Prohibited by the u. S. House of representatives. ] will be er the house in order. The prayer will be offered by our chaplain, father conroy. Pray. In conroy let us god of the ages, we give you hanks for giving us another day. We continue to ask you to be peoples re in the house. Olitical energy is high, yet, we ask that you bless the members with wisdom and as they continue toward the end of the first session. Work to be completed result in blessings for our the funding of the government for the next year. Send a healing pirit upon this assembly, upon our nation. Much harsh language and have been heard in the chamber. Ambassadors of peace and reconciliation so that hope inicans might have a united future. May all that is done be for your honor and glory. Amen. Speaker pursuant to Section House resolution 758, the days of the last proceedings is approved. The pledge of allegiance will be ed by the gentlewoman from california, mrs. Torres. Mrs. Torres please join after me. I pledge allegiance to the flag f the United States of america and to the republic for which it stands, one nation under god, indivisible, with liberty and justice for all. The speaker pro tempore for what purpose does the seekewoman from california recognition . Mrs. Torres mr. Speaker, i a privileged sk report from the committee on rules for filing under the rule. The speaker pro tempore the clerk will report the title. The clerk report to accompany 772, resolution providing for consideration of 5377, to amend the Internal Revenue code of 1986 to odify the limitation on deduction of state and local taxes and for other purposes. The speaker pro tempore referred to the house calendar and ordered printed. For what purpose does the gentleman from new york seek recognition . Mr. Jeffries mr. Speaker, by the Democratic Caucus, i ask for a privileged resolution and ask for its immediate consideration. The peaker pro tempore clerk will report the resolution. The clerk House Resolution 773, resolved, that the following members be mr. Jeffries mr. Speaker, i ask that the namesnt be considered as read and printed in the record. The speaker pro tempore without the resolution is agreed to and the motion to econsider is laid upon the table. The chair lays before the house a communication. The honorable the speaker, house of representatives, madam, i write to notify you in the house of of the tatives initiation by the committee on oversight and reform of judicial to house s pursuant resolution 497 and House Resolution 430, the committee initiated the following civil action. Ommittee on oversight and reform, u. S. House of representatives vs. Barr filed the e u. S. Court for district of columbia on november 26, 2019. Sincerely, carolyn b. Maloney, chairwoman. The speaker pro tempore the a ir lays before the house message. The clerk to the congress of 202dited states, section of the National Emergencies act provides for the automatic a national of emergency unless within 90 days before the anniversary date of president tion the publishes in the federal register and transmits to the to the transmits congress to notify that the mergency continues beyond the anniversary date. In accordance with this provision, i have send to the enclosed gister the notice stating that the National Emergency declared in executive december 20, 2017, is to continue in effect 2019. December 20, the prevalence and severity of human rights abuse and their ion that have source in whole or in substantial part outside the continue to hreaten the stability of international and economic systems. Have rights corruption devastating impacts on democratic weaken institutions, degrade the rule perpetuate violent conflicts, undermine economic pose s, and continue to unusual and extraordinary threat to the national security, foreign policy, and economy of states. Ed therefore, i have determined that it is necessary to continue the National Emergency declared executive order 13818 with respect to serious human rights and corruption. Signed, donald j. Trump, the white house, december 18, 2019. He speaker pro tempore referred to the committee on Foreign Affairs and ordered printed. The chair lays before the house bill. Llowing enrolled 150, an act to modernize federal grant eporting and for other purposes. The speaker pro tempore for what purpose does the gentlewoman from california seek recognition . By torres mr. Speaker, the direction of the committee on rules, i call up house for its n 772 and ask immediate consideration. The speaker pro tempore the clerk will report the resolution. Calendar number 64, House Resolution 772, resolved, that upon adoption of this resolution it shall be in order to consider in the house the bill h. R. 5377, to amend the Internal Revenue code of 1986 to modify the limitation on deduction of state and local taxes, and for other purposes. All points of order against consideration of the bill are waived. The amendment in the nature of a substitute recommended by the committee on ways and means now printed in the bill shall be considered as adopted. The bill, as amended, shall be considered as read. All points of order against provisions in the bill, as amended, are waived. The previous question shall be considered as ordered on the bill, as amended, and on any further amendment thereto, to final passage without intervening motion except, one, one hour of debate equally divided and controlled by the chair and ranking minority member of the committee on ways and means, and two, one motion to recommit with or without instructions. The speaker pro tempore the gentlewoman from california is recognized for one hour. Mrs. Torres mr. Speaker, for the purposes of debate only, i minutes customary 30 to the gentleman from oklahoma, pending which i yield myself such time as i may consume. Of this nsideration resolution all time yielded is only. E purposes of debate i ask unanimous consent that all members may have five legislative days to revise and. Xtend their remarks the speaker pro tempore without objection. Mrs. Torres