Floor Statements

Madam Speaker, for over a year, the Ways and Means Committee has led an investigation into the IRS targeting conservative individuals for their beliefs. We found that the IRS subjected Americans to harassment, going so far as to question the content of their prayers and their political beliefs, subjecting them to audits, and leaking their personal taxpayer information.

They worked on rules behind closed doors that would restrict the rights of groups to organize, to speak out, and to educate the public.

They destroyed over 2 years' worth of emails, emails that are key to the investigation.

The IRS has spent years denying, delaying, and obstructing. The American people deserve some answers, and I am committed to ensuring they know the truth of what really happened at the IRS.

Mr. Speaker, pursuant to House Resolution 680, I call up the bill (H.R. 3393) to amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, and for other purposes, and ask for its immediate consideration.

Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days in which to revise and extend their remarks and to include extraneous material on H.R. 3393.

Mr. Speaker, I yield myself such time as I may consume.

Today, more and more Americans are pursuing the dream of earning a college degree, but for many, realizing that dream is getting more difficult. Tuition prices continue to climb, making it harder for Americans to plan for and afford a higher education. Worse yet, our broken Tax Code makes it harder than ever to pay for it.

Currently, there are 15 complicated and, at times, overlapping education provisions that include over 90 pages of IRS instructions. Students and parents alike are already juggling busy schedules as is, and they shouldn't be forced to go through 90 pages of IRS explanations just to figure out the best way to save and pay for a college education.

We need a simple solution that makes it easier to qualify for tax relief and to ultimately afford college. We owe it to the millions of young adults paying their way through college and the families who budget every year to save for their children's education to simplify the system and help make a good education affordable.

The bill before us, H.R. 3393, the Student and Family Tax Simplification Act, would do just that. This legislation will make paying for college easier, by combining and making more efficient four tax benefits for higher education into a new, simpler, and more valuable American opportunity tax credit, and this new, improved credit will provide greater benefits for those who need it most.

I am proud that this bipartisan provision is based off of years of work by the Ways and Means Committee and, in particular, committee members Diane Black of Tennessee and Danny Davis of Illinois, the cochairs of the Education and Family Benefits Tax Reform Working Group, who worked across the aisle to help simplify the Code.

I should also note that the Obama administration has expressed support for an approach that assumes a permanent extension of the AOTC. We have a real opportunity today to work across the aisle to make life better for hardworking Americans.

By consolidating the current American opportunity tax credit, the Hope Scholarship credit, the lifetime learning credit, and the college tuition deduction into one simplified AOTC credit, college students can get the help they need without navigating almost 100 pages of forms.

The bill would provide a permanent 100 percent tax credit for the first $2,000 of certain higher education expenses and a 25 percent tax credit for the next $2,000 of expenses.

The first $1,500 of the credit is refundable, ensuring that students get the benefits, regardless of tax liability. This can go a long way for students and their families, especially in these tough economic times.

The American Association of Community Colleges and the Association of Community College Trustees, who cite the AOTC as the most important source of support for college students in the Tax Code, recently voiced their support for this bill, stating, ``The legislation achieves several important objectives for the Nation's college students, who continue to face substantial financing challenges, even at low-cost community colleges. Its simplification of the current array of higher education tax benefits is critical, given that their complexity has led to widespread underutilization.''

Additionally, this provision would allow Pell grants to be used for a wider array of expenses, including room and board, without triggering additional tax liability. Not only does this provision have widespread bipartisan support, but a postelection poll found that over 80 percent of Americans support extending these policies.

No one should be discouraged from pursuing continued learning, but because tuition prices continue to climb while wages continue to fall, families and students nationwide are wondering if they can even afford it.

Today we can do better. We can do better by these hardworking Americans. I encourage my colleagues from both sides of the aisle to move this bill through the House and ask for both the Senate and the administration to work with us in finding simple, commonsense solutions like these for the American people.

Mr. Speaker, I reserve the balance of my time.

Mr. Speaker, I yield myself such time as I may consume.

I insert in the Record letters of support for the legislation from the American Association of Community Colleges and the Association of Community College Trustees, as well as the United States Student Association.

American Association of Community Colleges, Association

of Community College Trustees,

July 21, 2014.

Dear Representative: On behalf of the American Association

of Community Colleges (AACC) and the Association of Community

College Trustees (ACCT), which represent the nation's more

than 1,100 community college presidents and their trustees,

we write in support of H.R. 3393, the Student and Family Tax

Simplification Act. The legislation achieves several

important objectives for the nation's college students, who

continue to face substantial financing challenges, even at

low-cost community colleges. Its simplification of the

current array of higher education tax benefits is critical

given that their complexity has led to widespread under-

utilization.

H.R. 3393 also includes a number of enhancements to the

American Opportunity Tax Credit (AOTC) that benefit college

students:

Makes AOTC Permanent: Currently set to expire at the end of

2017, the AOTC is the most important source of support for

college students in the tax code. H.R. 3393 makes the benefit

permanent and ensures that it will remain in place for

students and families.

Increases Refundability: The AOTC's partial refundability

is of great assistance to the many low-income students who

attend community college. Currently, the maximum

refundability under the AOTC is $1,000. H.R. 3393 increases

that amount by 50%, raising it to $1,500, and provides

students an easier path to claim that full refund.

Creates Better Alignment with the Pell Grant: Currently, an

estimated one million college students with unmet financial

need do not receive any benefit from the AOTC due to its poor

coordination with the Pell Grant program. The vast majority

of these students attend low-cost institutions, particularly

community colleges. H.R. 3393 remedies this situation.

Indexes the AOTC to Inflation: H.R. 3393 recognizes that

college prices are not static, and adjusts the AOTC for

inflation (but not college tuition) starting in 2018.

We recognize that this legislation embodies certain trade-

offs. Overall, however, it would better target benefits to

community college students and other low-income students, and

create a simplified system that greatly benefits all students

and families. These are critically important objectives, and

action on them is overdue. We thank you for your

consideration of this legislation and urge its approval by

the House of Representatives.

Sincerely,

Walter G. Bumphus,

AACC President and CEO.

J. Noah Brown,

ACCT President and CEO.

Mr. Speaker, I know we are hearing a lot from the other side about how this ought to be paid for, but they, frankly, exempted this from PAYGO. Well, what does that mean? They said this doesn't need to be paid for--this is such important policy--because if we can get people started on the road to an education by getting a college degree, their chances of succeeding economically in life are so much better. And that really has become a basic for succeeding in America today is to get that bachelor's degree.

I know they are concerned about the graduate students, but, frankly, the Tax Code isn't there for those going to Harvard Law and Stanford Medical School. And there are other provisions that help provide for students: grants, loans, and scholarships.

This is about how can the Tax Code, how can all Americans help those get that basic level of education that gets you that bachelor's degree that gets you on the road of economic opportunity, because if we don't have an upwardly mobile society, we actually put at risk the American Dream.

With that, I yield such time as she may consume to the gentlewoman from Tennessee (Mrs. Black), a distinguished member of the Ways and Means Committee, and I ask unanimous consent that the gentlewoman from Tennessee (Mrs. Black) control the remainder of the time.

Mr. Speaker, when I hear my friends from the other side talk about their concern for the growing national debt, I know we must have a good bill because they don't want to talk about the bill. The deficit went up every year the Democrats were in the majority, and it has gone down every year the Republicans have been in the majority, but let me talk a little bit about this piece of legislation.

When it was created, it was not paid for. It was created for 2 years. When it was renewed in 2010 for 2 years, it was not paid for. When it was renewed in 2012 for 5 years, it was not paid for.

What we have in this country is repeatedly renewing tax policy for short term, not paying for it, not making it reliable. We are the only nation in the world that does this. What we are looking for is not only making this policy simpler and easier to understand, as the sponsor of the bill has explained very well, but we also want to make this permanent so we don't have to come back and wonder, so families that are planning for three or four of their kids to go to college over the next 10 years don't have to wonder, Are these provisions going to be there? Am I going to finally figure out these 100 pages of instructions and start to plan for my children's college education only to find, oh, Congress didn't get around to extending this provision this time?

So part of this is about permanency. How do we make these policies last? Also, how do we make sure that people at the lower end of the economic ladder have a chance to save for college, have a chance to get in college, even though they may not have income to qualify for some of the tax credits?

This reform does that. I think this is an important step forward. It has been extended basically for a budget window without being paid for by both parties, so let's call it what it is, it is permanent policy.

Let's make it permanent policy so families and students can rely on a constant policy, so that they can plan and save for a college education, which is becoming more and more a basic standard that people need to succeed in life.

I think if we can do anything this year, it is about making a statement that we want to help families and students succeed not only in school, but also going forward in their careers and lives.

Mr. Speaker, I reserve a point of order against the motion to recommit.

Mr. Speaker, I withdraw my point of order and claim the time in opposition to the motion.

Mr. Speaker, this motion to recommit has absolutely nothing to do with helping give middle class families the resources need to send their kids to college. This has nothing to do with making tax policy more certain, easier to understand, or simplifying a very complex area of the Tax Code. This has nothing to do with helping families who are struggling to pay for education.

Let's get on with trying to do that job. Let's reject this motion to recommit, let's pass the underlying bill, and let's help middle class America.

I yield back the balance of my time.

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 4980) to prevent and address sex trafficking of children in foster care, to extend and improve adoption incentives, and to improve international child support recovery.

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and to include extraneous material on the subject of the bill under consideration.

Mr. Speaker, I yield myself such time as I may consume.

I rise in support of this legislation, which is designed to prevent sex trafficking of youth in foster care, encourage the adoption of more children from foster care, and increase child support collected to support children, among other important purposes.

I will focus my comments on the important adoption provisions in the legislation and then recognize subcommittee Chairman Reichert to discuss the provisions designed to prevent sex trafficking.

I have spent much of my professional career promoting adoption of children by loving parents. As an attorney in private practice, I worked with parents and children in the foster care system. Those sorts of experiences provided much of the background for changes in landmark adoption legislation Congress has approved in recent years.

In 1997, my colleagues and I on the Ways and Means Committee crafted the Adoption and Safe Families Act. That legislation streamlined the adoption process to help more children in foster care quickly move into permanent adoptive homes. It also, for the first time, offered incentives to States to safely increase the number of children from foster care. It worked.

In the decade following that legislation, the number of U.S. children adopted from foster care increased by 71 percent. In the years since, adoptions have continued to remain higher, even as the foster care caseload started to decline.

Overall, almost 300,000 children have been adopted as a result of the increase in adoptions starting in 1997. While placing children in permanent loving homes is the most important benefit of the legislation, one study estimated the Federal Government saved $1 billion over 8 years by ensuring people were adopted, instead of remaining in foster care.

That is the successful incentive program this legislation extends and updates. With this bill today, we add a new award for States that increase adoptions of older children, who are the hardest to adopt and have the worst outcomes if they ``age out'' of foster care without a family to call their own.

We also add a new award for increases in guardianship when family members step up to care for their nieces and nephews, grandsons and granddaughters. This bill ensures that States maintain their commitment to post-adoption and related services, so children truly have a forever family.

Finding a forever family is the goal of this legislation, and forever homes are possible. Just last year, I met with the Johns family of Midland, Michigan. The Johns family has adopted three children and was honored during their visit to Washington as an Angels in Adoption family, but before they adopted, they were foster parents to Austin and Katie, their first two children.

They adopted them and later adopted their third child, Aliyah. The Johns family made a safe, permanent, and loving home a reality for three children, and with this legislation, we can continue to build on that success.

I note that this legislation is fully paid for by expecting all States to use electronic methods that will do a better job collecting child support, increasing family incomes, and reducing the amount of welfare benefits taxpayers pay.

Those savings not only cover the cost of this legislation, but reduce the deficit by $19 million over the next 10 years. That is a win-win for children, families, and hardworking taxpayers alike.

