Jerry Weller

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to pay tribute to a fine group of young people from the Eleventh Congressional District who are members of the Future Farmers of America in Manteno, Illinois. During the 70th National FFA Convention in Kansas City, the young men and women from the Manteno FFA chapter received special recognition in the FFA's National Chapter Award Program. The Manteno chapter was one of over 450 chapters from around the nation that was recognized for their achievements in developing their chapters program of activities. Among these activities are citizenship, community awareness and personal leadership development programs that give students a chance to work with community leaders and local organizations. As you know Mr. Speaker, the FFA has over 7,500 local chapters across the United States and its territories serving close to a half million students. The FFA's mission is to help shape the lives of students by developing their leadership qualities, personal growth, and helping them prepare for successful careers in agriculture through education and practical activities. The Manteno FFA members strive to meet this mission, and their hard work and community efforts have been rewarded. During a time when we hear about everything that is wrong with America's youth Mr. Speaker, it is important that we honor our kids who are doing things rights. I'm proud to have the young men and women of the Manteno FFA in my district, and I ask my colleagues in the House to join me in wishing the Manteno FFA members many future successes and the best of luck with their studies.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to congratulate Giacomo Leone of La Salle, Illinois on being named the 1997 recipient of the Illinois Theater Association's Award of Honor. This award is given in honor of individuals for exceptional service to the ITA and the drama profession. Mr. Leone a speech and drama instructor at Illinois Valley Community College has staged over 70 productions in his 21 years at IVCC, and has been active in the Illinois Theater Association serving as both President and Treasurer. Giacomo Leone's commitment to the arts in Illinois and my district can be witnessed through the countless hours Giacomo spends working on committees, and through his work as a director, playwright and composer at IVCC. In 1987 and 1988, Giacomo Leone took his act on the road to Northeastern University of Technology in Shenyang in the People's Republic of China. There Giacomo taught English, Business Communication, and social amenities to Chinese graduate students who were going to work in the United States. Mr. Leone also acted as an advisor in foreign languages to the university faculty. During his time in China, Giacomo used his bilingual skills serving as a liaison between the Hong Kong-Illinois office, and the Illinois office in Shenyang. Through hard work and devotion, Giacomo has shared his love of the stage with audiences and students from Illinois and around the world. From La Salle to Shenyang, Giacomo Leone's impact on the lives of all who know him is not only worthy of recognition by this body, but, his commitment to the arts and our children should act as a model for all. Mr. Speaker, I applaud Mr. Leone's commitment to the arts, his students at IVCC and the local community. At a time when service to the community has become more important than ever in enriching the lives of our children, Giacomo Leone has stepped forward to do his part. I ask my colleagues to join me in saluting Mr. Leone, and I wish him, his wife Beth, and their four children the very best.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to congratulate Mr. Joe Corsello of my hometown of Morris, Illinois on being named a Distinguished Member in the Illinois Art Education Association this past November. This award honors Mr. Corsello's service and leadership in the IAEA, and the local community. Joe Corsello a veteran of the Korean War, has been a leader in art education and appreciation in the Eleventh Congressional District throughout the last three decades. For over thirty three years, Joe Corsello has taught the young people at Morris Community High School the finer points of visual arts and ceramics in his classroom. Outside of the classroom, Joe played an important part in shaping the minds of Morris High students as an advisor to the art club, student council, yearbook and athletic clubs. During his time at Morris Community High School, Joe was named the 1978 Illinois State Teacher of the Year. Mr. Corsello is also a co founder of the Corsello--Prenzeler Art scholarship for college bound art students at Morris High. Named Man of the Year by the Morris Chamber of Commerce in 1977, Joe continues to serve the community by teaching art part time at Immaculate Conception Grade School. While Joe Corsello has been recognized by a number of different groups for the wonderful job he has done throughout his lifetime, Joe's greatest satisfaction stems from the achievements of his students. Among these achievements include scholastic arts awards won by 12 of his students, and national art awards won by seven of his students. Mr. Speaker, Joe Corsello has touched the lives of so many people in Morris and throughout the Eleventh Congressional District. I congratulate him on this honor, and I know I speak for the many students, teachers and residents back home in Morris when I say, thank you Joe for your hard work with our kids, and good luck with your future work in the arts.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to honor the work and dedication of Richard ``Dick'' Winkel who retired after 29 years of service from the elected position of Kankakee County Auditor on December 31, 1997. Dick Winkel has continuously served the most terms, eight in all, of any county auditor in the history of the state of Illinois. When Dick Winkel first took office in 1968, computers were just beginning to be utilized. In 1968, the computer at the auditor's office was the size of a large refrigerator and had to be housed in the basement of the County Building. The old system required a $23,000 climate control system to keep it running. Today, thanks to Dick Winkel, the new system includes built-in safeguards to prevent the county from ever experiencing a computer melt-down that would wipe out months of accounting work. Dick and his wife Betty are the proud parents of four children and the proud grandparents of 17 children. Dick has always followed his father's ideals about the important things in life; family, God, and the political climate in which you live. According to Dick, ``You have to be an active participant with all three. If you don't participate in politics, you deserve what you get.'' Dick Winkel's commitment and impact on his community is not only deserving of congressional recognition, but should serve as a model for others to follow. At a time when our nation's leaders are asking the people of this country to make serving their community a core value of citizenship, honoring Dick Winkel is both timely and appropriate. I urge this body to identify and recognize others in their congressional districts whose actions have so greatly benefited and enlightened America's communities.

