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Congressional Record United States Th of America PROCEEDINGS and DEBATES of the 105 CONGRESS, FIRST SESSION

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Congressional Record United States Th of America PROCEEDINGS and DEBATES of the 105 CONGRESS, FIRST SESSION E PL UR UM IB N U U S Congressional Record United States th of America PROCEEDINGS AND DEBATES OF THE 105 CONGRESS, FIRST SESSION Vol. 143 WASHINGTON, TUESDAY, APRIL 15, 1997 No. 44 House of Representatives The House met at 10:30 a.m. gress in 1909, ratified in 1913, and 480 can do anything. The original Tax f upheld by the Supreme Court in 1916. It Code, by the way, only had 11,000-plus has been 81 years since the Supreme words in it. Today it has 7 million plus. MORNING HOUR DEBATES Court's approval and Congress, in all It does not reduce bureaucracy. The The SPEAKER. Pursuant to the its wisdom, has developed a tax system IRS staff is over 100,000, about 110,000, order of the House of January 21, 1997, that has become the most economi- one of the most out-of-control big gov- the Chair will now recognize Members cally destructive and possibly complex, ernment staffs that we have, more peo- from lists submitted by the majority overly intrusive, unprincipled, dishon- ple in the IRS getting into our pockets and minority leaders for morning hour est, unfair, and inefficient system in than there are immigration and cus- debates. The Chair will alternate rec- this Nation's history. I do not think toms agents on our borders. ognition between the parties, with each anybody can disagree with that. The current system discourages sav- party limited to not to exceed 30 min- The current Tax Code has become an ings and investment by taxing income utes, and each Member except the ma- uncontrollable and rampant institution when we earn it, taxes it when we save jority and minority leader limited to with no regard for what has made this it, taxes us when we invest it, and not to exceed 5 minutes. country great, individual freedom. taxes us again when we die. The Chair recognizes the gentleman Mr. Speaker, there is a bill on the It is not efficient. Complying with, I from Texas, Mr. SAM JOHNSON, for 5 floor that we will consider today that think, the Federal Tax Code costs tax- minutes. illustrates the problems we face. The payers more than $600 billion a year. f bill makes browsing or snooping Replacing this system will cause in- through taxpayer files a crime, subject- terest rates to go down, by every testi- REPEAL OF THE 16TH ing offenders to criminal penalties of mony that we have had, and savings AMENDMENT up to $100,000 and/or 1 year in jail. To and capital investment to increase. Mr. SAM JOHNSON of Texas. Mr. me this is a serious violation of pri- Finally, we have stifled opportunity Speaker, believe it or not, today is tax vacy, and I am greatly disturbed that by designing a system that picks win- day. It is on this day that every hard- has been allowed to occur within the ners and losers, one in which Washing- working American sends more money IRS. ton decides what is best for the people than is necessary to the Federal Gov- Mr. Speaker, this is just one more instead of letting the people decide ernment, a day that most people prob- reason why the IRS should be abol- what is best for America. ably would like to forget. ished. It is time for us to stop tinker- As recently as 1982, Americans paid Most Americans are tired of big gov- ing around the edges, time for us to get only 19.9 percent of their income in ernment, high taxes, the complexity of serious and abolish the IRS and replace taxes. New data reveals that in 1995 the current Tax Code and, guess what, the current system. Americans paid 31.3 percent of their in- the IRS. Well, I am too, and I plan on The tax freedom bill is the first step come in taxes, the highest level in his- doing something about it. to do that. I believe it will encourage tory, and that does not count local and Last week I introduced a bill that ev- an open, honest, and constructive de- State. If we add those in, we are paying eryone can support and rally behind. It bate about why our current tax struc- nearly 50 percent, 51, I guess. will unite Members and the public be- ture has failed and what we should ex- Mr. Speaker, those that say the sys- hind a common goal, eliminating the pect. By embracing the principles of tem can be fixed are crazy, in my view. IRS and developing a new tax system. freedom, we can create a system that is It has undergone 31 major revisions and I think that is something every one