the u.s. house is gaveling in. congressman renacci and others taking up a number of tax bills on this tax day. looking live at the u.s. capitol and the flag on capitol hill and elsewhere at half-staff. the 150th anniversary of the assassination of abraham lincoln. on this tax day they are taking up a repeal of the estate tax and a number of other i.r.s. related bills. liven now to the house floor here on c-span. the speaker pro tempore: the house will be in order. the prayer will be offered by the guest chaplain, union grove baptist church north carolina. >> may we pray. heavenly father, today we hum apply come into your presence confessing our since asking you

for mercy, grace and for giveness. we come recognizing your greatness and your power, understanding today that from heaven you oversee all that we do. we come thanking you for the many blessings that you have bestowed upon this nation in years past, for divine protection, provisions and the power that you have bestowed upon us we are grateful. and today we make these requests. we pray for the members of this great body, that you grant to them safety divine wisdom and knowledge as they make decisions which affect both history and every american citizen. we pray that you give to them a love for both you and this nation that is unwavering and

unsurpassed. we also pray for your protection over the men and women who serve in our nation's military all around the world and above everything, we pray today for a real, true revival of righteousness in america. and we make this prayer in the name that is above every name and to which every knee shall bow and every turn confessed, the name of jesus christ, amen. the chair has examined the journal of the last day's proceedings and announces to the house his approval thereof pursuant to clause 1 of rule 1, the journal stands approved. the pledge of allegiance will be led

by the gentleman from california, mr. costa. >> please join us. i pledge allegiance to the flag of the united states of america and to the republic for which it stands, one nation under god, indivisible with liberty and justice for all. the speaker pro tempore: without objection, the gentlewoman from north carolina, ms. foxx, is recognized for one minute. ms. foxx: thank you, mr. speaker. it is an honor to introduce our guest chaplain, reverend gooden he is part of the religious community of north carolina and sheparded the flock at the union baptist church for 25 years. he previously served the faithful in high point in

hamptonville. he attended mitchell community college. he is accompanied today by his wife tina, daughter hanna and son hunter. rencheds gooden's service to god cuts to the very heart of the gospel message of love. he has brightened and enriched the lives of many throughout the years and we are blessed to have him in our community. i hope that his words of prayer will remain with all of us as we do the people's work. i yield back. the speaker pro tempore: the gentlewoman yields back. the chair lays before the house a communication. the clerk: the honorable, the speaker, house of representatives, sir, pursuant to the permission granted in clause 2-h of rule 2 of the rules of the united states house of representatives, the clerk received a message from the

senate on april 15 2015. that the senate passed without amendment, h.r. 2, signed sincerely karen l. haas. the honorable, the speaker house of representatives, sir, pursuant to the prges granted in clause 2-h of rule 2 of the house of representatives, the clerk received the following message of the secretary of the senate on april 15, 2015, that the senate agreed to without amendment, house concurrent resolution 9 signed sincerely karen l. haas. the speaker pro tempore: the chair will entertain 15 one-minute speeches on each side of the aisle. for what purpose does the gentleman from texas seek recognition? . i ask unanimous consent to revise and extend my remarks. the speaker pro tempore: without objection. the gentleman is recognized for one minute. >> thank you, mr. speaker.

in 1979, social security began to use rules to help decide who should receive disability benefits. a lot has changed since then and social security continues to use the same rules from 1979. mr. johnson: it's time social security caught up, that's why i'm introducing the guiding and responsibility responsibility decisions act of 2015, which would require social security to update its rules. this bill is simply common sense. the american people need, want and deserve a disability program that works and they expect social security make accurate decisions when determining as to who should receive benefits. on behalf of america's hard working taxpayers i urge my colleagues to join me in bringing social security into the 21 century. i yield back.

the speaker pro tempore: for what purpose does the gentleman from illinois seek recognition? >> i ask unanimous consent to revise and extend my remarks. the speaker pro tempore: the gentleman is recognized. >> i rise today to congratulate roosevelt university on the 70th university in chicago, illinois. from its founding, the university has stood by its mission to make higher education available to all students regardless of their racial, ethnic organization yirn. eleanor roosevelt said we can prepare to help the rest of the world and do it without fear, do it with goodwill. the university has uphell the values of inclusiveness, opportunity and social justice. i know roosevelt will continue to provide transformational experiences and opportunities for discovery, shaping generations of socially conscious citizens. i had an extraordinary experience, learning as much from my fellow students as well

as my classroom work and the school was kind to me. bobby rush said, roosevelt loved me before i loved roosevelt. congratulations to dr. chuck middleton and the roosevelt community on the university's 70th anniversary. i yield back. the speaker pro tempore: for what purpose does the gentleman from south carolina seek recognition? mr. wilson: i ask unanimous consent to revise and extend my remarks. today men and women will come together and take a stand against sexual assault at the march in columbia, south carolina. men will have high heel shoes to raise awareness and funds to support survivors of sexual assault and sexual violence. just one victim is too many and we must stand with survivors to prohibit sexual assault.

i'm thankful to the coalition against sexual assault and the countless organizations for their continued efforts to prevent sexual assault. i'm grateful my older son will be one of the leaders in the walk a mile today. they are making a difference to end sexual assault and violence. in conclusion, god bless our troops and may the president by his actions never forget september 11 and the war on terrorism. our sympathies to congressman jeff duncan. the speaker pro tempore: the gentleman's time has expired. for what purpose does the gentleman from arizona seek recognition? without objection, the gentleman is recognized for one minute. >> mr. speaker, today in america 48 children and young people will be shot.

and seven will die. today in america, 45 people will be injured in gun related accidents and 55 will take their own lives with guns. yet today in america, zero new federal gun laws will be debated in this body. this is unacceptable. we know smart gun laws work. we know background checks keep guns out of the hands of terrorists, criminals and mentally ill. magazines protect the police officers and the communities they serve. after shootings claimed the lives of 20 innocent children, president obama asked the nation whether it was prepared to admit we are powerless in the face of the carnage caused by guns. that's not an admission i'm ready to make. this isn't a problem we can ignore. mr. speaker, instead of politics as usual, let's come together to prevent dangerous guns reaching dangerous people.

thank you and i yield back. the speaker pro tempore: the gentleman's time has expired. for what purpose does the gentleman from florida seek recognition? >> zrem. i ask unanimous consent to revise and extend my remarks. the speaker pro tempore: the gentleman is recognized. >> i rise today to recognize the achievements of mrs. kimberly keen and and has been a principal in the school district of hillsborough county, florida. she has been appointed to be a supervisor for language arts. the school district is the eighth largest in the united states. under her leadership, tampa palms elementary has been rated a-plus rated school and national blue ribbon school of excellence. she has created a culture that embodies her motto, quote hard work pays off all the time. her efforts to treat every child with love and respect and countless students to learn,

gain confidence and take with them the knowledge and skills needed to help them make their way in this world. our nation's teachers are the open door to education and opportunity by working long hours with less recognition than they deserve. she has touched many lives of those at tampa palms elementary including the students and parents and indebted to her and i'm proud to recognize her achievement. the speaker pro tempore: the gentleman's time has expired. for what purpose does the gentleman from seek recognition? >> mr. speaker, we commemorate holocaust remembrance day. this was established by the israeli parallelment and coincides with the warsaw ghetto uprising. congress established the annual days of remembrance, memorial and educational activities will take place in schools places of worship and communities across this nation. this is a time to mourn the

millions of victims of the holocaust and annual reminder to americans and to all humanity that we must never forget the evil that man did upon his fellow man. it was a supreme court justice from new york, who served as a lead american prosecutor of nazi war criminals at the nuremberg trials. in recognition of his work to expose the horrors of the holocaust, we named the courthouse in buffalo in jackson's honor. americans will memorialize the victims of the holocaust and we will pray for vigilance and the resolve to stop such evil fl ever happening again. i yield back. the speaker pro tempore: the gentleman's time has expired. for what purpose does the gentleman from illinois seek recognition? . >> i ask unanimous consent permission to address the house for one minute. . >> i rise to express my support for the iran nuclear agreement

review act that has now passed out of the senate foreign relations committee with unanimous support. this important step shows there continues to be momentum to move forward on this vital and necessary bill to ensure accountability and congressional oversight over any deal with iran. mr. dold: i call upon on my colleagues of both sides of the aisle to enact this bipartisan legislation so the american people can have a say in any final agreement. mr. speaker, i remain extremely concerned that the administration's latest agreement with iran means we are headed for a historically bad deal. an agreement that sunsets by the time my youngest daughter is in college does nothing to secure our long-term national security. in the weeks ahead congress must stand strong and reject any deal that leaves intact iran's nuclear infrastructure. sements itself as a threshold

state and unwinds the arc kecktur in exchange for empty promises or a regime that falls short of any where any time inspections. we must not be fooled and iran must not be left with any path towards a nuclear weapon. the speaker pro tempore: the gentleman's time has expired. for what purpose does the gentlewoman from ohio seek recognition? >> permission to address the house for one minute. the speaker pro tempore: without objection. mrs. beatty: mr. speaker, i join many of my colleagues today proudly wearing red to ask us to remember to bring our girls back, who were kidnapped by boko haram. mr. speaker i also returned to washington this week from a busy district work period, where i advocated for home ownership explored funding for early childhood through college

education and heard from seniors and veterans about their need for access to affordable health care. unfortunately, it is very clear mr. speaker, that the republican leadership continues to turn a deaf ear to the american people to our seniors to our veterans and to the next generation by putting forward legislation that does not work for my district in central ohio, nor this nation. democrats, however, have put forth plans to help hardworking american families, by making it easier to a home making it easier to send our children to college and making it easier to have a secure and enjoyable retirement. mr. speaker, republican leadership should listen to american families and help them attain the tools they need to achieve economic security.

