[Pages S7957-S7969]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS
By Mr. Dodd (for himself, Mr. Lieberman, and Mr. Sessions):
S. 1197. A bill to authorize a program of assistance to improve
international building practices in eligible Latin American countries;
to the Committee on Foreign Relations.
Mr. DODD. Mr. President, I rise today to introduce legislation that
will improve building safety in Latin America, increase the cost-
effectiveness of our disaster relief assistance, and, most importantly,
save lives. As many of us know, throughout the last decade, the people
of Latin America have been the victims of numerous natural disasters
that have resulted in death, property damage, and destruction. Indeed,
in the last three years the continent has been ravaged by Hurricane
Mitch, earthquakes in El Salvador and Peru, and horrendous rains and
mudslides. These disasters have exacted a tremendous toll on the
region, causing over 12,000 deaths, $40 billion in damage, and numerous
injuries.
The cost to rebuild following these disasters is prohibitive and
places a tremendous burden on the already struggling emerging economies
of Latin America. To mitigate this cost, the United States has
frequently released disaster relief funds to help affected countries
recover the injured, maintain order, and rebuild their infrastructure.
For example, the combined assistance released by the United States
following Hurricane Mitch and the recent earthquakes totals over $1.2
billion. I fully support these appropriations, and believe that we have
a duty to assist our neighbors and allies when they are confronted with
natural disasters. I do, however, believe that we can make this
assistance more cost-effective in the long run, while saving lives.
As I stated, I fully support offering U.S. monetary assistance to
rebuild following natural disasters. However, because much of Latin
America does not utilize modern, up-to-date building codes, much of
this assistance goes to waste. For example, following the earthquakes
in El Salvador in 1986, the United States provided $98 million dollars
to rebuild that country. Most of the reconstruction was done by local
Salvadoran contractors, and these structures were not built to code.
Now, 15 years later, following the most recent earthquakes in El
Salvador, the United States offered over $100 million dollars in aid.
Had reconstruction in 1986 been done to code, undoubtedly the cost of
the most recent earthquake would have been lower in both monetary value
and lives.
To remedy this problem, and encourage safe, modern building practices
in countries that need them the most, I introduce today, with my
colleagues Senator Lieberman and Senator Sessions, the Code and Safety
for the Americas, CASA Act. The CASA Act would authorize the
expenditure of $3 million over two years from general foreign aid funds
to translate the International Code Council family of building codes,
which are the standard for the United States, into Spanish.
Furthermore, it would provide funding for the International Code
Council's proposal to train architects and contractors in El Salvador
and Ecuador in the proper use of the code. By educating builders and
providing them the necessary code for their work in their own language,
it is only a matter of time before we will begin to see safer buildings
in the region, and a return on our investment. The United States spent
over $10 million in body bags, temporary tent housing, and first aid
alone following the recent earthquake in El Salvador. For a
comparatively modest sum, $3 million, we can reduce the need for this
type of aid by attacking the problem of shoddy building before it
begins.
In addition, after this program has been implemented in El Salvador
and Ecuador, it could easily be replicated in other Latin American
countries at low cost, requiring only funding for the training program.
While we want to start this program on a small scale, I am confident
that other countries will request similar training programs in the
future. In fact, other countries have already asked to be considered
for a future expansion of the program. The Inter-American Development
Bank and UN have expressed interest in this idea, and are potential
candidates to provide partial funding of any future expansion. Given
this interest, it is highly likely that, in the future, a public-
private partnership can be constructed to expand this program to Peru,
Guatemala, and the rest of Spanish-speaking Latin America. Also, we
cannot forget the valuable contributions that American volunteer
organizations such as the International Executive Service Corps can
make to this program in the long-run.
This legislation is supported by architects, contractors, and public
officials both in the United States and in Latin America. Students of
architecture in Latin America want to be taught proper standards and
code application, and local governments have requested the code in
Spanish. So, this is not a case of the ``ugly'' America imposing its
will on Latin America. We have been asked to share this lifesaving code
with our Southern neighbors and, indeed, the number of requests from
different countries has been staggering.
In short, this legislation will save lives, lessen the damage caused
by future disasters, and illustrate our good will toward our Latin
American allies while proving to be cost-effective for the United
States through decreased aid following future disasters. For a detailed
analysis of the problem, and this solution, I wish to draw my
colleagues attention to an article by Steven Forneris, an American
architect living in Ecuador, that appeared in ``Building Standards''
magazine. In it, Mr. Forneris argues the value of this proposal from
his position at the front lines in Ecuador. He clearly and eloquently
outlines why Latin America needs building code reform, and why it is in
the best interests of the United States to involve itself in this
endeavor.
The CASA Act is common-sense legislation that will dramatically
improve the lives of citizens of our hemisphere, and represents a real
chance for American leadership in the Hemisphere at very little cost. I
hope that my colleagues will join me in this humanitarian effort.
I ask unanimous consent that Mr. Forneris' article be printed in the
Record.
There being no objection, the article was ordered to be printed in
the Record, as follows:
[From Building Standards, March-April 2001]
Is It Wrong To Ask for Help on Building Codes?
(By Stephen Forneris)
I work in the field of architecture, part of the time in
the City of Guayaquil, Ecuador, and the other part of the
time in New York State. Like everyone involved in this
profession, one of my chief responsibilities is to guard the
health, safety and welfare of my clients. The architects I
work with in New York do this by following the International
Codes promulgated by the International Code Council (ICC).
When working as an architect myself in the small Latin
American nation of Ecuador, which simply does not have the
resources to develop a complete building code of its own, I
am left with a set of very limited and woefully inadequate
codes.
Ecuador developed its current code 20 years ago by
translating portions of 1970s versions of the American
Concrete Institute ``Building Code Requirements for
Reinforced Concrete and the Uniform Building Code'' (UBC).
While a noble effort at the time, it is antiquated by today's
standards. The adopted provisions only address structural
design requirements and the code does not provide for any
general life-safety design concerns such as fire and egress.
In 1996, the president of Ecuador signed a bill to develop a
new code, but it will take years before it is fully complete
and will still only consider structural design requirements.
So what does this
[[Page S7958]]
have to do with the United Nations or the U.S. Government?
As part of its International Decade for Natural Disaster
Reduction program, the United Nation's Risk Assessment Tools
for Diagnosis of Urban Areas Against Seismic Disasters
(RADIUS) project conducted a study of Guayaquil. The RADIUS
team determined there to be a 53-percent chance that a
magnitude 8.0 or greater earthquake will strike within 200
miles of the city in the next 50 years. An estimated 26,000
fatalities would result, along with approximately 90,000
injuries severe enough to require hospitalization.
Projections indicate that up to 75 percent of the local
hospitals would be non-operational and 90,000 people left
homeless. Power would be out for up to three weeks,
telephones inoperable and roads impassable for two months,
running water cut off for three months, and sewage systems
unusable for a year. All told, damage from the tragedy is
expected to exceed one billion U.S. dollars . . . and
Guayaquil, which is situated in a zone of high seismic
activity that stretches from Chile to Alaska, is not even the
most vulnerable of Ecuador's cities.
I watched news of the recent earthquakes in El Salvador and
India with apprehension, knowing that it is only a matter of
time before Guayaquil joins the ranks of these horrific human
disasters. My colleagues in New York and I are shocked at
what those poor people must be going through and are proud
that our government is doing its part to help. We are a kind
people at our core, and the U.S. Agency for International
Development (USAID) has given El Salvador $8,365,777 and
India $12,595,631 in assistance. I have to wonder, though, if
the U.S. government has been able to allocate nearly $21
million over the past few months for international disaster
relief, should it not be possible to get funding to mitigate
the effects of future disasters like these?
In 1999, James Lee Witt, then director of the U.S. Federal
Emergency Management Agency (FEMA) stated: ``At FEMA, we're
working to change the way Americans think about disasters.
We've made prevention the focus of emergency management in
the United States, and we believe strong, rigorously enforced
building codes are central to that effort.'' In 1999, FEMA
signed an agreement with ICC to encourage states to adopt and
enforce the International Building Code (IBC). As the U.S.
government has turned to an aggressive program of domestic
prevention, it only seems logical to apply this philosophy
in its projects abroad.
Guayaquil, and all of Latin America for that matter, needs
our help right now. The FEMA-endorsed International Codes
arguably provide the best mitigation for natural disasters
available in the world, and ICC representatives have informed
me that they have a team ready to translate them into
Spanish. If USAID is capable of providing such quick and
significant funding for plastic sheets, water jugs, hygiene
kits, food assistance, etc., why not consider funding
translation of the International Codes for a fraction of that
cost?
In February of this year, The Associated Press reported
that USAID had agreed to provide an additional $3 million to
El Salvador for emergency housing. Less than a month later,
President Bush pledged $100 million more in aid, which El
Salvador's President Francisco Flores has stated will be used
to reconstruct basic infrastructure and housing in the
country. It is worth recalling that only 15 years ago the
U.S. government provided El Salvador reconstruction funds
totaling $98 million after a smaller earthquake. This brings
the total to more than $200 million in less than 20 years,
yet the people of El Salvador are no safer because their
homes still do not meet any of the generally accepted U.S.
building code standards.
I have to wonder what kind of message we are sending to
developing countries? Have we created a ``disaster lottery''
in which needed aid comes only after images of devastation
flash across the evening news? If so, South America alone
stands to receive hundreds of millions of dollars in disaster
relief over the next few years. In contrast, code
translation, certification and training would greatly reduce
the risk in the region for much less. What we need to do is
think about saving lives now. It is sad to think that it may
be easier to get coffins in which to bury the dead than the
building codes that would save many of those same people's
lives. It is my hope that the U.S. and United Nations,
motivated by compassion, foresight and simple economics, can
help provide all of Latin America with the truly vital and
life-protecting building codes the region urgently needs.
References
Jaime Argudo. ``Radius Study'' IIFIUC Guayaquil Ecuador,
University Catolica de Santiago de Guayaquil, page 8.
U.S. Agency for International Development website.
www.usaid.gov. 2/26/01.
James Lee Witt, Director of U.S. Federal Emergency
Management Agency, remarks to the International Code Council,
9/13/99, St. Louis, MO.
Julie Watson, ``El Salvador Seeks Aid after Quake'', 2/15/
01. Reprinted with permission of The Associated Press.
Sandra Sobieraj, ``Bush Promises Help For El Salvador,'' 3/
2/01. Reprinted with permission of The Associated Press.
______
By Mrs. HUTCHISON (for herself, Mr. Breaux, Ms. Collins, Mr.
Baucus, Mr. Chafee, Ms. Landrieu, Mr. Lott, Mr. Conrad, Mr.
Murkowski, Mr. Allard, Mr. Brownback, Mr. Cochran, Mr.
Domenici, Mr. Gramm, Mr. Enzi, Mr. Helms, Mr. Hutchinson, Mr.
