i thank the gentleman for yielding .  mr. speaker , just 2 weeks ago , the majority came down to the floor and cut $ 50 billion from services for middle-class workers , students , hungry children , farmers , and single moms .  today , they are back with part two , pushing almost $ 60 billion in tax breaks for americans who need help the least .  sadly , they are trying to peddle this as deficit reduction .  mr. speaker , you can not spend $ 10 billion more than you cut and call it deficit reduction .  our constituents know that these numbers do not add up , and they also know that these priorities do not add up .  this bill grows the deficit , and it turns a blind eye to the tax increase the middle class will face in just another 23 days .  that is when the relief for the alternative minimum tax , or the amt , expires .  if amt expires , 16 million new families will start paying this tax next year .  that is a tax increase .  this is an issue that hits home for my constituents .  california is hit harder by amt than any other state in the country .  almost a quarter of the revenues that come from the treasury from amt come directly from california .  if amt relief is not extended , that number will increase .  this legislation extends tax cuts that are not even close to expiring , cuts that are on the books for another 3 years .  it changes more than 25 different tax provisions ; but somehow , our friends in the majority could not find room for amt relief : 16 million new families impacted , 23 days until expiration , zero regard for the middle class .  i urge my colleagues to vote against this irresponsible legislation and support the rangel substitute .  the substitute extends immediately-expiring tax provisions , and it protects our middle-class families from amt .  