John Warner

Mr. WARNER

Mr. WARNER. Will the Senator yield for a question?

Mr. WARNER. Mr. President, we yield on that. I commend my distinguished colleague from Maine.

Mr. WARNER. I ask unanimous consent that we may have a minute and a half so our colleague from Maine can wrap up.

Mr. WARNER. I thank my colleague for his very courteous reply.

Mr. WARNER. I have served for many years with the distinguished Senator from Montana on the Environment and Public Works Committee and other avenues in the Senate. I know him well and the strength of his voice. But as he addressed the Senate tonight, I see pain in his heart. When he said there is no policy, I refer the Senator--of course, I realize he doesn't know every provision in the Federal Tax Code; this is awesome; I wish we had some provisions in here to simplify this--to page 47, section 62. The subsection is (a), which covers adjusted gross income defined, and I read (b), certain expenses of performing artists. The deductions allowed by section 162, which consist of expenses paid or incurred by qualified performing artists in connection with the performances by him--and I presume ``her'' although it is not written-- of services in the performing arts as an employee. There it is. There is tax policy. My distinguished colleague said there is no policy. Here is the policy, given to artists. Somehow, having some modest familiarity with performing artists, I take note that their salaries are somewhat larger than those who are down at the very foundation of our Nation, educating our young people.

Mr. WARNER

Mr. WARNER. Mr. President, it is with great pleasure that I rise today to pay tribute to the accomplishments of Stonewall Jackson High School, in Manassas, VA. Stonewall Jackson has been named Time magazine's High School of the Year and is featured in the May 21, 2001 issue. Time's Schools of the Year were judged on their approaches to the most pressing challenges in education; educating children of the poor; consolidating schools in rural areas; making effective use of technology in teaching; and getting parents and communities involved in the education of their children. I firmly believe that strong parental involvement is a cornerstone for academic success--for it is parents who know the special needs of their own children. Steve Constantino, principal of Stonewall Jackson, believes this also. To increase parental involvement at the high school, Mr. Constantino and his staff planned to put resources in the hands of those who know best how to improve the education of their children, parents. He first removed the counter in the main office to welcome parents and make them feel more comfortable. But Mr. Constantino and the faculty went a step further by putting in place a program called ParentLink. Through a website and voicemail system, parents can receive up-to-date information regarding their child's grades, homework, attendance, and even the details about what was being taught that day in the classroom. Bridging the communication gap between parents, students, and staff extends beyond ParentLink to the community. Stonewall Jackson accommodates working parents' schedules by holding Saturday morning events and by encouraging parents to make evening use of the school's resources on college and career options. While increasing parental involvement in education, Stonewall Jackson has also vigorously challenged its students through the International Baccalaureate Diploma program, a rigorous academic program based on international perspectives, an enriched curriculum, community involvement, and written and oral communication skills. An I.B. degree is often regarded as superior to the completion of advanced placement courses, and about 45 percent of the student body at Stonewall Jackson are enrolled in I.B. courses, with 86 percent scoring four or better on a five-point scale. Over the period of 1995-1999, SAT scores at Stonewall Jackson have risen 61 points; the school has reduced the disparity between minority and non-minority scores by 18 percent; the dropout rate has decreased from 11 percent to 3 percent; and parent satisfaction has risen from 34 percent in 1995 to 59 percent in 1999. I also would like to take this opportunity to personally congratulate Mr. Constantino on being named Prince William County Public School's ``Principal of the Year'' for 2001, as well as receiving The Washington Post's ``Distinguished Educational Leadership Award.'' I also want to extend the highest commendation and congratulations to the teachers, faculty, and parents of Stonewall Jackson High School for their outstanding performance in educating our children and preparing them to thrive in the 21st Century. And last, but certainly not least, to the students of Stonewall Jackson; I salute you on the floor of the United States Senate, because without you, none of this would be possible. As we all know, today's youth are tomorrow's leaders, and schools such as Stonewall Jackson are paving the way to a prepared and intelligent generation. Stonewall Jackson High School is an inspiration to everyone in the community of Manassas, the Commonwealth of Virginia, and the United States of America, and should take great pride in the honor this recognition represents.

