mr. speaker , let me thank the gentleman from new york for yielding me this time , and thank him for putting together a substitute that makes sense , that is an important bill .  yes , it is important to extend the expiring tax provisions , and the rangel substitute does that .  research and development , the work opportunity tax credit , all the important tax provisions that will expire , the substitute extends those provisions .  that is important .  the rangel substitute does another thing that is extremely important .  it deals with the alternative minimum tax affecting 16 million of our taxpayers of the 19 million that are under the alternative minimum tax .  that is very important to get done .  and the rangel substitute deals with that .  the rangel substitute deals with other inequities in the tax code , correcting them and getting them done right .  but the substitute does one more thing that is very important to be done , and that is it is fiscally responsible .  it does not add to the national debt .  we have huge deficits , and where do you think we get our money in order to pay the bills ?  money is coming , not from foreign investors or u.s. investors , it is coming primarily from foreign-owned banks who are buying our currency not because it is a good investment , they are buying it in order to have a favorable exchange rate with the u.s. dollar so that they can send more products here into the united states .  it is important that we be fiscally responsible , that we do not add to the deficit .  the concord coalition , a nonpartisan group that is only interested in trying to deal with the national debt , said that tax cuts need at a minimum to be offset , that we should not add to the deficit through the tax bills .  the rangel substitute pays for these tax reliefs .  it is fiscally responsible .  it not only provides relief in the tax code that we need to provide for the taxpayers of this country , it does not burden this nation and the future generations .  and by the way , it is also good for growth .  our deficit hurts growth in this country .  the rangel substitute is sensitive to the need for us to make sure that we are on the right glide path to create jobs in our economy .  mr. speaker , this is the right thing to do .  we want to provide tax relief , but we should do it in a way that does not burden our children and grandchildren .  i urge my colleagues to support the rangel substitute .  