Member of Congress

Gordon Smith

Role
Former Senator
State
OR
Party
Republican

Speeches

DAY IN AMERICAN HISTORY2006-03-01

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to reflect on a momentous day in American history. On this day in 1780, Pennsylvania became the first State in our Nation to abolish slavery. The Gradual Abolition Act was an important first step in our Nation's history toward greater equality for all Americans. Last month, 226 years later, we celebrated Black History Month. And, we have much to celebrate since 1780. The accomplishments of African- Americans and their tremendous sacrifices have strengthened our great Nation and we recognize their enormous contributions to our diverse culture. In 1870, the 15th amendment to the Constitution granted African- American men the right to vote by declaring that the ``right of citizens of the United States to vote shall not be denied or abridged by the United States or by any state on account of race, color, or previous condition of servitude.'' It would be almost a century, however, for the true spirit of the 15th amendment to be fully realized. Through the use of literacy tests, poll taxes, and other means, African-Americans were effectively disenfranchised in many parts of the Nation. Significant numbers of Black Americans across the country were not registered to vote until the Voting Rights of Act of 1965 was enacted. Organizations such as the National Association for the Advancement of Colored People, NAACP, have continued the effort to gain true equality for African-Americans. In my home State of Oregon, the Portland chapter of the NAACP was founded in 1914. It remains the oldest continually chartered chapter west of the Mississippi River. As we continue to make strides in the battle for equality, we remember the tremendous accomplishments of African-Americans. But the struggle is not over. We can always do better. We must continue to fight to fulfill the legacy of the civil rights movement and ensure that all Americans have equal rights and opportunities.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052006-02-28

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. On June 15, 2005, Dwan Prince was savagely beaten by three men as Prince stood outside of his apartment building in New York, NY. The apparent motivation for the attack was Prince's sexual orientation. According to police, the three attackers shouted anti-gay slurs throughout the attack on Prince. I believe that the Government's first duty is to defend its citizens, to defend them against the harms that are born out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052006-02-15

Mr. SMITH

Mr. SMITH. Mr. President, I today speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. On May 17, 2003, Sakia Gunn was fatally stabbed during a confrontation about her being a lesbian. Gunn and four other girls were waiting for a bus in downtown Newark, NJ, when Richard McCullough and another man drove up and asked them to go to a party. When the girls responded that they were lesbians, the two men began spewing homophobic insults and McCullough proceeded to stab her. I believe that the Government's first duty is to defend its citizens, to defend them against the harms that come out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. By passing this legislation and changing current law, we can change hearts and minds as well.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052006-02-09

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. On June 8, 2005, in Brooklyn, NY, Dwan Prince a gay man, was savagely beaten by three men who screamed anti-gay slurs during the assault. The attack took place outside Prince's apartment building in the Brownsville section of Brooklyn. Prince was immediately rushed to the hospital after the attack where he remained for close to a week. I believe that the government's first duty is to defend its citizens, to defend them against the harms that come out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052006-02-08

Mr. SMITH

Mr. SMITH. Mr. President, today, I speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. On January 11, 2006 in Stuart, FL, two men allegedly beat and robbed John Sprunger, a mentally handicapped man for $150. Earl Shanks called his friend Raymond Lee Dawson to the home of the victim, after trying to get Sprunger to give him money. When Dawson entered the home, he pistol-whipped Sprunger, and, assisted by Shanks, got his wallet before both men left the trailer. I believe that the Government's first duty is to defend its citizens, to defend them against the harms that come out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052006-02-07

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. In February, 2004 in Durham, NC, Sean Ethan Owen, a 23-year-old gay man, was shot to death. According to police, three men wanted to steal a car and targeted Owen on a gay chat line. They then coaxed Owen to meet them for a date, then beat him, shot him, and threw him into the Eno River. Matthew Lawrence Taylor, Shelton Deangelo Epps, and Derrick Arness Maiden beat their victim before attempting to rob him of anything. According to pathologists, Owen probably died relatively slowly by drowning in the river. I believe that the Government's first duty is to defend its citizens, to defend them against the harms that come out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052006-02-02

