Richard Neal

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Chairman, I move to strike the requisite number of words. (Mr. NEAL of Massachusetts asked and was given permission to revise and extend his remarks.)

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, I would like to take the opportunity this morning to pay special tribute to an extraordinary individual from my district who passed away last week in Leeds, Massachusetts, after a lengthy illness. Leonard Baskin was an acclaimed artist with a unique style and vision whose sculptures, woodcuts, prints, and books are celebrated throughout the world. One can find an original Baskin on display in public collections from New York to Rome. Here in our Nation's Capitol, his remarkable skills helped recreate both the Franklin Delano Roosevelt and Calvin Coolidge memorials. Quite simply, he has been called one of the finest sculptors of our time. Born in New Brunswick, New Jersey, in 1922, Leonard Baskin was educated at Yale University, served in the Navy, taught art at both Smith and Hampshire Colleges, and received countless medals and awards. Mr. Speaker, his brilliant work touched and inspired many. As we mourn his passing today, I urge the Members of this House to join me in honoring this truly American original.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, of all the taxes that could be repealed, this is perhaps one of the least justified. The rhetoric would state that the Federal Government is decimating the lives of millions of families yearly by snatching away their hard-earned savings just when they are most vulnerable, driving small business and farm families into oblivion while squeezing every penny possibly out of them. The facts have been stated before, but let me state them again. Only 2 percent of the families are even subject to estate tax under current law. Of this 2 percent, only 3 percent are families with small businesses or farms. In other words, for every 10,000 estates, only six of them are farms or small businesses subject to the estate tax. To put it visually, if this piece of paper represents all estates, then this tiny part of it represents the issue in front of us today and what we are about to do. Of course half of the people in my district think they are going to pay. That misconception is what makes this work politically. Acknowledging reality, however, does not mean that there are no steps we can take to ease the problem for those who are subject to the estate tax or ease the minds of those who think they are. Those steps are represented today by the Democratic substitute. Our substitute reduces the maximum tax rate by 20 percent to 44 percent. It increases the current $1.3 million exclusion to small businesses and farms to $4 million for a married couple, and it immediately increases the general exception to $1.1 million. I had some small businessmen come by the other day. I explained to them what we were about to do. They said that is more than we need, based on the approach by the gentleman from New York (Mr. Rangel). I came to Congress in 1988, but even I remember a time when a Member could get something into a House bill, see it dropped in conference and feel bad about it. Now Members seem to crow about getting a bill to pass the House that everyone knows is designed to die. In Washington, representatives do their clients and we do our constituents a disservice by participating in such a farce. We face a choice: Support a compromise that provides significant relief for all estates, but especially small businesses and family farms; or kill the bill once again around here and get nothing. That is the vote on the floor today. I suspect the majority intend to vote to kill the bill and get nothing. But, my God, let us not ask for credit for having done that.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, the June 5, 2000 Washington Post contained an excellent column by Mark Shields concerning Robert P. Casey, entitled ``A Conservative in Name Only.'' The column points out the progressive nature of Bob Casey's reign as Governor of Pennsylvania from 1987-1995. During this time, Shields writes, Governor Casey enacted a Children's Health Insurance Program which mandated early intervention and coverage for every child until age 5, rebuilt the state water supply system, chose more women cabinet members than any other Governor at the time, appointed the nation's first African American woman to a state Supreme Court, and brought family and parental leave to the state. So with this record, why is he considered a conservative? Because he happened to be strongly anti-abortion in a party that is strongly pro- choice. Thankfully, our party has come a long way since those days in terms of tolerance for other views on this and other issues, and therefore it should no longer be the case that one issue should entirely overwhelm a public official's lifetime public record. Robert P. Casey was an effective public servant and improved the lives of thousands of families in his state. He is survived by his wife and children, and many, many of us who will think of him fondly, and with great respect for what he stood for.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, I rise today to pay special tribute to Cathy Anton, the Executive Director of the Safety Council of Western Massachusetts, who is leaving the Pioneer Valley to accept a new position in Florida. For over 25 years, in both the human resources and safety fields, she has consistently worked to improve the quality of life of others. As she begins the next chapter of her life, I ask my colleagues to join me in wishing her, her husband Dennis, and son Geoffrey continued success. The mission of the Safety Council is to educate and train people in business and the community in the prevention of accident and related losses, and to influence the formulation and application of safety and health policies and procedures in the region. Under the dedicated leadership of Cathy Anton, the Safety Council has done that and more. It has become the region's leading voice on health and safety issues in the workplace. Preventing unintentional injuries on the job should be a top priority for all Americans. Safety and health are serious issues that effect every person who goes to work each day. In both the public and private sector, we have a unique responsibility to raise awareness about the importance of safety protection. With millions of workers being injured or killed each year, the need for increased education and training cannot be minimized. Mr. Speaker, during her tenure with the Safety Council, Cathy Anton lead the effort to make western Massachusetts a safer place to live and work. She has made a real difference on behalf of working men and women in Springfield and its surrounding communities. As she prepares for her next professional challenge, I would like to express my personal gratitude for all her efforts.