[Congressional Record (Bound Edition), Volume 161 (2015), Part 4]
[House]
[Page 5263]
[From the U.S. Government Publishing Office, www.gpo.gov]




                  APPLAUDING THE PASSAGE OF H.R. 1105

  (Mr. ALLEN asked and was given permission to address the House for 1 
minute.)
  Mr. ALLEN. Mr. Speaker, I rise today to applaud the House of 
Representatives for passing H.R. 1105, the Death Tax Repeal Act, last 
week, and to call for its swift consideration and passage in the 
Senate.
  This devastating tax, which requires families to pay as much as 40 
percent of the value of an estate they inherit above a certain 
threshold, has damaged our economy, hurt small businesses, and forced 
many families out of a legacy they worked hard to build.
  In my district of Georgia, many of those hit hardest by the death tax 
are our family farms; hard-working Americans who have paid taxes on 
their property all their lives, only to have it taxed again when they 
try to pass it on to the next generation. In some cases, children are 
often forced to sell the land, ending a family business, costing real 
jobs, and destroying a family legacy. Unfortunately, this is not a rare 
occurrence.
  As a proud cosponsor of this bill, I applaud my colleagues in the 
House for passage of this legislation to repeal the death tax and urge 
quick consideration and approval in the Senate.

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