On the recordMay 17, 2001
I have served for many years with the distinguished Senator from Montana on the Environment and Public Works Committee and other avenues in the Senate. I know him well and the strength of his voice. But as he addressed the Senate tonight, I see pain in his heart. When he said there is no policy, I refer the Senator--of course, I realize he doesn't know every provision in the Federal Tax Code; this is awesome; I wish we had some provisions in here to simplify this--to page 47, section 62. The subsection is (a), which covers adjusted gross income defined, and I read (b), certain expenses of performing artists. The deductions allowed by section 162, which consist of expenses paid or incurred by qualified performing artists in connection with the performances by him--and I presume 'her' although it is not written-- of services in the performing arts as an employee. There it is. There is tax policy. My distinguished colleague said there is no policy. Here is the policy, given to artists. Somehow, having some modest familiarity with performing artists, I take note that their salaries are somewhat larger than those who are down at the very foundation of our Nation, educating our young people.
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