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pension tax exemption. I am also recommending we direct all revenues above expectations toward eliminating the tax on pensions altogether. Iowa taxpayers deserve constitutional protection from high taxes and excessive government spending. We should adopt the Taxpayers Rights Amendment and give them that protection. The State of Iowa should encourage, not discourage, its people to have access to the information superhighway. That's why I am recommending we eliminate the sales tax on Internet services. Our elimination of the inheritance tax for family members will allow hundreds of Iowa families to pass on their farm or business to the next generation. But I think we should ask ourselves if it is really fair to make families wait until a death to transfer their assets without the burden of excessive taxation. The current capital gains tax exclusion should be increased to 100 percent and expanded to include the assets of family farms and businesses sold or transferred to lineal descendents. We can also make our state safer. The opening of the Clarinda, Newton and Fort Dodge prisons gives us greatly needed prison space to keep dangerous criminals where they should be - behind bars. The budget I am recommending will continue to increase our prison capacity by adding 500 beds at our existing prisons in Mitchellville, Mount Pleasant and Fort Madison. The shocking rise in crimes by sexual predators is of grave concern to me and all Iowans. Let us have the courage this year to take steps to prevent these crimes by authorizing the use of temporary hormonal treatment of sex offenders, something that has been proven effective in those places bold enough to take this action. We must also improve the monitoring of sexual offenders as well as make it easier for Iowans to know if one is living in their midst. A few years ago, most Iowans had no idea what methamphetamines were. All too quickly that has changed because too many lives have been lost to this horrible drug. In just four years, we have seen a twelve-fold increase in the number of Iowans seeking treatment for addiction to methamphetamine. With tougher penalties, a strong anti-drug education campaign and a coordinated enforcement effort, we are determined to win the war against this deadly killer. Drug use in the workplace is a great concern of Iowa workers, who are put at risk everyday because we have one of the weakest drug testing laws in the country. Iowans seeking treatment for drug abuse tell us that workplace drug testing would have helped them avoid drugs. As I travel the state, I sense there is a growing consensus that drugs are definitely affecting the quality of Iowa's workforce. We cannot afford to wait any longer. This year, we must strengthen our workplace drug testing law.
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