Sam Johnson

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I would like to bring to the Congress' attention seven young men and the members of the Joseph Rankin family who sacrificed time and effort to serve the people of Russia from July 10-August 25, 1999, by remodeling an orphanage in Moscow to improve living conditions. In addition to the joy they received from investing in the lives of others, this cross-cultural experience gave these individuals a greater appreciation for the benefits and privileges we enjoy in America. These individuals are to be commended for their willingness to put the needs of others before their own. Daniel Buhler, MI; Michael Hadden, GA; Jesse Long, WA; Timothy Moye, GA; Joseph Rankin, MI; Joyce Rankin, MI; Benjamin Rankin, MI; Daniel Rankin, MI; Joseph Rankin, MI; Justin Tanner, MI; Jefferson Turner, GA; Neil Waters, VA.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I would like to commend 45 young men, fathers, and boys who invested their time and effort to assist the citizens of Cincinnati, Ohio in recovering from a devastating tornado earlier this year. With hard work and diligence, and at their own expense, these men selflessly served homeowners in clearing debris, removing uprooted trees, and repairing roofs from April 16-30, 1999. David Belanger, KY; Caleb Belanger, KY; Jeff Bramhill, Ontario; Ryan Breese, IL; Jason Brown, AL; Daniel Chiew, Singapore; Jonathan Crisp, OH; Jonathan De Haan, KY; John Dixon, GA; James Dowd, OH; Thomas Dowd, OH; Curtis Eaton, NC; Olof Ekstrom, OR; Jeremy Forlines, OH; Jonathan Gunter, IN; Richard Hens, OH; Thomas Hogarty, VA; Daniel Hough, IN; Kimberland Hough, IN; Stephen Hough, IN; Mario Huber, PA; Jared Kempson, IN; Joshua Kempson, IN; Lindsay Kimbrough, IL; Justin King, MI; Daniel Lewis, OH; James Lovett, WA; Gregory Mangione, MI; Allen Martin, OH; Samuel Mills, TX; Timothy Moye, GA; Robert Nicolato, OH; Sean Pelletier, WA; Daniel Petersen, GA; Misha Randolph, TX; Ross Richmond, OH; Jason Ruggles, MI; John Saucier, AL; Tristan Sutton, KY; Justin Swartz, CA; John Tanner, MI; Jefferson Turner, GA; Andrew Van Essen, Ontario; Stephen Watson, TX; Timothy Zeller, IN.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I would like to give special recognition before Congress to the efforts of 88 young men who provided extensive disaster relief services and humanitarian aid to the people of San Pedro Sula, Honduras in the wake of Hurricane Mitch. Between November 1998 and April 1999, these men aided in rescue operations, distributed food and clothing, constructed housing for refugees, provided medical aid, and coordinated the collection and distribution of donated supplies from America, thus promoting hope, good will, and charity between the United States and Honduras. They should be commended for their sacrifice and commitment to serve their follow man in a time of great need. Levi Ackley, MN; Aaron Berg, Ontario; Nathan Beskow, OR; Evan Bjorn, OK; Adam Blocker, FL; Caleb Boyette, FL; Michael Braband, MO; Rodian Cabeza, NY; David Carne, OR; Daniel Chiew, Singapore; James Clifford, Ontario; Fredrick Cohrs, WA; Steven Dankers, WI; Johathan De Haan, KY; Nathan Downey, CA; Daniel Falkenstine, TX; Andrew Farley, CA; Joseph Farley, CA; Steven Farrand, CO; David Fishback, Ontario; Benjamin Frost, MN; Eric Fuhrman, MI; Ron Fuhrman, MI; Rob Gray, IN; Michael Hadden, GA; Richard Hens, OH; Burton Herring, Jr., AL; William Hicks, CA; Nathan Hoggatt, TX; Mario Huber, PA; Joshua Inman, OH; Jordan Jaeger, IA; Anders Johansson, WA; Aaron Jongsma, Ontario; Justin King, MI; Jason Kingston, TX; Richard Knight, AR; David Kress, AL; Luke Kujacznski, MI; Jeremy Kuvik, NY; Joshua Lachmann, IN; Mike Litteral, OH; Lucas Long, WA; James Lovett, WA; Joshua MacDonald, FL; Gerard Mandreger, MI; James Marsh, NC; Timothy Mirecki, Ontario; Ben Monshor, MI; Benjamin Moore, MS; Timothy Moye, GA; John Munsell, OH; Robert Nicolato, OH; John Nix, MI; Joseph Nix, MI; Steve Nix, MI; Sean Pelletier, WA; Keon Pendergast, AR; Joshua Ramey, CA; Elisha Robinson, PA; Bruce Rozeboom, MI; Eric Rozeboom, MI; Gregg Rozeboom, MI; Mark Rozeboom, MI; Jason Ruggles, MI; Jonathan Russel, CA; David Servideo, VA; Chad Sikora, MI; Scott Stephens, MI; Kevin Stickler, NC; Nathanael Swanson, New Brunswick; Paul Tallent, NM; John Tanner, MI; Josha Tanner, MI; Justin Tanner, MI; Joshua Thomas, OR; Jefferson Turner, GA; Roy Van Cleve, WA; Andrew Van Essen, Ontario; Christopher Veenstra, MI; James Volling, Ontario; Neil Waters, VA; Daniel Weathers, WA; Daniel Weed, NY; Shane White, KY; Nathan Williams, KS; John Yarger, CO; Chad Yordy, IN.