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress, I have come to the floor to highlight a separate hate crime that has occurred in our country. On February 1, 2006, in New Bedford, MA, a man walked into Puzzles Lounge and asked someone at the bar if it was a gay bar. The man then opened fire with a handgun, wounding at least three people. Two of the victims were flown to Boston hospitals for treatment, while the third person was taken to St. Luke's hospital in New Bedford. I believe that the Government's first duty is to defend its citizens, to defend them against the harms that come out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052006-02-01

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. James Oliver Bailey was an 80-year-old gay man. On November 26, 2005, he was beaten to death with a 2 by 4 by Chris Nieves. According to reports, Mr. Nieves attacked Mr. Bailey solely because of sexual advances perpetrated by Bailey. I believe that the Government's first duty is to defend its citizens, to defend them against the harms that come out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052006-01-30

Mr SMITH

Mr SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. Jason Gage is a 29 year old gay man. On March 12, 2005, he was beaten and stabbed with a piece of glass at his Waterloo, IA, apartment. According to reports, the attacker later told his girlfriend that he assaulted Gage after he made sexual advances toward him. I believe that the Government's first duty is to defend its citizens, to defend them against the harms that come out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052006-01-25

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. On October 4, 2002, Gwen Araujo was killed by three men in Hayward, CA. Araujo was beaten up, tied, and then strangled. The apparent motivation for this crime was that Araujo was a transgendered teen. I believe that the Government's first duty is to defend its citizens, to defend them against the harms that are born out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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TOURETTE SYNDROME OUTREACH AND RESEARCH2006-01-18

Mr. SMITH

Mr. SMITH. Mr. President, I applaud Congress for including $1.8 million for Tourette Syndrome research in H.R. 3010, the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act of 2006. Tourette Syndrome is an inherited neurobiological disorder that manifests itself in rapid, repeated, and involuntary movements and sounds. The disorder affects approximately 200,000 adults and children across America. While there is no cure for Tourette Syndrome, some individuals benefit from education and other clinical treatment. To further develop educational outreach and research programs, Congress established the Tourette Syndrome Education and Research Program within the Centers for Disease Control and Prevention in 2000. Today, this program provides education about Tourette Syndrome for the public, physicians, allied healthcare workers and teachers. Additionally, the program's intensive training initiatives aim to increase recognition and diagnosis of Tourette Syndrome and to decrease the associated stigma. Over the past 2 years, the Tourette Syndrome Association, the only national nonprofit membership organization dedicated to finding the cause, finding a cure, and controlling the effects of Tourette Syndrome, has acted in partnership with the CDC to expand educational outreach. In its first year working with the CDC, the Tourette Syndrome Association offered 25 expert medical education programs, as well as five major education allied professional programs. In 2006, the association plans to expand upon these efforts and to offer training for neurologists in both English and Spanish. Mr. President, I encourage the CDC to continue its partnership with the Tourette Syndrome Association as the agency plans its research and education strategy for fiscal year 2006. By building and expanding on past collaborative efforts, the CDC and the Tourette Syndrome Association can bring hope to families affected by the disorder.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052005-12-20

Mr. SMITH

Mr. SMITH. Mr. President, I speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. On Aug. 17, 2001 in Reno, NV, police and the F.B.I. arrested Adam Ezerksi for the murders of several gay men in Florida and San Francisco, CA. Ezerksi, a teenager, was suspected of being a serial killer of gay men. He confessed to the murder of Anthony Martilotto, a gay man in Weston, FL. who was found dead in a Fort Lauderdale hotel room. Police have linked Ezerksi to another murder of a gay man in Florida. Ezerksi was discovered while the police and the F.B.I. were pursuing another serial killer of gay men in the San Francisco area. Our Government's first duty is to defend its citizens, in all circumstances, from threats to them at home. The Local Law Enforcement Enhancement Act is a major step forward in achieving that goal. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

View in Record
LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052005-12-19

Mr. SMITH

Mr. SMITH. Mr. President, I speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. Thomas Stockwell is a 21-year-old gay man. On February 25, 2005, he was walking near his home on the Chapel Hill Campus of the University of North Carolina. For no other reason than being gay, Stockwell was attacked and beaten by a group of six men. Reports account that the group of men made sexually derogatory comments while they repeatedly punched Stockwell in the face eventually breaking his nose. The Government's first duty is to defend its citizens, to defend them against the harms that come out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. By passing this legislation and changing current law, we can change hearts and minds as well.

