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Congressional Record—Senate S147

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Congressional Record—Senate S147 January 31, 2000 CONGRESSIONAL RECORD Ð SENATE S147 bagging groceries in Waterloo, Iowa, letes, as various Rams players have od, the seller of an asset or business is just five years ago. While setting pass- dedicated dollars for every touchdown, required to pay taxes on total gains in ing and scoring records in the Arena interception, field goal, sack and more. the first year of the sale, no matter Football League for 3 seasons and one Some examples of how these stars con- when the actual proceeds are received. season in the NFL Europe, he never tribute to the community include: S. 2005 would revert this practice to its gave up his dream of playing in the 1. The defensive lineÐdonating $500 previous method in which the seller of NFL. Last night, he helped to bring the for every quarterback sack to a local an asset only paid taxes on the profits dream of a Super Bowl championship homeless shelter. from the installment received in that home to St. Louis. 2. Wide receiver Isaac BruceÐdonat- year if he or she should receive pay- Marshall Faulk, one of the league's ing $500 for every touchdown to ments in increments. premier running backs, set an NFL Edgewood's Childhaven, an educational While this tax measure provides for record this season for combined rush- center for children with learning dis- only modest tax revenue, the negative ing and receiving yards from the line of abilities. impact on small business owners that scrimmage in a single season with 3. Running back Marshall FaulkÐ this measure affects is quite signifi- 2,429, in addition to scoring 12 touch- continuing the ``Marshall Plan'' that cant. In effect, this tax increase crip- downs. He was also chosen to start in began in Indianapolis by donating ples seller financing of small busi- the Pro Bowl. $2,000 for every touchdown that he nesses and prevents thousands of men All season long, the team benefitted scores to the Marshall Faulk Founda- and women from purchasing small from a stellar group of talented receiv- tion. businesses. By potentially reducing the ers, led by Isaac Bruce, who will join 4. Quarterback Trent GreenÐdonat- sale price of small businesses by up to his teammates in the Pro Bowl; Torry ing $300 for every Rams passing touch- 20 percent or more, small business own- Holt; Az-zahir Hakim; and Ricky down to the Trent Green Family Foun- ers will be much less likely to sell Proehl. Proehl, you may remember, dation. their businesses. Larger publicly trad- caught a clutch game-winning touch- 5. Safety Keith LyleÐdonating $500 ed corporations are not impacted as down in the closing minutes of the for every interception to local literacy they tend to use other financing meth- Rams' win last week over the Tampa programs. ods involving cash or stock trans- Bay Buccanneers, while Bruce made a 6. Kicker Jeff WilkinsÐdonating $50 actions. So, this tax increase unfairly truly spectacular play in the fourth- for every field goal to Cardinal targets small business owners already quarter of the Super Bowl by catching Glennon Children's Hospital. overwhelmed with federal taxes and a 73 yard touchdown pass that sealed 7. Tight end Roland WilliamsÐdonat- regulations. the championship. These stars helped ing $86 for every catch to the Roland Madam President, it makes common the Rams to establish early on that Williams Youth Life Line Foundation sense that taxes should only be paid they were an offensive-minded team, which supports children in Roland's when profits are realizedÐand not on scoring a total of 526 points this sea- hometown. money that will not be collected for son, the third-most in NFL history. Most of these players have also been years to come. Small businesses are an But as the saying goes, ``Defense successful in receiving matching com- important provider of new jobs and a wins championships,'' and the Rams mitments from local businesses and in- driving force in this nation's economy. proved this adage, by leading the NFL dividuals, helping to foster a true sense We must not penalize or restrict such a in rushing defense, and ranking sixth of community. In addition, each year, vibrant source of innovation, invention in the league in overall defense. This players make countless appearances at and creativity that has enabled the season, the Rams' defensive end, Kevin local schools, hospitals and youth cen- United States to realize previously un- Carter, led the league with 17 quarter- ters to use their influence with chil- imaginable prosperity. back sacks and earned his first start in dren to stress the importance of edu- I urge my colleagues in the Senate to the Pro Bowl. After only 5 years in the cation and making proper choices in join me in support of this legislation so league, this outstanding