[Congressional Record (Bound Edition), Volume 145 (1999), Part 12]
[House]
[Page 17017]
[From the U.S. Government Publishing Office, www.gpo.gov]



                       DEATH TAX DESERVES TO DIE

  (Mr. KNOLLENBERG asked and was given permission to address the House 
for 1 minute and to revise and extend his remarks.)
  Mr. KNOLLENBERG. Mr. Chairman, the death tax deserves to die. This 
unfair tax discourages savings and investment, destroys family-owned 
businesses and has a chilling effect on capital formation and job 
creation.
  Even more disturbing is the fact that the death tax is imposed on 
income that has already been taxed once and maybe twice. While every 
American has a duty to pay their taxes, it is simply wrong for the 
Federal Government to tax the same money again and again.
  Mr. Speaker, the Republican majority is committed to eliminating the 
death tax. Over the next decade, our tack relief plan would reduce the 
death tax until it is entirely phased out.
  I implore my colleagues on both sides of the aisle to stand up for 
the average American, small business owners, family farmers, and other 
over-taxed Americans by supporting this common sense tax cut.

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