[Congressional Record (Bound Edition), Volume 146 (2000), Part 2]
[House]
[Page 2498]
[From the U.S. Government Publishing Office, www.gpo.gov]



                       RELIEF FROM THE DEATH TAX

  (Mr. BARTLETT of Maryland asked and was given permission to address 
the House for 1 minute and to revise and extend his remarks.)
  Mr. BARTLETT of Maryland. Mr. Speaker, when someone in a family dies, 
the whole family necessarily goes through a very painful experience. 
Losing a loved one is difficult enough, but unfortunately the 
Government makes it even tougher. This is because of the death tax. 
Today when someone dies, the Federal Government assesses a tax of up to 
55 percent on the value of his or her estate. This makes it nearly 
impossible for farmers to pass on the family farm to their children or 
for a small business owners to pass on their life's work to their 
children. This is ridiculous. Mr. Speaker, Americans should not have to 
visit both the IRS and the undertaker on the same day. We need to give 
Americans relief from the death tax. This week we are voting on the 
Small Business Tax Fairness Act which would lessen the tax bite 
families feel when a loved one passes away. This is the right thing to 
do. I hope my colleagues will join me in helping give the American 
people relief from the death tax.

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