Susan Collins

Ms. COLLINS

Ms. COLLINS. I thank the Chair. (The remarks of Ms. Collins pertaining to the introduction of S. 970 are located in today's Record under ``Statements on Introduced Bills and Joint Resolutions.'')

Ms. COLLINS

Ms. COLLINS. Mr. President, the Collins/Warner teacher relief amendment would support the expenditures of teachers who strive for excellence beyond the constraints of what their schools can provide. Our amendment enjoys the bipartisan support of several of our colleagues, including Senators Landrieu, Cochran, Allen, Gordon Smith, Harkin, Mikulski, Jack Reed, DeWine, Hutchinson, Dodd, and Enzi as well as the endorsement of the National Education Association, American Federation of Teachers, American Association of School Administrators, National School Boards Association, National Association of State Boards of Education, Council for Exceptional Children, National Center for Learning Disabilities, and the National Board for Professional Teaching Standards support the Collins/Warner Teacher Relief Amendment of 2001. I ask unanimous consent these support letters be printed in the Record.

Ms. COLLINS. The modifications have been agreed to by the amendment sponsors and the Chair and ranking member of the Committee on Finance, whom we thank for their valuable assistance. I understand there are now 2 minutes divided?

Ms. COLLINS. I would appreciate being notified when I have used 30 seconds, so Senator Warner, the coauthor of this amendment, can have the remaining 30 seconds.

Ms. COLLINS. Madam President, on behalf of Senator Warner and myself, I send a modification of amendment No. 675 to the desk.

Ms. COLLINS

Ms. COLLINS. Mr. President, if the Senator will yield, I point out to the Senator that the yeas and nays were ordered on the Collins-Warner amendment last Thursday night when it was first debated for a half hour on the Senate floor. This isn't a new amendment or a new request. The yeas and nays were, in fact, ordered last week. I wanted to clarify that for the record.

Ms. COLLINS

Ms. COLLINS. Mr. President, I rise in opposition to the amendment. The Senator has raised an important issue dealing with the appropriate treatment of those who are known as the notch babies. We all know this is not the bill on which to resolve this issue. We need to take up that issue in the context of modernizing our Social Security system, and this is just another attempt to delay final passage of the tax bill. So I encourage my colleagues to oppose this amendment regardless of their views on the underlying issue, and let's get on with the vote and approve this bill.

