Blanche Lincoln

Mrs. LINCOLN

Mrs. LINCOLN. I thank the Chair.

Mrs. LINCOLN

Mrs. LINCOLN. Mr. President, today I rise to reiterate to my colleagues the need for immediate reform in the Alternative Minimum Tax. This tax, which was created to stop the very wealthy from ducking taxes through exemptions and tax shelters, looms in the future of millions of unwitting American taxpayers. Economists from the Treasury Department and elsewhere state that perhaps 12 million American taxpayers will be subject to the Alternative Minimum Tax and its higher rates over the next 10 years. Now these people, these 12 million, these are not millionaires, they are mainstream people. According to the Treasury Department if we do nothing to change the AMT there will be a 638% increase in the number of taxpayers earning between $15,000 and $30,000 who will pay the AMT's higher rates. By 2008, 12% of the taxpayers paying the AMT will be earning between $30,000 and $50,000, 29% will be earners of $50,000 to $75,000. By 2008, 45% of people paying the AMT, a tax created for the very wealthy, will have Adjusted Gross Incomes of less than $75,000. If this alone is not enough to alarm this body perhaps we should consider the fact that an estimated 2000 families making over $200,000 will not pay one red cent in taxes this year. This is an unfair, unjustified, and inaction by this body is unreasonable. The AMT is out of sync with its purpose and it must be changed. There are two major factors that have brought the AMT into the lives of middle-income taxpayers--first, tax credits created to help families and aimed at promoting education and community are considered to be preferences in terms of AMT determination. This means that many taxpayers must choose between applying middle-income tax credits and paying the AMT or forgoing the benefits of the credits and paying regular income tax. The AMT is threatening to prevent millions of middle-income families from receiving these valuable family tax credits such as the dependant care credit, the credit for the elderly and disabled, the adoption credit, the child tax credit, and the HOPE scholarship. No one, rich or poor, should be forced to pay the AMT, and higher rates, because they use these credits. Second, Mr. President, the AMT has not been adjusted for inflation since 1993. This problem simply speaks for itself. While the cost of living has increased by approximately 43% since the tax code was last overhauled in 1986, the AMT has been adjusted only once by 12.5% in 1993. It is an inevitability that middle-income families will be drawn into the AMT if nothing is done to adjust a tax provision that is structured like the AMT. It is very important that this problem be addressed and I am happy that Senator Lugar has brought this issue to the forefront of debate with his bill which would index the AMT beginning in 1993. We can do a great favor to ourselves and our constituents this legislative session by fixing the AMT. Many families are not aware of the AMT. Most, I'm sure don't realize that soon they may be subject to the AMT and its higher rates. I promise, however, that if we do not fix the AMT now there are 12 million people out there that will let you know in the coming years. 12 million people, 45% of which earning less than $75,000 in adjusted gross income. One-million-four-hundred-and- forty-thousand Americans earning between $30,000 and $50,000 will be contacting their representatives in Washington in the coming years to ask, ``how can you people possibly consider me wealthy enough to pay a special tax for the wealthy?'' They will ask, ``why am I being punished for applying these tax credits that you gave me.'' While the bulk of the bulk of the middle-income AMT damage can be abated by Congressional action now, the AMT is already starting to take its toll on a handful of middle-income voters. I received a letter from an accountant in the northwest Arkansas town of Harrison. Jeff Hearn, who has impeccable professional credentials and who I understand to be a very well-respected practitioner among his peers, wrote me about the AMT plight of one of his clients. He wrote, ``Please find enclosed the description of one of my clients who is a young aspiring farmer with chicken houses in northwest Arkansas . . . He and his wife have two beautiful children who both qualify for the new child tax credit this year . . . However, when their return was completed they were subject to alternative minimum tax.'' Apparently this family was forced into paying AMT due to a combination of the new child tax credit and excess depreciation arising from their budding farm operation. I believe Mr. Hearn said it best when he wrote, ``It seems quite unfair to me that a couple under the age of thirty, who are trying to build an agricultural business in addition to working for a living would have to pay alternative minimum tax when individuals who make hundreds of thousands of dollars are still not paying alternative minimum tax.''

Mrs. LINCOLN

Mrs. LINCOLN. I thank the Senator for yielding. Mr. President, I appreciate my colleagues being on the floor today to talk about this important issue. I am pleased to be here in support, and I am pleased to see these Senators helping to educate our other colleagues in this body about the importance of this issue. It is not just to educate. It is also to impress upon them the urgency of this issue. I come from a seventh-generation Arkansas farm family. We are in dire straits. All farmers across this Nation are in dire straits. It is so very important for us to act in this body and in this Congress in a timely fashion. I believe my colleagues have expressed it, but it is so absolutely critical. Our farmers have been in dire straits for the past year, with bad weather, bad prices, and bad markets. This is the last straw. It is absolutely essential that we do something before we go home for this recess. Our farmers right now are looking at the equivalent of 1970 prices. What industry could make it with the increase in production costs, the increase of keeping the business going, surviving on what people were making in the 1970s? It is absolutely impossible to survive in today's agriculture economic climate. We produce the safest, most abundant, and most affordable food supply in the world. It is not going to be there for the future of this Nation and for the world if we do not support our farmers at this critical time. It is simply a desperate time. I spent the last recess looking at the worry on the faces of Arkansas farmers as they have talked about this crisis. These farmers are ready to throw in the towel; many of them already have. I applaud Senator Dorgan's efforts and hope my colleagues will join him in addressing the needs of our agricultural community. I thank the Senator for yielding.

