THE CHAPLAIN WILL NOW DELIVER THE OPENING PRAYER.
           

           THE CHAPLAIN: LORD, AS WE BEGIN THIS NEW WEEK, WE CLAIM THAT
           YOU ARE IN OUR MIDST. FILL THIS SENATE CHAMBER WITH YOUR GLORY.
           MAY WE HUMBLY TRUST YOU AS THE SOVEREIGN LORD OF OUR LIVES AND
           OF AMERICA. BECAUSE YOUR STRENGTH IS LIMITLESS, OUR INNER WELLS
           NEED NEVER BE EMPTY. YOUR STRENGTH IS ARTESIAN, CONSTANTLY
           SURGING UP TO GIVE US EXACTLY WHAT WE NEED IN EVERY MOMENT. YOU

           GIVE US SUPERNATURAL THINKING POWER BEYOND OUR I.Q. YOU PROVIDE
           EMOTIONAL EQUIPOISE WHEN WE ARE UNDER PRESSURE. YOU ENGENDER
           RESOLUTENESS IN OUR WILLS AND VISION FOR OUR LEADERSHIP. AND
           YOU ENERGIZE OUR BODIES WITH PHYSICAL RESILIENCY. LORD, QUIET
           OUR TURBULENT HEARTS WITH YOUR UNQUALIFIED, INDEFATIGABLE LOVE.

           GIVE US PROFOUND CONFIDENCE, SECURITY AND PEACE. WE HAVE
           ABSOLUTE TRUST IN YOUR FAITHFULNESS AND WE COMMIT OURSELVES TO
           YOU ANEW. TUNE OUR HEARTS TO THE FREQUENCY OF YOUR INNER VOICE.
           GIVE US THE CLARITY WE NEED TO LEAD OUR NATION. IN YOUR
           NEVER-FAILING POWER, WE HUMBLY PRAY. THROUGH JESUS CHRIST OUR

           LORD. AMEN.
           
           

           A SENATOR: MR. PRESIDENT?
           
           

           THE PRESIDENT PRO TEMPORE: THE ABLE ACTING MAJORITY LEADER, THE
           DISTINGUISHED SENATOR FROM ALABAMA, IS RECOGNIZED.
           

           MR. SESSIONS: MR. PRESIDENT, THIS MORNING THE SENATE WILL BE IN
           A PERIOD OF MORNING BUSINESS UNTIL THE HOUR OF
           
           12:00 NOON.
           
           AT 12:00 NOON, THE SENATE WILL PROCEED TO EXECUTIVE SESSION TO
           CONSIDER THE TREATY ON NATO ENLARGEMENT. IT IS HOPED THAT
           SENATORS WILL COME TO THE FLOOR TO DEBATE THE TREATY AND TO
           OFFER AMENDMENTS. AS A REMINDER TO ALL MEMBERS, A ROLL CALL
           VOTE WILL OCCUR
           
           THIS EVENING AT 6:00 P.M. ON CONFIRMATION OF THE NOMINATION OF
           SCOTT FLEMING TO BE ASSISTANT SECRETARY FOR LEGISLATION AND
           CONGRESSIONAL AFFAIRS AT THE DEPARTMENT OF EDUCATION. AS A

           FURTHER REMINDER, A ROLL CALL VOTE WILL OCCUR ON THE STATE
           DEPARTMENT REORGANIZATION
           
           CONFERENCE REPORT AT 2:25 P.M. ON TUESDAY, APRIL 28. THIS WILL
           NOT NECESSARILY BE THE FIRST VOTE OF TUESDAY'S SESSION, AND
           MEMBERS WILL BE NOTIFIED OF ANY UPDATED VOTING SCHEDULE. ALSO
           DURING THIS WEEK'S SESSION, THE SENATE COULD BE ASKED TO
           CONSIDER THE SUPPLEMENTAL APPROPRIATIONS CONFERENCE REPORT, IF
           AVAILABLE FROM THE CONFERENCE COMMITTEE. IN ADDITION, THE
           SENATE COULD BE ASKED TO CONSIDER POSSIBLY UNDER A BRIEF TIME