Ms. COLLINS

Ms. COLLINS. Mr. President, I rise to introduce the Civil Rights Tax Relief Act of 2001, a bill designed to promote the fair and equitable settlement of civil rights claims. I am very pleased to be joined today by Senators Bingaman, Grassley, Daschle, Jeffords, Sarbanes, Harkin, Corzine, and Leahy. The primary purpose of this bill is to remedy an unintended consequence of the Small Business Job Protection Act of 1996, which made damage awards not based on ``physical injuries or physical sickness'' part of a plaintiff's taxable income. Because most acts of employment discrimination and civil rights violations do not cause physical injuries, this provision has had a direct and negative impact on plaintiffs who successfully prove that they have been subjected to intentional employment discrimination or other intentional violations of their civil rights. The problem is compounded by the fact that plaintiffs are now taxed on the entirety of their settlements or damage awards in civil rights cases, despite the fact that a portion of a settlement or award must be paid to the plaintiff's attorney, who in turn is taxed on the same funds! This double taxation of awards of attorneys' fees serves to penalize Americans who win their civil rights cases. I would like to share one example of how individuals can be harmed by the current taxation scheme, and even discouraged from challenging workplace discrimination. The example was brought to my attention by David Webbert, an attorney who practices in Maine's capitol, Augusta. In the case, David represented a person who successfully challenged a business' policy of discriminating against persons with a particular type of disability. As a result of the case, the discriminatory policy was declared illegal and was ended. Although the plaintiff did not seek any monetary damages in the case, the law did provide for payment of attorney's fees, which were paid by the defendant's insurance company. Because of the current law's double taxation of attorney's fees, they were taxable to the plaintiff in this case, despite the fact that they were also taxable to the attorney. In short, plaintiffs in civil rights cases like this could have to pay taxes despite receiving no monetary award. Or, in other words, under current law, a plaintiff can be penalized financially for bringing a meritorious case against a company's discriminatory policies. Our bill would eliminate the unfair taxation of civil rights victims' settlements and court awards; taxation that adds insult to a civil rights victim's injuries and serves as a barrier to the just settlement of civil rights claims. Our bill would change the taxation of awards received by individuals that result from judgments in or settlements of employment discrimination cases. First, the bill excludes from gross income amounts awarded other than for punitive damages and compensation attributable to services that were to be performed, known as ``backpay'', or that would have been performed but for a claimed violation of law by the employer, known as ``frontpay''. Second, award amounts for frontpay or backpay would be included in income, but would be eligible for income averaging according to the time period covered by the award. This correction would allow individuals to pay taxes at the same marginal rates that would have applied to them had they not suffered discrimination. Third, the bill would change the tax code so that people who bring civil rights cases are not taxed on the portion of any award paid as fees to their attorney. This provision would eliminate the double-taxation of such fees, which would still be taxable income to the attorney. The Civil Rights Tax Relief Act would encourage the fair settlement of costly and protracted litigation of employment discrimination claims. Our legislation would allow both plaintiffs and defendants to settle claims based on the damages, not on excessive taxes that are now levied. Our bill has been endorsed by the U.S. Chamber of Commerce, the Leadership Conference on Civil Rights, the American Small Business Alliance, AARP, the National Whistleblower Center, the National Employment Lawyers Association, numerous state and local bar associations and sections, including the Maine State Bar Association, Labor and Employment Section, and others. This bill is a ``win-win'' for civil rights plaintiffs and defendant businesses. We invite our colleagues to join with us in support of this common sense legislation.