This legislation reflects bipartisan, bicameral agreements on all these policy areas, and I thank my colleagues who joined me in introducing this legislation: Mr. Levin of Michigan, Mr. Reichert of Washington, and Mr. Doggett of Texas, as well as the chairman and ranking member of the Senate Finance Committee, Senators Wyden and Hatch.

They are all leaders on these issues, and I value their help in developing and advancing this legislation.

This bill was crafted the way legislation is supposed to be: through hearings, markups, public comments, and negotiations with our colleagues in the Senate. The bill we are considering today incorporates many suggestions from experts in the child welfare field, as well as just interested citizens and adoptive parents. We are grateful for the public's comments and their participation in this process.

The bottom line is this: children in foster care deserve a place to call home not just for a few months or years, but for good. We have already seen great progress in increasing adoptions since the Adoption Incentives program was created in 1997, and it is our hope that we can continue this progress once this bill is signed into law.

I encourage all of my colleagues to join us in supporting this bill in the House, and I hope and expect the Senate to also act soon on this bill so we can continue to move more foster children into permanent, loving homes.

Mr. Speaker, I yield the balance of my time to the gentleman from Washington (Mr. Reichert), and I ask unanimous consent that he be allowed to control the time.

Mr. Speaker, pursuant to House Resolution 670, I call up the bill (H.R. 4719) to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory, and ask for its immediate consideration.

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and to include extraneous material on H.R. 4719.

Mr. Speaker, I yield myself such time as I may consume.

The American people are the most charitable people in the world, donating money, food, and clothing in times of need. Their donations ensure that charities and foundations can help individuals and communities across the country.

There are numerous provisions in the Tax Code that encourage giving, and the bill we have before us today, H.R. 4719, the America Gives More Act, ensures that some of these provisions are made permanent so individuals, businesses, and farmers can donate and give back more. The first provision will make permanent and expand the charitable deduction for contributions of food inventory by businesses, regardless of how they are organized.

Food banks are a vital part of communities, helping Americans put food on the table and provide for their families when they have come across hard times or suffered through a natural disaster.

The Food Donation Connection has estimated that since this tax deduction was expanded in 2006, donations have increased 127 percent. Unfortunately, a provision in current law that encouraged passthrough businesses to contribute food inventory expired at the end of last year, and charities and foundations across the country are urging that it be restored and made permanent.

According to Feeding America, 3.6 billion pounds of food is distributed by food bank members each year. This legislation would significantly increase food bank access to the 70 billion pounds of nutritious food wasted each year.

Today, we have the opportunity to continue this important credit, allowing all businesses, farmers, and ranchers to take advantage and donate more nutritious food to the millions of Americans who need it most.

This bill also ensures that seniors who donate to charities from their Individual Retirement Accounts can do so without a tax penalty. According to the Independent Sector, this provision has ``prompted more than $140 million in gifts to the work of nonprofits since enactment, assisting social service providers, religious organizations, cultural institutions and schools, and other nonprofits.'' Making this provision permanent can only serve to increase the generous donations that charities rely on.

In addition, the bill will make permanent the deduction for contributions of conservation easements. This provision will also increase the amount of land or property donated for charitable use. Witnesses before the Ways and Means Committee have testified that in the first 2 years of the enactment of conservation easements, the number of donations doubled compared to the previous 2 years, resulting in a 32 percent increase of acreage conserved.

This is one area, especially, where long-term planning is essential. To allow this to expire makes it much more difficult for the often multigenerational planning necessary to take place. In Michigan, I have seen the benefits of conservation easements firsthand. This is a tremendous legacy for future generations.

The tax reform draft the committee produced earlier in the year would encourage charitable giving in several important ways and, by creating a stronger economy, analysis found that it would increase charitable giving by an estimated $2.2 billion each year.

Two important charitable provisions from the draft--lowering the excise tax on private foundations and extending the tax deadline for charitable contributions from December 31 to April 15--are included in the America Gives More Act.

At the end of the year, many taxpayers have no idea what their tax liability will be, and it is only after struggling through the daunting process of preparing their tax return that they know with certainty. If taxpayers were permitted to make and deduct contributions prior to filing their tax return, I believe many Americans will be even more generous in supporting religious and charitable causes. Testimony before the Ways and Means Committee found that allowing donors to deduct gifts until April 15 would result in significantly more charitable giving.

Another provision from the draft would lower and simplify the excise tax on private foundations, making compliance easy, especially for smaller foundations. As a result, foundations will have more of their resources available to support charities and exempt organizations across the country.

All of these provisions are bipartisan and have the support of over 850 charities and foundations across the country, who wrote to Congress stating:

Without an incentive in place and assured, many of the

gifts the charitable incentives were intended to promote will

simply not take place.

I will insert in the Record the letter from Independent Sector, supported by 850 charities and foundations across the United States.

Independent Sector,

July 15, 2014.

Open Letter to the House of Representatives: Millions of

individuals and families are served by the essential work of

America's public charities, which is made possible in part by

incentives for charitable giving in our tax code. The House

may soon have an opportunity to address tax legislation that

would renew and make permanent three key incentives for

donations to America's public charities. We strongly urge you

to approve legislation that would renew the IRA charitable

rollover and the enhanced incentives for donations of food

inventory and land conservation easements, each of which

expired as of January 1, 2014.

Originally enacted in the Pension Protection Act of 2006 as

a way to encourage increased charitable giving, these three

provisions have demonstrated a significant impact on the

nonprofit community. The IRA charitable rollover increases

the ability of older Americans to make gifts to charities by

allowing individuals age 70\1/2\ or older to donate up to

$100,000 to a qualifying public charity directly from their

IRAs without incurring tax on the withdrawal. The provision

has prompted more than $140 million in gifts to the work of

nonprofits since enactment, assisting social service

providers, religious organizations, cultural institutions and

schools, and other nonprofits.

The enhanced deduction for donations of food allows

individuals and organizations to reduce their taxable income

by providing qualifying food inventory to certain charitable

organizations. According to Feeding America, 3.6 billion

pounds of food is distributed by food bank members each year.

This legislation would significantly increase food bank

access to the 70 billion pounds of nutritious food wasted

each year, particularly the 6 billion pounds of produce that

does not make it to market.

The enhanced deduction for donations of land conservation

easements allows land owners to get a meaningful deduction

for permanently retiring development rights to their property

to protect and preserve significant natural resources. A

survey by the Land Trust Alliance showed that this incentive

helped 1,700 land trusts increase the pace of conservation by

a third--to over a million acres a year.

Unfortunately, these charitable tax provisions were allowed

to expire on January 1 for the fourth time in recent years.

On each of the three previous occasions, an entire package of

tax extenders was reinstated retroactively at the end of the

following year. While this may be an adequate solution for

many provisions in the extenders package, these charitable

provisions are different. Without an incentive in place and

assured, many of the gifts the incentives were intended to

promote will simply not take place. The time to plan and

execute the gifts will have already passed by.

For all these reasons, we urge you to support legislation

to permanently reinstate these critical giving incentives,

namely: H.R. 4619 (to make permanent the IRA charitable

rollover); HR 4719 (to permanently extend the charitable

deduction for donation of food inventory); and H.R. 2807 (the

Conservation Easement Incentive Act). We hope to see them

combined and passed as a package as soon as possible in order

to continue sustaining the vital work of charitable

organizations in our communities.

Thank you for your consideration,

Independent Sector; 92nd Street Y; Achievement Centers for

Children; Ackland Art Museum; Acton Conservation Trust;

Adults with Developmental Disabilities; Advonance;

Agricutural Stewardship Association; Agudath Israel of

America; Agudath Israel of the Five Towns; Air Force

Museum Foundation; Akron-Canton Regional Foodbank; Alabama

Dance Council; Alachua Conservation Trust; Alexander Haas;

All Saints Church; All Stars Project (ASP); Alliance for

Children and Families; Alliance of Arizona Nonprofits; The

ALS Association; Amador Livermore Valley Historical

Society & Museum on Main; American Alliance of Museums;

American Autoimmune Related Diseases Association; American

Behcet's Disease Association; American Cancer Society

Cancer Action Network; American Chemical Society.

American Clock & Watch Museum; American Folk Art Museum;

American Friends Service Committee; American Heart

Association; American Jewish Committee (AJC); American

Library Association; American Lung Association; American Red

Cross; Americans for the Arts; Americans for the Arts Action

Fund; America's Charities; Amon Carter Museum of American

Art; The Ananda Center for the Arts; Anderson County Museum;

Andy Warhol Museum; AngelCare/Americans Care & Share; Angus

Nazarene Food Pantry; Ann Arrundell County Historical

Society, Inc.; Annette Strawder Here to Help Pantry; Antique

Boat Museum; Apache Creek Deaf and Youth Ranch, Inc.;

Appalachia Ohio Alliance; Argus Museum; Arkansas Nonprofit

Alliance; Armstrong County Museum; Arthurdale Heritage, Inc.;

Association for Healthcare Philanthropy.

Association of Art Museum Directors; Association of Direct

Response Fundraising Counsel; Association of Fundraising

Professionals; Atlantic Coast Conservancy; Auburn Automotive

Heritage, Inc. & Auburn Cord Duesenberg Automobile Museum;

Bainbridge Island Land Trust; Baltimore Heritage Area

Association; Baltimore Museum of Art; Bass Museum of Art; Bay

Area Food Bank; Bayer Center for Nonprofit Management at

Robert Morris University; Bayou Land Conservancy; Bayshore

Baptist Church Food Pantry; Bedford Historical Society;

Believer's Sanctuary; Bellville Christian Food Pantry;

BethanyKids; Bishop Hill Heritage Association; Black Swamp

Conservancy; Blair County Historical Society; Blue Ridge

Conservancy; Blue Ridge Land Conservancy; BoardSource.

Boise Art Museum; Boston Baroque; Boston Children's Museum;

Bowers Museum;

Boys & Girls Clubs of Austin County, TX; Boys & Girls Clubs

of Southeastern Michigan; Branford Land Trust, Inc.; Brazoria

County Alcoholic Recovery Center; Briar Bush Nature Center;

The Bridge Ministries; The Bridge Over Troubled Waters;

Bridging for Tomorrow; BrightFocus Foundation; Buckner

Children & Family Services; Burchfield Penney Art Center; The

Burd Group; Califomia Association of Food Banks; Califomia

Association of Museums; Califomia Museum of Ancient Art;

Califomia Science Center Foundation; Califomia State Parks;

Calyx Sustainable Tourism; Capital Area Food Bank of Texas;

Carbon County Museum; Care and Share, Inc.; Carolina Mountain

Land Conservancy; CASA Program for the Ogeechee Circuit; Casa

Rosa Food Pantry.

Catawba Lands Conservancy; Cathedral Arts Project, Inc.;

Catholic Foundation of Eastern Montana; Cedar Rapids Museum

of Art; Cedarhurst Center for the Arts; Celiac Disease

Foundation; Center for History; Center for Nonprofit

Excellence; Center for Non-Profits; Center for Success and

Independence; Central Co-op; Central Pennsylvania Food Bank;

Champlain Area Trails; Cheyenne Center, Inc.; Chicago

Humanities Festival; Children's Discovery Museum; Christian

Tabernacle; Civil War Trust; Clay Center for the Arts &

Sciences of West Virginia; Clear Lake Food Pantry; ClearWater

Conservancy; Cleveland Zoological Society; Clinton Symphony

Orchestra; Coalition for Pulmonary Fibrosis; Colby College

Museum of Art; Cole Art Center at Stephen F. Austin State

University.