Mrs. LINCOLN

Mrs. LINCOLN. Mr. President, this bill addresses a crop insurance crisis that is plaguing my home state of Arkansas. As many of you know, the outlook for the agricultural economy is very bleak for many parts of the country. As farmers in Arkansas and other states making their planting decisions for the upcoming growing season, they were offered what seemed to be a light at the end of the tunnel. A crop insurance policy entitled CRCPlus. CRCPlus is a supplemental crop insurance policy available only from America Agrisurance, Inc. and is offered on corn, cotton, grain sorghum, soybeans, wheat and rice in several states. For Arkansas' rice growers, the original CRCPlus policies offered what appeared to be a financially viable risk management tool by adding a privately backed 3 cents per pound to the underlying federal Crop Revenue Coverage (CRC) policies. This placed the guaranteed fall price for rice at a level above projected prices. With commodity prices depressed across the board, a large number of farmers decided to switch to growing rice based on this ``too good to be true'' offer. At a time when the agricultural climate in Arkansas is devastated to begin with, these policies were a last ray of hope for hundreds of farmers. Now, essentially, American Agrisurance has pulled the rug out from under these families. On March 1, the company reneged, saying it would reduce the additional guarantee of coverage from 3 cents to 1\1/ 2\ cents per pound. This announcement came after the sales period for crop insurance was closed, leaving many producers with a product they would not have otherwise purchased. Many producers felt they had been misled and I tend to agree. I am very thankful to Secretary of Agriculture Dan Glickman and Risk Management Agency Director, Ken Ackerman for their assistance in opening the cancellation period for crop insurance over the last two weeks so that the affected producers had more time to evaluate whether to keep the CRCPlus policies. This extra time eased the mind of many producers in my state during a very troubling period. During this extended cancellation period many producers reevaluated the cost/benefit ratios calculated at the 1\1/2\ cent level rather than the 3 cent level. Several producers canceled their polities with American Agrisurance, but many producers decided that the coverage offered was still sufficient to provide protection during a very volatile growing season and opted to stick with American Agrisurance and the CRCPlus policy. I wish the story ended here. American Agrisurance has since indicated that due to a problem with its reinsurers, they may not be able to live up to the additional 1\1/ 2\ cents of coverage on policies currently held by many producers. The company is reviewing its financial status and will announce on March 25th whether or not the 1\1/2\ cent polices will be honored. This situation has further clouded the outlook for producers and left them wondering what to believe and who to trust. Regardless of the company's excuses for its actions, it is now imperative that farmers who were wronged by this company be able to withdraw their business. I have been working with the Administration, the distinguished Chairman of the Senate Agriculture Committee Chairman Lugar, and several other members of the Senate Agriculture Committee to draft legislation that addresses our producers' needs. This bill allows the Department of Agriculture to reopen the crop insurance sales period so that producers affected by the uncertainty of the CRCPlus situation can transfer to another approved insurance provider. Farmers are on the verge of planting, so a swift response is necessary to clear up the confusion over their insurance protection. As the daughter of a seventh generation Arkansas farm family, I truly understand that in situations like this it's the farmer who gets left holding the bag. Each year, farmers go out on a limb and make critical planting decisions based on obligations and promises. My heart goes out to all who have made plans based on these policies. I urge my colleagues to act quickly on this matter so that a wrong can be righted in America's heartland. Thank you Mr. President. I yield the floor.

Mrs. LINCOLN

Mrs. LINCOLN. One or 2 minutes.

Mrs. LINCOLN

Mrs. LINCOLN. Thank you, Mr. President. And I thank my colleague from Arkansas. Mr. President, I join my colleagues, all of my colleagues, here today, but especially my fellow colleague from Arkansas, Senator Hutchinson, in a very special effort to designate March 24, 1999, as National School Violence Victims Day. As mentioned by my colleague, a year ago today the peaceful routine of a small middle school just outside of Jonesboro, in my home State of Arkansas, was forever changed. People across our country still grieve over the tragic shooting of four 11-year-old children and one 32-year- old schoolteacher of Westside Middle School. The heartbroken families of victims Natalie Brooks, Paige Ann Herring, Stephanie Johnson, Britthney Varner, and teacher Shannon Wright still question why it happened. What prompted two boys at the tender ages of 13 and 11 to violence? What spurred them to shoot their schoolmates and their teacher? The answers may be beyond our comprehension. Mr. President, the shooting at Westside Middle School is one of the gravest tragedies in the history of our State and our country. Though time has evoked some healing and renewed confidence, the children and teachers of Westside Middle School were apprehensive when returning to school last fall. Teachers had to comfort nervous children. Parents had misgivings. And playmates longed for their young friends. Having seen such young children fall to their death at the hands of classmates right before their very eyes, this brave community is having a hard time making sense of it all. We all are having a hard time making sense of it all. Sadly, last year's tragedy in my home State is not an isolated event. Over the past 18 months, gun violence has claimed lives at schools in Pearl, MS, as mentioned by my colleague; West Paducah, KY; Edinboro, PA; Fayetteville, TN; Springfield, OR; and Richmond, VA. Each time as our country watched in horror, we wondered if this senseless violence would ever stop. Mr. President, the picture painted by these images is ghastly indeed. Our Nation's schools are not just buildings where children and teachers spend their days. They are the cornerstones of our communities and the centers of young precious lives. Parents send their children to school day after day with the expectation that they will learn and that they will be safe. There are many things we can do in the Senate to curb school violence. We must not allow schools to become places to fear. I urge this body to examine this escalating problem. And I urge each Senator to use National School Violence Victims Day to create a dialogue with school communities in their States. When an entire community works together to improve its schools, everyone benefits. Every child deserves the opportunity to attend a safe school where he or she may worry about math and science, not guns and violence. Thank you, Mr. President. I yield back the remainder of our time. Mr. DODD addressed the Chair.

Mrs. LINCOLN

Mrs. LINCOLN. I thank the Senator from Alaska.

