H10058 CONGRESSIONAL RECORD — HOUSE October 29, 2003 150 miles from Jacksonville—a three-hour SEC. 2. FINDINGS. the Air Force for about 29 years. So my drive. Florida’s two smaller national ceme- The Congress finds the following: family and I know something about teries in Pensacola and St. Augustine are (1) The tragic events of September 11, 2001, this part of military life, and I will and subsequent worldwide combat operations closed due to full capacity. The situation for in the Global War on Terrorism and in Oper- never forget, after I got home from Jacksonville-area veterans is almost des- ation Iraqi Freedom have highlighted the being a prisoner of war, that my wife perate. significant contributions of members of the said that one of her worst moments The National Cemetery Administration’s in- Armed Forces in support of the national se- was when the military chaplain pulled tent is to make veterans’ burial needs avail- curity of the United States and the sacrifices up in front of the house after I was shot able in a state or national cemetery within 75 made by those members in the defense of down and her heart just stopped. She miles of the veteran’s home. Veterans in the freedom. did not know what they were going to Jacksonville area are twice the distance from (2) The sacrifices made by the members of say, but she knew it was not going to the Armed Forces are significant and are an open national cemetery than the National worthy of meaningful expressions of grati- be good, and I cannot imagine today Cemetery Administration’s goal. This is unac- tude by the Government of the United the unspeakable despair of a family ceptable. People need to be able to visit their States, especially in the case of sacrifice who just lost the loved one in service of loved one’s final resting place without being through loss of life. their country only to be followed up by burdened with a six-hour round trip from Jack- (3) The death gratuity payment made by the horror of a visit from the tax man. sonville. We need to show veterans the re- the United States Government for deaths That is just wrong. This bill fixes that. spect that they have earned. while in military service has historically We need to change that law today. I ask that my colleagues support this impor- been tax exempt. This bill permits the entire amount (4) The military death gratuity payment tant legislation. should remain tax exempt in order to assist of the death benefit gratuity to be tax Mr. SMITH of New Jersey. Mr. families of fallen patriots to continue their free. It also increases the amount of Speaker, I yield back the balance of quality of life during their greatest time of the death benefit to $12,000, which is my time. need. more in line with the value of these The SPEAKER pro tempore. The (5) The Congress should periodically in- benefits when they were initially cre- question is on the motion offered by crease the amount of the military death gra- ated. the gentleman from New Jersey (Mr. tuity payment to ensure that its value is not This is a clean bill. There is abso- diminished. SMITH) that the House suspend the lutely no good reason for it to get SEC. 3. INCREASE IN DEATH GRATUITY PAYABLE rules and concur in the Senate amend- WITH RESPECT TO DECEASED MEM- fouled up in the same legislative back ments to the bill, H.R. 1516. BERS OF THE ARMED FORCES. water that stalled three previous provi- The question was taken. (a) AMOUNT OF DEATH GRATUITY.—Section sions of this bill. The SPEAKER pro tempore. In the 1478(a) of title 10, United States Code, is Sadly, every day we hear of deaths in opinion of the Chair, two-thirds of amended by striking ‘‘$6,000’’ and inserting Iraq and other military hot spots those present have voted in the affirm- ‘‘$12,000’’. around the globe. In the 2 years since 9/ (b) EFFECTIVE DATE.—The amendment ative. made by subsection (a) shall take effect as of 11, it has been increasingly important Mr. SMITH of New Jersey. Mr. September 11, 2001, and shall apply with re- that we eliminate the unfair, immoral Speaker, on that I demand the yeas spect to deaths occurring on or after that tax on the death benefit of a and nays. date. servicemember’s loved ones who re- The yeas and nays were ordered. SEC. 4. RESTORATION OF FULL EXCLUSION FROM ceive that from the Armed Forces. The SPEAKER pro tempore. Pursu- GROSS INCOME OF DEATH GRA- Mr. Speaker, I reserve the balance of TUITY PAYMENT. my time. ant to clause 8 of rule XX and the (a) IN GENERAL.—Paragraph (3) of section Chair’s prior announcement, further 134(b) of the Internal Revenue Code of 1986 Mr. MCNULTY. Mr. Speaker, I yield proceedings on this motion will be (relating to qualified military benefit) is myself such time as I may consume. postponed. amended by adding at the end the following There is no need for me to reiterate f new subparagraph: the details of this bill. The gentleman ‘‘(C) EXCEPTION FOR DEATH GRATUITY AD- from Texas has outlined them. I GENERAL LEAVE JUSTMENTS MADE BY LAW.