i thank the gentleman for yielding . 
mr. speaker , just 2 weeks ago , the majority came down to the floor and cut $ 50 billion from services for middle-class workers , students , hungry children , farmers , and single moms . 
today , they are back with part two , pushing almost $ 60 billion in tax breaks for americans who need help the least . 
sadly , they are trying to peddle this as deficit reduction . 
mr. speaker , you can not spend $ 10 billion more than you cut and call it deficit reduction . 
our constituents know that these numbers do not add up , and they also know that these priorities do not add up . 
this bill grows the deficit , and it turns a blind eye to the tax increase the middle class will face in just another 23 days . 
that is when the relief for the alternative minimum tax , or the amt , expires . 
if amt expires , 16 million new families will start paying this tax next year . 
that is a tax increase . 
this is an issue that hits home for my constituents . 
california is hit harder by amt than any other state in the country . 
almost a quarter of the revenues that come from the treasury from amt come directly from california . 
if amt relief is not extended , that number will increase . 
this legislation extends tax cuts that are not even close to expiring , cuts that are on the books for another 3 years . 
it changes more than 25 different tax provisions ; but somehow , our friends in the majority could not find room for amt relief : 16 million new families impacted , 23 days until expiration , zero regard for the middle class . 
i urge my colleagues to vote against this irresponsible legislation and support the rangel substitute . 
the substitute extends immediately-expiring tax provisions , and it protects our middle-class families from amt . 