Inhofe, Mr. Nickles, Mr. Stevens, and Mr. Thomas):
S. 1199. A bill to amend the Internal Revenue Code of 1986 to allow a
tax credit for marginal domestic oil and natural gas well production
and an election to expense geological and geophysical expenditures and
delay rental payments; to the Committee on Finance.
Mrs. HUTCHISON. Mr. President, I rise today to speak about an energy
bill I am re-introducing this year, marginal well tax credits. I am
proud to introduce the Hutchison-Breaux-Collins Marginal Well
Preservation Act of 2001.
As we look to long-term solutions to the high cost of gasoline,
electricity and home heating oil, marginal well tax incentives are
critical to increasing supply and retaining our energy independence.
Our crisis of volatile fuel prices in the U.S. has led this year to
historically high gasoline prices, airline ticket surcharges for rising
jet fuel costs, and expected problems with high home heating oil costs
this coming winter. This problem is real, it is growing, and it demands
a response from Congress to join with the Administration to find a
comprehensive, long-term solution.
Senators representing all regions of the country, including the
Northeast and Midwest have a common interest: to make the United States
less susceptive to the volatility of world oil markets by reducing
America's dependence on foreign oil. I understand that when the price
of home heating oil spikes in the Northeast, it hurts those Senators'
constituents. They understand when the price of oil falls below $10 a
barrel, as it did just over two years ago, and we lose 18,000 jobs as
we did in Texas, that hurts my constituents. We understand that these
are merely two sides of the same coin: growing dependence on foreign
oil.
In fact, at the heart of my legislation is the goal of reducing our
imports of foreign oil to less than 50 percent by the year 2010. While
it is incredible to me that we have let America slide into greater than
55 percent dependence today, from the 46 percent dependence we saw in
1992, nevertheless a goal of producing at least half of our oil needs
right here in the United States is a laudable and, I believe, an
achievable one.
The core problem with our growing dependence on foreign oil is an
underutilized domestic reserve base of both crude oil and natural gas.
In 1992, we imported 46 percent of our oil needs from overseas. It is
equally important to realize that in 1974, when America was brought to
her knees by the OPEC oil embargo, we imported only 36 percent of our
oil. Today, as I mentioned, we stand at over 55 percent imports. While
it is true that OPEC controls less, in percentage terms, of the world
oil market than it did in 1974, if the major oil producing countries of
the world were ever to get their collective act together, they cold not
only wreak havoc with the American economy, they could literally shut
it down. As the sole remaining superpower in the world, and as the
country with an economy that is the envy of the industrialized world,
this threat to our economic as well as our national security is simply
and totally unacceptable.
We simply must take steps today to increase the amount of oil and
natural gas we produce right here at home. It is estimated that, in
total, the United States possesses as much as 160 billion barrels of
oil and as many as 1,700 trillion cubic feet of natural gas. This is
enough to fuel the U.S. economy for at least 60 years without importing
a single drop of foreign oil. While shutting-off foreign oil completely
may not be realistic, it is realistic to utilize our reserves much more
than we do today.
Believe it or not, much of this oil and gas could be produced in
areas where it is being produced today and has for decades that is not
environmentally sensitive. That is why I have advocated for tax
incentives that would make it economically feasible for production to
continue and actually increase in areas largely where production takes
place today. Much of this production is from so-called ``marginal''
wells, those wells that produce less than 15 barrels of oil and less
than 90 thousand cubic feet of natural gas per day.
[[Page S7959]]
Many of these wells are so small that, once they close, they never
reopen. There were close to 500,000 such wells across the U.S.
Together, they have the capacity to produce 20 percent of America's
oil. This is roughly the same amount of oil the U.S. imports from Saudi
Arabia. During the oil price plummet over two years ago, more than a
quarter of these wells closed, many of them for good.
The overwhelming majority of producing wells in Texas are marginal
wells. A survey by the Independent Producers Association of America,
IPAA, found that marginal wells account for 75 percent of all crude
production for small independent operators; up to 50 percent for mid-
sized independents; and up to 20 percent for large companies.
A more sensible energy independence policy would be to offer tax
relief to producers of these smaller wells that would help them stay in
business when prices fall below a break-even point. When U.S. producers
can stay in business during periods of low prices, supply will be
higher and help keep prices from shooting up too high.
My legislation provides a maximum $3 per barrel tax credit for the
first 3 barrels of daily production from a marginal oil well, and a
similar credit for marginal gas wells. The marginal oil well credit
would be phased in-and-out in equal increments as prices for oil and
natural gas fall and rise. For oil, it would phase in between $18 and
$15 per barrel.
A counter-cyclical system such as this would help keep producers
alive during the record low prices, so they can be producing during the
record highs. This would gradually ease our dependence on overseas oil.
There's another benefit to encouraging marginal well production: it
has a multiplier effect. In 1997, these low-volume wells generated $314
million in taxes paid annually to State governments. These revenues are
sued for State and local schools, highways and other state-funded
projects and services.
Another idea in my plan is to offer incentives to restart inactive
wells by offering producers a tax exemption for the costs of doing so.
This would ensure greater oil availability and also increase Federal
and State tax revenues paid by oil producers and energy sector
employees. Everyone wins. More jobs, more State and Federal revenue,
and, most importantly, more domestic oil.
Studies and actual results have borne this out. In Texas, a program
similar to this has met with considerable success. Over 6,000 wells
have been returned to production, injecting approximately $1.65 billion
into the Texas economy each year. We should try this nationwide.
We do not have to be at the whim of market forces beyond our control.
The only way out, though, is to be part of the price setting process,
rather than be price takers. To do that, we've got to increase our
domestic supply. We have an excellent opportunity to unite around this
bill, Democrats and Republicans, energy production and energy
consumption States.
Marginal well tax incentive legislation is a positive, proactive
approach that I believe can garner a majority of support in Congress
and that will begin to reverse the slide toward greater and greater
dependence on foreign oil.
______
By Mr. HATCH. (for himself, Mr. Breaux, Mrs. Lincoln, Mr. Allard,
Mr. Thompson, and Mr. Graham):
S. 1201. A bill to amend the Internal Revenue Code of 1986 to provide
for S corporation reform, and for other purposes; to the Committee on
Finance.
Mr. HATCH. Mr. President, I rise today to introduce the Subchapter S
Modernization Act of 2001. I am very pleased to be joined in this
effort by Senators Breaux, Lincoln, Thompson, Allard, and Gramm.
The bill we are introducing today is a continuation of a bipartisan
effort that began in the Senate nearly a decade ago when former
Senators Pryor and Danforth, along with myself and six other senators,
introduced the S Corporation Reform Act of 1993. We recognized then, as
the sponsors of today's bill do now, that S corporations are a vital
and growing part of our economy and that our tax law should reflect the
importance of these entities and provide tax rules that allow them to
grow and compete with a minimum of complexity and a maximum of
flexibility.
According to the Joint Committee on Taxation, there were nearly 2.6
million S corporations in the United States in 1998, up from about
500,000 in 1980. In fact, S corporations now outnumber both C
corporations and partnerships. These are predominantly small businesses
in the retail and service sectors. Over 92 percent of all S
corporations in 1998 reported less than $1 million in assets. Many of
these businesses, however, are growing rapidly. These are the kinds of
businesses that make up ``Main Street USA.'' In my home state of Utah,
over half the corporations have elected Subchapter S treatment.
Subchapter S of the Internal Revenue Code was enacted in 1958 to help
remove tax considerations from small business owners' decisions to
incorporate. This elective tax treatment has been helpful to millions
of small businesses over the years, particularly to those just starting
out. Subchapter S provides entrepreneurs the advantage of corporate
protection from liability along with the single level of tax enjoyed by
partnerships and limited liability companies.
However, Subchapter S as enacted and modified over the years contains
a variety of limitations, restrictions, and pitfalls for the unwary.
And, even though some very important improvements have been made over
the years, including many first introduced in the 1993 S Corporation
Reform Act I mentioned earlier, more needs to be done to bring the tax
treatment of these important businesses into the 21st Century. This is
what our bill today is all about.
A May 2001 study by the Federal Reserve Bank of Kansas City
highlights the importance of small businesses to our economy and points
out why Congress should do everything possible to make it easier for
these entities to get started and grow. The study points out that more
than 75 percent of the net new jobs created from 1990 to 1995 occurred
in small firms, defined as those with fewer than 500 employees.
Moreover, seven of the ten fastest growing industries have been
dominated by small businesses in recent years, including the high
technology sector, where small firms employ 38 percent of that
industry's workers.
In the rural parts of America, the role of small enterprises is even
more important. Small businesses account for 90 percent of all rural
establishments. In 1998, small companies employed 60 percent of rural
workers and provided half of rural payrolls.
What do these small businesses, especially those in small-town
America, most need to grow, to thrive, and even to survive? According
to the White House Conference on Small Business, two of the most
important issue areas for these enterprises is easier access to capital
and an easing of the tax burden. The bill we are introducing today
addresses both of these vital issues.
Perhaps the biggest challenge facing all kinds of businesses, but
especially smaller ones, is attracting adequate capital. Unfortunately,
Subchapter S is currently a hindrance, rather than a help, for many
corporations facing this challenge. For example, current law allows for
only one class of stock for S corporations. Further, S corporations are
not allowed currently to issue convertible debt. Nor are they allowed
to have a non-resident alien as a shareholder. These restrictions all
limit the ability of S corporations in attracting capital, which is
very often the lifeblood of growing a business.
Several of the provisions of the Subchapter S Modernization Act are
designed to alleviate these restrictions on the ways S corporations can
attract capital. This will help make them more competitive with other
small enterprises doing business in other forms, such as partnerships
or limited liability companies, that do not face such barriers.
Even though electing Subchapter S currently offers much to a small
corporation in the way of tax relief, principally because such an
election eliminates the corporate level of taxation, S corporations
still face some significant tax burdens in the way of potential
pitfalls and tax traps for the unwary. Some of these impediments exist
in the requirements of elective S corporation status, and others are in
the rules governing the day-to-day operations of the
[[Page S7960]]
entities. In either case, these provisions stifle growth and impede job
creation.
Most of the sections of the bill we introduce today are dedicated to
eliminating many of these barriers and making it easier for companies
to elect Subchapter S and to operate in this status once the election
is made.
The Small Business Job Protection Act of 1996 made many important
changes to Subchapter S. One of the most significant was the ability
for small banks to elect to be S corporations for the first time. This
opened the door for many small community banks to become more
competitive with other financial institutions operating in their towns
and neighborhoods. So far, more than 1,400 banks in the U.S. have made
the election, which represents about 18 percent of the more than 8,000
community banks in the United States.
According to a survey taken earlier this year by the accounting firm
Grant Thornton, 3 percent of the remaining community banks plan to
elect Subchapter S status in 2001, and another 14 percent are
considering the election after this year.
The availability of Subchapter S has been a positive development in
increasing profitability and competitiveness of many community banks.