Mrs. LINCOLN

Mrs. LINCOLN. Mr. President, I rise today to pay tribute to National Women's History Month. I am proud to have the privilege of being the youngest woman ever elected to serve in this great body. And I want to use the occasion of Women's History Month to recognize just a few women from Arkansas who are paving roads for others to follow. I want to thank the many women who have blazed trails for years before me in order to secure a more prominent role for women of all professions, race, or faiths. In my home state of Arkansas, there are many such examples of women who deserve notoriety. Judge Bernice Kizer of Fort Smith was one of the first 5 women to enroll in the University of Arkansas Law School. After a brief time in private practice, she was elected to represent Sebastian County in our state legislature. During her tenure in the Arkansas General Assembly, Judge Kizer had the distinction of being appointed the first woman chairman of any legislative committee and the first woman member of the Legislative Council. She served in that capacity for 14 years, and then returned home to Sebastian County to become the first woman elected a judge in my home state of Arkansas. Judge Kizer's accomplishments are even more monumental when you understand that over the course of her 33 year career in public service, she was elected by Arkansans on 10 separate occasions without ever accepting one single campaign contribution. At the age of 83, Judge Kizer still serves as an active member of the Sebastian County Democratic Party. Judge Kizer paved the way for so many Arkansas women who are now involved in either the legislative or judicial branches of our government. On the Arkansas Supreme Court, Justice Annabelle Clinton Imber holds one of the courts seven seats. Secretary of State Sharon Priest and State Treasurer Jimmie Lou Fisher serve as two of Arkansas' constitutional officers. Today, Arkansas has 20 women who serve in our legislature. Community service and philanthropy are two vital components of life in many of the small rural communities in Arkansas and women have helped lead the way to improve our quality of life. My home State of Arkansas ranks third in the nation for philanthropic giving. The gifts given to the people of Arkansas have consisted of civic centers, art centers, and classroom equipment just to name a few by women like Helen Walton, Bess Stephens, and Bernice Jones. These gifts have had a significant impact on the lives of all of the areas residents. Whether it be insuring a warm meal to a hungry child in the early morning or after school activities, these women have looked beyond their own world and reached out to others in need. My mother has always told me that the kindest thing you can do for someone is to do something nice for their children. And as a young mother, believing that to be true, I am grateful to these and all community activists who take the time to care for the less fortunate. Numerous Arkansas women have ventured into previously uncharted territories and established themselves as leaders in the business communities. These women, like Patti Upton, founder of Aromatique, Inc. have served as an inspiration to our state's growing number of young women who want to pursue business careers. Patti, who began this home fragrance endeavor in her kitchen in 1982, has turned a personal hobby into an inspiring professional growth opportunity. As the current President and CEO of what has become one of the nation's leading home fragrance companies, Patti has most recently begun to share her success with the rest of the State. Under her leadership, Aromatique created a line of products that include potpourri, candles, soaps and other products that are appropriately named ``The Natural State.'' All proceeds from this product line go to support the Arkansas Nature Conservancy and recently Aromatique surpassed the million dollar mark for contributions back to this civic organization. Arkansas is the home of other women who have had dramatic effects in the business world. Diane Heuter is President and CEO of St. Vincent Health System and Julia Peck Mobley is CEO of Commercial National Bank in Texarkana. Mr. President, I am so proud to be able to stand here today in this historic Chamber and proclaim my full support and participation in National Women's History Month. There is no doubt that women across this Nation have made very significant contributions to our lives. Sometimes those contributions are subtle and some times they are significant, but none the less worthy of recognition. Let us celebrate the invention of bullet proof vests, fire escapes, or wind shield wipers, all of which can be credited to women in our history, as ways to promote and encourage women of future generations to rise to the level of success that I have spoken of here today. From this great Chamber, to State legislative chambers, from the boardroom to the classroom, from corporate headquarters to local Head Start, women make a difference. I am grateful for the opportunity afforded to me by those who have gone before me, and I hope in my tenure in the United States Senate to pave the way for many more young women from the great State of Arkansas. I yield back the remainder of my time. Thank you, Mr. President. Mr. STEVENS addressed the Chair.

Mrs. LINCOLN

Mrs. LINCOLN. I thank the Senator. I thank the Chair.

Mrs. LINCOLN. I appreciate my colleague's concern. I would like to express to him--and I think it is probably the sentiment of many of the Senators from rural States--having visited with some of my communications workers on the technical aspects of what we need to do in order to bring our schools and the infrastructure up to the level where they are actually going to be able to house these wonderful pieces of technology and computers, that we have to bring those buildings up to standard if we don't want to create fire hazards by overwiring classrooms to try to accommodate equipment that we are not prepared for in the buildings. We really have to focus on that kind of investment and infrastructure in our classrooms. I have certainly seen it, traveling rural America--the problems that we see out there. I am dedicated to making sure that all of our children of this Nation receive that help.

Mrs. LINCOLN. I am glad to yield.

