Assistance for Families of Space Shuttle Columbia Heroes Act

I suggest the absence of a quorum.

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded.

Mr. President, thousands of men and women from Montana are currently stationed overseas, be it in Iraq, Afghanistan, South Korea, Southeast Asia or in other supporting missions throughout the United States and the rest of the world.

These brave and dedicated soldiers have chosen to join the Armed Forces and protect our country, which is one of the highest forms of service there is. They are putting their lives on the line to protect the freedom and security of the United States. I take my hat off to them.

To date, Montana has sent almost 700 Reserve forces into Active Duty. Malmstrom Air Force Base has 105 airmen deployed overseas, including 50 members of the 819th Red Horse Squadron. Earlier this month 114 members of the Red Horse Squadron came home after being deployed in southwest Asia for five and a half months. The airmen are supporting six different operations around the world in southwest Asia, supporting no- fly zones in Iraq or in Afghanistan.

About 390 Army Reservists from Montana have been deployed. From Great Falls, the 889th Quartermaster Company unit--with 119 members--recently received mobilization orders along with 100 members of the 4225th U.S. Army Hospital.

From Missoula, 58 soldiers from the 279th Engineer Battalion and 16 soldiers from the 823rd Transportation Detachment have been activated. And out of Billings, 161 members of the 592nd Ordnance Company recently received their orders. Most of these army Reservists will take part in Operation Enduring Freedom.

Montana's Air National Guard has also contributed significant human resources. 210 members of the 120th Fighter Wind have been activated flying in the no-fly zone over Iraq.

Montana's Army National Guard has contributed about 125 Army Guard members, many of which are at other bases throughout the United States taking part in Homeland Security measures.

Thirty-five members of the 443rd Petroleum, Oil and Lubricants Supply Company have been mobilized to assist

with base security at the 120th Fighter Wing unit on Gore Hill outside of Great Falls, MT. Forty-five soldiers from the 495th Transportation Battalion are taking part in Operation Enduring Freedom. Eight ground- air liaison teams are in Fort Sill, OK, and 2 UH60 Helicopter pilots are in Fort Benning, GA.

Most certainly, I do not want to forget the thousands of Active Duty Army, Navy, Air Force and Marines from Montana stationed elsewhere throughout the Nation and overseas.

These soldiers are sons and daughters, brothers and sisters, fathers and mothers. And like you and I, they have families to take care of and worry about. They have personal lives to attend to, bills to pay and tax forms to fill out. As they are stationed far away, they are worried about how their children are doing in school and how their husbands or wives are coping with the distance. It is not easy.

Every day they are putting their lives back here on hold and instead putting their lives on the line to protect the rights we hold so dear.

With all of the worries they are facing, I am urging for passage of the military tax bill so we can take one, or two, burden off of their minds.

These men and women should not have to worry about whether or not their deployment changes their residency for tax purposes. They should not have to worry about whether or not they can afford their weekend training, nor should they ever have to worry about whether their death could result in an undue tax burden to their family.

One of the best ways we can support our troops is by doing everything we can to ensure that they and their families are taken care of. As a tribute to our Armed Forces, I cannot think of a better way to support them than by passing the military tax bill and allowing them to focus on their mission rather than their finances.

I encourage my colleagues to show their support for our troops today by voting in favor of the Armed Forces Tax Fairness Act.

I share the sentiments of Chairman Grassley. I would support tax treatment for our Guardsmen and Reservists like that proposed by Senators Landrieu, DeWine, and Allen. S. 351 is not the appropriate venue, but the reconciliation package should achieve the goals of S. 442. The junior Senator from Louisiana is correct that the $350 billion tax package should contain both tax cuts to promote growth and benefit the quality of life for the men and women in the United States Armed Forces.

Mr. President, earlier I paid tribute to Senator Daniel Patrick Moynihan. There is a provision in the legislation we are considering which was very near and dear to the heart of Senator Moynihan, and that is the expatriation provision contained in this bill. It was actually developed by Senator Moynihan and Senator Roth several years ago. That is the genesis of this provision.

As we know, there are many men and women overseas fighting for our country. For example, there are currently about 300,000 in Iraq. At the same time, there are individuals who attempt to escape their patriotic duty. While we have 300,000 men and women over in Iraq, other individuals are attempting to escape their patriotic duty. They relinquish their U.S. citizenship. Why? One basic reason: In order to avoid supporting the United States through taxes.

Between 1991 and 2002, approximately 6,500 U.S. citizens have expatriated; that is, they gave up their U.S. citizenship. In 1966, as part of the Foreign Investors Tax Act, Congress created an alternative tax regime for U.S. citizens who expatriated in order to avoid paying taxes. The alternative tax regime taxes a former citizen on U.S. property for 10 years after expatriation.

These tax rules were strengthened in 1996 following press reports and congressional hearings indicating that very wealthy individuals expatriated while maintaining significant contacts with the United States.

Unfortunately, these changes to the law have not deterred citizens from expatriating to avoid paying U.S. taxes. The changes simply never worked as Congress intended.

This year, the Joint Committee on Taxation published a study on individual expatriation. According to the Joint Committee, there is virtually no enforcement of the special tax and immigration rules applicable to tax-motivated citizenship relinquishment and residency termination.

The Joint Committee also said that present law has been highly ineffective. Present law continues to provide tax incentives for individuals to expatriate. It also is difficult to collect U.S. taxes on former citizens who are no longer physically present in the United States.

Additionally, a study conducted by the General Accounting Office concluded that the IRS did not have a systematic compliance effort. That means that we are not even enforcing the alternative tax regime that is on the books.

That means a former citizen could avoid the alternative tax regime by holding foreign assets--which are not taxed. Or by waiting until the 10-year period expires before disposing of U.S. property.

The Armed Forces Tax Fairness Act includes a new system to address tax-motivated expatriation. Under this legislation, any U.S. citizen or long-term resident who relinquishes their U.S. citizenship or residency will be subject to an exit tax on the gains attributable to property owned during their U.S. citizenship.