defender has life. essential in the success of this great developed a well-documented work The hard work and dedication of the nation. ethic that has helped him achieve more Rams to their team and the people of sacks over the past two seasons than the St. Louis metropolitan area de- MESSAGES FROM THE PRESIDING anyone else in the league. serves our highest commendations. So, We all know that to be champions re- on behalf of myself and the good people Messages from the President of the quires a strong commitment to work of my state of Illinois, I congratulate United States were communicated to harder and be more disciplined than Coach Dick Vermeil, Super Bowl Most the Senate by Mr. Thomas, one of his the rest. The Rams' Super Bowl win is Valuable Player Kurt Warner, Marshall secretaries. a credit to the extraordinary efforts by Faulk, Issac Bruce, and the entire St. EXECUTIVE MESSAGES REFERRED the entire Rams' organization. After Louis Rams team on an outstanding As in executive session the Presiding moving to St. Louis in 1995, the man- performance. Officer laid before the Senate messages agement went to work in hiring excel- Coach Vermeil, players, and fans: from the President of the United lent personnel and a committed coach- congratulations on a great season and States submitting sundry nominations ing staff. This season, the organiza- an outstanding victory. and a treaty which were referred to the tion's slogan was aptly and accurately appropriate committees. versed: ``Gotta go to work!'' With the (The nominations received today are whole organization working as one co- REPEAL OF THE EFFECTIVE CAP- printed at the end of the Senate pro- hesive unit and regularly working well ITAL GAINS TAX INCREASE IN ceedings.) beyond the hours of 9 to 5, they showed THE TAX RELIEF EXTENSION ACT OF 1999 us just how much can be accomplished REPORT TO THE CONGRESS ON when everyone works together for a Mr. ABRAHAM. Madam President, I THE STRATEGIC CONCEPT OF common goal and is committed to rise today to speak in favor of S. 2005 NATOÐMESSAGE FROM THE doing more than his or her fair share. which would repeal the effective cap- PRESIDENTÐPM 79 We would be remiss if we overlooked ital gains tax increase contained in the another admirable quality of this fine Tax Relief Extension Act of 1999. This The Presiding Officer laid before the organization, and that is the commit- legislation would protect small busi- Senate the following message from the ment to the community. When the ness owners from paying taxes on President of the United States, to- Rams relocated to St. Louis in 1995, the money not actually received. gether with an accompanying report; team identified community involve- Overlooked in last year's legislation which was referred to the Committee ment as one of the top priorities. Since was a provision that repealed the in- on Armed Services: that time, many charitable organiza- stallment method for accrual method To the Congress of the United States: tions have benefitted from the time taxpayers when assets or entire busi- Pursuant to the authority vested in and resources of these big-hearted ath- nesses are sold. Under this new meth- me as President of the United States, VerDate 27-JAN-2000 02:37 Feb 01, 2000 Jkt 079060 PO 00000 Frm 00027 Fmt 4624 Sfmt 0634 E:\CR\FM\G31JA6.063 pfrm01 PsN: S31PT1 S148 CONGRESSIONAL RECORD Ð SENATE January 31, 2000 including by section 1221(a) of the Na- EC±7018. A communication from the Direc- Manager's Financial Integrity Act, the an- tional Defense Authorization Act for tor, Office of Regulatory Management and nual report for fiscal year 1999; to the Com- Fiscal Year 2000 (Public Law 106±65), I Information, Office of Policy, Planning and mittee on Governmental Affairs. EC±7032. A communication from the Dep- hereby determine and certify that the Evaluation, Environmental Protection Agen- cy, transmitting a report entitled ``Lead- uty Director, Federal Mediation and Concil- new NATO Strategic Concept imposes Based Paint Activities in Target Housing iation Service, transmitting, pursuant to the no new commitment or obligation on and Child-Occupied Facilities; Common- Federal Manager's Financial Integrity Act, the United States. Further, in accord- wealth of Puerto Rico Authorization Appli- the annual report for fiscal year 1999; to the ance with section 1221(c) of the Act, I cation''; to the Committee on Environment Committee on Governmental Affairs. transmit herewith the attached unclas- and Public Works. EC±7033. A communication from the Chair- sified report to the Congress on the po- EC±7019. A communication from the Direc- woman, National Mediation Board, transmit- tor, Office of Regulatory Management and ting, pursuant to the Federal Manager's Fi- tential threats facing the North Atlan- nancial Integrity Act, the annual report for tic Treaty Organization.
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