Capitol Hill

As mentioned in previous columns this year, NRCA's political action committee, ROOFPAC, has given to President Bush's campaign by contributing $5,000, the maximum amount permitted under campaign finance law. Although there are many reasons to support candidates, the decision to support the Bush-Cheney campaign rather than Democratic presidential nominee Sen. John Kerry of Massachusetts and vice presidential nominee Sen. John Edwards of North Carolina was based on the administration's positions on issues important to NRCA.

Tort reform

For example, NRCA strongly supports tort reform to curb frivolous lawsuits that needlessly drive up insurance costs. President Bush signed tort reform legislation into law as governor of Texas and, as president, repeatedly has urged Congress to pass tort reform legislation addressing such issues as class-action lawsuits, medical malpractice litigation and asbestos litigation.

Kerry has not supported tort reform legislation. The Washington Times reports lawyers and law firms contributed twice as much to Kerry's campaign than any other interest group and contributed almost 12 times as much as the next largest group of contributors to Edwards' campaign. During his acceptance speech at the Democratic National Convention, Kerry made no mention of lawsuit abuse as being a problem in the United States.

Taxes

Bush wants to make the 2001 personal income tax cuts scheduled to expire in 2011 permanent. He also has championed making estate-tax cuts that are to expire in 2010 permanent.

Kerry would repeal the tax cuts that are in effect for those families and individuals who make more than $200,000 per year. Essentially, his plan would raise their taxes by moving them to higher tax brackets. And Kerry's tax increase does not make exceptions for small businesses that often are run by families. Therefore, Kerry is proposing a tax increase on small businesses. Kerry also opposes repealing the estate tax.

The estate tax, also known as the "death tax," makes it difficult for families to pass along their businesses to the next generation. The death tax now applies to family-owned businesses that have $1.5 million in assets and attempt to transfer ownership. It is scheduled to gradually phase out until it is completely repealed in 2010. But because of a quirk in the law, unless Congress makes this repeal permanent, the tax will be restored in 2011.

The death tax represents double taxation because small businesses subject to it already have paid annual taxes. And families also must spend substantial sums to cope with the tax.

"Thousands of family-owned small businesses in this country waste millions of dollars each year on estate planning and insurance costs just to keep the doors open when the owner dies. That money could be and should be reinvested in those small firms for capital improvements to boost efficiency, expand product and service lines, and generate new jobs," says Sen. Christopher S. "Kit" Bond (R-Mo.), who served on the Senate Small Business Committee when Kerry was chairman.

The bottom line

The presidential tickets vary significantly on issues of importance to NRCA. In addition to tort reform and taxes, issues include regulatory enforcement policy and health insurance.

For example, Bush rescinded the Occupational Safety and Health Administration's (OSHA's) ergonomics standard. But in Kerry's response to a questionnaire from the AFL-CIO about his view of workplace safety, he stated, "I'd start by stepping up OSHA inspections ... and reinstating the standards for ergonomics the Bush administration canceled."

Bush also supports legislation that would facilitate creation of association health plans (AHPs). Kerry opposes AHPs.

Bush's agenda is aligned with NRCA's on virtually every roofing industry issue, but Kerry's agenda is not. Because of this, ROOFPAC supports Bush-Cheney.

Craig S. Brightup is NRCA's vice president of government relations.