View in Record
LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052005-12-16

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. On January 30, 1999, a 23-year-old disabled man was lured into an apartment in Keansburg, NJ. He was than subjected to three hours of torture at the hands of nine men and women. According to police, the abusers knew the man from their neighborhood, and ridiculed him constantly because of his disability. I believe that the Government's first duty is to defend its citizens, to defend them against the harms that come out of hate. The Local Law Enforcement Enhancement Act is a symbol that can become substance. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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Introductory Statement on S. 21342005-12-16

Mr. SMITH

Mr. SMITH. Mr. President, I rise today with Senators Kohl and DeWine to introduce the Manufacturing Technology Competitiveness Act of 2005. The manufacturing sector is a critical component of our economy and an engine of job creation for millions of Americans. Investment and continued growth in this industry is vital in order to strengthen manufacturing in the United States and increase our global competitiveness. Through a number of measures, my legislation is aimed at further improving productivity, advancing technology and increasing the competitiveness of the U.S. manufacturing industry. My bill authorizes funding through fiscal year 2008 for the Manufacturing Extension Partnership (MEP) and the National Institute of Standards and Technology (NIST). MEP is a nationwide network with centers in all 50 states that provide assistance to help small- and medium-sized manufacturers succeed by providing expertise and services customized to meet their critical needs. Small and medium sized manufacturers in my home State of Oregon have benefited from the efforts of the Oregon MEP resulting in increased jobs, investment and overall productivity. In 2004, the Oregon MEP helped manufacturers generate new or retain sales of $6,835,400 and a save costs of $18,736,000. MEP's assistance has yielded similar success for countless manufacturers in states across the country. In addition to authorizing funding for MEP, this bill will amend partnership to include a mechanism for review and re-competition of MEP Centers and establish an additional competitive grant program from which these centers can obtain supplemental funding for manufacturing- related projects. The National Institute of Standards and Technology with its expertise in technology, measurement and standards helps U.S. industry manufacture leading products and deliver high quality services. NIST has aided U.S. companies in competing in domestic and foreign markets through technology-based innovations in areas such as biotechnology, information technology and advanced manufacturing. NIST's capabilities will allow them to make further valuable contributions with emerging technologies in the future. My bill establishes programs aimed at enhancing research and advancements in the manufacturing industry including a fellowship program and a manufacturing research pilot program, which involves cost-sharing collaborations aimed at developing new processes and materials to improve manufacturing performance and productivity. The Advanced Technology Program (ATP) which supports research and development of high-risk, cutting edge technologies is authorized funding in this legislation. ATP partners with private sector entities to invest in early stage, innovative technologies that enable U.S. companies to develop next generation products and services that improve the quality of life for all of us. These public-private partnerships lead to innovations that otherwise could not be developed by a single entity. I urge my colleagues to support the Manufacturing Technology Competitiveness Act of 2005 and ask unanimous consent that the text of the bill be printed in the Record.

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STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS2005-12-16

