mr. speaker , i yield myself such time as i may consume . 
recognizing that volume does not always make up for sound policy , i would just pose the question as to why the democratic substitute leaves out many of the people that the gentleman purported to speak for . 
the democratic substitute does not include the savers credit for low income families , those low income families who are contributing to iras and pension plans , scrimping and saving every day , every week , every month to put aside money to prepare for their own retirement , to & lt ; center & gt ; & lt ; pre & gt ; [ page : h11233 ] & lt ; /pre & gt ; & lt ; /center & gt ; why are they silent on the point of assistance for small businesses , allowing them to increase section 179 expensing so that they can get that new piece of equipment , add the new line , which means more employees , more growth , more purchasing and a better economic ripple effect in the community ? 
why do you leave out small businesses along with your low income savers ? 
why do you leave out the part that impacts domestic manufacturers who finance sales of large equipment to foreign customers ? 
we hear an awful lot of concern about outsourcing . 
here you have american-based companies doing everything they can to trade in an increasingly complex globalized economy , and you leave them out of your substitute . 
why do you leave out the parts that deal with capital gains and dividends ? 
why is it only about the wealthy and not about every one of those 91 million americans who own stock , who are trying to invest in america , who understand that markets offer them an opportunity to grow and create opportunities that they may not have had otherwise ? 
why are all of those 91 million americans who participate in our capital market so bad ? 
why are they such awful people that they ought to be singled out and excluded from the tax policy that you have created ? 
why do you leave out the tax credits for cleaning up brownfield sites ? 
that is something that i have always thought was the cornerstone of the democratic party , cleaning up our environment . 
it is certainly something that we are proud of our record on with teddy roosevelt and our conservation effort . 
we believe that you can use the tax code to encourage businesses to go into areas that formerly were environmentally damaged sites and clean them up and create jobs and opportunity in otherwise blighted areas . 
this is an issue that impacts disproportionately urban areas . 
why would we leave them out ? 
the democratic substitute is silent on these points . 
it is important that we move forward together with sound economic policies that encourage people to invest and save and be a part of this ever complicated globalized economy , not pick and choose the winners and single out individual cases of success to be punished , which is what their bill seeks to do . 
mr. speaker , i reserve the balance of my time . 
