mr. speaker , i rise today in strong opposition to h.r. 4297 , the tax reconciliation bill . 
cutting taxes for the super rich , and ignoring the needs of the poor and middle class , as this bill does , is a dangerous deviation from fiscal and moral responsibility . 
as with every american , i too would like to see my taxes cut . 
therefore my opposition to this bill does not stem from a deep-seated hostility toward the concept of tax cuts . 
rather , my opposition is a plain and simple recognition that these proposed tax cuts are the wrong kind of cuts at precisely the wrong time . 
why are they wrong kind of tax cuts ? 
because they primarily benefit the super rich with little tax relief to middle class and poor americans who need tax relief the most . 
why do they come at the wrong time ? 
because today our federal government is unable to meet the most essential needs of the majority of americans . 
for example , 45 million americans are without health insurance , too many american families can not afford to send their children to college , and our american communities continue to be vulnerable to terrorist attacks here at home due to the under-funding of many essential homeland security programs . 
instead of investing in american families , this bill condones massive cuts to essential health , education , and programs designed to help women and children . 
and instead of fully funding programs such as those designed to support our emergency first responders in the case of a terrorist attack , we are using that money to pay for tax cuts for the super rich . 
add to this reality a costly war in iraq , unprecedented spending for hurricane relief in the gulf , and the escalating budget deficit , and it is very clear that now is the wrong time for these kinds of cut taxes . 
mr. speaker , the democrats have a fair and responsible solution . 
it is fair because , instead of cutting taxes for the super rich , our substitute bill is designed to put hardworking middle-class americans first in line for tax relief . 
for example , our substitute bill protects the majority of american families who will negatively be affected by the alternative minimum tax . 
it is responsible because it avoids further reckless spending by eliminating the extension of capital gains and dividend tax cuts that will add to the enormous deficit that will have to be paid by future generations . 
as a grandmother myself , i believe it is morally reprehensible to leave my grandchildren to bear the burden of debt-relief because we spent our money on more tax cuts for the wealthy today . 
to set the right course for future generations , we must make it our priority to improve the quality of life for all americans ; not just the lives of the privileged few . 
this tax-cut bill before us is needless , reckless spending and should be rejected . 