Mr. WARNER

Mr. WARNER. Mr. President, just last week, on May 8, 2001, the Senate overwhelmingly passed an amendment that I offered to the education bill currently on the floor. This amendment, which passed by a vote of 95-3, stated: The Senate should pass legislation providing elementary and secondary level educators with additional tax relief in recognition of the many out of pocket, unreimbursed expenses educators incur to improve the education of our Nation's students. At that time, both Senator Collins and I were pursuing the same goal, obtaining much needed tax relief for our teachers. However, despite sharing the same goal, we each had our own bill and each had our own approach towards achieving this shared goal. Senator Collins has truly been a leader on this issue. I commend her for her work in highlighting this issue and for her tireless efforts to improve education in this country. I am so glad that Senator Collins and I had the opportunity to sit down and discuss teacher tax relief legislation in greater detail. As a result of these discussions, we have joined forces and agreed on an approach to achieve our shared goal. Today, I am honored to be joining Senator Collins in introducing the Teacher Tax Relief Act. This Collins/Warner bill is cosponsored by Senators Landrieu, Cochran, and Allen. We will be offering this bill as an amendment to the tax reconciliation bill that will be on the Senate floor tomorrow. The Collins/Warner Teacher Tax Relief Act has two components. First, the legislation provides a $250 tax credit to teachers for classroom supplies. This credit recognizes that our teachers dip into their own pocket in significant amounts to bring supplies into the classroom to better the education of our children. Second, this legislation provides a $500 above the line deduction for professional development costs that teachers incur. This deduction will particularly help low-income school districts that typically do not have the finances to pay for professional development costs for their teaches. Our teachers in this country are overworked, underpaid, and all too often, under-appreciated. In addition, they spend significant money out of their own pocket to better the education of our children. These out of pocket costs place lasting financial burdens on our teachers. This is one reason our teachers are leaving the profession. Little wonder that our country is in the midst of a teacher shortage. While the primary responsibility rests with the states, I believe the Federal Government can and should play a role in helping to alleviate the nation's teaching shortage. On a Federal level, we can encourage individuals to enter the teaching profession and remain in the teaching profession by providing tax relief to teachers for the costs that they incur as part of the profession. This incentive will help financially strapped urban and rural school systems as they recruit new teachers and struggle to keep those teachers that are currently in the system. Our teachers have made a personal commitment to educate the next generation and to strengthen America. While many people spend their lives building careers, our teachers spend their careers building lives. The Teacher Tax Relief Act goes a long way towards providing our teachers with the recognition they deserve by providing teachers with important and much needed tax relief. It is important to note that providing a specific profession with tax relief is not without precedent. Title 26, United States Code, Section 62(a) allows an above the line deduction to performing artists in connection with their performances. I believe teachers in this country deserve similar treatment under the tax code. I look forward to a vote on the teacher Tax Relief Act in the next few days.

