mr. speaker , i would like to compliment my chairman , mr. charles rangel , for his leadership on this issue .  i am glad to be on the ways and means committee and glad to have the opportunity to talk about some of these taxing issues .  it just amazes me that the majority can stand here and have the gall to tell veterans that they are going to treat them better , to tell the people of america that they are better at solving problems than the government and so we are going to give them two cents back to pay for a $ 100 bill ; to have the gall to say that we are not going to create bigger government and then they created the biggest institution ever , the homeland security department ; and that has not taken care of poor people across this country , particularly the victims of katrina and rita as it goes on .  but can you imagine they will not tell the american people the truth .  they will not tell them that last week we reduced programs so that this week we could extend taxes that do not even need to be extended .  can you contemplate that the extension of the capital gains dividends is going to cost us $ 50.7 billion over the next 10 years .  now , work with me for a moment .  if you work with me , you could understand that with that $ 50.7 billion , 12 , 571 , 089 people could have health care coverage ; 959 , 230 elementary school teachers could be paid ; 7 , 331 , 106 head start places for children who need a head start could go back to school ; 32 , 565 , 528 children could receive health care ; and , more importantly , we could build 6 , 514 new elementary schools in these united states .  but , instead , we are going to extend taxes beyond this year when we are still at war in iraq and we are spending billions of dollars a day to give the iraqi children what we will not even give our children right here at home .  my math works better than that .  see , i know one plus one equals two .  i understand that it is these united states that is supposed to be taking care of our babies and giving them a chance to go to school and giving them a chance to go to college .  and for them to have the gall to say that a janitor sitting on a stool is going to save some money or get some money on capital gains , give me a break .  you know it is not the janitor sitting on the stool ; you know it is the man who owns the janitorial company .  