[Congressional Record (Bound Edition), Volume 146 (2000), Part 2]
[House]
[Page 2720]
[From the U.S. Government Publishing Office, www.gpo.gov]



                             FAMILY FARMERS

  (Mr. PITTS asked and was given permission to address the House for 1 
minute and to revise and extend his remarks.)
  Mr. PITTS. Mr. Speaker, the small family farm is quickly becoming an 
endangered species in this Nation. And with farmers being hit by the 
inheritance tax or what we should call the death tax, it is no 
surprise. Many family farmers work hard their whole lives struggling to 
make ends meet as they feed not only their own families, but families 
around the world. But instead of showing gratitude to farmers for their 
lifetime of work, our government instead punishes these farmers when 
they pass their farm on to the next generation.
  When a farmer dies, the Federal Government assesses a tax of up to 55 
percent on the value of his or her farm. This is ridiculous. It is 
tragic. For many people, the American dream is to build up a business 
or a farm and then pass it on to their children. Yet many times the 
children have to sell the farm just to pay the taxes.
  Death should not be a taxable event. We are losing our farms. We 
should repeal the death tax.
  I urge all of my colleagues to work towards this end. Farmers deserve 
a thank you, not an IOU.

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