Sam Johnson

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, do you know what? Al Gore is a spender. He wants to spend $1.4 trillion of our surplus on new government programs, eliminating any hope that Americans will get needed tax relief and stopping our efforts to eliminate our national debt. Republicans have already successfully eliminated $350 billion of public debt and have dedicated 90 percent of the next year's surplus solely to debt reduction. Republicans will eliminate another $240 billion in debt in the next year alone. The choice is easy: Do you want to spend $1.4 trillion in new government spending or have a debt-free America? Mr. Gore needs to rip up his government credit card and join the Republicans in eliminating our national debt. Americans want, need, and deserve a responsible government and a debt-free America.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, regular order.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I want to assert that our families need some help in America, and this is the way to give it to them. For a third time President Clinton and Vice President Gore have vetoed a bill to eliminate the marriage penalty tax because they say it is risky. My question is: What is risky about helping married couples keep more of their own money. Marriage is a cherished institution in America and we should promote it, not discourage it. Right now, married couples pay more in taxes than two single people living together. That's just not right. Washington must stop penalizing the cornerstone of our society--the American family. We should encourage marriage--not penalize it. In my district alone, this bill would end the marriage penalty for over 150,000 Americans. Mr. Clinton and Mr. Gore should stop playing election year politics. This bill is just too important. A vote to override the President's veto is a vote for American families.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I appreciate the comments of the gentleman from Utah. Mr. Speaker, this bill does extend the authorization for the establishment of an Air Force memorial. It is the only service that does not have one, and I think it is long overdue. The Air Force Memorial Foundation has worked tirelessly for over 7 years toward that goal, and historically all memorials authorized by Congress have required extensions to their legislation. In fact, this only authorizes 5 additional years for the Air Force memorial, which is going to be built without taxpayer dollars. It does not reference a specific site, and construction is subject to final approval from the National Capital Planning Commission and the Commission on Fine Arts. I think it is time to properly honor our Air Force Members who fought to keep America free. Do you remember World War II veterans? I do. Those guys were called America's greatest society, its greatest generation. It is the guys who flew those early airplanes, those P-40s in China, the P-51s in Europe, the B-17s, the B-24s, the B-25s, the B-26s, the Air Force that got us on track after World War II; and it is your Air Force today that did the things in the Middle East and in Kosovo that made America great and has kept it there throughout the years. Mr. Speaker, I think it is only proper that we honor our Air Force members who fought and have fought and will continue to fight to keep America free. Please vote to give America's pilots the honor they so deserve.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I rise in strong opposition to this Democrat proposition, and I wonder why we are even doing it when America is such a great Nation.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, listen, it is wrong, wrong, wrong to say secret or totally Republican. This was a measured response to an injustice by the WTO and it was a measured response from the President, from the Trade Commission, from the Democrats and from the Republicans. This thing was not done in secret, and it is for all businesses in this country that are legal. We should not question that. It is for America. Know what? This bill replaces the FSC in its entirety. It changes it. In its place, it adopts key features of the certain European tax systems moving the United States closer to a territorial system. It eliminates administrative pricing rules which the European Union objected to. Most importantly, this legislation is not export contingent. I sincerely hope that this legislation will end our dispute with the European Union. They must understand they cannot use the WTO to impose a permanent tax advantage over United States companies. We are doing this for America, for the people of America, for the businesses in America. God bless America.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, we must repeal the death tax that penalizes American values. The dollars are there, unlike what the gentleman from New Jersey (Mr. Pascrell) ahead of me said. Unfortunately, the Clinton-Gore administration and most of their Democratic allies support the death tax, and yet they make all sorts of arguments to justify yet another unfair tax. Do not believe them. They are up to their old class warfare tricks. Here is the truth. For too long the death tax has punished our families and small businesses. The death tax punishes families who save and who have worked hard all their lives. Worst of all, the death tax punishes their grieving children who have to sell their parents hard- earned assets just to pay the tax man. The death tax punishes those workers who are employed by the small businesses and farms. That is just not right. Americans hope to achieve the American dream and be able to share the fruits of their success with their children. We do not need Washington tax collectors operating a toll booth on the way to heaven. Unfortunately, President Clinton and his fellow supporters of the death tax just do not get it. They think Washington is more important than American values. There were 65 Democrats who voted to repeal the death tax in June. Will they have the courage to do what is right for America, or will they change their vote and blindly follow their party in an election year? Enough is enough. It is time to start repealing taxes on American values. Get rid of that toll booth on the way to heaven. Repeal the death tax.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, Democrats are running scared. Their message of fear, class warfare and big government has failed again. Even their own focus groups and polls tell them Americans want the Republican agenda of less taxes, less government and local control. And who can blame them? Just listen to what the Republicans have accomplished: we have created the longest economic expansion in America's history, balanced the budget, paid down the national debt, saved Medicare, locked away 100 percent of the Social Security surplus, eliminated the Social Security earnings penalty, and eliminated the marriage penalty and death tax. That is just to name a few. The Democrats have attacked these accomplishments as risky. But I do not think it is risky to give something back to the very Americans who made this country great, the people.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I yield back the balance of my time.