Ms. COLLINS

Ms. COLLINS. Mr. President, I rise to introduce the Civil Rights Tax Relief Act of 2001, a bill designed to promote the fair and equitable settlement of civil rights claims. I am very pleased to be joined today by Senators Bingaman, Grassley, Daschle, Jeffords, Sarbanes, Harkin, Corzine, and Leahy. The primary purpose of this bill is to remedy an unintended consequence of the Small Business Job Protection Act of 1996, which made damage awards not based on ``physical injuries or physical sickness'' part of a plaintiff's taxable income. Because most acts of employment discrimination and civil rights violations do not cause physical injuries, this provision has had a direct and negative impact on plaintiffs who successfully prove that they have been subjected to intentional employment discrimination or other intentional violations of their civil rights. The problem is compounded by the fact that plaintiffs are now taxed on the entirety of their settlements or damage awards in civil rights cases, despite the fact that a portion of a settlement or award must be paid to the plaintiff's attorney, who in turn is taxed on the same funds! This double taxation of awards of attorneys' fees serves to penalize Americans who win their civil rights cases. I would like to share one example of how individuals can be harmed by the current taxation scheme, and even discouraged from challenging workplace discrimination. The example was brought to my attention by David Webbert, an attorney who practices in Maine's capitol, Augusta. In the case, David represented a person who successfully challenged a business' policy of discriminating against persons with a particular type of disability. As a result of the case, the discriminatory policy was declared illegal and was ended. Although the plaintiff did not seek any monetary damages in the case, the law did provide for payment of attorney's fees, which were paid by the defendant's insurance company. Because of the current law's double taxation of attorney's fees, they were taxable to the plaintiff in this case, despite the fact that they were also taxable to the attorney. In short, plaintiffs in civil rights cases like this could have to pay taxes despite receiving no monetary award. Or, in other words, under current law, a plaintiff can be penalized financially for bringing a meritorious case against a company's discriminatory policies. Our bill would eliminate the unfair taxation of civil rights victims' settlements and court awards; taxation that adds insult to a civil rights victim's injuries and serves as a barrier to the just settlement of civil rights claims. Our bill would change the taxation of awards received by individuals that result from judgments in or settlements of employment discrimination cases. First, the bill excludes from gross income amounts awarded other than for punitive damages and compensation attributable to services that were to be performed, known as ``backpay'', or that would have been performed but for a claimed violation of law by the employer, known as ``frontpay''. Second, award amounts for frontpay or backpay would be included in income, but would be eligible for income averaging according to the time period covered by the award. This correction would allow individuals to pay taxes at the same marginal rates that would have applied to them had they not suffered discrimination. Third, the bill would change the tax code so that people who bring civil rights cases are not taxed on the portion of any award paid as fees to their attorney. This provision would eliminate the double-taxation of such fees, which would still be taxable income to the attorney. The Civil Rights Tax Relief Act would encourage the fair settlement of costly and protracted litigation of employment discrimination claims. Our legislation would allow both plaintiffs and defendants to settle claims based on the damages, not on excessive taxes that are now levied. Our bill has been endorsed by the U.S. Chamber of Commerce, the Leadership Conference on Civil Rights, the American Small Business Alliance, AARP, the National Whistleblower Center, the National Employment Lawyers Association, numerous state and local bar associations and sections, including the Maine State Bar Association, Labor and Employment Section, and others. This bill is a ``win-win'' for civil rights plaintiffs and defendant businesses. We invite our colleagues to join with us in support of this common sense legislation.