Mr. WELLER

Mr. WELLER. Mr. Speaker, today I want to raise the issue of the marriage tax penalty. Let me just frame this issue by asking some very simple questions. Do Americans feel that it is fair that a married working couple with two incomes pays higher taxes than a similar couple living together outside a marriage? Do Americans feel that it is fair that the average married working couple, two incomes, pays $1,400 more in higher taxes? Do Americans feel that it is fair that our Tax Code actually provides an incentive to get divorced? In fact, the only way a married working couple that pays a marriage tax penalty can avoid it is to file for divorce. That is just wrong. Think about it. Fourteen hundred dollars, that is a lot of money back in Illinois and throughout this country. Fourteen hundred dollars is 1 year's tuition in a local community college, 3 to 4 months of day care or child care at a local day care center. We need to make a bipartisan priority this year the elimination of the marriage tax penalty. In fact we look to President Clinton to join with us to make it a bipartisan priority to eliminate the marriage tax penalty.

Mr. WELLER

Mr. WELLER. Mr. Speaker, it is with great pride that I rise before you today to pay tribute to one of the many fine law enforcement officers from the Eleventh District of Illinois. After 32 years of service to the community and local law enforcement, Beecher, Illinois Police Chief Ray Wroblewski has decided to retire from the force. Thirty two years ago Chief Wroblewski started his career in law enforcement as a deputy in the Will County Sheriff's Office. After serving with the sheriff's office for over a year, Ray joined the Crete Police Department and served the citizens of Crete, Illinois as a patrolman for twelve years before moving on to the Beecher Police Department. Starting out as a patrolman in Beecher, Ray worked his way through the ranks to the position of Chief, where he helped make the Beecher Police Department one of the best law enforcement agencies in Illinois. During his twenty years of service in Beecher, Chief Wroblewski implemented a number of new programs and techniques that made the streets safer for his fellow officers and the residents of Beecher. Chief Wroblewski ushered in a new age of technology at the Beecher Police Department with the installation of onboard computers in the Village patrol cars, while, returning the force to a Community Oriented Police Department that works side by side with local residents. Chief Wroblewski was also instrumental in the formation of the department's new bike patrol, which will further the goals of the community policing program. Mr. Speaker, while Chief Wroblewski would say little has changed in Beecher over the last twenty years, I think all of the citizens of Beecher would agree that their community has changed, and for the better, thanks to the efforts and hard work of Chief Wroblewski. Respected by law enforcement officers throughout the State of Illinois, Chief Wroblewski's leadership, caring and ingenuity will be missed by the people of Beecher and the officers of the Beecher Police Department. Mr. Speaker, Chief Wroblewski chose a career in law enforcement because he enjoyed helping people, and throughout his 32 years of service he did just that. I know I speak for all of my colleagues and the folks back home in Beecher when I say, thank you Chief Wroblewski for all your years of service, and best wishes in your retirement.

Mr. WELLER

Mr. WELLER. Mr. Speaker, it is with great pride that I rise today to recognize the Channahon Park District in Channahon, Illinois for winning the 1997 National Gold Medal Award. This award acknowledges excellence in parks and recreation administration for agencies serving populations of less than 20,000. What makes this award special Mr. Speaker, is the fact that the judges for the National Gold Medal Award are park officials from throughout the nation who consider agency programs, quality of facilities, future planning and community involvement in selecting award winners. So as you can see Mr. Speaker, this is an award that is not only judged by peers in the field, but, by some of the most respected park administrators from around the country. The Channahon Park District has had a proud history of community service over the last 25 years. Growing out of a volunteer effort of local residents, the Channahon Park District and it's staff are a national model for excellence in recreation, environment, and community programs. The residents of Channahon and the entire Eleventh Congressional District have always enjoyed the fine programs and facilities maintained by Channahon Park District's award winning team. From board members and staff, right down to part time volunteers, the Channahon Park District team understands the meaning of community, and extends it's programs to every sector of the local population. Mr. Speaker, I salute the hard work of the men and women of the Channahon Park District, and I know I speak for all of the residents of the Village of Channahon when I say congratulations on winning this award and job well done.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to honor the hard work and dedication of the Fraternal Order of Police, Calumet City Lodge No. 1. This lodge was founded on November 29th, 1937 and on Tuesday, January 13th 1998 they celebrated their 60th Anniversary. The Calumet City Lodge was the first Lodge organized in Illinois. Sixty years ago, there were 10 members. Today this organization boasts 78 members on active duty and 35 members who have retired from the police force. In fact, the oldest active member in the country of the Fraternal Order of Police organization, George Perniciaro, is a member of the Calumet City Lodge. FOP Calumet City Lodge No. 1 has been dedicated to the community it serves in many ways. They sponsor a food and toy program for needy families in Calumet City during the holidays each year. They sponsor several Little League and Civic League Baseball teams. The Calumet City Lodge makes a donation each year to the Easter Seals Foundation, the national charity for the Fraternal Order of Police. They make donations to the Good Hope School, a trade school for developmentally disabled children. As is tradition with many police organizations, the Calumet City FOP takes care of their own. When a police officer is killed in the line of duty, the Lodge provides for the needs of their surviving family. Donations are also made to the state and national Concerns of Police Survivors (COPS) program. Also on January 13, 1998, the Fraternal Order of Police, Calumet City Lodge No. 1 honored those who have recently retired from the police. Kelly Matthews served the residents of Calumet City for 24 years from 1973 to 1997. Terrence McDermott served the residents of Calumet City for 26 years from 1971 to 1997. We thank these two dedicated public servants for their fearless service to this community. Finally, on January 13, 1997 the Fraternal Order of Police, Calumet City Lodge No. 1 installed new officers to preside over this organization. We thank the retiring officers for their service and call upon the new directors to preserve the good name of this organization whose motto is ``We serve with Pride.''