Mr. SMITH

Mr. SMITH. Mr. President, I rise today with Senators Kohl and DeWine to introduce the Manufacturing Technology Competitiveness Act of 2005. The manufacturing sector is a critical component of our economy and an engine of job creation for millions of Americans. Investment and continued growth in this industry is vital in order to strengthen manufacturing in the United States and increase our global competitiveness. Through a number of measures, my legislation is aimed at further improving productivity, advancing technology and increasing the competitiveness of the U.S. manufacturing industry. My bill authorizes funding through fiscal year 2008 for the Manufacturing Extension Partnership (MEP) and the National Institute of Standards and Technology (NIST). MEP is a nationwide network with centers in all 50 states that provide assistance to help small- and medium-sized manufacturers succeed by providing expertise and services customized to meet their critical needs. Small and medium sized manufacturers in my home State of Oregon have benefited from the efforts of the Oregon MEP resulting in increased jobs, investment and overall productivity. In 2004, the Oregon MEP helped manufacturers generate new or retain sales of $6,835,400 and a save costs of $18,736,000. MEP's assistance has yielded similar success for countless manufacturers in states across the country. In addition to authorizing funding for MEP, this bill will amend partnership to include a mechanism for review and re-competition of MEP Centers and establish an additional competitive grant program from which these centers can obtain supplemental funding for manufacturing- related projects. The National Institute of Standards and Technology with its expertise in technology, measurement and standards helps U.S. industry manufacture leading products and deliver high quality services. NIST has aided U.S. companies in competing in domestic and foreign markets through technology-based innovations in areas such as biotechnology, information technology and advanced manufacturing. NIST's capabilities will allow them to make further valuable contributions with emerging technologies in the future. My bill establishes programs aimed at enhancing research and advancements in the manufacturing industry including a fellowship program and a manufacturing research pilot program, which involves cost-sharing collaborations aimed at developing new processes and materials to improve manufacturing performance and productivity. The Advanced Technology Program (ATP) which supports research and development of high-risk, cutting edge technologies is authorized funding in this legislation. ATP partners with private sector entities to invest in early stage, innovative technologies that enable U.S. companies to develop next generation products and services that improve the quality of life for all of us. These public-private partnerships lead to innovations that otherwise could not be developed by a single entity. I urge my colleagues to support the Manufacturing Technology Competitiveness Act of 2005 and ask unanimous consent that the text of the bill be printed in the Record.

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ANTI-SEMITIC STATEMNTS BY THE PRESIDENT OF IRAN2005-12-15

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to register my outrage against a series of vehemently anti-Semitic comments made by Iranian President Mahmoud Ahmadinejad. These remarks, all of them vile and baseless, should be condemned by the Senate. Let me describe some of these remarks for the Record. At a conference in Tehran on October 26, President Ahmadinejad said, ``Israel must be wiped off the map . . . The Islamic world will not let its historic enemy live in its heartland.'' Then, on December 8, he continued his assault, saying ``Some European countries insist on saying that Hitler killed millions of innocent Jews in furnaces . . . Although we don't accept this claim . . . If the Europeans are honest they should give some of their provinces in Europe--like in Germany, Austria or other countries--to the Zionists and the Zionists can establish their state in Europe.'' And, just yesterday, President Ahmadinejad claimed that ``They have fabricated a legend under the name `Massacre of the Jews', and they hold it higher than God himself, religion itself and the prophets themselves'' Mr. President, I do not even know where to begin. Insidious rhetoric such as this is designed to do nothing other than stir hatred and incite hostility. I have walked the grounds at Auschwitz. I have seen the crematoria. To claim that one of the greatest tragedies in the history of humanity is merely a fabrication to advance a political agenda is simply beyond the pale. But what is worse is that these comments are not isolated. They are a part of persistent, state-sponsored anti-Semitism that is now commonplace in the administration of President Ahmadinejad. On the eve of the elections in Iraq, one of the greatest democratic milestones in the history of the modern Middle East, I hope that we can work to move past this gross intolerance on the part of the Iranian President.

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Introductory Statement on S. 21002005-12-14

