mr. speaker , i rise today in strong opposition to this republican plan for the wealthiest americans .  president kennedy once said , `` to govern is to choose. '' so let us look at the choices .  this tax cut falls on the heels of a deficit reduction plan passed before thanksgiving that cut children 's health care , child care assistance , college aid , child support , and will actually increase the deficit by $ 20 billion .  that is what they refer to as new math in america .  what kind of congress calls this fiscal responsibility ?  a republican congress , but of course .  with all the problems facing middle-class americans , soaring energy costs , coupled on top of skyrocketing health care costs , educational expenses , and flat incomes 5 years in a row , what is the solution offered by this republican congress ?  cut capital gains and dividend taxes for millionaires .  it is time for a change in new priorities rather than that same old tired failed policies that got america to where it is today .  this budget cuts $ 9.5 billion , adversely affecting $ 6 million children 's health care .  it cuts 40 , 000 children from nutritional assistance .  it cuts child care assistance leaving 330 , 000 children without child care assistance .  it cuts $ 14.5 billion from student aid and college assistance .  it cuts child support collections $ 4.5 billion .  this budget gives a whole new meaning to women and children first .  and what do they do in return ?  fifty-three percent of the benefits of this tax cut on dividends and capital gains goes to people earning $ 1 million or more , and 62 percent of the benefits go to those earning $ 500 , 000 or more .  what kind of congress would throw children over the side to pay for more tax cuts for the wealthiest americans ?  a republican congress , but of course .  these are the wrong priorities for america .  we can do better .  it is time for a change and for a new direction .  