H.R. 1804House108th Congress (2003-2005)In Committee

Domestic Budget Protection Act of 2003

Introduced April 11, 2003

Legislative Activity

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4 earlier actions
HouseIntro Referral Latest Action

Sponsor introductory remarks on measure. (CR H9018)

September 30, 2003

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HouseIntro Referral

Introduced in House

April 11, 2003

HouseIntro Referral

Referred to the House Committee on Ways and Means.

April 11, 2003

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H3933)

May 9, 2003

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H5660)

June 19, 2003

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H9018)

September 30, 2003

Floor Debate

24 members

What members said about H.R. 1804 on the floor

10 Republicans14 Democrats
Thomas M. Reynolds
Rep. Thomas M. ReynoldsR-NY-26 · May 9, 2003

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 227 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Martin Frost
Rep. Martin FrostD-TX-24 · May 9, 2003

Mr. Speaker, I yield myself such time as I may consume. (Mr. FROST asked and was given permission to revise and extend his remarks, and include extraneous material.) Mr. Speaker, the rule poses a…

Charles B. Rangel
Rep. Charles B. RangelD-NY-15 · May 9, 2003

Mr. Speaker, this is a day that I do not think our country will ever forget. It is a day of infamy. It is a day that the Republican majority has decided that it is their way or the highway. If they…

William M. Thomas
Rep. William M. ThomasR-CA-22 · May 9, 2003

Mr. Speaker, pursuant to House Resolutions 227, I call up the bill (H.R. 2) to amend the Internal Revenue Code of 1986 to provide additional tax incentives to encourage economic growth, and ask for…

Chet Edwards
Rep. Chet EdwardsD-TX-11 · May 9, 2003

Mr. Speaker, we have heard it before, we can afford tax cuts, large increases in national defense and still balance the budget. This is not a new idea. We heard it 22 years ago from President Reagan…

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Jim Nussle
Rep. Jim NussleR-IA-1 · May 9, 2003

Mr. Speaker, just like last year when the Democrats did not have a budget, this year they do not have an economic plan. They have a press release that they rushed to the floor today, had it put into…

Sam Farr
Rep. Sam FarrD-CA-17 · May 9, 2003

Mr. Speaker, I rise in strong opposition to this bill. I rise in opposition because the author of this bill is from the great State of California. This bill cuts $850 million out of the State budget,…

Alcee L. Hastings
Rep. Alcee L. HastingsD-FL-23 · May 9, 2003

Mr. Speaker, I thank my good friend and the distinguished ranking member, the gentleman from Texas (Mr. Frost) for yielding me time. Mr. Speaker, my colleague and good friend, the gentleman from New…

Steny H. Hoyer
Rep. Steny H. HoyerD-MD-5 · May 9, 2003

Mr. Speaker, I thank the gentleman for yielding me this time. We just heard a representation of what their bill is going to do. We ought to judge the credibility of those representations. The…

Sam Johnson
Rep. Sam JohnsonR-TX-3 · May 9, 2003

Mr. Speaker, I rise in support of the Jobs and Growth Tax Reconciliation Act. This bill is going to provide much- needed tax relief for individuals and businesses to help create jobs today, while…

Eliot L. Engel
Rep. Eliot L. EngelD-NY-17 · May 9, 2003

Mr. Speaker, I rise in opposition to this outrageous rule and its outrageous tax cut. We are not even given time to debate this bill. We can have democracy in Iraq, but not here on the House floor.…

John M. Spratt, Jr.
Rep. John M. Spratt, Jr.D-SC-5 · May 9, 2003

Mr. Speaker, first of all, let us be clear, this is not a $550 billion tax cut. Take out the phony sunsets, the false expiration dates, and it is easily over a trillion dollars. By our calculation,…

James P. McGovern
Rep. James P. McGovernD-MA-3 · May 9, 2003

Mr. Speaker, I oppose this closed rule and the underlying bill. As everyone here knows, our economy is in very bad shape. Unemployment is at 6 percent and millions of Americans are unable to find…

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David Dreier
Rep. David DreierR-CA-26 · May 9, 2003

Mr. Speaker, I rise in strong support of this rule. When we won the majority back in 1994, we decided that we were going to guarantee that the minority had something that we on numerous occasions…

Jerry Weller
Rep. Jerry WellerR-IL-11 · May 9, 2003

Mr. Speaker, I rise in very strong support of this legislation that deserves bipartisan support. The jobs and growth package that is before us today is projected by independent economists to generate…

James P. Moran
Rep. James P. MoranD-VA-8 · May 9, 2003

Mr. Speaker, I rise today to oppose this reckless Republican tax cut in a budget already plagued by deficits as far as the eye can see. In light of the worst fiscal reversal in the nation's history,…

Maxine Waters
Rep. Maxine WatersD-CA-35 · May 9, 2003

Mr. Speaker, I rise in strong opposition to the Thomas tax plan. The reckless tax cut contained in the Thomas plan is unfair and is irresponsible. Mr. Speaker, I rise in strong opposition to the…

Jennifer Dunn
Rep. Jennifer DunnR-WA-8 · May 9, 2003

Mr. Speaker, I rise in support of this legislation to strengthen our economy, to create jobs and to provide tax relief to millions of America's workers and their families. This is a sensible,…

J. D. Hayworth
Rep. J. D. HayworthR-AZ-5 · May 9, 2003

Mr. Speaker, I thank the gentleman, the chairman of the full committee, for his work on this legislation and would urge my colleagues to adopt it. Let me start with a point of agreement with the…

Rob Portman
Rep. Rob PortmanR-OH-2 · May 9, 2003

Mr. Speaker, I thank the chairman for yielding me the time, and I thank my colleague from Ohio who just spoke. One thing that excites me about this bill is it will create 1.2 million new jobs by the…