Under this proposal, if the gain exceeds $600,000, then a former citizen will be taxed on the net unrealized gain on property--as if it were sold at fair market value 1 day prior to expatriation. The Treasury Department believes that this new system will greatly improve the administrability of the tax on expatriates. The new system imposes the tax at the time the individual leaves the U.S. jurisdiction.

Additionally, by including foreign assets within the regime, this eliminates a significant incentive for tax-motivated expatriation.

This expatriation provision will raise $700 million. The military bill uses that $700 million to provide tax benefits to military personnel.

In contrast, the House version of the military bill is simply a modification of the current alternative tax regime. It raises $328 million. The House version will not go far enough. It simply adds more provisions for the IRS to enforce. This strikes me as odd considering none of the current provisions is being enforced.

Sometimes the laws just do not work the way Congress intended. So, we must change the laws to ensure they are effective and administered as Congress intended.

The current system to tax expatriates does not work. We have had nearly 40 years to make the system work. We should not wait any longer to collect taxes on those who do not value the freedoms our nation provides.

The new proposal does not seek to tax expatriates on income earned after expatriation. It just says they have to

pay tax on the income earned while they were a U.S. citizen. While our military protected them.

I thank former Senator Bill Roth and the late Senator Daniel Patrick Moynihan, who developed this proposal several years ago. And I thank Senator Harkin and others who have continued to work on this in the 107th Congress and this year.

Amendment No. 433

(Purpose: In the nature of a substitute)

On behalf of Senator Grassley and myself, I call up amendment numbered 433.

I ask unanimous consent reading of the amendment be dispensed with.

Mr. President, I yield whatever time the Senator from Arkansas desires.

Mr. President, that is a very important statement and request that the Senator from Arkansas has made. I can speak on behalf of myself, and I am sure Senator Grassley, that we would be more than honored to join with the Senator from Arkansas in making that request. It is a very timely request. It is one that is very important. Frankly, I am a little bit surprised none of us made that same request that he has made because it is so important, and it is going to give us a lot better idea of the financial condition of our armed services. It is a good idea.

Mr. President, when the space program began in 1959 there were only seven astronauts in the entire country. They all were or had been in the Armed Forces.

That was only 44 years ago and since then, much has changed. Today, astronauts are comprised of Americans from every race, creed, color and gender.

While many still come from the military, the astronaut corps now includes civilian doctors, scientists, and engineers. They are our best and our brightest. They risk their lives to advance our knowledge and understanding of the world.

On February 1, 2003, seven men and women aboard the space shuttle Columbia lost their lives. LTC Michael P. Anderson, U.S. Navy CAPT David Brown, U.S. Navy CDR Laurel Clark, Dr. Kalpana Chawla, U.S. Air Force COL Rick Husband, Naval CDR William McCool, and Israeli Air Force COL Ilan Ramon will be remembered forever.

Five of the six Columbia crew members, from the United States, had military backgrounds. They were national heroes who are deeply missed by their family and friends. Through their dedication to space exploration, they lived their lives to the fullest and made long lasting contributions.

In honor of their sacrifice, I along with 13 of my Senate colleagues, introduced S. 298, the Assistance for Families of Space Shuttle Columbia Heroes Act.

I am pleased that the legislation was included by the Senate Finance Committee as part of the Armed Forces Tax Fairness Act of 2003.

Under the legislation, the families of the Columbia heroes would receive the same benefits as families of military personnel who die in the line of duty.

The provisions are similar to legislation passed in 2001 that provided relief to victims of the September 11, anthrax and the Oklahoma City attacks.

Specifically, the bill expands the class of those eligible for these benefits to include astronauts killed in the line of duty.

The legislation provides income tax relief. Current law generally excludes from tax income received in the year of death or in a previous year for soldiers killed in combat zones, and victims of September 11, anthrax and Oklahoma City.

The legislation expands this benefit to apply to astronauts who die in the line of duty.

The legislation provides death benefit relief. Current law excludes from income any death benefit paid by the U.S. Government to a soldier killed in a combat zone or paid by an employer to the families of the victims of September 11, the anthrax attacks, or the Oklahoma City bombing.

The legislation expands this benefit to apply to death benefits paid to the families of astronauts killed in the line of duty.

The legislation provides for estate tax relief. Current law provides estate tax relief that effectively lowers the estate tax rate to 20 percent for the estates of soldiers killed in combat zones, the victims of September 11, the anthrax attacks or the Oklahoma City bombing.

The legislation expands this benefit to apply to the estates of any astronaut killed in the line of duty.

The best way to honor Columbia's fallen heroes is to promptly pass this legislation and pledge that the goals and missions of NASA will live on in the years to come.

I urge my colleagues to support the Armed Forces Tax Fairness Act of 2003 which includes tax relief for the families of the Space Shuttle Columbia heroes.

Mr. President, since September 11, significant progress has been made to disrupt and dismantle the financial components of terrorist organizations.

Special agents from the IRS and other law enforcement agencies have successfully investigated numerous terrorist related entities-- including tax exempt organizations that have engaged in terrorist fundraising.

The Armed Forces Tax Fairness Act of 2003 contains a provision that would suspend the tax-exempt status of any organization designated by U.S. authorities as a terrorist organization or supporter of terrorism.

There is no procedure under present law for the IRS to suspend the tax-exempt status of an organization.

The IRS can revoke an organization's tax-exempt status only after conducting an examination of the organization.

Even then, the IRS must issue a letter proposing revocation and allow the organization to exhaust its administrative appeals rights.

The provision in this legislation is simply common sense. It is an important weapon in our war on terrorist financing.

An organization that has been designated by the Federal Government as a terrorist organization should not be exempt from Federal income tax. Moreover, contributions to such organizations should not be tax deductible.

Once the Federal Government determines that an entity is a terrorist organization pursuant to certain authority--for example, the International Emergency Economic Powers Act--a separate investigation by the IRS is not necessary.

Further, because a terrorist organization may challenge the Federal government's designation under the law authorizing the designation, recourse to the declaratory judgment procedures of the Tax Code is not appropriate.