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, I ask rhetorically one question on this issue: why would anybody not want to repeal this tax? And then I thought about it and I came to the conclusion, with 4 teenage children, maybe I am wrong. Do we really want to encourage them to stay on the phone longer? But even after that, I have come down on the side of repeal, primarily because changing technology, as the gentleman from Ohio (Mr. Portman) has pointed out, will make the collection of this tax more and more difficult and digital technology will continue to blur the lines between audio, video, and tech transmissions. In the coming era, we will ask ourselves what will define telephone service. It is a bad tax, and we have an opportunity to get rid of it. Mr. Speaker, let me shift gears for a second to stand in support of the gentleman from Texas (Mr. Doggett) who is going to speak in a few minutes. In the late 1960s and the early 1970s after Watergate, the American people recoiled in their anger at the idea that in the basement of the White House there were suitcases full of cash, unacknowledged by the donors, and we are headed down the road to that same practice unless we do something about the idea of disclosing who gives what. The gentleman from Texas (Mr. Doggett) is right on target, and to my friends on the Republican side and my colleagues on the Democratic side, these groups are bipartisan political assassins. We should know where their money comes from. The idea of disclosure was that it would be a disinfectant to campaign money. People would have an opportunity to examine where the money originated, for what purpose it was given, and then they would cast their decision. Well, we know now that there are independent expenditures that are made against many Members of this Congress, not only on issues, but just as importantly, directed at the candidates. The public should know who gives the money.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, up until the vote in the Committee on Ways and Means last week, I had truly been undecided by this issue. I believe in the benefits of free trade, but that does not mean that one signs up for a bad deal; that is why I voted against NAFTA. But as a supporter of annual renewal of normal trade relations with China, I found it hard to be adamantly opposed to doing in one vote what I was prepared to do on a year-by-year basis, especially considering the benefits of the agreement to the United States. I take human rights, labor rights, religious freedom and environmental protection seriously, and no Member of this House has had a stronger labor voting record over the last 12 years. But I find it hard to accept the notion that the failure to move China sufficiently on these issues meant that we had to continue the same old strategy. I took seriously the argument that China has never lived up to its trade agreements in the past, and it certainly bothers me, and I think it will be a long-term struggle to get China to fully implement this agreement, a job with a greater chance of success if we work within the world community, rather going our own way. I believe the Levin-Bereuter proposal to be crucial to this vote and want to commend both gentlemen for their outstanding efforts. While opponents of China PNTR must oppose and downplay the proposal at this time, I think a commission which functions daily to promote the cause of human rights and labor rights in China is far more valuable than an annual debate that threatens nobody. And I found great comfort in my talk with former President Jimmy Carter about advancing human and labor rights in China. Who, in the annals of American political life, has more impeccable credentials about human rights than Jimmy Carter? Finally, I do worry about the national security implications of rejection of China by the United States. I fail to see how this helps Taiwan or how it helps make China a more responsible actor in the Asia- Pacific region. It would not be fair to say that China would be isolated if we deny them PNTR, because they will still be part of the WTO, no matter what we do. It would be fair to say, however, they would be more isolated from us. It is a tough call, Mr. Speaker, but in the last analysis, granting China PNTR is far better for the United States than denying it.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, I would like to take this opportunity today to honor my constituent, Ms. Susan Kline, who on Tuesday, June 20th will be named the recipient of the Kodimoh Brotherhood Humanitarian Award by Congregation Kodimoh in Springfield, Massachusetts. It was 18 years ago when Max Gruber, Kodimoh past president, established the Kodimoh Brotherhood Humanitarian award. The purpose of this award is to honor persons in the community who have distinguished themselves for their outstanding commitment and service to worthy causes. This year, Susan Kline, past president of Kodimoh and long-time member of the Executive Board, has been selected to receive this distinguished honor. Ms. Kline is an active volunteer and lifetime member of the Kodimoh Sisterhood. She is a trustee of the Harold Grinspoon Supporting Foundation and is president of the board of the Resource Center for Jewish Education. Ms. Kline also serves on the board of the Greater Springfield Jewish Federation and is a member of its Community Planning Committee. Susan Kline serves as a board member of Spectrum Home Health Care, and is involved in Hadassah and other women's organizations. She is an avid tennis player and is president of the Field Club of Longmeadow. A native of Auburn, Maine, Susan Kline was educated at Harvard University where she earned a Bachelor of Arts in modern European History and Literature and a Master of Arts in Teaching. She and her husband Edward live in Longmeadow. They have two grown daughters, Judith and Elinor. I would like to take this opportunity today to congratulate both Susan Kline upon receiving this honor and Congregation Kodimoh for one more year of honoring and instilling the ever so important notion of community and national service.