—Subparagraph (A) strongly support the bill, and I agree Mr. SMITH of New Jersey. Mr. shall not apply to any adjustment to the with him wholeheartedly, that its pas- Speaker, I ask unanimous consent that amount of death gratuity payable under chapter 75 of title 10, United States Code, sage is long overdue. all Members may have 5 legislative which is pursuant to a provision of law en- I will also say that it is one of my days within which to revise and extend acted on or before the date of the enactment great honors to serve in the United their remarks and include extraneous of this subparagraph.’’. States Congress with my friend SAM material on H.R. 1516, as amended. (b) CONFORMING AMENDMENT.—Section JOHNSON. He rendered outstanding The SPEAKER pro tempore (Mr. 134(b)(3)(A) of such Code is amended by strik- service as a member of our Armed TERRY). Is there objection to the re- ing ‘‘subparagraph (B)’’ and inserting ‘‘sub- Forces over a very long period of time. paragraphs (B) and (C)’’. quest of the gentleman from New Jer- (c) EFFECTIVE DATE.—The amendments He was also, as my colleagues all know, sey? made by this section shall apply with respect a prisoner of war for 7 years and en- There was no objection. to deaths occurring after September 10, 2001. dured torture during his service on be- f The SPEAKER pro tempore. Pursu- half of our country. Thankfully, he came back home and has rendered out- FALLEN PATRIOTS TAX RELIEF ant to the rule, the gentleman from standing service to his community, to ACT Texas (Mr. SAM JOHNSON) and the gen- tleman from New York (Mr. MCNULTY) his State, and his Nation ever since. Mr. SAM JOHNSON of Texas. Mr. each will control 20 minutes. b 1400 Speaker, I move to suspend the rules The Chair recognizes the gentleman and pass the bill (H.R. 3365) to amend from Texas (Mr. SAM JOHNSON). I am grateful to him, and I am grate- title 10, United States Code, and the In- Mr. SAM JOHNSON of Texas. Mr. ful to all of those who served in our ternal Revenue Code of 1986 to increase Speaker, I yield myself such time as I Armed Forces through the years. the death gratuity payable with re- may consume. As I get older, I work more at keep- spect to deceased members of the Mr. Speaker, I rise today in support ing my priorities straight. Part of that Armed Forces and to exclude such gra- of this bill, the Fallen Patriots Tax Re- for me is to remember that had it not tuity from gross income. lief Act. It is important to me, and I been for all of the men and women who The Clerk read as follows: think to the whole Congress, that we served in the United States military H.R. 3365 get this enacted right away. It is un- through the years, the rest of us would Be it enacted by the Senate and House of Rep- conscionable to me that a knock at the not have the privilege of going around resentatives of the United States of America in door by a military chaplain is followed bragging, as I often do, about how we Congress assembled, by a knock on the door from the tax live in the freest and most open democ- SECTION 1. SHORT TITLE. man. racy on the face of the Earth. This Act may be cited as the ‘‘Fallen Pa- Sadly, this is the case. I had the dis- Freedom is not free. We have paid a triots Tax Relief Act’’. tinct honor of serving my country in tremendous price for it. Part of that

VerDate jul 14 2003 02:18 Oct 30, 2003 Jkt 029060 PO 00000 Frm 00074 Fmt 7634 Sfmt 0634 E:\CR\FM\A29OC7.142 H29PT1 October 29, 2003 CONGRESSIONAL RECORD — HOUSE H10059 price is visible in this Chamber. And As a 10-year veteran of the Army Re- MA; Date and Place of Death: May 21, 2003 in today we are talking about those who serve, I ask you to ‘Achieve the Honor- an area south of Baghdad, Iraq. made the supreme sacrifice. The gen- able’ in this matter.’’ Sergeant Justin W. Garvey; Age: 21; Unit: 1st Battalion, 187th Infantry Regiment, 3rd tleman from Texas (Mr. SAM JOHNSON) Mr. Speaker, I also want to thank Brigade, 101st Airborne Division, U.S. Army; was a prisoner of war in the same war Mr. Gary Brown, who is the director of Hometown: Townsend, MA; Date and Place that took the life of my brother, HM3 the VA office in Marlborough, Massa- of Death: July 20, 2003 in Tallifar, Iraq. Bill McNulty; and I think that is why chusetts, who encouraged me to intro- Private First Class John D. Hart; Age: 20; I feel especially close to SAM. duce legislation to remedy the prob- Unit: 1st Battalion, 508th Infantry Regiment, Mr. Speaker, this is a very, very lems with the current death gratuity, 173rd Airborne Brigade, U.S. Army; Home- minor benefit to the families of those which I did on September 5 when I in- town: Bedford, MA; Date and Place of Death: who made the supreme sacrifice, and troduced H.R. 3019, a bill that is basi- October 18, 2003 in Taza, Iraq. we ought to pass it with dispatch. I cally identical to the one we are con- 1st Lieutenant Brian M. McPhillips; Age: 25; Unit: 2nd Tank Battalion, 2nd Marine Di- strongly support this bill, and I urge sidering today. vision, U.S. Marines; Hometown: Pembroke, all of my colleagues to vote for it. Mr. Speaker, as of this morning, 352 MA; Date and Place of Death: July 27, 2003 in Mr. Speaker, I am pleased to yield 4 American military personnel have lost central Iraq. minutes to the gentleman from Massa- their lives in Iraq. At least 67 others Captain Benjamin W. Sammis; Age: 29; chusetts (Mr. MCGOVERN). have perished in Operation Enduring Unit: Marine Aircraft Group 39, 3rd Marine