Mr. SAM JOHNSON of Texas. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1264) to amend the Internal Revenue Code of 1986 to require that each employer show on the W-2 form of each employee the employer's share of taxes for old age, survivors, and disability insurance and for hospital insurance for the employee as well as the total amount of such taxes for such employee.

Mr. SAM JOHNSON of Texas. Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days within which to revise and extend their remarks and include extraneous material on H.R. 1264.

Mr. SAM JOHNSON of Texas. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I think every Member would agree that our American workers pay too much in taxes, and with a $2.2 trillion surplus it is time for Washington to give our workers relief from a crushing tax burden. Unlike most Democrats, I believe our workers have earned a tax refund. I also think they are entitled to know the whole truth about how Washington secretly takes more of their hard-earned money than they might realize. Many workers simply do not realize the actual tax burden that Washington imposes on them. For instance, as every working American probably knows, each January we get a W-2 form. This W-2 form shows how much money we made and how much we paid in taxes during the previous year. But the W-2 simply does not show the whole picture. It fails to show how much tax your employer pays to Washington on your behalf. Many people are not aware that half of all of their payroll taxes, which are separate from their income taxes, are paid by the employers. In fact, yesterday I met with communications workers in my district who complained that their payroll taxes were too high and yet they did not realize that Washington takes the same amount from their employer, too. That is because current W-2s do not show the employer's share of the payroll tax burden. This is a typical Washington sleight of hand. The money they take from an employer is money that could have gone to the employee, either by increasing their take-home pay or providing better retirement or health benefits. Why does one think they hide it? Because they know that once the truth is out, bureaucrats cannot keep spending everyone's money to increase the size of government. This bill will change that by showing America the whole truth. In this legislation, the Right-to-Know National Payroll Act, employers will disclose their share of Social Security and Medicare taxes on each of our annual W-2s. This common sense legislation should have been law last year but the President vetoed it, along with much- needed other tax relief. So I am pleased that we are able to address this issue once again. Working Americans have a right to know the total amount of their paycheck that goes to Washington and they have a right to know the true extent of their payroll tax burden. It is clear that Washington takes too much money from our workers and it is time to let the sunshine shine on Washington's book of tricks. Mr. Speaker, I yield such time as he may consume to my friend, the gentleman from Michigan (Mr. Hoekstra), the sponsor of this bill.

Mr. SAM JOHNSON of Texas. Mr. Speaker, I yield such time as he may consume to the gentleman from Colorado (Mr. Tancredo).