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, it is my honor today to take a few minutes to recognize a significant event is my district that will both recognize and honor the impact the Polish American culture has made upon western Massachusetts. On Saturday, June 3rd, the Elms College in Chicopee, Massachusetts will open a new Polish Center of Discovery and Learning. This new center will address a need in the community that is not currently being met by other area academic research centers and cultural associations. The Polish Center will provide support materials for local schools and educational institutions to encourage and assist people in western Massachusetts and from throughout New England to learn about and discover Poland. The Polish Center will develop a permanent exhibit of historical and cultural materials which will be housed in an inviting community meeting space. The mission of the center will be to offer a variety of workshops, exhibits, concerts, conferences, films, plays and lectures. All of this will be done in an effort to make known the achievements of Americans of Polish descent and others whose relationships with the ethnic Polish culture has contributed to the economy, the arts and the sciences in New England. The resources at the Polish Center of Discovery and Learning will include a library collection of English language materials for undergraduate students and the general public on topics of Polish history and culture. The Center will also include a database of historical and statistical information with a concentration on Poles in the United States. Historical and cultural artifacts, as well as support materials and bibliographies will be available. What is most special about the Center, however, is that it will draw upon the collective experiences of people of Polish origin who live within the western Massachusetts area. Programming will be available for adults, children and college students, and traditional Polish customs and traditions will be passed down through the generations. Mr. Speaker, I am honored to represent such as interesting and unique Center dedicated to learning bans sharing the Polish American culture that thrives in my area. I look forward to working closely with the directors of this Center, and to participating in the many exciting programs and events that are to come in the future. Congratulations to Elms College for establishing the Polish Center of Discovery and Learning.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, today I would like to take a few minutes to honor a special constituent of mine who after 30 years of providing senior citizens with dedicated service at the Social Security Administration has decided to retire on June 2 of this year. William G. Sheehan, who presently serves as the District Manager of the Springfield, MA, regional office of the Social Security Administration, has decided that the time has come for him to hang up his hat and retire from a long and meritorious career. Bill Sheehan's commitment to seniors, the poor and the disabled in western Massachusetts is well known, and his day to day input and dedication in the Springfield regional SSA office will surely be missed. Bill started his career with the Social Security Administration in 1967 as a Claims Representative in SSA's Springfield office. In 1971, he became an Operations Supervisor, working out of the Hartford, CT, office. He continued to climb the ranks within the Social Security Administration, moving from office to office, when in June of 1980, he became the District Manager of the Springfield Regional Social Security office. He has served in this position for more than 20 years. There is common and collective praise for the job Bill Sheehan has done during his tenure in Springfield. The usual comments I hear about Bill go something like: ``Oh, Bill Sheehan--he's the nicest man,'' or ``Bill Sheehan, he's been so helpful.'' Surely his friendly face and his cordial demeanor will be greatly missed. In addition to his brilliant service record, Bill has had a very rich public life in the community outside of his office. He serves on the Career Advisory Board at Springfield College, and was a Board member at Independence House, a shelter for men. He currently serves on the Boards of Independence House, the Galaxy Council, and the Consumer Credit Council of western Massachusetts, as well as the Greater Springfield Senior Services Inc., where he has also served as past President and Treasurer. He is also a retired United States National Guard Lieutenant Colonel and Squadron Commander. Most noteworthy to mention today is Bill Sheehan's commitment to his family. He is married to the former Madelyn Ferrero, his former schoolmate at Cathedral High School in Springfield. Madelyn is a graduate from Elms College and is a teacher at Forest Park Middle School. Together, Bill and Madelyn have two children, Bill and Mark. Mark is married to Jennifer Doyle, lives on Cape Cod, and works for State Street Bank in Boston. His son Bill lives in Boston and is Vice President for an Internet company, Suppliermarket. Bill Sheehan is a graduate of Western New England College, doing it the hard way, at night, while working during the day. Bill also sold advertising for the Springfield newspapers prior to coming to the Social Security Administration. Bill enjoys his life in Wilbraham, keeping a meticulously groomed yard and house. He plans to spend much of his retirement at his summer home at the Rhode Island shore. I would like to take a moment to thank Bill Sheehan for a life of public and community service. Social Security beneficiaries in the Springfield area, and all of us who have worked with him throughout the years, will miss him very much.