Plans. Quite the opposite. Companies have called off inversions and even brought back operations to this country and they are citing our tax reform as a main reason for doing it. So why would mr. Biden want to undo that . Even more curious is that mr. Bidens own talking points suggest that he supports a number of our tax reform policies in that 2017 bill. We have kimberly clausey who reportedly advised mr. Biden on tax policy have said the tax cuts and jobs act, quote, should be commended for providing some limits on tax avoidance through the guilty and the beat, end of quote. Guilty and beat are those acronyms that i referred to. Whats more ms. Clausey estimated the new rules under the 2016 tax bill will result in a 20 decrease in shifting profits overseas. Thats consistent with the joint committee on taxations Macro Economic estimate in 2017 that found tax reform would reduce Profit Shifting and increase the u. S. Tax base. Nevertheless, however, mr. Biden wants to double down on increasing taxes on u. S. Businesses and, in fact, undo the progress that weve seen since tax reform in 2017. In addition to higher taxes on domestic earning, he also wants to increase the rate on u. S. Companies foreign earnings to 21 . Thats almost double the 12. 5 rate that the oecd is targeting for its global minimum tax. I guess the former Vice President wants to ensure that no country can top the United States when it comes to the highest tax rates possible, and thats not all. Mr. Biden proposes an additional 10 penalty on goods and services imported by u. S. Companies from foreign affiliates. Now even the Washington PostEditorial Board noted earlier this month the Vice President bidens policy simply ignores the reality of the Global Supply chains. Do we, in fact, really want to encourage Foreign Countries to tax goods and services imported from the United States . That could be a slippery slope. The truth is mr. Biden is trying to fix problems from the last administration. Republicans already met that challenge and tax reform of 2017 is working. Data from the bureau of Economic Analysis clearly shows that tax reform stemmed the flood of offshoring while encouraging u. S. Companies to invest right here in the United States. In fact, among the u. S. Multinational employment Investment Research and production in the United States has increased at a faster rate in 2018 than the average rate over the past 20 years. Faster than the growth rate of u. S. Multinational companies that are abroad. Of course, theres more work to be done, and tax reform made this country a more attractive place for businesses to headquarter, invest, and create. Now, if the former Vice President succeeds in his plans, it wont just be our businesses that will bear the brunt. The Point Committee on taxation and Congressional Budget Office have both concluded that the 25 of the Corporate Tax is borne by workers. So workers will be hurt. They will also feel then the burden of the biden plan through fewer jobs, through reduced wages, and through less benefits. Above all, the biden tax plan ignores the reality of today and thats what the tax bill of 2017 was supposed to accomplish, bring our tax laws into the modern world of business, undoing the progress that weve made through tax reform, especially now, is certainly not ra prescription not a prescription for our economic recovery and growth. Were trying to see our way out of the global pandemic. Another reason for not trying Something Different than what than what we have going right now. Whats more, the Vice President s plan will do nothing to speed the progress that we made reducing unemployment since the height of that pandemic. Instead, it will do just the opposite, work against it. The biden tax increases wouldnt be good policy in the best of conditions, but theres certainly bad policy right now because of the Economic Hardship because of the virus pandemic. If mr. Biden really wants to keep living in the obama era, he should recall president obamas sound at vice on tax policy during a crisis, the financial crisis of 2009 and 2010 when president obama said this, and i quote, the last thing you want to do is raise taxes in the middle of a recession. End of quote. Thats something we should all be able to agree upon. I yield the floor. Mr. Cotton madam president. The presiding officer the senator from arkansas. Mr. Cotton we are facing momentous issues in the senate and in washington and in our nation. Today were debating a spending bill to keep the government funded past the end of this month. There are ongoing negotiations to help provide additional relief to those most affected by the coronavirus. With the sad news of the passing of Ruth Bader Ginsburg theres now a Supreme Court vacancy as well. As momentous as these issues are, with we ought not miss whats happening on the streets of america though. As too many in washington missed for years as americans were dying by the thousands as a result of the Opioid Epidemic that hit this country from prescription pills to heroin to synthetic opioids like fentanyl. Now in recent years washingtons gotten the news and weve taken action to try to stem the tide of drug overdoses around our country. But the fight continues. So i want to call the senate and the nations attention to a new threat, isotonatasiing is harder to pronounce than fentanyl. But it is it equally deadly. It will kill you in a heartbeat and it also comes from china. Reports of iso, as this hard to pronounce drug is often called on the street, are still scattered. A shipment was seized in canada early last year. Now its been popping up in europe in countries as farflung as belgium, germany, lat if lata and the united kingdom. It has turned up in america as well. It turns up in pill and powder form and escapes detection too often. Once its here it is cut with other drugs, like heroin and cocaine to make it more powerful. An unsuspected user can take a counterfeit prescription pill and be dead within minutes. Iso is like fentanyl with that regard. Iso is confirmed to have killed 18 americans in four different states and has been encountered in at least 48 incidents across the United States. However its likely killed many more. We dont know for sure because tests for iso still are not widely available given its novelty. And Overdose Deaths due to a cocktail of iso mixed with heroin, cocaine or other drugs may be contracted to only the known substance. What we do know is that is sorch the latest weapon of chinese drug dealers in their opium war. First they have designer fentanyl which continues to kill americans by the thousands. However, weve taken strong action against fentanyl. Last year we passed my legislation, the fentanyl sanction act and the president equally importantly