Ms. COLLINS

Ms. COLLINS. Mr. President, I also take this opportunity to ask that the yeas and nays be ordered on the amendment.

Ms. COLLINS. I ask unanimous consent the reading of the amendment be dispensed with.

Ms. COLLINS. Mr. President, on behalf of myself and Senator Warner, I send an amendment to the desk and ask for its immediate consideration.

Ms. COLLINS. Mr. President, may I have order, please?

Ms. COLLINS. Mr. President, I want to respond to the legitimate point the Senator from Montana has raised. It is true teachers can deduct unreimbursed expenses--theoretically. The problem is, most teachers don't make enough money to itemize. So most of them do not get the benefit of the itemized deduction that would allow them to write off unreimbursed expenses. In addition, even those who itemize have to reach a 2-percent floor of their income in order to claim the deduction. So for the vast majority of our Nation's teachers, these are unreimbursed expenses for which there is no tax deduction at all. We have to remember that we are talking about teachers who are not well paid. I agree with the Senator from Montana that we should pay our teachers better. But we in the Senate can take a modest step by adopting this proposal to help our teachers who reach deep into their pockets to pay for classroom supplies and paper materials and pay for course work. Can't we take the small step to say thank you for their investment in our Nation's children? I think we can, Mr. President. I hope the Senate will adopt this amendment.

Ms. COLLINS. Mr. President, I ask unanimous consent that the Senator from Connecticut, Mr. Dodd, also be added as a cosponsor of our amendment.

Ms. COLLINS. Mr. President, will the Senator yield very quickly for a unanimous consent request?

Ms. COLLINS. Mr. President, I wish to thank the Senator from Virginia for his usual eloquent and gracious remarks. He is a terrific Senator with whom to work. The people of Virginia are very fortunate to have him representing them. He has also been an extremely strong advocate for education his entire time in the Senate. It has been a pleasure to work with him. Mr. President, I ask unanimous consent that the Senator from Rhode Island, Jack Reed, another very strong advocate for education, be added as a cosponsor of our amendment.