Robert Menendez
Rep. Robert MenendezD-NJ-13 · May 9, 2003

Mr. Speaker, what are Republicans afraid of? Are they afraid of the anger of millions of unemployed when they found out Republicans are passing yet another massive tax cut while unemployment benefits…

Jim Turner
Rep. Jim TurnerD-TX-2 · May 9, 2003

Mr. Speaker, in 2001 we approved a tax cut based on the Congressional Budget Office's estimate that we had a surplus over the next 10 years. Today our Republican colleagues come to the floor asking…

Deborah Pryce
Rep. Deborah PryceR-OH-15 · May 9, 2003

Mr. Speaker, I rise in utter astonishment at my colleagues on the other side of the aisle. Here we are today with a plan before us that has the potential to create 1.2 million jobs by the end of next…

Harold E. Ford Jr.
Rep. Harold E. Ford Jr.D-TN-9 · May 9, 2003

Mr. Speaker, this debate has boiled down to simply a difference in priorities. I agree with a lot of my colleagues that a tax cut is probably needed; but we followed the advice of the other side of…

Bill Text

Latest available legislative text

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Introduced in HouseIssued April 11, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1804 Introduced in House (IH)]

108th CONGRESS
1st Session
H. R. 1804

To raise revenue and reduce large and increasing Federal budget
deficits due to the cost of the war in Iraq.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

April 11, 2003

Mr. Owens introduced the following bill; which was referred to the
Committee on Ways and Means

_______________________________________________________________________

A BILL

To raise revenue and reduce large and increasing Federal budget
deficits due to the cost of the war in Iraq.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Domestic Budget Protection Act of
2003''.

SEC. 2. FINDINGS.

The Congress finds:
(1) The Congress, after review of Congressional Budget
Office estimates and other expert opinions, finds that for a
prolonged period the amount of revenues collected will be
substantially less than the projected Federal expenditures
thereby placing burdens and constraints on the budget and
appropriations decision-making process.
(2) The Congress finds that the budget/appropriations for
Defense, driven by the war and occupation of Iraq, is likely to
grow rapidly and uncontrollably. These obligations will place
intense strains on the Budget/Appropriations process.
(3) The Congress finds that already certain vital federally
funded programs are experiencing devastating federal financial
assistance cuts. More specifically, assistance for Education,
Public Housing, Medicaid, Medicare and Temporary Aid to Needy
Families (TANF) are being subjected to unacceptable cuts.
(4) The Congress finds that there is an established
precedent for the long-term financing of a U.S. War effort. A
special tax on the profits of the nation's largest corporations
would be in accordance with previous precedents: World War I,
World War II, Korea and Vietnam.
(5) The Congress finds that in the last 25 years
corporations have steadily borne less and less of the overall
tax burden. The corporate share of the tax burden has dropped
from a high of 35 percent in 1945 to a level of less than 3
percent in the year 2000. At the same time the individual
income share of the tax burden has grown from 41 percent in
1945 to 50 percent in 2000.
(6) The Congress finds that it is necessary to suspend
further reductions in assistance to domestic programs. It is
also imperative that any increases in basic revenue be utilized
to increase assistance to vital domestic programs.

SEC. 3. CORPORATE TAX SURCHARGE TO FUND WAR IN IRAQ.

(a) General Rule.--Subchapter A of chapter 1 of the Internal
Revenue Code of 1986 (relating to determination of tax liability) is
amended by adding at the end thereof the following new part:

``PART VIII--CORPORATE TAX SURCHARGE TO FUND WAR IN IRAQ

``Sec. 59B. Imposition of surtax.

``SEC. 59B. IMPOSITION OF SURTAX.

``(a) Normal Tax.--
``(1) In general.--In the case of a specified corporation,
the amount of the tax imposed under section 11 for any taxable
year shall be increased by the applicable surtax percentage of
the amount of the tax imposed under section 11 for such taxable
year (determined without regard to this section).
``(2) Treatment of certain taxes.--For purposes of
paragraph (1), a tax shall be treated as imposed under section
11 if the amount of such tax is determined by reference to the
provisions of section 11 (or by reference to any rate contained
therein).
``(b) Minimum Tax.--In the case of a specified corporation, the
amount of the tentative minimum tax determined under section 55 for any
taxable year shall be increased by the applicable surtax percentage of
the amount of the tentative minimum tax for such taxable year
(determined without regard to this section).
``(c) Definitions.--For purposes of this section--
``(1) Specified corporation.--The term `specified
corporation' means any corporation if the aggregate gross
assets of the corporation (as defined in section 1202(d)) (or
any predecessor thereof) at any time during the taxable year or
any prior taxable year after the date of the enactment of this
section exceeds $10,000,000.
``(2) Applicable surtax percentage.--The term `applicable
surtax percentage' means, with respect to a taxable year
beginning in a calendar year, percentage specified by the
Secretary as the amount necessary to fund the war in Iraq for
such calendar year.
``(d) Coordination With Other Provisions.--The provisions of this
section shall be applied--
``(1) after the application of section 1201 and 801(a)(2),
but
``(2) before the application of any other provision of this
title which refers to the amount of tax imposed by section 11
or 55, as the case may be.
No penalty shall be imposed by section 6655 by reason of amounts
imposed by this section.
``(e) Application of Section.--For purposes of subsection (c)(2),
there shall not be taken into account--
``(1) expenditures before March 1, 2003, and
``(2) expenditures after the earliest date that no member
of the Armed Forces of the United States is serving on active
duty in Iraq.''
(b) Clerical Amendment.--The table of parts for subchapter A of
chapter 1 of such Code is amended by adding at the end thereof the
following new item:

``Part VIII. Corporate tax surcharge to
reduce deficit.''
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2002.
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