Mr. MCGOVERN. Mr. Speaker, I Freedom, mainly in Afghanistan. Aircraft Wing, U.S. Marines; Hometown: thank the gentleman for yielding me Among the fallen, nine are from Massa- Rehobeth, MA; Date and Place of Death: this time and for his long leadership on chusetts. In the face of such loss, Mem- April 4, 2003 in Ali Aziziyal, Iraq. tax fairness and support for our men Sergeant First Class Daniel H. Petithory; bers of Congress stand united in our Age: 32; Unit: U.S. Army; Hometown: Chesh- and women in uniform. I also want to need to express our condolences and re- ire, MA; Date and Place of Death: December publicly express my appreciation for spect to the families who have lost a 5, 2001 in Afghanistan. the leadership and the service of the loved one and to ensure that their most Staff Sergeant Bruce A. Rushforth, Jr.; gentleman from Texas (Mr. SAM JOHN- immediate needs are provided for. Age: 35; Unit: U.S. Army; Hometown: SON). Today, the House will do the right Middleboro, MA; Date and Place of Death: Mr. Speaker, I rise in strong support thing by our military families and pass February 21, 2002 in the Philippines. of H.R. 3365. I had the opportunity last H.R. 3365; but, Mr. Speaker, we cannot Mr. SAM JOHNSON of Texas. Mr. night to speak about the need to stop there. We must make sure that Speaker, I reserve the balance of my change the current military death gra- this bill reaches the President’s desk time. tuity, so I simply want to thank my before we adjourn. Only then can we be Mr. MCNULTY. Mr. Speaker, I am colleague from Arizona (Mr. RENZI) for sure that grieving military families pleased to yield 5 minutes to the gen- making sure that the House delays no will not be burdened with an unex- tleman from Missouri (Mr. SKELTON), longer in acting on this urgent issue. I pected tax bill. my former colleague on the Committee also want to commend the tireless We must also move now to complete on Armed Services and the ranking mi- work of the gentleman from Texas (Mr. our work on the Armed Forces Tax nority member of the Committee on EDWARDS) and the gentleman from Fairness Act, which provides addi- Armed Services of the House of Rep- North Carolina (Mr. JONES), who were tional assistance to our uniformed men resentatives. pioneers on this issue and so many oth- and women, especially our overstressed Mr. SKELTON. Mr. Speaker, I thank ers that benefit our military and their Guard and Reserves. the gentleman for his leadership on families. It is more than a bit ironic, Mr. this, and my friend, the gentleman I want to thank my good friend and Speaker, that yesterday the majority from Massachusetts (Mr. MCGOVERN), colleague, and the ranking minority in the Committee on Ways and Means for his hard work in seeing to it this member of the House Committee on approved legislation to provide $140 bil- bill gets here; and I thank as well our Armed Services, the gentleman from lion in corporate tax breaks but cannot friend, the gentleman from Texas (Mr. Missouri (Mr. SKELETON), for ensuring seem to find the time to send this very SAM JOHNSON). that language to increase the death modest bill of tax relief for our mili- Mr. Speaker, I rise in support of this gratuity and to make it retroactive to tary to the President of the United bill, and I thank those who have of- September 11, 2001, will be included in States. fered it and have cosponsored it. The the defense authorization conference Mr. Speaker, I would urge my col- bill before us increases the death gra- report. leagues to vote ‘‘yes’’ on H.R. 3365, and tuity from $6,000 to $12,000; but more Mr. Speaker, I heard from many mili- I call upon the House leadership to important, it would provide that the tary veterans in my district about this send the Armed Forces Tax Fairness entire payment be tax free. issue. In April, Mr. Philip Kurdulis of Act to the President. Congress first established the benefit Worcester, Massachusetts, in par- Mr. Speaker, I submit for the RECORD for death back in 1908, and there is a ticular, motivated me to fix the prob- the names of the servicemen from Mas- long history of this. As a result of in- lems with the death gratuity. He sachusetts who have been killed in creasing the benefit from $3,000 to wrote: ‘‘Dear Representative McGov- combat. $6,000, and the way the law was written ern: I was shocked to find out that the MEMBERS OF U.S. ARMED FORCES FROM MAS- at the time, part of that remained tax- death benefit for our servicemen and SACHUSETTS KILLED IN ACTION OR DIED able. We are now increasing this to women is only $6,000, and that $3,000 of WHILE ON ACTIVE DUTY SEPTEMBER 11, 2001– $12,000 and making it all nontaxable. that is taxed. We need to do the right CURENT DATE About a month ago, I went to Iraq. I thing as a country for the brave men (Information may be partial or incomplete; had the opportunity to see some young and women who have made the ulti- sources: CNN ‘‘Forces: U.S. and Coalition men and young women in uniform mate sacrifice for their country. The Casualities’’ and Central Command Public doing their duty. It is arduous and dif- Affairs Office/U.S. Department of Defense) Congress had no problem coming up ficult, and I felt very proud of them. with $1.6 million each for the