[Congressional Record (Bound Edition), Volume 161 (2015), Part 4]
[House]
[Page 5109]
[From the U.S. Government Publishing Office, www.gpo.gov]


                         DEATH TAX AND FARMERS

  (Mr. AUSTIN SCOTT of Georgia asked and was given permission to 
address the House for 1 minute and to revise and extend his remarks.)
  Mr. AUSTIN SCOTT of Georgia. Mr. Speaker, before my time in Congress, 
I owned and operated a small independent insurance agency for about 20 
years. I was also fortunate to spend a number of years working with my 
grandfather on a small cattle farm that we owned and operated.
  Through both of these experiences, I have experienced firsthand how 
the Tax Code can make or break a small business or family farm and how 
the death tax, in particular, is very harmful to farms and businesses 
and the families who own them.
  Often, the death tax would force families to pay their tax bill by 
selling vital equipment, laying off loyal employees, or selling the 
farm or business entirely.
  These are hard-working Americans who work from generation to 
generation to build these farms and businesses that are the backbone of 
our communities and our country.
  Instead of incentivizing pursuit of the American Dream, this tax 
shuts down our local tractor dealers, peanut farms, and grocery stores, 
which is why I applaud my colleagues for joining me in repealing the 
death tax for family businesses, farmers, and American citizens not 
just in Georgia, but across this great country.




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