thank you, mr. speaker. . . the speaker pro tempore: the the gentlewoman from is recognized for one min. miss foss: -- ms. foxx: than you, mr. speaker. today is the annual deadline to file tax returns. taxpayers shudder at the mere thought of the i.r.s. and that hasn't been helped since the federal government's most feared agency singled out conservative groups for unprecedented invasive scrutiny. as americans we expect our government to preserve, protect and defend our rights not target them for political gain and control. the house is poised to pass several pieces of legislation today that will help ensure that all taxpayers are treated fairly and hold i.r.s. employees accountable for their actions. tomorrow the house will vote to repeal permanently the death tax so that families who have lost

loved ones will not faced with the enormous financial burden in the wake of that loss. while it represents only a tiny fraction of federal revenue, the death tax can be devastating for a family. we must repeal this unreasonable and unfair burden on thousands of american families, small businesses, and family farms. i yield back. the speaker pro tempore: the gentlewoman's time has expired. for what purpose does the gentlewoman from illinois seek recognition? without objection, the gentlewoman is recognized for one minute. ms. kelly: thank you. mr. speaker, it's been a year since 27 years were abducted from a secondary school in northern nigeria by militant islamic group boko haram. since then, we have heard numerous tar heels of unspeakable atrocities committed by the group. the continued abductions of school girls who have been trafficked and murdered. the sickening discovery of a mass grave with beheaded remains

in a formerly boko haram held territory in northern nigeria. and just when we thought that boko haram had reached its evil peak, the group scarce an unholly alliance to isil. i'd like to commend my house colleagues for unanimously passing a resolution i introduced condemning boko haram. it sent a strong message to the world that america will never tolerate terrorism. and this congress will never abide terrorists. we must continue to stand together to fight boko haram's brutal victimization of innocent men women, and children, and defend the basic human reists school girls in nigeria and around the world to receive an education. we can never forget our girls and we can never forgive the cowardly crimes of boko haram. i yield back. the speaker pro tempore: the gentlelady's time has expired. for what purpose does the gentleman from texas seek recognition? >> i request unanimous consent to address the house. the speaker pro tempore: without objection the gentleman is recognized for one minute. >> mr. speaker today is tax

day. bringing us another painful reminder of our broken federal tax code which is being enforced at the heavy and many times unfair hand of the internal revenue service. simply put, american taxpayers are sick and tired of this out-of-control agency. the i.r.s. has grown too large, too powerful too aggressive, and too involved in the everyday lives of the american people. mr. babin: today the house will pass a series of bills to end this abuse and we invite the u.s. senate and the president to join us. our bills will protect the hardworking taxpayers and hold the i.r.s. employees accountable. we create a taxpayer bill of rights, ensuring the american taxpayers are treated with the respect that they deserve. we will take steps to end the politicization of the i.r.s. which abusively and illegally

targeted conservative american citizens from lost emails to refusing to testify before congress the i.r.s. abuses must end. i urge my colleagues to support these commonsense bills to bring transparency and accountability to this run away agency. thank you, mr. chairman. i yield back. the speaker pro tempore: the gentleman's time has expired. for what purpose does the gentlewoman from california seek recognition? >> unanimous consent to address the house for one minute. the speaker pro tempore: without objection, the gentlewoman is recognized for one minute. ms. hahn: thank you, mr. speaker. i rise today in solidarity with the nigerian people who are still terrorized by boko haram. it's now been one year since 276 school girls were abducted from their dorms and classrooms by boko haram. this militant terrorist group continues its violent attacks, kidnapping rape, murder, and brutality against children, women, and men.

one year ago the international community joined in the social media campaign #bringbackourgirls to raise awareness of this tragic kidnapping. we speak out today to say these girls have not been forgotten as 219 of them remain missing, their faith unknown. many american individuals and organizations, as well as government leaders are continuing efforts to aid the nigerian people who have been victimized and to prevent future violence. we must keep in mind the atrocities committed by boko haram as we and our allies continue to fight extremist groups around the world. i yield back. the speaker pro tempore: the gentlelady's time has expired. for what purpose does the gentlewoman from new jersey seek recognition? without objection, the gentlewoman is recognized for one minute.

ms. watson coleman: thank you, mr. speaker. mr. speaker, i rise to remind my colleagues that we have not yet succeeded in bringing back the 219 nigerian girls abducted by boko haram on this day last year. for a moment, the plight of those young school girls captured the attention of the world, spurred by millions of tweets and a hash tag that nanded justice. as is so often the case of faces of color, their disappearance quickly left the headlines. we can neither forget nor give up on these girls. their abduction was a violent challenge to peace, freedom, and to the right of every girl to choose to better herself through education. mr. speaker i join my colleagues in calling for a renewed effort to bring back those girls and to bring justice to those responsible. thank you. i yield back the balance of my time. the speaker pro tempore: the gentlewoman yields back. for what purpose does the gentlewoman from california seek recognition? >> unanimous consent to address the house for one minute. the speaker pro tempore: without objection, the gentlewoman is recognized for one minute. mrs. davis: thank you, mr.

speaker. mr. speaker, i rise today to bring back our girls. i recently returned from a bicameral delegation mission to several african countries focusing on terrorist threats. the girls are still on everyone's minds. as are the increasingly frequent and violent attacks on boko haram. with boko haram's recent alignment with isil, we must do more to counter the growing worldwide threat. we must work with the nigerian government and the president along with the governments of chad, kenya, cameroon, and any other nation willing to stand up and fight. building a partner capacity by assisting in military training and sharing against will go a long way in the fight to end this cancer. we must also ensure that the voices of women everywhere are elevated. not just in nigeria, but around the world. nowhere in this world should girls fear for their lives just because they want an education.

the speaker pro tempore: the gentlewoman yields back. for what purpose does the gentleman from kansas seek recognition? >> unanimous consent to address the house for one minute. revise and extend my remarks. the speaker pro tempore: without objection, the gentleman is recognized for one minute. >> mr. speaker, today millions of americans will take their hard-earned income through toil and labor and send a significant portion of that sweat equity to washington, d.c., for this congress to spend. sending trillions to continue to beat a floletblothed government. mr. yoder: according to the i.r.s. americans have spent 6 billion hours and $168 million simply having their tax returns prepared. these taxpayers pay a heavy burden for our actions here. last year our federal government took in more money from the american people than ever before. washington doesn't have a revenue problem, it has a spending problem. which is easy for congress because they are spending other people's money. americans expect when they send their tax dollars to washington, d.c., we will be good stewards of that money. that we will treat it with the

respect for the american people to work hard to earn it and send it here. so today as americans head to the post office to drop their returns before the deadline, we owe them a great debt of gratitude. in that i ask congress renew its efforts to reduce spending, reform programs, balance our budget, and reduce the heavyweight of the tax burden on these hardworking american people. i yield back. the speaker pro tempore: the gentleman's time has expired. for what purpose does the gentlewoman from the virgin islands seek recognition? ms. plaskett: i ask unanimous consent to address the house for one minute. the speaker pro tempore: without objection, the gentlewoman is recognized for one minute. ms. plaskett: thank you, mr. speaker. today, one day after the one-year anniversary of the abduction of the school girls in nigeria, i rise to encourage my colleagues here in congress to continue in its efforts to help bring back our girls. we have protested, demonstrated tweeted, and spoken about this issue on a number of occasions. now with the new nigerian leader in place i encourage the president to do all within his

power to tea feet boko haram and bring back our girls. in an effort to improve the quality of life of their young daughters, can you imagine as a parent sending your child off to school and never seeing them again? this is the case for hundreds of families. this is not right. no family or child should feel threatened when it comes to improving their lives through education. therefore, as we continue to call for the total annihilation of boko haram, we should also use this moment to emphasize the importance of establishing safe learning environments for all children. i commend usaid and other human rights organizations for the work that they have done to accomplish this goal. as a person of color a mother, and an american, i urge you-all to do much more to stop boko haram and promote safe quality education for young girls and boys around the world. the speaker pro tempore: the gentlelady's time has expired. for what purpose does the

gentlewoman from washington seek recognition? without objection, the gentlewoman is recognized for one minute. ms.delbeney: today is tax day, april 15, one of the things -- miss beutler: one of the things i wanted to bring to the attention of this committee is the amount of waste and abuse that takes place not just within the bloated federal government, within the i.r.s. i serve as the vice chair of the financial services oversight committee on the appropriations committee. and this last go-round we reduced or cut the i.r.s.' budget by $100 million to $300 million right? and they -- the i.r.s. commissioner was telling us it's too much. too much. the sky is going to fall. we are not going to be able to process returns, give taxpayers assistance. what needs to be told on this floor, mr. speaker, is that the i.r.s. sends out tens of billions of misapplied or fraudulent payments. tens of billions.

