Peter Roskam

Mr. ROSKAM

Mr. ROSKAM. Mr. Chairman, briefly, the Roskam amendment does the following: It recognizes that my constituency, and I think a lot of others, want the benefits of living near a large international airport but not as much of the burden. Here is the backstory about what is going on. My constituency is right next door to O'Hare Airport, which, as an international airport, brings incredible convenience to my flying constituents and also incredible commerce and opportunity. That is a good thing. The problem is the burdens of the noise of the airport rest disproportionately with some communities. These are communities that have found themselves with different flight patterns in different situations where, all of a sudden, a flight pattern from years ago is now something that they are seeing overhead. One constituent of mine in Wayne, Illinois, complained that the noise sometimes is 30 seconds apart for hours on end. Another complained that their house actually shakes because of the planes that are flying so close. Mr. Chairman, you can imagine how difficult this would be to live in this type of situation. Realizing that we want the benefits of an international airport and also as quiet a situation as possible, I have worked with my Republican and Democratic colleagues to find common ground. A scientist at the Massachusetts Institute of Technology has completed computer modeling and found that reducing plane takeoff speeds by 35 miles per hour would dramatically reduce the noise pollution and only lengthen flight time by a mere 30 seconds. This commonsense amendment directs the FAA to study this proposal and report back to Congress on whether or not this will alleviate the nuisance that too many of my constituents have had to deal with. Mr. Chairman, I thank my colleague from across the aisle, Congresswoman Speier, and I reserve the balance of my time.

Mr. ROSKAM. Mr. Chairman, I have an amendment at the desk.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I want to thank Chairman Jenkins and Ranking Member Lewis for their work on this, and I am pleased that the underlying bill includes the RESPECT Act, which deals with civil asset forfeiture abuses by the Internal Revenue Service, and I strongly urge the other body to take this up. Mr. Speaker, I want to pick up on one of the themes that the gentlewoman from California just mentioned--the Free File Program--and explain why it is important. She mentioned a decentralized program which makes all of the sense in the world. She mentioned a level of predictability that makes all the sense in the world. There are opponents to this, however, and I just scratch my head. There are some fringe groups that have said: Oh, no, no, no, that is a bad idea. Instead, what they are proposing is this: that the Internal Revenue Service fills out your tax returns; that the Internal Revenue Service acts as judge, jury, and executioner. That is a terrible idea. It is called ReadyReturn. It is a disaster. We ought not do that. Instead, as the gentlewoman from California said, let's do this program. It saves untold sums of money. It is a great benefit to modest taxpayers--those who are earning less than $66,000 in their adjusted gross income--and it also puts the onus on the private sector to actively participate in this process. So in a nutshell, this is a good bill. It is well thought out. It is bipartisan. It has been well crafted and well contemplated, and I urge its passage.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I rise today to celebrate the 125th anniversary of Washington Elementary School in Elgin, Illinois. Since its founding in 1892, Washington Elementary School has overcome many challenges. When the school first opened its doors, they did not have access to running water or modern heating. Today, the school provides its students with a state-of-the-art computer lab, a lunchroom, and a modern gymnasium. While the technological revolution has transformed the way Washington Elementary School educates its students, there is no more significant impact than a changing demographic. Today, the school celebrates a robust and diverse student body. According to Principal Lori Brandes, the school now offers more dual-language classes than general education classes. Washington Elementary School's ability to meet the needs of students makes it a staple of the Elgin community. Mr. Speaker, and distinguished colleagues, please join me in celebrating the 125th anniversary of Washington Elementary School.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I rise today to recognize Dr. Thomas Cornwell, Founder of HomeCare Physicians in Wheaton, Illinois and President of the American Academy of Home Care Medicine. For over 20 years, Dr. Cornwell has been a champion of homecare medicine by bringing primary care to seniors in the comfort of their own homes. Since founding his homecare practice, HomeCare Physicians, in 1997, Dr. Cornwell has personally made over 32,000 house calls to more than 4,000 patients. His services ensure that his patients have convenient access to the care they need and save taxpayer dollars at the same time. Due to the leadership of Dr. Cornwell and others like him the number of house-call visits by physicians is increasing. In 1996, the New England Journal of Medicine reported that physicians provided 984,000 house calls to Medicare beneficiaries annually. By 2005, the number more than doubled to 2 million house calls annually. Roughly 20 years after Dr. Cornwell made his first house call, he received $15 million in private funding to, as he puts it, ``spread this model of care.'' Cornwell is tasked with using the bulk of that money to teach others how to do what he does so well. He notes that educational programs about house call medicine are sprouting up at institutions such as Johns Hopkins School of Medicine in Baltimore and the University of Illinois College of Medicine in Chicago. Mr. Speaker, and distinguished colleagues, please join me in recognizing and thanking Dr. Thomas Cornwell for his selfless service to the residents of DuPage County, Illinois and his contributions to seniors across the country.

