Protection program and businesses of all sizes have started to use the tax tools that we provided for their liquidity. But in that time the critics have also done what they do best. They criticize. The need came has seized on an opportunity to perpetuate every negative story that critics can manufacture. You can imagine my surprise when democrats criticized the net operating loss carryback provisions in the cares act. Because oddly democrats previously supported the last three bills where we expanded the net operating loss carrybacks in 2002, 2005, and even in 2009 with all democrat rule. So i dont recall in any of those instances any partisan attacks from democrats about this previously bipartisan, antirecessionary policy tools. So why now . Sadly, that irresponsibility has led our democratic colleagues in the house to pass legislation that would take back important tax tools that we have provided in the cares act to the tune of 254 billion, and thats a tax increase on the american businesses and more taxes, less employers or less employees. Its hard to understand how the House Democrats think that this policy makes any sense. Imposing tax increases when you have a downturn. Ism posing a quarter of a trillion dollars imposing a quarter of a trillion dollars retroactively on businesses in need of cash to restart their operations as states begin to lift shutdown orders is a recipe for further disaster as opposed to the disaster were already in. It makes one think that House Democrats dont want an economic recovery, at least until they can defeat President Trump. Ism posing such a tax imposing such a tax increase when the country is facing unemployment levels not seen since the Great Depression fails the commonsense test. Its even more disturbing to the extent that the House Democrats proposal targets Small Businesses and other pas passthrough entities. Arent these losses just as real as larger corporations and their need for liquidity possibly even greater . According to the tax foundation, more than 90 of american businesses in recent years operate as passthrough entities. Passthrough businesses include some of those hardest hit by this pandemic were in. Farmers, restaurants, manufacturers, retailers, health care providers. And they employ over half of americas workers. And yet the democrats want to take them on. Its critical that these businesses also survive this pandemic to ensure that americans have jobs to return to as it becomes safe to go back to work. Ive heard some critics even suggest that allowing Small Businesses and passthroughs to use their net operating losses is kind of a tax gimmick or loophole. Apparently they dont understand that these are real economic losses that businesses incur because there isnt enough income to cover payroll, rent, utilities, and other fixed expenses. Now the whole goal of the cares act is to help businesses tax paid as taxes in private years when times were very good so that they can survive through this current crisis. When we drafted this cares act, we didnt pick winners and losers and government shouldnt pick winners and losers. The tools generally apply to all types and sizes of businesses, from farmers and sole proprietiorships to partnerships to l. L. C. s, and S Corporations and to the large corporations. They apply to all industries since every sector is bearing the brunt of stayathome and shutdown orders across our nation. Most important, we didnt try to decide which jobs were more worthy than saving than other types of jobs. Our goal was to help preserve as many jobs as possible regardless of whatever business they were in. Those objectives were the right ones. This partisan tax increase also flies in the face of antirecessionary fiscal policy 101. Would you find me a credible economist who says that we should raise taxes in a normal recession . Its just common sense not to. In normal business cycles, downturn tax increases hurt rather than help recovery. Why double down now as the house is doing in the greatest economic contraption in modern history. The House Democrats have reverted to partisan politics as usual in the middle of the worst pandemic in more than 100 years and the worst economic crisis in nearly that long. Maybe they should think about former president obamas support for this kind of antirecessionary fiscal policy back in 2009 when what former president obama said then should apply now. Dont raise taxes in a recession. Nevertheless, im hopeful that we can maintain the bipartisan spirit of the cares act in the United States senate as we chart the next steps to reopen the economy and get americans back to work. While some businesses will feel the impact of this pandemic more than others, none of these businesses are doing well. All they all deserve as many tools as we can provide to weather this storm. Whats more, employers across the country who have been relying on the cares act shouldnt be deterred by the misguided tax hike proposed by the House Democrats. That messaging bill that the house just passed cant be allowed to undermine access to capital needed to reopen their businesses, bring back employees, and win back the customers that made them successful before the pandemic attack. And to the democratic critics, i say this. Lets put away the partisan attacks. Lets put away the political pandering. Lets keep working for the good of the country so our families businesses and economy really can come out of these tough times on a strong footing and with a best shot at a rapid recovery. I yield the floor. A senator mr. President . The presiding officer the senator from iowa. Ms. Ernst mr. President , i ask unanimous consent to use my military rucksack in my speech. The presiding officer without objection. Ms. Ernst thank you, mr. President. Mr. President , on monday we honor the fallen on memorial day. While we traditionally spend this day of remembrance with our family and friends, things look look a little bit different this year. Even though we wont have