baptist Church was founded a century ago by Reverend Willie Carter and Reverend John Bellamy, the church family worshipped under a brush arbor of vine and fig tree leaves. A man of this world would have seen a small group praying under a humble roof of green which would turn brown by winter. But a man of the spirit would have seen God laying living foundation stones for a church that would still be standing and growing 100 years hence. Like many church bodies, the Fourth Street Missionary Baptist Church evolved over time. Originally part of the Mount Canaan Baptist Church, its members formed the New Mount Canaan Baptist Church. In 1905, a plot of land was purchased on Fourth Street, where a small shelter was built and the church body met in the home of Deacon and Sister B.A. Parker. At this time, it adopted its present name. In 1935, reflecting the growing church body, a new sanctuary was built at the corner of Third Avenue and Fifth Street. In 1961, Reverend Johnny Flakes Jr. accepted the call to pastor the church and helped lead the church into a bright future. Under his leadership, the church was renovated in 1966. In 1977, a new two-story education building with a kitchen and banquet hall was built. In 1999, work was finished on your new state of the art sanctuary. More importantly, he was working, with God's grace, to build the real body of the church. Membership is over 3000, and growing, both in numbers and in spirit. This church is a living demonstration of the power of God to work in men and women's lives. Rev. Flakes, your church has had a glorious first century, and God willing, it will have many more to come. Congratulations.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, reserving the right to object, the documents that the gentleman referred to are already public records, so, therefore, I object.

Mr. COLLINS. Mr. Speaker, I ask unanimous consent to vacate the ordering of the yeas and nays on the motion to suspend the rules and adopt H. Res. 572.

Mr. COLLINS. Mr. Speaker, regular order.

Mr. COLLINS. Mr. Speaker, will the gentleman repeat the unanimous consent request?

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, I yield such time as he may consume to the gentleman from New York (Mr. Gilman). (Mr. GILMAN asked and was given permission to revise and extend his remarks.)

Mr. COLLINS. Mr. Speaker, I yield 1 minute to the gentleman from Michigan (Mr. Upton).

Mr. COLLINS. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I hear the word ``target,'' let us ``target.'' The Tax Code targets everyone who works and earns a check or earns an income. So when we talk about relief, we should also look at everyone who works and earns an income, whether they be employed or self- employed. The purpose of the marriage penalty relief bill is to try to establish some fairness in a Tax Code that many people feel is unfair, that many people and almost all of us know is very complex and is very costly to the individual to abide by. So what we were trying to do here and we were successful in the bill but we were not successful with the President's signature was to establish a standard deduction that is equal and fair to each individual, whether they are single or whether they are married. A single person has a $4,400 deduction. We were creating a $8,800 deduction for a married couple rather than current law that is about $7,300. We were taking the approach that the first dollars earned as adjusted gross income, whether it be single or whether an individual or a couple be filing as a married couple, that the first dollars earned would be subject to the 15-percent tax rate. For a single individual, the first $26,000 would be subject to the 15-percent rate. And I am using round numbers. For a couple, the first $52,000 would be subject to the 15- percent bracket. Equal. Fairness. There is nothing wrong with that. And why those who do not support that or why the President did not support that I do not know. I know the excuses, but I do not know the reasons. The excuses were that we are helping the rich, we are helping those no matter what their income level. What we were doing was establishing fairness on the bottom rung of the ladder. And as they climb the ladder of income, they climb the ladder of progressive tax rates, marginal rates. We have five marginal rates, 15 percent being the lowest. Then it goes to 28 and to 31 and to 34 and to 39.6. And then, as they reach that plateau, they begin to itemize. They even lose their itemized deductions based on their income. I regret that we have opposition to this bill that supports a measure that would actually prohibit the itemized deduction of homeownership. We should encourage homeownership. That is part of the American dream is to own a home. We should encourage people to save. Part of these reductions and part of letting people keep more of their earned income could lead to the possibility that some of them would save. Some of them may even put it into a savings account for their children for education purposes. Lastly, Mr. Speaker, we should encourage marriage. Marriage. When we have a tax code that discourages it, that is wrong. So I ask my colleagues to swallow the pride of supporting a President who does not quite understand the measures of this bill and support the American people, whether they be single or whether they be married. Mr. Speaker, I reserve the balance of my time.

