William Roth

Mr. ROTH

Mr. ROTH. And no second-degree amendments.

Mr. ROTH. Mr. President, I would now like to turn to the amendment offered by the Senator from Nebraska, Mr. Kerrey. Senator Kerrey is offering an alternative pay-for package. I must oppose Senator Kerrey's package. The Kerrey amendment contains revenue raisers similar to the Roth amendment. There are a few additional items that I had considered in crafting my pay-for amendment. There, is, however, one very controversial revenue raiser in the Kerrey amendment. I think it is important that my colleagues focus their attention on it. Rather than modifying the rollover rules for Roth IRAs, which would allow more taxpayers to enjoy the benefits of the Roth IRA, the Kerrey amendment would reinstate the expired Superfund taxes. It is an undisputable fact that the present Superfund program needs immediate, substantial reform. I am a longstanding supporter of the Superfund program. It is critical that Superfund sites be cleaned up. It is a shame that the program has floundered over the past several years. Every Senator should feel the responsibility to get the Superfund program back up and running at full speed. The Superfund trust fund received its revenues from excise taxes on domestic crude oil and imported petroleum products, certain chemicals and imported derivative products, and a corporate environmental tax. These taxes expired a couple of years ago. If the taxes are extended, they will provide the necessary resources for Superfund cleanup activities. It is important to maintain the ``connection'' between the Superfund taxes and the Superfund program. It is the view of our Senior Republican colleagues on the Environment and Public Works Committee that this connection is important for both the politics and policy of Superfund. Our distinguished colleagues from the Committee on Environmental and Public Works, in particular, Senator Smith and Senator Chafee, have worked long and hard on Superfund reform legislation. They produced a bill, passed it out of committee, and have asked me to extend the expired Superfund taxes to cover the authorization period. Senators Smith and Chafee should be commended for moving Superfund forward, not undercut here on the Senate floor. I intend to support Senators Smith and Chafee's efforts. As they have communicated to me, unless the Superfund taxes are enacted directly in connection with a Superfund reform bill, any hope for the long-needed changes in this environmental program would be dashed. In deference to Senators Smith and Chafee, the Finance Committee did not include an extension of the Superfund taxes in either the IRS Reform bill that passed our committee unanimously or in the Roth amendment. I agree with Senators Smith and Chafee that the appropriate vehicle for extension of the Superfund taxes is their Superfund bill. As chairman, let me be clear--I pledge to work with Senators Smith and Chafee on Superfund with respect to the issues within Finance Committee jurisdiction. It is my hope that will move forward with a viable Superfund reform proposal. The recent progress made by the Environment and Public Works Committee is encouraging. If you are for Superfund reform, as I am, you need to support Senators Smith and Chafee. For this reason, I respectfully urge my colleagues to oppose the Kerrey amendment. I reserve the remainder of my time.

Mr. ROTH. Mr. President, I further ask that at the conclusion or yielding back of time the Senate proceed to vote on the Roth amendment followed by a vote on the Kerrey amendment.

Mr. ROTH. Mr. President, before we begin debate today, I would like to offer some comments about the consent agreement that governs the offering of amendments. Basically, amendments that are to be in order must be relevant to the purpose of the IRS reform legislation, which covers three major areas. First, it reorganizes, restructures, and re-equips the IRS to make it more customer friendly in its tax-collecting mission. Second, it protects taxpayers from abusive practices and procedures of the IRS. Third, it deals with the management and conduct of IRS employees. These are the main purposes of the bill. While there are provisions dealing with electronic filing and congressional oversight, that is basically what this bill does. Title 6 of the bill is an entirely different matter. That title contains technical amendments that run the breadth of the tax code. In the House of Representatives, this title was reported by the Ways and Means Committee as a separate bill--which, in fact, it is. Title 6 is unrelated to IRS reform. It contains only technical corrections to previously enacted tax legislation that meet the following criteria: First, they carry out the original intent of Congress in enacting the provision being amended. Second, by definition, the technical correction does not score as a revenue gain or loss. Third, the policy has been approved by the Treasury Department, the Joint Committee on Taxation, and the majority and minority of both the House Ways and Means Committee and the Senate Finance Committee. As a consequence, amendments which are relevant because of provisions in title 6 must meet a more difficult standard under the consent agreement. They must not only be relevant, but must be cleared but the two managers and the two leaders. And in clearing provisions that relate to title 6, I will apply the same criteria that the provisions of title 6 had to meet to become part of that title. I hope this explanation provides a clearer understanding of the application of the consent agreement to possible amendments. Amendment No. 2339 (Purpose: To ensure compliance with Federal budget requirements)