the same services and ceremonies that we typically take part in, it does not make this day any less important. Just like every year, this memorial day, lets commemorate the Service Members and families who have sacrificed in defense of our freedom. The freedoms we cherish but are so often taken for granted did not come without a price. For generations american patriots have secured our blessings of liberty by willingly laying down their lives in defense of our great nation. Every fallen soldier leaves behind a grieving parent, child, sibling, spouse, or friend. These family members and friends never forget that knock at the door, the sound of taps, the loud thunder of the 21 gun salute or the touch of a folded flag once laid on a comes cet. As a casket. Ai know that the men and women n uniform who served bravely alongside the fallen never forget either. I think of iowans like iraq war veteran Richard Myles whose picture i proudly display on my desk. Iowa Army National guardsman brent maher, james carney whose family are dear friends, just 22 years old, killed in afghanistan. Army Sergeant James jamie scalberg, jr. , died in combat in afghanistan at just 25 years old leaving behind his beautiful son who was not even a year old when he lost his father. Sergeant joseph millage was killed when a roadside bomb exploded near his unit as it searched for weapons in baghdad and he was just 23. It was the knock that i gave on his mothers door to tell her that her son would never be coming back home. Imhandz Sergeant Major marilyn gabber, the first woman in the iowa Army National guard to be promoted to the rank of command Sergeant Major. Killed in iraq in a blackhawk helicopter crash. The stories and many, many more of these men and women of iowa are heartbreaking and heroic, and the very reason for a memorial day. For 23 years i served alongside the best of our nation, women and men who risked absolutely everything to preserve our great freedoms. And one of the many ways i pay tribute is through a ruck march. Every couple of months, that is until covid19, i would gather a group of people to go on a ruck march. I grab my rucksack filled with nearly 35 pounds of weight, i march down around the Washington Monument and back. These marches offer a time for us to remember and reflect on the service and sacrifice of those in our armed services. A couple of years ago i went on the baton memorial death march in white sand, new mexico. This is 26 miles. Its a marathon in the desert with a 46pound rucksack, not my typical 35 pounds. And, folks, let me tell you it was exhausting. My feet were blistered. My legs were swollen and sore and my back ached for days after. There were times during that march that i thought i couldnt keep walking and i was probably dehydrated and just simply wanted to quit. But every minute and every mile was worth it because we were honoring the lives of the fallen, those that were on that baton death march, and others who had sacrificed family, comfort, health, and in so many cases their lives. The baton march really put the meaning behind memorial day into focus. Now, while this weekend is a time to reflect on sacrifice and the lives lost, this entire month is military appreciation month. So i want to take just a minute to commend our Service Members. During this pandemic, our men and women in uniform have fought tirelessly against this invisible enemy, and they have been doing an outstanding job. For instance, our troops have stepped up to care for patients in hospitals and created deployable medical units such as the air force expeditionary medical system, Army Combat Support Hospitals and field hospitals, and Navy Expeditionary medical facilities. Members of our u. S. Air force have transported critical supplies and heroes who are near and deer my heart dear to my heart, our national guardsmen, have been working around the clock to disinfect public spaces, to hand out food, and provide transportation and logistic support. To all of our Service Members at home and abroad, thank you, and to their families and loved ones who also make tremendous sacrifices, we appreciate you and we support it. Because of the Ongoing Service of our military men and women, we will defeat this virus. Folks, on this memorial day and during military appreciation month, i pray we take time out of our lives, we pause, and we remember all of those who have made the ultimate sacrifice and the families and the friends and loved ones that theyve left behind. To all of our soldiers, airmen, marines, and sailors who never returned home, today we honor you. May god bless our troops and their families. Thank you, mr. President. I yield the floor. The presiding officer the senator from missouri. Mr. Blunt let me join my other colleagues in appreciation to senator ernst and her service, her service in iraqi freedom, her two decades of service of being ready and able to go whenever she was called to go and her continued service here and her appreciation for those who serve that she feels in such a unique way. As she pointed out, this is a different memorial day. Communities across missouri, across the country, have traditional events that long planned on memorial day. Memorial day every year looks a lot of same. It wont look the same very many places this year. If you did have a parade or an event planned, it was probably canceled weeks agency and even with the best of effort probably not put together for monday, but it doesnt mean we dont have an opportunity and an obligation, in fact, to remember those that served. Also memorial day has long become a time at least where i live in the middle of the country, maybe more southern in southern missouri than other places where memorial day really became a day to remember all those who have gone before us, those who passed along values to us, those who have done things that made life possible today. When i was growing up, sometimes we called memorial day Decoration Day because it was the beginning tradition