Collins Group, A Division of Donald A. Campbell & Company;

Colorado Nonprofit Association; Colorado-Wyoming Association

of Museums; Columbia College (MO); Columbia Land Trust (OR &

WA); Columbia Museum of Art (SC); Columbia Pacific Heritage

Museum; Columbus Museum of Art; Community Action Committee of

the Lehigh Valley; Community Care Center, Inc.; Community

Food Bank of Eastern Oklahoma; Community Food Pantry in Tool

(TX); Community Food Pantry of Franklin County, Texas;

Community Foodbank of New Jersey; The Community Foundation

for Crawford County; Community Foundation for Muskegon

County; Community Foundation for Southwest Washington;

Community Foundation of Eastern Connecticut; Community

Foundation of Northern Colorado; The Community Foundation of

South Puget Sound; Community Foundation of the Great River

Bend; Community Foundation of the Holland/Zeeland Area;

Congaree Land Trust; Connecticut Electric Railway Association

dba Connecticut Trolley Museum; Connecticut Farmland Trust.

Connecticut Food Bank; Connecticut Land Conservation

Council; Connecticut Nonprofit Human Services Cabinet;

Connemara Conservancy Foundation; Conservation Foundation of

the Gulf Coast; The Conservation Fund; Conservation Tax

Credit Transfer, LLC; Conservation Trust for North Carolina;

The Contemporary Austin; COPD Foundation; CoreStrategies for

Nonprofits, Inc.; Cornerstone Outreach Center of Amarillo,

Inc.; Council for Christian Colleges & Universities; Council

of Michigan Foundations; Council on Foundations; Cow Marsh

Creek Consultants, LLC; Cradle of Texas Conservancy, Inc.;

Crawford County Historical Society; Crested Butte Land Trust;

Crisis Center of the Plains; Crocker Art Museum; Crossroads

at Park Place, Inc.; Cultural Alliance of Fairfield County;

Cultural Assets Consulting; Cumberland Land Trust.

Currier Museum of Art; Cystic Fibrosis Foundation; Da Vinci

Science Center; Dallas Museum of Art; Dance/USA; Dare to

Believe Ministries Outreach Center; Dare to Care Food Bank;

Datil Educators Club; Deke Slayton Memorial Space & Bicycle

Museum; Delaware Center for the Contemporary Arts; Delaware

Highlands Conservancy; Denver Art Museum; Des Moines Art

Center; Desert Foothills Land Trust; Dixon Gallery and

Gardens; DMA Nonprofit Federation; Donors Forum; Douglas

County Historical Society; The Drawing Center; Duck Hollow;

DuPage County Historical Museums; Dutchess Land Conservancy;

Earl Scruggs Center; East End Baptist Church; East

Hillsborough Historical Society, Inc.; East Texas Food Bank;

Eastern Sierra Land Trust; Ecology Project International.

EcoTrust; Edisto Island Open Land Trust; Eightmile River

Wild & Scenic Coordinating Committee; Ellis County Museum,

Inc.; Eno River Association; Epilepsy Foundation; Epiphany

Lutheran Church; Equestrian Partners in Conservation (EPIC);

Erie Art Museum; Essex County Greenbelt Association;

Exploration Place; Family Abuse Shelter of Miami; Family

League of Baltimore; Family Worship Center Food Pantry; Faye

Gehl Conservation Foundation; Fayette CARE Clinic; Federation

of Protestant Welfare Agencies; Feeding America; Feeding

America San Diego; Feeding America Southwest Virginia;

Feeding America Tampa Bay; Feeding Indiana's Hungry; Feeding

Pennsylvania; Field Museum; First Baptist Church (Atlanta,

TX); First Baptist Church (Bovina, TX); First Christian

Church Food Pantry.

First Christian Church Outreach (Conroe, TX); First

Resource Center; Fishtown Preservation Society, Inc.;

Flathead Land Trust; Florida Holocaust Museum; The Florida

Orchestra; Florida Philanthropic Network; Food Bank of

Central New York; Food Bank of Delaware; Food Bank of

Northeast Arkansas; Food Bank of the Albemarle; Food Bank of

the Rockies; Food Bank of the Southern Tier; The Food Bank of

Western Massachusetts; FOOD for Lane County; Food Industry

Alliance of New York State; Foodbank of Southeastern

Virginia; The Foodbank, Inc.; Foodshare; Foothills

Conservancy of North Carolina; Forgotten Harvest; Fort

Ticonderoga; Foundation Layers; Fox Valley Family YMCA;

Frances Lehman Loeb Art Center; Franklin Area Community

Services.

Franklin County (KS) Historical Society; Franklin

Institute; Franklin Park Conservatory and Botanical Gardens;

Freshwater Future; Freshwater Land Trust; Frick Art and

Historical Center; Friends Committee on National Legislation;

Friends of Balcones Canyonlands National Wildlife Refuge;

Friends of Lopez Island Pool; Friends of the Mitchell Gallery

of Flight; Friends of Tualatin River National Wildlife

Refuge; Frist Center for the Visual Arts; Galveston Bay

Foundation; Gates Mills Land Conservancy; Gateway Science

Museum; Gathering Waters Conservancy; Geist Fall Creek

Watershed Alliance; The General Society of Mayflower

Descendants; Genesee Valley Conservancy, Inc.; George Eastman

House; Georgia Center for Nonprofits; Georgia Charitable Care

Network; Gilroy Historical Society; Girl Scouts of San

Gorgonio; Girl Scouts of the USA; Girls Inc.

Glen Ellyn Historical Society; Glencairn Museum; Global

Orphan Assistance Foundation; God's Pantry Food Bank; Gold

Coast Railroad Museum; Golden Gate National Parks

Conservancy; Golden State Bonsai Federation and Bonsai Garden

at Lake Merritt; Goldstein Museum of Design; Good Neighbor

Community Builders; Good Samaritan Health & Wellness Center;

Goshen Land Trust; Grand Encampment Museum; Grand Haven Area

Community Foundation; Grand Rapids Art Museum; Grand Traverse

Regional Land Conservancy; Grantmakers Forum of New York;

Grassroots International; The Graue Mill & Museum; Great

Peninsula Conservancy; Great Plains Food Bank; Great Plains

Welsh Heritage Project; The Greater Boston Food Bank; Greater

Chicago Food Depository; Greater Grace Outreach; Greater

Hudson Heritage Network; Greenbelt Land Trust of Mid-

Missouri.

Greensboro Land Trust; Grosse Ile Nature and Land

Conservancy; Grounds For Sculpture; Gulf Coast Community

Foundation; Gulf Coast Symphony; Hammer Museum; Harmony

House; Harry Chapin Food Bank of Southwest Florida; Harry S.

Truman Little White House; The Hartt School; Harvard Art

Museums; Harvest Assembly, House of Blessing; Harvest House;

Harvest Texarkana Regional Food Bank; Harvesters--The

Community Food Network (KS); Harvesters--The Community Food

Network (MO); Hawaiian Islands Land Trust; Heart of the Lakes

Center for Land Conservation Policy; Heaven's Windows; Hedley

Senior Citizens; Heifer Foundation; Heifer International;

Helping Hands Outreach Center of Gasconade County; Henderson

Food Pantry; The Henry Ford; Herbert F. Johnson Museum of

Art.

Heritage Museum (OR); Heritage Museum of Orange County;

Hidalgo Medical Services; High Museum of Art; High Plains

Food Bank; Higher Heights Church of God Food Pantry;

Highlands-Cashiers Land Trust; Hill Country Land Trust;

Hillsboro Independent School District Education Foundation;

Hillwood Estate, Museum & Gardens; Historic Flat Rock, Inc.;

The History Center in Tompkins County; Holy Family Home and

Shelter, Inc.; Holy Family St. Vincent de Paul; Holy Ghost St

Vincent de Paul; HomeAid Atlanta; Honolulu Museum of Art;

Hope Food Pantry; HOPE Outreach; House of Help Hempstead; The

House of the Seven Gables Settlement Association; Houston

Food Bank; The Humanity Institute for Children & Families

(HICF); Hunger-Free Pennsylvania; Hyde Hall; IBB Local 684

Labor Participation.

Idaho Coalition of Land Trusts; The Idaho Foodbank; Iglesia

Trinidad (TX); Illinois Coalition Against Domestic Violence;

Illinois Collaboration on Youth; Illinois Network of Charter

Schools; Illinois Valley Symphony Orchestra; Immune

Deficiency Foundation; Indian Hill Music; Indiana

Philanthropy Alliance; Indianapolis Museum of Art; Informal

Learning Experiences; Inner Wisdom, Inc.; Interfaith Caring

Ministries; International Primate Protection League; Iowa

Natural Heritage Foundation; IRIS Orchestra; Iron and Steel

Museum of Alabama; Irving S. Gilmore International Keyboard

Festival; Isabella Stewart Gardner Museum; The Isamu Noguchi

Foundation; Islamic Society of North America; Jack Hadley

Black History Museum; Jacksonville Zoo and Gardens; Jacob and

Terese Hershey Foundation; Jefferson Land Trust.

Jemez Helping Hands; Jeremiah Call Christ Ministry/

Jeremiah's Food Pantry; Jesus Outreach Ministries; Jewish

Federations of North America; The Jewish Museum; Jordan

Schnitzer Museum of Art; Joseph's House; Julian Pathways;

Kansas City Symphony; Kansas Land Trust; Kenton Conservancy;

The Kingdom Zone Before & After Community Center; Kings Local

Food Pantry; The King's Palace Food Pantry; Kohl Children's

Museum of Greater Chicago; The Kreeger Museum; Kress United

Methodist Church; Ku'ikahi Mediation Center; K-VA-T Food

Stores/Food City (TN); K-VA-T Food Stores/Food City (VA);

Ladies In Action; Lafayette Symphony; Lancaster Community

Library; Lancaster Farmland Trust; The Land Conservancy for

Southern Chester County; Land Conservancy of Adams County;

Land Trust Alliance.

The Land Trust for Tennessee; Laredo Crime Stoppers, Inc.;

LeadingAge; League of American Orchestras; Leander

Independent

School District Educational Excellence Foundation; Lebanon

Food Pantry; Leelanau Conservancy; Lehigh Valley Abundant

Life Ministries; Leigh Yawkey Woodson Art Museum; The Leighty

Foundation; Life Challenge; Light of Christ Food Pantry;

Literary Arts; Little Miami Food Service; Littleton

Conservation Trust; LIVESTRONG Foundation; Living Faith Food

Pantry; Living Water I.A.M; Livingston County Historical

Society; LJC Mercy Ministries; Local Infant Formula for

Emergencies, Inc. (LIFE-Houston); Lorraine Street Church of

God in Christ; Los Angeles Regional Food Bank; Louisiana Food

Bank Association; Louisiana Landmarks Society.

Louisville Zoological Garden; Lowe Art Museum; Lupus and

Allied Diseases Association, Inc.; Lutheran Services in

America; Magdalena Samaritan Center; Maiden Alley Cinema;

Maine Appalachian Trail Land Trust; Maine Association of

Nonprofits; Maine Coast Heritage Trust; March of Dimes; Marin

Agricultural Land Trust; Martin Luther King Jr. Center; Mary

Reynolds Babcock Foundation; Mason Food Pantry; Massachusetts

Land Trust Coalition; Massillon Museum; Matthew 25 Ecumenical

Food Pantry; Maxwell Museum of Anthropology; McCary's Chapel

United Methodist Church; McHenry County Historical Society &

Museum; Mead Art Museum; Meadowlark Methodist Food Pantry;

Meals On Wheels Association of America; Memorial Baptist Food

Pantry; Menil Collection; Mental Health Association of Rhode

Island; Mesothelioma Applied Research Foundation.