this has to stop. it's not an issue of not making sure people pay their taxes. i'm all for making sure things are applied fairly and equitably, but we have an obligation a responsibility, to make sure that money is spent appropriately and efficiently or safeguard it. it's not our con-- money. i wanted to take this opportunity to recognize the hardworking moms and dads, individuals across this country who have written their check to uncle sam and they expect us to be good stewards of their hard-earned dollars. i urge this body to pass -- there's a few bills working on this week whether it's balancing the budget or making sure we eliminate the death tax, we'll have our opportunity to make sure we are holding the federal government accountable. the speaker pro tempore: the gentlelady's time has expired. for what purpose does the gentleman from california seek recognition? >> i ask unanimous consent to address the house for one minute. revise and extend my remarks. the speaker pro tempore: without objection, the gentleman is recognized for one min. mr. costa: mr. speaker i rise today to speak about our most

precious natural resource and that's water. it's water we care in d.c., in the san joaquin valley, california, it's always water week. this picture here, you think would be taken in an underdeveloped country thousands of miles away. it's not. these are the squalid living conditions in california san joaquin valley. they are a direct result of the extreme lack of water in california. and while in part the drought is to blame our inability to move limited water is exooser baiting the crisis, and while conditions like these are unacceptable, to all of those and the richest country in the world, we must do something about it, it takes water to grow food, period. . this year some estimates say acres in production will be

fallow. we need to operate on flexibility to deal with this crisis. in the long-term it's time we fix the broken water system not just for california but for the rest and the entire world of which we provide a large part of the food supply. this is the challenge of the 21st century. i yield back. the speaker pro tempore: the gentleman's time has expired. for what purpose does the gentleman from nevada seek recognition? >> permission to address the house for one minute. >> i rise today to address the issue that affects the growth of prosperity of individuals and businesses. our economy continues to struggle. our tax code shouldn't be working against us. each year americans have to navigate through tax revenue code, which stands at tens of thousands of pages.

the agency is charged with collecting taxes from americans. mr. hardy: has been scrutinizing over paperwork for conservative groups. i stand here today to advance the conversation surrounding the comprehensive tax reform, from the individual code to the corporate tax system reforming the needs to result in a fair flatter system that works for americans and their businesses, not against them. as we labor through another tax day it's a reminder, mr. speaker, that we haven't addressed the code in close to 30 years. we have the ability to tackle the tax code, if only we are willing to make hard decisions. thank you, mr. speaker. the speaker pro tempore: the gentleman's time has expired. for what purpose does the gentleman from maryland seek recognition? >> permission to address the house for one minute. >> mr. speaker, in 45 days, the

highway trust fund runs out of money. 90% of the road projects in this country will grind to a halt. and that's a national tragedy particularly when there are numerous bipartisan proposals in this congress to deal with this situation. we decided to reach out to my constituents and find out what they think about america's infrastructure and we received hundreds and hundreds of responses detailing all the problems my constituents have with long commute times, concrete falling down from bridges and hitting their windshield, water interruptions. we cannot let this happen in the united states of america in the year 2015. i encourage this congress to adopt a long-term highway funding bill and stop with short-term measures that just delay the inevitable and let's invest in america's future and our infrastructure and let's stop americans from having the problems that they have to deal

with day in and day out with an underinvested, aged infrastructure. the speaker pro tempore: the gentleman's time has expired. for what purpose does the gentlewoman from florida seek recognition? >> permission to address the house for one minute. the speaker pro tempore: the the gentlewoman from florida. the gentlewoman from new york seek recognition? >> permission to address the house for one minute. the speaker pro tempore: without objection. ms. clarke: i stand today with my colleagues to focus the attention on the world of the 276 young women who were kid by boko haram, 219 wherebs are unknown in nigeria, just a year ago in april. this kidnapping, this act of

terrorism was an attack on the basic human rights of women and girls to participate in civil society, in this instance by attending school to develop their individual talents and god-given potential. these young people were violently abducted for the purpose of preventing their full participation in the civil society of nigeria. now, a year after their kidnapping, these young women are still missing and boko haram continues to terrorize the people of west africa forcing millions of people to flee their home and undermining the foundations of democracy. we must continue to find these girls and bring their abductors to justice. the destabilizeation of nigeria have implications for the continent of africa and the world. we have called on the community of nations to bring back our girls. and i yield back. the speaker pro tempore: the gentlewoman's time has expired. for what purpose does the gentlewoman from texas seek

recognition? >> permission to address the house for one minute and revise and extend my remarks. the speaker pro tempore: the gentlewoman is recognized for one minute. ms. jackson lee: thank you very much, mr. speaker. what you have seen today is a powerful impact of women of the united states congress. earlier today we joined on the steps of the united states congress and in the area that we joined with the young girls who had escaped from boko haram, women of faith and many other advocates we stood there arm and arm listening to the stories of those young girls who jumped out of trucks and escaped from the violence of boko haram and their thugish leader. boko haram are terrorists. and year ago they stole our girls the world's girls. i led a delegation joined with my colleagues to nigeria and in

that effort, we saw the families who are crying and were broken. we protested at the the nigerian embassy and made a call to the then president. the day we have been on the floor working with my colleagues who have continuously said bring the girls back. mr. speaker, 15,000 lives in nigeria have been killed because of boko haram. 1.5 million of those are displaced persons and 800,000 of those are children. i end my remarks by saying, bring the girls back. delighted to have been with congresswoman maloney and we will never give up by bringing the girls back. they are world girls. they are our girls. the speaker pro tempore: for what purpose does the gentlewoman from new york seek recognition? >> permission to address the house, revise and extend my remarks. the speaker pro tempore: without

objection. mrs. maloney: mr. speaker yesterday on the one-year anniversary of the kidnapping of the girls of nigeria, there were solemn acts of remembrance in nigeria's capital and the republic of the congo, a protest near the i've ell tower in paris and gathering in london to call for the girls to be returned. in my home city of new york as the sun was setting, the empire state building was lit up brightly in purple and red, purple for violence against women and red for the girls of nigeria. seems like the very act that rips them from the arms of their parents have somehow tied the rest of the world together united us in our outrage and armed us with hope. feelings are not enough. it is time for action. it is time for the governments

of africa to unite and to act. and already governments of chad, nigeria niger and cameroon are holding boko haram accountable. we will never ever forget our girls. and we could not forgive our failure to act. i place in the record letters from african leaders and the republic of congo in support of bringing our girls back. the speaker pro tempore: for what purpose does the gentlewoman from florida seek recognition? >> permission to address the house for one minute. the speaker pro tempore: without objection. the gentlewoman is recognized for one minute. ms. wilson: mr. speaker, i rise to recognize the one-year anniversary of the tragic kidnapping of 276 girls in

nigeria. i welcome two of the girls who are with us today. i thank the members of congress for taking part in this sad, sad anniversary. we are wearing red today and purple to note the horrible atrocity. how much longer do we have to wait before the girls are returned to their families? how many more people must die before boko haram is defeated. how many more families must be separated? how many more women will be raped? mr. speaker boko haram must be stopped. we must do everything we can to help the nigerian government in bringing back our girls. we must continue to march, continue to demonstrate, continue to protest, continue to pass legislation and continue to tweet #bringbackour girls.

until our girls are returned home. i yield back. the speaker pro tempore: the gentlewoman's time has expired. for what purpose does the gentleman from ohio seek recognition? mr. stivers: i call up house resolution 200 and ask for its immediate consideration. the clerk:resolved that upon adoption of this resolution it shall be in order to consider in the house the bill h.r. 622, to amend the internal revenue code of 1986 to make permanent the deduction of state and local general sales taxes. all points of order against consideration of the bill are waived. the amendment in the nature of a substitute recommended by the committee on ways and means now printed in the bill, modified by the amendment printed in part a of the report of the committee on rules accompanying this resolution, shall be considered as adopted. the bill, as amended, shall be considered as read.

all points of order against provisions in the bill, as amended, are waived. the previous question shall be considered as ordered on the bill, as amended, and on any further amendment thereto, to final passage without intervening motion except, one one hour of debate equally divided and controlled by the chair and ranking minority member of the committee on ways and means, and two, one motion to recommit with or without instructions. section 2, upon adoption of this resolution it shall be in order to consider in the house the bill h.r. 1105 to amend the internal revenue code of 1986 to repeal the estate and generation-skipping transfer taxes, and for other purposes. all points of order against consideration of the bill are waived. the amendment in the nature of a substitute recommended by the committee on ways and means now printed in the bill, modified by the amendment printed in part b of the report of the committee on rules accompanying this resolution, shall be considered as adopted. the bill, as amended, shall be considered as read. all points of order against provisions in the bill, as amended, are waived.

the previous question shall be considered as ordered on the bill, as amended, and on any further amendment thereto, to final passage without intervening motion except, one one hour of debate equally divided and controlled by the chair and ranking minority member of the committee on ways and means, and two, one motion to recommit with or without instructions. section 3, at any time after adoption of this resolution the speaker may, pursuant to clause 2-b of rule 18, declare the house resolved into the committee of the whole house on the state of the union for consideration of the bill h.r. 1195, to amend the consumer financial protection act of 2010 to establish advisory boards, and for other purposes. the first reading of the bill shall be dispensed with. all points of order against consideration of the bill are waived. general debate shall be confined to the bill and amendments specified in this section and shall not exceed one hour equally divided and controlled by the chair and ranking minority member of the committee on financial services.

after general debate the bill shall be considered for amendment under the five-minute rule. the amendment printed in part c of the report of the committee on rules accompanying this resolution shall be considered as adopted in the house and in the committee of the whole. the bill, as amended, shall be considered as read. all points of order against provisions in the bill, as amended, are waived. no further amendment to the bill, as amended, shall be in order except those printed in part d of the report of the committee on rules. each such further amendment may be offered only in the order printed in the report, may be offered only by a member designated in the report shall be considered as read, shall be debatable for the time specified in the report equally divided and controlled by the proponent and an opponent, shall not be subject to amendment, and shall not be subject to a demand for division of the question in the house or in the committee of the whole. all points of order against such all points of order against such further amendments are waived.