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to honor Ruth Calvert Fitzgerald, the president and CEO of the Will County Chamber of Commerce in Joliet, Illinois as she resigns from her position of twelve years. Ruth is relocating to California with her husband, Joe, in pursuit of her passion to design jewelry. Ruth made a decision in 1985 to leave her position in Spartanburg, South Carolina to take on the task of rebuilding a badly damaged local economy in Will County, Illinois. Ruth has an uncanny ability to forge relationships with people, setting the foundation on which to build the alliance and networks necessary for progress. Solidifying a ring of support from local government officials, community leaders, and private citizens, Ruth engineered an economic recovery program which serves as a model for any community working to rebuild. Ruth has stressed the Joliet and Will County communities away from impending economic destruction to become what is now the fastest growing county in Illinois. With Ruth at the helm, Will County has seen 1000 new businesses locate in Will County. In addition, 300 existing companies have expanded their operations, creating a net increase of 45,000 new jobs. Under Ruth's leadership, the Will County Center for Economic Development has positioned itself as a major force both locally and nationally. Overseeing the largest privately funded economic development program over attempted in Illinois, Ruth has amassed quite a list of highlights for the Will County CED. While being named one of our nations top ten economic development groups by the Industrial Development Research Council, the Will County CED engineered efforts to pass local school referendums, launched a global marketing campaign, created Will County's first comprehensive shelter for the homeless, and created the Will County Chamber of Commerce as a vehicle to impact public policy. Our community is dearly indebted to Ruth and will benefit from her hard work and successes for many generations. Mr. Speaker, today I honor Ruth for her vision to believe in our community when many turned their backs, her ability to take an idea from conception to completion and most certainly for the honorable way in which she has conducted herself. I wish Ruth and her family all the best life can provide as she begins another chapter in her success story. Laguna Niguel, California is gaining a tremendous servant.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to honor the 60th anniversary of the Calumet City Chamber of Commerce, an organization who represents a community rich in heritage. The Chamber of Commerce is a strong and independent leader of the business firms of Calumet region, and thus addresses issues that affect its members and the community. The Chamber has lent greatly to the development of this fine community over the years and should be recognized for its spirit of leadership and vision. Currently, the Calumet City Chamber of Commerce provides many services to its residents. From initiating the area's ambulance program to attracting new business to the area, the Chamber has shown a devotion to continuing to build and revitalize the region. Community strength, in part, stems from those who are willing to give back to their patrons, the very community they serve. We all share a vision of good schools, safe streets, and a healthy commerce. The Chamber should be commended to their dedication toward achieving this goal. The 60th anniversary of the Calumet City Chamber of Commerce will be celebrated this evening, Saturday, November 8. At this time the Calumet City Chamber will install its new officers for 1998 who include: Frank Orsini, president, Mike Sawicki, vice president, Don Todd, treasurer, Kenneth M. Tease, executive manager. Board of Directors: Tom Cornwell, Harry Jones, Jeanette Sackol, Elaine Lane, Bob Sanders, George Karl, Tom Sanders, Ray Mika, Jerry Eurley, Chris Martin, and Mike Gauthier. It is truly fitting that this Chamber celebrate 60 years of history and progress. I extend my best wishes to the Chamber's membership, its present and incoming leaders for many more prosperous years to come.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise in support of this resolution, as amended, and ask for bipartisan support. This issue is something pretty basic for all Americans, about basic American principles and values of freedom and religion. I think we all wonder sometimes and think back to why the Founding Fathers and Mothers came to our Nation. One of the reasons was and is because we practice tolerance and freedom of religion, and they came here, our ancestors, to avoid religious persecution. It is a pretty basic value for all of us. Germany is our ally. It is a first world country. It should be leading the way in religious tolerance. But unfortunately, American citizens today are being denied the ability to do business in Germany because of their religious faith. Whether Members agree with the values and the teachings of Islam, or Jehovah's Witnesses, or Charismatic Christians or the Church of Scientology, these individuals are being persecuted today. That is why this resolution is important. The President should be discussing this issue because he should be speaking in behalf of Americans who are suffering persecution. Congress must speak. I ask for bipartisan support. I urge a ``yes'' vote.