Mr. ROSKAM

Mr. ROSKAM. That is right. So, to the gentleman's point, a deduction is a decrease in a taxable liability; a credit is a credit. Once the tax is calculated, the credit is an amount that comes off of that tax liability, so it is a very significant thing. Said another way, credits are more valuable than deductions.

Mr. ROSKAM. Right.

Mr. ROSKAM. What we did with it is we doubled it so that the family tax credit is now doubled. So, you know, when folks say, ``Well, I don't like this tax plan,'' really? You don't like doubling the child tax credit? So there was very much an intentionality, as you know, to say we value family, we value children, we value domestic life, and, toward that end, we are going to support it through the Tax Code. So there was a very specific design not just to keep it, but to enhance it.

Mr. ROSKAM. Mr. Speaker, I thank the gentleman from Michigan for yielding. You know, I think it is so interesting. We are all coming together, various States, to celebrate these accomplishments and to take a step back: how far we have come in the past year or the past several months where you look back and, basically, there was a national consensus that had developed, and the consensus was nobody liked our Tax Code--I mean nobody. Nobody could defend it because it was absurd. It was so complicated. Those of us who are from the Chicago area, we know that the last time the Tax Code was updated was when the Bears won the Super Bowl, so that is 30 years ago. And yet we have got this Tax Code that had been a complete throwback. The Tax Code was such a throwback that the last time it was updated, 1986, the internet didn't exist, basically, as a commercial enterprise. There was no shared economy, per se. Airbnb, Uber, Lyft, all those things, they didn't exist. Global supply chains were nowhere nearly as connected as they are today, which all begged the question that we needed a Tax Code to update things. Now, here is what was interesting: The hyperbole that surrounded the debate on the tax reform bill as H.R. 1 kept moving in and, ultimately, came to a crescendo, passed through the House, passed through the Senate, and was signed into law, it was described by, God bless them, our friends on the other side of the aisle as the worst bill ever, Armageddon, and, obviously, now, the famous line that the result of these things were crumbs. Well, none of that turned out to be true. This was a terrific bill. Let me just give you a couple of examples, Mr. Speaker, of people in my constituency who have written publicly or they have written to me privately about this bill. Here is Mary from Wheaton, Illinois, my hometown. She said: ``Our family is already feeling the positive impact of the changes made in the Tax Code. Our daughter and her husband just had their first baby and will be able to take advantage of the doubled child tax credit next year. Throughout our extended family, those who work for big and small businesses alike are witnessing immediate effects. Companies are investing the anticipated benefits of the new tax law in the form of bonuses, pay raises, capital improvements, and new hires. And that's just the beginning. The true value of this Tax Code will become even more evident in the months and years ahead.'' Mary is absolutely right. Or another person, Nicole, from Elgin. She says: ``Thanks to the new tax bill, my family will be saving an estimated $4,000 on our taxes next year. Not only that, but I'm getting a $1,000 bonus and an extra $1,500 in my employee pension account from my employer as a result of the changes.'' Or how about an enrolled agent, Stephen, from Wayne. He prepares people's taxes. He says: ``As an enrolled agent entering my 35th tax season, I am anxiously awaiting the smiles I will be getting from my clients when I inform them how much they will be saving on their 2018 tax return . . . the clear majority of my clients will be paying lower tax rates in 2018 due to the recently passed Tax Cuts and Jobs Act.'' And then I will go to the end of his note. He says: ``I haven't been able to say this very often over the past 35 years, but I am actually looking forward to this tax season.'' So we know that these things are true. We know that they are manifesting themselves. I have got a constituency where there are about 30,000 people who get hit hard by the alternative minimum tax, and they are not going to be hit by the alternative minimum tax. They are going to be spared that tax. There are many other examples in the State of Illinois where you see real progress being made. Up by me in Chicagoland, MK Incorporation, a fleet management company, is giving $1,000 bonuses to 150 employees. Ameren Illinois, the customers are using both electricity and natural gas. They will see a combined savings of lower utility rates. We have talked about AT&T already today: $1,000 bonuses to 10,000 Illinois-based employees and, nationwide, over $1 billion increase in capital expenditures. There is example after example after example after example. Look, if all the critics can do is basically say, well, this isn't enough or this is crumbs, they have not been to my constituency. To tell a family that I represent, Mr. Speaker, that $1,000 is crumbs is just patently obtuse. $1,000 is real money: $1,000 is getting ahead on a car payment; $1,000 is the ability to move forward and say we are going to go on a little extra special vacation, we are going to put a little bit more money toward our college fund, we are going to put a little bit more money toward our retirement. And that is just one particular example. Mr. Speaker, I want to thank the gentleman for organizing this, and I very much appreciate his bringing us together to celebrate these things.