           AGREEMENT THE WORK FORCE DEVELOPMENT ACT ACT. A COUPLE OF
           AMENDMENTS ARE EXPECTED TO BE OFFERED, AND, AS ALWAYS, MEMBERS
           WILL BE NOTIFIED AS THE SCHEDULE BECOMES CLEARER LATER IN THE

           WEEK. I THANK MY COLLEAGUES FOR THEIR ATTENTION. MR. FORD: MR.
           PRESIDENT?
           
           

           THE PRESIDENT PRO TEMPORE: THE ABLE SENATOR FROM KENTUCKY IS
           RECOGNIZED.
           

           MR. FORD: MR. PRESIDENT, I UNDERSTAND WE HAVE TEN MINUTES.
           

           THE PRESIDENT PRO TEMPORE: THAT'S CORRECT. ARE WE INTO MORNING
           BUSINESS YET?
           
           

           THE PRESIDENT PRO TEMPORE: THE SENATOR IS RECOGNIZED.
           

           MR. FORD: ALL RIGHT. MR. PRESIDENT, I WAS WONDERING IF WE WERE
           ALREADY IN MORNING BUSINESS; IS THAT CORRECT?
           
           

           THE PRESIDENT PRO TEMPORE: THE SENATOR IS CORRECT.
           

           MR. FORD: ALL RIGHT THEN. I THANK THE CHAIR. MR. PRESIDENT,
           IT'S THE TIME OF YEAR WHEN WE ARE CERTAIN TO HEAR MORE IDEAS
           ABOUT TAX REFORM. WE'RE CERTAIN TO HEAR MANY COLLEAGUES DISCUSS
           THE UNFAIRNESS OF OUR CURRENT TAX CODE. ALTHOUGH TAXES IN THIS
           COUNTRY REMAIN LOWER THAN MAJOR COMPETITORS, LIKE THE UNITED
           KINGDOM, JAPAN AND GERMANY, MANY FAMILIES FEEL THEIR TAX BURDEN

           HAS BEEN INCREASING. ONE OF THE INTERESTING REASONS WHY SOME
           INDIVIDUALS FEEL SQUEEZED IS THE CHANGING NATURE OF THE TAX
           BURDEN OVER THE LAST FEW DECADES. FOR EXAMPLE, INDIVIDUAL
           INCOME TAXES, BOTH AS A PERCENTAGE OF ALL FEDERAL TAXES PAID
           AND AS A PEENTAGE OF GROSS DOMESTIC PRODUCT, ARE AT ROUGHLY THE
           SAME LEVELS AS THEY WERE IN 1970. YET DURING THAT SAME PERIOD,

           THE SO-CALLED SOCIAL INSURANCE TAXES, OR PAYROLL TAXES, HAVE
           RISEN DRAMATICALLY. PRIMARILY TO FUND SOCIAL SECURITY AND
           MEDICARE. AND THE PORTION OF THE REVENUES COLLECTED FROM
           CORPORATE INCOME TAXES HAS FALLEN. THE PORTION COLLECTED FROM
           CORPORATE INCOME TAXES HAS FALLEN BY AN EQUALLY DRAMATIC
           AMOUNT. FOR EXAMPLE, MR. PRESIDENT, IN 1960, WE COLLECTED $1.89
           IN INDIVIDUAL INCOME TAXES FOR EVERY $1 IN CORPORATE INCOME

           TAXES. BY 1980, THIS RATIO HAD RISEN TO $3.78 IN INDIVIDUAL
           INCOME TAXES FOR EVERY $1 IN CORPORATE INCOME TAXES. AND TODAY,
           WE COLLECT $4.02 IN INDIVIDUAL INCOME TAXES FOR EVERY $1 OF
           CORPORATE INCOME TAX. IT IS NO WONDER INDIVIDUALS FEEL
           SQUEEZED. AS WE BEGIN TO DEBATE SEVERAL TAX REFORM PROPOSALS
           THIS YEAR YEAR, PERHAPS NONE WILL RECEIVE AS MUCH ATTENTION AS

