mr. speaker , i rise in support of this rule and the bill authored by the gentleman from missouri ( mr. hulshof ) xz4001900 and commend him for his great work on behalf of america 's job creators . 
i just heard the democratic member say that only a tiny fraction of the people who die in america and their families have to pay this death tax . 
apparently , the gentleman has never had to go through the dreaded form 706 . 
how many of us right now are trying to deal with form 1040 ? 
even though we deal with it year in and year out , we still can not figure it out . 
what we are trying to get rid of is the complexity of the tax code and the $ 20 billion a year that the death tax consumes from the american economy that does not go to the treasury but , rather , goes to tax lawyers and accountants and life insurance sales and keyman policies and so on , all of this estate planning which is economic waste . 
it is hurting our economy . 
eighty-eight pages of the internal revenue code , 88 pages of law , are devoted to trying to close the loopholes that have erupted over the 20th century as our experiment with the death tax has shown that it actually costs the government and costs the american people money to maintain it . 
much as we would like to be able to tax the super-rich , they get out of the tax with trusts and loopholes and so on , as will the rich after we do what the democrats want , which is to create some complicated new definitions to try and cabin off this tax so it only affects a few people . 
the only people who will actually be hurt by the burden of these new complex rules and laws will be people who we do not want to pay the tax in the first place . 
if at the time that one of one 's loved ones dies , just to file the return , not pay the tax , they are going to have to plow through all of these helpful instructions that are in such small print that even a high school student might need reading glasses to get through some of these 40 pages . 
but here is the kind of helpful thing one will find when a loved one dies : `` generally , you may list on schedule m all property interests that pass from the decedent to the surviving spouse and are included in the gross estate . 
however , you should not list any `nondeductible terminable interests , ' described below , on schedule m unless you are making a qtip election . 
the property for which you make this election must be included on schedule m. see `qualified terminable interest property ' on the following page . 
`` for the rules on common disaster and survival for a limited period , see section 2056 ( b ) ( 3 ) . '' this is just one little paragraph out of 40 pages of this . 
they are going to have to hire a lawyer . 
they are going to have to hire an accountant to go through all this and list everything that their family member has accumulated throughout his or her entire life just to prove that they do not owe this tax . 
anybody who is slogging through their form 1040 trying to file their income tax return now knows what i am talking about . 
we are trying to eliminate the complexity of this law which hurts every single person who works for a small business in america . 
when that small business is liquidated in order to pay the death tax because it is a tax on property of small businesses , people lose their jobs , and that is where the burden and the incidence of this tax falls . 
repealing the death tax once and for all is the right thing to do , and i am very pleased that this rule will bring that to the floor . 