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I rise today to recognize Ms. Judy Bland and her selfless contributions to the residents of Kane County, Illinois. For nearly 20 years, Ms. Bland has worked as a Victim Advocate for the Kane County State's Attorney's office. In 1996, Ms. Bland joined the office as an intern and soon after was offered a full-time position as Administrative Assistant. Less than two years later, she began working as a Victim Advocate and was recently named as the Director of the Victims' Rights Unit. Early in her career, she was asked to advocate for a mother whose 20-month-old daughter was a murder victim. Ms. Bland was there every step of the way and her persistence encouraged the mother to seek her own career as a paralegal. When the death sentence of Luther Casteel, who killed two and wounded 16 in Elgin, Illinois in 2001 was commuted, Ms. Bland personally called the families of the victims and survivors informing them of what the Governor's action meant. From Ms. Bland's perspective, everyone who witnessed the shooting deserved a phone call. Ms. Bland helped coordinate crisis and grief counselors in the aftermath of the Northern Illinois University attack that killed five and wounded 17. Name a major crime or crisis in the last two decades and it is likely Ms. Bland helped people deal with the aftermath through her comfort, advocacy, and good counsel. It's not an easy nor a glamorous job, but the important work that Ms. Bland has done has changed the lives of people when they were in the greatest need of support. Mr. Speaker, and distinguished colleagues; please join me in recognizing and thanking Ms. Judy Bland for her selfless contributions to the residents of Kane County, Illinois and her excellent example of public service.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I rise today to congratulate Mr. James Kiser of Darien, Illinois on being named the City of Darien's Citizen of the Year for 2018. After decades of service to his community, Jim is well- deserving of this recognition. Now Mr. Speaker, you might wonder ``what did he do''? Since joining the Darien Lions Club in 1997, Jim has taken the organization's motto, ``We Serve,'' to heart and is known around town as ``Mr. Lion.'' He served as the Club's President from 2013 to 2014 and has held all 12 positions on the Board of Directors. In this capacity, he coordinated a 4th of July Parade, a Halloween party for children and a charity golf outing that benefitted the community. It is clear that the Darien Lions Club is important to Jim, but his service is not limited to the group's work. Annually, he assists the Darien Chamber of Commerce in planning and setting up Darienfest. In 2005 and 2008, he coordinated the Darienfest Corn Tent, and in 2009, it was the Darienfest Beer Tent. Regardless of the role assigned to him, he finds a way to make his impact felt. Mr. Speaker, please join me in congratulating Mr. James Kiser on being named the City of Darien's Citizen of the Year for 2018.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I rise today to commemorate the 60th anniversary of the incorporation of Hanover Park, Illinois. Hanover Park is a model for other cities and towns to follow through its continued dedication to building a friendly and welcoming community for residents and visitors alike. Located just 17 miles from O'Hare International Airport and 45 minutes from downtown Chicago, Hanover Park has thriving business parks, a growing retail community, and easy access to global markets. In the years since its first permanent settlers in 1874 and its incorporation in 1958, Hanover Park has become a center of culture and commerce. As a home to 80 nationalities and 30 spoken languages, it is a diverse village. Hanover Park is a great place to work, live, and raise a family. The Village's police and fire departments are consistently recognized as two of the finest in the state and the local government is highly engaged and enthusiastic. The residents, families, businesses, professionals, churches and organizations have made Hanover Park a vibrant and thriving community. On the occasion of this 60th anniversary, we join together to celebrate Hanover Park's legacy of growth and prosperity and look ahead to the opportunities facing this great village and our nation. Today both marks 60 years of working together to build a brighter future and reminds us that our work continues. Mr. Speaker and Distinguished Colleagues, please join me in recognizing the 60th anniversary of the incorporation of Hanover Park, Illinois, and wishing its residents great success in the years ahead.