mr. speaker , i yield myself 2 minutes .  actually , in a few minutes we will have a vote on two tax bills , and we have heard a lot of debate this afternoon about the two approaches the bill takes , and i certainly appreciate my friends on the other side for recognizing the need for tax relief .  in fact , in many important ways these bills are very similar .  twenty-two provisions in our underlying bill were taken by my friends on the other side and put into their bill .  i guess imitation is the sincerest form of flattery .  for example , the income tax deduction for state and local taxes ; the research and development tax credit , so important to our high-tech and manufacturing sectors of our economy ; the above-the-line deduction for higher education expenses ; and the bonds for school modernization equipment and teacher training ; as well as the enhanced charitable deduction for computer donations to schools .  these are provisions that we have that are the same .  what the democrat substitute does not include is the extension of a saver 's credit for low-income families ; the expensing for small businesses so small entrepreneurs can grow their companies , buy the equipment , increase their businesses and hire more people ; cleaning up brownfields sites so we can continue economic development in so many small towns and communities in our nation ; as well as helping our domestic manufacturers finance those large equipment sales overseas so we can export more .  also capital gains and dividends .  we have heard a great deal about that this afternoon .  that tax provision , that benefit , has helped 24 million american families in this country .  twenty-five percent of those families have incomes under $ 50 , 000 a year .  are those the rich we hear talked about so much on the other side ?  fifty-seven percent , almost 60 percent of the families have incomes under $ 100 , 000 a year .  are those the very rich our friends on the other side are so worried about us assisting ?  what is irresponsible is the part of the democrat substitute which raises taxes .  forty billion dollars in tax increases .  and 80 percent of those taxes , that tax burden , would fall on small entrepreneurial businesses .  i urge a vote against the substitute and in favor of the underlying bill .  