families Staff Sergeant Joseph P. Bellavia; Age: 28; Whether they had a star on their shoul- Unit: 716th Military Police Battalion, 16th and survivors of the World Trade Military Police Brigade, XVIII Airborne der or whether they be buck privates, Tower victims. I do not begrudge this Corps, U.S. Army; Hometown: Wakefield, they were doing masterful jobs, for money; however we should do much MA; Date and Place of Death: October 16, which they were well trained. They are more for the brave men and women we 2003 in Karbala, Iraq. the cream of the crop of our youth in sent to avenge them. Deaths in our Specialist Matthew G. Boule; Age: 22; Unit: this country. We thank them for that. current war in Iraq and the conflict in 2nd Battalion, 3rd Aviation Regiment, 3rd Three days our group spent in Iraq, Afghanistan have been relatively few Infantry Division, U.S. Army; Hometown: flying in and out of Baghdad from Ku- Dracut, MA; Date and Place of Death: April in number. I believe it should be afford- 2, 2003 in central Iraq. wait. We had to spend the night in Ku- able, therefore, to increase the death Staff Sergeant Joseph Camara; Age: 40; wait, for security reasons, we were benefit. I propose legislation to correct Unit: 115th Military Police Company, Army told. The second night, Sunday night, this grossly inadequate compensation. National Guard; Hometown: New Bedford, we flew from Baghdad back to Iraq, and

VerDate jul 14 2003 04:12 Oct 30, 2003 Jkt 029060 PO 00000 Frm 00075 Fmt 7634 Sfmt 0634 E:\CR\FM\K29OC7.071 H29PT1 H10060 CONGRESSIONAL RECORD — HOUSE October 29, 2003 in the C–130 airplane there was with us and those who may lose their service member favor of the bonus and most Repub- a body bag carrying the body of a in the war against terrorism, will provide imme- licans voting against the bonus. young soldier. It caused me to stop and diate financial assistance to families in those The Republican administration think that these young Americans are first turbulent and stressful weeks. thrust upon us this budget-busting $87 literally putting their lives on the line, As my colleagues are aware, the conferees billion supplemental spending bill for and the best thing we can do is to show to the defense authorization bill are also con- Iraq and Afghanistan, and then the gratitude and appreciation. sidering a conference provision that would in- House had the audacity to vote against Cicero once said that gratitude was crease the death gratuity to $12,000 for sur- the bonus for our troops; our troops the greatest of all virtues, and I think vivors of deceased service members. who are in harm’s way; our troops who that he was right. So how do we do While I am relatively confident that provision have been wounded, and whose lives that today? We do it with this bill, in- will be accepted by the conferees, what is will be changed and altered forever; troduced by the gentleman from Mas- really needed is to make this payment tax- and our troops who have given up their sachusetts (Mr. MCGOVERN), the gen- free. Which is why I am pleased that my col- lives for this country. tleman from Arizona (Mr. RENZI), the leagues from the Ways and Means Committee We must support our troops. We must gentleman from New York (Mr. are here today to help ensure that the death compensate them for their service to this country should disaster strike. As MCNULTY), and the gentleman from gratuity payments paid to military families are any pundit would have predicted, and Texas (Mr. SAM JOHNSON). This shows tax-free. These families should not have to which has happened 353 times to date gratitude to those unfortunate families worry that this additional money, provided to in Iraq in the last 7 months, we must that lose a loved one, and it is a good them in a time of need, may end up being a support the families of those who make thing that we can do. financial hardship at the end of the year. the ultimate sacrifice. Mr. Speaker, I wholeheartedly support it, both the I urge my colleagues to recognize the sac- this is the very least we can do. To increase and the tax benefit therefrom, rifices and dedication of those who serve in that end, I am proud to support H.R. because gratitude is the greatest of all uniform, and support this effort to provide 3365. virtues and this is one small way we these families the additional financial re- Mr. SAM JOHNSON of Texas. Mr. can express it. sources to help them during a heartbreaking Speaker, I reserve the balance of my Mr. Speaker, I rise to support my col- and distressing time. time. leagues, Mr. RENZI and Mr. MCGOVERN, in Mr. SAM JOHNSON of Texas. Mr. Mr. MCNULTY. Mr. Speaker, I yield their efforts to provide a tax-free, increased Speaker, I yield myself such time as I myself such time as I may consume. I death gratuity payment to survivors of de- may consume to thank the gentleman join with the others in commending ceased service members. The bill before us from Missouri for his comments. the gentleman from Arizona and the would increase the death gratuity payment Mr. Speaker, I reserve the balance of gentleman from Massachusetts for from $6,000 to $12,000, but more importantly, my time. their sponsorship of this bill. I thank it would provide that the entire