cut bill and decreasing the lowest income tax bracket from 15 percent to 10 percent. The vote was on a Graham amendment to the Tax Relief Act of 2001. [Vote 119, 5/21/01; St. Petersburg Times, 5/22/01] XXXX Voted Against a Smaller Tax Cut For Highest Incomes, Voted to Keep Repeal of Estate Tax. In 2001, XXXX voted against a smaller package of tax cuts than the trillion-plus dollar tax cut package. The measure included only a 1 percent reduction in the top tax bracket – which was 39 percent – and not a 3 percent reduction. The provision also eliminated the repeal of the estate tax and increased the value of an estate that would be exempt from the tax and exclude family-owned businesses. The savings would be used for debt relief and infrastructure improvements. [Vote 123, 5/21/01; Congressional Quarterly Daily Monitor, 5/21/02] XXXX Opposed Middle-Income Tax Cuts. XXXX, on May 21, 2001, voted against an amendment to limit the tax reduction in the 39.6 percent marginal rate bracket to one percentage point, to 38.6 percent, and increase the maximum taxable income subject to the 15 percent rate. This was an amendment to increase tax cuts in the bill for moderate-income families, with the increase in tax cuts for this group offset by a reduction in tax cuts for the wealthiest Americans. [Vote 126, 5/21/01] XXXX Opposed Expanding Tax Breaks for Middle-Income Americans. XXXX, on May 22, 2001, voted against an amendment to increase the amount of income covered by the 10 percent tax bracket, with the change offset by striking the reduction in the top tax rate. [Vote 133, 5/22/01] XXXX Opposed Slow Phase In of Top-Bracket Tax Cuts. In 2001, XXXX voted against phasing in tax relief for the top bracket at a slower rate than in the bill and would provide a smaller total reduction. It would reduce the rate to 39.1 percent in 2002, to 39 percent in 2007, to 38 percent in 2009, and to 37 percent in 2011. It would use the increased amount collected in taxes to exempt taxpayers with less than $100,000 in income from the alternative minimum tax (AMT). The amendment was rejected, 46-53. [Vote 138, 5/22/01] XXXX Voted Against Scaling Back Upper-Bracket Tax Cuts And Increase The Standard Deduction. In 2001, XXXX voted against reducing the 39.6- percent and 36-percent tax rates by only 1 point each, to 38.6 percent and 35 percent, respectively (the bill would reduce them to 36 percent and 33 percent). It would use the additional amount collected in taxes to increase the standard deduction by $600 in 2005 and by $1,600 in 2007. The amendment would also increase the standard deduction to $1,500 for single taxpayers and $3,000 for couples. [Vote 141, 5/22/01; Vote 142, 5/22/01] XXXX Voted Against Increasing The Top Tax Rate To Offset Spending Above Caps. In 2001, XXXX voted against directing the Secretary of the Treasury to increase the top tax rate by the amount necessary in fiscal year (FY) 2002 to offset any spending that is enacted that exceeds the spending cap for FY 2002 in the 2001 Budget Resolution. [Vote 147, 5/22/01] XXXX Opposed Limiting The Top Tax Rate Cut And Expanding The 15-Percent Bracket. In 2001, XXXX voted against reducing the highest marginal tax rate by just one point, to 38.6 percent (the bill would gradually reduce it to 36 percent) and would expand the 15-percent tax bracket. The amendment was rejected, 50-50. [Vote 149, 5/22/01] XXXX Voted Against Assisting Small Businesses and Farmers by Accelerating Part of the Estate Tax Repeal. In 2001, XXXX voted against an amendment that would accelerate the increase in the estate tax exemption to $4 million per individual, to take effect in fiscal 2002. It would be offset by adjusting the reduction in the top tax rate. [Vote 151, 5/22/01] XXXX Voted Against Increasing The Top Tax Rate While Fixing AMT. In 2001, XXXX voted against an amendment extending certain expiring tax provisions, indexing the alternative minimum tax for inflation, and instructing the Secretary of the Treasury to increase the top tax rate by the amount necessary to offset the cost. [Vote 163, 5/23/01] 2002 259