E. Shaw

Mr. SHAW

Mr. SHAW. I yield to the gentleman from Maryland.

Mr. SHAW. Mr. Speaker, I thank the gentleman. I should probably reclaim my time at this particular point.

Mr. SHAW. I know the gentleman is setting me up.

Mr. SHAW. Mr. Speaker, reclaiming my time, I do not believe that the pay-go is looking towards the Office of Management and Budget as having to certify things before we do it.

Mr. SHAW

Mr. SHAW. Mr. Speaker, I rise today to recognize the Mothers' Club of Pine Crest School in Fort Lauderdale, Florida. For 60 years, the Mothers' Club has been the lifeblood of Pine Crest School. The organization is comprised of over 450 mothers of current elementary-age students. The Mothers' Club works diligently behind the scenes to ensure an optimal educational experience for Pine Crest's students. They promote community by organizing orientation programs which help acclimate new students and their parents to Pine Crest School. Every Pine Crest School event benefits from the support, involvement and assistance of the Mothers' Club. The Mothers' Club coordinates family barbecues, holiday gatherings and a festival of the arts. The Mothers' Club always lovingly and willingly contributes to Pine Crest School, in any capacity necessary. This includes coordinating and chaperoning an annual field trip to Washington, D.C. These dedicated mothers volunteer in the classrooms and tutor students, assist in the library and implement a book share program, and serve lunch to students. Mr. Speaker, the efforts of the Mothers' Club benefit not only Pine Crest School but also the greater South Florida community. These women coordinate various philanthropic endeavors to benefit local charities. Their hard work is noticed and appreciated throughout South Florida. In honor of their hard work for the last 60 years, I wish to recognize and commend the wonderful women of Pine Crest School's Mothers' Club for their dedicated service to children and elementary education.

Mr. SHAW

Mr. SHAW. Mr. Speaker, I rise today in recognition of two programs in Broward County, Florida, that were awarded Acts of Caring Awards by the National Association of Counties on April 21, 2004. Broward County's Water Matters Program and Library Friends Tutoring Program were both recognized by the National Association of Counties for their outstanding performance and service to the community. The Water Matters Program of Broward County was designed to educate residents in the Everglades area on the importance of water conservation and environmental responsibility. Broward County educates their citizens on environmental awareness in several different ways, including public service announcements and the development of an informational web page. The county also implemented Water Matters Day to further support the program, including hands-on activities for those who attend. The program is supported by a large number of volunteers, allowing it to exist on a very small budget. The North Regional/BCC Library Friends Tutoring Program was designed to create intergenerational relationships through education. Volunteer tutors who participate in the program vary in age from high school students to senior citizens. The diligent work of this program has impacted over 400 children since 1995 and also operates on a minimal budget. Mr. Speaker, we owe a debt of gratitude to those citizens of Broward County who seek to improve the environment as well as educate the youth of our nation through volunteer tutoring services. Broward County best exemplifies a county government that has achieved its full potential, setting an example for other county governments around the nation.

Mr. SHAW

Mr. SHAW. Mr. Speaker, I thank the gentleman for yielding me time. To listen to the gentleman from Washington (Mr. McDermott) you would think that the Republicans are the ones that invented this tax. This was put in in the 1980s and under a Democrat Congress. Also, I would like to remind the gentleman from Washington (Mr. McDermott) that in 1993, I believe without a single Republican vote, the rate was increased. We are trying now to roll some of this back. Is it enough? No, it is not enough. We need to do more. In fact, we need to kill this thing entirely, but until we can find the revenue, at least this would get to the middle class people, people that it was never intended to get, and to stop the bracket creep and the problem that they are having. These are folks that are struggling to educate their kids, to buy groceries and pay their mortgages. They do not need an alternative minimum tax. It has got to be done away with. It should be done away with all the American taxpayers. This is a small step but it is a meaningful step. And I would predict that we would get a unanimous or near unanimous decision out of this House.