However, two problems currently exist. The first is that current law
includes several significant hurdles to many small banks in converting
to S corporation status. These include restrictions on the types and
number of shareholders allowed. The second problem is that some of the
operating rules under Subchapter S are unduly inflexible, complex, and
harsh.
The bill we introduce today attempts to address many of these
challenges by easing the restrictions on the kinds of shareholders who
can own S corporation stock and the number of shareholders allowed, as
well as relaxing some of the operational rules. These changes are
designed to make it significantly easier for community banks to take
advantage of the benefits of Subchapter S.
Small businesses are key to the continued growth of our economy and
to future job creation. The way I see it, it is the job of government
to see that unnecessary restrictions and barriers to the success of
these businesses are removed so that these small enterprises can
attract capital and function with the maximum of efficiency.
Some would argue that S corporations are a relic of the past and that
newer, more flexible forms of doing business, such as limited liability
companies, are the business entities of the future. Such a view is a
great distortion of reality. S corporations are a large and growing
part of our economy. They have served a vital function in our
communities for the past 43 years and will continue to do so. Our tax
laws should be overhauled to streamline these rules and make them as
flexible and easy to work in as possible.
The S Corporation Modernization Act enjoys the support of a broad
range of associations and trade groups, many of which have worked with
us in crafting the bill. I want to especially acknowledge the
assistance of the American Institute of Certified Public Accountants,
the Taxation Section of the American Bar Association, the Independent
Bankers Association of America, and the Utah Bankers Association. These
organizations contributed time and talent in making recommendations for
many of the improvements in this bill.
I urge my colleagues to take a close look at this bill, and to
support it. Thousands of small and growing businesses in every State
will benefit from the improvements included therein. Its enactment will
lead to an increased ability of these enterprises to attract capital,
expand, and create new jobs.
I ask unanimous consent that a section-by-section description of the
bill and a letter of support from a group of organizations that endorse
it be printed in the Record.
There being no objection, the additional material was ordered to be
printed in the Record, as follows:
Supporters of S Corporation Modernization
Dear Senators Hatch, Breaux, Lincoln, and Allard: The
undersigned organizations, speaking on behalf of many of
America's small businesses, want to commend and thank you for
sponsoring the S Corporation Modernization Act of 2001. This
important legislation will improve capital formation
opportunities for small businesses, preserve family-owned
businesses, and eliminate unnecessary and unwarranted traps
for taxpayers. We want to express our unqualified and
enthusiastic support for the entire bill.
In 1958, Congress created S corporations to create an
effective alternative business structure for private
entrepreneurs. Under Subchapter S, if certain requirements
and restrictions are met, a business can choose to operate in
corporate form without being penalized with a second level of
tax. Today, about 2.6 million S corporations operate in
virtually every sector and in every State across America.
These S corporations employ many Americans and hold over
$1.45 trillion in business assets.
Though many of these businesses have been successful
ventures, the qualifications and restrictions contained in
the original Subchapter S rules were very limiting and
complex. Over time, Congress has removed some of these
restrictions and has made incremental changes to update and
improve the Subchapter S rules. Congress last acted in 1996
to pass reforms to make S Corporation rules more compatible
with modern-day business demands.
Unfortunately today, many of these companies are still
burdened by obsolete rules, which stunt expansion, inhibit
venture capital attraction, and otherwise impede these
businesses from meeting the demands of the challenging global
economy. As the domestic economy faces increasing challenges,
such restrictions are particularly troubling. For S
corporations, which have been a key element in America's
economic growth, we can no longer afford to keep such
antiquated restrictions in place.
Indeed, the need for any of these restrictions is highly
doubtful. Over the last decade, all States (with supporting
rulings from the IRS) have now enacted statutes creating
limited liability companies (LLCs). LLCs operate like S
corporations (with limited liability and subject to a single
level of tax), but face none of the burdensome and
unnecessary restrictions. As a result, new business
enterprises are being formed at an accelerating rate under
the LLC regime. The Subchapter S Modernization Act of 2001
will go a long way toward lifting these needless burdens on S
corporations.
For these reasons, we agree with you that it is again time
to revisit Subchapter S reform, and we look forward to
working with you to enact the S Corporation Modernization Act
of 2001. Thank you again for your championship of this
important initiative.
Sincerely,
U.S. Chamber of Commerce; Employee-Owned S Corporations
of America; S Corporation Association; National
Cattleman's Beef Association; Associated General
Contractors of America; National Association of
Realtors; National Multi Housing Council; National
Apartment Association; Small Business Survival
Committee; Independent Insurance Agents of America;
National Association of Manufacturers; Independent
Community Bankers of America; American Bankers
Association; Utah Bankers Association; Independent
Bankers Association of Texas; Independent Bankers of
Colorado; Maine Association of Community Banks;
Independent Community Bankers of Minnesota; Community
Bankers of Wisconsin; Community Bankers Association of
Indiana; Community Bankers Association of Kansas;
Bluegrass Bankers Association; The Community Bankers
Association of Alabama; Independent Community Bankers
of New Mexico; Iowa Independent Bankers; California
Independent Bankers; Community Bankers Association of
Illinois; Montana Independent Bankers; Missouri
Independent Bankers Association; Nebraska Independent
Community Bankers; Arkansas Community Bankers;
Community Bankers Association of Georgia; Michigan
Association of Community Bankers; Community Bankers of
Louisiana; Independent Bankers Association of New York;
Pennsylvania Association of Community Bankers;
Independent Community Bankers of South Dakota;
Independent Community Bankers of North Dakota; West
Virginia Association of Community Bankers; Virginia
Association of Community Banks; Community Bankers
Association of Oklahoma; Community Bankers Association
of New Hampshire.
____
Subchapter S Modernization Act of 2001--Section-by-Section Description
The Subchapter S Modernization Act of 2001 includes the
following provisions to help improve capital formation
opportunities for small business, preserve family-owned
businesses, and eliminate unnecessary and unwarranted traps
for taxpayers.
Title I--Eligible Shareholders of An S Corporation
Section 101. Members of family treated as 1 shareholders
The Act provides for an election to count family members
that are not more than six generations removed from a common
ancestor as one shareholder for purposes of the number of
shareholder limitation (currently 75 shareholders). The
election requires the consent of a majority of all
shareholders. The provision helps family-owned S corporations
plan for the future without fear of termination of their S
corporation elections.
[[Page S7961]]
Section 102. Nonresident aliens allowed to be shareholders
The Act would permit nonresident aliens to be S corporation
shareholders. To assure collection of the appropriate amount
of tax, the Act requires the S corporation to withhold and
pay a tax on effectively connected income allocable to its
nonresident alien shareholders. The provision enhances an S
corporation's ability to expand into international markets
and expands an S corporation's access to capital.
Section 103. Expansion of bank S corporation eligible
shareholders to include IRAs
The Act permits Individual Retirement Accounts (IRAs) to
hold stock in a bank that is a S corporation. Additionally,
the Act would exempt the sale of bank S corporation stock in
an IRA from the prohibited transaction rules. Currently, IRAs
own community bank stock, which results in a significant
obstacle to banks that want to make an S election. The
provision allows an IRA to own bank S stock, and thus, avoids
transactions to buy back stock, which drains the bank's
resources.
Section 104. Increase in number of eligible shareholders to
150
Currently a corporation is not eligible to be an S
corporation if it has more than 75 shareholders. The Act
increases the number of permitted shareholders to 150. The
provision will enable S corporation to raise more capital and
plan for the future without endangering their S corporation
status.
Title II--Qualification and Eligibility Requirements of S Corporations
Section 201. Issuance of preferred stock permitted
The Act would permit S corporations to issue qualified
preferred stock (``QPS''). QPS generally would be stock that
(i) is not entitled to vote, (ii) is limited and preferred as
to dividends and does not participate in corporate growth to
any significant extent, and (iii) has redemption and
liquidation rights which do not exceed the issue price of
such stock (except for a reasonable redemption or liquidation
premium). Stock would not fail to be treated as QPS merely
because it is convertible into other stock. This provision
increases access to capital from investors who insist on
having a preferential return and facilitates family
succession by permitting the older generation of shareholders
to relinquish control of the corporation but maintain an
equity interest.
Section 202. Safe harbor expanded to include convertible debt
The Act permits S corporations to issue debt that may be
converted into stock of the corporation provided that the
terms of the debt are substantially the same as the terms
that could have been obtained from an unrelated party. The
Act also expands the current law safe-harbor debt provision
to permit nonresident alien individuals as creditors. The
provision facilitates the raising of investment capital.
Section 203. Repeal of excessive passive investment income as
a termination event
The Act would repeal the rule that an S corporation would
lose its S corporation status if it has excess passive income
for three consecutive years. A corporate-level ``sting'' (or
double) tax would still apply, as modified in Section 204
below, to excess passive income.
Section 204. Modifications to passive income rules
The Act would increase the threshold for taxing excess
passive income from 25 percent to 60 percent (consistent with
a Joint Tax Committee recommendation on simplification
measures). In addition, the Act removes gains from the sales
or exchanges of stock or securities from the definition of
passive investment income for purposes of the sting tax.
Section 205. Stock basis adjustment for certain charitable
contributions
Current rules discourage charitable gifts of appreciated
property by S corporations. The Act would remedy this problem
by providing for an increase in the basis of shareholders'
stock in an amount equal to excess of the value of the
contributed property over the basis of the property
contributed. This provision conforms the S corporation rules
to those applicable to charitable contributions by
partnerships.
TITLE III--TREATMENT OF S CORPORATION SHAREHOLDERS
Section 301. Treatment of losses to shareholders
In the case of a liquidation of an S corporation, current
law can result in double taxation because of a mismatch of
ordinary income (realized at the corporate level and passed
through to the shareholder) and a capital loss (recognized at
the shareholder level on the liquidating distribution).
Although careful tax planning can avoid this result, many S
corporations do not have the benefit of sophisticated tax
advice. The Act eliminates this potential trap by providing
that any portion of any loss recognized by an S corporation
shareholder on amounts received by the shareholder in a
distribution in complete liquidation of the S corporation
would be treated as an ordinary loss to the extent of the
shareholder's ``ordinary income basis'' in the S corporation
stock.
Section 302. Transfer of suspended losses incident to divorce
The Act allows for the transfer of a pro rata portion of
the suspended losses when S corporation stock is transferred,
in whole or in part, incident to divorce. Under current IRS
regulations, any suspended losses or deductions are personal
to the shareholder and cannot, in any manner, be transferred
to another person. Accordingly, if a shareholder transfers
all of his or her stock in an S corporation to his or her
former spouse as a result of divorce, any suspended losses or
deductions with respect to such stock are permanently
disallowed. This result is inequitable and unduly harsh, and
needlessly complicates property settlement negotiations.
