[Congressional Record (Bound Edition), Volume 146 (2000), Part 12]
[House]
[Page 17222]
[From the U.S. Government Publishing Office, www.gpo.gov]



                           DEATH TAX OVERRIDE

  (Mr. KNOLLENBERG asked and was given permission to address the House 
for 1 minute and to revise and extend his remarks.)
  Mr. KNOLLENBERG. Mr. Speaker, if there is one thing that makes the 
United States a unique country, it is our idea that anyone with a 
strong work ethic can succeed in America.
  For over 100 years, men and women have emigrated to this country to 
take advantage of the tangible ideal we call the American Dream. Not 
surprisingly, the Internal Revenue Service is taxing the American Dream 
into the grave with a mean-spirited provision called the death tax.
  The death tax hurts average Americans who cannot afford to pay high-
price lawyers to settle their affairs. As a result, 70 percent of small 
businesses do not survive into the second generation. That is totally 
unfair.
  This Congress passed a bill to repeal the onerous death tax. 
Regrettably, the Clinton-Gore administration vetoed it. Let us show the 
Clinton-Gore administration that the American dream is still alive. I 
urge my colleagues to support overriding the death tax veto.

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