Mr. WELLER

Mr. WELLER. Mr. Speaker, earlier this week, we passed legislation to restructure and reform the IRS. One of the things that this bill would accomplish is the establishment of an Internal Revenue Service oversight board. If any of my colleagues are wondering why we need more oversight of the IRS, I would invite them to review the statement I am enclosing in the Congressional Record today. The statement, entitled ``If You Don't Have Two Motors, You Can't Have Your Money,'' was recently posted on the INCONGRESS Web site (www.incongress.com) by Cliff Harvison, president of the National Tank Truck Carriers. It details the plight of small business owners who have been denied a tax credit--established over 40 years ago by the Congress--for fuel used for off-highway purposes. The IRS has essentially disregarded this tax credit for ``administrative convenience.'' In other words, the IRS does not trust the taxpayer to tell the truth and does not want to take the trouble to verify factual information itself, so the IRS simply keeps the taxpayers' money. My distinguished colleague from Nebraska [Mr. Christensen] and I have introduced legislation, H.R. 1056, to remedy this problem and force the IRS to comply with the law Congress passed over 40 years ago. However, we have been told that the IRS opposes it. I would hope that we would, perhaps for administrative convenience ignore the IRS and pass it anyway. Mr. Speaker, this is perhaps one of the most blatant examples of IRS arrogance that I have seen since becoming a Member of Congress. It is stories like this that so clearly justify the need for more oversight of the IRS. At this point I would like to insert into the Record the document entitled ``If You Don't Have Two Motors, You Can't Have Your Money,'' which was posted on the INCONGRESS Web site by Cliff Harvison, president of the National Tank Truck Carriers. I commend it to all of my colleagues and invite them to join with me in cosponsoring H.R. 1056 to restore the off-highway tax credit and supporting H.R. 2676, the Internal Revenue Service Restructuring and Reform Act of 1997. If You Don't Have Two Motors, You Can't Have Your Money by Cliff Harvison, President, National Tank Truck Carriers ``If you don't have two motors on your truck, you can't have your money.'' That's what the IRS has told the tank truck carriers, the waste haulers, the cement mixers and others. The Congress has been hearing a lot of ``horror stories'' lately about taxpayers being wronged and ripped off by the IRS. Many of these abuses are dramatic, but few have been going on as long as the financial harm the IRS has been inflicting upon members of the National Tank Truck Carriers (NTTC) and many other small businesses. The IRS has been keeping money which legally belongs to these taxpayers for years. The IRS' reason for doing so? ``Administrative convenience.'' The Money: It Belongs to Our Members, but the IRS is Keeping It For over thirty years the IRS has refused to allow federal fuel tax credits to many of our members despite the fact that the law clearly states they are entitled to this money. These members pay federal highway taxes on all fuel purchased at the pump, even though some of the fuel is used for off highway purposes and should therefore, pursuant to the IRS Code, not be subject to these taxes. Congress decided in 1951 to provide a tax credit for off- highway business use to taxpayers that pay fuel taxes. However, the IRS apparently decided long ago that it did not like the law, so it simply found a way to ignore it and keep the money anyway. Generally speaking, off-highway use is the operation by a vehicle of some function other than driving down the road. A tank truck, for instance, consumes fuel for two purposes: first to power the truck as it drives down the street, and second, to operate the pump that loads and unloads its tanks. Operating the pump is precisely the kind of activity the Congress had in mind when it created the tax credit for ``off-highway business use.'' The tank truck operator is entitled by law to obtain a tax credit for any fuel consumed for this purpose. The Policy: You Can't Get Your Money Unless You Have Two Motors In order to receive the credit the taxpayer is supposed to submit to the IRS an accounting of fuel usage by the vehicle which accurately reflects the amount of fuel used for non- highway purposes. However, the IRS decided that it could not trust the taxpayer. So, it decided to simply deny the credit by writing a regulation providing that, in order to qualify for the credit, you must have two separate motors on your truck--one to drive it down the road, the other to power your pump. In other words, the IRS said to the taxpayer, ``We don't trust you; we don't care how you conduct your business; we don't care what type of efficient equipment you need or use. If you want to get your money back from us, your truck must have two motors.'' The Rationale: The IRS' ``Administrative Convenience is More Important Than the Rights of Taxpayers Despite the absurdity of the ``you can't get your money unless you have two motors'' policy, when this regulation was challenged in the Tax Court, the court upheld the IRS, acknowledging that this rule existed for the IRS' ``administrative convenience.'' In other words, the court decided that the administrative convenience of the IRS was more important than the taxpayers' rights under the law. The Tax Court ruled that the IRS could keep money that the Congress said belonged to the taxpayer--or, alternatively, the IRS could force the taxpayer to go out and buy a truck with an extra motor if it wanted to get the tax credit to which the Congress said it was entitled.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I stand here in strong support of H.R. 2513. First let me begin my remarks just by commending the gentleman from Texas [Mr. Archer] and his staff for their tireless efforts to resolve the challenges that we faced with this first ever line-item veto of a tax provision. I also want to commend my colleagues on both sides of the aisle that are members of this committee for their bipartisan effort to make this a successful effort, as well, because as my friend, the gentleman from Texas [Mr. Stenholm], says, this is a victory. It is a victory for agriculture, It is a victory for the financial sector, and it is also an effort to bring about some tax fairness for agriculture and for the financial services sector. Particularly, I also want to commend my friend, the gentleman from Missouri [Mr. Hulshof], in his freshman year, who has shown his tenacity and also his ability as a first-term legislator to be able to get his job done. I know he serves as president of the freshman class. And maybe he should be freshman legislator of the year for what he achieved and for what is happening today, because my colleague has done a terrific job, working in a bipartisan way, to get the job done and helping bring this legislation to the floor. I also know the portion of legislation that he and the gentleman from Texas [Mr. Stenholm] have worked tirelessly to move forward is important to Illinois agriculture as well as agriculture throughout the country. It is my understanding that portion