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I rise today to recognize the 50th anniversary of the Geneva Conventions. In 1949, the Geneva Conventions were formally adopted which set the rules for safeguarding members of the armed forces who are wounded, sick, shipwrecked, prisoners of war and civilian workers of the military. At the same time, the dream of Henry Dunant was realized. Henry was the founder of the Red Cross movement, and in 1859 he originally proposed the establishment of a civilian volunteer relief corps to care for the wounded. It was in 1949, nearly 100 years later, that the Geneva Conventions were formally ratified. In the old days, they did not take prisoners. They killed them. As it evolved through the years, beginning in 1859 when Henry Dunant started the program, we began to be more humane in our treatment of war. So in 1949, nearly 100 years later, the Geneva Conventions were formally ratified, and the Red Cross was recognized as the world's humanitarian organization. Through his vision and determination, an organization was built that has educated, protected, given hope, provided comfort and relief to millions of people all over the world. Today virtually every country in the world is part of the Geneva Conventions. It was because of Mr. Dunant and these conventions that I and my family had hope during my 7 years of captivity as a prisoner of war in Vietnam. After I was shot down over Vietnam, a Vietnamese officer came up to me with a Red Cross on his lapel and said I could write a letter. Seeing the cross, I assumed he was working for the Red Cross and was visiting me to ensure that I would be treated humanely as the Geneva Conventions dictated. As Members know, our wars with both Korea and Vietnam, those two countries did not formally adopt the Geneva Conventions. They signed them but they did not adhere to them. After we spoke, he asked me if I wanted to write a letter. I wrote the letter and later learned it was never sent. I found out later that in Communist countries, there are not many left nowadays, the military runs the Red Cross and they do it the way they want to and not the way a humanitarian Red Cross that we know our Red Cross in America by and in other nations, the international one, does. They are not volunteers with humanitarian goals in mind. Later on during my captivity, a real Red Cross representative finally visited me and some of my letters made it home, through the Red Cross, and my family was able to send some that way as well. Those letters were some of the only comfort my family and friends here in America received during my nearly 7 years in captivity, and they were possible because the American Red Cross was there to make sure that the Geneva Conventions were followed. I tell that story simply to illustrate the power and respect that the symbol of the Red Cross holds throughout the world. The Red Cross and its affiliates are the organizations that are there in time of need, whether it be to ensure the human rights of political prisoners or to help reconstruct the homes and lives of victims of national disasters. The Red Cross is always there. In my case they were there to uphold the most powerful of human rights treaties, the Geneva Conventions. That is why today I congratulate and say ``thank you'' to the Red Cross, the American Red Cross and the International Red Cross on the 50th anniversary of the Geneva Conventions. I know that my family and I are very grateful to the Red Cross, to the volunteers who selflessly continue to serve so that human dignity is not compromised and human suffering is eliminated. I congratulate the Red Cross and the international movement, and again commemorate the anniversary of these important international treaties.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Chairman, on rollcall No. 521, I was inadvertently detained. Had I been present, I would have voted ``yes.'' (By unanimous consent, Mr. Rogers was allowed to speak out of order.) Recognizing Reigning Miss America, Heather French of Kentucky