payment be tax Mr. MCNULTY. Mr. Speaker, I am the ranking minority member of the free. pleased to yield 3 minutes to the gen- Committee on Ways and Means, the Congress first established the death gratuity tlewoman from California (Ms. WOOL- gentleman from New York (Mr. RAN- payment in 1908. At the time, it provided six SEY), my friend and colleague. GEL), for designating me to manage the months pay to the survivors of deceased serv- Ms. WOOLSEY. Mr. Speaker, yester- bill on the Democratic side. ice members. The death gratuity was nec- day the 352nd and 353rd American As I said in the beginning, this is a essary because there was no government life servicemembers were killed since the minor tax benefit that we are giving to insurance program and career personnel often start of the war in Iraq. That means al- those who have made the supreme sac- could not obtain or afford adequate commer- most twice as many soldiers have died rifice. I wish we were doing more, but cial life insurance. The death gratuity payment since the President declared an end to I strongly agree with my friend and was used to provide immediate financial as- major fighting operations than during colleague, the gentleman from Texas, sistance to families of deceased military mem- the 2 months of actual war. Something that this is long overdue. We need to do bers to meet immediate expenses. is drastically wrong here. this with dispatch, and we need to do it The death gratuity program was repealed in We are not adequately showing our for the families of those who have lost 1917 when Congress established the prede- gratitude to those who have sacrificed their loved ones. cessor to the current Dependency and Indem- for us. As a result, 353 of our soldiers One of the fundamental principles is nity Compensation Program. However, only have lost their lives, which speaks to that ‘‘life is to give, not to take.’’ Sit- two years later, Congress would restore this the administration’s haphazard plan- ting across from me in this Chamber is important benefit. Over time as inflation and ning for the postconflict phase in Iraq, a gentleman who has given a great deal pay increases eroded the principle of a six- costing those 353 Americans their lives throughout his life, and especially dur- month pay payment, all survivors regardless of and thousands who have been wounded. ing his military service. Veterans of rank began to receive the higher payment of We must support our brave men and this country and the families of those $3,000. women stationed in Iraq and Afghani- who have lost loved ones could have no The maximum $3,000 tax-free benefit would stan, and we must also make a com- better friend than the gentleman from not see a notable increase until 1991, as our mitment to support the widows and Texas (Mr. SAM JOHNSON). He is one of Nation sent its sons and daughters in uniform widowers of those soldiers who are the reasons why, when I get up in the to war in the Persian Gulf conflict. Congress, killed halfway around the world. And morning, the first two things I do are to thank God for my life and veterans, recognizing the sacrifices that our military fam- we can do that by passing H.R. 3365, like the gentleman from Texas, for my ilies were experiencing, doubled the death doubling the amount paid to survivors of service men and women killed on the way of life. gratuity payment from $3,000 to $6,000. Un- I urge all of my colleagues to support battlefield from $6,000 to $12,000, at the fortunately, the additional increase of $3,000 this bill. was determined to be a taxable benefit. same time making this benefit com- Mr. Speaker, I yield back the balance Today, over 120,000 American troops are pletely tax free. After all, taxing fami- of my time. back in the Persian Gulf to help liberate the lies of patriots does not seem very pa- Mr. SAM JOHNSON of Texas. Mr. Iraqi people. Since the start of the Iraq con- triotic to me. Speaker, I yield myself such time as I flict, over 229 service members have given It appears this bill has strong bipar- may consume. their lives in combat and another 127 have tisan support, and yet we have not al- Mr. Speaker, I thank the gentleman been killed in the line of duty. In addition, 31 ways been so dedicated to our soldiers. from New York for his kind words and service members have lost their lives in com- On October 20, here in this House, less support, and the support of all the bat in Afghanistan in Operation Enduring Free- than 2 weeks ago, this body voted on an Democrats, which has happened in this dom, and 58 Armed Forces personnel have amendment to the $87 billion supple- House previously. been killed in service to their Nation. mental bill that would have added Mr. Speaker, the House has acted re- We have a moral obligation to provide as- $1,500 as a bonus for troops serving in peatedly on this issue. The Committee sistance to these families and help them Iraq and Afghanistan. Unfortunately, on Ways and Means marked up a simi- through this difficult time. Increasing the death this amendment failed by a vote of 213 lar bill in the committee on February gratuity to $12,000 for these military families, to 213, with most Democrats voting in 27. That has been a long time ago.