Mr. SAM JOHNSON of Texas. Mr. Speaker, I yield myself such time as I may consume to just remind my colleagues that we are trying to put sunshine on the issue, and it was a Republican Congress that started this by making the Social Security Administration report at all. Mr. Speaker, I yield such time as he may consume to the gentleman from Michigan (Mr. Hoekstra) for closing.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, when I was 21 years old and flying combat in Korea, I thought I was bulletproof. I never gave one thought about being 65 years old and worrying about retirement. But young and middle-aged workers need to start today to prepare for the future. This week, the House is going to vote on legislation to increase the annual amount Americans can save in their individual retirement accounts from $2,000 to $5,000. IRAs provide one of the best incentives for Americans to save for their retirement security. It has been nearly 20 years since this $2,000 limit was set, and it is way past the time to increase it. This bill also increases the amount Americans can put into their 401(K) accounts and allow Americans to keep their retirement accounts if they choose to switch. Republicans have worked hard to tear down all the barriers through traditional American values, like family, hard work and savings. This bill goes a long way to make sure that every American has security.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, marriage is a cherished institution in America; and we ought to promote it, not discourage it. So we intend to do just that today. Right now married couples pay more in taxes than two singles living together. That is just wrong. Washington needs to stop penalizing the cornerstone of our society, the American family. This year my wife and I will celebrate 50 years of marriage. My wedding day was one of the happiest in my life. And back then, I have to tell my colleagues, I was not worried about having to hold the wedding reception at the IRS office. Today, in my district alone, 150,000 Texans are penalized for just being married. By repealing the marriage penalty, we are going to restore the American family tradition and the American dream. Republicans in the House have spent the past few years passing tax bills to eliminate the marriage penalty, but every time the Clinton- Gore administration vetoed them all. Enough is enough. It is time to repeal the taxes on American values. Let us start by saying ``I do'' to repealing the tax on marriage. Mr. Speaker, the time has come to sign this legislation and, for once, put American families first.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, today the House is going to vote to end the marriage penalty. Right now married couples pay more in taxes than two single people living together; that is just not right. Washington must stop penalizing the cornerstone of the American family. We should encourage marriage, not penalize it. We must restore families and the American dream. Last year, President Clinton labeled the marriage penalty relief risky and even vetoed it. This year Democrats are encouraging him to veto it again. In my district alone, this bill will help end the marriage penalty for over 150,000 Americans. The President and his Democrat friends should stop playing election-year politics. I say to the President, why do you not help us put American families first? Let us do it now.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, today Americans are faced with the largest tax burden since World War II. What many people do not realize is that the Federal Government is really taxing American values. One of those values is marriage. If we get married, the Federal Government punishes us. We pay more in taxes just because we said I do. When we say ``I do,'' it ought to be to your sweetheart, not to the IRS. Our Federal Government should encourage, not discourage, marriage and families. Our sons and daughters who cannot afford to marry, never truly make a lifelong commitment to God and each other. Republicans in the House have spent the past few years passing tax bills to eliminate the marriage penalty only to see a Clinton-Gore administration veto. Enough is enough. We must repeal the tax on American values. Let us start by saying I do to repealing the marriage penalty tax.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, this prescription drug plan gives American seniors choices. They can choose a new plan or they can keep the plan they already have. This is in stark contrast, no pun intended, to the Democrat plan that forces seniors into a government- run bureaucracy-led program that will leave seniors without the choices they deserve. Do Members remember when we were kids and we used to talk to each other with this antiquated communication system, talking through the cup and listening on the other end? Today's Medicare program is like two Dixie cups connected by a string. We can talk to one another, it works, but it does not meet the communications demands of the 21st century. Medicare today sometimes works, but our seniors deserve a program that meets their health needs in the 21st century. That includes prescription drugs. This bill will bring Medicare into the 21st century.