           THE SO-CALLED MARRIAGE PENALTY PENALTY. THE MARRIAGE PENALTY
           REFERS TO THE ASPECTS OF THE TAX CODE WHICH RESULTS IN MANY
           MARRIED COUPLES PAYING MORE IN TAXES THAN THEY WOULD IF BOTH
           SPOUSES REMAIN SINGLE. YET FEW WILL DISCUSS -- AND I FOUND THIS
           TO BE RIGHT INTERESTING, MR. PRESIDENT -- FEW WILL DISCUSS THAT

           51% OF MARRIED COUPLES ACTUALLY RECEIVE A MARRIAGE BONUS. 51%.
           MEANING THEY PAY LESS IN FEDERAL TAXES AS A RESULT OF BEING
           MARRIED. LET ME REPEAT THAT. 51% OF MARRIED COUPLES -- A
           MAJORITY OF MARRIED COUPLES -- PAY LESS IN FEDERAL TAXES THAN
           THEY WOULD IF BOTH SPOUSES REMAINED SINGLE. LAST JUNE, C.B.O.
           FOUND THAT 51% OF MARRIED COUPLES RECEIVED A MARRIAGE BONUS

           AVERAGING $1,300 PER COUPLE. IF THEY WERE REQUIRED TO FILE AS
           SINGLE INDIVIDUALS, FEDERAL REVENUES WOULD BE $32.9 BILLION
           GREATER EACH YEAR YEAR. C.B.O. ALSO FOUND THAT 42% OF MARRIED
           COUPLES ARE SUBJECT TO A MARRIAGE PENALTY, PAYING AN AVERAGE OF
           $1,400 MORE PER COUPLE IN TAXES THAN IF BOTH WERE SINGLE FOR A
           TOTAL OF $28.8 BILLION PER YEAR IN ADDITIONAL REVENUES. IN

           OTHER WORDS, MR. PRESIDENT, FULLY ELIMINATING THE MARRIAGE
           PENALTY COSTS THE GOVERNMENT $28.8 BILLION PER YEAR. HOWEVER,
           IF BOTH MARRIAGE PENALTIES AND MARRIAGE BONUSES WERE
           ELIMINATED, THERE WOULD ACTUALLY BE A NET INCREASE IN FEDERAL
           REVENUE OF $4.1 BILLION PER YEAR. 42% OF MARRIED COUPLES WOULD
           RECEIVE A TAX CUT BUT 51% OF MARRIED COUPLES WOULD RECEIVE A

           TAX INCREASE. AND ON SO, MR. PRESIDENT, THERE'S NO WAY TO MAKE
           A STATEMENT ABOUT INCOME TAX EXCITING. THERE'S NOTHING THAT YOU
           CAN TALK ABOUT THAT BRINGS YOU OUT ON THE EDGE OF YOUR SEAT.
           AND SO, MR. PRESIDENT, I AM NOT GOING TO TRY TO DO THAT. SO I'M
           GOING TO PUT INTO THE RECORD SEVERAL EXAMPLES OF HOW COUPLES
           BOTH MAKING $20,000 A YEAR AND FILING AS JOINTLY OR FILING
           SINGLE, AND THEN ONE BREADWINNER MAKING $200,000 WHILE HIS

           SPOUSE STAYS AT HOME AND CARES FOR THE CHILDREN AND HOW MUCH
           LESS THEY WOULD PAY THAN THIS MARRIED COUPLE MAKING $40,000. SO
           MY BILL -- I THINK YOU CAN ALREADY SEE THE TREND -- IS TO TRY
           TO TAKE CARE OF THAT LOWER INCOME AND NOT INCREASE THE BONUS,
           AT S. 1285 DOES. THEY TRY TO ELIMINATE THE MARRIAGE --
           SO-CALLED MARRIAGE PENALTY BUT THEY INCREASE THE MARRIAGE BONUS
           THAT WE NOW HAVE FOR OVER 50% OF OUR FILERS. AND, THEREFORE, I