If a tax-exempt organization's suspension is determined to be erroneous, the provision would allow tax refunds for any overpayments.

Lastly, the IRS will be required to update its listings of tax-exempt organizations to take into account organizations that have had their exemption suspended. This will give notice to taxpayers that contributions to these organizations are no longer deductible.

I urge my colleagues to support the Armed Forces Tax Fairness Act of 2003.

Mr. President, this bill includes many important changes in the tax treatment of income and benefits received by members of our armed forces. One provision is particularly important for members that face the dual challenge of serving their nation while raising a family. The bill explicitly states that child care subsidies that members of the military receive shall not be subject to income tax.

In 1986, we passed a law which stated that military benefits should not be included in income for tax purposes. The statute lists a number of benefits received by members of the military--

housing allowances, medical benefits, education assistance, and many others. But child care subsidies do not appear on the list.

When we passed this law, the Department of Defense did have a program to assist members of the military in caring for their children. But the importance of this program has increased as the demographics of the members of the military have changed.

There was a time when our forces were primarily young single men. However, times have changed. Twelve percent of the forces are women. Over half of the active duty members are married. Two-thirds of military spouses work outside the home. Six percent of members are married to another member of the military. And 6 percent are single parents.

Young single soldiers are no longer the norm. Recognizing these changes, the Department of Defense has placed a reinforced importance on assisting military families.

The Department of Defense recognizes the additional challenges faced by military families as they raise children. The average military family moves every two and a half years, making it difficult for them to find quality child care, or friends and neighbors to look to for help with child care responsibilities. And with work schedules that are often long and unpredictable, help is often necessary. In addition, members of the military face the possibility of deployment anywhere in the world at any time.

They now operate over 800 child care centers in the U.S. and abroad. These include child development centers for young children, after- school centers for older children, and other family care programs. They provide night and weekend services as well, to accommodate the often hectic schedules that military families face. All in all, these programs provide care for over 200,000 children every day.

The cost of these programs varies depending on the income of the parents--on average, it is about $7,700 per child. This cost is shared by the military parents and the government, with each paying about half the cost.

The law is unclear about whether these benefits are subject to income tax. A provision in this bill ends that confusion. It states that these child care subsidies, shall not be included in income, for tax purposes.

As the demographics of the members of the military have changed, so has the policy of the Department of Defense. Now it is time that we follow with these changes to the tax code.

I compliment Senator Landrieu of Louisiana, who developed this proposal, and insisted on its inclusion in this military tax bill.

It is one more reason the Senate should pass this legislation today.

I yield the floor.

Mr. President, today I am pleased to be joined by Senator Inouye in reintroducing the ``Indian Tribal Surface Transportation Improvement Act of 2003'', a bill to reform and improve Indian Reservation Road, IRR, program.

In the past two Congresses the Committee on Indian Affairs has held hearings on the problems with the IRR program and this bill provides much-needed clarifications to better meet the transportation needs in Native communities.

Involving as it does transportation and related issues, this bill includes an initiative I proposed last session to support commercial vehicle driving training programs at tribal colleges and universities.

Although reservation roads comprise just 2.63 percent of the Federal highway system, less than 1 percent of Federal aid has been allocated to Indian roads. This bill would allow the already-authorized funds for Indians to reach the intended beneficiaries.

As with any community, Indian reservations need efficient and effective road financing and construction to develop healthy economies and raise the standard of living.

It is no secret that when entrepreneurs, Indian or non-Indian, calculate whether to invest in a community they first look to see if the basic building blocks exist within the community: roads, highways, electricity, potable water, and other amenities.

Unfortunately, despite recent successes some Indian tribes have had with gaming, energy and natural resource development, most Indian tribes still suffer from poor infrastructure that thwarts investment and economic growth.

Building on the successes of the Indian Self Determination and Education Assistance Act, this bill authorizes the Federal Lands Highway Administration to create a 12-tribe pilot program to contract directly for roads funding.

I ask unanimous consent that the text of the bill be printed in the Record.

Mr. President, today I am pleased to be joined by Senator Inouye in re-introducing legislation to assist Indian tribes to fight the scourge of alcohol, drug and associated mental health problems in their communities.

Native Americans continue to be plagued by chronic alcohol and drug addictions which destroy their bodies and souls and inevitably require mental health treatment as well.

There are a good number of Federal agencies involved in treating these problems and, through no fault of their own, agency efforts are often un-coordinated and ineffective as a result.

Relying on models that are proven winners, the ``Native American Alcohol and Substance Abuse Program Consolidation Act of 2003'' authorizes Indian tribes and tribal consortia to string together these disparate programs and services and bring them together in one comprehensive and coordinated package.

In addition to achieving economies of scale in these Federal services, the bill would also encourage the use of automated clinical information systems and bring to bear state-of-the-art diagnostic and treatment tools

The two main themes of this bill, better use of resources combined with technological innovations have proven successful in other areas like Indian job training.

Just this week, Health and Human Services Secretary Thompson launched a new effort aimed at combating chronic health problems in minority communities.

Substance abuse and diabetes are included in Secretary Thompson's effort and this bill would go a long way in assisting Federal and tribal governments in that battle.

The mechanics of this bill are also consistent with the broad contours of the President's Management Agenda, increasing the effectiveness of Federal services without increasing the budget.

For these reasons, I am hopeful the bill will be well received by the Administration and the tribes so that it can be considered speedily in the weeks ahead.

I urge my colleagues to join me in supporting this important initiative and ask unanimous consent to have the text of the bill printed in the Record.

Mr. President, as I did last session, I am again pleased to introduce the ``Indian Tribal Contracting and Federal Lands Management Demonstration Project Act'' to expand the highly-successful Indian Self Determination and Education Assistance Act of 1975 and to bring Native knowledge, values and sensitivity to the management of our Federal lands.

I want to emphasize that this initiative is a starting point for a broader discussion about whether Federal law sufficiently protects sacred Indian places that are located on Federal lands.