Mr. SMITH

Mr. SMITH. Mr. President, our economy has changed dramatically in recent years as a result of the development of new technologies and industries. However, we have not updated our tax depreciation system to reflect these advancements. In fact, the recovery periods used to calculate depreciation allowances have not been adjusted since 1986-- and in some cases not since 1962. For example, a personal computer has a depreciable life of 5 years even though its economic life is only 2 to 3 years. Today, I am introducing legislation that will respond to these changes by modernizing and simplifying the tax depreciation rules. Senator Kerry has joined me in introducing the Tax Depreciation, Modernization and Simplification Act of 2005, which will encourage capital investment and make it easier for companies to comply with the tax law. This legislation will allow the Treasury Department, in consultation with Congress, to modify and create new class lives for capital assets. Any new classification created by the Treasury Department must reflect the anticipated useful life and decline in value over time of the asset. In addition, it should take into account when the asset is technologically or functionally obsolete for its original purpose. With this new regulatory authority, Treasury will be able to develop class lives that are more in line with assets' economic lives. Another provision in this legislation deals with the mid-quarter convention. The mid-quarter convention is one of the placed-in-service conventions that directs when depreciation for an asset begins or ends. The mid-quarter convention, however, creates significant complexity. Taxpayers must wait until after the tax year ends to determine whether to use the half-year or mid-quarter convention. Therefore, consistent with a Joint Committee on Taxation recommendation, the bill eliminates the mid-quarter convention for simplification purposes. Small businesses are the heart of our economy. We, in Congress, should do everything we can to ease the administrative burdens for small businesses. That is why we should make small business expensing permanent. These rules permit small businesses to expense immediately up to $100,000 of the cost of property each year. This proposal will maintain this important simplification which is set to expire at the end of 2007. Finally, this legislation will allow for mass asset accounting. Currently, companies must generally calculate depreciation on an item- by-item basis. For example, if a company has 200 desks or 200 computers, they must account for and depreciate each item separately. This can be a challenge and an administrative burden for companies-- especially with small items, like chairs and telephones. Therefore, the bill will permit all companies to elect to use mass asset accounting for property that costs less than $10,000. The bipartisan Tax Depreciation, Modernization and Simplification Act of 2005 will make much needed changes to the tax depreciation system. I look forward to working with my colleagues to enact these important reforms and I ask unanimous consent that the text of the bill be printed in the record.

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STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS2005-12-14

Mr. SMITH

Mr. SMITH. Mr. President, our economy has changed dramatically in recent years as a result of the development of new technologies and industries. However, we have not updated our tax depreciation system to reflect these advancements. In fact, the recovery periods used to calculate depreciation allowances have not been adjusted since 1986-- and in some cases not since 1962. For example, a personal computer has a depreciable life of 5 years even though its economic life is only 2 to 3 years. Today, I am introducing legislation that will respond to these changes by modernizing and simplifying the tax depreciation rules. Senator Kerry has joined me in introducing the Tax Depreciation, Modernization and Simplification Act of 2005, which will encourage capital investment and make it easier for companies to comply with the tax law. This legislation will allow the Treasury Department, in consultation with Congress, to modify and create new class lives for capital assets. Any new classification created by the Treasury Department must reflect the anticipated useful life and decline in value over time of the asset. In addition, it should take into account when the asset is technologically or functionally obsolete for its original purpose. With this new regulatory authority, Treasury will be able to develop class lives that are more in line with assets' economic lives. Another provision in this legislation deals with the mid-quarter convention. The mid-quarter convention is one of the placed-in-service conventions that directs when depreciation for an asset begins or ends. The mid-quarter convention, however, creates significant complexity. Taxpayers must wait until after the tax year ends to determine whether to use the half-year or mid-quarter convention. Therefore, consistent with a Joint Committee on Taxation recommendation, the bill eliminates the mid-quarter convention for simplification purposes. Small businesses are the heart of our economy. We, in Congress, should do everything we can to ease the administrative burdens for small businesses. That is why we should make small business expensing permanent. These rules permit small businesses to expense immediately up to $100,000 of the cost of property each year. This proposal will maintain this important simplification which is set to expire at the end of 2007. Finally, this legislation will allow for mass asset accounting. Currently, companies must generally calculate depreciation on an item- by-item basis. For example, if a company has 200 desks or 200 computers, they must account for and depreciate each item separately. This can be a challenge and an administrative burden for companies-- especially with small items, like chairs and telephones. Therefore, the bill will permit all companies to elect to use mass asset accounting for property that costs less than $10,000. The bipartisan Tax Depreciation, Modernization and Simplification Act of 2005 will make much needed changes to the tax depreciation system. I look forward to working with my colleagues to enact these important reforms and I ask unanimous consent that the text of the bill be printed in the record.