Section 303. Use of passive activity loss and at-risk amount
by qualified subchapter S trust income beneficiaries
The Act clarifies that, if a QSST transfers its entire
interest in S corporation stock to an unrelated party in a
fully taxable transaction, the income beneficiary's suspended
losses from S corporation activity under the passive activity
loss rules would be freed up for use by the income
beneficiary. The Act further provides that the income
beneficiary's at-risk amount with respect to S activity would
be increased by the amount of gain recognized by the QSST on
a disposition of S stock. These provisions clarify a
troublesome area under current law, and so, eliminate traps
for the unwary taxpayer.
Section 304. Deductibility of interest expense incurred by an
electing small business trust to acquire S corporation
stock
The Act provides that interest expense incurred by an ESBT
to acquire S corporation stock is deductible by the S portion
of the trust. Recently issued proposed regulations would
provide that interest expense incurred by an ESBT to acquire
stock in an S corporation is allocable to the S portion of
the trust, but is not deductible. This result is contrary to
the treatment of other taxpayers, who are entitled to deduct
interest incurred to acquire an interest in a pass through
entity. Further, Congress never intended to place ESBTs at a
disadvantage relative to other taxpayers.
Section 305. Disregard of unexercised powers of appointments
in determining potential current beneficiaries of ESBT
The Act revises the definition of a ``potential current
beneficiary'' in the context of the ESBT eligibility rules by
providing that powers of appointment should only be evaluated
when the power is actually exercised. Current law provides
that postponed or non-exercisable powers will not interfere
with the making of an ESBT election. However, proposed
regulations provide that, once such powers become
exercisable, the S election will automatically terminate if
the power could potentially be exercised in favor of an
ineligible individual--whether it was actually exercised in
favor of the ineligible individual or not. The application of
this rule would prevent many family trusts from qualifying as
ESBTs.
The Act expands the existing method to cure a potential
current beneficiary problem. Under the Act, an ESBT will have
a period of up to one year (currently 60 days) to either
dispose of all of its S stock or otherwise cause the
ineligible potential current beneficiary's position in the
trust to be eliminated without causing the ESBT election or
the corporation's S election to fail.
Section 306. Clarification of electing small business trust
distribution rules
The Act clarifies that, with regard to ESBT distributions,
separate share treatment applies to the S and non-S portions
under section 641(c).
Section 307. Allowance of charitable contributions deduction
for electing small business trusts
The Act permits a deduction for charitable contributions
made by an ESBT, while taxing the charity on its share of the
S corporation's income as unrelated business taxable income.
Current law discourages charitable contributions by S
corporation shareholders by preventing an ESBT from claiming
a charitable contribution deduction. The Act encourages
philanthropy by permitting a charitable deduction while at
the same time effectively taxing the S corporation's income
in the hands of the recipient charity to the extent of the
deduction.
Section 308. Shareholder basis not increased by income
derived from cancellation of S corporation's debt
The Act provides that cancellation of indebtedness (COD)
income excluded from the gross income of an S corporation,
i.e., due to the S corporation's insolvency, does not
increase shareholder's basis in S corporation stock. The Act
changes the result reached in the recent U.S. Supreme Court
decision in Gitlitz v. Comm'r (2000).
Section 309. Back-to-back loans as indebtedness.
The Act clarifies that a back-to-back loan (a loan made to
an S corporation shareholder who in turn loans those funds to
his S corporation) constitutes ``indebtedness of the S
corporation to the shareholder'' so as to increase such
shareholder's basis in the S corporation. The provision would
help many shareholders avoid inequitable pitfalls encountered
where a loan to an S corporation is not properly structured,
even though the shareholder has clearly made an economic
outlay with respect to his investment in the S corporation
for which a basis increase is appropriate.
[[Page S7962]]
title iv--expansion of s corporation eligibility for banks
Section 401. Exclusion of investment securities income from
passive income test for bank S corporations
The Act clarifies that interest and dividends on
investments maintained by a bank for liquidity and safety and
soundness purposes shall not be ``passive'' income. By
treating all bank income as earned from the active and
regular conduct of a banking business, banks will no longer
face the conundrum of evaluating investment decisions based
on tax considerations rather than on more important safety
and economic soundness issues.
Section 402. Treatment of qualifying director shares
The Act clarifies that qualifying director shares of bank
are not to be treated as a second class of stock. Instead,
the qualifying director shares are treated as a liability of
the bank and no increase or loss from the S corporation will
be allocated to these qualifying director shares. The
provision clarifies the law and removes a significant
obstacle unique among banks contemplating a S corporation
election.
Section 403. Bad debt charge offs in years after election
year treated as items of built-in loss
The Act permits bank S corporations to recapture up to 100
percent of their bad debt reserves on their first S
corporation tax return and/or their last C corporation income
tax return prior to the effective date of the S election.
Banks that convert to S corporation status must change from
the reserve method of accounting to the specific charge off
method. The resulting recapture income is treated as built-in
gain subject to tax at both the shareholder and the corporate
level. The Act allows banks to accelerate the recapture of
bad debt reserve to their last C corporation tax year. The
corporate level tax would still be paid on the recapture
income, but the recapture would no longer trigger a tax for
the bank's shareholders.
title v--qualified subchapter s subsidiaries
Section 501. Relief from inadvertently invalid qualified
subchapter S subsidiary elections and terminations
The Act provides statutory authority for the Secretary to
grant relief for invalid QSub elections, and terminations of
QSub status, if the Secretary determines that the
circumstances resulting in such ineffectiveness or
termination were inadvertent. This would allow the IRS to
provide relief in appropriate cases, just as it currently
does in the case of invalid or terminated S corporation
elections.
Section 502. Information returns for qualified subchapter S
subsidiaries
The Act would help clarify that a Qualified Subchapter S
Subsidiary (QSSS) can provide information returns under their
own tax ID number to help avoid confusion by employers,
depositors, and other parties.
Section 503. Treatment of the sale of interest in a qualified
subchapter S subsidiary
The Act treats the disposition of QSub stock as a sale of
the undivided interest in the QSub's assets based on the
underlying percentage of stock transferred followed by a
deemed contribution by the S corporation and the acquiring
party in a nontaxable transaction. Under current law, an S
corporation may be required to recognize 100 percent of the
gain inherent in a QSub's assets if it sells as little as 21
percent of the QSub's stock. IRS regulations suggest this
result can be avoided by merging the QSub into a single
member LLC prior to the sale, then selling an interest in the
LLC (as opposed to stock in the QSub). The Act achieves this
result without any unnecessary merger and thus removes a trap
for the unwary.
Section 504. Exception to application of step transaction
doctrine for restructuring in connection with making
qualified subchapter S subsidiary elections
The Act provides that the step transaction doctrine does
not apply to the deemed liquidation resulting from QSub
elections. Application of the step transaction doctrine, in
the context of making a QSub election, introduces complexity
and uncertainty in what should be a simple matter. The
doctrine requires knowledge of decades of jurisprudence and
administrative interpretations, and poses an unnecessary trap
for the unwary.
TITLE VI--ADDITIONAL PROVISIONS
Section 601. Elimination of all earnings and profits
attributable to pre-1983 years
The Small Business Job Protection Act of 1996 eliminated
certain pre-1983 earnings and profits of S corporations that
had S corporation status for their first tax year beginning
after December 31, 1996. The provision should apply to all
corporations <copyright> and S) with pre-1983 S earnings and
profits without regard to when they elect S status. There
seems to be no policy reason why the elimination was
restricted to corporations with an S election in effect for
their first taxable year beginning after December 31, 1996.
Section 602. No gain or loss on deferred intercompany
transactions because of conversion to S corporation or
qualified S corporation subsidiary
The Act makes clear that any gain or income from an
intercompany transaction is not taxed at the time of the S
corporation or QSub elections.
Section 603. Treatment of charitable contribution and foreign
tax credit carryforwards
The Act provides that charitable contribution carryforwards
and other carryforwards arising from a taxable year for which
the corporation was a C corporation shall be allowed as a
deduction against the net recognized built-in gain of the
corporation for the taxable year. This provision is
consistent with the legislative history of the 1986 Act.
Section 604. Distribution by an S corporation to an employee
stock ownership plan
An ESOP will usually borrow from the sponsoring corporation
to fund its acquisition of employer securities. In the case
of a C corporation, the tax code provides that an ESOP will
not be treated as engaging in a ``prohibited transaction'' if
it uses any ``dividend'' on employer securities purchased
with loan proceeds to make payments on the loan regardless of
whether such employer securities have been pledged as
collateral to secure the loan. The policy facilitates the
payment of ESOP loans and thereby promotes employee
ownership. Because S corporation distributions are
technically not ``dividends'', the Act provides that S
corporation distributions are treated as dividends. This
clarification is necessary to ensure that the policy of
facilitating the payment of ESOP loans applies equally to S
corporation and C corporation ESOPs.
Mr. BREAUX. Mr. President, I am pleased to introduce with my
colleagues, Senators Hatch, Lincoln, and Thompson, the Subchapter S
Modernization Act of 2001. This bill is very important to the 2.6
million S Corporations in this country and to the thousands of S
Corporations in my own State of Louisiana.
The Small Business Administration estimates that small businesses
account for seventy-five percent of the employment growth in the United
Sates and are the major creators of new jobs. Small businesses employ
52 percent of all private workers and provide 51 percent of the output
in the private sector. They have been, in large part, the engine that
fuels our economy.
S Corporations make up a large number of the Nation's small
businesses. In fact, the Joint Committee on Taxation estimates that
over ninety-two percent of all S Corporations report less than $1
million in assets. They operate in every sector of the economy, employ
millions of Americans and hold over $1.45 trillion in business assets.
As such, anything we can do the help S Corporations will help the
economy. The Subchapter S Modernization Act does this by encouraging S
Corporations to expand, allowing S Corporations to attract more
capital, and removing tax traps for the unwary.
The legislation expands the list of eligible shareholders to non-
resident aliens and some Individual Retirement Accounts held by banks.
The bill also permits families to be treated as one shareholder, which
not only expands the size of S corporations, but also helps keep family
businesses together. In additional, the bill increases the number of
permitted shareholders to 150 from the current law limit of 75.
All of these important provisions also give S Corporations greater
flexibility in attracting new sources of investment and capital. By
permitting S Corporations to issue preferred stock, the Subchapter S
Modernization Act increases access to capital from investors, such as
venture capitalists, who insist on a preferential return. This
provision also facilitates family ownership by allowing older
generations to relinquish control of the corporation to later
generations while maintaining an equity interest in the company.
Lastly, the bill removes many complex tax traps and clarifies the law
regarding many provisions enacted in 1996. Per the Joint Committee on
Taxation's recommendation in its simplification report, our bill
repeals the excessive passive investment income rule as a termination
event for S corporations and increases the threshold for taxing excess
passive investment income from 25 percent to 60 percent. Capital gains
are excluded from the definition of passive income. The rules for
taxing Electing Small Business Trusts and managing Qualified Subchapter
S Subsidiaries are simplified in many ways, thus reducing the
possibility that companies will inadvertently terminate their S
corporation election.
