mr. speaker , i ask unanimous consent to revise and extend my remarks .  mr. speaker , this bill is easy to describe -- tax cuts for millionaires and tax increases for the middle class .  this bill misses the biggest tax cut priority of this congress -- the alternative minimum tax , or amt .  the amt was designed to prevent the wealthy from avoiding federal taxes by taking too many exemptions , but it was never adjusted for inflation .  therefore , many middle-class american families are being affected and penalized .  yet , instead of solving the problem of the amt and helping middle class families , this bill only focuses on helping the rich get richer by extending capital gains and dividend tax cuts that do n't expire until 2009 !  this tax cut means that taxpayers with incomes below $ 40 , 000 -- the majority of taxpayers -- will get about one percent of those cuts , an average of $ 3 a year .  those with incomes above $ 1 million -- one in 500 households will get 53 percent of the cuts , an average of $ 38 , 000 per year .  mr. speaker , even by this republican congress ' standards , this tax cut legislation is insulting .  and because this bill will add $ 1.9 trillion to the deficit it is doubly so .  that is why i support the democratic alternative that would instead fix the amt for couples making less than $ 200 , 000 per year , reducing middle class taxes instead of increasing them .  further , the democratic alternative would be fully paid for by slightly reducing recent tax cuts for those making more than $ 1 million per year .  america needs fiscal discipline like we had during the clinton years .  the $ 5.6 trillion surplus projection from 2001 is now a $ 3.5 trillion deficit -- a swing of $ 9.1 trillion !  tax cuts to millionaires have dropped revenues from 20.9 percent of the gdp in 2000 to just 16.3 percent , while spending has increased 1.4 percent .  mr. speaker , the blue dog coalition has the message right -- we need to restore fiscal discipline .  defeating this bill would be a good first step .  