[Congressional Record Volume 149, Number 150 (Thursday, October 23, 2003)]
[Senate]
[Pages S13147-S13148]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. KYL:
  S.J. Res. 20. A joint resolution expressing the sense of Congress 
that the number of years during which the death tax under subtitle B of 
the Internal revenue Code of 1986 is repealed should be extended, 
pending the permanent repeal of the death tax; to the Committee on 
Finance.
  Mr. KYL. Mr. President, today I am introducing a Sense of the Senate 
resolution that states that Congress should add to the number of years 
that repeal of the death tax will last until we archive its permanent 
repeal.
  The death tax is an unfair, inefficient, economically unsound and, 
frankly, immoral tax that should not come back. I have introduced 
legislation, S. 13, to repeal it permanently in 2005. Unfortunately, 
under current law, it will only be repealed for 1 year, in 2010. The 
House of Representatives voted four times in the last 2 years to make 
repeal permanent, but because of Senate rules, we need 60 votes to do 
this.
  And so, I propose a resolution that expresses the sense of the Senate 
that we should add 1 or more years to the 1-year repeal that is on the 
books. We could do this by moving the repeal date forward, for example, 
to 2009 or 2008; or we could extend the repeal through 2011 or 2012. 
This would signal to the American people that we will not let this tax 
come back.
  I plan to follow up this resolution with a concerted effort next year 
to in fact add 1 or more years of repeal. We must end this tax on 
virtue, work, savings, job creation and the American dream, and we must 
end if forever. I urge all of my colleagues to join me in this effort.

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