[Congressional Record Volume 148, Number 79 (Friday, June 14, 2002)]
[Extensions of Remarks]
[Page E1050]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                 PERMANENT DEATH TAX REPEAL ACT OF 2002

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                               speech of

                            HON. TODD TIAHRT

                               of kansas

                    in the house of representatives

                         Thursday, June 6, 2002

  Mr. TIAHRT. Mr. Speaker, all across this country moms and dads are 
striving to provide a bright future for their children. Parents who own 
small businesses or family farms put years of sweat and blood into 
making them prosper so they will have something to leave behind for 
their children. Here in America, dreams really do come true as 
individuals work hard to achieve great success. But here in America, we 
are also cursed by an offensive tax penalty that often forces families 
to lose these small businesses and family farms.
  Last year when President Bush signed the Economic Growth and Tax 
Relief Reconciliation Act of 2001 into law, Americans were pleased to 
know that this curse, commonly called the death tax, would finally be 
terminated by 2010. What many did not realize is that this tax is 
scheduled to come back from the dead to haunt us January 1, 2011.
  If a farmer or small business owner dies on December 31, 2010, no 
death tax will be charged. But if that person dies just one day later, 
the government will once again be there to offer its condolences by 
charging up to a 60 percent tax on the value of the farm or business. 
Instead of the final wishes of the deceased family member being honored 
with respect, the government just wants more money to waste in 
Washington.
  After 2010, Americans who pay taxes their entire life will be taxed 
one final time when they die. No taxpaying citizen deserves to have the 
fruit of their labor taxed twice.
  Just two months ago the House passed a bill that would make last 
year's tax cut permanent. Unfortunately, some politicians don't want to 
see this money leave Washington and have made every effort possible to 
obstruct doing away with this tax. That is why we are once again 
discussing this matter.
  Any vote in opposition to permanently eliminating the death tax is a 
vote in favor of higher taxes for millions of Americans. Whether we 
make last year's tax cuts permanent with one vote or a dozen votes, I 
will continue fighting against raising taxes for my constituents in 
Kansas. I urge my friends and colleagues to join me today in voting to 
permanently kill this disgraceful tax burden imposed on families during 
their time of grief.
  The death tax issue is not about how many rich or poor people have to 
pay a certain tax. It is about the inherent impropriety of taxing 
death. Whether a person is rich, middle-class, or poor, it is wrong to 
tax the dead.
  I was proud to cosponsor the Permanent Death Tax Repeal Act of 2001 
last year, and I look forward to its passage today. When I talk to 
Kansas farmers, agriculture producers, business owners and others who 
have invested wisely, I consistently get the same message: don't tax us 
when we die.
  The American people are tired of Washington taxing and spending their 
money, and one of the most egregious actions this Congress can do is 
allow the death tax to come back to haunt us again.
  Mr. Speaker, let's bury the death tax for good.

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