Miami Springs Historical Museum; Michigan Historic

Preservation Network; Michigan Nonprofit Association; Mid-

South Food Bank; The Miller Art Museum; Milwaukee Art Museum;

Mims Chapel Drydock Food Pantry; The Minneapolis Foundation;

Minneapolis Institute of Arts; Minnesota Historical Society;

Minnesota Land Trust; Mission Aviation Fellowship; Mission

Northeast, Inc.; Mississippi Food Network; Mississippi Valley

Conservancy; Missouri Association for Museums and Archives;

Missouri Street Church of Christ Pantry Program; Mitchell

Prehistoric Indian Village Preservation Society; Mobile

Medical Museum; Mojave Desert Land Trust; Molly Brown House

Museum; Mon General Foundation; Monadnock Conservancy;

Montana Association of Land Trusts; Montana Food Bank

Network; Montclair Art Museum.

Montgomery County Emergency Assistance; Montgomery County

Food Bank (TX); Montgomery County Lands Trust (PA);

Montgomery County Youth Services (TX); Montgomery Museum of

Fine Arts; Morton County Historical Society Museum; Mountain-

Plains Museums Association; Mt. Canaan Missionary Baptist;

Mt. Manna; Murphysboro Food Pantry, Inc.; Muscarelle Museum

of Art; Museo de Arte de Ponce; Museum Association of New

York; Museum at FIT (Fashion Institute of Technology); Museum

of Arts and Design; Museum of Contemporary Art; Museum of

Contemporary Art Denver; Museum of Contemporary Art San

Diego; Museum of Cultural and Natural History; Museum of

Danish America; Museum of Fine Arts Boston; The Museum of

Fine Arts Houston; Museum of Fine Arts, St. Petersburg, FL;

The Museum of Flight; Museum of Glass; Museum of Latin

American Art; Museum of Science, Boston.

Museum of Zavkhan Province; My Brother's Keeper Outreach

Center; Mystic Art Association, dba Mystic Arts Center; N.C.

Center for Nonprofits; Nacogdoches HOPE; Nantucket Historical

Association; Naperville Heritage Society; Naples Historical

Society; National Alliance on Mental Illness (NAMI) Omaha;

National Association for Interpretation; National Association

of Area Agencies on Aging; National Association of Clock and

Watch Collectors; National Atomic Testing Museum; National

Audubon Society; National Bottle Museum; National Civil

Rights Museum; National Council of Nonprofits; National Czech

& Slovak Museum & Library; National Multiple Sclerosis

Society; National Museum of American Jewish History; National

Museum of Wildlife Art; National Parks Conservation

Association; National Soaring Museum; National Veterans Art

Museum; National Watch and Clock Museum.

National Wildlife Federation; National Woodland Owners

Association; National Youth Leadership Council; Native

American Rights Fund; Natural Land Institute; Natural Lands

Trust; Natural Resources Defense Council; The Nature

Conservancy; Nebraska Land Trust; Needy Basket of Southern

Miami County, Inc.; Nelson-Atkins Museum of Art; Nevada Land

Trust; New Canaan Historical Society; New Covenant Christian

Fellowship; New England Museum Association; New Hampshire

Boat Museum; New Hampshire Charitable Foundation; New Hope

Seventh Day Adventist Church; New Jersey Conservation

Foundation; New Museum; New Path, Inc. aka New Path Outreach;

New River Conservancy; New River Land Trust; New York

Botanical Garden; New York Live Arts; NGO Foundation;

Nisqually Land Trust; Nonprofit Association of Oregon.

Nonprofit Coordinating Committee of New York; Nonprofit

Institute at College of Southern Maryland; Norman Rockwell

Museum; North Carolina Museum of Art; North Carolina

Symphony; North Creek Baptist Church; North Creek Baptist

Church Food Pantry; North Group Consultants; North Olympic

Land Trust; North Salem Open Land Foundation; North Shore

Land Alliance; Northeast Iowa Food Bank; Northwest Montana

Historical Society; Northwest Railway Museum; Norwich

University; NPO Accounting Solutions; Nunda Historical

Society; NY Textile Conservation, LLC; Oblong Land

Conservancy; Ohio League of Conservation Voters; Okanogan

County Community Action Council; Okanogan Land Trust;

Oklahoma City Museum of Art; Old Pine Farm Natural Lands

Trust; Old Stone Fort Museum.

One Powerful Movement Community Development Center;

Onondaga Historical Association; Open Door Pantry; OPERA

America; Orlando Museum of Art; Orlando Science Center;

Ouabache Land Conservancy; The Our House Tavern; Ozark

Regional Land Trust; Pacific Battleship Center; Pacific Grove

Museum of Natural History; Pacific Science Center; Paducah

Area Food Pantry; Paducah Symphony Orchestra; Pajarito

Environmental Education Center; Palm Springs Art Museum;

Parkdale Valley Land Trust; Parks & Trails New York; Passages

Alternative Living Programs, Inc.; Pathways Food Pantry;

Patsy's Place Transitional Home; Peabody Essex Museum;

Pelican Coast Conservancy; Pennsbury Land Trust; Pennsylvania

Academy of the Fine Arts; People Attempting To Help ``PATH'';

People Helping People.

Peoria Riverfront Museum; Peralta Memorial United Methodist

Church; Petersen Automotive Museum Foundation; Philabundance;

The Phillips Collection; Phoenix Art Museum; PhotoArts

Imaging Professionals, LLC; Pines and Prairies Land Trust;

Pinnacle Community Church; The Pittsburgh Foundation; Places

of New Beginnings; Plant City Photo Archives & History

Center; Point Blue Conservation Science; Portland Art Museum

(OR); Portland Museum of Art (ME); Pound Ridge Land

Conservancy, Inc.; Prairie Public Broadcasting; Primary Care

Development Corporation (PCDC); Project Restoration Outreach;

Project Sister Family Services; Prospect House Museum; Puerto

Seguro, Inc. (PSI) Safe Harbor; Pulitzer Arts Foundation;

Ralphs Grocery Company; Redwood Empire Food Bank.

Reginald F. Lewis Museum of Maryland, African American

History and Culture; Regional Food Bank of Northeastern New

York; Renaissance Charitable Foundation, Inc.; Renaissance

Entrepreneurship Center; Rensselaer County Historical

Society; Rescue Rehome Resource; Restoration Care Ministry;

Restore & Enlightenment Ministries; Riverside Baptist Church

Crisis Closet; Rochester Area Community Foundation; Roger

Williams Park Zoo; Rooted In; Roxbury Land Trust; Sacramento

Mountains Senior Services, Inc.; Sagebrush Steppe Land Trust;

The Salvation Army; San Angelo Museum of Fine Arts; San

Antonio Food Bank; San Antonio Museum of Art; San Diego

Natural History Museum; San Diego Youth Symphony and

Conservatory; San Diego Zoo Global; San Francisco Heritage/

Haas Lilienthal House; San Isabel Land Protection Trust; San

Jacinto County Historical Commission; San Jose Museum of Art;

San Jose Museum of Quilts & Textiles.

Santa Fe Texas Education Foundation; Save The Prairie

Society; Scenic Hudson; Schingoethe Museum, Aurora

University; Science Factory Children's Museum & Exploration

Dome; Scleroderma Foundation; Sealy Christian Pantry; Seattle

Art Museum; Second Harvest Food Bank Mahoning Valley; Second

Harvest Food Bank of Central Florida; Second Harvest Food

Bank of East Central Indiana; Second Harvest Food Bank of

Northeast Tennessee; Second Harvest Food Bank of Northeast

Tennessee; Second Harvest Food Bank of Northwest North

Carolina; Second Harvest Food Bank of Santa Clara and San

Mateo Counties; Second Harvest North Central Food Bank;

Sedoan Historical Society; Senior Connections; Sequoia

Riverlands Trust; Seventh-Day Adventist Church (Tulia, TX);

Shared Harvest Foodbank; Sharlot Hall Museum; Shepherd Senior

Citizens, Inc.; Sheridan Community Land Trust.

Shiloh Museum of Ozark History; Sierra Foothill

Conservancy; Silver City Gospel Mission; Six Rivers Land

Conservancy; Skagit Land Trust; Society for Experimental

Graphic Design (SEGD); Society for Preservation of Long

Island Antiquities; Society of St. Stephen Outreach Ministry

(SOSS); Society of St. Vincent de Paul in Houston, TX;

Solomon R. Guggenheim Museum; South Carolina Conservation

Exchange; South Texas Food Bank; South Union Church of Christ

Food Pantry; Southbury Land Trust; Southeast Area Ministries;

Southeast Missouri Food Bank; Southeast Texas Arts Council;

Southern Appalachian Highlands Conservancy; Southside Church

of Christ Food Pantry; Spearman Ministerial Alliance; Spinal

Cord Injury Network International; Springfield Museum of Art;

Squam Lake Natural Science Center; St Vladimir's Orthodox

Theological Seminary; St. Andrews United Methodist Church

Food Pantry; St. Anne de Beaupre Food Pantry; St. Anthony's

Bread Food Pantry; St. Augustine Lighthouse and Museum.

St. James Episcopal Church Food Pantry; St. John of the

Cross Food Pantry; St. Joseph Museums, Inc.; St. Leo the

Great St. Vincent de Paul; St. Louis Area Foodbank; St. Louis

Art Museum; St. Mary's Food Bank Affiance; St. Mary's United

Methodist Church (TX); St. Monica Food Pantry; St. Monica

Knights of Peter Claver, Ladies Auxiliary, Court # 151; St.

Monica's Altar Society; St. Paul's Lutheran Food Pantry; St.

Stephen Presbyterian Food Pantry; St. Stephen's of St.

Andrews United Methodist Church (TX); St. Vincent de Paul in

Los Lunas, NM; St. Vincent de Paul in Artesia,

NM; St. Vincent de Paul Society (St. Philip Neri Catholic

Church); Stax Museum of American Soul Music; Sterling and

Francine Clark Art Institute; Stockton Symphony Association;

Sts. Joachim and Ann Care Service.

Stuart Pimsler Dance & Theater; Studebaker National Museum;

Sullivan Museum and History Center; Summit Land Conservancy;

Tacoma Art Museum; Tall Timbers Research Station & Land

Conservancy; Tampa Museum of Art; Telfair Museums; Temenos

CDC/Bread of Life, Inc.; Temple University Anthropology

Laboratory; Tennessee Parks and Greenways Foundation; Texas

Land Conservancy; Texas Land Trust Council; Texas Quilt

Museum; THE PROGRAM for Offenders, Inc.; Theatre

Communications Group; Three Angels Seventh Day Adventist

Church; Three Village Community Trust; The Time IN Children's

Arts Initiative; Timken Museum of Art; Toledo Museum of Art;

Toledo Northwestern Ohio Food Bank; Towne Learning Center;

Travis Audubon; Tread of Pioneers Museum; The Treehouse

Center, Inc.; Tri County Assembly Choice Food Pantry;

Triangle Land Conservancy; Tri-county Meals.

Trinity Garden First Food Pantry; The Trust for Public

Land; U.S. Military Combat Camera History & Stories Museum;

U.S. Pain Foundation, Inc.; UJA-Federation of New York, Inc.;

The Ukrainian Museum; Ukrainian National Women's League of

America; Union Symphony Society, Inc.; United Assembly

(Plainview, TX); United Food Bank; United Way Fox Cities;

United Way of Buffalo and Erie County; United Way of Greater

Cincinnati; United Way of Portage County; United Way

Worldwide; University Christian Church; University of

Michigan--Dearborn; University of Michigan Law School; Upper

Savannah Land Trust; Upscale CDC; Upshur County Shares Food

Pantry; Urban Gateways; Utah Food Bank.