Americans react viscerally when lands and sites held sacred are threatened. Whether the site in question is the Little Bighorn Battlefield in Montana; the American Cemetery at Omaha Beach in Normandy, France; or religious and ceremonial sites held dear by Native people.

Twenty-five years ago Congress passed the American Indian Religious Freedom Act which declared that it is ``the policy of the United States to protect and preserve for American Indians their inherent right of freedom to believe, express and exercise the traditional religions of the American Indian, Eskimo, Aleut, and Native Hawaiians, including but not limited to access to sites, use and possession of sacred objects, and the freedom to worship through ceremonials and traditional rites.''

A series of hearings held by the Committee on Indian Affairs over the past two years revealed that the AIRFA policy remains aspirational and the goals of that Act have not been realized.

The clashes between economic and cultural interests will also sharpen as our nation's needs for economic activities, such as logging, energy and mining, increases.

In 1970, President Nixon's Special Message to Congress on Indian Affairs changed forever Federal Indian law and policy. The President also signed into law legislation transferring the sacred Blue Lake lands back to the Pueblo of Taos. These two events set the stage for both the Indian Self Determination and Education Assistance Act, 1975, as well as the AIRFA, 1978.

The legislation I am re-introducing today will build on these precedents by setting up a Demonstration Project to expand opportunities for Native contracting on Federal lands. One goal of this bill is to bring to bear the knowledge and sensitivity of Native people to activities that are currently being carried out by Federal agencies.

Under the bill, the Secretary of the Interior would select up to 12 tribes or tribal organizations per year to provide archaeological, anthropological, ethnographic and cultural surveys and analysis; land management planning; and activities related to the identification, maintenance, or protection of lands considered to have religious, ceremonial or cultural significance to Indian tribes.

I urge my colleagues to join me in supporting this measure.

Mr. President, I ask unanimous consent that the bill be printed in the Record.

Mr. President, today I introduce the Fairness to All Fallen Vietnam War Service Members Act of 2003. Almost forty years ago, our country started sending a generation of young men off to fight in Vietnam. Over 58,000 American soldiers gave their lives to their country in and around the lands, skies, and seas of Vietnam.

The legislation I am introducing today is based on language which I previously introduced toward the end of the 107th Congress.

The ultimate sacrifices many of these men have made are honored on the Vietnam Veterans Memorial Wall here in Washington, D.C. There are, however, names that are missing from the wall, names that rightfully should be there with their fallen fellow Americans. It is now time to correct that omission.

On the morning of June 3, 1969, the United States Destroyer, USS Frank E. Evans, was cut in half during a training exercise by the Australian aircraft carrier, Melbourne. The front half of the destroyer sank in three minutes claiming the lives of seventy-four men.

While these men were not lost due to enemy fire, they were involved in serious combat only days before this tragedy. At the time of the accident, the USS Frank E. Evans was taking part in Operation Sea Spirit in the South China Sea which involved over 40 ships from Southeast Asia Treaty Organization Nations. These brave men were instrumental in forwarding American objectives in Vietnam.

The fact is these men died while serving their country and are due the rights and honors they deserve, including being listed on the Vietnam Memorial Wall.

Two of my fellow Coloradans, Brian Crowson and Del A. Francis were on board that fateful morning and survived this horrible accident. Sadly, 74 of their fellow sailors were not as fortunate.

At a time when we rightly honor heroes across our country, should we not also take the necessary step to ensure that our past heroes are also honored?

This legislation directs the Secretary of Defense to determine an appropriate manner to recognize and honor Vietnam Veterans who died in service to our Nation but whose names were excluded from the Vietnam Veterans Memorial Wall. It further asks for input from government agencies and organizations that originally constructed the Vietnam Veterans Memorial Wall regarding the feasibility of adding additional names. Finally, the bill asks for appropriate alternative options for recognizing these veterans should it be deemed that there is no logistical way to add these names.

As a veteran of the Korean War, I personally understand the ultimate sacrifice many of our brave men and women have made for the price of freedom. This recognition should not be taken lightly.

I look forward to working with my colleagues here in the Senate as well as the USS Frank E. Evans Association so that we can pass this long overdue legislation.

I ask unanimous consent that the text of the bill be printed in the Record.

Mr. President, today I am pleased to be joined by Senator Inouye in introducing the ``Federal Acknowledgment Process Reform Act of 2003''.

Since 1997 I have offered changes to the Federal Acknowledgment Process, FAP, which is the process by which Indian groups are ``recognized'' by the United States as tribes.

Recognition of a tribal group as a tribe brings with it the privileges, immunities and rights accorded to Indian tribes.

In recent years, the FAP has been described as ``broken'', ``too lengthy'', ``too costly'', ``without integrity'', ``not transparent'' and ``inconsistently applied'' to name but a few.

For petitioners that have waited literally generations for a final answer on their application, the process is too lengthy.

For petitioners of modest means driven to seek the financial support of ``a backer'', the process is too costly.

For interested parties who feel compelled to file Freedom of Information Act requests to secure information, the process is not transparent.

And for the uninitiated and those not familiar with the governing legal regime, the regulations do appear to be inconsistently applied.

The FAP has not been with us forever. In 1978, the Department of Interior established regulations in the Code of Federal Regulations, 25 CFR Part 83, to ``establish a departmental procedure and policy for acknowledging that certain American Indian groups exist as tribes.''

Since this administrative procedure was set up in 1978, over 270 groups have petitioned under the regulations, with 18 groups being awarded acknowledgment as a tribe, and 19 groups having been denied.

This means that nearly 230 groups are still waiting to hear on their petitions.

For those who think the Branch of Acknowledgment and Research, BAR, is a serial grantor of recognition: just last week the Golden Hill Paugussett group in Connecticut was preliminarily denied acknowledgment.

The delays petitioners face have led to understandable frustration: the Indian Affairs Committee has received testimony from groups where the individuals that originally filed the petition have passed away, and the struggle is carried on by their children, and even grandchildren.

Some petitioners have become so tired of waiting that they have sued the Secretary of Interior and some courts have forced the BAR to produce decisions by dates-certain.

Unfortunately this ``queue jumping'' has created adverse incentives, as more groups file lawsuits.

