Mr. Speaker, I ask unanimous consent to address the House for one minute and to revise and extend my remarks…

Thank you. Mr. Speaker.

Last month, the House voted to permanently repeal the Death tax.

In fact, the House has repealed the death tax every one of the last three Congresses – and by wide margins, with both Republicans and Democrats.

That’s because the death tax is the worst kind of tax.

It is a double tax.

The government taxes your income. It taxes what you buy, taxes the property you own, taxes your heat, your fuel, your bread, your wine, your phone, and once you die it wants to take another half.

IT is also a tax on small businesses and small business owners.

The death tax is one of the central reasons that family businesses do not survive to the second or third generation.

Small businesses invested in land and equipment are hurt the most. Sons and daughters are often forced to sell the family business or farm in order to pay the tax.

Yet, while the House has moved, The Senate has never permanently repealed it.

Mr. Speaker, I urge the Senate to take up this bill. It has failed each of the last three years to do so.

There is really no time to waste, especially when small businesses are on the line.

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