Utah Museum of Fine Arts; Uvalde Baptist Church Food

Pantry; Venice Community Housing Corporation; The Vermont

River Conservancy; Vermont Symphony Orchestra; Vero Beach

Museum of Art; Vesterheim Museum; Vietnamese American

Community Center; Virginia Museum of Fine Arts; The Viscardi

Center; Vision Weavers Consulting, LLC; VisionServe Alliance;

Voices of Victory; Walker Art Center; Wallowa Land Trust;

Wartburg Community Symphony; Washington Association of Land

Trusts; Washington Nonprofits; Washington State Historical

Society; Washington Street Family Service Center; Way Food

Pantry; Wee Care Child Center, Inc.; Wellsprings Village,

Inc.; West Central Ohio Land Conservancy; West Side Baptist

Early Education Center; West Wisconsin Land Trust; Western

New York Land Conservancy; Western Reserve Land Conservancy;

Western Rhode Island Civic Historical Society; Westmoreland

County Agricultural Land Preservation.

Westmoreland Museum of American Art; Westport Arts Center;

Whidbey Camano Land Trust; White Deer-Skellytown Lighthouse

Food Pantry; Whitney Museum of American Art; Wilbarger Creek

Conservation Alliance; The Wilderness Society; Wildling

Museum; Wildwood United Methodist Church; Williams Temple

Church of God In Christ; Wilmette Historical Museum; Wings

for L.I.F.E. (Life skills Imparted to Families through

Education); Winston-Salem Symphony; Wisconsin Youth Symphony

Orchestras; Wood County Senior Citizens Association; Woods

and Waters Land Trust; Wyoming Symphony Orchestra;

Yellowstone Art Museum; YMCA of the USA; York County Heritage

Trust; Zimmerli Art Museum.

The goodwill of the American people is unmatched, and we should do everything we can to encourage Americans to do more, enabling charities, nonprofits, foundations, and schools across the country to expand their reach and serve those most in need.

A ``yes'' vote on this bill is a vote for hardworking Americans who selflessly lend a hand every day to their neighbors, communities, and others in need.

Mr. Speaker, I reserve the balance of my time.

Mr. Speaker, at this time, I yield 3 minutes to the gentleman from New York (Mr. Reed), a distinguished member of the Ways and Means Committee.

Mr. Speaker, at this time, I yield 3 minutes to the gentleman from Pennsylvania (Mr. Gerlach), a distinguished member of the Ways and Means Committee.

Mr. Speaker, I yield 3 minutes to the gentleman from Illinois (Mr. Schock), a distinguished member of the Ways and Means Committee.

Mr. Speaker, at this time, I yield 3 minutes to the gentleman from Minnesota (Mr. Paulsen), a distinguished member of the Ways and Means Committee.

Mr. Speaker, I yield 3 minutes to the gentleman from Pennsylvania (Mr. Kelly), a distinguished member of the Ways and Means Committee.

I yield the gentleman an additional 30 seconds.

At this time, I yield 2 minutes to the distinguished gentleman from Alaska (Mr. Young).

(Mr. YOUNG of Alaska asked and was given permission to revise and extend his remarks.)

Mr. Speaker, at this time, I yield 2 minutes to the distinguished gentleman from Montana (Mr. Daines).

At this time, I yield 2 minutes to the distinguished gentleman from Pennsylvania (Mr. Fitzpatrick).

Mr. Speaker, at this time, I yield 2 minutes to the distinguished gentlewoman from Wyoming (Mrs. Lummis).

Mr. Speaker, how much time is remaining?

At this time, I yield 2 minutes to the gentleman from Illinois (Mr. Roskam), the distinguished member of the Ways and Means Committee.

Mr. Speaker, I yield myself such time as I may consume.

Mr. Speaker, the provisions we are talking about today, the policies, whether it is donations to food inventory or IRA contributions, excess dollars from an IRA, or whether it is a conservation easement, these are all items that have been extended unpaid for, if you will, time and time again.

We have heard a lot about the cost from the other side. But if charities, religious groups, foundations, food banks, if we can make these permanent--because, right now, these three are expired. They can't be used. But if we can make these permanent, we will see an increase in charitable giving--850 organizations have written us and said that would happen, all of them who serve the poor, who serve the needy, who serve Americans in trouble.

Also, it doesn't go through the government. What these charities do, what these religious groups do, and what these foundations do is beyond the power of government to give. Let's make these permanent. Let's extends these provisions. Let's increase charitable giving in the United States, and let's help people help themselves.

I urge a ``yes'' vote on the legislation, and I yield back the balance of my time.

I object, Mr. Speaker, and I reserve a point of order against the motion to recommit.

Mr. Speaker, I withdraw my point of order and seek time in opposition to the motion.

Mr. Speaker, this motion would create chaos for the charitable community. Americans are more generous than any other nation in the world. What we need is certainty in our Tax Code--certainty for those who want to donate food to food banks, certainty for those who want to make excess contributions to IRAs, and certainty for those who want to preserve fragile land for future generations.

This motion makes it much harder to help those in need, and God knows, we have a lot of Americans in need with a contracting economy and the worst recovery since the Great Depression.

We are the only nation in the world with temporary tax policies. Some of these provisions have expired and have been renewed time and time again, and we need to admit it and make them permanent.

Let me just say, when it comes to inversions, the administration agrees with me that the best way to address this issue is through lower rates and through comprehensive tax reform, and we should be doing that, but this motion actually creates a perverse incentive for American companies to pack up and move overseas. That is the worst thing we can do for American workers.

I urge a ``no'' vote on this motion to recommit and a ``yes'' vote on the underlying legislation.

I yield back the balance of my time.

Mr. Speaker, I yield myself such time as I may consume.

At the end of this month, States across the country will be forced to put road construction on hold if Congress cannot address the highway trust fund. At risk are hundreds of thousands of jobs in the construction industry.

A strong infrastructure is central to commerce, and at a time when millions of Americans are packing their bags to take a vacation or just traveling to work, we must ensure that projects can be completed so that the roads, bridges, and highways they travel on are modernized and safe.

The bill before us today, H.R. 5021, will provide enough funding to get us through May 21, 2015, giving States the ability to complete projects.

This bill is the only package with all provisions having a proven history of getting big bipartisan votes in both the House and the Senate. The three provisions--pension smoothing, custom user fees, and leaking underground storage tanks--have all been used previously in bills that received strong bipartisan votes.

Pension smoothing and LUST were included in the last bipartisan highway trust fund legislation. These are policies everyone is familiar with. They are policies that will provide the funding we need, and they are the only policies that will pass both the House and Senate in time to fund our highways after the end of this month.

A long-term solution would be my preference, and an important feature of my tax reform discussion draft would provide enough revenue to maintain the solvency of the highway trust fund for 8 years.

In the meantime, I hope all Members of Congress can work on a longer- term solution by the end of May next year. This won't be an easy task, so it is important that Congress has time to have a deliberative, open debate about bipartisan solutions, rather than trying to hit Americans who are already paying more for gas with a gas tax hike.

It is time to act now. State transportation departments have already started delaying or stopping certain highway projects to prepare for the fact that funding may fall short. Americans across the country deserve to see less gridlock on the roads and from their elected representatives.

These policies are straightforward and have a history of bipartisan, bicameral support.

I am encouraged that the White House issued their support for the House highway bill, so we have an opportunity to solve this problem today.

Mr. Speaker, I will enter into the Record the administration's statement of support.

Statement of Administration Policy

H.R. 5021--Highway and Transportation Funding Act of 2014

(Rep. Camp, R-Michigan, and Rep. Shuster, R-Pennsylvania, July 14,

2014)

With surface transportation funding running out and

hundreds of thousands of jobs

at risk later this summer, the Administration supports House

passage of H.R. 5021. This legislation would provide for

continuity of funding for the Highway Trust Fund during the

height of the summer construction season and keep Americans

at work repairing the Nation's crumbling roads, bridges, and

transit systems.

However, this legislation only provides a short-term fix to

the Highway Trust Fund. It does not address the continued

need to pass a long-term authorization bill that creates jobs

and provides certainty for cities, States, and businesses.

Congress should work to pass a long-term authorization bill

well before the expiration date set forth in H.R. 5021. The

President has been very clear that increasing investment in

the Nation's infrastructure is a top priority. That is why

the President laid out a vision for a 21st century surface

transportation infrastructure, the GROW AMERICA Act, which

would streamline project approval processes and implement

innovative transportation policies that will make better use

of taxpayer dollars while supporting millions of jobs and

positioning the Nation's economy for lasting growth. That

proposal is fully paid for through existing revenues and by

reforming business taxes to help create jobs and spur

investment while eliminating loopholes that reward companies

for moving profits overseas.

The Administration is focused every day on what can be done

to expand opportunity for every American. In today's economy,

that means building a first-class infrastructure that

attracts first-class jobs and takes American businesses'

goods all across the world.

We also have strong industry support in a letter to Congress from 62 organizations, including the U.S. Chamber of Commerce, American Road and Transportation Builders Association, the American Trucking Association, and the National Association of Manufacturers, which stated, ``A long-term Federal commitment to prioritize and invest in our aging infrastructure and safety needs is essential to achieve this goal. Keeping the highway trust fund solvent is the first step.''

Mr. Speaker, I will enter their statement of support into the Record as well.

July 14, 2014

To Members of the U.S. Congress:

The undersigned organizations representing every sector of

the economy urge the House of Representatives and Senate to

pass bipartisan legislation that will stabilize the Highway

Trust Fund and prevent a shutdown of federal highway and

public transportation investments across the country.

Our transportation infrastructure network is the foundation

on which the nation's economy functions. American

manufacturers, industries and businesses depend on this

complex system to move people, products and services every

day of the year.

As the World Economic Forum (WEF) noted in its 2013-2014

Global Competitiveness Report, infrastructure connects

regions, integrates markets and provides access to markets

and services. While this latest report places the U.S.

economy fifth in its ``Global Competitiveness Index,''

America's infrastructure network now ranks 15th globally.

Shortchanging the Highway Trust Fund is not the path to

future economic growth, jobs and increased competitiveness.

The possibility of a deficient Highway Trust Fund that

shutters 100,000 construction projects that support 700,000

jobs and puts all new highway, bridge and public

transportation investments on hold will further harm an

already fragile economy.

The U.S. economy requires a surface transportation

infrastructure network that can keep pace with growing

demands. A long-term federal commitment to prioritize and

invest in our aging infrastructure and safety needs is

essential to achieve this goal. Keeping the Highway Trust

Fund solvent is the first step.

We urge Congress to avoid the immediate transportation

cliff and improve the long-term fiscal condition of the

Highway Trust Fund during 2014.

Sincerely,

National Association of Manufacturers, U.S. Chamber of

Commerce, American Road & Transportation Builders

Association, Associated General Contractors of America,

National Retail Federation, American Trucking Association,

U.S. Travel Association, American Farm Bureau Federation,

Mothers Against Drunk Driving, NAACP, American Association of

State Highway and Transportation Officials, International

Union of Operating Engineers, American Society of Civil

Engineers, Laborers International Union of North America,

National Association of Development Organizations, NAIOP, the

Commercial Real Estate Development Association, American

Public Transportation Association, Airports Council

International--North America, Transportation for America,

Building America's Future.

Smart Growth America, Commercial Vehicle Safety Alliance,

The American Association of Motor Vehicle Administrators,

Governors Highway Safety Association, American Highway Users

Alliance, American Public Works Association, American Council

of Engineering Companies, National Stone Sand and Gravel

Association, Transportation Intermediaries Association, The

American Society of Landscape Architects, American Iron and

Steel Institute, National Utility Contractors Association,

American Concrete Pipe Association, American Concrete

Pavement Association, National Ready Mixed Concrete

Association, National Asphalt Pavement Association, Truckload

Carriers Association, American Association of Airport

Executives, International Bridge, Tunnel and Turnpike

Association, Intelligent Transportation Society of America

(ITS America).