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Madam Chairman, education is about providing our children with the tools they need to get a good education, like flexibility, accountability and choice. After 30 years and $120 billion, Washington needs to realize it is not how much you spend but what you spend it on that counts. For too long, we have spent money educating bureaucrats in regulation, red tape and Federal control. But now we are returning control and flexibility to the States while at the same time demanding more accountability for your tax dollars. I am especially proud that many of the reforms provided in this bill are mirrored after the efforts of my home State of Texas. Under the proven leadership of Governor George Bush, Texas has become the model for school accountability and student achievement. In fact, the 1998 national assessment of education progress recently reported that eighth grade students in Texas scored higher on average than the entire Nation in writing skills. Madam Chairman, this proves once and for all that giving the States, teachers, and parents greater control over their children's education works. That is what this Congress is doing today.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, again I find myself on the floor in another debate about freedom, the basic principle of democracy. To debate over freedom means to choose the quality health care that one wants. This bill permits all individuals access to health care by expanding medical savings accounts. Medical savings accounts allow all Americans to have the freedom to choose their own doctor and decide, with their doctor, what sort of medical care they need. My colleagues will notice that medical savings accounts have been expanded by more than 28 percent last year. We need to allow them to choose. The best way to provide health care to every American is not to add government regulations but to lift the regulations that prevent people from getting quality care. I believe the path to good medicine and health care should pass through the doctor's office, not the lawyer's office. I think that it is important for us to help people learn new innovations, and this bill also contains a medical innovation tax credit which helps our teaching hospitals and research facilities continue their fight to find cures for deadly diseases such as cancer. The American people have said they want control over their own health care. The answer to this problem is to give every American the freedom and control to choose their own doctor and medical savings accounts, and this legislation will do just that.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, let us be honest. President Clinton and his fellow Democrats believe in big government, the bigger the better. For years, President Clinton and the Democrats have increased taxes, squandered precious Social Security money on wasteful government spending. Now, thanks to fiscally responsible Republican policies, we have a budget surplus. We tried to return some of it to the American people, the true owners, but President Clinton vetoed any tax relief for hard-working Americans. Instead, the President and the Democrats cannot resist the urge to take the surplus, go on a big spending spree and charge it to America's Social Security account. The President wants this funded with new taxes, of course. Americans do not want, need, or deserve new taxes. Mr. Speaker, we must protect the Social Security surplus from the President.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, let me just say that we put together a $792 billion tax relief package for the people of the United States of America. There is a tax savings for every American. There is tax savings for education. We tried to put America back on track. Guess what the President is going to do today? He is going to veto that legislation and put a $792 billion tax increase on every American person in this country. Furthermore, to try to offset the stench of Waco that is going around today, this White House has the audacity to try to sue an American industry, the tobacco companies. They are legal operations. The idea is to take the pressure off of Waco. We must have justice in this Nation. We are a Nation of justice. We must stand firm for the benefits that every American deserves, and that is justice under the law.