View in Record
LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052005-11-17

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. On October 22, 1998, in Madison, WI, Johnny L. Ellis attacked a man in what police say was a hate motivated crime. The victim, a man dressed in woman's clothing, was hit over the head with a full 40-ounce bottle of malt liquor, causing the bottle to break. Mr. Ellis then stabbed the victim in the stomach with the broken bottle, causing a wound that required 55 stitches. Throughout the ordeal Mr. Ellis referred to the victim as a ``he-she.'' I believe that our Government's first duty is to defend its citizens, in all circumstances, from threats to them at home. The Local Law Enforcement Enhancement Act is a major step forward in achieving that goal. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

View in Record
LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052005-11-16

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. On September 3, 2003 in Bridgeport, CT, George Hamilton hosted an afternoon picnic at his home. During the picnic, Hamilton and another guest discovered that one of the other men at the event was gay. They attacked and beat the gay man, causing injuries to his face and ribs. According to sources, throughout the attack the men shouted anti-gay slurs. I believe that our Government's first duty is to defend its citizens, in all circumstances, from threats to them at home. The Local Law Enforcement Enhancement Act is a major step forward in achieving that goal. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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PENSION SECURITY AND TRANSPARENCY ACT OF 20052005-11-16

Mr. SMITH

Mr. SMITH. Mr. President, I would like to commend Chairman Grassley and Senator Baucus on their leadership in passing the Pension Security and Transparency Act of 2005. It accomplishes a great deal in reinforcing the security and financial viability of the defined benefit pension system. Americans have worked very hard to earn their pension benefits, and this bill does a lot to ensure that their retirements will be secure. A number of important reforms will also improve the defined contribution system. In particular, I am proud that a number of these defined contribution reforms were taken from the retirement package that Senator Conrad and I introduced earlier this year. S. 1783 included a key piece of our legislation promoting automatic enrollment in 401(k) plans. Automatic enrollment has been shown to increase participation rates in these retirement plans significantly-- especially among low and moderate income individuals. S. 1783 also clarifies the fiduciary rules with respect to defined contribution plans and annuities. Today, very few employers offer annuity distribution options in their defined contribution plans partly due to confusion surrounding the appropriate fiduciary standard. I believe we need to provide retirees with the option to turn a portion of a lump sum into a guaranteed stream of income so that we can ensure they do not outlive their savings as they enter the increasingly long retirement phase of their lives. On this front, I believe that there is much more we can do to encourage individuals to provide themselves with a guaranteed stream of income for life by providing tax incentives for annuitization. In particular, we need to provide incentives for retirees without employer provided retirement plans to save. Because many workers benefited from employer provided retirement plans, they may have little saved for retirement. Aside from Social Security, almost one-half of all Americans have only their personal savings to fall back on in retirement. Therefore, I believe we must offer additional encouragement for these retirees to choose retirement income that is guaranteed to last as long as they live, and will not decrease based on their investment results. I look forward to working with my colleagues to ensure that all Americans have a secure retirement.

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Introductory Statement on S. 20102005-11-15

Mr. SMITH

Mr. SMITH. Mr. President, I rise in support of the Elder Justice Act. My job as a Senator is to help protect and defend the freedoms of all Americans. As the Chairman of the Senate Aging Committee it is an expressed duty of mine to focus on one of our more vulnerable populations, older Americans. All too often we concentrate our efforts to stop crime on crimes that are reported or easy to identify. However, crimes against the elderly are often never reported or identified. Many older Americans find themselves reliant on a caregiver or close one who is taking advantage of them physically or monetarily and have no means to take action against this individual. This scary and sad scenario happens more often then we would like to admit. According to the best available estimates, between 1 and 2 million Americans age 65 or older have been injured, exploited, or otherwise mistreated by someone on whom they depended for care or protection. Too many older Americans suffer from the various forms of abuse and the legislation we are introducing today will take very important steps to stop the long ignored problem of elder abuse. The Elder Justice Act prevents and treats elder abuse by: Improving prevention and intervention through funding projects to make older Americans safer in their homes, facilities, and neighborhoods. The bill specifically enhances long-term care staffing. Creating forensic centers and targeting funding to develop expertise in the detection of signs of elder abuse. Targeting funding to efforts to better find ways to mitigate the consequences of elder mistreatment. Enhancing collaboration by supporting coordination between federal and local entities including consumer advocates, long-term care facilities and most importantly families. My home state of Oregon has been a leader in many of these efforts. One program, the Elder Safe program IN Washington County, helps victims aged 65 and older after a crime is reported to police and continues to help them through the criminal justice system. Based at the Sheriff's Office, Elder Safe collaborates with the District Attorney's Office and the Department of Aging and Veterans' Services and all city police department to coordinate services to help seniors read legal documents or travel to the courthouse. Assistance from the Elder Safe program is tailored to the unique circumstance of each victim and may include personal support, court advocacy, or help filling out forms. It is important that we support programs, like the Elder Safe program, nationally. The Elder Justice Act will be a huge boost to our efforts. I urge my colleagues on both sides of the aisle to support this important bill.