VerDate jul 14 2003 02:18 Oct 30, 2003 Jkt 029060 PO 00000 Frm 00076 Fmt 7634 Sfmt 0634 E:\CR\FM\K29OC7.073 H29PT1 October 29, 2003 CONGRESSIONAL RECORD — HOUSE H10061 b 1415 first Native American woman killed in action. ashamed that the Congress is only now pro- In the full House we passed a similar Under current law, Lori’s family must pay viding enhanced civil and economic protec- bill on March 20 by a vote of 422–0. An taxes on the death benefit they have received. tions for military personnel on active duty. amended version of this bill then This legislation will correct this injustice. At a time when we are asking our military to passed the Senate by a vote of 97–0, but Alyssa Peterson, a 27-year-old Army Spe- carry an incredibly heavy burden, the Con- it did not get out of conference. The cialist, was an athlete and graduated at the gress is deeply concerned about making life House passed the concept again on top of her class. She was fluent in several lan- as easy as possible for our servicemembers April 9 by voice vote, so I guess we are guages and gracious to her family and friends. and their families, and this bill is the way to just having a hard time keeping this I would like to share with you an essay that begin. bill narrow enough to get it enacted. It this precocious young woman wrote when she While our troops are on duty overseas and is so narrow now, I do not think we was a fifth grade student at Sechrist Middle elsewhere, separated from their families and— could squeeze it any tighter. School, in Flagstaff Arizona. She wrote: in the case of Guard and Reserve troops I do not believe the problems with What is an American Patriot? called up—struggling on less salary than they this bill rest on this side of the Capitol. I believe that an American Patriot can be make in the civilian world, we are hopeful this Unfortunately, House rules do not anyone who lives in America. I think that no legislation will help those military families bet- matter what anyone does with their time, allow me to talk about where the road- ter cope with economic challenges. they can be a patriot each day. To be a pa- This bill would increase the death gratuity blocks are to enactment, but it is not triot you need to be a loyal American. You on this side of the Capitol. need to stand up for what is right. You need payable to the families of deceased members I have a provision regarding military to be the best person you can be. of the Armed Forces and to exclude such gra- academy scholarships and college sav- A patriot needs to help America be a better tuity from gross income. The intent is to assist ings plans that I would like to get en- place to live. Cleaning up litter is being pa- surviving family of active duty service mem- acted this year, but if it would mean triotic. Obeying traffic rules is being patri- bers with immediate expenses following notifi- holding up, for even one more day, the otic. Helping our neighbors and giving of cation of the death of a loved one. ourselves is being patriotic. Participating in elimination of this immoral tax on This bill would double the death gratuity your school activities is being patriotic, just from $6,000 to $12,000 and apply it retro- military death benefits, I would forgo like adults participating in voting for our having any other provisions added. government leaders and laws is patriotic. A actively to all deaths after September 10, Frankly, I do not care what the rea- patriot obeys all the laws of the land. 2001. The bill would also exempt from taxation sons are for not having this concept en- Patriotism is an attitude which shows up the full $12,000 payment. Currently, only acted into law, it is just wrong to tax in our everyday actions. No one needs to $3,000 of the current payment of $6,000 is ex- military death benefits. And as the wait to be a patriot. empt from taxation. gentleman from New York (Mr. I commend Alyssa’s words to your attention. Given our experience here in South Texas MCNULTY) pointed out, it is a minor It is now time to pass this necessary legisla- in helping families who have lost loved ones, tax bill. Let us pass this bill today tion and pay proper tribute to those who have I can tell you that this Congress can do much with another strong vote and get the served our nation. more financially to ease their suffering, but I’m job done before the end of this year. It Mr. SOUDER. Mr. Speaker, I come before pleased that at least we are no longer taxing is the least we can do for the families you today in support of H.R. 3365, the Fallen their death benefits. who have lost a loved one in service to Patriots Tax Relief Act. While there has been Mr. ALEXANDER. Mr. Speaker, I rise today their country. It is for America. We debate over how strong our national defense in support of H.R. 3365/H.R. 3019 (Renzi/ need to do it for America. should be in order to preserve the freedom of McGovern), the Fallen Patriots Tax Relief Act. Mr. RENZI. Mr. Speaker, today the House is others, I think you will find that everyone in I am a proud cosponsor of both of these bills considering H.R. 3365, the Fallen Patriots Tax this chamber is in agreement when it comes because they honor our fallen service men Relief Act. I am moved by the bipartisanship to the treatment of our fallen soldiers and their and women. This bill doubles the military that has carried this bill through the House. families. This bill would be an invaluable way death benefit paid to survivors of military per- The outstanding leadership of my colleagues, of expressing our country’s gratitude to the sonnel killed in the line of duty from $6,000 to Mr. JONES of South Carolina and Mr. MCGOV- brave men and women who have died giving $12,000. It also makes the $12,000 death ERN of Massachusetts, illustrates the dedica- their last full measure of devotion. benefit tax-free. The change would be effec- tion of this Congress to support service mem- In March of this year, Marine Lance Cor- tive retroactive to deaths occurring on or after bers and their families who have sacrificed so poral David K. Fribley, from Atwood, Indiana, September 11, 2001. (Under current law, the much for this great country. In addition, I want and seven of his fellow Marines, were killed in military death benefit is $6,000, of which to thank the gentlemen for their guidance on the opening march of Operation Iraqi Free- $3,000 is subject to federal tax). As a nation this bill and for their eager cooperation in dom. While the gratuity that