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 taxing our American values. For example, the death tax. The death tax is one of the most onerous taxes imposed by our own 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 the family business or farms just to pay their taxes. It is outrageous for the Federal Government to do this to our families. With almost no support from the Democrats, Republicans in the House and Senate have agreed to eliminate the death tax. But President Clinton has no compassion for American values. He is saying he will veto it. Enough is enough. It is time to start repealing taxes on our American values. Americans want, need, and deserve tax relief now.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I cannot believe the rhetoric I am hearing today. I listened to the gentleman from Texas (Mr. Bonilla). He is absolutely on track. All that is happening is a takeover by big government trying to interfere in individuals' lives. Last year, the Congress and the President agreed to spend nearly $1 million on a study, and it is going to be completed in 2001. Why can we not wait until then? OSHA instead wants to rush forward and eliminate thousands of jobs and cost us billions of dollars while failing to assure the prevention of one single injury. Some single industry estimates go as high as 18 to $30 billion of cost. It is going to cost our businesses money. That means you, the consumer, the taxpayer, you are not only going to pay taxes, you are going to pay higher costs on everything you do. Let me just tell my colleagues something. When I was down at Homestead Air Force Base as commander, we had a little platform out on every level in a three-story barracks that our men lived in. OSHA came in and said you have to put a rail around there so when the guys get out there to clean the windows, they will not fall off. And furthermore, they have to have a hook to hook on that rail to make sure that if they do fall off, they will not fall and hurt themselves. Now, that is your government at work. Let me tell you what happened. A hurricane came through and destroyed that base totally. It does not anymore exist. So we got rid of the OSHA requirement in that way. Mr. Speaker, we need water here pretty bad. I hope we get a hurricane and just push OSHA out to sea.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Madam Speaker, Americans do not want, need, or deserve the highest taxes since World War II. For too long, our tax system has punished the very virtues Americans live by: hard work, marriage, savings, entrepreneurship, and freedom. Look what happens when we play by the rules. If we get married, the government punishes us with taxes. If we save and invest for our family's future, we pay taxes on the earnings. If we work hard to earn more, we end up paying what is called an alternative minimum tax, and lose all our family tax credits. Finally, if we build a successful business and try to leave it to our kids, they will probably have to sell it in order to pay taxes when we die. We want to end the assault on American values of family, savings, hard work, entrepreneurship, and freedom. It is our money, and we deserve to get it back. Americans do not want or need the President to spend our money on big government.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I appreciate what the gentleman says, but even with the Ambassador over there, we still are not getting into some of the places that we need to get into. If you send our military to do a job, they are going to do it, regardless of where they are, and they are doing that job over there. But I ask you, who better than our Vietnamese Americans to know what should happen in Vietnam? No waiver. They do not want a waiver. If you recall in 1995, I think it was, or 1993, rather, Clinton said that he would have a full and accurate accounting of all our POWs. That is our President. Again, in 1995, if you recall, he flip-flopped and went back on his word and recognized them. And now we want to put another nose under the tent, or push the nose a little further and try to recognize them for trade. Even now, we still have over 2,000 unaccounted for servicemen in Vietnam. Our MIA, missing in action, families, deserve our full support and that means ``yes'' to no waiver.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, we have got a new hero named Lance Armstrong as a professional cycler. In October of 1996, he was diagnosed with cancer, threatening not only his career but his life. Last Sunday afternoon, he conquered both. Lance, who grew up in Plano, Texas, in our district, won the Tour de France by 7 minutes, 37 seconds. Armstrong's triumph over the France landscape is a testament to the strength of human mind, body, and spirit when put to the test and a testament to faith in God that miracles do happen. The fact that an American won the race for the first time in 9 years is reason enough for national celebration. But Armstrong's victory over cancer gives a very real, very special hope to those who are struggling with cancer. Today we say bravo and congratulations, Lance, for a victory that will go down as one of the most incredible comebacks in history. America is in your debt. God bless you.