mr. speaker , i thank the gentleman from michigan for yielding me this time .  i have been listening to the debate here on the floor .  i have yet to hear anybody from the other side say that the reduction in capital gains does not stimulate the economy or say that any of these items are bad for the economy .  all we have heard from the other side is class warfare , who is getting what .  well , i can tell you who is getting what , and we can go down this thing .  my folks in florida want to be able to deduct state and local sales taxes .  what is wrong with that ?  people in new york , they can deduct their income tax .  so why can floridians not deduct their sales tax and other states ?  research and experiment tax credit , who can be against that ?  it keeps us sharp and competitive in the world market .  above-the-line deduction for higher education expenses .  are we against allowing people to deduct their education expenses ?  how about an above-the-line deduction for out-of-pocket teacher classroom expenses , are you against that ?  all we are hearing about is , well , why are you doing it for capital gains and how this is going to affect the top people , the people right at the top of the income level .  i would like to point out who is going to benefit from the reduced rate on dividends .  nearly 60 percent of the americans receiving capital gains or dividend income have incomes of less than $ 100 , 000 ; and believe me , that is not millionaires , and you can even take it down to $ 50 , 000 and find one in five will benefit from the capital gains deduction because of incomes under $ 50 , 000 .  those are not millionaires , but let us get down to talk about why we are doing it now .  if we were to allow the capital gains rate to expire and jump back up and increase , what we are simply doing is pushing back the increase so they do not increase .  this is very important , and it is important for capital formation .  it is important for planning your life and future and what you are going to be able to do ; and also , i think that it is just good sense .  it is good for our economy .  our economy has grown under this structure , and let us let the economy continue to grow .  