of the legislation will benefit 4,000 cooperatives throughout the country, benefiting 2 million farmer owners of these 4,000 cooperatives. We know that when we add value- added to agriculture, that creates jobs not just on the farm but in town as well. And that is an important piece of legislation. I would like to speak briefly to the other half of this legislation, an issue that is important to Chicago and important to the Chicago south suburbs, because it addresses the taxation of the financial services sector, insurance, securities, and banking. If we look, as we now recognize, we are in a global economy, we looked at how our institutions here in the United States are able to compete overseas, we have seen some of the challenges that we have been facing. If we look at banks alone 20 years ago, there were many American institutions in the top 20 institutions in the world. Today we are lucky to have one American bank in the top 20 in assets worldwide. This legislation is so very, very important. And I have enjoyed working with my friend, the gentlewoman from Connecticut [Mrs. Kennelly], who has been a real leader on this issue over the years, and I have enjoyed working with her in a bipartisan way to bring about tax fairness and an issue of treating our financial services sector the same way we do others. What this legislation does is, it puts financial services on parity with other sectors of our economy, puts financial services at parity when it comes to tax treatment with manufacturing, for example, and will allow us to create more jobs here at home while our financial services sector sells services overseas. That is what this is all about, creating jobs in Illinois and throughout this country as we work to give our financial services sector a better way of competing by bringing them to parity with our manufacturing sector as well. Most importantly, though, is I want to point out that this has been a bipartisan effort. It has been an effort where Republicans and Democrats have worked together, where the administration has worked with the Congress. We have been able to address all concerns, and we produced a good bill, a bipartisan bill, a bill that helps agriculture, that creates jobs in towns and rural communities, but also gives the same advantages to compete overseas that our manufacturers have to our financial services sector as well. And that is what it is all about, creating jobs here at home as we sell products and services overseas. Mr. Chairman, I thank you for the opportunity to speak to this bill. I do ask for bipartisan support for H.R. 2513.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to honor the hard work and dedication of Rest Haven Christian Services, a nonprofit Christian based organization which has facilities located throughout the metropolitan Chicago area. This organization provides hope and opportunity to those in need in a way unmatched by any other. Tonight they celebrate over 37 years of care for the frail and infirm elderly, and over 80 years of serving the needs of the aged who are well. Rest Haven was formed in 1954 to serve the elderly. A sister organization, the Holland Home--originally begun in Roseland in 1914-- was merged into the Rest Haven ministry in 1969. This ministry now serves over 1,200 seniors with skilled nursing, subacute rehabilitation services, assisted living, independent living, and community based services through its Providence Home Health Care Division. These services are accomplished on its five campuses located in Downers Grove, South Holland, Palos Heights, Crete, and Homer Township. I commend Rest Haven Christian Services for the way they impact lives and restore hope and for their commitment to make serving their community a core value of citizenship. Rest Haven Christian Services pledges to hold these values: Protecting the client's dignity and privacy; preserving independence; caring for the whole person, physically, spiritually, mentally, and emotionally; and, to glorify God in all they do. Rest Haven Christian Services is an organization that has greatly benefited and enlightened our community. Their commitment, hard work and dedication deserves the highest acclaim.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to honor Mr. Jim LaMotte who is retiring from the Momence Fire Department after 39 years of service including 21 years as fire chief. The Momence Fire District is staffed by volunteers. Mr. LaMotte is the fourth chief to serve Momence since the district was formed in 1949. During his role as fire chief, Mr. LaMotte achieved many goals. One was to relocate the department to a new facility which was done at a low cost to the taxpayers. Another of Mr. LaMotte's priorities was to maintain and upgrade the equipment such as the breathing apparatus which was recently purchased. Mr. LaMotte and his wife of 35 years live in Momence, IL. They have three daughters and six grandchildren with one more grandchild on the way. He is the cofounder and vice president of Custom Farm Seed. Mr. LaMotte is also chairman of the board for Good Shepherd Manor, chairman of the 9-1-1 emergency telephone system board, and a member of the Kankakee county board. Mr. LaMotte is a credit to his community. I am sure his knowledge, professionalism, and skill will be missed by the Momence Fire Department. I urge this body to identify and recognize other citizens in their communities whose actions have clearly made a difference to their community's well being and safety.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to honor Police Officer Tom Harwood, who has been named U.S. Police Officer of the Year by the International Association of Chiefs of Police. The International Association of Chiefs of Police is the oldest law enforcement advocacy group in existence and has members in 92 countries. Officer Harwood was born and raised in Kankakee, IL, and has worked at the Grant Park, IL, police station for 9 years. He presently lives in Bourbonnais, IL, with his wife, Paula, and their two children, Thomas, Jr., and Victoria. Officer Harwood's selection was based on several factors, but chief among them was the professional performance displayed while injured in the line of duty. On September 29, 1996, Officer Harwood had just stopped one of two suspicious cars which had been speeding in the village. After stopping the car and attempting to identify its occupants, the second car turned around, ran into Officer Harwood and eventually crashing into the police car. Despite his injuries, Officer Harwood rose to his feet, handcuffed the two male occupants of the cars, locked the two female occupants of the cars into the caged seat of the squad car, and then radioed for backup. Officer Harwood managed to remain conscious until help arrived. There are no words to adequately describe the supreme sacrifice made by brave officers like Mr. Harwood who patrol our communities everyday in defense of our families, freedom, and children's safety. Our local law enforcement walk down the alleys the rest of us would never consider. I urge this body to identify and recognize other police officers in their communities whose actions have clearly made a difference to their community's well being and safety.