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Chairman, I am appalled at this discussion. I think so much of the gentleman from Pennsylvania (Mr. Murtha) and the gentleman from California (Mr. Lewis). I know they are patriots of the first degree. We are all interested in the best for this Nation. For 50 years, every American soldier has gone to war confident that the United States had air superiority. Cancelling the F-22, and that is what this is, means we cannot guarantee air supremacy in future conflict, supremacy over the battlefield, and any new aircraft needs it. Without the F-22, I do not think the joint strike fighter will be able to carry out its primary mission, and the Air Force backs that, and they say that it will cost just as much to retrofit that airplane as to buy an aircraft that is already there. Our Nation's joint forces must be free from attack, free to maneuver, and free to attack on the battlefield whenever. That is what this airplane does. It has already been delayed 9 years. We need it now, as the gentleman from California (Mr. Cunningham) pointed out earlier, and we should have had it now. There is no alternative to the F-22. The joint strike fighter was not designed for air superiority and redesigning it will dramatically increase the cost. We have already done away with some of our electronic warfare defense in the Air Force. We will have to regenerate that. They are planning to do away with the F-117 because the F-22 is a stealth fighter. They are going to have to keep that around. That is going to cost more. An upgraded F-15 does not provide the same dominance that the F-22 program would provide. The Secretary of Defense vehemently disagrees with the decision to defund the F-22, and he stated he cannot accept a defense bill that kills this cornerstone program. The cancellation of the F-22 will adversely affect over 151,000 jobs in the coming years. Billions of dollars in contracts will be canceled. It affects 42 States. I flew the F-15 when I was active in the Air Force. That has been over 25 years ago. Can my colleagues believe that we are trying to retrofit an F-15 that will be in service for over 33 years by the time the F-22 achieves initial operational capability? And if a 33-year-old aircraft had been used in Korea, we would have been fighting migs with Sopwith Camel bi-planes. If the 33-year-old aircraft had been used just in the Gulf War, we would have been fighting third-generation Soviet fighters with Vietnam era F-4s. Do we think our active fighters would have fled from that threat? I do not think so. The American people will not tolerate parity or an aerial war of attrition. Parity is not acceptable. Our Air Force must have the capability to dominate the sky. Let us build this airplane. It is a stroke for freedom.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, some of these liberal Democrats are attacking the Republican tax proposal as risky. They think it is risky, because they do not trust the taxpayer. Who do my colleagues think the money belongs to in the first place? The taxpayer. Over in the Senate, Senator Bob Kerrey said, ``Cutting $800 billion,'' cutting $800 billion, giving it back to the people, ``when you've got $3 trillion coming in is hardly an outrageous, irresponsible move.'' Two-thirds of the surplus should go for retirement security and Medicare, and that is what we have done, and one-third for tax relief. It is a balanced and sensible plan. Americans want, need, and deserve tax relief today.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I just want to say to the previous speaker and to all of those in New York, my Democratic colleague is going to deny about $3,823 per capita to the taxpayers in his State of New York if he votes against this bill. That is not fair. We ought to return that money to the people of New York, and I think you New Yorkers ought to have it, just so Washington cannot spend it on more government programs. For too long the American tax system has been punished the very virtues that we live by in America: hard work, marriage, savings, entrepreneurship, and freedom. Let us look at what happens when we play by the rules. If you get married, the government punishes you. You pay more in taxes than an unmarried couple. If you save and invest money for your family's future, you pay capital gains taxes on the earnings from those savings. If you work hard to earn more, you end up paying what is called an alternative minimum tax or AMT and lose your family tax credits. Finally, if you build a successful business and try to leave it to your kids, they may have to sell it just in order to pay off Uncle Sam when you die. That is an assault on American values, and there are so many examples, and the consequences are devastating. Our sons and daughters cannot afford to marry and thus never truly make a lifelong commitment to God, each other, and their children. Families give up on trying to save and invest because they see it is cheaper to spend their money than pay taxes on their savings and investments. My Republican colleagues and I are committed to ending this assault on our values of family, investing, savings, hard work, entrepreneurship, and freedom. This bill is one giant step forward for freedom and removing the greedy hand of government from your lives. Mr. Speaker, 88 percent of nearly $800 billion of tax relief over 10 years goes to families. Let us give America's families a break and vote for freedom.