Mr. SHAW

Mr. SHAW. Mr. Speaker, this past week, Cashiers, North Carolina, lost an institution. With a memory that stretched across decades and generations, William McKee who served as Cashiers' resident historian and gatekeeper, slipped away from earth, just days short of his 90th birthday. I first met Bill as a guest of his family's famous hotel; the High Hampton, Inn. As was his way, Bill turned guests quickly into friends. My wife Emilie and I were no exception and soon after our meeting, developed a personal friendship with Bill. When I mentioned to Bill that I might be interested in buying a lot in Cashiers for a family summer home, Bill quickly did a thorough background check to determine my merit as a potential resident. By the time I returned. Bill knew more about me than many members of my family. It seems I was acceptable. It appeared no one was exempt from his scrutiny. In one of my favorite stories about Bill, years later when my brother-in-law wanted to purchase property in the area, Bill rang me up and asked, ``Clay, you want him in here?''. Beyond watching over the area like a shepherd to his flock, Bill entrenched himself in the enrichment of his community. He was a trustee of the Cherokee Historical Society, and instrumental in the establishment and flourishing success of the Cherokee Historical Museum. He also served as a trustee and officer of the Highlands Biological Association, as well as Chairman of the Jackson County Morehead Scholarship Foundation. He was also a member of the Biltmore Forest Country Club, a former member of the Pen and Plate Club, and the Zeb Vance Debating Society. If the measure of a man is his ability to affect the lives of others, few among us measure up to William McKee. The life he led touched so many others. Indeed, we will feel the ripples of his influence throughout this community well into the future. As we remember Bill, let us remember the warmth he radiated and his gift for hospitality that made each of us feel right at home in his beloved home of Cashiers, North Carolina.

Mr. SHAW

Mr. SHAW. Mr. Speaker, I rise today in recognition of Holocaust Remembrance Day. As in years past, today we honor those who were lost to the world forever in the horrors of the Holocaust. More than fifty years have elapsed since that dark period in human history. Since that time, Grandparents have taught their children and those children have taught their own, to remember the events that changed our world forever so as never to repeat the mistakes of our past. Year-round, we fight ignorance and disbelief through educating and informing others about the causes, realities, and legacies of the Holocaust. Today however, we set aside the day of Yom Ha'Shoah, to memorialize the tragedy and pay tribute to all who suffered. We remember those who endured, those who fought, and those who died during World War II. We recognize not only the loss of more than six million Jewish lives, but also the loss of human potential. Entire families were lost to the world forever. We think of the descendants of victims of the Holocaust who never had the opportunity to make their contributions to mankind. And we recall the heroes who risked and surrendered their lives in the greatest fight for freedom and democracy the modern world has ever known. Our greatest tribute to the millions who suffered at the hands of the Nazis will be to ensure that their suffering was not in vain. It is through our reflections on Holocaust Remembrance Day that we acknowledge their loss, and it is through our actions that we build a better world for us all. With contemporary examples of hatred and terrorism all around us, we think back and marvel at the strength and character of the Jewish people. Their steadfast determination to rebuild their lives following the Holocaust has given the world a remarkable model of resolve. Through their example, we can glimpse the extraordinary human spirit that rises above the fruitlessness of anger and resentment. With this special day and with our deeds we honor that spirit. Mr. Speaker, today we observe Holocaust Remembrance Day and call to action all peoples of the world to build a more tolerant and loving society. I am proud to recognize Yom Ha'Shoah and urge all Americans to do the same.

Mr. SHAW

Mr. SHAW. Mr. Speaker, I thank the gentleman from Illinois (Mr. Weller) for yielding this time to me. I want to compliment him that he has been a complete hero with regard to doing away with the marriage penalty, and he has been fighting for this for many, many years. The previous speaker, I can understand his sensitivity to alternative minimum tax because it was part of the Democrat Party that really made this worse in 1993 with the tax increase of President Clinton. If my memory is correct, not one Republican supported that particular piece of legislation. We are in the process, as the gentleman from Illinois (Mr. Weller) said, of working on a bill that will help clean that up. The alternative minimum tax is a very harmful tax, and it is one that should be put to rest forever. The marriage penalty, however, which is under discussion today, one would not know it to listen to the other side, but this penalty for many Americans, it is wrong; it is wrong for the government to promote marriage and family and at the same time to financially penalize couples for getting married and having two incomes. Can you imagine that? Approximately 1.8 million Florida couples, that is 3.6 million people, benefit from the repeal of this unfair tax. In particular, the penalty is especially harmful to younger couples starting out together. These are not millionaires, Mr. Speaker, by any stretch of the imagination. They are struggling young people who are trying to raise a family, pay their mortgage, put groceries on the table, and go on with their lives and at the same time to save for college education, which we are hearing a lot about in a lot of rhetoric in this Presidential campaign. Without passage of H.R. 4181, these couples would see their taxes go up an average of $300 a year. That is $300 that could be used and be saved for college education or put simply for house payments. I am proud to be an original cosponsor of this legislation. And I urge all my colleagues, and I am sure many Democrats will join with us, to support this important piece of legislation.