is owed to the and as Members of Congress, we need to do drafting H.R. 3365. Fribley family has historically been exempt the best we can for the families of the brave This legislation will increase the death gra- from taxation, an oversight in the tax code men and women who have made the ultimate tuity payment to $12,000 and will return the after 1991 left half of the $6,000 gratuity sub- sacrifice for our country’s freedom. payment to its historical tax-exempt status. ject to taxation. Families who have had to suf- For the last several months, I have sup- This payment must remain a gift to surviving fer because of the loss of a loved one are now ported measures that give our armed forces families as a gesture of a grateful nation that being asked to pay taxes on what was set up the resources necessary to provide our sol- dignifies their ultimate sacrifice of their loved to be a one time, tax-free gift. It is for this rea- diers and their families with a better quality of ones. At a time when our nation is sending its son and for families like the Fribley’s that I life. I have supported restoring the child tax sons and daughters to war, it is unconscion- pledge my full support to this bill. If adopted, credit for the families of 260,000 children of able to ask their families to shoulder a tax bur- this legislation would increase the gratuity pay- active duty military personnel. I also supported den on a gift of thanks intended to be free able to survivors of deceased members of the a provision on the house floor to add a $1,500 from taxation. It is because of three of my armed forces to $12,000 retroactive to Sep- bonus for troops serving in Iraq and Afghani- constituents who gave their lives to defend our tember 11, 2001, and would make the pay- stan. Unfortunately, this provision failed on a freedom that I became involved with this legis- ment fully tax-exempt. tie vote. When Democrats offered to transfer lation. As we carry on this struggle against evil, it $3.6 billion from Iraqi reconstruction to pro- Spencer Karol, from Holbrook, Arizona, was is a most tragic fact of war that we are sure viding more support for our troops—including a 20-year-old Army Specialist with the 165th to lose more young people like Lance Cor- important quality-of-life measures such as im- Military Intelligence Battalion. He enlisted in poral David Fribley. As they courageously proved health care benefits I voted yes be- the Army with two friends and was sent to make the sacrifice for our liberty and the safe- cause I believe that we should do all we can Iraq. Specialist Karol died when his vehicle ty of our world, we must never fail to honor to protect and care for our men and women in was hit by an explosive device on patrol at Ar their memory and see that their loss has not uniform. H.R. 3566/H.R. 3019 (Renzi/McGov- Ramadi looking for enemy combatants on Oc- been in vain. ern) is no different. Support for our troops is tober 6, 2003. This legislation would give Spe- Mr. ORTIZ. Mr. Speaker, the bill we pass a priority for me and I am proud to support cialist Karol’s mother the ability to meet the fu- today is indeed the least we could possibly do this benefit for their families. neral expenses of burying her eldest son. for the young men and women who have car- I am glad that the Renzi/McGovern bill Specialist Lori Piestewa, was assigned to ried our battle to the enemy in the global war makes the military death benefit tax-exempt. It the 507th Maintenance Division, and was the in which we are engaged. We should be is wrong that one-half of the military death

VerDate jul 14 2003 04:12 Oct 30, 2003 Jkt 029060 PO 00000 Frm 00077 Fmt 7634 Sfmt 9920 E:\CR\FM\K29OC7.077 H29PT1 H10062 CONGRESSIONAL RECORD — HOUSE October 29, 2003 benefit is currently subject to taxation. Fami- the Armed Services, who have made the ulti- resolution (H. Res. 414) to encourage lies of patriots should not be penalized on a mate sacrifice and given their lives while serv- the People’s Republic of China to fulfill benefit meant to show the nation’s gratitude ing our country. its commitments under international for their sacrifice. We must restore the original Unfortunately, the current death gratuity trade agreements, support the United intent of this benefit and not unduly burden paid to the survivors of a military member is States manufacturing sector, and es- families with an unexpected tax bill. The death not adequate to cover funeral expenses, leav- tablish monetary and financial market benefit paid to the survivor of a military mem- ing them with the extra burden of covering reforms. ber has historically been exempt from taxation. these unexpected costs. The vast majority of The Clerk read as follows: An oversight in the tax code after the gratuity the men and women in uniform come from H. RES. 414 was increased to $6,000 in 1991 left half of hard working low-income backgrounds, whose Whereas United States investors and ex- this payment subject to taxation. Only the pas- families should not be expected to cover these porters to the People’s Republic of China sage of H.R. 3566/H.R. 3019 (Renzi/McGov- costs. recognize the opportunity of doing business ern) will remedy this unfair taxation problem On October 13, 2003, Private Jose Casa- with China but have raised serious concerns for our military families. nova, Jr. became the second constituent of that many of the commitments China made I commend my colleagues Representatives upon joining the World Trade Organization mine to lose his life in Iraq. have not yet been implemented or implemen- MCGOVERN and RENZI for sponsoring this im- The financial assistance provided to the tation has been inadequate; portant measure, and I look forward to sup- Casanova family for burial expenses was not Whereas market barriers and unfair trade porting this bill and supporting our troops. sufficient. The family still had to pay money practices continue to exist, including high Mr. SAM JOHNSON of Texas. Mr. Speaker, from their own funds despite having the fu- tariffs, subsidies, technical trade restric- I rise today in support of H.R. 3365, the Fallen neral home and the local police department tions, counterfeiting, tied trade, violations Patriots Tax Relief Act. It is important that we waive numerous fees and provide some serv- of intellectual property rights, and non- get this bill enacted into law right away. It is ices for free. market-based industrial policies that limit unconscionable that a knock at the door by a United