Safe Routes to School National Partnership, League of

American Bicyclists, Alliance for Biking & Walking,

Association of Pedestrian and Bicycle Professionals, National

Tank Truck Carriers, American Moving & Storage Association,

NATSO, representing America's Truckstops and Travel Plazas,

National Recreation and Park Association, Metropolitan

Planning Council (Chicago, IL), American Traffic Safety

Services Association, SMART--Transportation Division, Safe

Kids Worldwide, PeopleForBikes--Business Network, PolicyLink,

International Warehouse Logistics Association, The National

Industrial Transportation League, The Coalition for America's

Gateways and Trade Corridors, Association of Equipment

Manufacturers, Portland Cement Association, Associated

Equipment Distributors, National Electrical Contractors

Association National Electrical Manufacturers Association

(NEMA).

A ``yes'' vote will avoid a last-minute crisis. We also need to fund important highway projects and ensure that thousands of jobs are not at risk.

Mr. Speaker, I reserve the balance of my time.

Mr. Speaker, I reserve the balance of my time.

Mr. Speaker, I yield myself such time as I may consume.

In addition to the Statement of Administration Policy in support of the legislation which has been entered into the record, as well as a letter from 62 organizations in support of the legislation--including the American Trucking Association, American Farm Bureau, National Association of Manufacturers--I also have a letter from the U.S. Chamber of Commerce, which is the world's largest business federation, which represents more than 3 million businesses of all sizes, sectors, and regions, is key voting this legislation and has written a separate letter in support of this bill.

I would enter into the Record the Chamber of Commerce letter regarding H.R. 5021.

Chamber of Commerce

of the United States of America,

Washington, DC, July 15, 2014.

To the Members of the U.S. House of Representatives: The

U.S. Chamber of Commerce, the world's largest business

federation representing the interests of more than three

million businesses of all sizes, sectors, and regions, as

well as state and local chambers and industry associations,

and dedicated to promoting, protecting and defending

America's free enterprise system, strongly urges you to vote

for H.R. 5021, the ``Highway and Transportation Funding Act

of 2014,'' which would extend federal surface transportation

programs and provide for a short-term solution for the

Highway Trust Fund (HTF) shortfall. By the end of July,

Congress must send to the President a measure that generates

the necessary cash flows to support continued outlays from

the HTF and affords much-needed continuity in the short-term

for economic development, international trade, and job

creation.

Then, it is imperative to immediately turn to identifying

and advancing a bipartisan, sustainable, and long-term

solution to the HTF that can achieve bicameral success. The

Chamber urges leaders of both parties to put politics aside

and come together on a shared solution to the HTF's

structural deficiencies. The user-supported HTF has been a

bipartisan compromise from its beginning. It is the offspring

of a Democratic-controlled House and Senate in the 84th

Congress and the Republican Eisenhower Administration. For 58

years the HTF has served America's transportation

infrastructure well and helped to create the world's largest

economy; however, its long-term solvency has been compromised

by a lack of action in both the legislative and executive

branches.

The Chamber recognizes action on a short-term HTF fix as an

important step and looks forward to working with you in the

months ahead on a long-lasting remedy for the Highway Trust

Fund. The Chamber urges the House to pass H.R. 5021, and may

include votes on, or in relation to, this bill in our annual

How They Voted Scorecard.

Sincerely,

R. Bruce Josten.

Mr. Speaker, I reserve the balance of my time.

I reserve the balance of my time.

I reserve the balance of my time.

I yield myself such time as I may consume.

Mr. Speaker, I would like to submit for the Record a letter from the Associated General Contractors of America in support of H.R. 5021 and urging its passage.

The Associated General

Contractors of America,

Arlington, VA, July 15, 2014.

Re Support H.R. 5021, the Highway and Transportation Funding

Act of 2014

Hon. John Boehner,

House of Representatives,

Washington, DC.

Dear Representative Boehner: On behalf of the Associated

General Contractors of America (AGC), I urge you to support

H.R. 5021, the Highway and Transportation Funding Act of

2014.

The Highway Trust Fund is running on fumes. The United

States Department of Transportation (DOT) recently announced

they will initiate cash management procedures for programs

funded out of the Highway Account of the trust fund on August

1, 2014. This will force DOT to delay reimbursements to state

departments of transportation for projects under construction

or, in some cases, already completed. Further, if no

additional revenue is found, the trust fund will not be able

to support any new projects in 2015.

Bipartisan action is required to give states the funding

certainty they need to issue highway construction contracts

and to give the 10,000 construction firms engaged in highway,

road and bridge construction the confidence they need to make

hiring and capital investment decisions at the peak of the

summer highway construction season. Providing revenue for the

Highway Trust Fund will also guarantee the federal government

can meet its obligations to reimburse states for highway and

bridge construction projects already underway.

The looming insolvency of the Highway Trust Fund and the

lack of long-term authorization stifles the economic impact

of road construction. It undermines states' ability to best

plan and manage their highway, bridge and transit

construction programs It also stretches state budgets and may

increase their borrowing costs.

To that end, AGC urges the House to pass bipartisan

legislation that can provide the certainty states need to

make investment decisions and the industry needs to make

critical business decisions. Focus must then turn to finding

a bipartisan, bicameral solution this year to fund a multi-

year reauthorization of MAP-21.

Sincerely,

Jeffrey D. Shoaf,

Senior Executive Director,

Government Affairs.

I reserve the balance of my time.

Mr. Speaker, I reserve the balance of my time.

Mr. Speaker, I yield such time as he may consume to the distinguished gentleman from Alaska (Mr. Young).

Mr. Speaker, I yield myself such time as I may consume.

I would add to the gentleman from Alaska's remarks by saying the Ways and Means Committee proposed a tax reform discussion draft that actually funded the highway trust fund for 8 years. Now my friends on the other side would like to shorten this temporary measure, which goes through the end of May, to just go through the end of December, and that is wrong for a couple of reasons.

First, the Senate bill that is being considered has the same length of time as the current House bill, so that would be out of step with the direction that the Senate is trying to go. We are obviously trying to form a bipartisan, bicameral piece of legislation here.

The second is that, if we only were to pass this along for a few months, all of the problems that the Members on the other side talked about would only be made worse, that is, there would not be the ability to plan over the winter, for example, for spring construction projects. To just extend it for a few months, again, makes it so temporary and so short that you would immediately have companies, States, employers hedging their bets on whether funding is going to continue after that time.

The construction season isn't just in the good months of the year, it also goes through the winter, and that is why it is so important that we get through the end of May to June 1 to give the Congress time to really come up with a long-term solution, which clearly everyone prefers on both sides.

So with that, I urge support for the legislation and yield back the balance of my time.

Mr. Chairman, I have an amendment at the desk.

Mr. Chairman, on Friday, June 13, the IRS admitted to Congress that it had destroyed 2 years of Lois Lerner's documents-- documents at the very center of the IRS targeting individuals for their beliefs.

The IRS buried this fact on page 15 of a 27-page document, 4 months after political appointees in the Obama administration had been informed that the emails were destroyed.

When IRS Commissioner Koskinen came before the Ways and Means Committee earlier this year, he pledged transparency, stating, ``When I find out something, you will be the first to know.''

Well, we now know that is not true, as the IRS has misled Congress and obstructed our investigation for months. The IRS even went so far as promising the Ways and Means Committee that it would receive all Lerner documents in May, after knowing that thousands of Lerner emails were destroyed and they could not possibly fulfill our request. This is inexcusable.

Once the Ways and Means Committee learned of the destroyed emails, we asked that the IRS provide all information and documents related to the emails, as well as make IT employees available for interview. The IRS has refused this request and will not make IT employees available for interview.

I come to the floor today to reduce by $2 million the IRS' funds for the Office of the Commissioner and Office of Legislative Affairs, who recently have attempted to obstruct this investigation and who have misled Congress and the American people.

The Committee on Ways and Means will continue to pursue this investigation until we understand the full scope of the targeting and obtain all of the documents and interviews the committee has requested.

The American people have lost trust in the IRS, and a full accounting of the targeting and those responsible is necessary before the IRS can hope to rebuild that trust.

Mr. Chairman, I yield to the distinguished gentleman from Florida (Mr. Crenshaw).

Mr. Chairman, I yield to the distinguished gentleman from Louisiana (Mr. Boustany).

Mr. Chairman, I reserve the balance of my time.

Mr. Chairman, I yield to the distinguished gentleman from Texas (Mr. Brady), a member of the Ways and Means Committee.

Mr. Chairman, I yield back the balance of my time.

Mr. Speaker, pursuant to House Resolution 661, I call up the bill (H.R. 4718) to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, and ask for its immediate consideration.

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and to include extraneous material on H.R. 4718.

Mr. Speaker, I yield myself such time as I may consume.

Our current Tax Code is a wet blanket on this economy. It puts our businesses, their workers, and their products at a severe disadvantage. In this current climate, businesses aren't growing and hardworking Americans are seeing stagnant wages and fewer hours.

Adding insult to injury, the United States is the only country that allows important pieces of its Tax Code to expire. The result: businesses and their workers are left constantly guessing whether certain policies will be around next year, hurting their ability to plan for the future.

The National Association of Manufacturers told Congress that the ``expiration of bonus depreciation at the end of 2013 has had a chilling effect on the economy.'' This statement is clearly supported by the fact that for the first 3 months of 2014 total capital investment across the country fell by almost 12 percent, a major factor in why the entire U.S. economy contracted by nearly 3 percent.

A survey of NAM members found that nearly a third of business owners would not make any investments this year without bonus depreciation and section 79 expensing, which the House voted on a bipartisan basis to make permanent in May.

The legislation we have before us today would provide a permanent 50 percent bonus depreciation deduction and make the deduction available to more farmers and business owners across the country.

In Congress, we always find a way to make things more complicated, but today we can enact a simple, bipartisan provision that provides an immediate incentive for businesses to invest and hire new workers. Bonus depreciation has received longstanding bipartisan support and has been renewed on a short-term basis 9 out of the last 12 years. After so many years of this policy being in place, it is time for us to agree that we should make it permanent so businesses can do what they do best: invest in the economy and hire new workers.

The effects of making bonus depreciation permanent are real. Analysis done by the Tax Foundation found that permanent bonus depreciation would grow the economy by 1 percent, which would add $182 billion to the economy; would increase capital stock by over 3 percent; would increase wages by about 1 percent, or $500 for an individual making $50,000 a year; and would create 212,000 jobs.

Growing a healthier economy, creating jobs, and helping Americans see bigger paychecks is exactly what this country needs.

Making 50 percent bonus depreciation permanent is supported by associations representing a variety of industries: farmers, telecommunications, manufacturers, energy, construction, retailers, and technology. Over 100 groups have voiced their support for bonus depreciation stating that it ``will provide an immediate incentive for businesses to make additional capital investments, thereby boosting the U.S. economy and job creation.''

This provision has gained strong bipartisan support in the past, as have many of the permanent tax policies the House has voted on this year. By making longstanding features of the Tax Code permanent, we can facilitate a comprehensive overhaul of the Tax Code. Such an overhaul in turn will create an America that works with a strong, vibrant economy. Today's vote will bring the immediate economic relief so many businesses and hardworking taxpayers are asking for.

I urge my colleagues to join us in making a stronger, healthier economy by passing this legislation, and I reserve the balance of my time.

Point of Order

Mr. Speaker, I would just say that the gentleman's position has absolutely no merit after the failures of this administration to grow the economy and create jobs. We have an economy that is contracting. We have more kids living at home than ever before. We have real wages declining.

After the failure of the policies of this administration to get the economy moving----

I do not yield.

I do.

After the failures of the policies of this administration, the House has spoken, and the gentleman's position has absolutely no merit.

Mr. Speaker, I yield such time as he may consume to the gentleman from Ohio (Mr. Tiberi), a member of the Ways and Means Committee.