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, this is National Hospital Week, when communities across the country celebrate the people that make hospitals the special places they are. This year's theme sums it up nicely, Touching the Future With Care. It recognizes the health care workers, volunteers, and other health professionals who are there 24 hours a day, 365 days a year curing and caring for their neighbors who need them. An example of this dedication is the Correctional Health Care Program created by Baystate Health Systems of Springfield, Massachusetts. The program won the National Hospital Association's prestigious NOVA award, which recognizes hospitals' innovative and collaborative efforts to improve the health care of their communities. The Correctional Health Care Program is a joint effort by Baystate Health Systems and the Hampden County Correction Center to improve the state of inmate health care. Inmates serve an average of 14 months and then return to the community with whatever disease or problems they had when they entered. Failing to improve this health care, puts the inmates, their families, and the public at risk once they are released. Baystate and Hampden County saw this public health care opportunity and developed a model which has had amazing results. Recurrence of incarceration at the Hampden County Correctional Center is only 4 percent, dramatically below the national average of 40 percent. Program supporters say this extremely low rate is a direct result of correctional health care programs like this. The program gives inmates the chance to control their own health, helps them gain an element of self-respect and, in most cases, keeps them from returning to a life of crime in jail. In addition, it helps save public health dollars while fighting the spread of communicable diseases. Mr. Speaker, I congratulate the Baystate Health Care System and the Hampden County Correctional Facility for this award-winning program.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. I thank the gentleman for yielding me this time, Mr. Speaker. We went through this exercise on the balanced budget amendment for many years. The other side failed to understand the difference between promising to balance the budget and actually doing it. As it turned out, all they had to do to balance the budget was to support President Bush in 1990 and President Clinton in 1993. For the most part, they did not; but we balanced the budget over their objections. The other side continues to misplace the distinction between promise and reality. They argue they need a constitutional amendment not to raise taxes, when all they simply need to do is not to raise taxes. In fact, the House voted yesterday 420 to 1 not to raise taxes. But I guess for the authors of this amendment that vote was too close. This is tax frolic week, or tax press release week. To give another example of the deep thought that has gone into this week, tomorrow we take up a bill to repeal the Federal income tax with a promise to replace it in the future. We have to promise at that point, not knowing where we are going, that we are going to come up with a substitute, perhaps a flat tax to benefit the wealthy, or a 60 percent retail sales tax. But if both this bill and tomorrow's bill were to pass, it would require a two-thirds vote of Congress to replace the repealed Federal income tax. Twenty years ago, I was standing in a classroom telling students of my reverence for the Constitution. What would I say to them about the shenanigans occurring here today? I would not even want to face them. The Constitution requires a two-thirds majority vote in the House in only three instances: overriding a President's veto, submission of a constitutional amendment to the States, and expelling a Member from this House. Those are matters that are much more weighty than the one that faces us today. Mr. Speaker, the Founding Fathers examined majority rule and what it meant. They rejected the notion that one-third of the Members of this institution should be in a position to determine the fate of legislation. They, led by Mr. Madison, reviewed the question of what constituted a majority in a legislative body. They concluded, based upon the bad experience of the Nation under the Articles of the Confederation, where nine of 13 States were positioned to raise eventual revenue, that it was simply a bad idea. Upholding the current Constitution is truly, truly the conservative position in this debate. Holding the country hostage to the tyranny of the minority of one-third is, indeed, the radical position. But, apparently, Mr. Speaker, it makes better sense for a good press release than to stand with the Constitution. So let us proceed. Crank out the press releases, go home for a 2-week break, and then, when we come back, let us do something real and substantive for a change.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. I yield to the gentleman from Texas.

Mr. NEAL of Massachusetts. Mr. Speaker, as shocking as it is, I have to agree with the gentleman from Texas (Mr. Doggett). He is right on target. Mr. Speaker, the gentleman from Arizona (Mr. Hayworth) who took to the well here, he mentioned a couple of terms to describe the current American campaign finance system. Those people sitting up there in the Chamber, they know that the only word that he said that was accurate was despicable. Announcement By The Speaker Pro Tempore

Mr. NEAL of Massachusetts. Mr. Speaker, there are some visitors in this Chamber as well as Members who would describe the current campaign finance system as being despicable. I think that there is general agreement across the Nation today that that is the case. This legislation as proposed, does indeed make some modest improvements in interest and penalty provisions of the Tax Code, and it ought to be supported by the House. These improvements, however, are overshadowed, unfortunately, by the Suspension Calendar that prevents Democrats from offering a germane amendment. This amendment would have been offered by the gentleman from Texas (Mr. Doggett). It would require the public disclosure of contributions to and expenditures by section 527 political committees. These committees are increasingly being used to circumvent the public's right to know who is trying to influence elections in this Nation. They are like an underground economy and are increasingly being formed because they exist in the shadows and get around normal election rules that apply to everyone else. All the gentleman from Texas (Mr. Doggett) wants to do is to apply some antiseptic to these committees. He does not challenge their right to exist. He merely wants them to respect the public's right to know. Disclosure, I thought, was the Republican mantra for campaign finance reform. Now we find out that, for many, it is simply a position that they take. Mr. Speaker, too little public information exists on these organizations. They seem to be growing dramatically to support the election efforts of the other side. But they are also in support of some Democrats. The truth is we do not really know, and that is why we should move ahead with disclosure right now without delay. We are going to overwhelmingly pass this modest bill and leave the only significant reform behind. That is too bad, but given the fact that the three days of hearings on tax reform and the other three tax bills on the floor this week exist only for political purposes, I guess at this moment it is the best that we can expect.