mr. speaker , as we debate this bill , we must remember it is only part of a brew based on the republican leadership 's budget recipe .  just before thanksgiving , they twisted enough arms to put the first ingredients into the mixing bowl by passing a bill to cut more than $ 50 billion over five years from medicaid , student loans , and many other programs of great importance to millions of americans .  today , they want to continue by adding some good things -- including extensions of well-targeted tax cuts like the research and development tax credit and small business expensing tainted by some unwholesome provisions , especially the premature extension of preferential rates for dividends and capital gains .  the result , just in time for holiday parties , will be a full-bodied one-two punch .  and while some may find it intoxicating , it will have a nasty aftertaste for many , will leave everyone with a bad budgetary headache -- because it will actually increase the deficit -- and will stick future generations with paying the tab .  so , mr. speaker , count me out .  i thought the original recipe was wrong .  i did not vote for the first part of the mixture .  and i will not vote for this bill .  that does n't mean i am opposed to tax cuts .  as i said , there are good things in this bill , and i support them .  that 's why i voted for the substitute .  the substitute would have exempted every family making less than $ 200 , 000 from the alternative minimum tax -- something that should be a priority but that is not included in the bill before us .  adoption of the motion to recommit would have had the same effect .  the substitute also included $ 42 billion in tax cuts over five years targeted to spur economic growth by extending the most pressing tax provisions that are now scheduled to expire this year .  however , unlike this bill , the substitute did not include extension of things that will not expire this year -- including the preferential rates for dividends and capital gains -- or the changes to international tax rules .  unfortunately , the republican leadership was not willing to follow that more reasonable approach , and is insisting on sticking with their own recipe .  but the senate has passed a quite different tax measure , and differences between that bill and this one will have to be resolved in conference .  so , while i can not support this bill i am hopeful that the conferees will insist on a new and better mixture that will deserve support .  