Mr. WELLER

Mr. WELLER. Mr. Speaker, let me begin as I rise in support of this rule and this bill to commend the chairman of the Committee on Ways and Means, the gentleman from Texas [Mr. Archer], and the ranking member, the gentleman from New York [Mr. Rangel], for management of this bill, but particularly I want to commend the gentleman from Ohio [Mr. Portman] and the gentleman from Maryland [Mr. Cardin] for their leadership on managing this bill as well because this legislation is such an important victory for middle class taxpayers. There is no agency in more need of reform than the Internal Revenue Service, and that is why we all stand here today in support of very important legislation, legislation that is really a long time coming, but legislation that is a big victory for the middle class. There are two very, very important changes, fundamental changes, that are included in this legislation I would like to note, and probably the most important one is the one which shifts the burden of proof off the backs of the taxpayer and on to the IRS. There is no greater complaint that I hear back home in Illinois than, when someone is audited by the IRS, they are treated as guilty until proven innocent, whereas if someone is in a criminal court, they are innocent until proven guilty. This legislation gives the taxpayers, those who play by the rules, work hard, and pay their taxes on time, the same protections with the IRS that one enjoys in the courtroom. That is a big victory for the middle class. And during this process, we also learned about some of the impact of what the IRS has done in the past and how they treat human beings. One of the issues that we also address in this is a particularly important issue to those that we call the unlucky and innocent spouse. We discovered in many cases that someone who is a deadbeat parent is also a deadbeat taxpayer. In a case where you have a deadbeat dad who is not paying his child support and not paying his taxes, who do my colleagues think the IRS went after? That poor, unlucky, innocent working mom with the kids whose husband is not paying the child support. And the IRS showed up wanting to collect his taxes from her. This legislation puts in place more protections to protect the unlucky, innocent spouse. These are two important victories, shifting the burden of proof so that someone is innocent until proven guilty with the IRS, and also another important victory is protecting the unlucky and innocent spouse. My colleagues, this legislation deserves bipartisan support, and it is a big victory.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today in support of the Marriage Tax Elimination Act. I would like to speak in favor of this important legislation with a few simple questions. Mr. Speaker, do Americans feel it is fair that our Tax Code imposes a higher tax penalty on marriage? Do Americans feel that it is fair that 21 million middle-class married working couples pay an average of almost $1,400 in higher taxes just because they are married? Do Americans feel it is morally right that our Tax Code provides an incentive to get divorced? Of course not. The marriage tax is not only unfair, it is wrong. It is immoral that our Tax Code punishes our society's most basic institution, marriage, with a tax penalty of almost $1,400 for 21 million working couples. The Marriage Tax Elimination Act eliminates the marriage penalty. It is important legislation that deserves bipartisan support. I am pleased we now have 223 cosponsors to eliminate the marriage tax penalty. I include the following material for the Record: Marriage Tax Quotes If we are really interested in ``putting children first'', then why would this country penalize the very situation (marriage) where kids do best? When parents are truly committed to each other, through their marriage vows, their children's outcomes are enhanced. Children from solid, married families have higher graduation rates from high school and lower rates of drug abuse and teenage pregnancy.-- Gary & Carla Gipson of Houston, Texas. I am a 61 year old grandmother, still holding down a full time job, and I remarried three years ago. I had to think long and hard about marriage over staying single as I knew it would cost us several thousand dollars a year just to sign that marriage license. Marriage has become a contract between two individuals and the federal government.--Mary A. Hottel of New Castle, Virginia. Last, I would like to share the few simple words spoken by a constituent of mine in Illinois' 11th Congressional District: You try and be honest and do things straight, and you get penalized for it. That's just not right.--Mike Reading-- Monee, Illinois.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I want to thank the gentleman from Illinois [Mr. Crane] for yielding me this time and also commend him for his leadership as well as the gentlemen from New York and for Maryland for their leadership, even though they disagree today. Mr. Speaker, I plan to vote for this legislation, H.R. 2644 today, because I believe that we do need to move forward in providing greater trade opportunities, trade opportunities that do move towards free trade. But I also stand as one of those who believes that as we work for free trade, it should also be fair. I believe it is important to expand our trade opportunities, particularly when they benefit States such as Illinois, particularly Illinois middle-class working families. Mr. Speaker, I will be voting for this legislation because I want it to move forward, but what I ask as this legislation passes the House and goes into conference is that we take a very careful look at some of the ideas that are incorporated into the Senate version of this legislation, ideas that I believe will help Illinois as well. I support moving this legislation forward because I believe that we should always work to expand trade opportunities. It is important for jobs back home in Illinois.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to recognize and honor the sacrifices and hard work which Mr. Bobbie Baird has so passionately executed for her community of New Lenox, IL. Bobbie Baird was recently named the New Lenox Citizen of the Year for 1997. While many often wait passively for projects to be completed by others, Bobbie has led by example, consistently dedicated to improving the quality of life in the community where she has lived for 32 years. Bobbie retired in 1996 as executive director of the New Lenox Chamber of Commerce where she has made a career of involvement. For the chamber, Bobbie has helped engineer activities for past Citizen of the Year celebrations, Fourth of July fireworks events, the chamber's Business Expo, a Proud American Days community fair, and the Sunshine Committee which helps to put smiles on the faces of local seniors. Understanding the importance of community involvement, Bobbie has served as an administrative board member, Sunday School teacher, member of the Old Campground Festival Committee, and as publicity chair for all events at the New Lenox Methodist Church. In addition, Bobbie has offered her time and energy to assist the American Cancer Society while still reserving time to volunteer for the Lincoln-Way High School band boosters. The local Cub Scout and Boy Scout troops have also benefited from her desire to help people of all ages in her community succeed. Bobbie's family can certainly be proud of the fine example she has shown in her home. Bobbie, and husband Charles, have three children, David, Bill, and John, who have all benefited by the model Bobbie has set as an outstanding parent and community servant. I salute Bobbie for her dedication and consistent commitment to her community and humanity. I wish Bobbie and her family continued success and happiness in all their future endeavors.