I urge my colleagues to support this bill.
Mrs. LINCOLN. Mr. President, today my colleagues and I are
introducing legislation which is critically important to millions of
small and family-owned businesses across this Nation. The Subchapter S
Modernization Act of
[[Page S7963]]
2001 is the culmination of months of hard work by Senators Hatch,
Breaux and me. We have worked to bring new ideas together with known
and necessary S corporation reforms into a comprehensive piece of
legislation which will help improve capital formation opportunities for
small businesses, will help preserve family-owned businesses, and will
eliminate unnecessary and unwarranted traps for well-intentioned
taxpayers.
Small businesses are the backbone of commerce in my home State of
Arkansas. There are between sixteen and seventeen thousand small
businesses formed as S corporations in Arkansas and over 2.58 million
nationwide. According to the Joint Committee on Taxation, over ninety-
two percent of these companies have assets totaling less than one
million dollars and a majority are in the retail trade and service
sectors. These are truly your mom and pop stores and businesses, and I
am proud to be working on their behalf.
This bill represents not just the hard work of the principal sponsors
but also of several of my colleagues past and present. I would like, in
the short time that I have, to acknowledge the past efforts of former
Senators Pryor and Danforth, who represented small business S
corporations so well and who helped develop many of the provisions we
have included in the Subchapter S Modernization Act of 2001. I would
also like to recognize Senator Allard, who has joined in sponsoring
this legislation, and who has been a lead proponent of S corporation
reforms which would allow small financial institutions to benefit from
Subchapter S. And, of course, I would like to thank Senators Thompson,
Gramm, and Thomas who have joined Senator Hatch, Breaux, and me as
original sponsors of what I believe is very good legislation for hard
working men and women across this Nation.
______
By Mr. BENNETT:
S. 1205. A bill to adjust the boundaries of the Mount Nebo Wilderness
Area, and for other purposes; to the Committee on Energy and Natural
Resources.
Mr. BENNETT. Mr. President, I rise today to introduce the Mount Nebo
Wilderness Boundary Adjustment Act. This legislation is intended to
correct several small boundary issues that have frustrated Juab County
and its residents' attempts to maintain their sources of water.
Mount Nebo, located in Juab County, UT, is an 11,929 foot peak in the
Wasatch Mountains. The surrounding area is home to bighorn sheep,
spectacular views of the Great Basin, primitive recreation, and the
source of water for many who live and farm around the towns of Nephi
and Mona, UT. Due to the wilderness characteristics of the lands
including and surrounding Mount Nebo, Congress designated the 28,000
acre Mount Nebo Wilderness as part of the Utah Wilderness Act of 1984.
While the United States Forest Service was drawing the maps of the
newly designated Mount Nebo Wilderness, nine areas were improperly
included in the wilderness boundaries that contained springs,
pipelines, and other water structures which provide water to the
residents of Juab County.
Water in the west is truly the lifeblood of the region. Without
water, our towns and cities, both large and small, would dry up and
blow away. Equally important is the ability to maintain springs,
pipelines, and other structures that allow water to be put to
beneficial use. The water that flows from the Mount Nebo Wilderness
provides irrigation for Juab County farmers, is part of the Nephi City
culinary water system, and provides water directly to a number of
residents who live in close proximity to the wilderness. It should be
noted that the water rights for some of these springs were granted as
early as 1855 and have been providing water ever since. These pipelines
and water structures are old and need constant maintenance. Wilderness
prohibitions do not provide the flexibility needed by the county to
maintain its water sources.
This legislation would redraw the boundaries of the wilderness area
to allow motorized access for the county and other affected users in
order to maintain existing water structures. Because this boundary
adjustment will result in the removal of lands from the Mount Nebo
Wilderness, the county has identified existing USFS land adjacent to
the wilderness to serve as replacement acreage which will result in a
net gain of 14 acres of wilderness. I believe this is legislation that
benefits all parties. The Forest Service will have a wilderness area
with fewer access issues and the counties will be able to maintain
their critical water sources.
I am offering a simple piece of legislation that will solve a
longstanding problem for one of Utah's counties. I would greatly
appreciate Senator Bingaman's help in moving this bill through his
committee as soon as possible.
______
By Mr. VOINOVICH (for himself, Mr. Inhofe, Mr. Frist, and Mr.
McConnell):
S. 1206. A bill to reauthorize the Appalachian Regional Development
Act of 1965, and for other purposes; to the Committee on Environment
and Public Works.
Mr. VOINOVICH. Mr. President, I rise today, joined by my colleagues,
Senator Bill Frist, Senator James Inhofe, and Senator Mitch McConnell,
to introduce the Appalachian Regional Development Act Amendments of
2001. Once enacted, our bill will reauthorize the Appalachian Regional
Commission, ARC and create a specific initiative to help bridge the
``digital divide'' between Appalachia and the rest of our nation.
One of the honors that I have as a United States Senator is to serve
as a member of the Subcommittee on Transportation and Infrastructure of
the Environment and Public Works Committee. One of the reasons I am
pleased to be on this subcommittee is the fact that it has oversight
jurisdiction over the ARC. As a Senator who represents one of the
thirteen States within the ARC, my membership on this subcommittee
gives me a great opportunity to focus on issues of direct importance to
this region of our Nation.
In 1965, Congress established the ARC to help bring the Appalachian
region of our Nation into the mainstream of the American economy. This
region includes 406 counties in 13 States, including Ohio, and has a
population of about 22 million people.
The ARC is composed of the governors of the 13 Appalachian states and
a Federal representative who is appointed by the President. The Federal
representative serves as the Federal Co-Chairman with the governors
electing one of their number to serve as the States' Co-Chairman. As a
unique partnership between the Federal Government and these 13 States,
the ARC runs programs in a wide range of activities, including highway
construction, education and training, health care, housing, enterprise
development, export promotion, telecommunications and technology, and
water and sewer infrastructure. All of these activities help achieve a
goal of a viable and self-sustaining regional economy.
ARC's programs fall into two broad categories. The first is a 3,025-
mile corridor highway system to break the regional isolation created by
mountainous terrain, thereby linking the Appalachian communities to
national and international markets. Roughly 80 percent of the
Appalachian Development Highway System is either completed or under
construction.
The second is an area development program to create a basis for
sustained local economic growth. Ranging from water and sewer
infrastructure to worker training to business financing and community
leadership development, these projects provide Appalachian communities
with the critical building blocks for future growth and development.
The sweeping range of options allows governors and local officials to
tailor the federal assistance to their individual needs.
The ARC currently ranks all of the 406 counties in the Appalachian
region, including the 29 counties in Ohio that are covered by the ARC,
according to four categories: distressed, transitional, competitive,
and attainment. These categories determine the extent for potential ARC
support for specific projects. They also help ensure that support goes
to the areas with the greatest need. Distressed countries are the most
``at-risk,'' with unemployment at least 150 percent of the national
average, a poverty rate of at least 150 percent of the national
average, and a per capita market income of
[[Page S7964]]
no more than two-thirds of the national average. Generally, this means
that a distressed county has an unemployment rate of greater than 7.4
percent, a poverty rate of at least 19.7 percent, and a per capita
income of less than $14,164. In fiscal year 2001, 114 counties, or
roughly one-fourth of the counties in the ARC, have been classified as
distressed. Ten of these counties are in Ohio.
In order to undertake a wide variety of projects to help improve the
region's economy, the ARC uses the Federal dollars it receives to
leverage additional State and local funding. This successful
partnership enables communities in Ohio and throughout Appalachia to
have programs which help them to respond to a variety of grassroots
needs. In Ohio, ARC funds support projects in five goal areas: skills
and knowledge, physical infrastructure, community capacity, dynamic
local economies, and health care. In rough figures, every ARC dollar
Ohio received in fiscal year 2000 leveraged approximately $2.60 in
additional federal, state and local funds. In fiscal year 2000, ARC
provided approximately $4.7 million to fund non-highway projects in
Ohio.
As my colleagues are aware, the current authorization of the ARC will
soon expire. In anticipation of the need for reauthorization
legislation, I have been working since last year on putting together a
bill that focuses on the issues that the ARC needs to address in the
early part of the 21st century. One of the more productive activities I
did in preparation for reauthorization was to conduct a Transportation
and Infrastructure Subcommittee field hearing on the ARC at the Opera
House in Nelsonville, OH, in August 2000. Following the hearing, I had
the opportunity to tour the region to witness first-hand the beneficial
impact of ARC-funded projects in the community.
My objectives for both the field hearing and the tour were to obtain
an overview of the importance of ARC programs to Appalachia, to closely
examine the progress that has been made with respect to the
implementation of these programs, and to identify the challenges that
still must be overcome for the region to fully participate in our
Nation's economy. Along with the poignant visual impact of my tour, the
testimony I received from the impressive array of witnesses at this
hearing provided valuable input that has been very helpful in drafting
this legislation.
Our legislation, the Appalachian Regional Development Act Amendments
of 2001, would allow the ARC to continue its important work for the
people of Appalachia. One of the most innovative aspects of our bill
would establish a Telecommunications and Technology Initiative that
would focus on providing training in new technologies; assisting local
governments, businesses, schools, and hospitals in developing e-
commerce networks; and creating more jobs and business opportunities
though access to telecommunications infrastructure.
E-commerce is one of the largest factors driving our economy and any
business that wants to successfully compete in today's technological
revolution must have access to the Internet. By establishing a specific
initiative under the ARC to help the people of Appalachia connect with
today's technology, we are also helping Appalachian communities achieve
the same quality of life that is available to the rest of the Nation.
The bill also would increase the percentage of ARC funds required to
be spent on activities or projects that benefit distressed counties or
area. Right now, the requirement is set at 30 percent, and under our
bill, it would increase to 50 percent. An analysis of fiscal year 1999
and 2000 shows that the ARC already spends about half of its project
funding on grants to Appalachia's poorest counties, therefore this
provision simply codifies current practice.
In addition, the bill would establish the ARC as the lead Federal
agency in coordinating the economic development programs carried out by
Federal agencies in the region through the establishment of an
Interagency Coordinating Council on Appalachia. The Council would be
established by the President and its membership composed of
representatives of the Federal agencies that carry out economic
development programs in the region.
The bill also would change the non-federal match requirement for
administrative grants to the region's Local Development Districts from
50 percent to 25 percent for those Local Development Districts which
include all or part of at least one distressed county. Local
Development Districts are multi-county economic development planning
agencies that work with local governments, non-profit organizations,
and the private sector to determine local economic development needs
and provide professional guidance for local economic development
strategies. There are 71 Local Development Districts working with ARC
in Appalachia.