The kinks in the process have also caused understandable frustration on the part of other, non-Indian groups. These frustrations have led to voluminous Freedom of Information Act, FOIA, requests, and even lawsuits, as these groups have tried to secure information or seek a better understanding of the regulations.

As you might expect, once the lawsuits get started, paper starts churning. The BAR staff testified to the Indian Affairs Committee that their anthropologists, genealogists and historians spend 40 percent of their time just making photo-copies in response to FOIA requests.

The bill I am introducing today will resolve many of the problems I have described. It will do this first by introducing discipline into the process. Under this bill would-be-petitioners must include enough information in their ``letter of intent'' so that the BAR and other interested parties have a better idea of the context of the group. Obtaining more information will better assist the Secretary of Interior in providing notices to the group and interested parties; and the bill requires that such notices go out within 90 days, insuring timeliness.

Secondly, this bill will provide more resources to petitioners and interested parties, based on the needs of the group or party, something on which all observers of the process seem to be in agreement.

Third, this bill will provide more resources to the Department of Interior, another point on which there seems to be wide agreement.

I do not propose to merely throw more money at this problem. Instead, the bill establishes a research pilot project that will draw upon independent research institutions and consultation with the Smithsonian to expand the research capacity of the BAR.

The bill will also provide a resource to the Assistant Secretary that is sorely needed: an independent research and advisory board that can be called on by the Assistant Secretary to act as a peer reviewer and a second source upon which the Assistant Secretary can base his determination on a petition.

This board will consist of certified professionals and will be available to the Assistant Secretary: 1. at his discretion, if the Assistant Secretary and BAR disagree regarding whether particular criterion have been met in a petition; and 2. to provide outside peer

review and a second opinion on a proposed final determination.

The board will give the Assistant Secretary greater assurance in the soundness of his determination, and will provide a more solid foundation for any later appellate review.

Finally, this bill will provide the certainty of a statutory basis for the acknowledgment criteria that have been used by the BAR since 1978.

There appears to be widespread acceptance of the substantive validity of the criteria, but questions have been raised regarding whether those criteria should be codified. This bill answers that question definitively.

This bill addresses the criticisms of the FAP by increasing the transparency, consistency and integrity of the process, and at the same time removes some of the bureaucratic hurdles that have caused the process to be too costly and time-consuming.

I urge my colleagues to support this important measure and ask unanimous consent that a copy of the bill be printed in the Record.

I ask unanimous consent that the text of the bill be printed in the Record.

Mr. President, during his State of the Union speech this week, President Bush emphasized the importance of local and charitable initiatives that help define the character of the many communities that make up the mosaic of our country. I have come to the floor today to discuss a community tradition that is unique to many of Alaska's remote villages and which should be recognized and supported by the Federal Government.

Subsistance whaling is vital to the survival of several Alaska Native communities. In many of our remote villages, the whale hunt is a tradition that has been carried on over many millennia. As part of that tradition, it is the custom that the captain of the hunt make all provisions for the meals, wages and equipment costs associated with the hunt.

After the hunt, the Captain is repaid in whale meat and muktuk, which is blubber and skin. However, as part of the tradition, the Captain donates a substantial portion of the whale to his village in order to help the community survive the harsh winter.

While the International Whaling Commission, IWC, has banned commercial whaling, it has specifically recognized the cultural significance of whaling to the Alaska Native community and has allowed them to continue the seasonal hunt. The IWC recognizes that the traditional whale hunt is not carried on for financial gain. Although the hunt generates no financial gain to the whaling captain, the captain incurs real expenses.

Since the whaling captain is not engaged in a business, he is not permitted to deduct the costs he incurs from his taxes. In order to maintain the traditional hunt and to offset some of the costs incurred by the Captain, I am today introducing legislation that would allow the captain to claim a charitable deduction of up to $10,000 to help defray the costs associated with providing this community service.

I want to point out that if the Captain incurred all of these expenses and then donated the whale meat to a local charitable organization, the Captain would almost certainly be able to deduct the costs he incurred in outfitting the boat for the charitable purpose. However, the cultural significance of the Captain's sharing the whale with the community would be lost. Moreover, since there is no commercial market for whale meat because of the international whaling bank, there is no way to set the value of such a charitable contribution.

This is a very modest proposal and I urge my colleagues to support this measure.

I ask unanimous consent that the text of the bill be printed in the Record.

Mr. President, I speak today on behalf of Alaska's most vulnerable individuals, our children, the disabled, and the elderly poor. Since its enactment in 1965, the Medicaid program has helped States provide low-income and disabled individuals with access to vital health care services. In 1997, Congress allowed States to take on certain health-related responsibilities for children. The Denali Kid Care program, a Medicaid expansion, has been very successful in providing health services for Alaskan children. Unfortunately, under current law many Alaskans who rely on this program could lose some or all of their Medicaid coverage. This is because Alaska's Federal Medical Assistance percentage, FMAP, adjustment, a correction to the Medicaid formula due to the high cost of health care in Alaska, will expire within the next 2 fiscal years. An FMAP correction is necessary for Alaska because this ``one-size-fits-all'' formula does not account for variations in cost-of-living, and does not consider Alaska's higher federally mandated poverty level.

First of all, the FMAP formula was developed in 1946, 13 years before Alaska was admitted to the Union. This archaic formula is used to calculate the Federal share of Medicaid costs for each State. The calculations are based on the per capita income of individual States relative to the national per capita income. In this way, States with higher per capita incomes end up paying a higher percentage of their Medicaid costs. This formula appears to work well for States near the national norms for most economic indicators. It most certainly does not work in the State of Alaska, however, where these economic indicators appear more frequently as statistical exceptions and outlyers.

The problem is fairly simple: it just costs more to do business in Alaska, and this includes health care. A national per capita income threshold is not a fair indicator unless it takes into account the cost of living in that area. The cost-of-living adjustment for Federal employees in Alaska suggests that it costs 25 percent more to live in Alaska than in the lower 48, and Federal employee salaries are adjusted accordingly. A dollar simply does not buy the same thing in Alaska that it does in the lower 48.