mr. Speaker, on wednesday, the rules committee met and reported a rule, house 772, providing for 5377, theion for h. R. Restoring tax fairness for states and localities act, under closed rule. The rule provides one hour of and e equally divided controlled by the chair and ranking minority member of the means. Ee on ways and r. Speaker, salt has been in law since the 16th amendment was minor in 1913 with few adjustments. That is until 2017 when passed the tax scam law. 2017, the republicans gave way almost 2 trillion in tax cuts to corporations and the wealthy. They paid for this tax scam on hardworking American Families. Familiesn middleclass saw their tax increase. Deducted e american 12,500 in state and local axes, or salt, from their federal taxes before 2017. However, the republican tax bill capped salt deductions at 10,000. Fully covering what the average american educts in state and local taxes. This cap means that americans twice on the es same dollar earned. Based on the is rinciple of federalism and acknowledges the federal government should not do everything. Tate and local taxes provide funds for Critical Infrastructure and services, quality schools for our kids, fixing our roads, law upporting our local enforcement. Local governments know how to eet the unique needs of their communities and the implementation of a salt threatens the ability of our local governments o provide these critical services. The salt deduction is not a issue. Tic or republican taxpayers across the country in both red and blue states benefit from the deduction. Iowa, ern states like isconsin are known for nair local tax contributions. Wisconsin ranks among the top ive states in the country higher than california for the average proportion of a that goes ncome tax toward state and local taxes. Whether from california, wisconsin, or new jersey, getting rid of the salt cap will the it americans across country. Mr. Speaker, that is why i am h. R. 5377, the estoring tax fairness for states and localities act. This legislation will raise the 2019 to 20,000 for married couples. Bill, he republican tax the salt cap is set at 10,000 household. Regardless if that household consists of an individual or two people filing jointly. Mr. Speaker, i dont think taxpayers should be punished for being married. This legislation will completely salt cap for 2020 and ensuring that americans are not taxed doubled on their hardearned money. In h. R. 5377 are investments in our teachers and officers. Cement i have heard from Southern California teachers who are to ing two or three jobs make ends meet, but they still buy supplies for their notebooks, chalk, pencils, whatever they need. Across the country, teachers report buying School Supplies their students with their own money, spending almost 500 average. Currently, the tax credit for utofpocket expenses for educators is 250. This legislation will double the tax credit to 500, matching actually spent, what teachers spend for their students. New tax reates a deduction for Law Enforcement fficers, firefighters, paramedics and e. M. T. Related to expenses for uniforms and for for professional development training. Dispatcher, er 911 i can testify to the importance of having welltrained First Responders. Mr. Speaker, h. R. 5377 is about for ring fair tax policies the middle class that have been suffering under the republican bill, and i am proud to stand here in support of this legislation. Reserve the i balance of my time. The speaker pro tempore the gentlewoman from california reserves. Oklahoma, mr. From cole, is recognized. Mr. Cole thank you, mr. Speaker. Friend, o thank my good the gentlelady from california, mrs. Torres, and i yield myself such time as i may consume. The speaker pro tempore the gentleman is recognized. Mr. Cole mr. Speaker, this is debate in what has turned out to be a pretty eventful week, and is a misguided tax bill. Cap on remove the deduction for state and local taxes and roperty income taxes but this bill pays or the temporary tax break for few, increasing the top tax rate. The permanent tax rate is not limited to individuals but applies to Small Businesses as well. Years ago, Congress Passed and President Trump signed into and jobs act. Ts this monumental legislation not Corporate Tax he code to make American Business more competitive and simplified tax code, but it also ensured that the vast are ity of americans getting to keep more of their hardearned money than they did ago. Ears between lower tax rates, the expanded standard deduction, the changes toredit, and the alternative minimum tax, the benefits of the tax cuts and jobs act reach far and wide nation, but today, the majority is seeking to undo some of that progress and push a temporary tax break that will only benefit a few wealthy individual in a few states. And local Tax Deduction, or salt deduction, as primarily benefits only a select group of wealthy ls, generally people in the top 20 of income and a few high tax states. Who own expensive homes. This would allow individuals to temporarily claim a limited salt defunks for limited years of 2020 and 2021. Mr. Speaker, the benefits of this bill will overwhelmingly go to those already wealthy. According to the septre on budget and policy priorities, the top 1 of households would receive 56 of the been fit of repealing the salt deduction cap. Let me repeat that, the top 1 get 56 of the benefits of refeeling the salt deduction cap. The top 5 of households will receive over 80 of the benefit. Let me repeat that. The top 5 of income earners in the country are going to get 80 of the benefit of this bill. Amazing. The bottom 80 of all households would receive precisely 4 of the benefit. Amazing. Whats worse, the tax cut and jobs act that we have already acted to offset the reduced salt deduction by doubling the standard deduction. The tax cuts and jobs act we doubled that standard deduction for 12,000 to 24,000 for married couples. Which offset an increase resulting from the lower salt deduction cap for the vast