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, I would like to recognize and congratulate the 1999-2000 Minnechaug Regional High School girls' basketball team. On March 18, 2000, the Falcons captured their third Massachusetts Division I state championship in the past four years at the Worcester Centrum, defeating Brockton High School by a score of 68- 61 in a memorable final contest. The final contest was not an easy one for the Falcons. Minnechaug trailed by as many as 14 points in the first half, and took its first lead in the contest with only 1:32 remaining. The comeback was led by senior Melissa Kowalski, who scored 22 of her 28 points during the final 10 minutes of the game. Kowalski's efforts, along with the play of seniors Maureen Leahy and Christal Murphy accounted for all of Minnechaug's 42 second half points. A final win in the state championship, as if not impressive enough, capped off a perfect season of 25 wins and no losses for the Falcons. The final game was a battle of the undefeated as Brockton also headed into the final contest with a record of 24 wins and no losses. Minnechaug arrived at the final games as the Western Massachusetts champions for the fourth straight year. Under the leadership and direction of Coach Dave Yelle, Minnechaug has dominated their competition from around the state. Over the past four seasons, the Falcons have compiled an outstanding total of 91 wins, including 18 wins in the postseason. Defense had been their greatest strength, holding opponents to an average of 32 points for the two playoff contests before the final. Mr. Speaker, allow me to recognize the Minnechaug Regional High School girls' basketball team. The seniors are Melissa Kowalski, Christal Murphy, Abigail Lipinski and Maureen Leahy. Underclasswomen include Christina Conway, Cheri Murphy, Laura Mulcahy, Erica Bacon, Katie Clark, Sara McCarthy, Marybeth Maziarz and Julie Sullivan. The team is coached by Dave Yelle, and he is assisted by Pete Kowalski, Jason Fenlason and Elizabeth Ouellette. The Falcons are managed by Amy Gregorius, Tom Loper and Meghan Mitchell and the team trainer is Jason Patterson. Mr. Speaker, I am proud and honored to extend my congratulations to the 1999-2000 Minnechaug Regional High School girls' basketball team. Their consistent record of dominance and excellence is certainly worthy of the attention of this Chamber. I wish Coach Yelle and the state champion Falcons the best of luck in defending their title next season.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, the Hartford Courant recent ran an editorial endorsing an effort to ``end the Bermuda tax dodge.'' I agree with this editorial, which is why I am joining my colleague Representative Nancy Johnson in introducing legislation to put an end to this loophole. During the past year, several Bermuda-based companies have either acquired a U.S. property-casualty insurer, or U.S. reinsurers have relocated to Bermuda. A major reason for these actions was to allow insurers to avoid U.S. income tax on investment income by reinsuring their U.S. owned subsidiaries' reserves to a parent located in a tax haven such as Bermuda, which has no income tax. It works like this: the company pays a one-time 1 percent federal excise tax to reinsure offshore, and in return, the foreign reinsurer earns tax-free investment income on the transferred reserves for as long as they are held offshore. By escaping all U.S. income tax, these companies can have up to ten percent pricing advantage over U.S. taxpaying companies in the U.S. marketplace. Mr. Speaker, such an advantage to foreign companies over U.S. owned companies is patently unfair and should be eliminated immediately. Our legislation solves the problem by imputing investment income to the U.S. subsidiary of the foreign reinsurer or business sent offshore to a tax haven. This language is intended to affect only reinsurance transactions with foreign reinsurers domiciled in tax haven countries such as Bermuda, and it only impacts business ceded between related parties. This is not a trade issue, as some would like to make it. The purpose of insurance is to enable property-casualty companies to spread risk among several companies. The practice of reinsurance allows greater access to insurance for consumers, promotes solvency in the marketplace, and helps ensure claims are paid to customers. But this is not the true purpose of the transactions affected by this bill. In these cases, reinsurance is written between related parties--a U.S. subsidiary cedes U.S. business to its foreign based parent--simply to obtain a tax benefit. No risk has been spread in this transaction, the company is simply moving money from one pocket to another pocket within the same corporate entity. The primary purpose is to escape U.S. income tax. Mr. Speaker, we welcome any comments or suggestions on this legislation from the Treasury Department, the Joint Committee on Taxation, any party affected by this bill, or anyone concerned that they might be. This is clearly a very technical issue, but that should not stop Congress from moving quickly to shut down this loophole. If we do not stop this practice, then other U.S. companies will be forced to relocate to Bermuda, or be bought by a Bermuda based parent, in order to stay competitive. This, in turn, will result in a significant reduction in U.S. corporate tax payments, and has implications not only for the property casualty business but also for affiliated corporations, especially life insurance companies, who could in theory benefit from this loophole. Now is the time to take action, and hopefully Congress will act now.