Ms. COLLINS. Mr. President, I rise this evening with my good friend, the distinguished senior Senator from Virginia, Mr. Warner, to offer an amendment providing tax relief to our Nation's teachers. We are very pleased to be joined by several cosponsors including Senators Cochran, Landrieu, Allen, Harkin, Reed, Gordon Smith, Mikulski, Hutchinson, and Dodd. It would be difficult to script a more appropriate time for us to offer this important amendment. We stand now at the intersection of two debates, one on a bill to modernize and reauthorize the law that will define the Federal Government's role over the next 7 years in educating our Nation's children, the other a landmark tax relief bill of which we are beginning consideration today. Our amendment joins some of the best elements of each. It is good both for tax policy and for education policy. In the midst of the education and tax debates, we are asking our colleagues in the Senate now to overlook the selfless efforts of teachers and the financial sacrifices they make to improve their instructional skills and the classrooms in which they teach. Senator Warner deserves enormous credit for focusing the Senate's attention, through a sense-of-the-Senate resolution to the education bill, on the need to provide tax relief for our teachers. Our teachers serve such a critical role in the education and the development of our children. This amendment, the amendment Senator Warner offered to the education bill, expressed the sense of the Senate that the Congress should pass legislation providing teachers with tax relief in recognition of the many out-of-pocket, unreimbursed expenses they incur to improve the education of our children. The amendment we offer tonight is the legislation Senator Warner's sense-of-the-Senate resolution contemplated, and which I was proud to cosponsor. It earlier passed by a vote of 95-3. Our proposal is targeted to support the expenditures of teachers who strive for excellence beyond the constraints of what their schools can provide. Our amendment enjoys the bipartisan support of several of our colleagues, as well as the endorsement of the National Education Association and the American Association of School Administrators. Let me briefly describe the provisions of our amendment. First, it would allow teachers, teacher's aides, principals, and counselors to take an above-the-line tax deduction for their professional development expenses. Second, the bill would grant educators a tax credit of up to $250 for books, supplies, and equipment they purchase for their students. The tax credit would be established at 50 percent of such expenditures, so for every dollar in supplies a teacher spent, the teacher would receive 50 cents of tax relief. According to a study by the National Education Association, the average public school teacher spends more than $400 annually on classroom materials. This sacrifice is typical of the dedication of so many of our teachers to their students. Oftentimes, teachers in Maine and throughout the country spend their own money, even though they are paid very limited salaries, because they want to improve the classroom experience for their students. Recently I met with one such teacher, Idella Harter, the president of the Maine Education Association. She told me of the many books, supplies, rewards for student behavior, and other materials she just routinely purchases for her classrooms. One year, Idella Harter decided to save all of her receipts for these purchases. She started adding up the total, and she was startled to discover that it exceeded $1,000. At that point, she decided to stop counting. But it is indicative of the kind of selfless financial sacrifice so many of our teachers make. Idella Harter is not alone. Maureen Marshall, who serves in my office as my education policy adviser, taught public schools for 8 years in Hawaii and Virginia. In her first year as a teacher, she spent well over $1,000 of her own money on educational software, books, pocket charts, and other materials. Yet because of her tax situation, she could not deduct these expenses from her taxable income. When we help our Nation's teachers, the ultimate beneficiaries are their students. Other than an involved parent, a well-qualified teacher is the single most critical element to predict a student's success. Educational researchers have demonstrated time and again the close relationship between highly qualified teachers and successful students. Moreover, educators themselves understand just how important professional development is to maintaining and extending their levels of competence. When I meet with teachers from Maine, they repeatedly tell me of their need for more professional development. Yet there is a scarcity of financial support for this worthy pursuit. I greatly admire the many educators who have voluntarily reached deep into their pockets to pay for additional training and course work for themselves, and also to finance additional supplies and materials for their students. By enacting these modest changes to our Tax Code, we can encourage educators to continue to take the formal course work in the subject matter which they teach and to avail themselves of other professional development opportunities. The relief that our Tax Code now provides to teachers is simply not sufficient. By and large, most teachers do not benefit from the current provisions that allow for limited deductibility of professional development and classroom expenses. A new report by the American Federation of Teachers places the average national teacher's salary at about $42,000. In Maine, the average yearly starting salary for a public school teacher is just a little over $23,000. Yet these teachers, out of their own generosity, are reaching deep into their pockets to improve their teaching. Now, under the current law, the problem is that teachers do not reach a sufficient level to be able to deduct the costs of their professional development and classroom supplies. By allowing teachers to take the above-the-line deduction for professional development expenses and a credit for classroom expenses paid out of pocket, our amendment takes a fair, progressive approach that will provide a modicum of relief to our Nation's schoolteachers. I should note that most of our colleagues have already voted for very similar legislation. Last year, Senator Kyl, Senator Coverdell, and I offered a similar amendment to the Affordable Education Act, which was adopted unanimously. President Bush has eloquently stated: Teachers sometimes lead with their hearts and pay with their wallets. Our amendment makes it a priority to reimburse educators for just a small part of what they invest in the futures of our children. I hope our colleagues will join us in support of this important legislation. The NEA says it well: Teacher quality is the single most critical factor in maximizing student achievement. Ongoing professional development is essential to assure that teachers stay up to date on the skills and knowledge necessary to prepare students for the challenges of the 21st century. Thank you, Mr. President. I would like to recognize the leadership of the senior Senator from Virginia whom, I believe, will be speaking next in favor of our amendment.