States exports; This situation is not acceptable. Military fam- Whereas increases in global trade will lead military chaplain is followed by a knock on the ilies, like the Casanova family, deserve to be door from the tax man. But sadly, this is the to faster growth of the United States econ- relieved of unnecessary financial costs associ- omy and an improved quality of life for case. ated with their fallen family members’ deaths. workers in the People’s Republic of China; I had the distinct honor of serving my coun- This is the least we can do as a country. Whereas China is one of the fastest-grow- try in the Air Force for about 29 years. So my In honor and in memory of our fallen patri- ing economies in the world and an important family and I know something about military ots, I strongly urge my colleagues to support expanding market for United States exports; life. And my wife, Shirley, has said that one of this bill. Whereas China has made progress in imple- her worst moments was when the military menting the commitments that it made upon Mr. SAM JOHNSON of Texas. Mr. chaplain pulled up in front of the house after joining the World Trade Organization, in- Speaker, I yield back the balance of I was shot down in Vietnam, and her heart just cluding the required reduction of its tariffs my time. stopped. She didn’t know what they were on many industrial goods of importance to The SPEAKER pro tempore (Mr. going to say, but she knew it was not going United States manufacturers; TERRY). The question is on the motion Whereas China must move more quickly to to be good. implement its World Trade Organization I can’t imagine the unspeakable despair of offered by the gentleman from Texas (Mr. SAM JOHNSON) that the House sus- commitments fully and to remove many a family who just lost a loved one in service market access barriers; of their country, only to be followed up by the pend the rules and pass the bill, H.R. 3365. Whereas the currency of the People’s Re- horror of a visit from the taxman. That is just public of China, the renminbi, has been fixed wrong. So this bill fixes that. Let us change The question was taken. relative to the United States dollar since this law today. The SPEAKER pro tempore. In the 1994; This bill permits the entire amount of the opinion of the Chair, two-thirds of Whereas a systemically misvalued cur- death benefit gratuity to be tax free. It also in- those present have voted in the affirm- rency by any large country can have dam- creases the amount of the death benefit to ative. aging trade-distorting effects on both that Mr. SAM JOHNSON of Texas. Mr. country and its trading partners by decreas- $12,000, which is more in line with the value ing the price of exports of products of that of these benefits when they were initially cre- Speaker, on that I demand the yeas and nays. country and increasing the price of imports ated. This is a clean bill. There is absolutely to that country; no good reason for it to get fouled up in the The yeas and nays were ordered. Whereas China’s trade liberalization will same legislative backwater that has stalled The SPEAKER pro tempore. Pursu- cause economic imbalances in its market three previous versions of this bill. ant to clause 8 of rule XX and the and world markets unless China also imple- You know, there a lot of good stories out Chair’s prior announcement, further ments capital account liberalization; there that don’t get reported. For example, I’ve proceedings on this motion will be Whereas the market-based valuation of heard of a company of marines that left Iraq postponed. currencies is a key component to resilient global trading systems by enabling smoother this summer without one casualty. That’s great f transitions to reflect underlying economic news. But, more common is the news we see GENERAL LEAVE fundamentals in a country; on T.V. As President Bush says, ‘‘Iraq is still Whereas China’s substantial foreign re- a dangerous place.’’ Mr. SAM JOHNSON of Texas. Mr. serves reduce China’s susceptibility to cur- Sadly, nearly every day we hear of deaths Speaker, I ask unanimous consent that rency crises and, therefore, the need for con- in Iraq and other military hot spots around the all Members may have 5 legislative tinued use of a fixed currency; globe. In the two years since 9/11 it has been days within which to revise and extend Whereas the International Monetary Fund increasingly important that we eliminate the their remarks and include extraneous (IMF) has advised China to adopt a more unfair, immoral tax on the death benefit a material on H.R. 3365. flexible exchange rate policy, and has indi- service member’s loved ones receive from the The SPEAKER pro tempore. Is there cated that such a change would not have se- objection to the request of the gen- rious adverse consequences for that country, Armed Forces. In fact, this bill reaches back to although IMF officials have expressed con- that terrible day and also applies to families tleman from Texas? cern about the weakness of China’s banking who will be receiving a visit from a chaplain in There was no objection. system and that it may not have the ability the future. I find it shameful that we continue f to move quickly towards a floating rate; to tax one-half of the death benefits paid to ENCOURAGING PEOPLE’S REPUB- Whereas the Joint Ministerial Statement in September 2003 of the Asia-Pacific Eco- families. LIC OF CHINA TO FULFILL COM- This must change before the end of the nomic Cooperation Finance Ministerial MITMENTS UNDER INTER- year. It is the least we can do. These families Meeting ‘‘emphasized the importance of ac- NATIONAL TRADE AGREEMENTS, have given the ultimate sacrifice for our coun- celerating structural reform, adopting mac- SUPPORT UNITED STATES MAN- roeconomic policies that promote sustain- try. We must not take any more from them. UFACTURING SECTOR, AND ES- able growth, supported by appropriate ex- Ms. SOLIS. Mr. Speaker, I rise in strong TABLISH MONETARY AND FINAN- change rate policies that facilitate orderly support of H.R. 3365, the Fallen Patriots Tax CIAL MARKET REFORMS and balanced external adjustment . . . [and] Relief Act. noted a view expressed at the meeting that The Fallen Patriots Tax Relief Act is a posi- Mr. ENGLISH. Mr. Speaker, I move more flexible exchange rate management, in tive step in honoring the men and women of to suspend the rules and agree to the some cases, would promote this objective’’;

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