Mr. WARNER

Mr. WARNER. Mr. President, just last week, on May 8, 2001, the Senate overwhelmingly passed an amendment that I offered to the education bill currently on the floor. This amendment, which passed by a vote of 95-3, stated: The Senate should pass legislation providing elementary and secondary level educators with additional tax relief in recognition of the many out of pocket, unreimbursed expenses educators incur to improve the education of our Nation's students. At that time, both Senator Collins and I were pursuing the same goal, obtaining much needed tax relief for our teachers. However, despite sharing the same goal, we each had our own bill and each had our own approach towards achieving this shared goal. Senator Collins has truly been a leader on this issue. I commend her for her work in highlighting this issue and for her tireless efforts to improve education in this country. I am so glad that Senator Collins and I had the opportunity to sit down and discuss teacher tax relief legislation in greater detail. As a result of these discussions, we have joined forces and agreed on an approach to achieve our shared goal. Today, I am honored to be joining Senator Collins in introducing the Teacher Tax Relief Act. This Collins/Warner bill is cosponsored by Senators Landrieu, Cochran, and Allen. We will be offering this bill as an amendment to the tax reconciliation bill that will be on the Senate floor tomorrow. The Collins/Warner Teacher Tax Relief Act has two components. First, the legislation provides a $250 tax credit to teachers for classroom supplies. This credit recognizes that our teachers dip into their own pocket in significant amounts to bring supplies into the classroom to better the education of our children. Second, this legislation provides a $500 above the line deduction for professional development costs that teachers incur. This deduction will particularly help low-income school districts that typically do not have the finances to pay for professional development costs for their teaches. Our teachers in this country are overworked, underpaid, and all too often, under-appreciated. In addition, they spend significant money out of their own pocket to better the education of our children. These out of pocket costs place lasting financial burdens on our teachers. This is one reason our teachers are leaving the profession. Little wonder that our country is in the midst of a teacher shortage. While the primary responsibility rests with the states, I believe the Federal Government can and should play a role in helping to alleviate the nation's teaching shortage. On a Federal level, we can encourage individuals to enter the teaching profession and remain in the teaching profession by providing tax relief to teachers for the costs that they incur as part of the profession. This incentive will help financially strapped urban and rural school systems as they recruit new teachers and struggle to keep those teachers that are currently in the system. Our teachers have made a personal commitment to educate the next generation and to strengthen America. While many people spend their lives building careers, our teachers spend their careers building lives. The Teacher Tax Relief Act goes a long way towards providing our teachers with the recognition they deserve by providing teachers with important and much needed tax relief. It is important to note that providing a specific profession with tax relief is not without precedent. Title 26, United States Code, Section 62(a) allows an above the line deduction to performing artists in connection with their performances. I believe teachers in this country deserve similar treatment under the tax code. I look forward to a vote on the teacher Tax Relief Act in the next few days.

Mr. WARNER

Mr. WARNER. Mr. President, I rise today to say thank you to the over 3,000,000 teachers in this Nation for all of the hard work and personal sacrifices they make to educate our youth. For this reason, I introduce a resolution designating the week of May 6 through 12, 2001, as ``Teacher Appreciation Week'' and designating Tuesday, May 8, 2001 as ``National Teacher Day.'' All of us know that individuals do not pursue a career in the teaching profession for the money. People go into the teaching profession for grander reasons--to educate our youth, to make a lasting influence. While many people spend their lives building careers, our teachers spend their careers building lives. Simply put, to teach is to touch a life forever. How true that is. I venture to say that every one of us can remember at least one teacher and the special influence he or she had on our lives. By educating today's youth, our teacher's are preparing tomorrow's leaders. This week in the Senate, we are considering legislation to reauthorize the Elementary and Secondary Education Act. How appropriate it is that during this debate Teacher Appreciation Week and National Teacher Day are upon us. The education legislation before us this week is based on the principle that our education system must ensure that no child is left behind. As we move towards education reforms to achieve this goal, we must keep in mind the other component in our education system--the teachers. If we forget our teachers in this debate, our children will be left behind. Quality, caring teachers, along with quality, caring parents, play the predominant roles in ensuring that no child is left behind. I urge my colleagues to join me in recognizing our Nation's teachers by passing this resolution designating the week of May 6 through 12, 2001, as ``Teacher Appreciation Week, and Tuesday, May 8, 2001, as ``National Teacher Day.''