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, today I recognize the accomplishments of the 1999 Ludlow High School girls soccer team. The Ludlow girls soccer team won the program's third Western Massachusetts title last year by defeating defending State champion Cathedral High School. The Lions defeated Central Massachusetts Champion Shrewsbury en route to the State final match, where they fell just short of their goal. The Ludlow girls soccer team finished the year with a record 19-2-1. Ludlow was able to dominate a tough league in Western Massachusetts in 1999 by employing a highly skillful style of play. A team that was tough when it needed to be, Ludlow was capable of outclassing most of its opponents. As a result of their high class style, the Lions enjoyed the fervent support of the residents of the Town of Ludlow throughout the season. Head Coach Jim Calheno has built a very successful program at Ludlow High School. Coach Calheno is well-respected in the teaching community and his team is duly feared. The Ludlow talent pool runs very deep, and the Lions are certain to be the team to beat in 2000. A group of talented Juniors, including All-American selection Liz Dyjak and All- New England selection Stephanie Santos, will be looking to claim the State title next season. Mr. Speaker, allow me to recognize here the players, coaches, and managers of the 1999 Ludlow High School girls soccer team. The Seniors are: Melissa Dominique, Sandy Salvador, Angela Goncalves, Jen Crespo, Marcy Bousquet, Lynsey Calheno, Jenn Genovevo, and Leana Alves. The Juniors are: Nicole Gebo, Lindsay Robillard, Lindsay Haluch, Kara Williamson, Sarah Davis, Liz Dyjak, Stephanie Santos, Tina Santos, and Jessica Vital. The Sophomores are: Michele Goncalves, Lindsey Palatino, and Kristine Goncalves. The Freshmen are: Natalie Gebo, Lauren Pereira, Beth Cochenour, Darcie Rickson, and Amy Rodrigues. The Head Coach is Jim Calheno, and he is assisted by Saul Chelo, Nuno Pereira, Melanie Pszeniczny, and Mario Monsalve. The managers are Melissa Santos and Elizabeth Barrow. Mr. Speaker, once again, allow me to congratulate the Ludlow High School girls soccer team on a season well played. I wish them the best of luck for the 2000 season.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, the Republican leadership in the House is finally dealing with the minimum wage issue. We are going to do something for millions of wage earners making $10,712 annually. I just cannot figure out what the long-term goal is, to kill a bill before it gets to the President? To get the President to veto it? Or simply to get this hot potato off of their hands? The issue is not going to go away simply because a poison pill is added to the minimum wage increase in the form of a tax bill, a tax bill that has such little support today that the Republican leadership did not even dare to give the gentleman from New York (Mr. Rangel) a substitute, because they knew that Democratic substitute, with the help of their own Members, would prevail. I support a number of items in this proposal today, but not allowing the Democratic substitute has stifled debate in an irresponsible way here. Our bill was targeted and paid for and, most importantly, had the most votes. The fact that it is not paid for today is crucial because this is just one of the several bills that will come to the House floor this year, all designed to have a dramatic revenue loss in the future, justified by questionable estimates about the budget situation, estimates that can change very quickly in any sign of a downturn. That is the context in which this debate takes place today. Moreover, there are provisions in this bill before us that overreach, especially in the estate and pension areas and should be opposed on the merits. In the pension area, the bill does contain a number of proposals that everyone supports. These proposals are in the administration's bill. These proposals are in my bill. They are in the Portman bill. They are in the Democratic Caucus bill. But there are also, in this bill today, many provisions lobbied extensively by the business community that are highly controversial; and that in the end is the problem. Let me read from a quote that the administration has offered on this proposal. ``H.R. 3832 contains pension provisions that would raise the maximum retirement plan contribution and compensation limits for business owners and executives. This would weaken the pension anti- discrimination and top-heavy protections for moderate- and lower-income workers. These provisions are regressive, would not significantly increase plan coverage or national savings, and could lead to cuts in retirement benefits for moderate- and lower-income workers while benefits for the highly paid executives are maintained or even increased.'' I cannot support this proposal. As I have suggested in the past, and I will suggest again today, the proponents of pension legislation should meet with the administration, develop a consensus package on these items that might well be enacted this year, especially those items involving pension portability. That would clear away the underbrush, if I may use that word, and allow us to focus on the more serious differences between us. I believe that all of us want to expand pension coverage for those who do not have it and want the current employer-based pension system to simply work better.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, I would like to offer my voice in support of repeal of the earnings test, and I am certainly pleased that the Committee on Ways and Means acted so quickly, once President Clinton urged us to do so on February 14. I only wish that at the committee level we could be as accommodating on some other issues. The retirement test is clearly a provision which has outlived its usefulness. With senior citizens living longer and longer, we should encourage those who want to continue to work, rather than discourage that effort. I do wish that we had the ability in committee to make some additional changes, however, such as offering the government pension offset that was sponsored by the gentleman from Louisiana (Mr. Jefferson). Mr. Speaker, this unfair provision affects the spousal benefits of State and local workers and was enacted in response to a Supreme Court case that dealt with an entirely different problem. It is now time for that provision to be repealed as well, or at least significantly modified. Mr. Speaker, this is a good bipartisan bill. I hope it reaches the President's desk soon, and I hope it will serve as an example that reaching an agreement when we can is far better for the American people than producing what is oftentimes so much unnecessary conflict in this institution. I am pleased to lend my name in support of this initiative. It is long overdue, but the point is that we are acting on it today. I think that there is an opportunity here for a lot of people to take some satisfaction from this initiative.