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I rise today to congratulate Mr. Dennis McNicholas of Lombard, Illinois on being named the Village of Lombard's Senior Man of the Year for 2017. After 41 years of service to his community, Dennis is well-deserving of this recognition. Since making Lombard his home in 1976, Mr. McNicholas has been an integral part of the community. He previously served as President of the Lombard Chamber of Commerce and currently leads the Village of Lombard's Economic and Community Development Committee. In this capacity, Mr. McNicholas works with village residents to expand existing businesses, while also recruiting new businesses to the area. Recently, the addition of Mariano's grocery store on Roosevelt Road is already proving its value to the community. It is clear that the Village of Lombard is important to Mr. McNicholas, however, his passion for community service is not limited to Lombard. In addition to his work for the Village of Lombard, Mr. McNicholas leads the village's Rotary Club International Service Committee and assists those suffering from natural disasters. After the 2010 Haiti Earthquake, McNicholas joined with other committee members to successfully implement water service projects throughout the country. Mr. Speaker and Distinguished Colleagues, please join me in congratulating Mr. Dennis McNicholas on being named the Village of Lombard's Senior Man of the Year for 2017.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I rise today to recognize Mr. Craig Raddatz of Lake in the Hills, Illinois for his generous contributions to the Community Unit School District 300 Food Pantry. For over 11 years, Mr. Raddatz has worked to assist families in need. Beginning as a volunteer for Willow Creek Community Church in South Barrington, Ilinois Mr. Raddatz discovered a true passion for public service when he was assigned to a team working with the Crystal Lake, Illinois Food Pantry to serve those in need. He then went on to serve as a team leader for a mobile food pantry program run by the Northern Illinois Food Bank in Carpentersville, Illinois. Due to the program's success, Mr. Raddatz approached Community Unit School District to expand and house a permanent pantry on-site. In the past year, the District 300 Food Pantry has served nearly 2,300 people--students, employees and families--within the district. Open weekly, the pantry is independently managed and run by 250 volunteers, including students, who served 3,300 hours last year. In recognition of this contribution, the District 300 Food Pantry has been nominated by the Northern Kane County Chamber of Commerce for Nonprofit of the Year. Mr. Speaker, and distinguished colleagues, please join me in recognizing Craig Raddatz for his contributions to the School District 300 Food Pantry. Craig is the true definition of an advocate.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I rise today to congratulate Wheaton Christian Grammar School in Winfield, Illinois on being named a 2017 National Blue Ribbon Award winner. The National Blue Ribbon Award is presented to schools for outstanding academic performance and Wheaton Christian Grammar School is well-deserving of this recognition. Founded by local parents in 1942, Wheaton Christian Grammar School exists to educate, train, and nurture children for godliness and excellence, equipping them to engage and transform their world for Jesus Christ. Seventy-six years later, the dedication, persistent prayer, and sacrifice of those founding parents is evident in today's school which is widely recognized for its academic rigor, breadth of programming, and spiritual vitality. In order to unlock the full potential of its student body, Wheaton Christian Grammar School offers a variety of challenging opportunities to suit the interests of nearly every student. From after-school drama clubs, chess teams, spelling bees, community service programs, and athletic activities such as cross-country, soccer, and basketball, students at Wheaton Christian Grammar School participate in life experiences that help shape the character of each student, as well as provide them with an outstanding education. Mr. Speaker, please join me in congratulating Wheaton Christian Grammar School on being named a 2017 National Blue Ribbon Award winner.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I am pleased to rise today to recognize Bobby Hager, an exceptionally talented young man from the Sixth District of Illinois. Bobby was recently selected to compete for Team Illinois in the 2018 Special Olympics USA National Games. As the first student ever chosen from Barrington High School, Bobby is one of the 46 Special Olympic athletes from Illinois selected to compete in the Special Olympics USA National Games. Bobby will join with more than 4,000 athletes and coaches from across the United States in Seattle for the games. After winning a gold medal at the district tournament in May followed with a bronze medal at the statewide competition in June, Bobby has earned his way to Seattle. He will be competing in the track and field portion of the Olympics. His event is throwing a softball for distance. His athletic prowess does not end there. He is also a member of the Special Olympics basketball team and has been active in the Special Olympics since the 5th grade. Bobby serves as a role model to all those with a dream and I look forward to following his progress come the Olympics in July. Bobby has immense potential and a strong work ethic. I have no doubt these traits will serve him well this summer. Mr. Speaker, please join me in recognizing Bobby Hager for his remarkable achievement.