A resolution expressing the sense of the Senate that Congress should adopt a conference agreement on the child tax credit and on tax relief for military personnel.

Mr. President, I ask unanimous consent that the Senate proceed to the consideration of S. Res. 200 regarding the adoption of a conference agreement on the child tax credit; that the resolution and the preamble be agreed to; and that the motion to reconsider be laid on the table.

Mr. President, I call on Congress to pass the Lincoln bill which will provide immediate tax relief for 12 million children and our Nation's fighting men and women.

Millions of working American families with incomes between $10,000 and $26,000 will receive absolutely no benefit from the increase in the child credit that was signed into law by the President several weeks ago. Close to 200,000 military personnel have incomes in this range, and most will not qualify for the $1,000 child tax credit.

More then 300,000 military personnel are currently serving in combat zones around the world. In answering the call of duty, these young men and women were forced to leave their families behind as they headed to Iraq and Afghanistan to serve their country and to help create new democracies. Yet this Nation's laws have failed them. Under current law, the children of these families are truly left behind.

The Treasury Department will begin sending checks to taxpayers reflecting the increase in the child credit from $600 to $1,000 for 2003. Yet the Children's Defense Fund estimates that 1 million children in military families will not be eligible for the full child credit. This is roughly 1 out of every 8 children of military families.

For active duty military families, the numbers are even more staggering. Roughly 260,000 of the 1.4 million children of active duty military personnel, or nearly 1 of every 5, will not receive the $1,000 child credit.

Military personnel serving in combat zones in Iraq and Afghanistan would be particularly hard hit. Under current law, a family must make $10,500 to qualify for any portion of the child credit. Because combat zone pay does not count toward the income required, many military personnel who left their families behind to fight America's wars will themselves be left behind by this Congress.

Congress has failed its fighting men and women. It does not matter how many speeches we give thanking them for their service, and lionizing their courage, and acclaiming their patriotism.

The single mother whose husband has been deployed to the Middle East for the 50th week running cares a lot more about getting her $400 check than she does about hearing how much we appreciate her sacrifice.

Frankly, it is shameful that a body willing to send our young men and women to war would at the same time turn a blind eye and a deaf ear to their families.

The Lincoln bill, however, changes the law to ensure those military personnel fighting for our freedom will receive the child credit that is guaranteed to all other middle-income families. The Lincoln bill will ensure that military families get the child credit checks promised to our Nation's families.

In contrast, the House bill will leave these families behind. For example: Navy Petty Officer Second Class E-5, 4 years service, married with two children, stationed in Iraq from December 2002 until June 2003. He receives an annual salary of $22,842, and hazardous duty pay of $190 per month. Under current law, he will not see any of the increase in the child credit. Under the Lincoln bill, he will get the full $1,000 per child tax credit, an increase of $800, which his family will receive through a check in their mailbox.

The Senate bill also recognizes that the latest Bush tax cut failed to include millions of working families, families who have jobs and work hard to put food on the table for their children, and that they deserve tax relief as well.

Unless we pass the Lincoln bill, there is no check in the mail for over 6.5 million working families earning between $10,500 and $26,625; this means that over 12 million children will be left behind.

Not only do we help millions of children, but we pay for every penny by shutting down corporate tax loopholes.

For all these reasons, I call on the Senate to express its deep commitment to working together for this Nation's fighting men and women, this Nation's working men and women, and all of their children, and ask that: 1, the committee of conference between the Senate and House of Representatives on H.R. 1308 should agree to a conference report before the August recess; 2, any conference report on H.R. 1308 should contain the provisions in the Senate Amendment to H.R. 1308 concerning the refundability of the child tax credit; 3, any conference report on H.R. 1308 should contain the provisions in the Senate amendment to H.R. 1308 concerning the availability of the child tax credit for military families; 4, any conference report on H.R. 1308 should contain the provision in the Armed Forces Tax Fairness Act of 2003; and 5, any conference report on H.R. 1308 should contain provisions to fully offset its cost.

It is my hope that this resolution will be taken up promptly and that we will emerge from conference with the House in a timely fashion so that we may honor the families of our fighting men and women in a very real way with more than platitudes, more than salutes, more than just honors, but by including their kids and their families in the same kind of tax credit that other American families receive.

I yield the floor.

Mr. President, I ask unanimous consent to speak as in morning business on a subject of great urgency. I do not know how much time it will take. Senator Burns will join me in a moment.

I object.