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, I rise today to recognize the achievements of the 1999 Ludlow High School boys soccer team. The Ludlow boys soccer team reclaimed the Massachusetts State title last November by trouncing their opponents from Needham 4-0. The Ludlow team finished the season with a record of 17-3-1, but their final game was their most impressive as they dominated Needham from start to finish. This team, like many Ludlow teams before it, played a skillful soccer style which allowed them to outplay virtually every opponent they faced. Ludlow has been the heart of Western Massachusetts soccer for as long as anyone can remember. The town residents follow the high school teams with a fanaticism rarely seen in the United States, and during the 1990s, they have had a lot to cheer about. The Lions won the Western Massachusetts title five of the last six years, and won the state title in 1995, 1997, and 1999. The success of the Ludlow boys soccer team can be linked directly to the coach. Head Coach Tony Goncalves has built a dominating program centered around skill and class. His knowledge of soccer is unparalleled in Western Massachusetts, and his coaching style is one that commands respect from his players, his opponents, and his fellow coaches. Coach Goncalves is quick to praise others, he is gracious in victory or defeat, and he is an inexhaustible resource for young coaches. He is the center of, and driving force behind, the success of the Ludlow High School boys soccer team. Mr. Speaker, allow me to recognize here the players, coaches, and managers of the Ludlow High School boys soccer team of 1999. The players include Seniors Jonathan Witowski, Jason Chelo, Jason Dacruz, Justin Bruneau, John Reilly, Dave Fonseca, Dave Gwozdz, Rich Zina, Kevin Crespo, and Dan M. Santos, and Juniors Joe Jorge, Jason Devlin, Steve Jorge, Helder Pires, Mike Pio, Brian Cochenour, Chris Chelo, Manny Goncalves, Tim Romanski, Ray Cheria, Paul Martins, and Dennis Carvalho. The team is led by Head Coach Tony Goncalves, long time Assistant Coach Jack Vilaca, assistants Greg Kolodziey and Jonathan Cavallo, and managers Audrey Vilaca, Sarah Russell, Jennifer Russell, and Jillian Dube. Mr. Speaker, once again I am proud and honored to congratulate the 1999 Massachusetts State Champion boys soccer team from Ludlow High School in Ludlow, Massachusetts.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, I rise today to recognize the accomplishments of the 1999 Ludlow High School girls soccer team. The Ludlow girls soccer team won the program's third Western Massachusetts title last year by defeating defending state champion Cathedral High School. The Lions defeated Central Massachusetts Champion Shrewbury en route to the state final match, where they fell just short of their goal. The Ludlow girls soccer team finished the year with a record of 19-2- 1. Ludlow was able to dominate a tough league in Western Massachusetts in 1999 by employing a highly skillful style of play. A team that was tough when it needed to be, Ludlow was capable of outclassing most of its opponents. As a result of their high class style, the Lions enjoyed the fervent support of the residents of the Town of Ludlow throughout the season. Head Coach Jim Calheno has built a very successful program at Ludlow High School. Coach Calheno is well-respected in the coaching community and his team is duly feared. The Ludlow talent pool run very deep, and the Lions are certain to be the team to beat in 2000. A group of talented Juniors, including All-America selected Liz Dyjak and All-New England selection Stephanie Santos, will be looking to claim the state title next season. Mr. Speaker, allow me to recognize there the players, coaches, and managers of the 1999 Ludlow High School girls soccer team. The Seniors are: Melissa Dominique, Sandy Salvador, Angela Goncalves, Jen Crespo, Marcy Bousquest, Lynsey Calheno, Jenn Genovevo, and Leana Alves. The Juniors are: Nicole Gebo, Lindsay Robillard, Lindsay Haluch, Kara Williamson, Sarah Davis, Liz Dyjak, Stephanie Santos, and Jessica Vital. The Sophomores are: Michele Goncalves, Lindsey Palatino, and Kirstine Goncalves. The Freshmen are: Natalie Gebo, Lauren Pereira, Beth Cochenour, Darcie Rickson, and Amy Rodrigues. The Head Coach is Jim Calheno, and he is assisted by Saul Chelo, Nuno Pereira, Melanie Pszeniczny, and Mario Monsalve. The managers are Melissa Santos and Elizabeth Barrow. Mr. Speaker, once again, allow me to congratulate the Ludlow High School girls soccer team on a season well played. I wish them the best of luck for the 2000 season.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, I would like to recognize the unprecedented accomplishments of the 1999 Longmeadow High School football team. Longmeadow became the first Western Massachusetts team to win three straight titles. The Lancers captured the Division II Super Bowl with a 36-21 victory over Shrewsbury. Longmeadow could not have asked for a better beginning as they scored on all five possessions in the first half. Running back Winston McGregor led the way with 162 yards rushing and three touchdowns. Quarterback Justin Vincent was impressive with 118 yards passing, and the Lancer defense shut out their opponents in the fourth quarter. As always, credit must be given to the linemen who gave Vincent the time to pick apart the Shrewsbury defense and McGregor the holes through which to run. Longmeadow Head Coach Alex Rotsko has built an impressive program at Longmeadow. The Lancers, having now won three Super Bowls in a row, will be the odds on favorite in the coming season. Despite losing leaders like McGregor and Ryan McCarthy to graduation, Coach Rotsko will have his charges ready to defend their title once more, a situation with which the Lancers are intimately familiar. Mr. Speaker, I am proud and honored to congratulate the 1999 Longmeadow High School football team. Winning a title once is something to be remembered, but winning three in a row is the start of a dynasty. I wish Coach Rotsko and his Lancers the best of luck in the 2000 season, as they return once again to defend their Super Bowl title. The Longmeadow High School football team is as follows: Colin Murphy, Sam Harris, Lee Cotton, Drew Sheehan, Tim Walsh, Justin Vincent, Tanner Williams, Dan McKenna, Mike Haberman, Justin Kent, Winston McGregor, Brian Wright, Jason Chew, Rob Shoen, David Singer, Ryan McCarthy, Steve Leone, Tom Meehan, Andrew Dikan, Ryan Devine, John Liro-Hudson, Ryan Horrigan, Brian Hubbard, Jeremy Stambovsky, Jayson Stambovsky, Ryan Foss, John Stewart, Mike Gallant, Brian Harr, Nat Brown, Luke Jenne, P.J. Ryan, Brian Askin, Mark Drost, Dan Mandell, Paul Collins, Andy Krill, Chris Nuzzo, Dan Richton, Jeff Viamari, Brian Dean, Mike Klein, Mike Bazos, Chris Basile, Chris Santa, Kevin Miller, Dan Lewis, Doug Hill, Mike Roche, Kevin Berte, Joe Mujalli, Josh Eldridge, Mike Viamari, Marcus Gaines, Jason Weinstein, Phil Casper, Josh Kurland, Bobby Goodwin, and Dan Morris. The Coaches are: Alex Rotsko, Andy Drummy, Nick St. George, James Crawford, Craig Epstein, Doug Cropper, Shane Biggins, Mike Tanner, and Devron McCummings.