           THINK THAT IS A LITTLE BIT UNFAIR FOR $200,000-A-YEAR FILEER --
           FILE FILER TO RECEIVE AN ADDITIONAL TAX CUT WHERE WE'RE JUST
           TRYING TO MAKE IT EVEN FOR THOSE THAT MAKE $40,000 OR LESS. I
           BELIEVE WE SHOULD CONSIDER TAKING REASONABLE STEPS TO ADDRESS
           THE MARRIAGE PENALTY. HOWEVER, I STRONGLY DISAGREE WITH THE
           APPROACH TAKEN IN THE LEADING SENATE BILL PROPOSED ON THIS
           TOPIC, WHICH IS S. 1285 1285. S. 1285 WOULD ALLOW MARRIED
           COUPLES TO FILE COMBINED RETURNS WHERE INCOME CAN BE SPLIT

           50/50 AND EACH SPOUSE BE TAXED AT A SINGLE RATE. S. 1285 WOULD
           ADD SIGNIFICANTLY TO THE COMPLEXITY OF THE CURRENT TAX CODE.
           LAST YEAR WE WENT THROUGH ALL OF THIS WE'RE GOING TO REDUCE THE
           TAX CODE, WE'RE GOING TO MAKE IT SIMPLER, AND WE ONLY ADDED
           ALMOST 900 PAGES TO THE TAX CODE LAST YEAR. 900 PAGES. AND WE
           GO OUT HERE AND BEAT OUR CHEST AND SAY, "OH, WE'VE REFORMED THE
           TAX CODE, WE'VE MADE IT SIMPLER, WE'VE GIVEN SOME TAX CUTS."
           900 ADDITIONAL PAGES. NO WONDER H&R BLOCK AND C.P.A.'S ARE

           DOING BUSINESS. WHY, WE'VE MADE IT SO COMPLICATED, EVEN THE
           SMARTEST MINDS DON'T WANT TO FOOL WITH IT. SO S. 1285 WOULD ADD
           SIGNIFICANTLY TO THE COMPLEXITY OF THE CURRENT TAX CODE,
           REQUIRING MANY COUPLES TO CALCULATE THEIR TAXES UNDER BOTH THE
           TRADITIONAL MARRIED FILING JOINTLY CATEGORY AND ALSO UNDER THE
           NEW COMBINED THE CATEGORY. BUT EVEN MORE TROUBLING, IT GOES
           WELL BEYOND WHAT IS NECESSARY TO ADDRESS THE MARRIAGE PENALTY.

           THE COST OF THE BILL -- THE COSTS OF THE BILL APPEAR TO BE
           ASTRONOMICAL. SOMEWHERE IN THE NEIGHBORHOOD OF $40 BILLION A
           YEAR. THAT'S THE COST OF S. 1285. FOR MANY COUPLES WHO
           CURRENTLY FACE A MARRIAGE PENALTY, UNDER S. 1285, THEIR TAX
           BURDENS WOULD NOW BE EVEN LOWER THAN IF THEY WERE BOTH SINGLE.
           IN OTHER WORDS, MANY COUPLES CURRENTLY FACING A MARRIAGE
           PENALTY WOULD FIND THAT S. 1285 WOULD NOT ONLY ELIMINATE THE

