Mr. President, before coming to Washington, I ran a shoestore in Gillette, WY. I stocked the shelves. I worked with customers to fit them with shoes. I ran the cash register. I placed the orders with suppliers. I swept the floors. I…

Again, this seemingly small provision in the tax extenders bill would have a $9 billion impact, and that is just on a subset of S corporations, these small businesses. This payroll tax provision ought to be stripped and sent back to the…

I also have pages and pages of case law of which the IRS has successfully litigated the issue of dividends in lieu of compensation and the applicability of employment taxes. Plus, Congress has codified the economic substance doctrine which…

Mr. President, the Reid-Baucus tax extenders bill before the Senate includes several provisions that, to my knowledge, have never been vetted by congressional tax writers either in the Senate Finance Committee or in the House Ways and…

Mr. President, I ask unanimous consent that the Senate proceed to a period of morning business until 5 p.m. with the time equally divided between the two leaders or their designees, with Senators permitted to speak for up to 10 minutes…

Madam President, this past week, Fremont County in my home State of Wyoming has been hit hard by flooding. I want to take this opportunity to commend the communities in Wyoming that have come together and worked so hard to respond to the…

Madam President, I rise in support of Senator Murkowski's resolution that would ensure this Congress keeps its responsibility to establish our Nation's environmental regulations. The Environmental Protection Agency's move to regulate…

Mr. President, I rise to express my opposition to the fiscal year 2010 Supplemental Appropriations Act. It represents what is reprehensible about the conduct of the Federal Government: unchecked, unpaid for, deficit spending. After a…

Mr. President, I ask unanimous consent that I be allowed to speak for 10 minutes as in morning business. I will be speaking on the supplemental bill, however. The PRESIDING OFFICER. Without objection, it is so ordered.

Mr. President, I want to make it clear that the amendment that has just been talked about is not the only one that is not getting a vote that is absolutely essential to making this bill work--the amendments the American people expect…

Mr. President, there was a request made to me by the Senator from Delaware if he could have 1 minute to add his name to this discussion that has just been held. I ask unanimous consent that it not be taken out of my time, but that 1 minute…

Mr. President, I would like to make a point of clarification on my GASB amendment. This amendment creates a new and stable funding source for the Governmental Accounting Standards Board. The GASB serves an important function to provide…