Mr. ROTH. Mr. President, I send an amendment to the desk.

Mr. ROTH. Mr. President, I ask unanimous consent that reading of the amendment be dispensed with.

Mr. ROTH. Mr. President, what we are proposing for unanimous consent is 40 minutes for consideration of the amendment to be divided between the two sides, that it be agreed that the distinguished Senator has 10 minutes remaining on his side of the 20 minutes.

Mr. ROTH

Mr. ROTH. Mr. President, I ask unanimous consent that the debate on H.R. 2676 continue for debate purposes only until 4:30.

Mr. ROTH. I suggest the absence of a quorum.

Mr. ROTH

Mr. ROTH. Mr. President, I ask unanimous consent that the Senate Committee on Commerce, Science, and Transportation be authorized to meet on Tuesday, May 5, 1998, at 9:30 a.m. on the nomination of Deborah Kilmer to be Assistant Secretary of Commerce.

Mr. ROTH. Mr. President, I ask unanimous consent that the Committee on Labor and Human Resources be authorized to meet for a hearing on ``SAFE KIDS Campaign'' during the session of the Senate on Tuesday, May 5, 1998, at 10:00 a.m.

Mr. ROTH. Mr. President, I ask unanimous consent that the Subcommittee on Strategic Forces of the Committee on Armed Services be authorized to meet on Tuesday, May 5, 1998, at 6:00 p.m. in closed session, to mark up the Department of Defense Authorization Act for fiscal year 1999.

Mr. ROTH. Mr. President, I ask unanimous consent that the Subcommittee on Seapower of the Committee on Armed Services be authorized to meet on Tuesday, May 5, 1998, at 11:00 a.m. in closed session, to mark up the Department of Defense Authorization Act for fiscal year 1999.

Mr. ROTH. Mr. President, I ask unanimous consent that the Committee on Labor and Human Resources, Subcommittee on Children and Families, be authorized to meet for a hearing on ``Community Services Block Grant'' during the session of the Senate on Tuesday, May 5, 1998, at 2:00 p.m.

Mr. ROTH

Mr. ROTH. It is the hope of the manager that upon the passage of 3 p.m., we will move ahead with the managers' amendment.

Mr. ROTH. Mr. President, I suggest the absence of a quorum.

Mr. ROTH. Mr. President, I ask unanimous consent that the order for the quorum call be rescinded.

Mr. ROTH. Mr. President, I didn't hear the distinguished Senator's request.

Mr. ROTH. Mr. President, I ask unanimous consent that the Senate resume consideration of H.R. 2676 for debate only until 3 p.m.

Mr. ROTH. Mr. President, I suggest the absence of a quorum.

Mr. ROTH. Mr. President, I ask unanimous consent that the Senate continue the debate on H.R. 2676 for debate only.

Mr. ROTH. Mr. President, I suggest the absence of a quorum.

Mr. ROTH. Mr. President, I ask unanimous consent that the order for the quorum call be rescinded.

Mr. ROTH

Mr. ROTH. Mr. President, I urge my colleagues to come down to debate this important piece of legislation. A number of individuals have indicated they want the opportunity to discuss this legislation, the restructuring of IRS. We do have an hour and a half available for any Senators who want to come down and give their comments with respect to this legislation. This is their opportunity, and I urge that they do so immediately. Mr. President, I suggest the absence of a quorum.

Mr. ROTH. Mr. President, I suggest the absence of a quorum.