at the conclusion of consideration of the bill for amendment the committee shall rise and report the bill, as amended, to the house with such further amendments as may have been adopted. the previous question shall be considered as ordered on the bill, as amended, and on any further amendment thereto, to final passage without intervening motion except one motion to recommit with or without instructions. without instructions. the speaker pro tempore: the gentleman from ohio is recognized for one hour. >> mr. speaker, during consideration of this resolution, all time yielded is for the purpose of debate only. and i now yield the customary 30 minutes to the gentleman from colorado, mr. polis, pending which i yield myself such time as i may consume. the speaker pro tempore: without objection. mr. stivers: mr. speaker, i ask unanimous consent that all members may have five legislative days to revise and extend their remarks. the speaker pro tempore: without objection. mr. stivers: thank you, mr. speaker. mr. speaker, on tuesday, the rules committee met and reported a rule for three important bills. h.r. 622, the state and local tax deduction fairness act of

2015. h.r. 1105, the death tax repeal act of 2015. and h.r. 1195 the bureau of consumer financial protection advisory board act. house resolution 200 provides for a closed rule for consideration of h.r. 622 and h.r. 1105, and a structured rule for the consideration of h.r. 1195. the resolution provides one hour of debate equally divided between the chair and ranking minority member of the committee on ways and means for h.r. 622 and h.r. 1105, and one hour of debate equally divided between the chair and ranking minority member of the committee on financial services for h.r. 1195. the resolution also provides for consideration of the two amendments offered by the gentlewoman from new hampshire ms. kuster, on h.r. 1195 and

provides a motion to recommit for each bill. mr. chairman -- mr. speaker, i rise today to support the resolution and the underlying legislation. each of these bills is important to providing fairness and certainty for our nation's tax code. ensuring our nation's small business and family farms are able to pass on to the next generation and ensuring our nation's community banks, credit unions, and small businesses are able to work with federal regulators and have their voices heard. today is april 15. it's tax day. millions of americans are filing their taxes today. they go through this annual process and many americans are frustrated today. because sometimes the tax code is frustrating. unfortunately, the tax code's

also frustrated by the fact that millions of americans have to wait until the last minute to find out what the tax code will be because so many provisions in our tax code are temporary. last year, the tax -- so-called tax extender package, a batch of tax provisions, was retroactively applied for the entire year of 2014, but it didn't get signed into law until december 19. that's less than two calendar weeks from the end of the year. well, mr. speaker we are determined to provide a little more certainty and a little more fairness in our tax code for the future. and that's what these bills are about today. we are moving forward with important legislation that permanently extends a couple of sections in the tax code. h.r. 622 is a he very straightforward proposal. -- is a very straightforward

proposal. in our tax code today, american taxpayers have the option to deduct their state taxes. they can deduct their income taxes, of course, that provision is permanent. it's in the law permanently. if they want to deduct their sales taxes that is an annual provision that's been -- part of the tax extender package last year which wasn't even renewed until december 19. this is an issue of fairness. some states like ohio, where i happen to reside, have an income tax. other states have a sales tax in its place. for the states that have sales taxes having this uncertainty is patently unfair and it pits one state against another. it advantages states that have an income tax and disadvantages states that have a sales tax. states like texas and florida where millions of americans live, do not have an income tax in arizona. they have a sales tax. so we should treat these two tax

systems the same. we should be fair and say, if the income tax deduction is permanent the sales tax deduction is permanent as well. certainly i know the gentleman from colorado brought up some good points yesterday in the rules committee meeting, and while you could move to make the income tax deduction temporary that would also provide certainty, i think until we can do tax reform we should make these provisions permanent because of congress' inability to, in a timely way, provide certainty to the american public. and in tax reform we can have the discussion about deductibility as an overall concept. i think that's a fair debate to have, but if we are not going to renew it until december 19 12 months into the year that does not create a fair and certain

system for our taxpayers. we want to ensure taxpayers across the country are treated equally and fairly by our tax code. this underlying legislation would permanently extend the sales tax deduction just like the income tax deduction is permanently in law. h.r. 1105 is a proposal to repeal the death tax. the death tax conflicts with the american dream and it is inherently unfair. the death tax hurts family businesses, family farmers and ranchers. in fact, according to the joint economic committee, the death tax hurts economic growth and activity by discouraging savings and small business growth. it represents a tiny fraction of federal revenue, but its impact on families is enormous. the death tax violates the basic premise of the american dream that if american individuals

work hard and provide for their families, that they'll get to keep some of that money. many americans spend their entire life working hard to build a nest egg for their families, and yet through the federal tax code the federal government can take up to 40% of certain estates just because somebody was unfortunate enough to die. in my district, which covers parts of rural ohio this is often a problem for small family businesses and family farms. as the price of land continues to go up and the price of farm equipment it's a capital intensive business. and unfortunately when you have the power to tax something, you have the power to destroy it. and when these assets trigger the tax in the death tax, what many times happens is part of the family farm or part of the family business has to be sold and liquidated, taken away from

the family, just to pay the tax collector. the death tax is one of the reasons that some family businesses have been lost from generation to -- one generation to the next. i don't think it's fair at all for a family business to have to pay that type of price. family businesses and farms should be able to pass on what they worked so hard for and what has already been taxed to the next generation. instead of giving 40% back to the government. the death tax represents double and sometimes triple taxation and it further penalizes people from saving and investing in their family, their business, and their family farm. i'm glad we have an opportunity to move forward on this he proposal and repeal -- on this proposal and repeal the death tax. final hely, mr. speaker, h.r. 1195, would create a small business advisory council for the cfpb and codify two other

councils that the cfpb did create on their own. it would provide information on emerging practices in the consumer financial products and servicings industry. h.r. 1190 provides -- 1195 provides for a small business counsel to advise the cfpb regarding small business concerns. it's important that the cfpb receive this input from people that are close to the action that know what's going on in consumer finance. and it's critical for small businesses and community-based financial institutions to have that kind of input and dialogue with the cfpb. small business is the engine of our economy. and we need to ensure its viability in the future by making sure that our federal regulators are well informed of the issues affecting small business as he they move forward with important regulations.

i look forward to debating these bills with our house colleagues and i urge support for the rule and underlying legislation. i reserve the balance of my time. the speaker pro tempore: the gentleman reserves. the gentleman from colorado is recognized. mr. polis: thank you, mr. speaker. the rule here today provides for consideration of three bills, all of which i oppose in their current form. i want to talk about each of those. we also have under this rule a closed process. this resolution contains the 19th and 20th closed rules of this congress. instead of having an open debate about taxes here on tax day, we see nothing more than recycled partisan measures and attacks on consumer protections that are disdisguised and under the guise of the small business advisory board which historically has been a bipartisan effort. while discussing tax legislation on tax day may not seem the most exciting piece of legislative news to our constituents, i hope they are watching today, mr. speaker. this rule and this bill we are

bringing under it really demonstrate the gulf that exists between our two parties when we talk about things like middle class economics. this is a $296 billion tax cut. so if we have $296 billion in taxes to cut, who are we going to cut taxes for? this bill affects 100 families in colorado. with the same amount of money, $296 billion, we could cut taxes for every american adult by $1,000. that $1,000 would mean a lot to middle class families, mr. speaker. it might help pay for your kids' college tuition, might help pay for a family vacation. but instead of directing money there, we are directing it to the very wealthiest americans, namely those who die with more than a $10 million estate for a married couple. i think we see a stark contrast on priorities. while i disagree with the policies and tactics under

consideration, i think it's important to talk about what a democratic majority would do here on tax day. we would certainly not be about to consider a bill that applies to literally zero percent of taxpayers, mr. speaker, and let me clarify because that may seem strange to some people that this applies to zero percent of taxpayers, but the bill we are considering with regard to an inheritance tax on estates over $10 million, would apply to 0.15% of taxpayers. that could be rounded down to zeer he row. it doesn't even apply to those taxpayers. it applies to them after they are dead. so it applies to zero living americans. mind you we won't have a debate about the broken immigration policies that impact over 11 million immigrants workers and would grow the tax base. we want discussions on reducing classes for the middle class, but we are having policies that affect a few thousand dead people, rich dead people i might add. if there were a democratic majority on tax day, we would be

working to provide tax relief to middle class families rather than offering a bill that would gut p one agency's sole purpose to protect middle class consumers and delivering a tax break to rich, dead families. we have another bill under this rule ostensibly, about a small business advisory board. this is a worthwhile effort to provide a small business advisory input to the consumer financial protection agency. unfortunately, it is a minimal cost, $9 million but the republicans are offering a way of paying for it that guts the consumer financial protection bureau. they are effectively cutting off your arm to remove a splinter in your pinky. well, look, if the majority was consistent when they say the deficit matters and we must pay for legislation, but we are dealt with two bills that are mutually exclusive. on the one hand they are handing out $269 billion in deficit spending to providing tax cuts to 1,000 americans who are already dead, and on the other

hand they are saying this $9 million somehow we have to figure out a way of paying for, and they are effectively gutting the financial protection agency to do it. that's because this $9 million is apparently a step too far. even though they are offering two bills, one that has $269 billion to the deficit, and the other adds $42 billion to the deficit which i'll talk about in a minute. in this year alone, the house ways and means committee has given congress nine tax expenditure bills at a cost of $317 billion, all unfunded. $317 billion in tax expenditure spending. not even included this $269 billion billion that they are looking -- $269 billion that they are looking at doing today. what bothers me most about this rule today is where we say to ourselves, look, we'll spend