Mr. SHAW

Mr. SHAW. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1779) to amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from retirement plans during the period that a military reservist or national guardsman is called to active duty for an extended period, and for other purposes.

Mr. SHAW. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, after the attacks of September 11, 2001, more than 85,000 reservists were recalled to Active Duty. America's brave men and women who serve the Reserves and National Guard willingly leave their jobs and families behind when called to Active Duty. Many of these service people receive a military salary that is much less than their civilian salary, and their families are the ones who suffer the difference in income during their absence. The house payments go on; the grocery bills continue to pile up. Of the nearly 200 reservists on Active Duty in Afghanistan, Iraq and around the world, one-third have taken a pay cut in order to serve their country. This bill will provide financial assistance to those reservists and guardsmen by allowing them to withdraw money from their IRAs without being penalized. By being able to use their savings when needed, they may avert some of the hardships that result from decreases in salary. This would allow servicemembers that extra bit of stretch in the family budget so they can avoid the financial squeeze that could challenge their ability to keep a business going, make rent payments and afford groceries. All of us know every bit helps, and when we think of the tremendous sacrifice these men and women are making to serve their country to keep us safe, this bill certainly deserves and is receiving great bipartisan support from both sides of the aisle. Mr. Speaker, I reserve the balance of my time.

Mr. SHAW. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I well understand the passion in the voice of the gentleman from New York (Mr. Rangel). He served with great distinction in Korea, and he knows what those sacrifices are like. But he is a cosponsor of this bill. Sometimes it is hard to get a bipartisan minute in this Chamber; however, I think that when we do have to ask for a vote, that we will be getting a great bipartisan vote. Mr. Speaker, I yield such time as he may consume to the gentleman from Colorado (Mr. Beauprez), the author of this bill.

Mr. SHAW. Mr. Speaker, I have no further requests for time, and I reserve the balance of my time.

Mr. SHAW. Mr. Speaker, I yield myself 1 minute. Very briefly, I think the gentlewoman brings up a good point, and I would point out to the Congress that this is a matter that is subject to conference right now on a bill that is in conference, and I certainly think this is an oversight. It was not thought of when the child care credit was initiated, and I have been told that it would be germane and would be subject to conference, and perhaps it would get good bipartisan support. Mr. Speaker, I reserve the balance of my time.

Mr. SHAW. Mr. Speaker, will the gentleman yield?

Mr. SHAW. Mr. Speaker, I think, as the gentleman knows, this is the Senate's call at this particular point.

Mr. SHAW. Madam Speaker, I yield myself such time as I may consume. Madam Speaker, I have to rise at this particular point. This is a bill that gives a single benefit to our wonderful men and women serving us in combat. This is not the end of the legislation. This is not the only bill. This is not enough to do for these service men and women. Nobody up here is claiming that. This has nothing to do with body armor, it has nothing to do with Humvees, it has nothing to do with equipment. Those are things that are being addressed in another committee, and should be addressed. I cannot disagree with what is being said, but this is not the forum in which to make these types of allegations. This is a very good step forward, and this is supposed to be one of the unusual bipartisan moments we would have in this body. I really am very disappointed that we are getting so much negative debate on something that is, hey, not enough, but we are going to move it forward. Madam Speaker, it is my privilege to yield such time as he may consume to the gentleman from South Carolina (Mr. Barrett), the coauthor of this legislation.