Mr. WELLER

Mr. WELLER. Madam Speaker, today I stand here to speak in favor of H.R. 2564, legislation entitled the Marriage Tax Elimination Act, which many of us believe should be the centerpiece of next year's budget. And I am proud to report that the Marriage Tax Elimination Act today has 222 cosponsors. Members of both parties have joined with us in this very important effort. Let me explain why elimination of the marriage tax is so important; why bipartisan support is needed and so necessary for the Marriage Tax Elimination Act, with some three very simple questions: Do Americans feel that it is fair that our Tax Code imposes a higher tax penalty on marriage? Do Americans feel that it is fair that 21 million married working couples pay almost $1,400 more a year in taxes just because they are married; $1,400 more than an identical couple living together outside of marriage? Do Americans feel it is morally right that our Tax Code provides a financial incentive to divorce? I think the answer is pretty clear. The marriage tax is not only unfair, it is wrong, it is immoral. It is immoral that our Tax Code punishes our society's most basic institution, which is marriage. And, according to the Congressional Budget Office, this marriage tax is imposed on 21 million married working couples for an average of $1,400 more in taxes just because they are married. Let me give my colleagues an example of a couple from my district in Illinois, a couple with the combined income of $61,000. This particular couple, and I will say the husband is a machinist at the Joliet Caterpillar plant, the wife is a schoolteacher at the Joliet public schools. They each have essentially identical incomes, right around $30,000. If this couple were two singles, say living together outside of marriage, they would each be in the 15-percent tax bracket, after considering the standard deductions and exemptions. But because as a married couple they file jointly, their combined income, which is almost $61,000, they are pushed into the 28-percent tax bracket. For this married couple, this machinist at the Joliet Caterpillar plant, this public schoolteacher at the Joliet public schools, they pay almost $1,400 more in higher taxes just because they got married. And do the American taxpayers believe that it is right that we impose a higher tax on this Joliet couple just because they are married? Think about it, what that $1,400 would mean for an average married working couple. Fourteen hundred dollars is several months worth of a car payment, tuition at the Joliet Junior College, or tuition at a local parochial or private or religious school for their child. Of course, even a portion of a downpayment on a home. Let me quote Mike Reading from Monee, IL, who many have talked with about the Marriage Tax Elimination Act, and Mike says, you know, ``You try and be honest and do things straight, and you get penalized for it. That's just not right.'' Well, that is really what it is all about. This is an issue of right and wrong. The marriage tax is wrong. We proposed the Marriage Tax Elimination Act to do something about it, and we really want to provide an issue of fairness by giving working married couples the power to choose their filing status. Very simple. Under the Marriage Tax Elimination Act, this Joliet machinist and Joliet public schoolteacher would be able to choose to file each as single, even while they are married, to be able to enjoy the same tax rate as that couple who lives together outside of marriage. That would save this couple $1,400, money they could spend to meet their family's needs. And I am pleased that our efforts to eliminate the marriage tax penalty, which now has 222 cosponsors for the Marriage Tax Elimination Act, is gaining momentum. I am proud our efforts have been endorsed by the Joliet Herald News. The hometown newspaper for this Joliet couple, this Joliet machinist and this Joliet public schoolteacher, has said that working families would welcome repeal of the marriage tax penalty. The Daily Journal, another paper in the 11th Congressional District, says: ``The marriage tax is an unfair imposition. The code should be rewritten to eliminate it. ``While we are all for simplicity in the Tax Code, the reality is that taxes drive social engineering.'' The marriage tax should be eliminated and repealed today. I have a letter here from Robert Eckert of Jacksonville, FL, a tax preparer. He says, ``As a seasoned tax preparer and enrolled agent, I find the marriage penalty can be very significant, 12 percent of after tax income or 33-percent increase in tax liability.'' My colleagues, group after group have endorsed the Marriage Tax Elimination Act. It should be the centerpiece. The bottom line is elimination of the marriage tax penalty should be the centerpiece of next year's budget agreement. I ask for bipartisan support and I ask for public support for our campaign to eliminate the marriage tax.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to honor the 90th anniversary of the village of South Chicago Heights, a community rich in heritage. First settled in 1833 at the corner of the Old Saulk Trail and the Chicago-Vincennes Road, South Chicago Heights has become a strong community many families are proud to call home. The village of South Chicago Heights has been growing rapidly since it was incorporated 90 years ago. In the first election in 1908 there were a mere 82 votes cast. Today, the village boasts a population of over 3,700 residents. In 1910 the police department was established, in 1926 the first village hall was erected, and in 1959 the first fire station was built. South Chicago Heights grew as America grew and in 1959 the village board approved the development of the first shipping center in the community. Currently, the village of South Chicago Heights provides many services to its residents. From fire and police protection to water and sanitary services, the families in this community receive outstanding services while paying low taxes. South Chicago Heights should be given special commendation as a community which takes care of those who have given so much of themselves. The village has devoted a great deal of time and effort to assisting its seniors by building a senior citizens center. This center should serve as a model for all communities. The 90th anniversary of the village of South Chicago Heights has been celebrated this year by village President David L. Owen, trustees Lou Bednarek, Tony Capua, Donald E. Cull, Bonnie S. Hudson, Joseph F. Kudra, Jr., John M. Ross, and Clerk Melinda Villarreal. These outstanding elected officials joined the residents of the village at a dinner dance and all-day festival this fall. It is truly fitting that this village celebrate 90 years of history and progress. I extend my best wishes to the village, its community leaders, and its residents for many more prosperous years to come.