$269 billion for a tax expenditure for dead rich people $42 billion on a tax reform that will ultimately make tax reform harder but we can't spend $9 million on a bill that helps small business. . we have a lot of ideas about how to spend money, $269 billion in tax expenditures to do, why don't we direct that to a tax cut for small businesses or reducing the corporate tax rate, which is the highest in the world or reducing the middle-class tax rate, but instead, it is being directed to 100 dead people in cole, rather than to allow businesses to keep more of their money so they can re-invest infrastructure and create jobs. this tax break, we are giving it

to 100 dead people. we should be talking about tax reform and how to reduce taxes for the middle class. we are going to have a closed debate that will not likely pass the senate and if it goes to the president, he will likely veto this. $269 billion in benefits in less than 100 dead people in the state of cole. they say this will help small business, let's keep in mind you don't even pay inheritance in the first $5 million of your estate $10 million for a couple. you can die and your hires pay zero tax on that tax. wall we are saying now is that the very limited number of families that might have estates

of $50 million instead of paying tax on that, will pay zero tax on that and have the cost of that added to the deficit. there are a lot of ideas about spending $269 we should spend it on schools or science and research, why aren't we lowering taxes on businesses or reducing the marginal rate and reducing the tax brackets across the bort, why not a tax refund to middle-class families. but we instead we are spending it on dead people. that is the least productive ways to attempt to cut taxes. you want to cut taxes on small businesses, no argument here. i would have loved to keep my own money to invest in the growth of my small business rather than receive a tax break when i'm already dead. this makes no sense. we would love to get rid of

every tax estate tax, business tax, income tax, we gee that government needs so much money to function. we have a house budget. the house budget stipulates a certain amount of tax breaks. it's up to our body to decide how to deliver those tax breaks. i think that almost every business owner would what would rather see rates when they are alive and employ people rather than a tax break after they're dead. proponents of this bill tell stories about how many businesses or farms are harmed by the estate tax. how many businesses are harmed by the money they are forced to turn over the government. why are we giving the hard-earned income to the government every year? no. the tax and spend approach continues to oppress small businesses with higher and higher taxes, oppress the middle class with higher and hire taxes

and only concerned with giving a tax break to dead, rich people. i disagree. chairman ryan knows full well i'm enthusiastic about having a discussion about how to cut taxes for businesses and reduce the businesses on small businesses and streamline the tax code by reducing tax expenditures and bringing down tax rates to ensure that capital expenditures by businesses and re-investing in businesses is determined by business owners rather than lobbyy -- lobbyists. these are detrimental to the middle class and american small businesses. i reserve the balance of my time. the speaker pro tempore: the gentleman reserves the balance of his time. the gentleman from ohio is recognized. mr. stivers: i have three quick points in response before i yield to the gentleman from tennessee, with regard to the

death tax, it's important to remember whose money it is in the first place. this money has already been taxed. some small businesses grow to be big businesses and we are for that in america and that's great, just because someone has the misfortune to die does not mean that the government should take up to 40% of their assets. second with regard to the cfpb this bill was bipartisan and i hope that we can get it back to a bipartisan bill, because the input from small businesses and credit unions and community banks is something that both sides of the aisle agree on and the disagreement is on the pay-for. unfortunately the gentleman from cole and his side of the aisle when they were in charge did not subject the cfpb to the appropriations process therefore, any time we make any change that requires money, it requires an offset. this offset says beginning in

2020, it reduces the cap of the amount that the cfpb can take from the federal reserve. as an exact offset, it was done by the c.b.o., said to us, and did an offset for the $700,000 a year it allegedly according to the c.b.o. will take to run these three advisory committees and doesn't apply any cap until the year 2020. it does apply a cap exactly offset by the amount that it will have cost to run these committees for the budget window. and that starts in the year 2020. and i'm disappointed we didn't find a bipartisan offset. i know that the chairman of our financial services committee did say that he talked to the minority whip's office when he did the offset but obviously folks on the other side are upset. i want to acknowledge it started as a bipartisan bill that passed

our financial services committee that i happen to sit on in a bipartisan overwhelming basis. in fact i believe it was unanimous. the last point to the gentleman from colorado is on comprehensive tax reform, we agree that america needs comprehensive tax reform and nothing in these underlying bills would preclude us from doing comprehensive tax reform, but it's important that the american people know that we want to end the death tax and create a situation that there are permanent deductions that are the same for income tax states and sales tax states and they will be treated fairly. both of those bills are about fairness and the advisory committee bill is about making input and dialogue with small business before the cfpb creates regulation. i yield three minutes to the gentleman from tennessee, mr. duncan. the speaker pro tempore: the gentleman from tennessee is recognized. mr. duncan: i want to thank the

gentleman from ohio for this time. i rise in strong support of the combined rule bringing all three of these very important bills to the floor today. however, i rise to speak primarily about h.r. 622, the state and local sales tax deduction fairness act, which is so vitally important to the people of my home state of tennessee. some people refer to today as tax day, the day on which individual income tax returns are due to the federal government. but actually, for most americans every day is tax day, counting sales taxes, gas taxes, property taxes, all the taxes that people pay directly and then all the hidden indirect taxes we pay on everything in the cost of goods, taxes that are passed onto the consumer in the form of higher prices, because to stay in businesses businesses have to pass their taxes onto the consumer in the form of higher prices. we are an overtaxed nation.

most will pay more taxes than on food, clothing and housing gind. per person the federal government collected a near record amount in revenues over the past 12 months $3.3 trillion just to the federal government and another trillion and a half or perhaps even more to state and local governments. despite what some say, washington doesn't have a revenue problem but a spending problem and higher taxes won't solve it. tennessee is a prime example of that, an example for the nation leading the way because it is a low tax state. the state and local sales tax deduction fairness act is especially important to my state because it will help tennessee families make ends meet by keeping more money in the pockets of hardworking individuals. this deduction is a matter of fairness to ensure they are treated the same way the federal

government treats those in states with state income taxes. the state and local sales tax deduction allows states with no state income tax to deduct their state and local sales tax payments from their federal income tax and this puts tennessee on equal footing with taxpayers in other states that can deduct state income taxes. this is a matter of fairness, mr. speaker. as the gentleman from ohio, the people of tennessee shouldn't pay a larger taxes simply because we pay sales tax and rely on sales taxes instead of income taxes. making this deduction permanent will provide certainty to the people of tennessee who itemize their taxes and allow them to plan. people all over the country are moving from the high tax states to the low tax states. tennessee benefits from this. jobs are being created. our state economy is one of the strongest in the nation because

we keep our taxes low. this is an example that the nation should follow and certainly not one that the nation should penalize in any way. i urge support for this legislation. and i yield back. the speaker pro tempore: the gentleman's time has expired. the gentleman from colorado. mr. polis: i want to address some of the points that my colleague, the gentleman from ohio. he asked whose money is it. i think you ask any small business person, any person that we're talking about here, people that are worth over $10 million and you say look, would you rather pay higher taxes while you are alive or after you're dead. i bet everybody would rather hold on to more of their money, keep more while alive rather than pay it after they're dead. i certainly would i would like to pay after i'm dead than alive. number two, he said why can't we

come up with this pay-for. this body at its very best just came together around a package over $100 billion for s.g.r. this is $9 million not that hard to pay for $9 million. we probably spend that just having this debate right here keeping the lights on and the c-span flowing and the chamber going. $9 million, it's easy. if you allow this to come up under an open rule, plenty of amendments could have offered $9 million pay-fors. take it out of any account. it is a relatively small amount of money. take it from any government agency and i'm sure you could find $9 million to agree on to fund this rather than gut a back-door attempt to fund the consumer financial protection agency. nothing precludes tax reform.

we are moving further and further away from tax reform by making permanent special interest tax cuts that we agree are part of the discussion for tax reform to eliminate in order to bring down taxes. so it's moving further and further away. doesn't preclude it. makes it harder. mr. speaker, yesterday was equal pay day. if we defeat the previous question, we'll offer an amendment to the rule to allow the house to consider h.r. 1619, introduced by representative delauro, which i'm proud to co-sponsor, to discuss our proposal. i yield 3 1/2 minutes to the the gentlewoman from connecticut, ms. delauro. the speaker pro tempore: the gentlewoman is recognized for 3 1/2 minutes. ms. delauro: i thank the gentleman and i rise to ask members to defeat the previous question so the gentleman from colorado can offer an amendment

for the house to immediately consider the pay check fairness act. yesterday, we marked yet another equal pay day. what is equal pay day? that means that it took 104 days for the average woman's earnings to catch up with what the average manmade last year. 104 days. that is exactly 104 days too long. 52 years since the equal pay act became law and the woman still makes only 78 cents on average for every dollar earned by a man. that is almost $10,000 a year or almost half a million dollars over the course of the average career. and the gap has barely changed in over a decade. even in nursing, a profession that is more than 90% female, a study last month showed that men earned $5,100 more per year on

average than women, when you control for education, experience and other factors. clearly, we must do more to close the gender pay gap. i re-introduced the paycheck fairness act. my bill would finish the job. it would end pay secrecy across the board. it would require employers to prove that pay disparities are not based on gender. passing the bill would give real peace to a simple principle, men and women in the same job deserve the same pay. the pay check fairness act enjoyed bipartisan support and passed the house already and come just two votes shy of passing in the senate. president obama has called on us to pass it. more crucially still the american people know the importance of paycheck fairness. in october a gallup poll asked americans to identify the top

issue facing women in the workplace. equal pay was by far the most common response among menace well as women and all across the country today, working families are in trouble. . wages are stagnant. men and women are in jobs that do not pay enough to live on. many are struggling to feed their children and to heat their homes. it is time that we look at equal pay because equal pay is a crucial part of the solution to this problem. women are half of the work force. 2/3 of us are bred winners for our families -- breadwinners for our families. it means less gas in the car, less food on the table less money in the college fund and, yes, less money to support our economy. president obama and the department of labor have shown the way by taking action to protect women who work for federal contractors.