Additionally, the bill would authorize annual appropriations for the
ARC for five years, beginning with $83 million in fiscal year 2002 and
increasing by $3 million in each of fiscal years 2003 through 2006. Of
the authorized amount, $10 million would be earmarked each fiscal year
for the Telecommunications and Technology Initiative.
For more than 35 years, the ARC has had a dramatic impact on the
lives of the men and women who live in the Appalachian region of our
Nation, helping to cut the region's poverty rate in half, lowering the
infant mortality rate by two-thirds, doubling the percentage of high
school graduates to where it is now slightly above the national
average, slowing the region's out-migration, reducing unemployment
rates, and narrowing the per capita income gap between Appalachia and
the rest of the United States.
Despite its successes to date, the ARC has not completed its mission
in Appalachia. I know that there is a vast reserve of potential in
Appalachia that is just waiting to be tapped, and I wholeheartedly
agree with one of ARC's guiding principles that the most valuable
investment that can be made in a region is in its people.
The ARC is the type of Federal initiative that we should be
encouraging. I urge my colleagues to join me in cosponsoring this
legislation, and I urge its speedy consideration by the Senate.
I ask unanimous consent that the text of the bill be printed in the
Record.
There being no objection, the bill was ordered to be printed in the
Record, as follows:
S. 1206
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Appalachian Regional
Development Act Amendments of 2001''.
SEC. 2. PURPOSES.
The purposes of this Act are--
(1) to reauthorize the Appalachian Regional Development Act
of 1965 (40 U.S.C. App.); and
(2) to ensure that the people and businesses of the
Appalachian region have the knowledge, skills, and access to
telecommunication and technology services necessary to
compete in the knowledge-based economy of the United States.
SEC. 3. FUNCTIONS OF THE COMMISSION.
Section 102(a) of the Appalachian Regional Development Act
of 1965 (40 U.S.C. App.) is amended--
(1) in paragraph (5), by inserting ``, and support,'' after
``formation of'';
(2) in paragraph (7), by striking ``and'' at the end;
(3) in paragraph (8), by striking the period at the end and
inserting ``; and''; and
(4) by adding at the end the following:
``(9) seek to coordinate the economic development
activities of, and the use of economic development resources
by, Federal agencies in the region.''.
SEC. 4. INTERAGENCY COORDINATING COUNCIL ON APPALACHIA.
Section 104 of the Appalachian Regional Development Act of
1965 (40 U.S.C. App.) is amended--
(1) by striking ``The President'' and inserting ``(a) In
General.--The President''; and
(2) by adding at the end the following:
``(b) Interagency Coordinating Council on Appalachia.--
``(1) Establishment.--In carrying out subsection (a), the
President shall establish an interagency council to be known
as the `Interagency Coordinating Council on Appalachia'.
``(2) Membership.--The Council shall be composed of--
``(A) the Federal Cochairman, who shall serve as
Chairperson of the Council; and
``(B) representatives of Federal agencies that carry out
economic development programs in the region.''.
[[Page S7965]]
SEC. 5. TELECOMMUNICATIONS AND TECHNOLOGY INITIATIVE.
Title II of the Appalachian Regional Development Act of
1965 (40 U.S.C. App.) is amended by inserting after section
202 the following:
``SEC. 203. TELECOMMUNICATIONS AND TECHNOLOGY INITIATIVE.
``(a) In General.--The Commission may provide technical
assistance, make grants, enter into contracts, or otherwise
provide funds to persons or entities in the region for
projects--
``(1) to increase affordable access to advanced
telecommunications, entrepreneurship, and management
technologies or applications in the region;
``(2) to provide education and training in the use of
telecommunications and technology;
``(3) to develop programs to increase the readiness of
industry groups and businesses in the region to engage in
electronic commerce; or
``(4) to support entrepreneurial opportunities for
businesses in the information technology sector.
``(b) Source of Funding.--
``(1) In general.--Assistance under this section may be
provided--
``(A) exclusively from amounts made available to carry out
this section; or
``(B) from amounts made available to carry out this section
in combination with amounts made available under any other
Federal program or from any other source.
``(2) Federal share requirements specified in other laws.--
Notwithstanding any provision of law limiting the Federal
share under any other Federal program, amounts made available
to carry out this section may be used to increase that
Federal share, as the Commission determines to be
appropriate.
``(c) Cost Sharing for Grants.--Not more than 50 percent
(or 80 percent in the case of a project to be carried out in
a county for which a distressed county designation is in
effect under section 226) of the costs of any activity
eligible for a grant under this section may be provided from
funds appropriated to carry out this section.''.
SEC. 6. PROGRAM DEVELOPMENT CRITERIA.
(a) Elimination of Growth Center Criteria.--Section
224(a)(1) of the Appalachian Regional Development Act of 1965
(40 U.S.C. App.) is amended by striking ``in an area
determined by the State have a significant potential for
growth or''.
(b) Assistance to Distressed Counties and Areas.--Section
224 of the Appalachian Regional Development Act of 1965 (40
U.S.C. App.) is amended by adding at the end the following:
``(d) Assistance to Distressed Counties and Areas.--For
each fiscal year, not less than 50 percent of the amount of
grant expenditures approved by the Commission shall support
activities or projects that benefit severely and persistently
distressed counties and areas.''.
SEC. 7. GRANTS FOR ADMINISTRATIVE EXPENSES OF LOCAL
DEVELOPMENT DISTRICTS.
Section 302(a)(1)(A)(i) of the Appalachian Regional
Development Act of 1965 (40 U.S.C. App.) is amended by
inserting ``(or, at the discretion of the Commission, 75
percent of such expenses in the case of a local development
district that has a charter or authority that includes the
economic development of a county or part of a county for
which a distressed county designation is in effect under
section 226)'' after ``such expenses''.
SEC. 8. AUTHORIZATION OF APPROPRIATIONS.
Section 401 of the Appalachian Regional Development Act of
1965 (40 U.S.C. App.) is amended to read as follows:
``SEC. 401. AUTHORIZATION OF APPROPRIATIONS.
``(a) In General.--In addition to amounts authorized by
section 201 and other amounts made available for the
Appalachian development highway system program, there are
authorized to be appropriated to the Commission to carry out
this Act--
``(1) $83,000,000 for fiscal year 2002;
``(2) $86,000,000 for fiscal year 2003;
``(3) $89,000,000 for fiscal year 2004;
``(4) $92,000,000 for fiscal year 2005; and
``(5) $95,000,000 for fiscal year 2006.
``(b) Telecommunications and Technology Initiative.--Of the
amounts made available under subsection (a), $10,000,000 for
each fiscal year shall be made available to carry out section
203.
``(c) Availability.--Sums made available under subsection
(a) shall remain available until expended.''.
SEC. 9. TERMINATION.
Section 405 of the Appalachian Regional Development Act of
1965 (40 U.S.C. App.) is amended by striking ``2001'' and
inserting ``2006''.
SEC. 10. TECHNICAL AND CONFORMING AMENDMENTS.
(a) Section 101(b) of the Appalachian Regional Development
Act of 1965 (40 U.S.C. App.) is amended in the third sentence
by striking ``implementing investment program'' and inserting
``strategy statement''.
(b) Section 106(7) of the Appalachian Regional Development
Act of 1965 (40 U.S.C. App.) is amended by striking
``expiring no later than September 30, 2001''.
(c) Sections 202, 214, and 302(a)(1)(C) of the Appalachian
Regional Development Act of 1965 (40 U.S.C. App.) are amended
by striking ``grant-in-aid programs'' each place it appears
and inserting ``grant programs''.
(d) Section 202(a) of the Appalachian Regional Development
Act of 1965 (40 U.S.C. App.) is amended in the second
sentence by striking ``title VI of the Public Health Service
Act (42 U.S.C. 291-291o), the Mental Retardation Facilities
and Community Mental Health Centers Construction Act of 1963
(77 Stat. 282),'' and inserting ``title VI of the Public
Health Service Act (42 U.S.C. 291 et seq.), the Developmental
Disabilities Assistance and Bill of Rights Act of 2000 (42
U.S.C. 15001 et seq.),''.
(e) Section 207(a) of the Appalachian Regional Development
Act of 1965 (40 U.S.C. App.) is amended by striking ``section
221 of the National Housing Act, section 8 of the United
States Housing Act of 1937, section 515 of the Housing Act of
1949,'' and inserting ``section 221 of the National Housing
Act (12 U.S.C. 1715l), section 8 of the United States Housing
Act of 1937 (42 U.S.C. 1437f), section 515 of the Housing Act
of 1949 (42 U.S.C. 1485),''.
(f) Section 214 of the Appalachian Regional Development Act
of 1965 (40 U.S.C. App.) is amended--
(1) in the section heading, by striking ``grant-in-aid''
and inserting ``grant'';
(2) in subsection (a)--
(A) by striking ``grant-in-aid Act'' each place it appears
and inserting ``Act'';
(B) in the first sentence, by striking ``grant-in-aid
Acts'' and inserting ``Acts'';
(C) by striking ``grant-in-aid program'' each place it
appears and inserting ``grant program''; and
(D) by striking the third sentence;
(3) by striking subsection (c) and inserting the following:
``(c) Definition of Federal Grant Program.--
``(1) In general.--In this section, the term `Federal grant
program' means any Federal grant program authorized by this
Act or any other Act that provides assistance for--
``(A) the acquisition or development of land;
``(B) the construction or equipment of facilities; or
``(C) any other community or economic development or
economic adjustment activity.
``(2) Inclusions.--In this section, the term `Federal grant
program' includes a Federal grant program such as a Federal
grant program authorized by--
``(A) the Consolidated Farm and Rural Development Act (7
U.S.C. 1921 et seq.);
``(B) the Land and Water Conservation Fund Act of 1965 (16
U.S.C. 460l-4 et seq.);
``(C) the Watershed Protection and Flood Prevention Act (16
U.S.C. 1001 et seq.);
``(D) the Carl D. Perkins Vocational and Technical
Education Act of 1998 (20 U.S.C. 2301 et seq.);
``(E) the Federal Water Pollution Control Act (33 U.S.C.
1251 et seq.);
``(F) title VI of the Public Health Service Act (42 U.S.C.
291 et seq.);
``(G) sections 201 and 209 of the Public Works and Economic
Development Act of 1965 (42 U.S.C. 3141, 3149);
``(H) title I of the Housing and Community Development Act
of 1974 (42 U.S.C. 5301 et seq.); or
``(I) part IV of title III of the Communications Act of
1934 (47 U.S.C. 390 et seq.).
``(3) Exclusions.--In this section, the term `Federal grant
program' does not include--
``(A) the program for construction of the Appalachian
development highway system authorized by section 201;
``(B) any program relating to highway or road construction
authorized by title 23, United States Code; or
``(C) any other program under this Act or any other Act to
the extent that a form of financial assistance other than a
grant is authorized.''; and
(4) by striking subsection (d).
(g) Section 224(a)(2) of the Appalachian Regional
Development Act of 1965 (40 U.S.C. App.) is amended by
striking ``relative per capita income'' and inserting ``per
capita market income''.