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I rise today to recognize the service of Stephanie Mogensen. Stephanie is a veteran case manager at the Jeanine Nicarico Children's Advocacy Center in Wheaton where she serves as an advocate for children who have been victimized by sexual abuse and severe psychical abuse. Prior to joining the center, Stephanie worked in the Victim Witness Department of the DuPage County State's Attorney's Office. During that time, she realized she wanted to focus on helping children and making a difference in the families' lives. For the past 13 years, she has done exactly that while working at the Jeanine Nicarico Children's Advocacy Center. Stephanie is a champion for many of the 400 to 500 children victimized by sexual abuse and severe psychical abuse in DuPage County. She makes it her mission to monitor each child from the first phone call until the end of the criminal proceeding and in most cases, she continues to be a familiar face for the child and the family. DuPage County State's Attorney Robert Berlin, whose office supervises the center, praised Stephanie stating, ``To Stephanie, it's not just a job. She truly cares about these victims and that makes her so effective and important to the office. She's passionate. She loves her job and we're thankful she's here doing it.'' This is evident by the amount of thank-you letters she receives from victims and their families who were appreciative of the empathy and kindness she showed throughout the process. Stephanie has served the DuPage community admirably. She has been a strong leader and voice for those who suffered tremendous pain. Her long service to the victims and their families is truly commendable. Mr. Speaker, please join me in recognizing the service and dedication of Stephanie Mogensen.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I am pleased to rise today to recognize students from the College of DuPage. Recently, seven students received the Distinguished Project Merit Award from the American Institute of Architects for their work on a gathering pavilion. The students, Andrew Dunlop, Arlinda Haxhiu, Michael Keslinke, Jose Maldonado, Drew Peterson, Malak Saadeh, and Scott Sallmann, worked together to design, plan and build the gathering pavilion which is now located on the College of DuPage campus in Glen Ellyn. This student project was the overall focus of an eight week summer Design Build class. The wooden open-air structure was named Umbra 82 by the students. It takes the name Umbra from the darkest part of the shadow and the number 82 from the number of white boxes that make up the pavilion. These seven students came from all corners of DuPage County, and each member has a strong passion for architecture. In a project such as this, it was necessary that the members of the team work together and rely on one another. The hard work and long hours spent planning, designing, and creating of this project will prepare them for the rigors of an architectural career and serve them greatly in the future. The new pavilion will stand as a testament to the student's dedication and creativity and serve the community for years to come. Mr. Speaker, please join me in congratulating the students on winning the Distinguished Project Merit Award from the American Institute of Architects and wishing them the best of luck in the future.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I thank Chairman Sessions for yielding. Mr. Speaker, this is such an interesting thing to listen to. Our friends on the other side of the aisle have characterized the reason that we are here today is because of a blunder in proofreading. Well, it is simply an obtuse argument. There are three criticisms of the bill: One is the name change. Good grief, hardly a proofreading error. This title may be cited as the Tax Cuts and Jobs Act. That is section 11000(a). According to the Senate Parliamentarian, it falls out. That is not a proofreading error. The second criticism is the Cruz amendment, the language that was offered in terms of 529 plans. This was offered on the Senate floor. This was not a part of a conference committee or some late-night scheme. This was openly debated. Our friends on the other side of the aisle, in the other body, chose not to pursue a point of order at that time. They chose to do it last night. It is their prerogative. But that is not a proofreading problem, nor is the issue as it relates to endowment language. This came out of the Senate Finance Committee. But what is interesting to me, Mr. Speaker, is how familiar our friends on the other side of the aisle are with mistakes. Do you remember the 1099 mandate that came out as a result of ObamaCare? A huge negative impact on small business, that they had to work with us and others and the President--then-President Obama--in order to remedy. Do you remember the risk corridor changes that were signed into law by President Obama? Do you remember the delays by blog posts late on Friday afternoons-- to my recollection--when the administration reached the conclusion that the bill was in knots, they couldn't figure out a way to move forward, and they said, ``Let's delay it and let's announce that quietly''? Or decisions not to enforce the law itself? But the biggest mistake of all was obviously the rollout of the website, which was a complete disaster that even friends on the other side of the aisle can't defend. With that said, there are going to be technical corrections to this bill, just without question. But I think what we should do is recognize that, speak to that, acknowledge that, and not characterize procedural matters as proofreading errors. It is not an argument that I find persuasive. Mr. Speaker, I urge the passage of this measure.