Ms. COLLINS

Ms. COLLINS. Mr. President, I rise this evening, along with my good friend, the distinguished senior Senator from Virginia, Mr. Warner, to introduce the Teacher Tax Relief Act of 2001. We are very pleased to be joined by the Presiding Officer, the Senator from Virginia, Mr. Allen, and Senators Cochran and Landrieu, as original cosponsors of our legislation. All of these Senators are strong advocates for education and for our Nation's teachers. It would be difficult to script a more appropriate time for us to introduce this important legislation. We stand now at the summit of an education debate that began over 2 weeks ago. At the same time, we anticipate a major tax relief bill to which we will turn our attention as early as tomorrow. Our bill is related to both. It is both sound education policy and sensible tax policy. We plan on offering it as an amendment to the tax bill as soon as feasible on the Senate floor. For that reason, Senator Warner and I wanted to take advantage of this time this evening to talk a little bit about our bill and the ensuing amendment. In the midst of the education and tax debates, we are asking the Senate not to overlook the selfless efforts of our teachers and the many financial sacrifices they make to improve their instructional skills and the classrooms where they teach. Senator Warner deserves tremendous credit for focusing our attention, through a sense-of-the-Senate amendment to the education bill, on the need to provide tax relief for our Nation's teachers. Our teachers serve such a critical role in the education and development of our children. In fact, study after study demonstrates that other than involved parents, a high-quality, dedicated teacher is the single most important prerequisite for student success. The amendment which Senator Warner offered earlier this past week, and which I was proud to cosponsor, expressed the sense of the Senate that Congress should pass legislation providing teachers with tax relief in recognition of the many out-of-pocket expenses, unreimbursed expenses they incur to improve the education of our children. The bill we introduce today is legislation very similar to Senator Warner's amendment which was adopted by the Senate by a vote of 95-3. The bill we introduce today is targeted to support the expenditures of teachers who strive for excellence beyond the constraints of what their schools can provide. Earlier this year, Senator Warner, Senator Hatch, and I each introduced our own version of our teacher tax relief bills. Last year Senator Kyl and I teamed up in a similar way. We have now all come together behind the Teacher Tax Relief Act of 2001, which enjoys bipartisan support from our colleagues as well as the endorsement of the National Education Association. Our bill has two major provisions. First, it will allow teachers, teachers' aides, principals, and counselors to take an above-the-line deduction for their professional development expenses. I have talked with teachers in Maine who have financed continuing education courses at the master's and doctoral level as well as seminars out of their pocket. They then came back to their schools and shared their knowledge with their colleagues, and that additional course work has made them better teachers. Some school districts reimburse for those kinds of professional development expenses. It would be great if they all did. But some school districts simply don't have the resources to help teachers who are striving to improve their skills. What our bill will do is help those teachers who are financing those educational expenses out of their own pockets by giving them an above- the-line tax deduction. The second provision of our bill will grant educators a tax credit of up to $250 for books, supplies, and equipment they purchase for their students. The tax credit would be set at 50 percent of such expenditures so that teachers would receive 50 cents of tax relief for every dollar of their own money they spend for supplies for their classroom. It is remarkable how much the average teacher spends every year out of his or her own pocket to buy supplies and other materials for their students. According to a study by the National Education Association, the average public school teacher spends more than $400 annually on classroom materials. Just recently, I met with Idella Harter, president of the Maine Education Association. She told me of the books, rewards for student behavior, and other materials she routinely purchases for her classroom. One year Idella decided to save her receipts to see how much she actually was spending. She said she started adding up the receipts and was startled to discover they totaled over $1,000. When they got that high, she decided to stop counting. But she continues to this day to purchase supplies and materials for her students. When you think that the average teacher is not particularly well paid, it speaks volumes about their dedication that they are willing to make that kind of investment to improve the teaching for their students. Idella is not alone. Maureen Marshall, who handles education issues for me in my office, taught public school for several years in Hawaii and Virginia. In her first year as a teacher, she, too, spent more than $1,000 of her own money on educational software, books, pocket charts to assist with language arts instruction, and other materials. Because of her tax situation, she could not deduct any of these expenses from her taxable income. The ultimate beneficiaries of efforts to provide financial assistance to our teachers are our students. Our bill provides tax relief for up to $1,000 spent out of pocket by teachers for professional development and for supplies. These are teachers who are going the extra mile for our children, for our students. Our bill makes it a priority to reimburse educators for just a small part of what they invest in our children's future. I hope our colleagues will join us in support of this important initiative. I hope they will join us in a resounding vote when Senator Warner and I offer this proposal as an amendment to the upcoming tax bill.