pressured chinas leaders to crack down on underground drug labs in their own country. We sent nine fentanyl smugglers to prison. These efforts have made a difference, but the fight is not over. Chinas drug dealers have developed a new poison to send to america. Iso has no recognized medical or industrial use. It is nothing more and nothing less than a way to profit off of addiction and death. These chinese drug dealers want iso to be the new fentanyl. So we have to take strong action to make sure they fail before more americans are killed. The d. E. A. Has already taken swift action by classifying iso as a scheduled one control substance, its most restrictive classification. This is only ra temporary only a temporary measure. Congress should act to ensure that iso stays on that list for good. Thats why im introducing legislation to permanently classify iso as a schedule one controlled substance, this will ensure that iso receives the strictist regulations under our drug laws and it will help our brave Drug Enforcement agents keep this deadly drug off of our streets. I call upon the leaders of the Chinese Communist party to crack down on the production of iso in the chinese mainland. If the leaders of the party wish to reduce tensions, if they wish to improve relations, they ought not to allow their own criminals to manufacture drugs with no legitimate purpose specifically designed for smuggling into america to poison our citizens. I urge my colleagues an the administration to join in this effort to stop i. S. O. Before it spreads even further. This drug has already killed too many of our fellow citizens. We need to stop it before it kills even more. Madam president , i yield the floor. A senator madam president . The presiding officer the senator from new jersey. Mr. Menendez madam president , our nation has suffered an historic loss in the passing of legal giant justice Ruth Bader Ginsburg, and i fear the rush to replace her with just 44 days left before the next president ial election will have grave consequences for the lives of millions of americans. As tempting as it is, im not here today to talk about the stunning hypocrisy of my republican colleagues who once opposed filling any Supreme Court vacancy during a president ial election year, now changing the reasons for doing so like a willow in the wind. Though, make no mistake, their willingness to abandon their word in the naked pursuit of power and deny the American People a voice in this process is truly stunning. Today i want to talk about the consequences of their hypocrisy not for our process here in the senate but, rather, for the lives and livelihoods of millions of families across this nation. Everything Americans Care about and depend on is on the line, starting first and foremost with their health care. President trump has already declared that whoever his nominee is, that his nominee to the court will, quote, vote to terminate terminate the Affordable Care act and reverse roe v. Wade. The Trump Administration is closer than ever to tearing Health Care Away from millions of people by overturning the law that gave it to them in the first place. And its especially outrageous to see the administration threaten the health care of millions of americans at this perilous moment in our history with nothing, by the way, to replace it. Since the passage of the Affordable Care act, they have said they had a better plan. Well, now 11 years later or so maybe almost 12 years we have yet to see what that plan is. Were in the midst of a deadly onceinacentury pandemic. A staggering 200,000 americans fathers and mothers, sisters and brothers, dear friends and beloved grandparents are gone forever. Meanwhile, millions of people nationwide are infected with the coronavirus. And to this day, many survivors of covid19 are grappling with Lasting Health care challenges, from chronic shortness of breath to lifelong scar tissue in their lungs. We are still learning about the longterm Health Impacts of contracting covid19. But heres one thing we do know every single one of these survivors now has a preexisting condition that makes them vulnerable to Insurance Company discrimination without the protections guaranteed by the Affordable Care act. Thats in addition to the estimated 135 million americans who already live with common preexisting conditions like chronic asthma, diabetes, and high blood pressure, to mention a few. Remember what it was like before the Affordable Care act . A health Insurance Company could refuse to cover you or provide your care or even kick you off your plan due to your medical history. A child born at birth with a birth defect couldnt get Health Insurance. The husband who had a heart attack couldnt get Health Insurance. At woman with Cervical Cancer couldnt get Health Insurance afterwards. A preexisting condition. We dont want to go back to those days, madam president. But thats exactly what the Trump Administration will take us, should they prevail at the Supreme Court, as this case is pending before the Supreme Court. Now, despite what they say, the republican mission has been clear for a decade to kill the Affordable Care act. To strip away health care for millions of americans, all the while lying about how they will protect individuals with preexisting conditions. Its shameful. Just as dangerous as the prospect of a Supreme Court that will overturn roe v. Wade and roll back the reproductive rights of women. Thats whats at stake with this Supreme Court seat, the basic principle that women have a right to make their own private medical decisions. The American People overwhelmingly believe that women not the government should be allowed to decide when they have children. And theres no question that the right to choose is inseparable from the past half a century of progress achieved for womens equality in the United States. Its that progress that justice Ruth Bader Ginsburg devoted her entire lifes work to advancing, the right to pursue their destinies with full equality under the law. And its not Just Health Care thats on the line. Its our voting rights, our civil rights, workers rights, immigrant rights, lgbtq rights as well. And more than that, its the right of the American People to see their elected representatives enact the kind of policies they support, like bold action on climate change, without corporatebacked challenges at the Supreme Court undoing their wishes. Madam president , a Supreme Court nominee has never been confirmed this close to a president ial election. Americans are already voting as we speak. Should my colleagues in the majority abandon all their prior commitments and deny the American People the opportunity to make their voice heard, i fear we could do lasting damage to the legitimacy of the supreme