Mrs. LINCOLN. Mr. President, I am delighted to be here today to speak on behalf of one of the issues that I think is the most important to our Nation. The great philosopher Edmund Burke once said, ``Education is the cheap defense of nations.'' So I think it is appropriate that we have moved on to education after last week's discussions about military spending. I tend to maybe disagree with some of my colleagues over there. I do think this is a very important issue to be discussing right now in the context of all of the different things we can be doing on behalf of our children, which I do think are our greatest resource. Investing in our children is the best national investment we could possibly make at this stage of the game. Giving our children the tools to succeed is a valuable investment in the success of our workforce and the resulting economy. Schools are not just buildings where children and teachers spend their days. Our schools serve as the cornerstone of our neighborhoods, and they are the most basic building blocks that our children need to compete in the future and in the coming 21st century. There is no doubt that our time is very well spent in this debate here not only on the issue of Ed-Flex and being able to give States and school districts flexibility to be able to produce the best workforce possible, but it is also a great time for us to be speaking in the context of all issues related to education--certainly, increasing our teachers and making sure that we have the proper infrastructure. We all have our particular areas in education of great importance, and certainly, we all represent different areas in the country that have specific needs. But we must ensure that as we discuss any legislation to repair our educational infrastructure, our school buildings, and classrooms, that we remember the needs of rural areas as well as urban areas. We must also do our best to equip all classrooms with the proper wiring and equipment so all of our children can ride the information highway, not just those in urban areas. When I served in the House of Representatives, I worked on the telecommunications conference, and I recognized how absolutely vital it was for us in rural America to have an interest ramp onto that information highway. Let's not overlook the importance of parental involvement in our educational reform discussions here. When parents read with children each night and help them with their homework, they reinforce what their children have learned during the day. This is so totally appropriate, not only that we are talking again about the flexibility we can provide States and districts but of every aspect of education. And if we spend the first 2 months of this session talking about education and reinvesting in our children, it is certainly worth it. Teachers will certainly have greater success in the classroom if parents are doing their part as well. We have a great example in northwest Arkansas of a family night constructed by a school district to help bring together fellowship in that school area with parents, local businesses, superintendents, principals, administration, teachers and students to come together in fellowship and understand their school community and how important that school community is to the overall community. My sister and many of my other relatives are teachers. They have talked to me about the importance of getting our children ready to learn. When you have a classroom of 5-, 6- and 7- year-olds who come in and are hungry or scared or they are sick, they can't possibly learn. School nutrition is absolutely vital to our children if they are going to be able to learn, to take on the tools they are going to need to be competitive. It is absolutely essential. I have met with teachers who have told me for years they could do their jobs better if they also weren't subbing as psychologists, doctors, and disciplinarians. There is so much we can do. We can fill our time and our debate here with investing in that great resource of our children. These teachers have also told me one of the most important things we can continue to do is, again, reinforce those nutrition programs in our school districts. I have done some of that debate in our recent hearing this week in the Agriculture Committee, and I hope we will continue debating what an important role that plays in this discussion we have here. As we discuss ways to empower teachers and improve teacher quality, let's try to support our teachers with resources so they can deal with the troubled children who are in our Nation's schools today. Whether children were born with the side effects of crack cocaine, or have witnessed domestic violence at home, or are tempted by others to smoke, these problems affect their performance in the classroom, and we must be focusing on how to eliminate those temptations to our children. Reducing class size is the first step toward helping our teachers deal with these issues, both being able to get the students' attention, but more importantly, to be the best teachers they can possibly be. It is important that we move quickly to put 100,000 new teachers into the classrooms because school districts are making hiring decisions right now for the fall. That is what makes that issue important and a part of this legislation that we are discussing right now. In my own State of Arkansas, like many of the other States that are represented here, a majority of our teachers are beginning to retire. We are losing a large number of our teachers over the next few years to retirement, and if we don't address the issue of teacher recruitment right now, we are going to be in serious trouble in many of our States. We will not have the qualified teachers to be able to teach our children, to nurture them in what it is that they need to be competitive in the future. I certainly appeal to my colleagues that all aspects of education must be addressed, and must be addressed as quickly as we can, because we certainly at this point must recognize that this greatest resource of ours, our children, and our future in this Nation are in jeopardy if we are not doing all we can in this debate to provide the best education possible for our children. Let's reverse the unfortunate road and trend of fewer young adults pursuing a career in education. Let us work towards giving teachers the incentive not only in pay but in stronger classrooms, smaller sizes, and a better capability of reward in what it is that they are there to do, and that is to teach our children. I thank my colleague for bringing this issue up. I am very supportive and have been an original cosponsor of Ed-Flexibility. But, more importantly, I think it is extremely appropriate for us to be discussing these issues of education. I hope we will continue this discussion and continue to improve this bill with so many of the opportunities that we have before us. I thank the Chair.

Mrs. LINCOLN. I appreciate my colleague, although he probably grew up as a city boy, understanding the needs of us in rural America. It is very important to us. We really appreciate it. (Laughter.)

Mrs. LINCOLN

Mrs. LINCOLN. Mr. President, I ask unanimous consent to speak as if in morning business, and I would like to charge that time to my colleague, Mr. Wellstone.

Mrs. LINCOLN. I thank the Chair.

Mrs. LINCOLN. I ask my colleague if he will withhold his request.

Mrs. LINCOLN

Mrs. LINCOLN. Mr. President, I am honored this morning to recognize Commander Mickey Vernon Ross, a great American from Arkansas who later today will be promoted to the rank of Captain in the United States Navy. With his promotion to Captain, Commander Ross not only earns the respect and admiration of his country, he also earns a place in Arkansas history, becoming the first African-American from our state to attain that high rank. Commander Ross is a native of North Little Rock and comes from a proud family with a long record of military service, following his father and three older brothers into the Armed Services. His father is no longer with us, but his mother, Minnie P. Ross, has traveled from Arkansas to be at the ceremony formally recognizing her son's promotion today. As you might imagine, she is overjoyed knowing how hard her son has worked to accomplish this feat. His wife, Mary Ann Ross, of Elaine, Arkansas, which is my home area, and their two children, Timothy, age 14, and Benjamin, age 6, will also be on hand to celebrate this momentous occasion. From an early age, Commander Ross has exhibited excellence in all aspects of his life--academically, professionally and personally. More than that, in a world short on heroes and role models to guide our children, Commander Ross is a shining example of the brilliant promise every life holds. Hard work and an eager spirit still equal success in America--no matter how difficult the challenges may be. It is my privilege--indeed, my duty as a voice for my state--to hold him up as an example for others to see. After graduating from North Little Rock High School in 1973, Commander Ross attended the United States Naval Academy in Annapolis, Maryland, where he was commissioned an Ensign and graduated in 1977 with a degree in Physical Science. In 1983, Commander Ross received a Master of Science in Electrical Engineering from the Naval Postgraduate School in Monterey, California. Currently, Commander Ross is pursuing a doctoral degree in Engineering Management at George Washington University. As an officer in the Navy, Commander Ross has served his country with distinction. His first tour of duty was onboard the U.S.S. Ranger CV 61 where he helped the command receive top honors, the No. 1 Recruiting District in the Nation. Later, on the U.S.S. Acadia as the Repair Officer, his department received the highest award for fleet maintenance support and the ship received the Navy ``E'' award from Commander Naval Surface Forces, Pacific. And I couldn't help but notice that in between his many assignments, Commander Ross found time to return to Arkansas to recruit Naval Officers at colleges and universities in our state. Today, Commander Ross is Director for Combat Systems for the Program Executive Officer for Aircraft Carriers at the Naval Sea Systems Command in Arlington, Virginia. But Commander Ross' record as a student and a Naval Officer aren't the only things for which I want to commend him this morning. Commander Ross is also a devoted husband and a wonderful father. His wife, Mary Anne, and their children must be very proud of him today. My father fought in Korea and my grandfather fought in World War I and they taught me at an early age to have the highest respect for the men and women in uniform who defend our nation. On behalf of the state of Arkansas and the United States Senate, I thank you, Commander Ross, for your service to our country. I hope the honor you bestow on your family, our state and our nation today inspires others to follow your example. I, for one, will be following your career with great interest and I suspect this will not be my last opportunity to recognize an outstanding achievement in your life. I thank you, Mr. President.