Ms. COLLINS

Ms. COLLINS. Mr. President, I commend the Senator from Rhode Island for his work on this issue. He has been a long-time, strong advocate for improving libraries in our Nation's schools. I was pleased to work with him in refining parts of this amendment to make sure that it did not take funds away from the important reading programs. I thank the Senator from Rhode Island for his efforts and pledge my support for the amendment. Mr. President, I ask unanimous consent to be added as a cosponsor.

Ms. COLLINS. Thank you, Mr. President.

Ms. COLLINS

Ms. COLLINS. Mr. President, I ask unanimous consent that the Senate immediately proceed to executive session to consider the following nomination on the Executive Calendar: No. 77. I further ask unanimous consent that the nomination be confirmed, the motion to reconsider be laid upon the table, that any statements relating to the nomination appear at this point in the Record, and the President be immediately notified of the Senate's action. I also ask unanimous consent that the Senate then return to legislative session.

Ms. COLLINS

Ms. COLLINS. Mr. President, I rise this evening, along with my good friend, the distinguished senior Senator from Virginia, Mr. Warner, to introduce the Teacher Tax Relief Act of 2001. We are very pleased to be joined by the Presiding Officer, the Senator from Virginia, Mr. Allen, and Senators Cochran and Landrieu, as original cosponsors of our legislation. All of these Senators are strong advocates for education and for our Nation's teachers. It would be difficult to script a more appropriate time for us to introduce this important legislation. We stand now at the summit of an education debate that began over 2 weeks ago. At the same time, we anticipate a major tax relief bill to which we will turn our attention as early as tomorrow. Our bill is related to both. It is both sound education policy and sensible tax policy. We plan on offering it as an amendment to the tax bill as soon as feasible on the Senate floor. For that reason, Senator Warner and I wanted to take advantage of this time this evening to talk a little bit about our bill and the ensuing amendment. In the midst of the education and tax debates, we are asking the Senate not to overlook the selfless efforts of our teachers and the many financial sacrifices they make to improve their instructional skills and the classrooms where they teach. Senator Warner deserves tremendous credit for focusing our attention, through a sense-of-the-Senate amendment to the education bill, on the need to provide tax relief for our Nation's teachers. Our teachers serve such a critical role in the education and development of our children. In fact, study after study demonstrates that other than involved parents, a high-quality, dedicated teacher is the single most important prerequisite for student success. The amendment which Senator Warner offered earlier this past week, and which I was proud to cosponsor, expressed the sense of the Senate that Congress should pass legislation providing teachers with tax relief in recognition of the many out-of-pocket expenses, unreimbursed expenses they incur to improve the education of our children. The bill we introduce today is legislation very similar to Senator Warner's amendment which was adopted by the Senate by a vote of 95-3. The bill we introduce today is targeted to support the expenditures of teachers who strive for excellence beyond the constraints of what their schools can provide. Earlier this year, Senator Warner, Senator Hatch, and I each introduced our own version of our teacher tax relief bills. Last year Senator Kyl and I teamed up in a similar way. We have now all come together behind the Teacher Tax Relief Act of 2001, which enjoys bipartisan support from our colleagues as well as the endorsement of the National Education Association. Our bill has two major provisions. First, it will allow teachers, teachers' aides, principals, and counselors to take an above-the-line deduction for their professional development expenses. I have talked with teachers in Maine who have financed continuing education courses at the master's and doctoral level as well as seminars out of their pocket. They then came back to their schools and shared their knowledge with their colleagues, and that additional course work has made them better teachers. Some school districts reimburse for those kinds of professional development expenses. It would be great if they all did. But some school districts simply don't have the resources to help teachers who are striving to improve their skills. What our bill will do is help those teachers who are financing those educational expenses out of their own pockets by giving them an above- the-line tax deduction. The second provision of our bill will grant educators a tax credit of up to $250 for books, supplies, and equipment they purchase for their students. The tax credit would be set at 50 percent of such expenditures so that teachers would receive 50 cents of tax relief for every dollar of their own money they spend for supplies for their classroom. It is remarkable how much the average teacher spends every year out of his or her own pocket to buy supplies and other materials for their students. According to a study by the National Education Association, the average public school teacher spends more than $400 annually on classroom materials. Just recently, I met with Idella Harter, president of the Maine Education Association. She told me of the books, rewards for student behavior, and other materials she routinely purchases for her classroom. One year Idella decided to save her receipts to see how much she actually was spending. She said she started adding up the receipts and was startled to discover they totaled over $1,000. When they got that high, she decided to stop counting. But she continues to this day to purchase supplies and materials for her students. When you think that the average teacher is not particularly well paid, it speaks volumes about their dedication that they are willing to make that kind of investment to improve the teaching for their students. Idella is not alone. Maureen Marshall, who handles education issues for me in my office, taught public school for several years in Hawaii and Virginia. In her first year as a teacher, she, too, spent more than $1,000 of her own money on educational software, books, pocket charts to assist with language arts instruction, and other materials. Because of her tax situation, she could not deduct any of these expenses from her taxable income. The ultimate beneficiaries of efforts to provide financial assistance to our teachers are our students. Our bill provides tax relief for up to $1,000 spent out of pocket by teachers for professional development and for supplies. These are teachers who are going the extra mile for our children, for our students. Our bill makes it a priority to reimburse educators for just a small part of what they invest in our children's future. I hope our colleagues will join us in support of this important initiative. I hope they will join us in a resounding vote when Senator Warner and I offer this proposal as an amendment to the upcoming tax bill.

Ms. COLLINS

Ms. COLLINS. Mr. President, for the information of all Senators, under the order, tomorrow the Senate will conduct two votes in relation to the education bill. The first vote will be in relation to the Dayton amendment No. 622, to be followed by a vote in relation to the Voinovich amendment No. 443. Senators should, therefore, expect two early morning votes beginning shortly after 9 a.m. Following those votes, the Senate will begin consideration of the reconciliation bill and the statutory 20 hours for debate. Additional votes will occur throughout Thursday's session, and the Senate is expected to remain in session into the evening in order to make progress on the tax reconciliation measure. Before we close, I remind all Members of the early morning votes and ask that Senators be prompt to enable us to begin work on the important Tax Relief Act.

Ms. COLLINS

Ms. COLLINS. Mr. President, if there is no further business to come before the Senate, I now ask unanimous consent that the Senate stand in adjournment under the previous order.