mr. speaker , i rise today to recognize the hard-working people of america who play by the rules and have paid their fair share . 
decent , law-abiding , tax-paying americans are the backbone of this country , and they are the salt of the earth . 
they are the farmers of southwest georgia and the family business owners who provide the jobs that keep small rural communities alive and flourishing . 
all across this land are americans who have paid their taxes all their lives , only to face a final taxing event at death . 
they paid their taxes during their lifetimes and should not be charged again when they die . 
the death tax represents all that is unfair and unjust about the tax structure in america because it undermines the life work and the life savings of americans who want only to pass on to their children and grandchildren the fruits of their labor and the realization of their american dream . 
in my state of georgia , farmers , many of whom are widow women , are faced with losing their family farms because of this death tax . 
employees of family businesses , many of whom are minorities , are at risk of losing their jobs because their employers are forced to pay the unfair and exorbitant death taxes levied on them . 
funeral homes , weekly newspaper publishers , radio station owners , local dry cleaners , all are affected all across the demographic spectrum . 
mr. speaker , although reasonable minds may differ on this issue , i believe that the death tax is politically misguided , morally unjustifiable , and downright un-american . 
let us vote today to finally eliminate the death tax and return to the american people and their progeny the hard-earned fruits of their labor . 
