S9506 CONGRESSIONAL RECORD — SENATE September 19, 2001 Georgia (Mr. CLELAND), and the Sen- serve their country in potentially dan- tember 11, 2001, whether they are mili- ator from Idaho (Mr. CRAPO) were gerous regions outside of the United tary personnel, civilian personnel, res- added as cosponsors of S. J. Res. 18, a States. cue workers, firefighters, police, joint resolution memorializing fallen Current law provides a reduction in nurses, citizens trying to help, citizens firefighters by lowering the United the death tax liability of the estates of in their offices, children taking a plane States flag to half-staff on the day of members of the Armed Forces who are trip, passengers on a plane, pilots of the National Fallen Firefighters Me- killed while serving in a combat zone planes, all of these individuals have morial Service in Emmitsburg, Mary- or die as a result of injuries suffered left us a legacy. Indeed, it is an endur- land. while serving in a combat zone. ing legacy of purpose, a legacy of com- S. RES. 139 In addition, current law provides an passion, a love of liberty, and a quest At the request of Mr. BIDEN, the exemption from the Federal income for justice. names of the Senator from North Caro- tax, on the income earned in the year We must honor all of those who lost lina (Mr. EDWARDS), the Senator from of death, by Federal military and civil- their lives in this vile act of war on the Hawaii (Mr. INOUYE), the Senator from ian employees who die during, or as a United States and never forget; for Louisiana (Ms. LANDRIEU), the Senator result of, injuries suffered in a military their memory has truly unified a very from Alabama (Mr. SESSIONS), the Sen- or terrorist attack outside of the diverse nation and has made it an even ator from South Dakota (Mr. JOHNSON), United States. stronger and more respectful nation. and the Senator from Connecticut (Mr. These brave and honorable individ- We will honor and always remember DODD) were added as cosponsors of S. uals put their lives on the line for our them. Res. 139, a resolution designating Sep- country. It is only right that we recog- The U.S. Senate must rise to the oc- tember 24, 2001, as ‘‘Family Day—A nize their extraordinary dedication and casion and stand in solidarity with the Day to Eat Dinner with Your Chil- their sacrifice. House of Representatives. The Senate dren.’’ Unfortunately, the advent of a new must promptly pass this important leg- type of warfare means many provisions S. RES. 158 islation. It matters to those victims in our Tax Code, which were designed and their families. At the request of Mr. CLELAND, the to provide tax relief to Federal mili- name of the Senator from California I have personally talked to many, too tary and civilian employees killed in many, of those family members—broth- (Mrs. BOXER) was added as a cosponsor service to their country, are now inad- of S. Res. 158, a resolution honoring the ers, children, and wives—who have lost equate in the face of new threats. loved ones because of this dastardly accomplishments and unfailing spirit These benefits do not extend such relief of women in the 20th century. terrorist attack. They are in a time of to civilians who may be likewise killed great grief. That grief will continue f in enemy attacks now indiscriminately until the day they pass from this earth STATEMENTS ON INTRODUCED aimed at civilian targets, as well as and reunite with their loved ones in BILLS AND JOINT RESOLUTIONS military installations. heaven. As we recognize that our world and In this new war against the United By Mr. ALLEN (for himself, Mr. the rules of war, as the terrorists use States, the enemy is making all Ameri- WARNER, Mr. CAMPBELL, and them, have changed, we, too, must cans, whether they are military or ci- Mr. CRAIG): change the tax benefits of those citi- vilian, young or old, parents, children S. 1433. A bill to amend the Internal zens and their families who are ad- or spouses, targets for their attacks. Revenue Code of 1986 to provide tax re- versely affected. lief for victims of the terrorist attacks To address these inadequacies in the In this effort, the Federal Govern- against the United States on Sep- current Tax Code, I introduced the Vic- ment must adapt its death benefits to tember 11, 2001; to the Committee on tims of Terrorism Tax Relief Act of take into consideration this sad truth: Finance. 