Mrs. LINCOLN

Mrs. LINCOLN. Mr. President, today I am introducing legislation to ensure that middle income working families receive the tax credits that Congress intended for them. There are many absurdities in our tax code, and I look forward to working with my colleagues to reform and simplify our entire tax system. Today, however, I offer a small first step toward making our tax laws sensible. The legislation I am introducing will protect millions of working families by allowing taxpayers to deduct their nonrefundable personal credits without having to include those credits in any determination of Alternative Minimum Tax (AMT) liability. Tax laws created to deal with wealthy folks who overuse tax shelters simply should not apply to middle income families. This legislation is necessary, and it will actually remove language from the tax code making it more simple and more user friendly. Imagine for a moment two working parents in Arkansas making $33,800. They work hard to spread their incomes far enough to pay their mortgage and care for their two school-age children and one in college. It may surprise you to know that this family falls under a tax burden that was created to ensure that the very wealthy pay their fair share of taxes. This family would have to pay the AMT. While the threshold income limits of the AMT have been set since 1986, incomes have slowly crept up due to inflation. This, coupled with the inclusion of family tax credits in AMT liability determination, has led to the ironic situation that my legislation seeks to correct. The Alternative Minimum Tax must be changed so that a family will not be strapped with an added tax burden simply because they choose to have children or educate them. Not only must we change the AMT, we must change it permanently. Last year, Congress provided a one year provision which removed the nonrefundable personal credits from AMT liability determination. I was pleased to see the President extend this provision for two more years in his budget. But we need to fix this problem permanently rather than using a band-aid approach of year-to-year alterations. The AMT is a looming peril for a massive number of middle-income Americans. Two Treasury Department economists recently projected that the number of households earning from $30,000 to $50,000 that are subjected to the AMT will more than triple in the coming decade. Because the individual AMT parameters are not indexed for inflation, 2.8 million taxpayers will completely lose these important family credits by 2008. On top of this injustice, many unwitting taxpayers will owe penalties and interest on underpaid taxes. Such a situation cannot be allowed to exist. While Congress must soon address the issue of indexing the AMT for inflation, permanently removing the nonrefundable personal credits from the reach of the AMT is the first step to ensuring that America's middle-income taxpayers will receive the financial relief they deserve while avoiding the confusion and frustration of year-to-year tax legislation. American families were given a child tax credit to help them raise their kids. Education credits were created to help make a college education more affordable for all Americans. These tax credits are good for families. They are important to working people and they are great for the long term future of our economy. As our law currently stands, however, many middle-income families will not be able to use these credits because they will be either totally eliminated or significantly reduced by the AMT. The education and child credits are not, however, the only credits that stand to be voided by the growing menace of the AMT. People who bring children into their homes will lose the value of the adoption credit. The credit for the elderly and the disabled will lose its value, and the dependant care credit will be effectively canceled by the AMT. This is absurd and the problem must be rectified. I would like to thank the ranking member of the Finance Committee, Senate Moynihan, and his very capable staffer, Stan Fendley, for working with me on this legislation. And I'd like to thank Senators Moynihan, Cochran, Breaux, Kerrey, and Landrieu for signing on as original co-sponsors. I encourage our colleagues to join us in this common sense approach to helping working families. Mr. President I ask unanimous consent that this bill be printed in the Record with these comments as well as the January 10, 1999 New York Times article by David Cay Johnston titled ``Funny, They Don't Look Like Fat Cats.''