This is especially true for health care costs. Estimates suggest that, on average, it costs up to 71 percent more to deliver health care services in Alaska. American Hospital Association data shows that Alaska has the highest average expense per hospital admission of any State in the Nation. But let's talk real numbers again. If you were to be admitted to a hospital in Oregon, on average the cost would be $6,649.00; in Alaska the same average hospital stay costs almost double, $10,859.00. There are also higher costs associated with limited road access and necessary air ambulance service for rural and isolated communities, but the Medicaid FMAP formula does not consider any of these additional costs.

In addition to the higher cost of services in Alaska, the Federal Government sets the poverty level 20 percent higher in Alaska than in any of the lower 48 States. This means 1 out of every 5 Alaskans is eligible for Medicaid. The problem is that this is essentially an unfunded Federal mandate because the FMAP formula, again, does not change to reflect this additional requirement. The higher demand for services that results from the higher poverty level dilutes our resources. The Medicaid FMAP formula was developed before Alaska became a State and does NOT provide the funds to cover all of those who are eligible.

However, in 1997 and again in 2000, Congress recognized that the Medicaid FMAP formula was unfair for Alaska and enacted an adjustment to the formula. Due in part to this more equitable funding and a careful re-allocation of resources, Alaska now: has the lowest age- adjusted death rate for breast cancer in the Nation; has one of the lowest infant mortality rates in the Nation; and has one of the lowest percentages of low birth weight babies in the Nation.

These are encouraging statistics, but more can and must be done to improve access to quality health care. All disabled and low-income Americans, including Alaskans, have been assured access to quality medical care. Alaska has proven it can deliver this quality care, but only with the necessary adjustment to the FMAP formula that recognizes the reality of Alaska's needs.

This issue is timely because the Congress has the opportunity to allow the State of Alaska to plan for the future. Planning is the essence of good management, and when it comes to health care, we must allow States to plan for future needs. In short, the Federal Government must remember its commitment to Alaskans, and allow my State a benefit that all other states have, assurance that money for vital Medicaid services will not just dry up and disappear.

Alaskans do not seek charity, we seek equity. The Congress has supported this request twice before, and I ask for an additional extension to honor Federal commitments to my state. The legislation that I am introducing today will permanently adjust the Medicaid formula for Alaska. I sincerely hope that my colleagues will support this vital legislation that will preserve my State's ability to provide health insurance to the most vulnerable Alaskans.

Mr. President, I rise to introduce a bill to establish the Denali Transportation System.

This bill in intended to help create in the same beneficial transportation system in Alaska as exists for every other State in the Union. It is patterned after a similar effort adopted years ago for the Appalachian region, which has demonstrated beyond any doubt that transportation investment is wise investment.

The bill authorizes the Secretary of Transportation to establish a program to fund the costs of construction of the Denali Transportation System, at a level of $450 million per year from Fiscal Year 2004 through Fiscal Year 2009. As new roads are constructed, they will become part of the National Highway System.

As my colleagues are aware, Alaska's ability to develop a strong economy for the benefit of the State and the nation is deeply impaired by the lack of transportation. This affects all aspects of life in the 49th State, from the delivery of fuel and essential services to individuals and families in our many remote villages, to our ability to develop Alaska's abundance of valuable natural resources. Only our major cities have modern roadways, and many of those remain isolated.

No State, or its citizens, can prosper without adequate transportation systems. In much of the country, such systems have been in place since before

the American Revolution, and have been constantly changing, adapting and being upgraded ever since. In much of Alaska, in contrast, residents are still forced to travel between communities by boat, or on frozen rivers, just as they did when the Territory of Alaska was first purchased from Imperial Russia. In this day, and age, such a situation is completely unacceptable. It is a lasting mark of neglect, and it is past time to rectify it.

The Denali Transportation System will provide far greater benefits than costs. As we enter an era where gigantic natural changes are occurring in the Arctic environment, and ice-free maritime transportation through the Arctic Ocean is expected to become a reality within decades, it is critical that we begin to prepare ourselves for those changes. Adequate transportation connections to, and within, America's only Arctic State are imperative.

As we debate a Federal budget during a time when the economy is struggling, let us not forget that the key to long-term prosperity is wise investment. Investing in Alaska is investing wisely. We have incomparable resources and vigorous citizens. It is time we have the transportation system that will allow those assets to be used as they should.

Mr. President, I ask unanimously consent that the text of the bill be printed in the Record.

Mr. President, today, I am joined by my colleague, Senator Dorgan, in introducing the Professional Boxing Amendments Act of 2003. This legislation is designed to strengthen existing Federal boxing laws by making uniform certain health and safety standards, establish a centralized medical registry to be used by local commissions to protect boxers, reduce arbitrary practices of sanctioning organizations, and provide uniformity in ranking criteria and contractual guidelines. This legislation also would establish a Federal regulatory entity to oversee professional boxing and set uniform standards for certain aspects of the sport.

Since 1996, Congress has acted to improve the sport of boxing by passing two laws, the Professional Boxing Safety Act of 1996, and the Muhammad Ali Boxing Reform Act of 2000. These laws were intended to establish uniform standards to improve the health and safety of boxers, and to better protect them from the sometimes coercive, exploitative, and unethical business practices of promoters, managers, and sanctioning organizations.

While the Professional Boxing Safety Act, as amended by the Muhammad Ali Act, has had some positive effects on the sport, I am concerned by the repeated failure of some State and tribal boxing commissions to comply with the law, and the lack of enforcement of the law by both Federal and State law enforcement officials. Corruption remains endemic in professional boxing, and the sport continues to be beset with a variety of problems, some beyond the scope of the current system of local regulation.

Therefore, the bill we are introducing today would further strengthen Federal boxing laws, and also create a Federal regulatory entity, the ``United States Boxing Administration'', USBA, to oversee the sport. The USBA would be headed by an Administrator, appointed by the President, with the advice and consent of the Senate.