Mr. WARNER

Mr. WARNER. I thank the chairman. Mr. President, I rise today in support of our Nation's teachers and to say thank you to the over 3,000,000 teachers in this Nation for all of the hard work and personal sacrifices they make to educate our youth. This week is ``Teacher Appreciation Week'' and today, May 8, 2001, is ``National Teacher Day.'' Today, I will be introducing a resolution in the Senate where the Senate will make the appropriate designations to honor our teachers with this appreciation week and day. This resolution already has as original cosponsors Senators Allen, Brownback, Cochran, Jeffords, Craig, Thurmond, Crapo, and Enzi. Mr. Coverdell, who unfortunately was taken from us some time ago, introduced a similar resolution in 1999. How appropriate it is that Teacher Appreciation Week and National Teacher day are upon us as we in the Senate are considering legislation to reauthorize the Elementary and Secondary Education Act. The legislation that is before us today, the Better Education for Students and Teachers Act--the ``BEST'' Act--is based on a principle put forth by President Bush entitled, ``No Child Left Behind.'' As we move towards education reforms to achieve the goal of ``Leaving No Child Behind,'' we must keep in mind the other component in our education system--the teachers. If we fail to accord equal recognition to our teachers in this debate, our children will be left behind. All of us know that individuals do not pursue a career in the teaching profession for the salary. People go into the teaching profession for different personal commitments--to educate the next generation, to strengthen America. While many people spend their lives building careers, our teachers spend their careers building lives. Simply put, to teach is to touch a life forever. How true that is. I venture to say that every one of us can remember at least one teacher and the special influence he or she had on our lives. Even though we are all well aware of the important role our teachers play, it goes without saying that our teachers are underpaid, overworked, and all too often, under-appreciated. In addition to these factors, our teachers also expend significant money out of their own pocket to better the education of our children. Most typically, our teachers are spending money out of their own pocket on three types of expenses: 1. Education expenses brought into the classroom--such as books, supplies, pens, paper, and computer equipment; 2. Professional development expenses--such as tuition, fees, books, and supplies associated with courses that help our teachers become even better instructors; and 3. Interest paid by the teacher for previously incurred higher education loans. These out of pocket costs place lasting financial burdens on our teachers. This is one reason our teachers are leaving the profession. Little wonder that our country is in the midst of a teacher shortage. Estimates are that 2.4 million new teachers will be needed by 2009 because of teacher attrition, teacher retirement and increased student enrollment. While the primary responsibility rests with the states, I believe the federal government can and should play a role in helping to alleviate the nation's teaching shortage. Here is an example of such help. On a federal level, we can encourage individuals to enter the teaching profession and remain in the teaching profession by reimbursing them for the costs that teachers voluntarily incur as part of the profession. This incentive will help financially strapped urban and rural school systems as they recruit new teachers and struggle to keep those teachers that are currently in the system. With these premises in mind, I introduced, ``The Teacher Tax Credit.'' This legislation creates a $1,000 tax credit for eligible teachers for qualified education expenses, qualified professional development expenses and interest paid by the teacher during the taxable year on any qualified education loan. I ask unanimous consent to have a copy of my tax bill printed in the Record.

Mr. WARNER. Mr. President, I ask unanimous consent that the recess be deferred for about 6 minutes so I can address the Senate.

Mr. WARNER. Mr. President, I thank the Chair and my colleagues for their indulgence. I was greatly taken by the distinguished manager of the bill, Chairman Jeffords, and his recognition of teachers. I have here the President's really wonderful message on education entitled ``No Child Left Behind.'' I am sure the chairman agrees with me, if we do not accord equal assistance to teachers, we cannot hope to achieve the goal that no child will be left behind.