Mrs. LINCOLN

Mrs. LINCOLN. Mr. President, if you consult any of the numerous Congressional directories that are published here in Washington, you will see that they all list six members of the Arkansas Congressional Delegation--two Senators and four House members. But for the past 25 years, there has been an unofficial seventh member of our delegation: a dynamic, hard-working, can-do staffer named Henry Woods. After two decades in the nation's capital, Henry is retiring, and the state of Arkansas is losing a Washington institution. Henry has helped one Congressman and three Senators from Arkansas to court and inform constituents, direct Arkansans to the assistance they need, provide intern opportunities for the state's young people, and stage events to advance his members' priorities at home and the state's interest in Washington. For the past 25 years, people working in the state congressional delegation knew that if you wanted to launch an ambitious project and have it done well, you wanted Henry Woods to be in charge of it. His institutional memory is as incredible as it has been invaluable. It is not uncommon for him, at a moment's notice, to recall the name of a constituent's wife, the ages of their children and which schools they attend, which of his cousins serve in the State Legislature, and what civic groups he belongs to and who he supported in the last campaign. He can also cite zip code after zip code, not to mention phone prefixes for cities and towns across Arkansas. Over the years he has made many friends in the halls of the House and Senate, from the doorkeepers to the printing clerks, from the restaurant workers to the Rules Committee staffers who have all helped him accomplish things for the members and constituents. He has an amazing way of finding the people and the resources to accomplish any project he is given. Henry, a proud Hot Springs native, is legendary for his political savvy and quick wit. His fellow staffers often wondered why someone as busy as Henry was so willing to serve as driver for his employer whenever one was needed. After a while, they realized that those occasions gave Henry as much as a half-hour of interrupted access to the member, which he used to full effect. He has often been heard cautioning members and staffers alike that certain visitors waiting to see them ``may not be right, but they're convinced.'' Another popular Henry-ism has been an admonition to disgruntled staffers that they ``can just get glad in the same clothes they got mad in.'' Henry has set up and run intern programs that have easily helped more than 1,000 Arkansas students become familiar with the working of Congress and the federal government. His intern program has been so successful that it has been emulated by countless other congressional offices. Henry's interns never sat idly in the office waiting for the next tour, softball game or free reception. He made sure each one had the chance to work in a variety of capacities and learn a number of skills in the offices. It is not surprising that many of his interns have gone on to run for public office and serve in the state's leading corporations, commissions, and charitable organizations. In addition to his official efforts, he kept the Arkansas State Society and the University of Arkansas alumni society running efficiently for many years, working countless hours of his personal time to organize events ranging from the cherry blossom reception to football watch parties and trips to the horse races--all aimed at keeping Arkansans in Washington in touch. Several of his friends established an award in his name last year at his beloved University of Arkansas, where he served on the Board of Directors of the Alumni Association. A cash award will be given each year to a student who shows an interest in internships or government services. The award will be formally announced at the University on April 22. To put it briefly, no matter which office he was working in, Henry quickly became indispensable, a fact that was recognized by countless people both on and off the Hill as the following letters attest. Now he is leaving for sunnier climes in the southern-most point of the continental United States. We are going to miss him, and we are going to be poorer without him. We wish him well, and we want to let him know that the key will be under the doormat for him any time he wants to come back. Mr. President, I ask that the four letters regarding Henry Wood's retirement be printed in the Record. The letters follow: The White House, Washington, DC, February 23, 1999. Henry Woods, Washington, DC. Dear Henry: As you retire from your lifetime of public service on Capitol Hill, I want to congratulate you and thank you for your commitment, hard work, and generous leadership. In particular, I am so grateful for your efforts on behalf of the people from our home state. The warm hospitality you have provided to Arkansas visiting the Capitol throughout these 25 years has given them a special feeling of connectedness to their representatives here in Washington. The guidance you have provided people of all ages--and especially youth and students--leaves a wonderful legacy . . . and big shoes to fill! Hillary joins me in sending our best wishes for all possible happiness in this next phase of your life. Sincerely, Bill Clinton.

Mrs. LINCOLN

Mrs. LINCOLN. Mr. President, I rise today in support of the amendment being offered by my friend from Florida. I appreciate my colleague's commitment to the fiscal responsibility that we have worked so hard to instill in Congress. This is only my second month serving in the United States Senate, but I certainly hope that the process we have followed in considering this legislation does not set a precedent for future debates. I am dis- appointed that this bill and the amendments have not been considered in hearings before the Armed Services Committee. And I am disappointed that we are circumventing the appropriations process by considering this legislation now. Certainly I believe that the pay increase and other benefits for the men and women who are serving our country are warranted, but I think we're going about this all wrong. I spent four years in the House of Representatives where I made tough decisions to reign in our federal deficit because I believe that we ought to run our country like most people with common sense run their families. I thought--and still think--that we should not spend money that we do not have. Have we already forgotten the lessons that we learned when the debt soared past $4 trillion? Do we really want to take credit for helping our veterans and the people who continue to serve our country without making the tough, but responsible choices on how to pay for these programs? When I first came to Congress in 1992, our country faced a $300 billion annual operating deficit. We have worked hard and made difficult decisions to balance the budget and today we are blessed with a surplus. If today's process is any indication of our future actions, we seem poised to squander away the surplus without taking the time to make responsible choices. If we were following the rules we wouldn't be in this situation. The PAYGO provision enacted in 1990 set the framework to discipline Congress when we wanted to spend money without deciding where to get it. And now it appears that we are going to violate that provision because we won't make tough choices. While I am very proud of the men and women who serve our country in the armed forces and while I am pleased to vote in favor of programs to support them adequately, I am disappointed in this body for failing to follow procedures we have set for ourselves. Mr. MOYNIHAN addressed the Chair.