The primary functions of the USBA would be to protect the health, safety, and general interests of boxers. More specifically, the USBA would, among other things: administer Federal boxing laws and coordinate with other federal regulatory agencies to ensure that these laws are enforced; oversee all professional boxing matches in the United States; and work with the boxing industry and local commissions to improve the status and standards of the sport. The USBA would license boxers, promoters, managers, and sanctioning organizations, and revoke or suspend such licenses if the USBA believes that such action is in the public interest. No longer would a boxer be able to forum- shop for a state with a weak commission if he or she is undeserving of a license.

Under this legislative proposal, the fines collected and licensing fees imposed by the USBA would be used to fund a percentage of its activities. The USBA also would maintain a centralized database of medical and statistical information pertaining to boxers in the United States that would be used confidentially by local commissions in making licensing decisions.

Let me be clear. The USBA would not be intended to micro-manage boxing by interfering with the daily operations of local boxing commissions. Instead, the USBA would work in consultation with local commissions, and the USBA Administrator would only exercise his/her

authority should reasonable grounds exist for intervention.

The problems that plague the sport of professional boxing compromise the safety of boxers and undermine the credibility of the sport in the eyes of the public. I believe this bill provides a realistic approach to curbing these problems, and I urge my colleagues to support it.

I ask unanimous consent that the text of this bill be printed in the Record.

Mr. President, I am proud to sponsor the Military Home Owners Equity Act of 2003, S. 284. This is important legislation which I have been privileged to introduce in the Senate during previous Congresses. This legislation would allow members of the Uniformed Services, who are away on extended active duty, to qualify for the same tax relief on the profit generated when they sell their main residence as other Americans. I am pleased to announce that Secretary of State Colin Powell fully supports this legislation and this legislation enjoys overwhelming support by the senior uniformed leadership, the Joint Chiefs of Staff, as well as the Office of Management and Budget Director Mitch Daniels, the 31-member associations of the Military Coalition, the American Foreign Service Association, and the American Bar Association.

The average American participates in our Nation's growth through home ownership. Appreciation in the value of a home allows everyday Americans to participate in our country's prosperity. Fortunately, the Taxpayer Relief Act of 1997 recognized this and provided this break to lessen the amount of tax most Americans will pay on the profit they make when they sell their homes. Unfortunately, the 1997 home sale provision unintentionally discourages home ownership among members of the Uniformed and Foreign Services.

This bill will not create a new tax benefit; it merely modifies current law to include the time members of the Uniformed Services are away from home on active duty when calculating the number of years the homeowners has lived in their primary residence. In short, this bill is narrowly tailored to remedy a specific dilemma.

The Taxpayer Relief Act of 1997 delivered sweeping tax relief to millions of Americans through a wide variety of important tax changes that affect individuals, families, investors and businesses. It was also one of the most complex tax laws enacted in recent history.

As with any complex legislation, there are winners and losers. But in this instance, there are unintended losers: members of the Uniformed and Foreign Services.

The 1997 act gives taxpayers who sell their principal residence a much-needed tax break. Prior to the 1997 act, taxpayers received a one- time exclusion on the profit they made when they sold their principal residence, but the taxpayer had to be at least 55 years old and live in the residence for 2 of the 5 years preceding the sale. This provision primarily benefitted elderly taxpayers, while not providing any relief to younger taxpayers and their families.

Fortunately, the 1997 act addressed this issue. Under this law, taxpayers who sell their principal residence on or after May 7, 1997, are not taxed on the first $250,000 of profit from the sale, joint filers are not taxed on the first $500,000 of profit they make from selling their principal residence. The taxpayers must meet two requirements to qualify for this tax relief. The taxpayer must one, own the home for at least 2 of the 5 years preceding the sale, and two, live in the home as their main home for at least 2 years of the last 5 years.

I applaud the bipartisan cooperation that resulted in this much- needed form of tax relief. The home sales provision sounds great, and it is. Unfortunately,the second part of this eligibility test unintentionally and unfairly prohibits many of the women and men who serve this country overseas from qualifying for this beneficial tax relief.

Constant travel across the United States and abroad is inherent in the Uniformed and Foreign Services. Nonetheless, some members of these Services choose to purchase a home in a certain locale, even though they will not live there much of the time. Under the new law, if they do not have a spouse who resides in the house during their absence, they will not qualify for the full benefit of the new home sales provision, because no one ``lives'' in the home for the required period of time. The law is prejudiced against families that serve our Nation abroad. They would not qualify for the home sales exclusion because neither spouse ``live'' in the house for enough time to qualify for the exclusion.

This bill simply remedies an inequality in the 1997 law. The bill amends the Internal Revenue Code so that members of the Uniformed and Foreign Services will be considered to be using their house as their main residence for any period that they are assigned overseas in the execution of their duties. In short, they will be deemed to be using their house as their main home, even if they are stationed in Bosnia, the Persian Gulf, in the ``no man's land,'' commonly called the DMZ between North and South Korea, or anywhere else they are assigned.

In the wake of September 11, our Armed Forces are now deployed to an unprecedented number of locations. They are away from their primary homes, protecting and furthering the freedoms we Americans hold so dear. We cannot afford to discourage military service by penalizing military personnel with higher taxes merely because they are doing their job. Military service entails sacrifice, such as long periods of time away from friends and family and the constant threat of mobilization into hostile territory. We must not use the tax code to heap additional burdens upon our women and men in uniform.

In my view, the way to decrease the likelihood of further inequalities in the tax code, intentional or otherwise, is to adopt a fairer, flatter tax system that is far less complicated than our current system. But, in the meantime, we must insure the Tax Code is as fair and equitable as possible.

The Taxpayers' Relief Act of 1997 was designed to provide sweeping tax relief to all Americans, including those who serve this country abroad. Yes, it is true that there are winners and losers in any tax code, but, this inequity was unintended. Enacting this narrowly tailored remedy to grant equal tax relief to the members of our Uniformed and Foreign Services restores fairness and consistency to our increasingly complex Tax Code.

I ask unanimous consent that the text of the bill be printed in the Record.