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Chairman, I rise today in strong opposition to the Martinez substitute and in support of the Teacher Empowerment Act. This bill demonstrates and defines the basic philosophy regarding education that separates Republicans from the White House. Let's be honest--the President just wants a number. The latest mantra coming out of the White House is ``100,000 new teachers.'' It's a nice big number, and it makes for a good soundbite. Never mind how the teachers are actually trained. Never mind if they truly know the subject they're teaching or not. That isn't the focus for the President--what he wants, quite simply, is for the Federal Government to pay for 100,000 extra bodies. Period. Republicans believe it's better to have 500,000 better trained teachers than just 100,000 new ones. Instead of telling schools that they must hire teachers, we instead combine the current Federal teacher programs into one grant. With this money, we let the schools decide how best to spend their money on teachers. If they need to hire more, fine. If they need to train the ones they already have, even better. If they want to offer salary increases or merit pay, that's OK too. The point is that we believe local schools and local school districts know their teacher situation better than some bureaucrat sitting in a cubicle in Washington, DC. The Teacher Empowerment Act passed the Education Committee with bipartisan support, even after a strong, yet unsuccessful, lobbying blitz from the highest officials in the White House. I think our kids deserve something more than just a sound bite from the President. They deserve to be educated by the best-trained teachers possible, and that's what this bill does. I urge my colleagues to reject the Martinez substitute and support the Teacher Empowerment Act.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, on a lighter note, today, I think we ought to pause to remember the triumphant achievement of man's first steps on the moon. Thirty years ago today, my friend, Buzz Aldrin, landed the lunar module on the surface of the moon. Buzz and I went through flying school together and flew combat in Korea together. In 1969, while I was in solitary confinement as a POW in Vietnam, Buzz flew over in orbit. We did not know about it over there, because the Vietnamese told us the Americans were not able to land on the moon. But, Buzz, Neil Armstrong and Michael Collins proved them wrong, and we found out about it later. Buzz was a fellow Air Force flying pilot, and he remembered us by wearing my POW bracelet and taking an American flag to the moon for all prisoners of war in Vietnam. Today, Buzz Aldrin, I want to say thank you and thank you to all our astronauts as the Nation celebrates a tremendous accomplishment, a walk on the moon. Here's to the future, Buzz, and to the astronauts who are working to reach Mars. We salute you. God bless America.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I rise today to honor the newest source of pride for north Texas--The Dallas Stars. Although the city of Dallas is no stranger to winning championships, there was something especially exciting about watching the Stars with the Stanley Cup. Hockey was a relatively unknown sport in north Texas when the Stars arrived from Minnesota in 1993. But in the short 6 years since then, the Dallas Stars have developed a loyal following of fans, including myself. As a devoted fan of the Texas Rangers, the Dallas Cowboys, and the Dallas Mavericks I am proud to add the Dallas Stars to my list of hometown teams--Excuse me, Hometown ``Championship'' teams.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Chairman, increasing passenger facility charges are, in reality, increased taxes on America's airline passengers. I think it is kind of ludicrous to say they are not just because they are local. They require a Federal approval; therefore, we do control it, and it does go into the national system. Supporters argue it is just a user fee. We are too fond of using fancy words and arguments to hide our intentions. In Texas, we call it a tax, and that is what it is. Calling this tax a facility charge is like calling airline food dinner. This tax will just force passengers to pay more for their ticket. And any time the government takes more of our hard-earned money, that is a tax increase. It is regressive, and it will harm those who can least afford it; namely, families and small business people who use airline service to visit relatives and grow their businesses. We continue to hear the rhetoric about how we must take steps to protect the rights of airline passengers. What better way to start than by not allowing a tax increase and letting Americans keep more of what they earn? This bill is already using up part of the surplus we were going to use for tax relief. I think it is criminal we would deny Americans the tax relief they deserve. We must not pass another tax on the American consumer. Their burden is already too high. We should be pushing for tax relief, not tax increases. I urge my colleagues to support the Graham amendment and stop taxing the consumers' paychecks.