it's high time we in the congress acted to extend real and forcible pay equity protection to all women. equal pay for equal work is the right thing to do. it's the smart thing to do and it's a popular thing to do. it is time to make it a reality for all americans, and for those of us who are in the congress, we all come to this institution from different parts of the country. we come from different skill sets, different educational backgrounds, different philosophies and yet we are in the same job and men and women in this institution get paid the same amount of money that ought to be extended to every woman in this nation. that's why we should defeat the previous question so we can introduce the paycheck fairness bill. i thank the gentleman. the speaker pro tempore: the gentleman from ohio is recognized. mr. stivers: thank you, mr. speaker. really quickly before yielding to the gentleman from texas i don't think we're going to solve necessarily the

disagreement philosophical agreement we have on the death tax because clearly we think death is bad enough and shouldn't be a taxable event and the gentleman from colorado thinks it's a preferable tax. but on the other one, i would just ask the gentleman from colorado, mr. speaker, whether he thinks having a temporary deduction for sales tax states like texas, the gentleman from texas is about to speak, is fair when we have a permanent deduction for income taxes for states like ohio? mr. polis: if the gentleman will yield? stiverstiver yes. mr. polis: as we talked about yesterday in committee, it would make the deduction of income tax temporary, moving us away from reform. i'd be happy to yield back. mr. stivers: i thank you mr. speaker, to the gentleman from colorado. it doesn't matter which we choose, we need to equalize the treatment and neither one take us further away from tax reform because in tax reform we're going to have the entire debate and whatever we do we just need to move to a system that is

fair and i don't think it's fair to states like texas that we are not going to let you know whether you can deduct your sales tax until december 19. it just does not make sense. mr. speaker i would like to yield three minutes to the gentleman from texas mr. thornberry. the speaker pro tempore: the gentleman from texas is recognized for three minutes. mr. thornberry: thank you. and i appreciate the gentleman from ohio yielding. i rise in support of the rule and the underlying legislation. mr. speaker, i think the gentleman from ohio makes a great point. it is not right to have some states given preference versus other states when states have different methods of taxation. but i want to focus my remarks primarily on the death tax and i want to first commend the gentleman from texas, mr. brady, who's the sponsor of the underlying legislation. i have had a bill to deal with the death tax and supported doing away with it completely since i have been in congress and i want to express appreciation for the 79 members

who have co-sponsored my bill in this congress which is substantially similar to the bill we will vote on tomorrow. the reason i'm so -- this issue is so important is because the death tax has a huge effect on farmers ranchers and small businesses of all kinds, including those in my district. it is one of the issues i have heard the most about. it hangs like a cloud over business -- over business growth and job creation. now, what we often hear is, well, the thresholds are so high it really doesn't affect anybody but the very rich. i just want to make two points. one we see continual efforts to increase taxes on estates, even the president's budget request this year had a different method of increasing taxes and so it makes it very difficult for any farmer, rancher, small business owner to plan because you never know what the government is going to do next.

secondly, it is wrong to tax -- to levy a tax on what someone tries to leave to their children after they have already paid taxes on it when they earn it and then have the government come and want them to pay taxes on it again. and it is wrong for an estate of $100 and it is just as wrong for an estate of $100 million. we pay taxes when we earn it the first time. we should not have the government come in after death when we're trying to leave it to our heirs or our children and then take another bite out of it. there's too many farms, ranches, small businesses who have had to sell just in order to pay the tax. and if there's one thing we want people to do in this country it is to work hard, to save and to leave something for our kids so they can have a better life. the death tax punishes you for doing that and that is why it is so fundamentally wrong

regardless of whether you're leaving a farm, a ranch, a small business or a lifetime of savings. it is time to get rid of it completely so it does not hang over us in this country. i support the rule and the underlying legislation. i hope my colleagues will as well. i yield back. the speaker pro tempore: the gentleman yields back. mr. stivers: i reserve the balance of my time. the speaker pro tempore: the gentleman reserves the balance of his time. the gentleman from colorado. mr. polis: i yield three minutes to the gentlewoman from texas, ms. jackson lee. the speaker pro tempore: the gentlewoman from texas is recognized for three minutes. ms. jackson lee: i want to thank the gentleman from colorado for his very lucid explanation of where we are today. and let me say that i hope my colleagues will join me me in eliminating sequester. we can put that on the floor today that in actuality would provide more funding for education, for military pay, for the infrastructure. we need to be doing serious work here, but let me join my colleague, congresswoman delauro, and opposing the rule

and the previous question in order to be able to assure that we pass pay equity. in today 2015 whether we have the death tax or sales tax, we have women who are making 75% on the dollar and cannot make ends meet. we're having women who are not in the body of this august house and senate working every day and getting 75 cents on the dollar. it is time for pay equity now. let's hear the voices raise up to be able to support the working women of america who over almost a century ago -- not yet -- were fighting for the right to vote. we have gained the right to vote but we are still in an unequal economic circumstance. so i want my colleagues to be as energetic about providing for pay equity. now, let any say something that is sort of bifurcated. i will say to you that on the death tax there is an equity in that. there's an equity in that

because the ability to build that estate has been through the gracious laws and hard work of the people. it's a combination that you are in the capitalistic system that's here in america and therefore the death tax is simply the transfer tax that goes on the basis of all of this money that you've made to be able to help run this government. and i don't really think that is offensive at all because there are many tax breaks that have come to the individuals with these huge estates through their lifetime. capital gains tax. many different taxes that they have. r&d taxes. research tax that gives them a benefit. and so it's not like we are taking money. it is an investment in america. so let me also add that i do come from texas and i do think equalizing of taxes is very important. i really do. but what i would like to say to my friends let us have a comprehensive tax reform. let's get rid of sequester. let's pass pay equity. let's address the tax problems

of people who make $50,000 a year and that does impact those who pay sales tax. and so that is a reasonable approach. but let's look at everybody in the circle of life, if you will, and make sure when we leave this floor tomorrow we will have addressed the concerns of all and let us look closely at the death tax in the fact they are not being punished. it is a transfer based upon the bounty of wealth that have been gained over the years invested because of a capitalistic system that allows that wealth to grow. and i don't think anyone can challenge that when you have become a rockefeller and in the time that rockefeller was in, they determined -- notorious positively for giving money because because they realized they had gained money through the system here in the united states their hard work -- i'm not denying that -- but in the overall system that we have, allow their money to grow. and so i would just make the argument that we can do well

together in doing a comprehensive system. i certainly will not ignore the fact that the equalizing of taxes through the sales tax deduction is an important step, but i would like to take many steps and i'd like my colleagues to join me in releaving the sequester but also voting for -- not voting for the previous question so the pay equity can come to the floor. vote for the women. i yield back. the speaker pro tempore: the gentleman from colorado reserves. the gentleman from ohio is recognized. mr. stivers: mr. speaker, i yield three minutes to the gentleman from louisiana, our whip, mr. scalise. the speaker pro tempore: the gentleman from louisiana is recognized for three minutes. mr. scalise: thank you, mr. speaker. and i thank the gentleman from ohio for yielding and i rise in strong support of the rule and especially in strong support of the underlying legislation to repeal the death tax in the united states of america. mr. speaker, if you look at what the death tax is, this is an attack on family-owned businesses. you're talking about people who have built up as part of the

american dream, built up businesses that are creating jobs across this country, and right now, because of the death tax -- and these people, by the way, paid taxes all along the way as they were building up that business. the business has already been taxed multiple times in most cases by the federal government and yet when the business owner dies, the first thing the federal government does is uncle sam shows up, not to issue condolences to the grieving family, but to send them a massive tax bill that in many cases mr. speaker, in many cases threatens the very existence of that business. what we hear from small business owners all over the country and family-owned businesses is in many cases when their loved ones die, while they're trying to figure out how to grieve and how to take care of the family from there, in many cases they have to spend those first few weeks figuring out how or even if

they can keep their family-owned small business bests. we see many sell their family-owned businesses that they want to pass onto the next generation so they can pay the death tax. this is morally wrong mr. speaker, that the federal government taxes people on their death after they already paid taxes building up their businesses, wanting to pass on the american dream. this is part of the american dream. not just to own a home or to create jobs, to create good jobs for people, to be able to pass that onto your kids so they can experience and live that same dream as well and to continue to grow and create jobs. but what we see so many times because of this death tax is that many business owners spend so much of their time and resources trying to figure out how to shield their business from the death tax. a lot of people aren't paying this tax. they're paying a lot of accountants and attorneys to figure out how to avoid the death tax so they can pass it on to their kids and that's money, millions and billions of dollars they could be spending growing their business, growing jobs creating more

opportunities for other people, not only to have that first job but to then go out and create their own small business. but lo and behold if they're too successful, mr. speaker, and they grow that business big enough and they have kids they want to pass it on to, eventually they'll die and the one constant they know is their kids will have to face that same decision whether or not to sell the family business just to pay the federal government over their death. this is morally wrong. it's time we repeal this death tax and preserve the american dream for those family-owned businesses across this country. i yield back the balance of my time. the speaker pro tempore: the gentleman yields back. the gentleman from ohio reserves. the gentleman from colorado is recognized. mr. polis: i want to inquire from the gentleman from ohio if he has remaining speernings. -- speakers. mr. stivers: mr. speaker, that was my last speaker. i am prepared to close, though. mr. polis: thank you mr. speaker. i yield myself such time as i may consume. the speaker pro tempore: the gentleman from colorado is recognized.