Mr. Speaker, I ask unanimous consent that the gentleman from Ohio (Mr. Tiberi) control the remainder of the time.

Mr. Speaker, I reserve a point of order against the motion to recommit.

Mr. Speaker, I withdraw my point of order and seek time in opposition to the motion.

Well, I am pleased to hear that my colleague on the other side actually agrees with me that we need bonus depreciation because this motion to recommit extends that policy for 2 years.

The reason why I oppose this motion to recommit is because, again, this is temporary tax policy. We are the only nation in the world that allows important tax provisions to expire. We are alone on that. Nobody else does that. That is why it is so important that we make this policy permanent.

Let me just say that the economy is contracting 2.9 percent in the last quarter. It is not growing. We are going the wrong direction. We have people whose real incomes are declining. People are out of work. More kids are living at home than ever before. We need to do something permanent to get this economy growing.

Look, families are struggling in America. Let's do something pro- growth, something permanent. Certainly, we agree on the policy. You just don't want to do it for as long as we do.

We would like to make this permanent. We have done it for 10 years, and for all practical purposes, with the uncertainty, we have agreed that the policy should be permanent. When you do it for that long, it should be.

Let me just say, look, temporary policy never works. We have more than 100 associations and businesses representing millions of workers that have come forward and said: Please make this policy permanent, we support what you are doing, and we need it, so that we can have the certainty that we need to make investments.

Look, the Tax Foundation has said that if we do this, if we make this permanent, we will grow the economy by 1 percent, that we will add $182 billion to the economy, we will increase stock, we will increase wages by 1 percent, which is $500 for an individual making $50,000 a year.

Let's give America a raise. Let's vote for this bill. Let's vote against this motion to recommit.

Mr. Speaker, let me just also say a lot of Americans know that the country is going in the wrong direction, but what they are really concerned about is they don't see us doing anything to make it better.

We can restore the American Dream and not have it be some remnant of the past if we support permanent tax policy.

Reject the temporary nature of this. Vote ``no'' on the motion to recommit, and vote for final passage on the bill.

I yield back the balance of my time.

Mr. Speaker, today, I rise to commemorate the United States' role in preventing the death of millions of children under the age of five across the world. In a country where talk of a child's fifth birthday elicits happy memories of time spent with family and friends, we too often forget that in regions across the globe, many children never make it to their fifth birthday. Thanks to the support and generosity of the American people, U.S. aid programs have helped cut the number of child deaths, under the age of five, in half since 1990.

The devastating and deadly effects of diseases like pneumonia, measles and malaria have been largely curbed across the globe with the support of Americans. These monumental advances are allowing millions more children to live the healthy, happy childhood that all kids deserve. It is important we recognize these advancements and honor the dedication and work of those that have made them possible. We must also continue to support efforts to improve children's lives around the world and redouble our efforts and commitment to children's health. It is my sincere hope the progress achieved by 5th Birthday and Beyond continues, and we can make this a world where no child unnecessarily suffers from, or ultimately succumbs to, a preventable or treatable illness.

Madam Speaker, I would just say to my friend from Michigan, yes, there is a Senate bill. It is a bipartisan bill that extends many tax policies. And guess what. It is not offset, because it has never been offset. And I would just remark that my good friend from Michigan has voted to extend this exact policy unoffset for 12 years.

So I know the gentleman referred to ``hypocrisy.'' Let's talk about honesty. Let's be honest about this. This policy will not be offset. Let's give some certainty to the small businesses in America.

Let me just say that I appreciated his comment that the economy needs help. With negative GDP growth in the last quarter, a contracting economy, certainly we do. With more kids living at home with their parents than ever before rather than pursuing careers, with median incomes declining, yes, we certainly do.

Let me just say, small businesses and their workers, they are hit hardest by the burdens and regulations of an overly complicated Tax Code. Tax compliance costs are 65 percent higher for small businesses than for large businesses, costing them $19 billion a year. We need small businesses doing the best they can, creating jobs and growing our local economies, not buried under mounds of paperwork.

The bill we have before us today is the right step forward to level the playing field between small businesses on Main Street and big businesses. If a small business chooses to operate as an S corporation for tax purposes, we should ensure that they have the ability to access certain capital without penalties.

Under current law, an S corporation is subject to an entity-level tax at the highest corporate rate on certain built-in gains of property that it held while operating as a C corporation. The tax applies to gain recognized within 10 years from the date that the C corporation elected to be an S corporation, and in the past, Congress has shortened this period to 5 years. This bill would make permanent the 5-year period, eliminating a significant deterrent that often discourages closely held C corporations from electing the S corporation status, thus subjecting them to a double tax.

Additionally, we should ensure that S corporations receive the same treatment as partnerships when it comes to charitable donations. By achieving parity between different businesses, we can encourage all small businesses to continue their generous support of charitable activities.

This legislation is supported by 35 groups representing thousands of small businesses and their workers, who wrote that this legislation will allow small businesses to ``make decisions based on what is best for the company rather than the dictates of the Tax Code. At a time when our economy badly needs increased investment, allowing more companies to access their own capital is an important step.'' Additionally, they write, this legislation would ``allow America's S corporations to be more active and supportive of much-needed charitable activities.''

This is a bipartisan, commonsense bill that will give small businesses some much-needed relief from the burdens of the Tax Code and allow them to make new investments and create new jobs, and I urge its support.

I appreciate the gentleman yielding.

Mr. Speaker, I would just say, as the gentleman from Maryland said, we are probably going to do this again.

As the majority whip in the Senate has said--to paraphrase--when we do these policies over and over again, we ought to have an honest debate about what should be permanent.

If we do accept the motion to recommit--which I understand is going to be offered--that extends this one more time, that means we have extended this for a full budget window, unpaid for, so I understand why there is some defensiveness about the voting record over there, in terms of how many times they have voted to extend these policies unpaid for, but if we are going to do that, let's do this in a permanent way, so we can bring some certainty to small businesses.

We know that is where most of the jobs get created in any recovery. Let's give small business in America some certainty, so that the job creation can start and they can understand exactly what their tax obligations are.

This is something that, as I have said, many small business groups are behind and support.

I urge adoption of this legislation.

Mr. Speaker, I object.

Mr. Speaker, I reserve a point of order against the motion to recommit.

Mr. Speaker, I withdraw my point of order, and I seek time in opposition to the motion.

Mr. Speaker, frankly, this motion to recommit is absurd. It is absurd in this economy to threaten small business with higher taxes.

The gentleman referred to favorites. Yes, I do have favorites. Those are the small businesses all across America that hire and to which people go to work every day. The margins are tight. You know the testimony we have had before the Ways and Means Committee. We need growth in this economy, certainty, and long-term tax policy. We are the only nation in the world that allows its tax policy to expire.

Instead of threatening small businesses with higher taxes, we should give confidence to small businesses--confidence to know what the tax policy is. Look, it has been extended so many times it may as well be permanent. This is the point--so that they will grow, so that they will invest, so that they will hire workers. People will have higher wages as a result of a stronger, growing economy because families and middle class Americans will have jobs.

Reject this threat of higher taxes, particularly on small businesses. Reject this motion to recommit.

I yield back the balance of my time.

Mr. Speaker, pursuant to House Resolution 616, I call up the bill (H.R. 4457) to amend the Internal Revenue Code of 1986 to permanently extend increased expensing limitations, and for other purposes, and ask for its immediate consideration.

Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days in which to revise and extend their remarks and to include extraneous material on H.R. 4457.

Mr. Speaker, I yield myself such time as I may consume.

The tax burden that small businesses, farmers, ranchers, and their workers face is too high. Every dollar Washington takes from small businesses is a dollar that they don't have to invest in equipment, to start a new production line, to hire a new employee, or to provide more in wages and benefits. Businesses aren't growing, and hardworking Americans are seeing stagnant wages and fewer work hours. This is unacceptable.

These days, it seems that Congress can rarely agree on much, so when we can find some common ground to help grow the economy and get businesses to invest and hire new workers, we should act immediately. The legislation we have before us today, America's Small Business Tax Relief Act of 2014, would do just that by providing a permanent extension of section 179 expensing at a level of $500,000. Section 179 is a bipartisan provision that has been in place since the 1950s, but businesses, farmers, and ranchers cannot reap the full benefits when they have no idea if this provision is going to be around the next year or what it may look like. This hurts their ability to plan for the future and expand their businesses.

The Farm Bureau recently stated:

This practice makes it very difficult for farmers and

ranchers to plan, and it adds immense confusion and

complexity to the Tax Code.

It is time to make section 179 permanent at an expensing level of $500,000 so American farmers, ranchers, and small businesses can invest in new equipment, grow their businesses, and plan for the future.

Sure, House Democrats, many who have sponsored this legislation before, are now demanding that we pay for an extension of these policies despite voting year after year to extend these job-creating policies without their being paid for. Frankly, the millions of Americans searching for jobs or for a few extra dollars in their paychecks know that pro-growth policies like this pay for themselves in the form of new investments, new jobs, and higher wages. I think we can all agree this is the right policy, and we should set the rhetoric aside so we can have an America that works, with a strong and vibrant economy.

By supporting permanent policies, Washington can promote certainty for American businesses and generate additional economic growth. We have become too accustomed to poor jobs reports, anemic growth, and just accepting things as they are. Small business expensing has been a bipartisan policy for decades, and it is time to make it a permanent part of the Tax Code. Washington needs to wake up, to start listening to the American people, and to act on real policies that strengthen the economy and help hardworking taxpayers. Today's legislation will do just that.

I reserve the balance of my time.

Mr. Speaker, I ask unanimous consent that the gentleman from Ohio (Mr. Tiberi) control the remainder of the time.

Mr. Speaker, I reserve a point of order against the motion to recommit.

Mr. Speaker, I withdraw my point of order, and seek time in opposition to the motion.

Mr. Speaker, you know what I hear from the other side? They are happy with the way things are. They are happy with a contracting economy, negative 1 percent growth in the last quarter. They are happy with fewer people in the workforce than the Carter years.

They are happy with more young people living at home than ever before. They are happy with declining incomes for the middle class because they are saying just keep doing what we have been doing.

In fact, as I think about it, my friend from Massachusetts said:

Let's just wait and let the economic morass clear up.

That is a direct quote.

Let's just wait.

No, I will not yield. The gentleman has had his time. I have very limited time here.

Let me just say: if we just sit and wait, nothing is going to change. This policy has been extended many, many times for more than the budget window, unpaid for, with large bipartisan votes. Clearly, at the end of the year, this policy will be extended, unpaid for.

So why not do something good for America? Why not do something good for those employers and those workers who are looking for an economy that starts to recover?

We are the only nation in the world that has temporary tax policy. We are the only nation in the world that lets significant policies that help people invest and create jobs expire. At the end of the year, this will have been expired for a year, and then we will retroactively put it in place, but what we really need is permanent policy.

So let's stop threatening small businesses with higher costs. That absolutely makes no sense. Let's get people back to work. Let's get people earning higher paychecks. Let's do something right for America. Vote against this motion to recommit and vote for the bill.

I yield back the balance of my time.

Mr. Speaker, I rise today with my colleague Ranking Member Levin to honor William H. Cooper, Specialist in International Trade and Finance in the Foreign Affairs, Defense, and Trade Division of the Congressional Research Service (CRS). Bill will retire at the end of June after 41 years of distinguished government service, including 32 years of invaluable analytical work for Congress and the Ways and Means Committee as a leading expert on U.S. trade policy and international economics.

Bill's authoritative, objective, and non-partisan support for Congress on international trade and economic issues is exemplified in his many reports, confidential memoranda, and consultative briefings. Over the span of three decades, his work for Congress has addressed nearly every major trade bill and U.S. trade law, as well as U.S. trade relations and negotiations with key U.S. trading partners and at the World Trade Organization. His deep expertise and knowledge have been vital to Congress and the Committee in particular in fulfilling its constitutional role on international trade.

