[Congressional Record (Bound Edition), Volume 146 (2000), Part 7]
[House]
[Page 10201]
[From the U.S. Government Publishing Office, www.gpo.gov]



                          ENDING THE DEATH TAX

  (Mr. CHABOT asked and was given permission to address the House for 1 
minute and to revise and extend his remarks.)
  Mr. CHABOT. Mr. Speaker, the Internal Revenue Service burdens the 
American people with so many taxes it often seems we are taxed on 
virtually every move we make and every breath we draw.
  So it is not surprising to learn that when we stop moving and drawing 
breath, the IRS taxes us for that, too. Every year, thousands of 
grieving families are hit unexpectedly with an unfair provision of law 
called the death tax. This provision of law is so burdensome it 
prevents more than three out of four small businesses from surviving to 
the next generation.
  Death taxes reduce potential employment opportunities, encourage 
consumption instead of responsible saving and investing, and undermine 
the premise of the American dream, which assures that hard, honest work 
will be rewarded.
  Let us show the American people that the American dream is still 
alive. Let us today vote to repeal the unfair death tax.

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