mr. speaker , i thank the gentleman for yielding me time . 
mr. speaker , it is a curious application of tax benefits that have been left out of the minority substitute . 
let me just go over a few of those because i think you will agree with me that it is curious which ones are left out . 
the savers credit for low income families . 
my friends on the other side of the aisle continually stand up for low income families and to their credit , why on earth would they leave out a strong incentive for low income families to save ? 
they do . 
they leave out the savers credit . 
and that goes only to lower income families in this country . 
generally , those on the other side of the aisle harp about the -- i will not say evils , but the excess profits , some of the bad things that big business does in this country , and yet they leave out the tax benefit for small businesses in this country , something known as section 179 , expensing to help small businesspeople cope with the costs of keeping their businesses up to date , modernizing their businesses so that they can compete , so they can compete in the market place , sometimes with those big bad businesses . 
they leave that out . 
tax benefits for cleaning up brownfield sites . 
brownfield sites are dirty sites , polluted sites where business has gone away . 
there is pollution there . 
they are usually the champions of the environment , cleaning up the environment . 
but they leave out that tax benefit to encourage cleaning up these dirty polluted sites . 
very curious . 
now , certainly there are a couple that they leave out that i can understand . 
they leave out an extension of the active finance section of subpart f. that is a lot of big words . 
what that means is this particular tax provisional allows companies in this country who conduct financial operations to compete on a level playing field with their competitors overseas . 
that is what this does that they leave out of their bill . 
it allows american companies to compete effectively with companies overseas . 
they leave that out . 
but then they , as i said , they do not particularly like big business . 
the one that gave them the most glee , of course , by leaving it out was capital gains and dividends . 
you have heard all the rhetoric , and i am sure you are confused about who benefits from these . 
the joint tax committee , the committee that is vested with crunching the numbers in this congress , has produced these statistics : for the capital gains tax , one in five americans who claims capital gains on his tax return has income below $ 50 , 000 . 
fifty-eight percent of those who claim capital gains on their tax return have incomes below $ 100 , 000 . 
somewhat different from the statistics you have heard from the other side . 
dividends are even better . 
one in four , 25 percent of americans who have dividend income have incomes below $ 50 , 000 ; 59 percent have incomes below $ 100 , 000 . 
nearly 60 percent of americans who claim either capital gains or dividend income have incomes of $ 100 , 000 or less . 
that is basically middle class . 
another thing that the minority sometimes likes to do , i think , is tax . 
they like taxes , and they want to increase taxes ; and when they can double tax , boy , that is a real joy . 
that is what dividends do . 
that income has already been taxed once at the corporate level . 
they want to tax it again at the individual level as high a rate as possible . 
so those are the things they leave out of this bill , mr. speaker ; and i hope we will reject the substitute . 