mr. polis: i have a hard time understanding why the republicans support h.r. 672 which incentivizes states and governors to increase their taxes. and add billions to our deficit. the republicans realize that this bill and its sister policy simply subsidizes high-tax states? that's what this does. you see the governors raise as much as you want. don't worry, the federal government will bail you out. the republicans will have your back. that is what this bill does and you cannot dispute. they say treats it the same. give the same bailout to texas that we give to ohio. let's bail out texas and ohio for their high taxes. brilliant.

it's at odds what the republican party present tend to stand for while here we are advocating the bailout for states with high taxes. that is the most troubling bill under this rule. directing an enormous tax break to dead people rather than living people. because the underlying policy of deducting state and local taxes can be defensible but signals that the majority has no interest in tax reform. and moves us further by enshrining one of the tax loopholes that incentivizes states to raise taxes permanently in the tax code rather than including it as part of a package that brings down tax rates for american businesses and american individuals. here on tax day, why aren't we redusting our tax rates? i'm sure they are going to say there is someone in the house

floor been saying those words 19 86. but the house and ways and means committee have given us our extender bills and moved us $317 billion away from tax reform away from cutting rates for american families and businesses, each billion, that's put in the tax code represents an additional billion dollar hurdle to ever getting a bipartisan tax reform deal done. now, look, i understand tax reform will be hard. no one agrees on what the final product should look like, even though the president and chairman ryan and others have indicated their support for the concept. but it should be and needs to be the goal of this congress. we can simplify the tax code and bring down tax rates. we can streamline the code. we can make sure that businesses invest wherever their productivity is most enhanced, rather than optimismize their

expenditures to fit the tax code that lobbyivities have inserted here in washington, d.c. we can champion small businesses and middle-class taxpayers rather than dead rich people and states with high taxes. these discussions about tax extender policy move the baseline further and further away and make tax reform harder to get done. if you listen to the majority, the folks who understand how these numbers add up, they know they can't take tax extender that cost billions of dollars off the table. you can't shield that money and still lower rates in a way that they are promising. the numbers just don't work. if extenders like this are still on the table, why are we even calling this permanent? we are further confusing people and injecting uncertainty. republicans are telling governors go ahead and raise your sales taxes and we'll bail

you out and it's not off the table to someday cut that tax reform. this bailout of high tax states is simply a step away from tax reform and a step towards encouraging governors to raise their sales tax by letting them know that the federal government is here to bail them out. so we'll debate this bill today, not pay for it, make it harder to get tax reform and send states to republican states like it's ok to raise sales taxes. maybe we can begin a very serious discussion that chairman camp started and chairman ryan has painted lip service on, and we can begin without haste. i want to address the cfpb. the republicans took a bipartisan bill to add a small business advisory board and came

back costing $9 million, not billion trillion $9 million and rather than allowing members of both sides to come up with a way of paying for it and cutting some bloated line on federal bureaucracy and both sides agreeing, they are handcuffing the entire agency with a policy rider pay-for, that effectively restriggets the crfpb rather -- cfpb. it should be easy to find a pay-for. these concepts, represents a stark difference between our parties. democrats want to cut taxes, republicans want to cut taxes for rich dead people and incentivize states to raise their sales tax. these rules allow for consideration of a tax bill that only serves the needs of a few

thousand americans rather than cutting taxes for the middle class. it moves us further away from tax reform by bailing out states like texas and after a self-executing amendment this rule would cut the consumer financial protection bureau. we should be having a conversation about comprehensive tax reform and how to make the tax code work better for the middle class and small businesses and bring down rates. we should streamline our tax code and make our businesses more competitive. i hope my colleagues oppose this rule and the underlying bill. to defeat the previous question, i will offer an amendment to allow the house to consider h.r. 1619. it is unacceptable that women are paid less than men for doing the same role. it is time to close the wage gap. this bill would do exactly that. i join representative delauro in

advocating that we enable women and in the crippling drag created by the gender pay gap on our nation's economic. i ask -- i urge my colleagues to vote no and defeat the previous question. i urge a no vote on the rule and the underlying bill. so instead of talking about providing the tax cut for dead americans we talk about providing a tax cut for living americans. instead of bailing out states and encouraging them to raise their taxes even more, we give them an incentive to reduce their taxes and at the same time reduce the federal tax rate. yes, we can. [speaking spanish] >> i urge my colleagues to vote no on the rule and the underlying bill and i yield back. the speaker pro tempore: the gentleman from ohio is recognized.

mr. stivers: these bills are about fairness. i agree with the gentleman from colorado about the incentive in the deductibility of sales tax, it is important that we put sales tax states and income tax states on a level playing field. because congress last year and the president did not enact these tax extenders until december 19 it's important to create a permanent system that creates certainty that does not prevent anything from being considered in comprehensive tax reform. in fact, our side of the aisle has proposed comprehensive tax reformulas year and continues to work to enact comprehensive tax reform, but simplifies the tax code and lowers the rates. on the death tax, we just have a fundamental disagreement. we think that repealing the death tax is fair. small businesses and family farms should not be forced to be sold to pay the tax collector.

with regard to the cfpb, i think getting input from small businesses, credit unions and small banks will ensure that financial regulations passed by the cfpb are thoughtful and understand what the impact will be on the overall economy. it is unfortunate that the pay-fors are comprehensive. it is a simple offset that ensures that the cfpb doesn't spend more money than it dose to cost to operate the cfpb minus these small $700,000 a year cost for these three advisory councils. and you know it's too bad that that became partisan, but i understand from the financial services committee that effort was worked with the minority whip and it's too bad it became partisan. the differences between the parties are clear. republicans are for fairness in the tax code and ensuring we

give input from our small businesses and main street before big washington regulators crush small businesses with oppressive regulation. mr. speaker, i urge my colleagues to support the rule and the underlying bills. i yield back. and move the previous question on the resolution. the speaker pro tempore: the question is on ordering the previous question on the resolution. those in favor say aye. those opposed, no. in the opinion of the chair, the ayes have it. mr. polis: mr. speaker, on that i request the yeas and nays. the speaker pro tempore: the yeas and nays are requested. those favoring a vote by the yeas and nays will rise. a sufficient number having arisen, yeas and nays are ordered. pursuant to clause 8 rule 20, further proceedings on this question will be postponed. pursuant to clause 8 rule 20 the chair will postponeproceedings to suspend the rules on which a recorded

vote are ordered or on which the vote incurs objection under clause 6 of rule 20. record votes on postponed questions will be taken later.

the speaker pro tempore: for what purpose does the gentleman from wisconsin seek recognition? mr. ryan: mr. speaker, i move to suspend the rules and pass h.r. 1058, taxpayer bill of rights acts of 2015. the speaker pro tempore: the clerk will report the title of the bill. does the gentleman call it up as amended? mr. ryan: yes. the speaker pro tempore: the clerk will report the title of the bill. the clerk: h.r. 1058 a bill to amend the internal revenue code of 1986 to clarify the duty of the commissioner of internal revenue is to ensure that internal revenue service employees are familiar with and acts in accord with certain taxpayer rights. the speaker pro tempore: pursuant to the rule, the gentleman from wisconsin, mr.

ryan, and the gentleman from georgia, mr. lewis, each will control 20 minutes. the chair recognizes the gentleman from wisconsin. mr. ryan: that all members may have five legislative days to revise and extend their remarks rorle. i yield myself such time as i may consume. the speaker pro tempore: the gentleman is recognized. mr. ryan: today is tax day. we are bringing to the floor today a number of bills aimed at one thing recognizing the fact that the i.r.s. works for the taxpayer, not the other way around. it is their job of the internal revenue service to make paying your taxes as easy as possible. just ask any of these americans who went to the mailbox today, is it getting any easier. ask them if the i.r.s. is making it easier for them to fill out

the forms to do their civic duty and they will say it is not how the i.r.s. is working today. we have learned a lot and conducted oversight led by mr. roskham into the internal revenue service into how they operate and we have learned that bureaucracies don't do what is efficient, but do what is convenient, at least what is convenient for them. and what we are doing is telling the i.r.s., they have to clean up their act. we are saying ta we think most of these bills are common sense and we are saying that it's pretty much simple, like don't target people because of their political beliefs. don't tax donations to tax exempt groups. don't send taxpayer information to your private email. simple stuff things that citizens should automatically expect from the internal revenue service, but have not been getting lately.

