mr. speaker , i thank the gentleman for yielding me this time .  mr. speaker , i hope we will reject this bill .  let me give two reasons why : first , the cost .  we talk about being fiscally responsible , we talk about trying to balance the federal budget and say we have a problem with social security as far as long-term solvency of 75 years ; but let me point out that the revenue loss of this bill equals the 75-year amount to provide long-term solvency for social security .  what we do here is make choices .  if we have a choice to provide for the long-term strength of social security or the passage of this bill , my vote is for the long-term solvency of social security .  the second issue i would like to point out is the predictability of the current estate tax situation .  it is not very predictable , and the passage of this bill will do nothing to assure people when they do their estate plans that they can rely upon the schedule congress has passed .  we have a chance with the pomeroy substitute to bring certainty to estate taxes with a reasonable exemption of $ 3.5 million , $ 7 million per couple , and reducing permanently the tax by 10 percent .  that is what people want when they do their estate planning .  they want predictability .  so if members are fiscal conservatives and are concerned about the cost of this bill on our children and seniors and if members want predictability in the estate tax , this legislation does not give it to us .  this legislation should be rejected , and we should pass a bill that provides certainty with the estate tax .  we will have that opportunity with the fiscally responsible substitute so we can deal with the budget problems of this country .  we are borrowing way too much money for our children and grandchildren .  they deserve better than that .  they deserve a congress that will be fiscally responsible , and the passage of this bill just does not do it .  i urge my colleagues to reject this legislation .  