un- fair and simple, that reduces the bu- 400 minor ones in the past 40 years. I derstands and is energized about. reaucracy, that encourages savings, believe any new system must be based My bill is called the tax freedom bill that is efficient, that drives the econ- on a vision of America that places the and would repeal the 16th amendment omy, that creates opportunity for all individual, not the Government, in to the Constitution. That is the amend- and finally puts more money in our charge. ment that authorizes the income tax. pockets. f The tax freedom bill is designed to re- The current system fails to meet verse one of the most destructive these commonsense criteria. It is not THE AMERICAN DREAM TAX amendments, in my view, to the U.S. fair or simple. FAIRNESS EQUITY ACT OF 1997 Constitution. The current system has 480 different The SPEAKER pro tempore (Mr. As most of my colleagues know, the forms plus 280 more to say how to fill SNOWBARGER). Under the Speaker's an- 16th amendment was passed by Con- out the 480. Explain to me how the first nounced policy of January 21, 1997, the b This symbol represents the time of day during the House proceedings, e.g., b 1407 is 2:07 p.m. Matter set in this typeface indicates words inserted or appended, rather than spoken, by a Member of the House on the floor. H1457 H1458 CONGRESSIONAL RECORD Ð HOUSE April 15, 1997 gentleman from Montana [Mr. HILL] is most complicated areas of our Tax You should. Nor am I suggesting that recognized during morning hour de- Code. the Government should not collect bates for 5 minutes. According to the IRS, families aver- taxes. It should. Mr. HILL. Mr. Speaker, I am plan- age 167 hours complying with the maze However, Mr. Speaker, I am suggest- ning to introduce a bill to reduce the of estate tax law. Further, even after ing that average American families high rate of capital gains and elimi- the best tax planning, the IRS under- should not have to pay 40 percent of nate the current estate tax burden that takes tax audits in nearly 40 percent of their income to the Government. That falls disproportionately on farmers and the estate returns compared to a mere is way too much freedom for any one small business owners. 1.7 percent on normal income tax re- family to give up. Let us reduce taxes My legislation will restore the Amer- turns. on saving and investment. Bring tax ican dream to hard-working citizens After all the money and effort spent relief to families and pass the tax limi- who choose to invest in or expand a on compliance, the estate tax contrib- tation amendment. business. It will give hope to those who utes only 1 percent of our national rev- f wish to pass along their life's work to enues. The inefficiencies of the estate NO TAXATION WITHOUT their children and grandchildren with- tax are further demonstrated in recent RESPIRATION out fear that more than half of their economic studies that indicate compli- estate will go to the Government. ance and enforcement costs 65 cents of The SPEAKER pro tempore. Under Reducing the high rate of capital every dollar collected. Every IRS field the Speaker's announced policy of Jan- gains is vital to our ability to compete office has separate estate and gift tax uary 21, 1997 the gentleman from Colo- in the global marketplace and to ex- units to handle the more than 80 pages rado, Mr. BOB SCHAFFER, is recognized pand our work force here at home. My of the Tax Code and almost 300 pages of during morning hour debates for 1 bill will reduce the capital gains rate rules in the Federal Register that are minute. to a new, lower 15 percent rate on in- devoted to enforcing this tax. The Fed- Mr. BOB SCHAFFER of Colorado. vestments held 3 years or more. Taking eral courts are now clogged by 10,000 Mr. Speaker, it is April 15, tax day, and this action would create a strong in- estate tax cases. I rise to speak about a grave matter. centive to help establish a vibrant and Mr. Speaker, the bill I will soon in- The American farmer, the owners of growing economy. And a strong, grow- troduce reduces the capital gains tax small businesses, the freedom-loving ing economy will help us achieve a bal- rate, replaces the estate tax with a Americans across the land want to anced budget. simpler, fairer tax on capital gains. It abolish one of the most offensive taxes Mr. Speaker, reducing the burden- will revitalize the American economy of all. That is right, I am talking about some estate tax has long been a goal of and restore the American dream to the inheritance tax or the death tax as mine.
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