Ms. LINCOLN

Ms. LINCOLN. Mr. Chief Justice, I thank you for your thoughtfulness and patience in these proceedings. I apologize that my back is to you. I would also like to thank the majority leader and the minority leader. I have been awed by their patience--just as Job had the patience--to deal with all of us on our particulars that we have wanted to express here and the time constraints we have all felt. They have done a wonderful job in accommodating all of us and certainly giving these proceedings the dignity that I think all Americans have expected. I do appreciate that. As the youngest female Senator in the history of our country, as a farmer's daughter raised on the salt of the earth with basic Christian values, and as a young mother whose first priority in life is my family and the well-being of the world that they live in, I regret that my first opportunity to speak on the floor of this historic Chamber is under these circumstances. And I am reluctant to speak here today. I had intended to wait until I had more experience under my belt before I addressed my esteemed colleagues here. You will find that I am not quite as eloquent, or as lengthy, as my predecessor; but I will work on that. But because of the historical aspects of this proceeding, I feel it is important that my thoughts and my judgments are expressed here today. I, like President Clinton and my colleague, Senator Hutchinson, grew up in a small town in Arkansas, the oldest city in Arkansas. My colleague expressed regret that the black and white of right and wrong is not as easy as it was growing up in that small rural community. I am reminded of the wisdom that my grandmother shared with me as a younger woman returning home from college. I sat on our back porch and I expressed to her my agony over what difficult times I was growing up in, and that she could not possibly know or understand because right and wrong were so much easier in her day. She quickly corrected me. Right and wrong becomes more difficult for each of us as we grow older, because the older we get the more we know personally about our own human frailties. I will not discuss the historical or the legal aspects about what we are doing here today and what we have been doing in these past weeks. I am not a lawyer; neither am I a historian. But I do want to thank each of you for your legal and your historical aspects, and the heartfelt wisdom and guidance that you have shared with me and with all of us as colleagues. I want desperately to cast the right vote for the people that I represent in Arkansas and for all the people of this great country. My heart has been heavy and I have deliberated within my own conscience, knowing that my decision should not come out of my initial emotion of anger toward the President for such reckless behavior, but should be based on the facts. I have approached this both as a parent and as a public servant, with the ultimate goal of doing what is right for our country. Since hearing of the President's misconduct, I have in no way tried to make excuses for the President or to defend such dishonorable behavior. I have tried to determine how we should communicate to our children and our Nation that this very visible misconduct is unacceptable. I have sought to reconcile in my mind what is appropriate condemnation of such action and what is the best course of action for the future of the Presidency and for this country. In my efforts to reach a fair conclusion, I have listened to the presentation of evidence from both sides. I have examined the historical intent of our Founding Fathers with regard to impeachment and my constitutional responsibility as a Senator--however young I may be. I have sought the counsel of colleagues, family, friends and constituents; and, of course, I have prayed for guidance for myself and for our country. My home State of Arkansas has been under the scrutiny of a powerful microscope these past 6 years and, yes, regardless of how closely we may be viewed, any of us, character does count in each and every one of us. But who of us in this Chamber does not have a chapter in our individual books of life that we might be ashamed of or might regret--a chapter that might be revealed under such a powerful microscope, something we might be so ashamed of that we might mislead others to spare our families, our very children, the pain and sorrow? Many have referenced what they would do if another President of their own party were in this situation, and they have indicated that they would still vote the same. But the true test, I say, is what each of us would want done if we were in this President's position. How would we want to be treated? And who of us would not go to great lengths to protect our children and our families from the pain and embarrassment that we have seen over the course of these years? I have also heard many people say that the President should be removed from office because he set a poor example for our children. It is all of our responsibility to set an example for our children. It is not just the President's. Ultimately, my husband and I have the responsibility to teach our children. And we will teach our children that misconduct is unacceptable. The President's conduct, however troubling, does not take away my responsibility to teach what is right to my children. Future generations depend on each of us--not just the President--to teach and to lead. Many are amazed that the general public, although they believe that the President's behavior was wrong, does not want him removed from office. I am not so amazed by this as I find it reassuring. This expression of humanity and forgiveness from the real-life people of this Nation that we represent reassures us that in our highly technical, fast-paced and somewhat impersonal society, we as a country but, more importantly, we as human beings, are still equipped to handle this or any other situation. It is striking to me that we are at a crossroads in our Nation at this entrance into the 21st century. We are being tested--not by war or by pestilence--but by conflict that is our own trouble from within. This requires us to reflect on not only the lessons we have learned but, more importantly, those that we want to leave. These lessons should not only demonstrate how we as a country prosper, or how our people advance, but how we treat and relate to one another as individuals. So today, after much careful thought and deliberation, I have come to the conclusion that the President's actions, while dishonorable, do not rise to the level of an impeachable offense warranting his removal from office. Impeachment was never intended to be a vehicle or a means of punishment. And the standard to prove high crimes and misdemeanors has not been met by the disjointed facts strung together by a thread of inferences and assumptions that were presented here. I have and will support a strong bipartisan censure resolution that tells the President and this Nation that the President's misconduct with a subordinate White House employee was deplorable, and that future generations must know that such conduct will lead to a profound loss of trust, integrity and respect. I believe there has to be consequences here not only to demonstrate that something wrong has been done but to finally bring closure to this ordeal, not just for us but also for the American people. Above all else, I believe we have been entrusted not only to be judges and jurors in this trial, but we have also been entrusted with the last word. Senator Kerrey from Nebraska spoke strongly to this-- that the last word from this body's collective voice should be a chorus, loud and clear, of how great this land and our people are. The President, actually in his own words from his 1993 inaugural address, aptly replied. He said, ``There is nothing wrong with this country that cannot be fixed by what is right with this country.'' The most important thing we can do in the last days of this trial is to present the good in the U.S. Senate, in our government, and in our Nation for the sake of our children and future generations. I hope and pray that in the following weeks this body will grasp the leadership role and to begin the process of healing our Nation, restoring pride in our Government, and inspiring faith in our leaders once again.

Mrs. LINCOLN

Mrs. LINCOLN. Mr. President, I rise to join my colleagues in support of the ``States Rights Protection Act of 1999.'' I believe that states are entitled to retain the tobacco funds that were agreed upon under their settlement agreements. These funds result from an historic accord reached in November 1998 between 46 states, U.S. Territories and commonwealths, the District of Columbia, and tobacco industry representatives. State Attorneys General worked diligently to initiate and negotiate a settlement with the tobacco industry. States are now in the midst of finalizing the settlement, carrying out the terms of the settlement agreement and making fiscal decisions about how to apply settlement funds to public health and other needs. Although the U.S. Department of Health and Human Services initially notified states in the fall of 1997 of its intention to recoup the federal match from funds states received through the suits, citing a provision in existing Medicaid law, it has suspended recoupment activities. For this reason, I join my Senate colleagues in introducing this legislation to prohibit the federal government from trying to recoup any funds from state governments recovered from tobacco companies as part of their tobacco settlement or from determining how these funds should be spent. I strongly believe that each state should have the right to determine where this money is needed and how it is best spent. In my own state of Arkansas, Governor Mike Huckabee has reached an agreement with the Speaker of the Arkansas House of Representatives, Bob Johnson, the President Pro Tempore of the Arkansas Senate, Jay Bradford, and the Arkansas Attorney General, Mark Pryor, regarding the use of this money solely for health-related purposes. Specifically, the settlement funds will be used to prevent smoking by young people, to treat tobacco related illnesses, and to establish a foundation to provide for continued funding of these programs even when the tobacco settlement money expires. I'm proud that my home state of Arkansas will use these funds towards such valuable programs. I support the Arkansas state government and all other state governments in retaining their tobacco settlement funds and exercising their authority to determine how the funds are spent. Mr. GRAHAM addressed the Chair.

