CONGRESSIONAL RECORD — Extensions of Remarks E295 A BILL TO INCREASE THE ANNUAL laski, a patriot and military hero and the Fa- living longer and enjoying their retirement. At CAP ON STATES’ AUTHORITY TO ther of the American Cavalry. a time when this Congress is discussing the ISSUE THEIR OWN TAX-EXEMPT While countless words have been spoken future of Social Security, and how to personal- PRIVATE ACTIVITY BONDS AND and many volumes have been written about ize and modernize the system, we also need TO INDEX SUCH AMOUNTS IN Casimir Pulaski's life, I believe this contribu- to encourage private investment. We should THE FUTURE tions to his native home and his bravery on be encouraging people to plan for their future behalf of his adopted land are immeasurable. with retirement plans and IRAs, rather than HON. AMO HOUGHTON Casimir Pulaski was born on March 4, 1747 encouraging reckless spending and a me-first OF NEW YORK in Warka, Poland. He was a valiant fighter attitude. This country was born on the promise IN THE HOUSE OF REPRESENTATIVES during Poland's war of independence from of hope and opportunity, and by taxing fami- Russia. But for his distinguished service to- lies and businesses at their most agonizing Thursday, February 25, 1999 ward freedom and independence on behalf of time, we destroy their hope for the future. Mr. HOUGHTON. Mr. Speaker, I am his people and his beloved Poland, he was By today's tax system, it is easier and pleased to join my colleague from Massachu- forced to flee and became an exile. cheaper to sell a business before death rather setts, Mr. NEAL, together with a number of He remained a voice for just causes and an than try to pass it on after. More than 70 per- other colleagues, in introducing our bill, ``The unwavering spirit for freedom. That is why he cent of family business and farms do not sur- State and Local Investment Opportunity Act of joined in America's struggle against the colo- vive through the second generation. Nine out 1999.'' The bill would raise the annual cap on nists and fought along side General George of ten successors whose family-owned busi- states' authority to issue their own tax-exempt Washington during the Revolutionary War. He nesses failed within three years of the prin- ``Private Activity'' bonds to $75 times popu- was named brigadier general and the first cipal owner's death said trouble paying estate lation ($225 million if greater) and provides for commander of the American cavalry. For his taxes contributed to the company's demise. an inflation adjustment based on the con- bravery and service, he was bestowed, and For family owned business, this is a tax just sumer price index for calendar years after rightly so, the title of ``Father of the American because the business is changing ownership 2000. The bill would be effective for calendar Cavalry.'' due to the death of an owner. years after 1999. He paid the ultimate price for his convictions Aside from being a source of revenue, an- A similar bill was introduced in the 105th and was fatally wounded during the Battle of other express purpose of the estate tax was to Congress and was enacted without the index- Savannah. break up large concentrations of wealth. 75 ation provision and the increase in the annual Casimir Pulaski is an American hero, who years later, however, reality suggests that cap is being phased in starting in 2003. Thus, fought for freedom, with honor and courage. rather than being an important means for pro- our new bill is the same as last year's bill ex- As we commemorate this legend, I also wish moting equal economic opportunity, the estate cept for the indexation and effective date. to recognize the countless accomplishments tax is in fact a barrier to economic advance- Chairman ARCHER of the Ways and Means and great contributions of Polish Americans to ment for people of all economic cir- Committee was totally cooperative in our effort our nation. cumstances. In effect, the death tax, which last Congress, and indeed was key in includ- f was established to redistribute wealth, hurts ing our original proposal in the Taxpayer Re- those it was meant to helpÐnamely, Ameri- lief Act of 1998, which the House passed but INTRODUCTION OF THE DEATH ca's working men and women. When small the Senate did not take up. Nevertheless, the TAX ELIMINATION ACT businesses close their doors, loyal employees Chairman persisted in including the phased-in lose their jobs. provision in the smaller so-called ``extender HON. JENNIFER DUNN The saying goes that death and taxes are bill'' that was enacted. OF WASHINGTON the only certainties in life. I believe it is ridicu- We believe this change is