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I would like to insert for the Record and excellent editorial written by the Republican Conference Chairman J.C. Watts. His editorial ran in the Dallas Morning News on Sunday, June 11, 2000. Mr. Watts correctly identifies the pitfalls of Congress adopting any health care system that resembles Canada's failed socialist system. Americans told us in 1994 that they do not want a national takeover of our health care system. We must stop any one-size-fits-some government run program and embrace a concept that gives seniors a plan that best fits their own needs. That is why Republicans have drafted a Medicare prescription drug bill that will provide needed medicine to our nation's seniors. It is a private based plan that will give seniors access to affordable, reliable and quality health care because I believe seniors should never have to choose between food and medicine. [From the Dallas Morning News, June 11, 2000] Canada's Medicine Won't Cure U.S. System (By J.C. Watts) While it certainly is true that grass often looks greener on the other side of the fence, anyone who has gotten a closer view can tell you where the crabgrass grows. That couldn't be any truer than in the debate over prescription drug prices. Those who are making political hay by holding up Canada's system of health care on the basis of cheaper drug prices are playing a false and dangerous game of bait and switch. The truth is that Canada's drug prices are linked to a system of health care that no American would settle for. Don't trust anyone who pretends to sell you one without the other. Just as Democrats say Americans should flock to Canada for drugs, Canadians already flock to the United States for treatment. The Canadian government uses a big-government approach that rations health care and discourages new medical technology. As a result, Canadians wait three times longer for cancer treatments and nearly 12 weeks to see a specialist. Canada also strongly controls the prices of innovative medicines, which has discouraged investment in research to develop medicines. Worse yet, the Canadian government won't pay for many of the latest breakthrough medications. For example, a number of top-selling drugs that are widely used by seniors in the United States--drugs that treat ailments such as arthritis, osteoporosis and allergic rhinitis--aren't reimbursed by some of Canada's biggest provincial health plans that provide prescription drug coverage to the poor, elderly and disabled. Canadians also face longer waits in gaining access to new medicines produced by Canadian drug makers. The Canadian government typically takes about a year and a half to approve a new drug for sale--that is at least 6 months longer than it takes here at home. Then, each provincial government in Canada takes additional time in deciding whether the new medicine will be placed on its list of reimbursable Even after approval, it can take almost two years for officials in Canada to place a medicine on the provincial reimbursement list. Typically, elderly patients with serious health problems don't have that kind of time to spare. A recent report from the highly regarded Fraser Institute in Vancouver found that 76 percent of Canadians believe their health care system is ``in crisis.'' Seventy-one percent said changes are needed because health care needs aren't being met. The study also found that Canadian patients often are forced to use the medicines selected by the government solely for cost reasons. Patients who would respond better to the second, third or fourth drug developed for a specific condition often are denied the preferred drug and are stuck with the government-approved ``one-size-fits-all'' drug. Perhaps most significant, however, is the fact that Canada's system of establishing artificially low drug prices has resulted in Canadian drug makers investing less in their own research and development of promising new medicines. And foreign companies often are reluctant to introduce new drugs in Canada because of price controls. That means Canadians' access to lifesaving new drugs is limited. Yet this Canadian-style health care with prescription drug benefits is what some in Washington are proposing for America. Just recently, we Republicans proposed a plan that modernizes Medicare and adopts a prescription drug coverage benefit. Unlike a one-size-fits-all plan, the plan is a market-based solution that gives Medicare beneficiaries real bargaining power through private health plans to purchase drugs at discount rates, and it guards against escalating out-of-pocket drug costs by setting a monetary ceiling beyond which Medicare would pay 100 percent of beneficiaries' drug costs. Our plan is 100 percent voluntary and preserves current coverage for seniors who want to keep what they have, while extending to other beneficiaries the choice of several competing prescription drug plans. By rejecting the big- government approach, our plan not only would provide a needed prescription drug benefit, it also would ensure continued innovation and the development of lifesaving drug therapies by American pharmaceutical companies. Today, America's pharmaceutical industry, which is being criticized in the current debate, spends about $24 billion on the research and development of more than 1,000 new medicines that could combat a wide range of diseases. But that effort comes with a cost--it takes 12 to 15 years and an average of $500 million to bring each drug from the laboratory to the market. For every dollar that American pharmaceutical companies earn in drug sales, 20 cents is reinvested in developing newer, better drugs. In many instances, American companies invest the money and research time in discovering medicines that Canada and other countries then turn around and reproduce at a cost of a few pennies per pill. The reality is that the Canadian system works because of the free-market practices of the United States and other nations. America sets the global standard for creating new medicines. Let's keep it that way, so that all Americans and the rest of the world can continue to reap the healthful benefits of our home-grown ingenuity.