           PENALTY BUT CREATE A NEW -- NEW -- MARRIAGE BONUS AS WELL. AND
           BEYOND THE IMPACT ON MARRIAGE -- ON THE MARRIAGE PENALTY, S.
           1285 WOULD HAVE THE EFFECT OF ACTUALLY INCREASING, AS I'VE SAID
           EARLIER, THE MARRIAGE BONUS FOR MANY COUPLES WHO ALREADY
           RECEIVE A MARRIAGE BONUS. AND I WILL SUBMIT FOR THE RECORD IN A
           MOMENT, MR. PRESIDENT, EXAMPLES OF HOW THAT WOULD WORK. SO, MR.
           PRESIDENT, TODAY I'M INTRODUCING THE MARRIAGE PENALTY REDUCTION
           ACT. MY LEGISLATION WOULD SIGNIFICANTLY INCREASE THE STANDARD

           DEDUCTION. IT'S VERY SIMPLE. YOU JUST INCREASE THE STANDARD
           DEDUCTION TO $6,000 FOR SINGLES, $9,000 FOR HEAD OF HOUSEHOLDS
           AND $12,000 FOR MARRIED COUPLES. FOR MANY LOWER AND
           MIDDLE-INCOME MARRIED COUPLES WHO FACE A MARRIAGE PENALTY, THE
           CURRENT STANDARD DEDUCTION IS THE SINGLE-MOST IMPORTANT REASON.
           UNDER MY PROPOSAL, THE STANDARD DEDUCTION WOULD NO LONGER HAVE
           ANY ROLE IN CREATING A MARRIAGE PENALTY. NONE. THERE ARE
           SEVERAL ADVANTAGES TO THIS APPROACH BY SETTING THE STANDARD

           DEDUCTION FOR MARRIED COUPLES AT EXACTLY TWICE THE LEVEL OF
           SINGLES, THERE'S NO MARRIAGE PENALTY. THERE'S NO MARRIAGE
           PENALTY. AND SO UNDER S. 1285, THE FACT IS THEY'LL BE ABLE TO
           ELIMINATE THEIR ENTIRE MARRIAGE PENALTY, THEIR TAXES WOULD BE
           REDUCED BY $212. MINE WOULD BE $765. AND SO, MR. PRESIDENT, I
           ASK UNANIMOUS CONSENT THAT MY STATEMENT BE INCLUDED IN THE

           RECORD AS IF GIVEN IN TOTAL. AND I SEND A BILL TO THE DESK AND
           ASK FOR IT TO BE REFERRED TO THE APPROPRIATE COMMITTEE. AND
           ALSO THAT MY BILL BE PRINTED IN THE RECORD.
           

           THE PRESIDING OFFICER: WITHOUT OBJECTION, SO ORDERED.
           

           MR. FORD: MR. PRESIDENT, I SEE NO ONE SEEKING -- OH, I'M SORRY.
           I YIELD THE FLOOR.
           

           THE PRESIDING OFFICER: UNDER THE PREVIOUS ORDER, THE SENATOR
           FROM WYOMING, MR. THOMAS, IS RECOGNIZED TO SPEAK FOR UP TO 15
           MINUTES. THE SENATOR FROM WYOMING IS RECOGNIZED.
           

           MR. THOMAS: THANK YOU VERY MUCH, MR. PRESIDENT. MR. PRESIDENT,
           THIS IS A MORNING WITH A LITTLE BIT OF A BREAK BETWEEN ISSUES,
           SO IT'S AN OPPORTUNITY, IT SEEMS TO ME, TO SHARE SOME OF THE
           THOUGHTS THAT EACH OF US HAS, SOME OF THE PRIORITIES THAT WE
           HAVE. OBVIOUSLY WHEN WE GET INVOLVED IN A PARTICULAR BILL, AS
           WE DID LAST WEEK, AND TOOK THE WHOLE WEEK, WHY, SOME OF THE
           THINGS THAT WE CARE A LOT ABOUT WE TEND TO SORT OF SET ASIDE.
           SO I WANTED TO SPEAK THIS MORNING BRIEFLY ON A COUPLE OF
{END: 1998/04/27 TIME: 11-15 , Mon.  105TH SENATE, SECOND SESSION}