important to all of IN THE HOUSE OF REPRESENTATIVES lous that the government force the American us, in that tax-exempt Private Activity Bonds fi- Thursday, February 25, 1999 people to deal with both on the same day. nance affordable ownership and rental hous- Families should be allowedÐand encour- ing, manufacturing job creation, environmental Ms. DUNN. Mr. Speaker, it's been said that agedÐto save for future generations. I invite cleanup, infrastructure and student loans. Na- only with our government are you given a my colleagues to join JOHN TANNER and me in tionwide, demand for bond authority exceeded ``certificate at birth, a license at marriage, and our bi-partisan effort to eliminate this detrimen- supply by nearly 50 percent in 1997, accord- a bill at death.`` Today I am introducing the tal and cruel tax. ing to the National Council of State Housing Death Tax Elimination Act, which seeks to f Agencies. This is a bipartisan issue. Three- phase-out the onerous death tax. The death quarters of the House supported our bill in the tax rates will be reduced by 5 percentage TRIBUTE TO THE 75TH ANNIVER- 105th Congress and a majority of the Senate points each year until the highest rate brack- SARY OF THE JUDSON CENTER cosponsored identical Senate legislation. The etÐ55 percentÐreaches zero in 2010. As nation's governors and mayors, other state these rates are lowered to zero, more and HON. SANDER M. LEVIN and local governmental groups, and the public more families will no longer be forced to give OF MICHIGAN finance community all strongly support full the family savings to Uncle Sam and the fam- IN THE HOUSE OF REPRESENTATIVES ily business will be saved. In an era when the bond cap restoration. Thursday, February 25, 1999 On the possibility that a large tax package productivity of American workers is creating moves forward this session, we believe it is huge budget surpluses, it is incomprehensible Mr. LEVIN. Mr. Speaker, I rise to honor the important to reconsider the effective date for this tax to live on. The death tax deserves Judson Center on the occasion of their 75th issue, as well as the indexing for inflation to die. Anniversary. going forward. One of the most compelling aspects of the The Judson Center began as a children's We urge our colleagues to join us in co- American dream is to make life better for your home with a single matron tending to the emo- sponsoring this important legislationÐ``The children and loved ones. Yet, the current tax tional, physical and spiritual growth of only a State and Local Investment Opportunity Act of treatment of individuals and families at death few children. As children and families became 1999.'' is so onerous that when one dies, their chil- more fragmented and victimized by poverty, f dren are many times forced to sell and turn disabilities, abuse and neglect, the Judson over more than half of their inheritance just to Center grew to meet these new challenges. IN HONOR OF CASIMIR PULASKI pay the taxes. It takes place at an agonizing Under the 17 year leadership of Mounir W. time for the family; when families should be Sharobeem, the Judson Center has 365 em- HON. JANICE D. SCHAKOWSKY grieving for a loved one with friends and rel- ployees and is a comprehensive, multi-fac- OF ILLINOIS atives, rather than spending painful hours with eted, community-based human service center IN THE HOUSE OF REPRESENTATIVES lawyers and bureaucrats. providing care for over one thousand individ- By confiscating between 37 percent and 55 uals on any given day. It serves individuals in Thursday, February 25, 1999 percent of an estate, the death tax punishes Wayne, Oakland, Macomb, Washtenaw and Ms. SCHAKOWSKY. Mr. Speaker, on behalf life-long habits of savings, discourages entre- Kalamazoo counties. of the millions of Polish Americans, the city of preneurship and capital formation, penalizes In 1991, the agency won Crain's Detroit Chicago, the people of illinois and citizens of families, and has an enormous negative effect Business ``Best Managed Non-Profit Award,'' our nation, I rise today in honor of Casimir Pu- on other tax revenues. Americans today are and the Peter F. Drucker Award for Non-Profit E296 CONGRESSIONAL RECORD — Extensions of Remarks February 25, 1999 Innovation. In 1994, Judson Center was a fi- Anyway, I was a 14-year-old fan when I met TRIBUTE TO CAPE AND ISLANDS nalist in the Innovations in State and Local Wilmer and some of his fellow St. Louis Car- EMERGENCY MEDICAL SERVICES Government Award program, sponsored by dinals in Milwaukee. He gave me his auto- the Ford Foundation and the John F. Kennedy graphÐin fact, I still treasure those Cardinal School of