The author of the letter is expressing their confusion and disagreement with H.R. 2207, a bill that only allows tax deductions for employee voluntary contributions to pension plans. They argue that all contributions, including mandatory ones, should be eligible for tax deductions to ensure equity. They also express concerns about the complexities and potential manipulations that could arise from the current drafting of the bill. The author respectfully requests that tax deductions for employee mandatory contributions be included in the bill.