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, by the way, lowering taxes increases the revenue to the Government and, unfortunately, gives us a surplus, which is what has happened since the Republicans have been in for 40 years. The Democrats ran the House and the Democrats ran up the debt by spending your money like it was their own. The Democrats used deficit spending to fund more and more Washington programs. The debt ballooned and they raised taxes over and over again. Paying down the debt was never on the Democrat agenda. Well, times have changed. In just 5 short years with the Republicans in charge, we have turned a billion-dollar deficit into trillion-dollar surpluses. Under our plan, we are going to eliminate publicly held debt by 2013 or sooner; that is because we believe debt relief is a top priority. That is why this bill mandates that any increase in the surplus must be used to pay down the debt. This year we believe that will be close to $40 billion. Paying down the debt is going to help all Americans. It will lower mortgage costs and interest rates. More importantly, the American people expect our books to be balanced and our debts to be paid. We have to do it in our own homes, and we must do it in the people's House. The American people are fed up with 40 years of out- of-control spending by the Democrats, and they want Washington to get its house in order. Those who oppose this bill or believe it is not necessary are playing games with the American people and their money. Today, we are going to tear up the Democrats' big-spending playbook and get serious about our children's future by eliminating our Nation's debt once and for all.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, Buzz Aldrin and I went through flying school together. I just want to make that comment. He is a true American hero. Probably a little known fact about him is his mother's name was Moon. Quite a coincidence. He graduated from West Point with honors, third in his class, but just to show how really smart he is, he ended up in the Air Force. I could not resist that. He is working on a spacecraft system now that would make perpetual orbits between Earth and Mars. I hope Members will join me in honoring these three American heroes. Buzz Aldrin is a true American hero. A perhaps little-known fact about Buzz is that his mother's maiden name was Moon. Quite a coincidence. But Buzz Aldrin was a great patriot long before he ever set foot on the moon! He graduated from West Point with honors in 1951, third in his class. And to show you just how smart he really is, he ended up in the Air Force after West Point. I first met Buzz Aldrin when we were in flying school together in 1951 in Bartow, Florida. And we were sent off to fight in Korea together. Buzz flew 66 combat missions in Korea as part of the 51st fighter interceptor wing, where he shot down 2 MiG-15s. Buzz earned his doctorate in astronautics from the Massachusetts Institute of Technology and the manned space rendezvous techniques he devised were used on all NASA missions, including the first space docking with Russian cosmonauts. Buzz was selected as one of NASA's original astronauts in October of 1963. And on July 20, 1969, the world watched in amazement as Apollo 11 touched down on the moon and Buzz Aldrin became the 2nd man to set foot on another world. I was in solitary confinement in a Vietnam prison with no news from the outside world. But, Buzz Aldrin, paused to remember me that day. He took a POW bracelet with my name on it and an American flag to the moon to remember all the prisoners of war in Vietnam. And we will never forget that, Buzz. You would think that after a man walks on the moon, he could sit down and rest for awhile. But not Buzz Aldrin. Today, having retired from NASA, from the Air Force as a colonel, and from his position as commander of the test pilot school at Edwards Air Force Base, he is still working tirelessly to ensure a leading role for America in manned space exploration. He is working on a spacecraft system that would make perpetual orbits between Earth and Mars. Buzz has received numerous awards and medals, including the Presidential Medal of Freedom, the highest honor our country bestows. So, I believe this Congressional Medal of Honor is long overdue for my friend Buzz Aldrin and other Apollo 11 astronauts--Neil Armstrong and Michael Collins. I hope you will join me in honoring these three American heroes.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, in 1968, the average senior citizen spent just $64 a year on prescription drugs. Thirty years later, the average senior spends about $848 a year on prescription drugs. In 1968, seniors spent about 2.4 percent of their annual income on prescription drugs. And in 1998, seniors spent a little over 4 percent. That is almost double in just 30 years. Some seniors even have to choose between food and filling their prescriptions. This inevitably leads to higher costs for Medicare. And more importantly, some of these seniors suffer despite the fact that their illness is treatable. We can work together for a responsible and effective plan to provide prescription drug coverage for all, and it is coverage that will be affordable and available for all seniors.