majority of taxpayers. Before tcja, 30 of all taxpayers itemized deductions and could potentially benefit from a salt deduction. Today just under 90 of all taxpayers take the standard deduction. This mass made tax filing significantly easier and more importantly for our purposes, has meant that the vast majority of taxpayers who could potentially have benefited from a salt deduction already benefiting from the increased standard deduction. In the tax cuts and job act, the drafters of the bill made sure that the benefits were spread across all taxpayers. Between doubling the standard deduction, doubling the child tax credit, and making it partially refundable and simply filing the tax code is hardly a taxpayer in america who did not see some benefit from the bill. Here, unlike the tax cuts and jobs act, the benefits of h. R. 5377 will only go to a select group of people in a few key states and it will overwhelmingly go to people that are already wealthy. Already wealthy. Though the majority likes to claim that republicans only want to cut taxes for the rich, its ironic that the majority is now pushing a special tax break that literally only benefits the rich. But the bill is worse than that, mr. Speaker. To pay for this shortterm tax break for a few, the bill also increases the top marginal tax rate for all taxpayers on a permanent basis. Thats correct. The bill imposes a permanent tax hike op all americans to give a shortterm tax break for wealthy few. That type of tax change simply doesnt make any sense, mr. Speaker. The tax code does need further reforms, no doubt about t those reforms should be those that increase the competitiveness of American Business, simplify the tax code further to make it more comprehensive comprehensible to taxpayers. Giving a few select me in a few states a shortterm and complicated tax break simply doesnt meet these goals. With that, mr. Speaker, i urge opposition to the rule and i reserve the balance of my time. The speaker pro tempore the gentleman from oklahoma reserves. The gentlewoman from california, mrs. Torres, is recognized. Mrs. Torres mr. Speaker, School Districts across america are struggling to recruit and hire teachers. In the Fourth District of oklahoma, for example, there are 8,680 teachers, that currently receive the education expense deduction. This legislation doubles the above the line deduction for educators outofpocket expenses to 500. Mr. Speaker, i can imagine that these teachers would greatly appreciate being able to claim up to 500 out of pocket for the School Supplies that they buy for their students. I want to tell the story from bra, debra is a teacher in oklahoma. And she has been a faithful Public Servant for 15 years. She teaches gifted students. And she says, i literally had to choose whether to purchase items for my classroom and students or pay my bills. Honestly the bills get put on the back burner. These are the type of Public Servants that this bill is tasked to support to ensure that they are not having to choose between paying their bills or buying supplies for their students. Mr. Speaker, i yield three minutes to the gentleman from new jersey, mr. Pascrell. The speaker pro tempore the gentleman from new jersey is recognized for three minutes. Mr. Pascrell thank you. Thank you, mr. Speaker. I rise in strong support of the rule reported by the committee on rules providing for the consideration of h. R. 5377. Restoring tax fairness for states and localities act. I was an original cosponsor of this legislation. Last congress the middle class was targeted by the former house majority. The tax scam law 2017 remains one of the most destructive bills we have ever seen here because it specifically went after the middle class. The principal way it did this was by tapping the state and local tax, or salt deduction, one of the oldest deductions on the books. It existed before the tax code. Nd it was a reason for it. This unfair cap hit new jersey like an anville dropped anvil dropped from five stories up. The average value of all new ersey families deductions was 19,162 in 2017. That figure double the 10,000 cap. This is not just about new jersey. The salt deduction directly benefited more than 46. 5 million households which represents over 100 million americans. Almost 40 of taxpayers earning between 50,000 and 75,000 claim the salt deduction. Over 70 of taxpayers making 100,000 to 200,000 used it. Imagine that. Thats spread over millions of households from coast to coast. These are families in new jersey, illinois, new york, minnesota, kentucky, texas, not all blue states. Thats where you made your mistake. You triled to nail us and got everybody else you tried to nail us and you got everybody else. Paving and paying through the nose to find a tax cut which you know went to big business and executives which didnt invest in the government, it didnt invest in this government bill. Didnt invest in industry, invested in the pockets of shareholders. We know, look at the data. Nd when i hold this up at my meetings, your home is worth less than it should be. Thats happened all over the country. Thats what its done. Get rid of all the deductions. See what will happen to charity donations. Like some bad faith critics claim in 2017 the average salt deduction exceeded 10,000. In 25 states and the district of columbia. Mr. Torres i grant an additional 30 seconds to the gentleman. The speaker pro tempore the gentleman is recognized for an additional 30 seconds. Mr. Pascrell at least 10 are socalled red states the average deduction exceeded 9,000, including South Carolina, idaho, arkansas, and west virginia. Salt benefits flow to all communities like my hometown in paterson. Salt relief empowers communities to make investments and broadly shared services. I want to emphasize this package is fully paid for. Dont give me this malarkey about youre concerned about the poor people all of a sudden. Its like the sun coming out in the morning. All of a sudden. And we are only concerned, we are concerned about the rich