Mr. NEAL of Massachusetts

Mr. NEAL of Massachusetts. Mr. Speaker, I thank the gentleman from New York (Mr. Rangel) for yielding me the time. Mr. Speaker, let me talk about the impact of the alternative minimum tax on this bill. Because, as the gentleman from Texas (Mr. Archer) knows, I have been speaking out about this for the past few years, and it is time to eliminate the alternative minimum tax. It no longer performs the function it was intended to and, in my view, has perverse consequences in the tax system. Now, laying that aside, let me tell my colleagues that I had a call this week from a Republican interest group asking me to support this bill. The rationale was the statistic that they were offering that suggested that 61,386 married couples in my district were affected by the marriage penalty. When I asked how many would not get any benefit from the Republican bill because of the alternative minimum tax, they did not know; and they did not know because they did not care. They saw this then and they see this today as a purely political issue. Now, is the AMT a minor flaw in this bill? Absolutely not. It would cost $65 billion to fix the problem. To put it another way, the Republican bill promised about $250 billion of tax relief and, by sleight of hand, uses the AMT to take back $65 billion, or 26 percent of the benefit. This is not a small problem. It is a known problem. It is a fixable problem. But in this legislation that they are offering, it is not fixed. Now, we hear that this will be taken care of in the future. Sounds a little bit like the Popeye character, Whimpy, promising to buy someone a hamburger next week if only on this day we will buy him one. If there is a problem, then fix the way we do in the Democratic proposal. If their side keeps promising a pig in a poke, eventually the public is going to demand a look in the bag. Now, I had a few other callers in support of fixing this tax penalty; and I agreed with them, and that is why I am going to vote for the Democratic alternative. When I asked some of them why they were flirting with the Republican penalty bill, where half the money does not even go to fixing the marriage penalty but to making a single penalty in current law worse, it is written so that the more children they have the less likely they are to get any marriage penalty relief, they do not know what is in the fine print. So if they are so concerned about children, why did they not take the money they were using to increase marriage bonuses and use it to solve the AMT problem with families with children? They have the money. It is right in their own bill. So for tens of thousands of American families, the only thing the Republican bill gives them is a requirement that they are going to have to fill out two tax forms instead of one, the regular tax form and a 50-line alternative minimum tax form. Now, that truly is a penalty on the Republican side for being married and having children. These would be serious problems if this was a serious bill, but it is an election year and we know that it is not, as many of the bills that will follow also I think will be based on. Hopefully, we are going to have a chance this year to fix some real problems. Now, I want to ask the gentleman from Illinois (Mr. Weller) a question as I conclude as he leaps to the floor to call attention to the number of people in my district that I have already cited. I would ask if he would state the number of families in my district who are being deceived by using the AMT to take back the tax cut they are promising?

Mr. NEAL

Mr. NEAL. Mr. Speaker, I rise today to recognize the achievements of the 1991 Ludlow High School boys soccer team. The Ludlow boys soccer team reclaimed the Massachusetts State title last November by trouncing their opponents from Needham 4-0. The Ludlow team finished the season with a record of 17-3-1, but their final game was their most impressive as they dominated Needham from start to finish. This team, like many Ludlow teams before it, played a skillful soccer style which allowed them to outplay virtually every opponent they faced. Ludlow has been the heart of Western Massachusetts soccer for as long as anyone can remember. The town residents follow the high school teams with a fanaticism rarely seen in the United States, and during the 1990s, they have had a lot to cheer about. The Lions won the Western Massachusetts title five of the last six years, and won the state title in 1995, 1997, and 1999. The success of the Ludlow Boys Soccer team can be linked directly to the coach. Head Coach Tony Goncalves has built a dominating program centered around skill and class. His knowledge of soccer is unparalleled in Western Massachusetts, and his coaching style is one that commands respect from his players, his opponents, and his fellow coaches. Coach Goncalves is quick to praise others, he is gracious in victory or defeat, and he is an inexhaustible resource for young coaches. He is the center of, and driving force behind, the success of the Ludlow High School boys soccer team. Mr. Speaker, allow me to recognize here the players, coaches, and managers of the Ludlow High School boys soccer team of 1999. The players include Seniors Jonathon Witowski, Jason Chelo, Jason Dacruz, Justin Bruneau, John Reilly, Dave Fonseca, Dave Gwozdz, Rich Zina, Kevin Crespo, and Dan S. Santos, and Juniors Joe Jorge, Jason Devlin, Steve Jorge, Helder Pires, Mike Pio, Brian Cochenour, Chris Chelo, Manny Goncalves, Tim Romanski, Ray Cheria, Paul Martins, and Dennis Carvalho. The team is lead by Head Coach Tony Goncalves, long time Assistant Coach Jack Vilaca, assistants, Greg Kolodziey and Jonathon Cavallo, and managers Audrey Vilaca, Sarah Russell, Jennifer Russell, and Jillian Dube. Mr. Speaker, once again I am proud and honored to congratulate the 1999 Massachusetts State Champion boys soccer team from Ludlow High School in Ludlow, Massachusetts.