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LOCAL LAW ENFORCEMENT ENHANCEMENT ACT OF 20052005-11-15

Mr. SMITH

Mr. SMITH. Mr. President, I rise today to speak about the need for hate crimes legislation. Each Congress, Senator Kennedy and I introduce hate crimes legislation that would add new categories to current hate crimes law, sending a signal that violence of any kind is unacceptable in our society. Likewise, each Congress I have come to the floor to highlight a separate hate crime that has occurred in our country. On January, 25, 2000 in New York City, NY, Melissa Hart had just left a local hotel when eight men threw her to the ground and attacked her. One of the assailants held Ms. Hart by her throat and beat her head against the sidewalk, while the other assailants beat her with their fists. The attackers stripped her of her coat, and stole her cell phone and approximately $350 from her purse. According to police, the motivation for the attack was that Ms. Hart was a transgender person. I believe that our Government's first duty is to defend its citizens, in all circumstances, from threats to them at home. The Local Law Enforcement Enhancement Act is a major step forward in achieving that goal. I believe that by passing this legislation and changing current law, we can change hearts and minds as well.

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STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS2005-11-15

Mr. SMITH

Mr. SMITH. Mr. President, I rise in support of the Elder Justice Act. My job as a Senator is to help protect and defend the freedoms of all Americans. As the Chairman of the Senate Aging Committee it is an expressed duty of mine to focus on one of our more vulnerable populations, older Americans. All too often we concentrate our efforts to stop crime on crimes that are reported or easy to identify. However, crimes against the elderly are often never reported or identified. Many older Americans find themselves reliant on a caregiver or close one who is taking advantage of them physically or monetarily and have no means to take action against this individual. This scary and sad scenario happens more often then we would like to admit. According to the best available estimates, between 1 and 2 million Americans age 65 or older have been injured, exploited, or otherwise mistreated by someone on whom they depended for care or protection. Too many older Americans suffer from the various forms of abuse and the legislation we are introducing today will take very important steps to stop the long ignored problem of elder abuse. The Elder Justice Act prevents and treats elder abuse by: Improving prevention and intervention through funding projects to make older Americans safer in their homes, facilities, and neighborhoods. The bill specifically enhances long-term care staffing. Creating forensic centers and targeting funding to develop expertise in the detection of signs of elder abuse. Targeting funding to efforts to better find ways to mitigate the consequences of elder mistreatment. Enhancing collaboration by supporting coordination between federal and local entities including consumer advocates, long-term care facilities and most importantly families. My home state of Oregon has been a leader in many of these efforts. One program, the Elder Safe program IN Washington County, helps victims aged 65 and older after a crime is reported to police and continues to help them through the criminal justice system. Based at the Sheriff's Office, Elder Safe collaborates with the District Attorney's Office and the Department of Aging and Veterans' Services and all city police department to coordinate services to help seniors read legal documents or travel to the courthouse. Assistance from the Elder Safe program is tailored to the unique circumstance of each victim and may include personal support, court advocacy, or help filling out forms. It is important that we support programs, like the Elder Safe program, nationally. The Elder Justice Act will be a huge boost to our efforts. I urge my colleagues on both sides of the aisle to support this important bill.

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