Glenn English: “Mr. Speaker, the evil people who perpetrated the acts of terror this week made no distinction between civilian and…”

“Mr. Speaker, the evil people who perpetrated the acts of terror this week made no distinction between civilian and military targets and casualties. Under these circumstances, neither should the Tax Code. As many have noted on the floor of the House, the United States is clearly at war; but, Mr. Speaker, this is a new kind of war, one that treats civilian buildings the same way as previous combatants treated military targets. In this war, civilian targets are not avoided by our enemies but are in fact sought out. We already have provisions in the Tax Code which recognize the special risks that our military personnel face in time of war. What this bill does is extend the same tax treatment to civilian victims of Tuesday's attacks. As with military personnel killed in the line of duty, under this legislation we will exempt all individuals who are killed as a result of a military or terrorist act from Federal income taxes. Likewise, we will reduce estate taxes for civilians killed in Tuesday's attacks, just as we do for military personnel. Finally, we will exempt from Federal taxation any compensation or assistance payments victims' families receive from either the airlines or from the Federal Emergency Management Agency. Mr. Speaker, this is the right thing to do, and this is the least we can do at this moment.”