E 1098 CONGRESSIONAL RECORD — Extensions of Remarks May 23, 1995

and Latter Day Saints, and participating in the

Barstow Rodeo, scouting programs, and the

reading program in local schools.

Mr. Speaker, I ask that you join me, our colleagues, and Bob’s family and many friends in

paying tribute to this fine man. Chief Sessions

was dearly loved and respected by the entire

Barstow community and he will be greatly

missed. Indeed, he touched and protected the

lives of many people and it is only fitting that

the House of Representatives honor him

today.

AN AMENDMENT TO TREAT ACADEMIC HEALTH CENTERS LIKE

fOTHER EDUCATIONAL INSTITUTIONS FOR PURPOSES OF THE

EXCLUSION FOR EMPLOYER-PROVIDED HOUSING

HON. AMO HOUGHTON OF NEW YORK

IN THE HOUSE OF REPRESENTATIVES

Tuesday, May 23, 1995

Mr. HOUGHTON. Mr. Speaker, I am joined

today by Mr. RANGEL, and Mrs. MALONEY, in

introducing legislation to provide an exclusion

for employer-provided housing for academic

health centers the same as provided to other

educational institutions. In the 1986 Tax Reform Act, Congress enacted a safe harbor provision for college and university-owned housing provided to certain faculty and staff. Under

the safe harbor provision, the difference between the fair market value and the actual rent

for campus housing provided to employees of

an educational institution is excluded from

gross income to the employees. In the 1986

Act, academic health centers were not included in the safe harbor provision.

The legislation that is being introduced

today would afford the same safe harbor provision to academic health centers, and place

them on equal footing with colleges and universities. I believe that academic health centers are important national resources that provide significant contributions to the Nation’s

understanding and treatment of diseases afflicting our citizens.

The arguments that applied to the safe harbor provision for colleges and universities in

the 1986 tax law are the same arguments that

apply to an academic health center.

The benefits of providing faculty and staff

housing enables the center to attract and retain a full-time faculty and staff to fulfill the

mission of the institution. For institutions located in high rent areas such as New York

City, this provision is essential for the institution to carry out its missions of patient care,

education, and research.

Second, many of the tenants of academic

center-owned housing are pursuing advanced

degrees and training at the center and usually

at substantial financial hardship. In addition,

the faculty and staff of an academic health

center are often living in the same building as

faculty and staff of a neighboring university.

Our bill would amend the definition of ‘‘educational institution’’ under section 119(d) of the

Internal Revenue Code. The amendment

would ensure that academic health centers,

which are not part of a college or university,

but nevertheless are teaching institutions,

would qualify for the section 119(d) special

valuation rule. This change would correct the

anomalous situation under current law where

a qualified educational institution can use the

rule and an academic health center cannot,

even though the two institutions must hire and

compete for the same highly qualified employees.

The proposed amendment narrowly defines

‘‘academic health center’’ to focus only on rectifying the competitive problem that I’ve described. Under the proposed amendment, the

academic health center must: First, qualify as

a tax exempt hospital or medical research organization eligible to receive charitable contributions, second, receive graduate medical

education Federal funding, and third, engage

in and teach basic and clinical medical

science and research with the organization’s

own standing faculty.

We believe that the legislation will allow for

a fair and equitable competitive market for

these skilled and qualified employees.

TRIBUTE TO DR. RICHARD

TENNESSEN

f

HON. ROBERT A. UNDERWOOD OF GUAM

IN THE HOUSE OF REPRESENTATIVES

Tuesday, May 23, 1995

Mr. UNDERWOOD. Mr. Speaker, I would

like to take this occasion to commend one of

the island’s premier educators, Dr. Richard

Tennessen. Through the years, has made

great contributions toward the development of

Guam through his work in the field of education. It is only befitting that he was selected

as this year’s Association of Community College Trustees [ACCT], Pacific Region Trustee

Leadership Awardee.

Dr. Tennessen’s roots on the island run

deep. He first came to the island as a contract

teacher back in 1955. He moved on to become the principal of Barrigada Junior High,

and later of George Washington High School.

He also served as superintendent of schools

under Gov. Manuel Guerrero and as the dean

of the University of Guam’s College of Education.

It was, however, at his present post as

chairman of the Guam Community College

board of trustees that Dr. Tennessen received

this coveted award from the ACCT. His selection is truly a great honor, considering the fact

that he was chosen over hundreds of trustee

chairmen from all areas in the Pacific region,

including Oregon, Washington, British Columbia, Nevada, Arizona, California, and Hawaii.

Dr. Tennessen’s selection also marks the first

time that a trustee from Guam won the award.

For over three decades, Dr. Richard

Tennessen directly assisted in the development of Guam through his work in the field of

education. Having been a former colleague of

Dr. Tennessen and an educator myself, I understand and appreciate the significance of his

efforts. I commend him for all the good work

that he has done for the island of Guam and

congratulate him on winning this prestigious

award. On behalf of the people of Guam, I join

his wife, the former Julie Taitano and his children, Lori and Gene, in proudly celebrating the

outcome of his hard work. We commend his

work and his contributions to the island of

Guam.

SALUTING SCHOOL SUPERINTENDENT DR. JACK R. ANDERSON

HON. BENJAMIN A. GILMAN OF NEW YORK

IN THE HOUSE OF REPRESENTATIVES

Tuesday, May 23, 1995

Mr. GILMAN. Mr. Speaker, permit me to

take this opportunity to bring to the attention of

our colleagues an outstanding individual who

has garnered widespread respect and admiration throughout southeastern New York.

Dr. Jack R. Anderson has been superintendent of schools in the East Ramapo

School District, in Rockland County, NY, since

1977. He has brought national, and even international, recognition to the East Ramapo

School District through his educational vision,

his leadership, and his strong support for program which had been initiated in his community.

East Ramapo was a culturally and ethnically

diverse community when Dr. Anderson first arrived. Although that diversity still exists, Dr.

Anderson has devoted himself to bringing all

in the community closer together. When he

first arrived, all eleven labor unions who do

business with the East Ramapo School District

were without contracts, the district was in the

midst of austerity budgets, enrollment in the

schools was declining, the community was

factionalized, and the NAACP has filed student and staff discrimination charges.

In a short period of time, Dr. Anderson negotiated contracts, ended the labor crisis,

reconsolidated and reorganized the schools to

more accurately reflect population patterns,

and resolved all discrimination issues with the

NAACP.

Because of his outstanding record of 18

years of service, Dr. Jack Anderson was designated as the New York State Superintendent

of the Year earlier this year by the American

Association of School Administrators. More recently, he was designated by the same group

as one of the four top school administrators in

the entire Nation.

Mr. Speaker, I have enjoyed a close working relationship with Dr. Anderson for many

years. I consider him to be an astute and insightful individual, who strongly believes that

the education of our young people is an investment in the future of our society, and is

therefore our most important priority.

Mr. Speaker, I ask all of our colleagues to

join with me in saluting an outstanding individual, Superintendent Dr. Jack R. Anderson of

the East Ramapo School District.

SETTING INTERNATIONAL

fPRIORITIES

HON. RON PACKARD OF CALIFORNIA

IN THE HOUSE OF REPRESENTATIVES

Tuesday, May 23, 1995

Mr. PACKARD. Mr. Speaker, the bill before

us provides an opportunity to reorder our international priorities and put our fiscal house in

order. This bill represents the first major reform in overseas operations in 50 years by

slashing $1.8 billion from the President’s 1996

fiscal year request.

This bill eliminates AID, USIA, and ACDA,

three bloated and inefficient agencies and