Mr. President, I rise today to introduce the ``High School Sports Information Collection Act of 2003''. This legislation directs the Commissioner of the National Center for Education Statistics to collect data from our Nation's high schools regarding the participation of America's adolescents in athletics. Passage of this legislation would allow the Department of Education's Office on Civil Rights to better assess whether high schools are meeting the requirements under Title IX passed as part of the Education Amendments Act of 1972.

The existence of an information gap regarding high school athletic participation was highlighted by a 2001 by the General Accounting Office which was unable to respond to a Congressional request about participation in athletics, including schools' decisions to add or discontinue sports team in high schools, colleges and universities. However, ``because of limited readily available information and the difficulty of collecting comparable information'' the GAO instead could only answer the inquiry about changes in four-year intercollegiate sports.

The legislation is simple. It directs the Commissioner to collect information regarding participation in athletics broken down by gender, teams, race and ethnicity; overall budgets and expenditures, including items like travel expenses, equipment and uniforms and their replacement schedules; the numbers of coaches, full and part-time; and scheduling issues like participation in post-season opportunities and successes by team. These data are already reported, in most cases, to the state Departments of Education and would therefore not pose any additional burden on the high schools.

The simple straightforwardness of this legislation goes a long way toward ensuring that our high schools are complying with civil rights law as established under Title IX without creating a new paperwork requirement on our schools. After all when considering whether high schools are in compliance with this critical civil rights law, it is necessary to know what is actually happening in the schools.

There can be no doubt Title IX has played a role in increasing women's athletic opportunities. However, many argue that the implementation of this law has reduced opportunity for others. While I strongly disagree with such an assessment, I do believe that it is critical that policy makers, parents, coaches, and athletic directors alike have access to precise and timely data to inform the debate and ensure that decisions are based on an accurate picture of interest and participation. Precise information on the participation

levels in high school would assist the enforcement of Title IX on the high school level.

Participation in athletics renders physical benefits as well as important psychological benefits. Studies have shown that values learned from sports participation, such as teamwork, leadership, discipline, and pride in accomplishment, are important lessons for everyone and are especially beneficial as more women participate in business management and ownership positions in ever higher numbers. Certainly it is no coincidence that 80 percent of female managers of Fortune 500 companies have a background in athletics. There are palpable gains generated by participation in athletics, gains which should be as accessible for females as they have been for males for decades.

This legislation compliments current law and in fact would allow us to ensure that the law is being enforced better than we can today. The data regarding the participation of high school students in athletics has been lacking for too long and passage of this legislation would help athletic programs ensure that they are offering equal opportunity for all athletes.

Mr. President, I rise today to introduce legislation to help reverse the devastating population decline and economic distress that has plagued individuals and businesses in Maine's northernmost county. Aroostook County. What the bill does is simple, it will bring all of Aroostook County under the Empowerment Zone program.

To fully grasp the importance of this legislation, it is necessary to understand the unique situation facing the residents of Aroostook County. ``The County'', as it is called by Mainers, is a vast and remote region of Maine known for its expansive forest tracts and rugged terrain. As the northernmost county, it shares more of its border with Canada than its neighboring Maine counties, and has the distinction of being the largest county east of the Mississippi River. Its geographic isolation is even more acute when considering that the county's relatively small population of 76,000 people are scattered throughout 6,672 square miles of rural countryside. There are 208 townships in Aroostook County, however, well over half of the territory remains unorganized as forestland or wilderness.

Anyone traveling in Aroostook County can appreciate what these numbers cannot fully convey. Visiting many remote communities in Aroostook County by car requires navigating long distances on isolated roads, often in wintery conditions. Access by public ground transportation is nonexistent, and air travel is accessible only in the County's two largest towns, each of which has less than 10,000 people.

As profound as this geographic isolation may seem, it is the economic isolation and out-migration that has had the most devastating impact on the region. The economy of northern Maine has a historical dependence upon its natural resources, particularly forestry and agriculture. While these industries served the region well in previous decades, and continue to form the underpinnings of the local economy, many of these sectors have experienced decline and can no longer provide the number and type of quality jobs that residents need. The decline in the region's economy was further punctuated by the closure of Loring Air Force Base in Limestone in 1994. The Maine State Planning Office estimated that the base closure resulted in the loss of 3,494 jobs directly related to the base and another 1,751 in associated industry sectors, for a total loss of $106.9 million annual payroll dollars.

While officials in the region have put forward a Herculian effort to redevelop the region, with nearly 1,000 new jobs at the Loring Commerce Center alone--Aroostook County is still experiencing a significant ``job deficit'', and as a result continues to lose population at an alarming rate. Since its peak in 1960, northern Maine's population has declined by 30 percent to its current level of 76,330. Unfortunately, the Main State Planning Offset predicts that Aroostook County will continue losing population as more workers leave the area to seek opportunities and higher wages in southern Maine and the rest of New England.

In January 2002, a portion of Aroostook County was one of two regions that received Empowerment Zone status from the USDA for out-migration. The entire county experienced an out-migration of 15 percent from 86,936 in 1990 to 76,330 in 2000. Moreover, a shocking 40 percent of 15 to 29-year olds left during the last decade.

The current zone boundaries were chosen based on the criteria that Empowerment Zones be no larger than 1,000 square miles, contain no more than 3 non-contiguous parcels, and have no more than three developable sites greater than 2,000 acres in aggregate. The lines drawn for the Aroostook County Empowerment Zone were considered to be the most inclusive and reasonable given the constraints of the program. However, some of the most distressed communities that have lost substantial population are not in the Empowerment Zone, and economic factors for these communities are the same as those areas within the Empowerment Zone.

The legislation I am introducing would provide economic development opportunities to all reaches of Aroostook County by extending Empowerment Zone status to the entire county. This inclusive approach recognizes that the economic decline and population

out-migration are issues that entire region must confront, and, as evidenced by their successful Round III EZ application, they are attempting to confront. I believe the challenges faced by Aroostook County are significant, but not insurmountable. This legislation would make great strides in improving the communities and business in northern Maine, and I urge my colleagues to join me to support this important bill.