Government. The Richard Huegli autographs todayÐand tickets to the game. HON. WILLIAM D. DELAHUNT Award sponsored by United Community Serv- That's when ballplayers really were heroes to OF MASSACHUSETTS ices has been presented to the agency on two their fans, and when baseball was the indis- IN THE HOUSE OF REPRESENTATIVES occasions. In 1994 it received this award for putable National Pastime. its innovative Supported Employment program, You'll find Wilmer Mizell permanently listed Thursday, February 25, 1999 and in 1998 for its Living in Family Environ- in the baseball fan's bible, the Encyclopedia of Mr. DELAHUNT. Mr. Speaker, I rise today ment initiative. Baseball. He pitched for the Cardinals, the to recognize the important work of Cape and Judson's leader, Mounir W. Sharobeen was Pittsburgh Pirates, and the New York Mets. Islands Emergency Medical Services on the awarded Executive of the Year by United He was a key addition for the Pirates in 1960, occasion of its twenty-fifth anniversary on Feb- Community Services in 1990, and Michiganian when Pittsburgh capped an improbable World ruary 25, 1999. of the Year by the Detroit News in 1992. Series victory over the Yankees on Bill The Cape and Islands Emergency Medical Mr. Speaker, I ask my colleagues to join me Mazeroski's stunning home run. Wilmer then Services system was created in 1974 by a in congratulating Judson Center for 75 years performed the ultimate sacrifice on behalf of group of physicians, fire fighters and chiefs, of fulfilling its mission to help children, adults the grand old game by toiling for the expan- local officials and educators who recognized and families reach their fullest potential. I wish sion Mets. the need to develop a comprehensive para- them success in continuing to serve so many After a few years, Wilmer Mizell broke into medic training program and who had the vi- communities in need. another exclusive lineup. He was elected as a sion to create a system to provide advanced f Congressman from North Carolina. Wilmer life support ambulance services to the people served his district with distinction from 1968 to of the Cape and Islands. IN MEMORY OF WILMER ‘‘VINEGAR 1974. He would later serve in the Commerce Today, Cape and Islands EMS provides BEND’’ MIZELL Department under President Ford and in the these comprehensive services to 26 towns, 29 Agriculture Department under President SPEECH OF provider agencies, 5 hospitals and a fluctuat- Reagan. His easy-going style masked a savvy ing population of 200,000 in the winter months mind. HON. MICHAEL G. OXLEY and over 1,000,000 during the summer. When I was a boy, I couldn't have imagined OF OHIO Cape and Islands EMS has made significant IN THE HOUSE OF REPRESENTATIVES that I would meet Wilmer Mizell on the base- ball field again * * * only this time, as a Con- contributions to the delivery of health care on Wednesday, February 24, 1999 gressman. For years, Wilmer was a fixture at Cape Cod, Martha's Vineyard and Nantucket Mr. OXLEY. Mr. Speaker, I'd like to offer a the congressional baseball game. As a long- through education, medical direction and over- tip of the old baseball cap to a great team time player, I can't tell you how much it meant sight, communications and administrative serv- playerÐWilmer Mizell. to have Wilmer at practice and at the game ices for EMS providers. I was saddened to learn of Wilmer's death itself. One of my great regrets in my first year After twenty-five years, Cape and Islands this past Sunday at the age of 68. It's appro- as manager of the Republican team is that EMS has become a leader in the delivery of priate that Congress put its appreciation of Wilmer won't be there to share his advice, high-quality emergency medical services. Its one of its most genial Members in the record wisdom, and wit. team has set a high standard of excellence, books. But we will all remember Wilmer Mizell always striving to exceed the needs and ex- I first came across Wilmer Mizell not as a when we rise for the National Anthem before pectations of the Cape and Islands medical Congressman from North Carolina, but as a the game this June. He was the essence of community as well as area residents. cagey major league pitcher known as ``Vinegar two traits common to success in baseball and Today, I ask my colleagues to join me in Bend'' on his baseball cards. Truly the kind of politics: good-hearted competition and real ca- congratulating the Cape and Islands EMS great baseball nickname I fondly remember maraderie. We'll miss this great ballplayer, System for twenty-five years of outstanding from my boyhood in the 1950's. great American, and truly good friend. service.