Mr. SHAW. Madam Speaker, I yield myself such time as I may consume. Madam Speaker, I will say to my good friend the gentleman from New York (Mr. Rangel) that any time he wants to meet with me, I would be delighted to meet with him. Unfortunately, most of the problems that we have been hearing are in the Committee on Armed Services where, I might say, that that committee has a lot of good bipartisan effort within that committee. But I would be delighted to share any ideas that I might have or that the gentleman from New York (Mr. Rangel) might have including one that was spoken of earlier by the gentleman from California, and that is interest-free loans. Madam Speaker, I yield 2 minutes to the gentleman from Nevada (Mr. Gibbons).

Mr. SHAW. Madam Speaker, I yield 1 minute to the gentleman from South Carolina (Mr. Spratt).

Mr. SHAW. Madam Speaker, I yield myself such time as I may consume. Madam Speaker, I say to the gentleman from South Carolina (Mr. Spratt) that I agree with him more than I disagree with him. I think he puts a nice positive spin on the closing side on the minority side. Yes, we are not doing enough, but I think now every 2 years we go through this. This bill which this body is going to overwhelmingly support, and I am going to ask for a recorded vote, it has been called the height of hypocrisy, it has been called a sham, an insult. One of the speakers said it was pathetic. Let me come back to Earth here and go through exactly what this bill does do. I think this is very important. Generally distributions from IRAs or pension plans are subject to 10 percent early withdrawal penalty if made before the age of 59\1/2\. And there are some exceptions right now that are in the law, such as distributions made for catastrophic medical expenses or first-time home purchases. I think there is also an exemption on educational funds. What this bill simply does, and I compliment the authors of this bill, it would waive the 10 percent early withdrawal penalty for military reservists and National Guardsmen who are called into Active Duty for more than 179 days. Amounts withdrawn could be repaid on an after-tax basis to an IRA within 2 years after leaving Active Duty status. The bill would apply to individuals called into duty after September 11, 2001, and before September 12, 2005. The Joint Committee on Taxation estimates that this bill would reduce revenue to the Federal Government by approximately $4 million over 10 years. That is not, in the total scheme of things in this Federal Government, that is not a lot of money. The gentleman from South Carolina (Mr. Spratt) knows this well. He is the ranking member on the Committee on the Budget and an expert on the minority side in this area. It is the least we can do. Is it enough? No. Are we requiring people to take the money out of their IRAs? No. We are simply laying down another tool by which these families can help themselves. There are already many things that are in the law that protect our men and women who are called upon to serve. But are there enough things? Shall we continue to look for additional things? Of course we should. We owe them so very much. We can never repay the risks that they are taking, the sacrifices that they and their families are making. General Leave

Mr. SHAW. Madam Speaker, I ask unanimous consent that all Members may have 5 legislative days within which to revise and extend their remarks and to include extraneous material on the subject of this bill.

Mr. SHAW. Madam Speaker, I yield back the balance of my time.

Mr. SHAW. Madam Speaker, on that I demand the yeas and nays.

Mr. SHAW

Mr. SHAW. Mr. Chairman, I thank the gentleman for yielding me this time. There are a lot of figures that are running around this floor, but I can tell the Members that what comes to my mind is that figures do not lie, but liars can figure. I am not saying people are lying here, but I think this body is totally confused about what is going on. Only ask yourself this one question: Is getting back 93 percent or applying the formula to 93 percent worse than applying it to 84 percent? Is 93 percent more than 84 percent? Under the Isakson amendment, every State would be guaranteed a higher level. In Florida, we plugged these figures in. Florida will send $12 billion in Federal gas tax to Washington under this bill but receive back only $8.5 billion. That is not fair, and I can tell the Members right now, a lot of people who are listening to this debate are totally confused. But the fact is that the States of Florida, California, Georgia, Indiana, Michigan, North Carolina, Oklahoma, South Carolina, Texas, and Missouri are taking a whipping under this bill, and it is not fair. All we are asking for is equity. We are not asking to get all our dollars back. We wish we could. We are not asking to get them all back. All we are saying is, do not hurt us more than we are already hurt under existing law.