Mr. WELLER

Mr. WELLER. Madam Speaker, let me address the House with a fairly simple question: Do Americans feel that it is fair that our Tax Code imposes a higher tax on married working couples? Do Americans feel it is fair that we tax married couples more than those who live together, with two incomes, outside a marriage? Do Americans feel that it is fair that 21 million average, middle-class married couples pay an average of almost $1,400 more in taxes than a working couple with identical dual incomes living outside of marriage? I do not believe so. I believe that the folks back home, those who pay the bills, pay their taxes on time and live by the rules, also believe it is unfair. The marriage tax should be eliminated. The Marriage Tax Elimination Act, which now enjoys the cosponsorship of 193 Members of this House, both Democrats and Republicans, will eliminate the marriage penalty. My colleagues, I ask for bipartisan support next year and we make it a bipartisan priority to eliminate the marriage tax.

Mr. WELLER

Mr. WELLER. Mr. Speaker, let me ask a very simple and basic question. My colleagues, does the average American feel that it is fair, is it fair, that our Tax Code imposes a higher tax, a tax penalty, on marriage? Do Americans feel it is fair that the average married couple, 21 million average married working couples, pay $1400 more in taxes than a working couple living together outside of marriage? That is wrong, that is immoral, my colleagues. We need to repeal and eliminate the marriage tax penalty on marriage. Let me quote an editorial in the Kankakee Daily Journal, a daily in my own congressional district: The marriage tax is an unfair imposition. The Code should be rewritten to eliminate it. Laws should encourage rather than discourage marriage. They should encourage rather than discourage couples from staying together. It is an issue of fairness, my colleagues. That is why it is so important we pass the Marriage Tax Elimination Act, legislation that is now enjoying the bipartisan support of almost 190 Members of this House. Next year when we move forward with another balanced budget, in 1998, let us make the centerpiece of next year's budget elimination of the most unfair and immoral portion of our Tax Code, and that is the marriage tax penalty.

Mr. WELLER

Mr. WELLER. Mr. Speaker, I rise today to honor the Joliet American Legion Band for winning its 36th national title at the American Legion Senior Band Contest in Orlando, FL. The Joliet American Legion Band was formed 51 years ago. Since that time, it has grown to 85 members from Joliet and the surrounding areas. The band boasts a wide variety of musicians, ranging in age from 16 to 60 and older. Directed by Tom Drake, the Joliet American Legion Band is proudly sponsored by American Legion Post No. 1284. All members of the band are volunteers who donate significant practice and performance time for the benefit of the community. Band members delight listeners by marching in parades and playing for a variety of community events. The Joliet American Legion Band also offers several free public concerts throughout the year for the enjoyment of all persons in the community. Since its formation, the Joliet American Legion Band has merited many accolades and awards. It has won 36 national titles, along with 41 State crowns. Their latest victory is a great source of pride for the Joliet community. Not only has the Joliet American Legion Band been recognized for its excellence by other American Legions across the Nation, but also received a gold medal in 1985 at the International Music Festival in Toronto, Canada. I urge this body to identify and recognize other volunteer organizations in their communities whose actions have so greatly benefited and enlightened America's citizens.