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I rise today to congratulate Holy Family Catholic Academy in Inverness, Illinois on being named a 2017 National Blue Ribbon Award winner. The National Blue Ribbon Award is presented to schools for outstanding academic performance making Holy Family Catholic Academy well-deserving of this recognition. This year AdvancED, a non-partisan organization that reviews educational institutions, named Holy Family Catholic Academy as the first middle school in Illinois to receive STEM certification. Notably, the school's group-based learning environment prepares middle school students for STEM programs with confidence, curiosity, and enthusiasm. The success of Holy Family Catholic Academy would not be possible without qualified teachers and the support of a robust Parent Association. Over 75 percent of Holy Family Catholic Academy teachers have advanced degrees. The Parent Association hosts a week-long Teacher Appreciation celebration that recognizes the trust, appreciation, and dedication of these consummate professionals. Mr. Speaker and distinguished colleagues, please join me in congratulating Holy Family Catholic Academy on being named a 2017 National Blue Ribbon Award winner.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I thank the chairman for yielding me time. We have heard some strong language for the past couple of minutes. This has been described as theology, science fiction, ideology, and now deceit. Well, where is the deceit? The deceit is in the assumption that we can live with the status quo, Mr. Speaker. The deceit is a blindness to the recognition that we have a Tax Code that is literally dissolving underneath us. It is dissolving underneath us. And this Congress has an opportunity to do something transformational, and I propose, along with my colleagues, to be transformational and opportunistic. There is a lot of discussion in the subtext of this about class envy and opportunity and so forth. Here is what I know: It is the status quo that is serving the few. It is the status quo that is so off-putting and unsettling and keeps people at arm's length. What we are proposing is something very different. Mr. Speaker, we are proposing the economics of opportunity, not the economics of envy; the economics of buoyancy and the economics of participation. Therein lies the foundation of this bill. It offers tax relief that my constituents are longing for, and it offers a business environment in a milieu that makes things happen, and happen for the good. So I am pleased, I am honored to be a part of this. I urge my colleagues to vote ``aye,'' and let us celebrate a job well done.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, I direct the membership's attention to an argument the ranking member made a couple of minutes ago where he criticized repatriation efforts in the past. He is right; they underperformed. Why did they underperform? They were a holiday. It was temporary. So we learned from that. I wasn't around when it happened, but we have learned from that, Mr. Speaker, and we are saying let's not do that again. Let's have a permanent policy that unlocks American dollars that are locked out overseas right now. Most folks think it is between $3 trillion and $4 trillion that can come back home. Where does that come back home? It will come to the Sixth Congressional District of Illinois. It will go to Massachusetts. It will go to Texas. It will go to all of these places to be reinvested. Why? This is a dynamic, vibrant economy that can become better. This is an attractive place. We just need to make it better. The other argument that he made, essentially, is: Look, is this really going to create growth? He is right to point out that not all tax cuts are created equal as it relates to growth. The whole purpose, though, is not simply growth. It is also tax relief. I have got a constituency that got jammed by Democrats in the Illinois General Assembly this year with a massive tax hike on the middle-income folks in Illinois. They need relief. So part of this is to offer relief. The way that we have approached this is to say let's create this as it relates to the investment and expensing. If you look at the Tax Foundation and the nonpartisan work that they have done, they will tell you, that investment that we are making--that is, throwing away depreciation schedules and telling small businesses, if you invest, you can write it all off in year one--that creates activity. So, we ought to shed and shun this motion to instruct and, instead, let's work through the normal conference process. Mr. Speaker, in closing, let me give you one quick anecdote. A manufacturer in my district told me this. They are planning to invest $30 million in their manufacturing plant. Next year, if we do this bill, they are not going to invest $30 million in that facility; they are going to invest $50 million. That is one company in one cul-de-sac in one subdivision in suburban Chicago. If you ripple that throughout the entire economy, great things happen. Vote ``no'' on the motion, and let's proceed to conference.