2001 which would extend and expand that the traditional line between com- Mr. ALLEN. Mr. President, I rise current law benefits to any individual batants and noncombatants is not al- today to talk about a bill I introduced who died as a result of the terrorist at- ways respected. I have told those folks this morning. The first cosponsor of tacks occurring on September 11, 2001. that their husband or their brother or this measure is my good friend and col- Specifically, my legislation elimi- their father is a hero and that they league, Senator JOHN WARNER of Vir- nates all Federal death taxes on the es- were killed because they were here in ginia. The bill is the Victims of Ter- tates of any individual killed during, or America. These grieving families need rorism Relief Act of 2001, which would as a result of injuries derived from, the our assistance as much as do the fami- modify current tax policy to provide September 11, 2001 terrorist attacks. lies of our brave military personnel. needed relief and compassion to the It exempts from Federal income tax, What they do not need in this time of victims of the terrorist attacks that in the year of death, any income mourning is the added worry of filling occurred on September 11, 2001. earned by any individual killed during, out tax forms. It is going to be hard As you well know—and all Americans or who died as a result of injuries re- enough for them to get by emotionally, know—on September 11, 2001, the world sulting from, the September 11, 2001, much less financially. was stunned by what may prove to be terrorist attacks. For the Senate to act promptly on the most vile, most horrifying act of It ensures that all our citizens—law this legislation, would be to send a hate and terror against a nation’s peo- enforcement, firefighters, rescue and positive, reassuring message to these ple. relief workers, nurses, doctors, any- families: you are not going to have to While many questions will remain one—are recognized for their heroism worry about any of these tax forms, or unanswered in the weeks and months and their sacrifice. how to afford new taxes in a time of to come, what is immediately clear is On September 13, 2001, the House of grief—you are not alone in this. We that the conduct of war, as previously Representatives unanimously passed must let them know we appreciate waged by the enemies of the United H.R. 2884, demonstrating overwhelming them as the heroes they are. We will States, has been suddenly altered. That bipartisan support for extending cur- always remember them, their acts of conduct of war is so different than rent law tax benefits to civilian vic- martyrdom and heroism unifying this what we ever imagined as a civilized tims of the September 11, 2001, ter- Nation like I have never seen it unified Nation. This new war does not differen- rorist attacks. While I do not believe in all of our history. tiate between a military and a civilian the legislation went far enough, in that I hope my Senate colleagues, as they target. The enemies of liberty and de- it does not provide for full relief from all start coming back after the holy mocracy do not distinguish between a Federal death taxes, it takes a very days, will rise in applause, and help to trained soldier and an unarmed child. strong stand, sending a message of ensure that our tax benefit laws reflect The Federal Government, and the Con- unity from Washington. the realities of the new war against ci- gress, have previously recognized, and This is a recognition that all of those vilians, allowing them the same sort of rightfully so, the special circumstances who lost their lives, in a violent act of benefits that we provide for our brave of some of our citizens who voluntarily war on the United States, on Sep- military personnel. VerDate Mar 15 2010 03:37 Dec 20, 2013 Jkt 081600 PO 00000 Frm 00040 Fmt 0624 Sfmt 0634 J:\ODA425\1997-2008-FILES-4-SS-PROJECT\2001-SENATE-REC-FILES\RECFILES-NEW\S mmaher on DSKCGSP4G1 with SOCIALSECURITY September 19, 2001 CONGRESSIONAL RECORD — SENATE S9507 I ask unanimous consent that the ‘‘SEC. 2201. COMBAT ZONE-RELATED DEATHS OF traces, the debris of people, regret- text of my legislation introduced ear- MEMBERS OF THE ARMED FORCES tably, and the plane itself. AND DEATHS OF VICTIMS OF CER- lier in the day be printed in the TAIN TERRORIST ATTACKS.’’. In our conversations with the offi- RECORD. (2) The item relating to section 2201 in the cials of the National Transportation There being no objection, the bill was table of sections for subchapter C of chapter Safety Board, Senator SANTORUM and I ordered to be printed in the RECORD, as 11 of such Code is amended to read as fol- inquired into a rumor which had been follows: lows: circulating that the plane might have S.