(h) Section 225 of the Appalachian Regional Development Act
of 1965 (40 U.S.C. App.)--
(1) in subsection (a)(3), by striking ``development
program'' and inserting ``development strategies''; and
(2) in subsection (c)(2), by striking ``development
programs'' and inserting ``development strategies''.
(i) Section 303 of the Appalachian Regional Development Act
of 1965 (40 U.S.C. App.) is amended--
(1) in the section heading, by striking ``investment
programs'' and inserting ``strategy statements'';
(2) in the first sentence, by striking ``implementing
investments programs'' and inserting ``strategy statements'';
and
(3) by striking ``implementing investment program'' each
place it appears and inserting ``strategy statement''.
(j) Section 403 of the Appalachian Regional Development Act
of 1965 (40 U.S.C. App.) is amended--
(1) in the next-to-last undesignated paragraph, by striking
``Committee on Public Works and Transportation'' and
inserting ``Committee on Transportation and Infrastructure'';
and
(2) by striking the last undesignated paragraph.
______
By Mr. DOMENICI:
S. 1207. A bill to direct the Secretary of Veterans Affairs to
establish a national cemetery for veterans in the Albuquerque, New
Mexico, metropolitan area; to the Committee on Veterans' Affairs.
Mr. DOMENICI. Mr. President, it is with great pleasure and honor that
I
[[Page S7966]]
rise today to introduce a bill to create a National Veterans Cemetery
in Albuquerque, NM.
The men and women who have served in the United States Armed Forces
have made immeasurable sacrifices to this great Nation. Veterans have
secured liberty for citizens of the United States since time and
immemorial. Their sacrifices and those of their families must not be
forgotten.
These veterans deserve to be buried in a National Cemetery with their
fellow comrades. However, the Santa Fe National Cemetery, which serves
the Northern two thirds of New Mexico, is rapidly approaching maximum
capacity.
Some years ago, the Senate passed my legislation to extend the useful
life of the Santa Fe National Cemetery by authorizing the use of flat
grave markers. However, that legislation was a temporary measure,
rather than a solution since the Cemetery will lack sufficient plot
space by 2008. The solution that I am seeking is to designate a new
National Cemetery in Albuquerque, NM.
I believe all New Mexicans are proud of the Santa Fe National
Cemetery. Since its humble beginnings, it has grown from 39/100 of an
acre to its current 77 acres.
The cemetery first opened in 1868 and was designated a National
Cemetery in April of 1875. Service men and women from all of our
Nation's wars hold an honored spot within its hallowed ground.
With that proud history in mind, we must find another suitable site
to serve as the last resting place for New Mexico's veterans.
I would like to thank Congresswoman Heather Wilson for bringing this
important issue to my attention, and for introducing companion
legislation earlier this year.
The need to begin planning soon cannot be overstated. Half of New
Mexico's 180,000 veterans live in the Albuquerque/Santa Fe area.
Interment rates continue to rise with the passing of our older veterans
and will peak in 2008.
Therefore, I am introducing legislation today to create a National
Veterans Cemetery in Albuquerque, NM.
The bill simply directs the Secretary of Veterans Affairs to
establish a National Cemetery in the Albuquerque metropolitan area and
to submit a report to Congress setting forth a schedule for
establishing the Cemetery.
In conclusion I would ask unanimous consent that the text of the bill
be printed in the Record.
There being no objection, the bill was ordered to be printed in the
Record, as follows:
S. 1207
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. ESTABLISHMENT OF NATIONAL CEMETERY.
(a) In General.--The Secretary of Veterans Affairs shall
establish, in accordance with chapter 24 of title 38, United
States Code, a national cemetery in the Albuquerque, New
Mexico, metropolitan area to serve the needs of veterans and
their families.
(b) Report.--As soon as practicable after the date of the
enactment of this Act, the Secretary shall submit to Congress
a report that sets forth a schedule for the establishment of
the national cemetery under subsection (a) and an estimate of
the costs associated with the establishment of the national
cemetery.
______
By Mr. GRAHAM (for himself, Mr. Grassley, Mr. Lieberman, Mr.
Durbin, Ms. Landrieu, Mrs. Clinton, and Mr. Schumer):
S. 1208. A bill to combat the trafficking, distribution, and abuse of
Ecstasy (and other club drugs) in the United States; to the Committee
on the Judiciary.
Mr. GRAHAM. Mr. President, I rise today, along with my colleagues,
Senators Grassley, Lieberman, Durbin, Landrieu, and Clinton, to
introduce the Ecstasy Prevention Act of 2001; legislation to combat the
recent rise in trafficking, distribution and violence associated with
MDMA, a club drug commonly known as Ecstasy. Ecstasy has become the
``feel good'' drug of choice among many of our young people, and drug
pushers are marketing it as a ``friendly'' drug to mostly teenagers and
young adults.
Last year I sponsored and Congress passed legislation which drew
attention to the dangers of Ecstasy and strengthened the penalties
attached to trafficking in Ecstasy and other ``club drugs.'' Since
then, Ecstasy use and trafficking continue to grow at epidemic
proportions, and there are many accounts of deaths and permanent damage
to the health of those who use Ecstasy. The U.S. Customs Service
continues to report large increases in Ecstasy seizures, over 9 million
pills were seized by Customs last year, a dramatic rise from the
400,000 seized in 1997. According to the United States Customs Service,
in Fiscal Year 2001, two individual seizures affected by Customs
Inspectors in Miami, FL totaled approximately 422,000 ecstasy tablets.
These two seizures alone exceeded the entire amount of ecstasy seized
by the Customs Service in all of Fiscal Year 1997. The Deputy Director
of Office of National Drug Control Policy, ONDCP, Dr. Donald Vereen,
Jr., M.D., M.P.H., recently said that ``Ecstasy is one of the most
problematic drugs that has emerged in recent years.'' The National Drug
Intelligence Center, in its most recent publication ``Threat Assessment
2001,'' has noted that ``no drug in the Other Dangerous Drugs Category
represents a more immediate threat than MDMA'' or Ecstasy.
The Office of National Drug Control Policy's Year 2000 Annual Report
on the National Drug Control Strategy clearly states that the use of
Ecstasy is on the rise in the United States, particularly among
teenagers and young professionals. My State of Florida has been
particularly hard hit by this plague, but so have the States of many of
my colleagues here. Ecstasy is customarily sold and consumed at
``raves,'' which are semi-clandestine, all-night parties and concerts.
Numerous data also reflect the increasing availability of ecstasy in
metropolitan centers and suburban communities. In the most recent
release of Pulse Check: Trends in Drug Abuse Mid-year 2000, which
featured MDMA and club drugs, it was reported that the sale and use of
club drugs have expanded from raves and nightclubs to high schools,
streets, neighborhoods and other open venues.
Not only has the use of Ecstasy exploded, more than doubling among
12th graders in the last two years, but it has also spread well beyond
its origin as a party drug for affluent white suburban teenagers to
virtually every ethnic and class group, and from big cities like New
York and Los Angeles to rural Vermont and South Dakota.
And now, this year, law enforcement officials say they are seeing
another worrisome development, increasingly violent turf wars among
Ecstasy dealers, and some of those dealers are our young people.
Homicides linked to Ecstasy dealing have occurred in recent months in
Norfolk, VA; Elgin, IL, near Chicago; and in Valley Stream, NY. Police
suspect Ecstasy in other murders in the suburbs, of Washington, DC, and
Los Angeles, and violence is being linked to Israeli drug dealers in
Los Angeles and to organized crime in New York City. Ecstasy is also
becoming widely available on the Internet. Last year, a man arrested in
Orlando, FL, had been selling Ecstasy to customers in New York.
The lucrative nature of Ecstasy encourages its importation.
Production costs are as low as two to twenty-five cents per dose while
retail prices in the U.S. range from twenty dollars to $45 per dose.
Manufactured mostly in Europe, in nations such as the Netherlands,
Belgium, and Spain where pill presses are not controlled as they are in
the U.S., ecstasy has erased all of the old routes law enforcement has
mapped out for the smuggling of traditional drugs. And now the trade is
being promoted by organized criminal elements, both from abroad and
here. Although Israeli and Russian groups dominate MDMA smuggling, the
involvement of domestic groups appears to be increasing. Criminal
groups based in Chicago, Phoenix, Texas, and Florida have reportedly
secured their own sources of supply in Europe.
Young Americans are being lulled into a belief that ecstasy, and
other designer drugs are ``safe'' ways to get high, escape reality, and
enhance intimacy in personal relationships. The drug traffickers make
their living off of perpetuating and exploiting this myth.
I want to be perfectly clear in stating that ecstasy is an extremely
dangerous drug. In my State alone, between July and December of last
year, there were 25 deaths in which MDMA or a variant
[[Page S7967]]
were listed as a cause of death, and there were another 25 deaths where
MDMA was present in the toxicology, although not actually listed as the
cause of death. This drug is a definite killer.
The ``Ecstasy Prevention Act of 2001'' renews and enhances our
commitment toward fighting the proliferation and trafficking of Ecstasy
and other club drugs. It builds on last year's Ecstasy Anti-
Proliferation Act of 2000 and provides legislation to assist the
Federal and local organizations that are fighting to stop this
potentially life-threatening drug. This legislation will allot funding
for programs that will educate law enforcement officials and young
people and will assist community-based anti-drug efforts. To that end,
this bill amends Section 506B(c) of title V of the Public Health
Service Act, by adding that priority of funding should be given to
communities that have taken measures to combat club drug trafficking
and use, to include passing ordinances and increasing law enforcement
on Ecstasy.
The bill also provides money for the National Institute on Drug Abuse
to conduct research and evaluate the effects that MDMA or Ecstasy has
on an individual's health. And, because there is a fear that the lack
of current drug tests ability to screen for Ecstasy may encourage
Ecstasy use over other drugs, the bill directs ONDCP to commission a
test for Ecstasy that meets the standards of and can be used in the
Federal Workplace.
Through this campaign, our hope is that Ecstasy will soon go the way
of crack, which saw a dramatic reduction in the quantities present on
our streets after information of its unpredictable impurities and side
effects were made known to a wide audience. By using this educational
effort we hope to avoid future deaths and ruined lives.
The Ecstasy Prevention Act of 2000 can only help in our fight against
drug abuse in the United States. Customs is working hard to stem the
flow of Ecstasy into our country. As legislators we have a
responsibility to stop the proliferation of this potentially life
threatening drug. The Ecstasy Prevention Act of 2001 will assist the
Federal and local agencies charged to fight drug abuse by raising the
public profile on the substance-abuse challenge posed by the increasing
availability and use of Ecstasy and by focusing on the serious danger
it presents to our youth.
We urge our colleagues in the Senate to join us in this important
effort by co-sponsoring this bill.