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I ran across an article out of the Dallas News this morning. I just have to tell Members about this. David Langford, who is executive vice president of the Texas Wildlife Association, said, ``Since 1851, my family has worked the land in the Texas Hill Country. Through ups and downs of the past 148 years, we have run flour mills, farmed, ranched, and offered hunting and fishing opportunities. ``Our land also serves as a habitat for many species of birds. . . . As a result, my family and I consider ourselves stewards of precious natural resources. ``But as is the case for much of the wildlife habitat in this country, the estate tax threatens to tear it apart. The need to pay large estate tax bills often forces families to sell or develop environmentally sensitive land. The estate tax is the No. 1 destroyer of wildlife habitat in this country. . . . ``But for those of us who are stewards of wildlife habitat, the argument goes much deeper than the issue of business and money. Yes, families suffer financially,'' and his did. ``When wildlife habitats disappear, they disappear forever. We aren't a bunch of fat cats trying to hoard our assets. We are private citizens trying to preserve an irreplaceable resource for the enjoyment and benefit of generations to come.'' Mr. Speaker, I think most Americans agree that we need to get rid of this. Americans simply do not believe the IRS ought to operate a toll booth on the road to heaven. Enough is enough. It is time to repeal the taxes on our American values. It is time to bury the death tax, giving a new birth of freedom to the next generation of farmers, ranchers, and small businesses. [From the Dallas Morning News, Nov. 10, 1999] Estate Taxes Threaten Wildlife Habitats (By David Langford) For many of us trying to preserve and protect our wildlife habitat, the federal estate tax is a deadly predator. Since 1851, my family has worked the land in the Texas Hill Country. Through the ups and downs of the past 148 years, we have run flour mills, farmed, ranched and offered hunting and fishing opportunities. Our land also serves as a habitat for many species of birds, including two endangered migratory songbirds the golden-cheeked warbler and the black-capped viero. As a result, my family and I consider ourselves stewards of precious natural resources. But as is the case for much of the wildlife habitat in this country, the estate tax threatens to tear it apart. The need to pay large estate tax bills often forces families to sell or develop environmentally sensitive land. The estate tax is the No. 1 destroyer of wildlife habitat in this country. Although we have managed to hold our land together, it hasn't been easy. Before my mother died in 1993, we did everything we could to protect our family's land. Like millions of other family businesses, we paid accountants, tax attorneys and estate planners to help manage our assets in ways to avoid the tax, but it still came to this. In order to pay the estate taxes and keep the land together when my mother died, we had to sell almost everything she owned, including her home. My wife and I had to sell nearly everything we owned, including our home, and move into a two- bedroom condominium. We also had to borrow money for 35 years from the Federal Land Bank. Because the value of the land has increased since 1993, if we were killed in a car accident tomorrow, my children would owe more inheritance taxes than the amount I originally had to borrow to pay mine. But that isn't the end of the story. Not only would they pay more taxes than me, but they still would inherit my 35-year note that they would have to continue to pay. Could my children then keep the land? The short answer is no. It probably would become a subdivision. Like thousands of other hard-working, middle-class families, our children and grandchildren would be at the mercy of the punishing estate tax, which demands up to 55 percent of their assets at the time of death. They simply don't have the cash. Private land stewards all over the country are being ravaged by the estate tax. Taxpaying citizens are being driven off the land. What is accomplished by breaking up natural habitats? The benefit to the federal government is negligible. The estate tax raises barely more than 1 percent of federal tax revenue. Many economists have concluded that, what you consider the revenue lost from tax avoidance strategies, the estate tax contributes minimal revenue to the federal budget. Congress has an opportunity to repeal the death tax or at least reduce its crushing rates. No other act of Congress this year could provide more help to family-owned businesses. But for those of us who are stewards of wildlife habitat, the argument goes much deeper than the issues of business and money. Yes, families suffer financially mine certainly has but the real loss is one that affects the entire country. When wildlife habitats disappear, they disappear forever. We aren't a bunch of fat cats trying to hoard our assets. We are private citizens trying to preserve an irreplaceable resource for the enjoyment and benefit of generations to come. David K. Langford of San Antonio is executive vice president of the Texas Wildlife Association.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, today we are faced with the largest tax burden since World War II and what many people do not realize is that the Federal Government is really taxing American values. A good example is the death tax. The death tax is one of the most onerous taxes imposed by the Federal Government. It is double and triple taxation on American families' hard-earned savings. Even worse, the death tax forces grieving sons and daughters to sell family businesses or farms just to pay the tax. It is absolutely outrageous that we allow the Federal Government to do this to families. Enough is enough. It is time to repeal the death tax and end the assault on American values of family, hard work, savings, and entrepreneurship. Let us bury the death tax now. By doing this, we will be giving freedom and a new birth to the next generation of families, farmers, and small business owners.