Mr. COLLINS. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, the gentleman from Mississippi (Mr. Taylor) makes some very well-phrased comments. Neither are we going to steal it from Social Security or from Medicare or from any trust fund; but what we have done, in the appropriation process, is to increase funding in all levels that he has spoken of so that we can honor the promises we made to our veterans and so that we can replenish the funding needed for our defense. He mentioned there is no surplus. Mr. Speaker, we have a positive cash flow, though, and this positive cash flow is real. I went into business at the age of 18, and at the age of 18 I went into debt. Mr. Speaker, I am still in debt; and I do not have enough funds in my account to pay all of my debt, but what do I have to do? I have a positive cash flow that allows me to meet my obligations, and through the years I have had positive cash flow in some years and not in others; but those years that I did, I was able to give myself a little bonus, and what we are talking about here with this positive cash flow is leaving some of it as a bonus for those who earned it and paid it into the Government, paid into the Treasury, a positive cash flow, one that can be used to meet our obligations and one that can be used also to give relief and a bonus to our people across this country. Mr. Speaker, I yield 2 minutes to the gentleman from South Dakota (Mr. Thune).

Mr. COLLINS. Mr. Speaker, I yield 2 minutes to the gentleman from Tennessee (Mr. Wamp). (Mr. WAMP asked and was given permission to revise and extend his remarks.)

Mr. COLLINS. Mr. Speaker, I yield such time as he may consume to the gentleman from Texas (Mr. Sam Johnson). (Mr. SAM JOHNSON of Texas asked and was given permission to revise and extend his remarks.)

Mr. COLLINS. Mr. Speaker, I yield such time as he may consume to the gentleman from Texas (Mr. DeLay), the Majority Whip.

Mr. COLLINS

Mr. COLLINS. Mr. Speaker, today I am introducing a bill, along with my colleague, Representative Richard Neal, to end the unequal tax treatment imposed on U.S. produced distilled spirits. At a time when other countries adopt tax laws to favor their own domestic industries, it is ironic that current U.S. tax law favors foreign products at the expense of U.S.-made products. Regrettably, that is the case with respect to distilled spirits. As members of the Committee on Ways & Means, both Mr. Neal and I have worked for sometime to correct this inequitable situation. Current law allows wholesalers of imported spirits to defer the federal excise tax (``FET'') on such products until they are removed from a custom bonded warehouse for sale to a retailer. In contrast, the FET on U.S. produced spirits must be paid ``up front'' when the wholesaler purchases the product from a distiller; custom bonded warehouses cannot be used for domestic distilled products. This means that the FET on U.S. produced spirits must be prepaid by the wholesaler, and carried as a part of his inventory cost for as long as it takes to sell that product out of his warehouse. Couple this disparity in time of payment with the fact that distilled spirits are the most highly taxed of all products, and you begin to understand the seriousness of the problem. At $13.50 per proof gallon, the FET represents virtually 40 percent of the average wholesaler's inventory cost. To make matters worse, that wholesaler will generally carry that inventory for an average of 60 days before it is sold to a retailer. The bottom line is that U.S. tax policy favors the sale of imported spirits and creates a significant financial burden for wholesalers of domestic spirits--most of which are small, family-owned businesses operating within a single state. For the past ten years, the wholesale tier of this industry has advocated a tax law policy change referred to as ``All-in-Bond.'' Mr. Neal and I sponsored the ``Distilled Spirits Tax Simplification Act'' at the beginning of the 106th Congress to effectuate this policy change. Simply put, it would have permitted wholesalers of domestic spirits to become bonded dealers, effectively deferring payment of the tax until sale to a retailer--as is already the case with imported spirits. Given the obvious inequity of current law, the bill attracted the co- sponsorship of 75 of our colleagues from both sides of the aisle. As a consequence, Mr. Neal and I were successful in attaching the bill to a major tax reduction measure coming out of the Committee on Ways & Means last summer, which was subsequently approved by this body. However, Treasury/BATF had unwarranted concerns about noncompliance and suppliers objected to a proposed fee that was required to offset any revenue costs to the federal coffers. As a result of these objections, we agreed to drop the provision in conference and go back to the drawing board to develop a better solution to the problem. The ``Domestic Spirits Tax Equity Act'' is that better solution. The purpose of this legislation is to compensate wholesalers for the unequal burden imposed on U.S. produced distilled spirits under current law. We do so by allowing qualified wholesalers of domestic spirits a prepaid tax adjustment tax, or PTA, which is a credit against their annual federal income tax. The PTA is determined through a simple formula. It is equal to 40 percent of the amount paid for domestically produced spirits, times the IRS' applicable federal rate over a 60-day period. The PTA was crafted with simplicity in mind. The elements of the formula are easily verifiable and understandable by the wholesaler and the IRS, and the formula results in an accurate overall measure of the unequal float costs. In addition, unlike the All-in-Bond proposal, this bill does not change the current FET collection system. Mr. Speaker, I urge my colleagues to join me in this effort to eliminate the unequal tax treatment imposed on U.S. produced distilled spirits. The PTA is a simple and targeted solution, which addresses the problem, and I look forward to passing this measure into law.