Mrs. LINCOLN

Mrs. LINCOLN. Mr. President, I rise to join my colleagues in support of the ``States Rights Protection Act of 1999.'' I believe that states are entitled to retain the tobacco funds that were agreed upon under their settlement agreements. These funds result from an historic accord reached in November 1998 between 46 states, U.S. Territories and commonwealths, the District of Columbia, and tobacco industry representatives. State Attorneys General worked diligently to initiate and negotiate a settlement with the tobacco industry. States are now in the midst of finalizing the settlement, carrying out the terms of the settlement agreement and making fiscal decisions about how to apply settlement funds to public health and other needs. Although the U.S. Department of Health and Human Services initially notified states in the fall of 1997 of its intention to recoup the federal match from funds states received through the suits, citing a provision in existing Medicaid law, it has suspended recoupment activities. For this reason, I join my Senate colleagues in introducing this legislation to prohibit the federal government from trying to recoup any funds from state governments recovered from tobacco companies as part of their tobacco settlement or from determining how these funds should be spent. I strongly believe that each state should have the right to determine where this money is needed and how it is best spent. In my own state of Arkansas, Governor Mike Huckabee has reached an agreement with the Speaker of the Arkansas House of Representatives, Bob Johnson, the President Pro Tempore of the Arkansas Senate, Jay Bradford, and the Arkansas Attorney General, Mark Pryor, regarding the use of this money solely for health-related purposes. Specifically, the settlement funds will be used to prevent smoking by young people, to treat tobacco related illnesses, and to establish a foundation to provide for continued funding of these programs even when the tobacco settlement money expires. I'm proud that my home state of Arkansas will use these funds towards such valuable programs. I support the Arkansas state government and all other state governments in retaining their tobacco settlement funds and exercising their authority to determine how the funds are spent. Mr. GRAHAM addressed the Chair.

Mrs. LINCOLN

Mrs. LINCOLN. Mr. Speaker, I rise in strong support of the community health center reauthorization bill because I believe in continuing the tremendous work that is being performed in thousands of local communities by these health centers. Community health centers have provided health care to low-income and elderly residents throughout the First District of Arkansas, which I represent. This area is extremely rural with very few hospitals and physicians available. Without the help of community health centers, my constituents would not receive the important primary health care services they need to maintain quality lives. I would also like to call the Members' attention to one very important aspect of the health centers, one which makes them quite unique among health care providers--and that is their strong base in the communities they serve. For the past 30 years, community and migrant health centers have involved community members in the development, organization, and delivery of health care. This experience plays out in a number of important ways, such as serving as a conduit of important information to and from the community on matters such as how to avoid common childhood injuries or potentially serious agricultural accidents, warnings about unsafe water supply sources or the emergence of an infectious disease in the area; serving as an ``anchor'' in the communities by helping to attract or retain other local businesses, including other physicians, diagnostic services, pharmacies or other health care providers; and providing meaningful employment and career opportunities for community residents. Mr. Speaker, experience has shown that the greater the degree of community involvement in the health center, the greater the center's role and strength as a vital part of the community itself. I ask my colleagues to support the community health center reauthorization bill so that we can continue providing meaningful, quality care to our citizens.

Mrs. LINCOLN

Mrs. LINCOLN. Mr. Speaker, I rise today to support this conference report and salute the hard work of chairman Shuster and ranking member Oberstar. I believe this bill to be one of the most important that we undertake in this Congress. The wise use of America's water resources is critical to the environmental and economic well-being of this Nation. This fact is evident in the First Congressional District of Arkansas, which I represent. The first district is one of the most productive agricultural district in the Nation, ranking No. 1 in the production of rice, No. 3 in soybeans, and No. 6 in cotton. Our water supply is vital to the production of agricultural commodities as well as their transportation to market. Messrs. Shuster and Oberstar were kind enough to work with me on three projects that are vital to the first district. The first is the Grand Prairie-Bayou Meto project that lies in the heart of Arkansas' rice production. The alluvial aquifer that supports this area is rapidly being depleted and unless something is done by 2015 the area stands to suffer irreparable economic damage and the Nation would lose a large percentage of its domestic rice supply. The project reauthorized in this bill will allow work on this vital project to begin so that the aquifer can be restored without economic or environmental damage to our State. The second project is the White River Navigation Project. The White River is a 255-mile river that flows from the Ozark Mountain to the Mississippi River through the heart of the Arkansas Delta. It flows through the Grand Prairie of which I just spoke, and is a great resource for agricultural and industrial commerce, but only part of the year. The commercial channel of the river has only a 5-foot depth which is inadequate to accommodate the standard 9-foot draft barges employed around the country today. The reauthorization project that is included in this bill will allow development of a commercially viable 9-foot channel that can be utilized during the entire year. I was also very pleased that members of the conference saw fit to include language which would ensure that new cost sharing requirements on Corps projects would not apply to works which have already been authorized, but on which construction has yet to begin. The Helena and Vicinity flood control project in the town of Helena, Arkansas on the Mississippi was first authorized by this Congress in 1986. However, the local community contribution was not worked out until a year ago, delaying the beginning of construction. It would have been patently unfair to raise the bar on this type of project after years of hard work by local citizens and the Corps of Engineers. I am very pleased that the drafters of this bill had the foresight to impose the new cost-sharing requirements only on projects authorized in this bill and beyond.