Mr. ROSKAM

Mr. ROSKAM. Mr. Speaker, my friend from Massachusetts said this is a missed opportunity. This is no missed opportunity. What we are witnessing is the seizing of an opportunity. During the debate, our friends on the other side of the aisle, in 25 hours of markup last week, offered amendment after amendment after amendment. I think it was about 25 amendments. Do you know what every one of the amendments did, Mr. Speaker? It restored the status quo. It put something back in, put another thing back in, defended something else, and so forth. There was no comprehensive offer of an amendment in the nature of a substitute that would have been transformational. There is no exclusion here. We debated. We are now here, and for the first time since 1986, we are on the cusp of seizing an opportunity and having a transformational moment. Here is the transformation: When the Tax Code was last amended 30 years ago--think about it--the internet didn't exist as a commercial enterprise. Yes, it has fully developed, and we have got a Tax Code that was built for yesterday. The global nature of supply chains were nowhere nearly as intricately interlinked, yet we have got a Tax Code that was built for yesterday. The shared economy--Airbnb, Uber, Lyft, all of those things--didn't exist, yet we have got a Tax Code that was built for yesterday. Who does the status quo benefit, Mr. Speaker? It benefits the few. It benefits the privileged. It benefits the folks at the top of the economic scale of things. So what this is doing is proposing a very different approach. It says we are going to make the United States the most competitive jurisdiction in the world by giving business tax relief and welcoming back commercial enterprise and growth and prosperity and ingenuity and investment--that does what? It creates paychecks and it expands opportunities. Kids graduated from college shouldn't have to grub around piecing together two jobs and living in their parents' basement. How absurd. We can do much better. We are the biggest, best economy in the world, and it is time we acted like it. This is transformational. To lean back and away from this and say, oh, this Tax Code is a natural disaster; it is too big and too overwhelming and we can't deal with it is nonsense. We fundamentally reject that. We are going to be measured in the future, Mr. Speaker, by this moment. I thank Chairman Brady for his leadership in creating this crescendo, because now is the time to act. Let's not defend the status quo. Let's move forward, and let's transform this economy.

Mr. ROSKAM. Madam Speaker, the good news is that the good people of Georgia's 13th District median household income, family of four, at $80,000 would receive a $1,700 tax break. Madam Speaker, I yield 3 minutes to the gentleman from Arizona (Mr. Schweikert), former treasurer of one of the largest counties in our country.

Mr. ROSKAM. Madam Speaker, I yield myself 30 seconds. Madam Speaker, the good news is it is not just $1,000 for the gentleman's district, it is $1,200. Let's go right to this student issue. It was the Obama administration that proposed in the 2017 budget for the elimination of the student deduction. I think the sanctimonious need to just walk out of the Chamber. The other thing is, at a tax rate of 15 percent, an annual $2,500 above-the-line deduction is a $375 tax break. We are proposing something far greater than that with doubling the standard deduction, lowering the rates and so forth. Madam Speaker, let's just take the student deduction and chuck it in the garbage. Madam Speaker, I yield 1 minute to the gentlewoman from Missouri (Mrs. Wagner).