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, today I am joined by Representatives McCrery, Houghton, Watkins, McInnis, and Camp in the introduction of legislation that will clarify the proper treatment of natural gas gathering lines for purposes of depreciation. For several years, a level of uncertainty has hampered the natural gas processing industry as well as imposed significant costs on the energy industry as a whole. Consequently, I have worked to bring certainty to the tax treatment of natural gas gathering lines. During this time, I have corresponded and met with a variety of people from the Department of Treasury in an effort to secure the issuance of much needed guidance for the members of the natural gas processing industry regarding the treatment of these assets. Unfortunately, I have not received satisfactory responses. Protracted Internal Revenue Service audits and litigation on this issue continues without any end in sight. As a result, I chose to introduce legislation in the 105th Congress in order to clarify that, under current law, natural gas gathering lines are properly treated as seven-year assets for purposes of depreciation. This year, I introduced similar legislation, H.R. 674, as a part of the 106th Congress. Today's bill supersedes my earlier bill, H.R. 674, and contains a few minor technical changes that are necessary to ensure that this legislation achieves its intended effect. This bill specifically provides that natural gas gathering lines are subject to a seven- year cost recovery period. In addition, the legislation includes a proper definition of a ``natural gas gathering line'' in order to distinguish these assets from pipeline transportation lines for depreciation purposes. While I believe this result is clearly the correct result under current law, my bill will eliminate any remaining uncertainty regarding the treatment of natural gas gathering lines. The need for certainty regarding the tax treatment of such a substantial investment is obvious in the face of the IRS's and Treasury's refusal to properly classify these assets. The Modified Accelerated Cost Recovery System (MACRS), the current depreciation system, includes ``gathering pipelines and related production facilities'' in the Asset Class for assets used in the exploration for and production of natural gas subject to a seven-year cost recovery period. Despite the plain language of the Asset Class description, the IRS and Treasury have repeatedly asserted that only gathering systems owned by producers are eligible for seven-year cost recovery and all other gathering systems should be treated as transmission pipeline assets subject to a fifteen-year cost recovery period. The IRS's and the Treasury's position creates the absurd result of the same asset receiving disparate tax treatment based solely on who owns it. The distinction between gathering and transmission is well- established and recognized by the Federal Energy Regulatory Commission and other regulatory agencies. Their attempt to treat natural gas gathering lines as transmission pipelines ignores the integral role of gathering systems in production, and the different functional and physical attributes of gathering lines as compared to transmission pipelines. Not surprisingly, the United States Court of Appeals for the Tenth Circuit recently held that natural gas gathering systems are subject to a seven-year cost recovery period under current law regardless of ownership. The potential for costly audits and litigation, however, still remains in other areas of the country. Given that even a midsize gathering system can consist of 1,200 miles of natural gas gathering lines, and that some companies own as much as 18,000 miles of natural gas gathering lines, these assets represent a substantial investment and expense. The IRS should not force businesses to incur any more additional expenses as well. My bill will ensure that these assets are properly treated under our country's tax laws. I urge my colleagues to join me as cosponsors of this important legislation.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I want to wish all Americans a happy Tax Freedom Day. Americans are now free from the Federal shackles on their income. And, this year, all American citizens worked for the government longer than in any previous year. Today Americans start working for themselves and not the Federal Government. Starting today, the money all Americans earn goes to their families rather than the Washington bureaucracy. This government is taking too much money out of our pockets. In fact, the average American will spend nearly 3 hours of each 8-hour working day just to pay taxes. Most of the time, almost 2 hours, will be spent working to pay Federal tax; and the remainder, 54 minutes, will be spent working to pay State and local taxes. For too long the Federal Government has increased taxes on our businesses, our seniors, our families, our children. We need to take our money away from the Federal Government, away from the bureaucrats and give it back to the American people. After all, American workers have earned it. My colleagues on the other side of the aisle believe all working Americans' money belongs to the Federal Government. I disagree. It is the money of all those hard-working Americans; and Americans want, need and deserve a refund now. Let us help America. Let us give the people what they deserve: tax relief that is long overdue.