and that's why we are bringing these bills to the floor so we can put the taxpayer in front so we can put the taxpayer first so we can realign the balance so the internal revenue service works for the taxpayer and not the other way around. and i want to make one more point. all this confusion, all this unfairness and this frustration that we are sensing that we see on tax day, all of this is because our tax code is an absolute mess. it is way too complicated. it punishes people for saving it punishes people for investing and for working. all the things that we need to build a healthy economy is going in the wrong direction. we need to make our tax code simpler, fair and easier for people to comply with. we need to make it flatter make it more internationally competitive and so it can help

our economy grow more jobs. these bills are the right bills to put the taxpayer in the driver's seat and how proud i am of the members of our committee mr. roskham, mr. marchant, mr. meehan, mr. holding, mr. renacci, all of who are involved in doing rigorous oversight who have found problems and acted on behalf of hardworking taxpayers to right these wrongs. and with that, mr. speaker, i would like to yield such time as he may consume, the author of 1058 the chairman of the oversight committee, the person in charge of our investigation, a member of the ways and means committee mr. roskham. the speaker pro tempore: the gentleman is recognized. mr. roskam: thank you, mr. speaker. it's a very sobering thing to get a letter from the internal revenue service and not know what's inside. now it's one thing, mr. speaker, if you go to the

mailbox and it's one of those ones that's a little bit colorful and you're like, hey, that's a tax refund in there. isn't that a delightful piece of mail? and everybody's happy to see that. when you get one of those other ones that is black and white and the nefarious print, you know what it means, it sends a chill through you. why does it send a chill through you? it sends a chill through you based on the disposition of the internal revenue service and you get a feeling, is this an organization, is this an agency that has unbelievable authority? are they being fair? are they treating me as a taxpayer the way i ought to be treated? and the reason this becomes so important is we've got a tax compliance system in the united states, 99% of which is voluntary. that's a remarkable thing. 99% of american taxpayers voluntarily pay their taxes and yet they're paying taxes into a system in which their confidence is shaken, and it is

shaken grievously and it's shaken so much that on a bipartisan basis, mr. speaker, the ways and means committee reported out on a voice vote these things where republicans and democrats come together and said we know one thing. we know what impunity looks like when we see it, and we see impunity has seeped into the culture at the internal revenue service and on a bipartisan basis we're going to do something about it and i think this deeply resonates with the american public. so h.r. 1058, the taxpayer bill of rights act of 2015, has been received input and support from nina olson, the national taxpayer advocate. and mr. speaker, let me read a couple of sentences she said about this. she said a taxpayer bill of rights would provide taxpayers critical information to assist them in their dealings with the i.r.s., provide the i.r.s. with foundational principles to guide employees in their dealings with taxpayers and serve as a benchmark to help

the i.r.s., leadership in congress to monitor the extent of the agency's compliance with these rights. and in just the height of gracious understatements she says this, after a difficult period for the i.r.s., a taxpayer bill of rights has the potential to restore taxpayers' trust both at the i.r.s. -- and here's what it calls for. these are enumerated rights the taxpayers would have and it would be the responsibility under this legislation of the commissioner of the internal revenue service to make sure that these are in place and that employees are familiar with these and that the internal revenue service is acting in accordance with them. it's a list -- let me read it -- it's brief and you're going to love it. number one, the right to be informed. the right to quality service. the right to pay no more tax than the correct amount of tax.

the right to challenge the position of the internal revenue service and to be heard. the right to appeal a decision of the internal revenue service in an independent forum. the right to finality. the right to privacy. the right to confidentiality the right to retain representation and the right to a fair and just tax system. now, mr. speaker we have a responsibility in congress and that is to recognize our role in this whole enterprise and clearly what's happened is the american public has delegated authority to us, their elected representatives. we in turn -- and some of our predecessors have delegated that authority to the internal revenue service, and i would argue and i think on a bipartisan basis that argument is echoed that that authority has been abused. all right. so then what's the remedy? the remedy is congress comes together as reflecting the american public and says we're going to reclaim this.

we're going to make this right, and there's a whole series of bills that i think will enjoy very, very strong support out of the house. in closing, mr. speaker, i want to echo the theme that chairman ryan articulated and he said this, that we're reminded today that internal revenue service works for the public. the public does not work for the internal revenue service. and i think that today's debate and the focus with which we on a bipartisan basis come to this is meant to do a couple of things. it's meant to restore confidence in an agency whose confidence has been undermined. it's meant to assert and assume a responsibility that we in congress have, and it's meant to restore the confidence in the american people in the democratic process on an overall basis. so i thank the chairman for his leadership in bringing these bills before the committee. i urge passage of h.r. 1058 and i yield back the balance of my time.

the speaker pro tempore: the gentleman yields back. the gentleman from wisconsin reserves. the gentleman from georgia is recognized. mr. lewis: mr. speaker, i yield myself such time as i may consume. the speaker pro tempore: the gentleman is recognized. mr. lewis: mr. speaker, i rise in support of house bill 1058. today, this day april 15 is the due date for americans to file their tax return. on this day it is important for the house to consider a tax bill of rights a taxpayer bill of rights. this legislation would ensure that internal revenue service employees are familiar with the rights guaranteed to taxpayers under the internal revenue code. these include the right to be informed the right to be heard the right to privacy, the right to appeal and the right to a fair and just system

. mr. speaker, we must do all we can to protect taxpayers' rights. in addition to passing this act, congress must ensure that the agency has the resources it needs to properly serve american taxpayers. this year american taxpayers finally felt the $1 billion cut. they waited in line for hours. few could reach a live person when they call the help lines. and accordingly, mr. speaker, the press report television newspapers, magazines. in new york, the internal

revenue service office even ran out of paper to print extra tax reforms after a taxpayer waited in long hours. that's not right that's not fair, that's not just. the taxpayer bill of rights takes an important step in the right direction. it is timely and it is just. i hope we can come together to make sure that our constituents receive the service and protection they deserve. again i thank the gentleman from illinois and my republican colleagues, the chairman and others, for bringing this bill to the floor today. i reserve the balance of my time. the speaker pro tempore: the gentleman from georgia reserves. the gentleman from wisconsin is recognized. mr. ryan: the gentleman has no more speakers, i take it? mr. lewis: no more speakers mr. speaker. mr. ryan: i yield to the gentleman from illinois to close. the speaker pro tempore: the

gentleman is recognized. mr. roskam: i want to associate myself with the remarks of the ranking member and that is that american public has an expectation they are going to be treated with respect and with dignity and with that i urge passage of h.r. 1058 and yield back the balance of my time. the speaker pro tempore: the gentleman yields back. the gentleman from wisconsin reserves. the gentleman from georgia is recognized. mr. lewis: mr. speaker. the speaker pro tempore: the gentleman from georgia. mr. lewis: i'm prepared to close. the speaker pro tempore: the gentleman is recognized. mr. ryan: mr. speaker. the speaker pro tempore: the gentleman from wisconsin. mr. ryan: i'm understanding that we have the right to close

and we just closed. i ask unanimous consent that the gentleman from georgia be afforded time to make any comments he'd like to. mr. lewis: well, thank you very much, mr. chairman. mr. chairman, mr. speaker i support h.r. 1058, the taxpayer bill of rights act of 2015. on this tax day we must do more for our taxpayers. i urge all of my colleagues on both side of the aisle to vote yes for h.r. 1058. mr. speaker, i yield back the balance of my time. the speaker pro tempore: the gentleman yields back. the gentleman from wisconsin. mr. ryan: we yielded our time. the speaker pro tempore: the gentleman from wisconsin yields back. the question is will the house suspend the rules and pass h.r. 1058 as amended. those in favor say aye. those opposed, no.

in the opinion of the chair, 2/3 having responded in the affirmative, the rules are suspended, the bill is passed, and without objection the motion to reconsider is laid on the table. for what purpose does the gentleman from wisconsin vehicle recognition? -- seek recognition? mr. ryan: i ask unanimous consent that the house suspend the rules and pass h.r. 1152. the speaker pro tempore: the clerk will report the title of the bill. the clerk: h.r. 1157, a bill to prohibit officers and employees of the internal revenue service from using personal email accounts to conduct official business. the speaker pro tempore: pursuant to the rule, the gentleman from wisconsin, mr. ryan, and the gentleman from georgia, mr. lewis, will each control 20 minutes. the chair recognizes the gentleman from wisconsin. mr. ryan: mr. speaker, i ask unanimous consent that all members may have five legislative days to revise and extend their remarks and include extraneous material on h.r. 1152, currently under

consideration. the speaker pro tempore: without objection. mr. ryan: mr. speaker, i want to congratulate and thank mr. marchant from texas, a member of the ways and means committee, for bringing this issue to the floor. i want to thank the gentleman from georgia, the ranking member of the subcommittee for partnering with this along with other members of the minority in the ways and means committee. this is a perfect example of congress seeing an abuse that was made and rectifying it and that's why these laws are here. for the purpose of explaining what this particular bill does, i'd like to yield such time as he may consume to the gentleman from texas, mr. marchant. the speaker pro tempore: the gentleman from texas is recognized. mr. marchant: thank you, mr. chairman. thanks for your leadership in helping advance the email -- i.r.s. email transparency act. mr. speaker, we have an important responsibility in congress to protect american taxpayers. that's what our constituents sent us here to do. i believe we have the opportunity to do that today.

by moving forward this bill, we put safeguards in place for taxpayers and bring greater transparency and accountability to the i.r.s. h.r. 1152 is a clear straightforward bill that will prohibit the i.r.s. officers and employees from using personal email accounts for official i.r.s. business. a very commonsense thing. this bill came as a result of the ways and means committee's investigation into the i.r.s. targeting of taxpayers based on their political beliefs. many of those wrongly targeted were in my district in texas. but the underlying issue of h.r. 1152 is about finding ways to fix the problem and ensure that such abuses never happen again. this is something that will impact all americans. one of the abuses the committee

discovered in our investigation was that some i.r.s. employees used their personal, nonsecure email accounts to conduct official i.r.s. business. in doing so they also disclosed confidential taxpayer information. lois learner, a person centered at the scandal routinely conducted official business on her personal email account. if that's not bad enough, nothing on her personal email is subject to official record keeping which conveniently keeps taxpayer information outside the orbit of proper security. . such behavior breaches the trust between the american people and their government. this is wrong in principle and failed in practice. current