[Congressional Record Volume 151, Number 43 (Wednesday, April 13, 2005)]
[House]
[Page H1901]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




      DEATH TAX REPEAL PERMANENCY ACT KEEPS FAMILY FARMS THRIVING

  (Mr. RYUN of Kansas asked and was given permission to address the 
House for 1 minute and to revise and extend his remarks.)
  Mr. RYUN of Kansas. Madam Speaker, I rise today to urge my colleagues 
to vote to permanently repeal the death tax. The death tax hurts 
average Americans who have worked hard to build a family business and 
want to pass it on to their children.
  Arguments from my colleagues on the other side of the aisle ignore 
those who the death tax hurts the most. I am particularly concerned 
about one group of people impacted by the death tax, and that is the 
family farm.
  There are approximately 2 million family farms in America, many of 
which are in my district, the second district of Kansas. These farms 
produce 94 percent of the American agricultural products that are sold. 
More importantly, however, they pay death taxes as high as 47 percent 
when they deed the farm to their children. Furthermore, there are twice 
as many farm estates paying death taxes than any other type of estates 
combined. This troubles me because family farms cannot afford to pay 
high taxes that could be pushing them out of business.
  Unless we act, the death tax will be reinstated in 2011. If that 
happens, countless family farms will be forced to sell land, buildings, 
and equipment, putting them out of business.
  For this reason, I urge my colleagues to vote in favor of the family 
farm and vote for the Death Tax Repeal Permanency Act.

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