Mr. SAM JOHNSON of Texas

Mr. SAM JOHNSON of Texas. Mr. Speaker, I opposed the President when he pushed NATO to attack the sovereign Nation of Yugoslavia, and I oppose the deployment of ground troops in that region. The atrocities that Slobodan Milosevic has committed are heinous, but the President's decision to use military force was hastily decided and has been poorly implemented. This war brings back strong and painful memories of another war, Vietnam, in which I was called to fight in and where I spent nearly 7 years as a prisoner of war. We might have succeeded in Vietnam except that what we did there we are doing here, we are allowing the politicians instead of the seasoned military officers to fight the war. The President has never established a defined military objective. No one can tell us why we are there, what are we fighting for, and what is our end objective. Simply put, there is no defined mission. We must end this devastation. It is up to this Congress to save lives, not take them. Mr. Speaker, I opposed the President when he pushed NATO to attack the sovereign nation of Yugoslavia. I also oppose the deployment of any U.S. ground troops in this region. The atrocities that Slobodan Milosevic has committed are heinous. But the President's decision to use military force was hastily decided and has been poorly implemented. This war brings back strong and painful memories of another war-- Vietnam, which I was called to fight in and where I spent nearly 7 years of my life as a prisoner of war. There was a reason for fighting in Vietnam. It was to prevent the spread of communism. We might have succeeded, except that we did there, what we are doing here. We are allowing politicians instead of seasoned military officers, to fight the war. The President has never established a defined military objective in Kosovo. No one can tell us why we are there, what we are fighting for, and what our end objective is. Simply put, there is no defined mission. We must end this devastation and save lives, not take them. When waging war, the President should ask several questions--are you willing to win at any cost? Is this in America's best interest? Is there a goal, and is there a plan to achieve that goal? To all of these questions, the answer is a resounding no. And what about NATO? We have seen over and over again, the President and his aides scrambling to defend NATO and NATO's credibility. What about our fighting men and women, who will be the ones to give their lives? Are their lives worth the credibility of NATO? When I was flying bombing missions over North Vietnam, the politicians were picking my targets. Twenty-five years later, here we go again, we're in the same situation. When our allied commander must submit every target to 18 other countries for permission to bomb, the only result is chaos. And what will we say if American soldiers start coming home in flag-draped coffins? I have listened to the reasons the President, his administration, and Members of both houses of Congress have given for supporting this war. But I keep asking the same question. Is this war worth the death of one single U.S. soldier? The answer keeps coming up no. Let me tell you something, as an Air Force veteran, I can tell you that air power alone cannot win a war. And history confirms it. Our pilots face many difficulties in the former Yogoslavia--difficult terrain, constant bad weather, and a quickly disappearing arsenal of our own weapons. Furthermore, we are pulling ships and planes from other spots around the globe to fight this war. We are even stripping our aircraft for spare parts to keep our combat planes in the air. And, today, the President called up 33,000 reservists to help meet our current shortfalls. War is a serious undertaking. It should not be used for political reasons--ever. War is a last resort and should only be used to protect America, her citizens and our vital interests. Despite the humanitarian atrocities in Kosovo, the loss of even one life for a cause that has yet to be articulated or defined for the people of the United States, is one too many. Everyone of you must ask yourselves this question--would you send your own son or your own daughter to die to resolve a centuries old civil war between two peoples in a sovereign nation? Would you send them to die when you yourself could not answer the question ``why''? The plight of the refugees is tragic and America should help them. We are a country that can provide relief and direction, ease pain and suffering. We should provide help to end the refugee crisis. I fought in a war where politicians were afraid to win because of the political fallout. That fear caused me to spend nearly 7 years of my life in a prisoner of war camp. I would fight again tomorrow for America's vital interests, but the answer in Kosovo is not to waste American lives. The answer is--stop the bombing and provide relief to the refugees. Please think about your vote today. You know, there is a wall among the trees near the Lincoln Memorial that is engraved with the names of brave soldiers. Many, of whom, were my friends. Families go there to grieve and remember their fathers, their mothers, their sons and daughters, sisters and brothers. Stop the bombing today. America does not need another wall.

Mr. SAM JOHNSON of Texas. Mr. Speaker, war is a serious undertaking. It should not be used for political reasons, ever. War is a last resort and only used to protect America, her citizens and our vital interests. Despite the humanitarian atrocities in Kosovo, the loss of even one life for a cause that has yet to be articulated or defined for the people of the United States is one too many. The plight of the refugees is tragic, and America should help them. We are a country that can provide relief and direction, ease pain and suffering, and we should provide help. Mr. Speaker, I fought in a war where politicians were afraid to win because of the political fallout. That fear caused me to spend nearly 7 years of my life as a prisoner of war. I would fight again tomorrow for America's vital interests, but the answer in Kosovo is not to waste American lives. The answer is stop the bombing and provide relief for the refugees. Mr. Speaker, there is a wall among the trees near the Lincoln Memorial that is engraved with the names of many brave soldiers, many of whom were my friends. Families go there to grieve and remember their fathers, their mothers, their sons and daughters. Stop the bombing. We do not need another wall.