of memorial day was to go and decorate the graves of soldiers after the civil war, and that continued. Memorial day became a time when families would go to cemeteries and youd sort of have the jean logical lesson gene gen ological lesson. Many family members who were here last year arent here today and wont be here on monday. Clearly the coronavirus pandemic has had a devastating impact on families. Its had a devastating impact on communities. Its had a devastating impact on lives, and as we support this memorial day, as we think about this memorial day, well be remembering a unique memorial day where so many have given their lives in a war that was different than other wars, to an enemy that was not easily seen, to an enemy that turned out to be deadlier around the world than any would have predicted. And thats part of memorial day this year. Part of memorial day is remembering the sacrifices that people have made. We also on this day want to remember the sacrifices that people have made to try to keep people alive in this virus, the sacrifices people have made to try to give care, to bring people out of the emergency room, to bring people off the ventilators, to do those things. It is in fact a unique memorial day. It is a memorial day where 75 years ago we were just finishing the incredible devastation, the devastating war of world war ii. V. E. Day ended the war in europe. 75 years ago today soldiers were fighting the battle of okinawa. Why us a few weeks d. Just a few weeks before that, two weeks before that, our country and our allies fought the battle of iwo jima. These were really the two last major battles of the pacific. One of the people who died at iwo jima was an 18yearold marine from bates county, missouri, named george phillips. An enemy hand grenade was tossed into the area where his squad had sought shelter. Private phillips shout add warning and threw his body on top of the grenade. Saves the lives of every other person there but gave his life to save theirs. For his actions that day, he was awarded the medal of honor. The citation was signed by another former missouri soldier from missouri, president truman, honoring that bravery, the kind of unhesitating bravery that has been so characteristic of american soldiers over centuries of understanding what it meant to defend your family, to defend your friends, to defend those serving with you, and in the case of our country, to be willing to defend freedom, to be willing to jump on the grenade, to be willing to do what was necessary to protect others. Weve seen many examples of that in the last year. Some of those examples were in the military. Others were in those who protect us in First Responders and police and fire and then many examples of people who risked their lives to save others in the virus that has attacked our country. We have a lot to think about this memorial day, a lot to dedicate ourselves toward as we look to a future where people continue to help others, to where people continue to give selfless lit, and for selflessly. And for those who have served in the military, to be willing to serve, to be willing to pay whatever price, and we stand in appreciation of that on this memorial day as we aprofess this weekend. And we approach this weekend. Mrs. Capito mr. President . The presiding officer senator from West Virginia. Mrs. Capito thank you, mr. President. It is an honor for me to be here with mi fellow senators. I was very moved by senator ernsts recounting of not only her service but the service of so many iowans. And senator blunt as well from missouri reminding me what memorial day is for and how it is commemorated around the country for those brave soldiers from missouri. So we are getting ready to commemorate memorial day, and weld be doing it differently than we have in the past years, but its still just as important for us to honor the brave men and women of the United States armed services. They have selflessly served our country by standing up to protect the freedoms that we hold so dear and go into the line of fire in many ways. This memorial day is particularly momentous because 2020 marks the 75th anniversary of the conclusion of world war ii. He recall whyer in month on may 8, as earlier this month on may 8, we recognized victory in europe day, recognizing the end of the allies european campaign. In a few months, on september 2, we will recognize the 75th anniversary of japan signing its surrender, subsequenting ending the pacific war the Pacific Campaign and the war. During world war ii, the United States lost over 400,000 soldiers who were fighting to uphold our values and defend the liberties of those abroad as well. As the daughter of a proud world war ii veteran myself, i had the chance to hear firsthand the acts of valor that my father, sergeant arch moore, witnessed on the battlefield. I also had the honor to travel to election umberg and belgium to celebrate the 75th anniversary of the battle of the budge. My dad was wounded in the herdigan force. Only three of the 36 men made it out alive. I think about those 33 men and their families on this memorial day. Being able to attend those ceremonies and to honor all the soldiers who fought during the battle of the bulge is a humbling experience i will never forget and some of them returned to commemorate that occasion, most of them in their 90s. The efforts of our Service Members in both the european and pacific theaters were great. A couple of months ago marked the 75th anniversary of the battle of iwo iwo gee m the United States marine corps and navy were able tote capture the island. While this marks the 75th anniversary of the conclusion of world war ii, we must also never forget all the americans who lost their lives in battle, whether it be the korean war, vietnam war, the first gulf war and the ongoing fight against terrorism in the middle east and all the conflicts that america has fought in. Our countrys Service Members, many of them have made the ultimate sacrifices t