Mr. WARNER. Mr. President, this legislation, S. 225, is cosponsored by Senators Mikulski, Allen, DeWine, Cochran, Harkin, and Ensign. The National Education Association also has endorsed this legislation. I am not introducing The Teacher Tax Credit Act as an amendment to the education bill before the Senate because, procedurally, it would stop this bill because of the ``blue slip'' taxation procedures in the House of Representatives. I do propose today a Sense of the Senate amendment on the importance of providing additional tax relief for our Nation's teachers. This amendment simply states that it is the Sense of the Senate that during the 107th Congress, the Senate should pass legislation providing elementary and secondary level educators with additional tax relief in recognition of the many out of pocket, unreimbursed expenses they incur to improve the education of our Nation's students. I note that President Bush agrees that teachers should receive tax relief to help defray the costs associated with classroom expense and professional development costs. The President's education blueprint to the Congress contained a specific reference on page 13. I will read it: Provide tax deductions for teachers: Teachers will be able to make tax deductions up to $400 to help defray the costs associated with out-of-pocket classroom expenses such as books, supplies, professional enrichment programs and other training. The concept is in the President's blueprint. Frankly, with all due respect to President Bush, I want to go a step further and make it stronger, not just a deduction you have to work with and hope you get the money back, but an absolute tax credit on that tax return to take right away off the bottom line. Frankly, I think the $400 falls a little short and I would like to see more. I also note that Senators Collins, Kyl, and Hatch have worked diligently on legislation providing tax relief to teachers. On National Teachers Day, and during Teacher Appreciation Week, I urge all my colleagues to support this important amendment that will put the Senate on record in support of tax relief legislation for our Nation's teachers. I thank the Chair and my chairman for allowing me to participate at this time in this debate. I send the amendment to the desk, a sense of the Senate, and I await comments from the Chair. Then I will ask for the yeas and nays.

Mr. WARNER. Mr. President, I send to the desk my amendment.

Mr. WARNER. At the appropriate time, subject to the leadership of the Senate and management, I ask for the yeas and nays on my amendment.

Mr. WARNER. I ask for the yeas and nays

Mr. WARNER. At the moment. Perhaps I could engage the attention of my two colleagues. I ask for the yeas and nays.

Mr. WARNER

Mr. WARNER. Mr. President, I see my colleague seeking recognition. I am in no hurry.

Mr. WARNER. Of course.

Mr. WARNER. Mr. President, reserving the right to object, could we make that 5 minutes so he and I can share the time?

Mr. WARNER. Mr. President, I found a technical deficiency in the manner in which the amendment is drawn. It is a very simple one. It does not change in any way the thrust of the amendment. I would like to send to the desk at this time a technical change to my amendment and ask that it be accepted.

Mr. WARNER. Mr. President, first, I wish to say that the thoughts I embrace in my amendment have been advanced in this Chamber by other colleagues over a number years. I particularly wish to recognize the Senator from Maine, Ms. Collins, and Senator Kyl, who have made similar efforts through the years. Therefore, I am very proud to have my name on this amendment. I assure you that there are many Senators, and, indeed, some on the other side, who have embraced this general concept that teachers need equal recognition to the emphasis that has been put thus far on the debate on students. My effort on this day, which is National Teachers Day--I think we have slowly worked through the system a resolution to that effect--is to recognize that many, many teachers across our Nation reach into their pockets and withdraw aftertax dollars and expend them for little things they observe in their daily teaching of students that are needed in the classroom. These teachers also have to constantly bring themselves up to speed on current events in education. Many of them have very burdensome financial commitments with student loans, and so forth. I think it is time the Congress recognize this profession. For so many years nursing and teaching were the two professions that were open to many, and now, fortunately, all the professions have been opened, and I hope equal opportunity is being given women in so many professions. There are now opportunities to leave teaching and seek higher pay in these particular positions. This is an amendment which simply says it is the sense of this institution that in the course of our deliberation on the various tax proposals that have come from the House and which are now beginning in the Senate Finance Committee--of which my distinguished colleague, the chairman is a member--that it would at some point take into consideration this type of legislation. I have requested $1,000, which is a pretty substantial sum. My hope is that we can get the maximum. But I thought we would try at that particular level. I have discussed this with my colleague, the distinguished manager. I know he has a few views. I would be happy to yield for his questions and make it technically feasible for him to take the floor.

Mr. WARNER. Mr. President, I presume the Senator supports Senators voting for this measure?

Mr. WARNER. Mr. President, with that, I yield the floor. Mr. President, the yeas and nays have been ordered, am I not correct?

Mr. WARNER. I thank the Chair.