[Congressional Record (Bound Edition), Volume 146 (2000), Part 7]
[Extensions of Remarks]
[Page 10276]
[From the U.S. Government Publishing Office, www.gpo.gov]



                        ELIMINATE THE DEATH TAX

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                       HON. STEVEN T. KUYKENDALL

                             of california

                    in the house of representatives

                         Thursday, June 8, 2000

  Mr. KUYKENDALL. Mr. Speaker, today I express my strong support for 
the elimination of the death tax. When a person dies in this country, 
an outrageous tax of 37 to 55 percent is levied against the deceased's 
estate. The last thing that a family in mourning should have to worry 
about is losing the family business or farm--a life's work--to satisfy 
the IRS.
  Only in America can one be given a certificate at birth, a license at 
marriage, and a bill at death. This tax is contrary to the freedom and 
free-market principles on which this nation was founded.
  There is no question that Americans deserve to keep more of their 
hard-earned dollars. It is our duty to provide responsible, targeted 
tax relief in this time of budgetary surplus. Since my first day in 
Congress, we have debated what to do with the surplus. Some said tax 
cuts. I have strongly supported paying down the debt by 2013 or 
earlier. But if we pass responsible, targeted tax cuts, we can 
accomplish both. It is essential for Congress to repeal the unfair 
death tax so that family businesses and family farms can be passed down 
from generation to generation.
  Owning a family business is the culmination of the American Dream. 
Let's restore the dream and repeal the death tax. We owe it to 
America's families, small business owners and farmers.

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