I especially want to thank Bill for his substantial support on the U.S.-South Korea Free Trade Agreement and Trans-Pacific Partnership negotiations; the international negotiations trade in services; U.S. trade and economic relations with South Korea, Japan, Russia, and Europe; the WTO global trading system; and Trade Promotion Authority. Bill's invaluable analytical contributions, intellectual leadership, and institutional understanding of these and other vital policy issues before Congress over these past 32 years will leave an invaluable legacy.

Bill represents CRS at its finest in serving Congress. I wish him the very best in his retirement.

Mr. Speaker, I am opposed to the motion.

Mr. Speaker, this economy isn't growing. Last quarter's GDP showed 0.1 percent economic growth. It is essentially flat.

Do we have any pro-growth ideas or policies coming from the other side? None. They seem to be happy with the way things are. But, frankly, Americans aren't. Americans think the country is going in the wrong direction. Americans think things aren't going to get better because--you know what?--they haven't been. Median incomes have been declining. So what we need to do is adopt something that is pro-growth.

This is a policy that has wide bipartisan support. Republicans and Democrats have long supported the research and development tax credit. Do you know why? Because it allows companies to innovate, to create and refine medical products that help extend and make people's lives better. It helps small companies like one in my home State of Michigan that actually makes footwear for our soldiers and men and women in harm's way, and they continue to refine that product as they meet difficult conditions overseas.

We need to innovate and grow. Democrats 71 times voted to extend this provision, unpaid for. The President, when he was in the Senate, voted twice to extend the R&D credit without paying for it. The President, twice, as President of the United States signed legislation that twice extended this credit without paying for it.

Look, let's stop the charade. Let's be honest. This credit will be extended. Let's give businesses the certainty

they need, employers, so they can grow and invest and create jobs, so that everyone can get higher wages, so we can reverse this terrible trend of incomes declining.

Let's raise wages for everyone. Let's adopt a permanent R&D tax credit.

Vote against this motion and vote for the bill.

Mr. Speaker, I yield back the balance of my time.

Mr. Speaker, pursuant to House Resolution 569, I call up the bill (H.R. 4438) to amend the Internal Revenue Code of 1986 to simplify and make permanent the research credit, and ask for its immediate consideration.

Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days in which to revise and extend their remarks and to include extraneous material on H.R. 4438.

Mr. Speaker, I yield myself such time as I may consume.

Mr. Speaker, our current Tax Code is broken. It is hurting families and hurting our ability to create good-paying jobs in this country.

Last week we learned that the economy grew 0.1 percent in the first quarter of 2014. One-tenth of a percent of growth is unacceptable. Hardworking families and small businesses are struggling in this economy, wages are flat, and businesses are not growing.

Beyond having the dubious distinction of the highest corporate rate in the world, the United States is the only country that also allows important pieces of its Tax Code, like the research and development tax credit, to expire on a regular basis.

Businesses can't grow and invest when the Tax Code is riddled with instability and uncertainty. The research and development credit, the permanent extension we have before us today, has been part of the U.S. Tax Code since 1981. Renewed year after year, the credit has long been bipartisan and an effective way to incentivize U.S. companies to innovate, create new products, and invest in the United States.

The bill we have before us is a result of years of work that the Ways and Means Committee members have put into tax reform. By simplifying the credit, we eliminate the burden on businesses to do substantial amounts of recordkeeping, maintain countless receipts, and perform complex calculations.

Notably, the R&D credit has been historically bipartisan. In fact, just a few years ago, Congressman Levin, now ranking Democrat on Ways and Means, and I cosponsored the House bill to extend the research and development tax credit. Today the bill is led by Mr. Brady and Mr. Larson and has many other Republican and Democrat cosponsors.

Many on the other side of the aisle have commented about the fact that this job-creating provision is unpaid for. I would note that this provision, among other extenders, has historically not been paid for. All together, Ways and Means Democrats have cast 71 votes on this floor in favor of unpaid extensions of this policy. That amounts to 15 years' worth of extensions.

While the change of tune may be for political reasons, I think we can all agree that this is the right policy. Making the R&D tax credit permanent is an important first step to achieving growth and putting us on a path toward comprehensive reform that lowers rates and makes the Code simpler and fairer. It also supports good-paying jobs. According to the National Association of Manufacturers, 70 percent of R&D credit dollars are used to pay salaries of R&D workers.

The United States was once the world leader in providing research incentives to U.S. companies so that U.S. companies could innovate and create new technologies and products, but we have fallen far behind. Other countries are moving past the United States, putting American companies at risk of falling further behind. Countries like Japan, the United Kingdom, Canada, Russia, and Slovenia have all invested more in research and development support than the United States.

This is unacceptable and we can do better. A strong permanent credit not only provides the certainty employers need, but the Joint Committee on Taxation estimates that making the R&D credit permanent will increase the amount of research and development American companies undertake by up to 10 percent. That translates into more workers, higher wages, and increased innovation here in the United States.

Mr. Speaker, I yield 1 minute to the gentleman from Virginia, Leader Cantor.

Mr. Speaker, I would just note for the record that the previous speaker, the gentleman from Maryland, has voted four times to extend the research and development tax credit, none of them paid for, for a total of 7\1/2\ years.

With that, I yield 2 minutes to the gentleman from Texas (Mr. Brady), a distinguished member of the Ways and Means Committee and chairman of the Joint Economic Committee.

I yield an additional 30 seconds to the gentleman from Texas.

Mr. Speaker, I yield 2 minutes to the gentleman from Washington State (Mr. Reichert), a distinguished member of the Ways and Means Committee.

Mr. Speaker, I yield myself such time as I may consume.

I would just say that the previous speaker, the gentleman from Wisconsin, has voted five times to extend the research and development tax credit--for 12\1/2\ years--with not a nickel of it paid for, to use his words.

Let me just say that our friends in the Senate are advancing an ``unpaid-for'' extension of all of the extenders to the tune of $85 billion. I just think, to follow their line of logic, they would say we need to raise taxes to keep taxes the same. That makes no sense. We haven't done it for almost 30 years, and we shouldn't do it now.

I reserve the balance of my time.

Mr. Speaker, I continue to reserve the balance of my time.

Mr. Speaker, I reserve the balance of my time.

Mr. Speaker, I would just say the gentleman from California voted three times to extend the R&D tax credit unoffset for a length of time of 8 years.

I continue to reserve the balance of my time.

I reserve the balance of my time.

Mr. Speaker, I yield myself such time as I may consume.

Well, I would just say that the gentleman from Maryland is correct. He has voted six times to extend the research and development tax credit without paying for it, for a total of 14 years.

Look, I think it is time we are honest with the American people. If we are going to extend these policies again and again and again--in this case, 30 years--and not pay for it, look, we shouldn't have to raise taxes to keep taxes the same.

So, again, I would urge my colleagues to support this legislation, and I reserve the balance of my time.

I reserve the balance of my time.

Mr. Speaker, at this time, I yield such time as he may consume to the gentleman from Texas (Mr. Brady), a distinguished member of the Ways and Means Committee and the chairman of the Joint Economic Committee.

Mr. Speaker, I yield myself such time as I may consume.

Mr. Speaker, the research and development tax credit has been extended repeatedly by members of the other side and members of this side for nearly 30 years, and it has not been paid for in those extensions.

But what does that really mean? Well, what we have done in America, which no other country has done, is we have taken a valuable tax policy like that, something that should be certain and dependable, and made it temporary. Not only do we make it temporary, we allow it to expire for a year at a time. So over this 30-year period, employers, innovators, businesses, and companies have not known whether they can count on this policy in order to do something really important.

I heard Mr. Brady talk about the medical innovation and how critical that is to making peoples' lives better. I think of Big Rapids, Michigan, and Wolverine Worldwide, which makes military footwear and boots. They are constantly innovating that so that our military servicemen and -women have the best possible equipment on their feet. You can imagine the kinds of climates that we find our military in and how important this is.

But if companies like that don't know whether this tax policy is dependable, yet we extend it 30 years backwards retroactively and forward for a year, then we allow it to expire for a year, it absolutely makes no sense. By allowing it to expire repeatedly, we have called into question whether this R&D credit is available at all.

I would just say by supporting permanent policies--the reason it is so important to make this permanent, we can actually promote certainty for American businesses, and we need to generate certainly greater economic growth. The reason we are seeing the worst recovery since the Depression, 0.1 percent economic growth, none of us should be satisfied with that, and I don't think any of us are. We can generate more growth by making these things permanent. So we need to wake up to the reality and start offering some concrete solutions that really strengthen the economy and help hardworking taxpayers.

Let me just say the nonpartisan Joint Committee on Taxation, which is our referee on these matters, says that if we make the credit permanent that actually more research and development will take place, the kind of innovation that really puts America at the forefront of job creation and an economy that is strong and vibrant, that up to 10 percent more research and development will occur. We certainly need more of that, because that is more jobs, more innovation, and higher wages.

Let me just say that the President of the United States voted to extend the research and development tax credit unpaid for when he was a Senator. He signed legislation twice to extend the research and development tax credit unpaid for. I think 30 years of uncertainty has actually been a detriment--a detriment to U.S. business employers and certainly their employees because the jobs they provide are so dependent on our being at the cutting edge.

Look, this is the 21st century. We can't live in the past as if these policies don't matter. This is a very competitive world, and most of our constituents understand the kind of competition that we face. We need to make this permanent. We need to do it now. Let's do something positive and good for America, something that we have repeatedly done. Let's be honest about it.

Since we are going to extend it at some point temporarily another 2 years, let's make this permanent. Let's make this certain. Let's make this something that our employers can depend on so they can create the kind of jobs that we haven't seen.

With that, I yield back the balance of my time. Vote ``yes'' on this legislation.

Mr. Speaker, I rise today to pay tribute to Andrew Liveris in recognition of his 60th birthday on Monday, May 5, 2014.

Originally from Darwin, Australia, Andrew currently resides in my hometown of Midland, Michigan with his wife Paula and three children. Mr. Liveris has been an instrumental figure at The Dow Chemical Company for over 35 years, serving in a myriad of positions spanning three continents. He is currently the company's President, Chairman, and Chief Executive Officer. Under his guidance, the Company has continued unparalleled success across the globe, in addition to being a key employer in Midland. He is a true visionary and an innovative leader in the field of manufacturing.

In addition to his success at Dow, Mr. Liveris has carried on and expanded the company's culture of community outreach to improve the quality of life of all Midland residents. The company continues to play a crucial role in the vitalization of the City of Midland, sponsoring local events such as the Dow Tennis Invitational and the Midland Community Center's Dow RunWalk. With strategic planning and a focus on the lives of those within the company and the community, Mr. Liveris has taken to new heights, the important relationship, and friendship, between Dow and Midland.

On a national scale, Mr. Liveris is an advocate for expanding the important role of manufacturing in our economy and his expertise expands well beyond his work at Dow. He serves as co-chair of President Obama's Advanced Manufacturing Partnership in the United States, where he continues to present viable business policy solutions for economic growth.

As a successful business leader and community organizer, Mr. Liveris has received numerous awards including the Chemical Industry Medal by the Society of Chemical Industry, the CEO of the Year award at the Platts Global Energy Awards, and the George E. Davis Medal by the Institution of Chemical Engineers. Most notably, he has been identified for his influence in the global chemical markets as a Top Power Player by the ICIS Chemical Business magazine for several consecutive years.

On behalf of the Fourth Congressional District of Michigan, I am honored today to recognize Andrew Liveris in celebration of his 60th birthday and to thank him for his continued work in Michigan, the nation, and abroad. I wish him many years of continued health, happiness, and success.