______
By Mr. Bingaman (for himself, Mr. Baucus, Mr. Daschle, Mr.
Conrad, Mr. Rockefeller, Mr. Breaux, Mr. Kerry, Mr. Torricelli,
Mrs. Lincoln, Mr. Jeffords, Mr. Bayh, Mr. Dayton, and Mr.
Lieberman):
S. 1209. A bill to amend the Trade Act of 1974 to consolidate and
improve the trade adjustment assistance programs, to provide community-
based economic development assistance for trade-affected communities,
and for other purposes; to the Committee on Finance.
Mr. BINGAMAN. Mr. President, I rise today to introduce the Trade
Adjustment Assistance for Workers, Farmers, Communities, and Firms Act
of 2001, and would like to add Senators Baucus, Daschle, Conrad,
Rockefeller, Kerry, Torricelli, Jeffords, Lincoln, Breaux, Bayh,
Dayton, and Lieberman as original co-sponsors.
This legislation represents the culmination of almost two years of
effort, including discussions with individuals who process or receive
trade adjustment assistance, conversations with labor and trade policy
experts, consultations with the Department of Labor, requests for
studies from the General Accounting Office, and dialogue between my
colleagues in the Senate. The legislation is extremely important, as it
directly addresses the question of how Congress will assist those
workers and communities negatively impacted by international trade. It
is also long overdue, as Congress--the Senate in particular--has
discussed reform of the trade adjustment assistance programs for a
number of years. The last revision of the trade adjustment assistance
programs occurred when NAFTA was passed, and we only added to the
programs at that time, we did not make them compatible in any tangible
way. I believe it is time to act, and I think we have a unique
opportunity to act in that there is interest both in Congress and the
Administration to improve the trade adjustment assistance programs in a
fundamental and a beneficial way.
Let me give some background on trade adjustment assistance, and why I
feel it is so important to address at this time.
In 1962, when the Trade Expansion Act was being considered in
Congress, the Kennedy Administration established a basic rule
concerning international trade as it applies to American workers. When
someone loses their job as a result of trade agreements entered into by
the U.S. government, we have an obligation to assist these Americans in
finding new employment. It is a very straightforward proposition
really. If you lose your job because of U.S. trade policy, the Federal
Government should help you in your effort to get a job in a competitive
industry at a wage equivalent to what you are making now. While I
believe the United States should be committed to expanding the
international trading system, I also believe we should help our workers
get back on their feet when they are harmed by trade agreements.
I find this proposition to be reasonable, appropriate, and fair. It
suggests that the U.S. government supports an open, multilateral
trading system, but recognizes that it is responsible for the negative
impacts this policy has on its citizens. It suggests that the U.S.
government believes that an open trading system provides long-term
advantages for the United States and its people, but the short-terms
costs must be addressed if the policy is to continue and the United
States is to remain competitive. It suggests that there is a collective
interest that must be pursued by the United States in the international
trading system, but that our individual and community interests must be
simultaneously protected for the greater good of our country.
This commitment to American workers has continued over the years--
through both Democratic and Republican administrations and Congresses--
and I am convinced the Trade Adjustment Assistance program should be
both solidified and expanded at this time. I say this for two reasons.
First, as I have stated above, because from where I stand American
workers and communities deserve some tangible help from the competitive
pressures of the international trading system. We cannot stand by and
pretend that there is not a need to assist workers and communities
adjust to the dramatic changes that are now occurring as a result of
globalization. Trade adjustment assistance will help do this.
Second, as a practical matter, passage of stronger trade adjustment
assistance legislation will allow us to intensively pursue
international trade negotiations and focus on important issues like
liberalization, transparency, access, inequality, and poverty in the
international economy. If we support programs like Trade Adjustment
Assistance--programs that empower American workers, that raise living
standards, and that advance the prospects of everyone in our country--
then we open the possibility for more comprehensive and beneficial
international trade agreements. We must understand that globalization
is inevitable, and over time will only move at an even more rapid pace.
The question for us in this chamber is not whether we can stop it--we
cannot--but how we can manage it to benefit the national interest of
the United States. Trade adjustment assistance programs for workers and
communities will help do this.
There is no denying that globalization is a double-edged sword. But
while there are obvious benefits that come from a more open and
interdependent trading system, we cannot ignore the problems that come
as a result. In my State of New Mexico we have seen a number of plant
closings and lay-offs, including some in my own home town of Silver
City. These people cannot simply go across the street and look for new
work. They are people who have been dedicated to their companies and
have played by the rules over the years. When I talk to these people,
they ask me: Where am I supposed to work now? Where do I find a job
with a salary that allows me to support a family, own a house, put food
on the table, and live a decent life?
[[Page S7968]]
Where are the benefits of free trade for me now that my company has
gone overseas?
These are hard questions, especially given their current situation.
But my answer is that they deserve an opportunity to get income support
and re-training to rebuild their lives. They deserve a program that
creates skills that are needed, that moves them into new jobs faster,
that provides opportunities for the future, that keeps families and
communities intact. They deserve the recognition that they are
important, and that through training they can continue to contribute to
the economic welfare of the United States.
Trade adjustment assistance offers the potential for this outcome.
Over the years it has consistently helped workers across the United
States deal with the transition that is an inevitable part of a
changing international economic system. It helps people that can work
and want to work to train for productive jobs that contribute to the
economic strength of their communities and our country. Although TAA
has not been without its flaws, it remains the only program we have
that allows workers and companies to adjust and remain competitive.
Without it, in my opinion, we are saying unequivocally that we don't
care what happens to you, that we bear no responsibility for the
position that you are in, that you are on your own. We can't do that.
We have made a promise to workers in every administration, both
Democrat and Republican, and we should continue to do so.
As we wrote this legislation, we kept a number of fundamental
objectives in mind:
First, we wanted to combine existing trade adjustment assistance
programs and harmonize their various requirements so they would provide
more effective and efficient results for individuals and communities.
In doing so, we wanted to provide allowances, training, job search,
relocation, and support service assistance to secondary workers and
workers affected by shifts in production. We also ensured that the
State-based delivery system created through the Workforce Investment
Act remained intact but tightened the program so response times to lay-
offs and trade adjustment assistance applications would quicker.
Second, we wanted to recognize the direct correlation between job
dislocation, job training, and economic development, especially in
communities that have been hit hard by unemployment. In the past, trade
adjustment assistance focused specifically on individual re-training,
but it did not address the possibility that unemployment might be so
high in a community that jobs were not available for an individual
after they had completed a training program. To rectify this problem,
we have created a community trade adjustment assistance program,
designed to provide strategic planning assistance and economic
development funding to those communities that need it the most. In
doing so, we have emphasized the responsibility of regional and local
agencies and organizations to create a community-based recovery plan
and activate a response designed to alleviate economic problems in
their region, and to establish stakeholder partnerships in the
community that enhance competitiveness through workforce development,
specific business needs, education reform, and economic development.
Third, we wanted to encourage greater cooperation between Federal,
regional, and local agencies that deal with individuals receiving trade
adjustment assistance. At present, individuals that are receiving trade
adjustment assistance obtain counseling from one-stop shops in their
region, but typically this is limited to information related to
allowances and training. Not available is the other information
concerning funds available through other Federal departments and
agencies, such as health care for individuals and their families. To
prevent the creation of duplicative programs and to use the funds that
are currently available, we have asked that an inter-agency working
group on trade adjustment assistance be created and that a inter-agency
database on Federal, State, and local resources available to TAA
recipients be established.
Fourth, we wanted to establish accountability in the trade adjustment
assistance program. In the past, data concerning trade adjustment
assistance has been collected, but not in a uniform fashion across all
States and regions. The Department of Labor and the General Accounting
Office have done their best to obtain data that allow us to evaluate
programs and measure outcomes, and we have used this data in writing
this bill. In the future, however, we need to ensure that Congress has
the information needed that will allow us to make targeted reforms.
Finally, we wanted to help family farmers. At present, trade
adjustment assistance is available for employees of agricultural firms,
the reason being that firms have individuals that can become
unemployed. Family farmers, however, are not in this position. For
them, there is no way to become unemployed, and therefore, no way for
them to become eligible for trade adjustment assistance.
This legislation improves upon the current system in a number of
ways. As I mentioned above, for the first time Congress will establish
a two-tier system for trade adjustment assistance, recognizing that
trade can adversely affect both individuals and communities.
For individuals, the legislation: harmonizes TAA and NAFTA/TAA across
the board as it relates to eligibility requirements, certification time
periods, and training enrollment discrepancies, making it one coherent,
comprehensive program; extends TAA benefits to all secondary workers
and all workers affected by shifts in production; increases TAA
benefits so allowances and training are both available for a 78 week
period; provides relocation and job search allowances to TAA
recipients; provides support services for individuals, including child-
care and dependent-care; increases the time frame available for breaks
in training to 30 days; allows individuals who return to work to
receive training funds for up to 26 weeks; entitles individual
certified under trade adjustment assistance program to training, and
caps total training program funding at $300m per year; establishes
sliding scale wage insurance program at the Department of Labor;
requires detailed data on program performance by States and Department
of Labor, plus regular Department of Labor report on efficacy of
program to Congress; establishes inter-agency group to coordinate
Federal assistance to individuals and communities; allows individual
eligible for trade adjustment assistance program a tax credit of 50% on
amount paid for continuation of health care coverage premiums; requires
the General Accounting Office to conduct a study of all assistance
available from Federal Government for workers facing job loss and
economic distress; requires States to conduct a study of all assistance
available from Federal Government for workers facing job loss and
economic distress; provides States with grants not to exceed $50,000 to
conduct such study; requires General Accounting Office and States to
submit reports to Senate Finance Committee and House Ways and Means
Committee within one year of enactment of this Act; establishes that
the Senate Finance Committee and the House Ways and Means Committee can
by resolution direct the Secretary to initiate a certification process
covering any group of workers.
For communities, the legislation: establishes Office of Community
Economic Adjustment (OCEA) at Commerce; establishes inter-agency group
to coordinate Federal assistance to communities; establishes community
economic adjustment advisors to provide technical assistance to
communities and act as liaison between community and Federal government
concerning strategic planning and funding; provides funding for
strategic planning; provides funding for community economic adjustment
efforts; responds to the criticism contained in several reports and
creates a series of performance benchmarks and reporting requirements,
all of which will allow us to gauge the effectiveness and efficiency of
the program.
For companies, the legislation: re-authorizes TAA for firms program.
For Farmers, Ranchers, and Fishermen, the legislation: establishes
special provisions that allow TAA to cover family farmers, ranchers,
and fishermen.
[[Page S7969]]
Let me conclude by saying that I consider the Trade Adjustment
Assistance program to be a commitment between our government and the
American people. It is the only program designed to help American
workers cope with the changes that occur as a result of international
trade. Current legislation expires on September 30th of this year, and
it is time to do something more than a simple reauthorization. I ask my
colleagues to support this bill.
____________________