mr. speaker , like many of my colleagues , i spent much of the thanksgiving recess holding office hours throughout my congressional district to listen to the concerns of my constituents .  understandably , i heard how worried they are about skyrocketing energy prices , our lack of progress in iraq , rising health care costs , and the recently passed budget cuts that predominately hurt the poor .  one need look no further than the tax bill on the floor today to see why many americans are frustrated and disappointed with the work of this congress .  republicans just do n't seem to get it .  instead of trying to make progress on the pressing issues facing american families , house republican 's top priority is passing this $ 56 billion tax bill that primarily benefits wealthy investors .  h.r. 4297 is truly shameful as it clearly puts enriching the wealthiest americans before the biggest concerns of working americans .  the centerpiece of the republican 's tax bill today is a $ 20 billion provision that would extend tax rate cuts for investors who receive capital gains or corporate dividends .  according to citizens for tax justice , the vast majority of americans would receive no benefit at all from this tax provision .  specifically , 78 percent of americans would get no tax benefit from the capital gains and dividends provision , while an additional 10 percent would get less than $ 100 .  in my home state of wisconsin , the wealthiest 1 percent of taxpayers ( those with an average income of more than $ 1.3 million ) would receive 43 percent of the tax benefits , or an average tax cut of $ 18 , 523 in 2009 and 2010 combined .  this bill does contain a number of tax measures i strongly support , such as the extension of the important research and development tax credit , the state sales tax deduction , and the college tuition tax credit .  these provisions are good for our nation and working families , but they should not be simply used as `` sweeteners '' to garner more support for the underlying bill and more tax cuts for investors .  i find it heartless that republicans would bring this bill to the house floor right after they i passed a budget reconciliation bill that makes harmful cuts to health care for children and the elderly , food stamps for needy families , student loans , and child support enforcement .  let us be clear : these $ 50 billion in budget cuts were made solely to pay for these tax cuts for the wealthiest americans .  how can any member of this congress who has an ounce of compassion -- justify making college students , the poor , children , and the elderly shoulder the cost of providing more tax cuts for the wealthy ?  i certainly can not .  in wisconsin , 91 , 000 children lack health insurance , up over 7 % in just the last year .  american families are struggling with soaring costs for fuel , housing , health care , child care , and college .  yet today , this congress again turns a deaf ear to those concerns -- not to reduce the deficit , not to pay for the war in iraq , not to help the hurricane and tornado victims of 2005 , but simply to satisfy those whose greed has no bounds .  mr. speaker , h.r. 4297 is a sad indication of who house republicans are fighting for in this congress .  it should come as no surprise as we have seen the very wealthiest americans receive special tax breaks every year since president bush took office .  the question today is whether this house will ever stand up for the many , not just the few , with budget and tax policies focused on need , not greed ?  i strongly urge my colleagues to vote against this bill .  