mr. speaker , house resolution 202 is a structured rule providing for 1 hour of general debate on h.r. 8 , a bill to make the repeal of the estate tax permanent , to be equally divided and controlled by the chairman and ranking minority member of the committee on ways and means . 
the rule provides for consideration of the amendment in the nature of a substitute printed in the committee on rules report accompanying the resolution , if offered , by the gentleman from north dakota ( mr. pomeroy ) xz4003230 or his designee , which shall be considered as read and shall be separately debatable for 1 hour equally divided and controlled by the proponent and an opponent . 
finally , mr. speaker , the rule waives all points of order against the amendment printed in the report and provides one motion to recommit with or without instructions . 
mr. speaker , h.r. 8 , a bill introduced by the gentleman from missouri ( mr. hulshof ) xz4001900 , permanently repeals the death tax . 
i commend the gentleman from missouri ( mr. hulshof ) xz4001900 for championing an end to the death tax , as my former friend and colleague , jennifer dunn , did while serving in congress . 
through jennifer 's tireless efforts , in 2001 congress acted in a bipartisan fashion to gradually phase out the death tax and fully eliminate it in 2010 . 
however , if congress does not extend the death tax repeal beyond 2010 , in 2011 small business owners and family farmers will once again be assessed the full death tax at the maximum 2001 rate . 
the death tax is a form of double taxation and is simply unfair . 
the last thing families in central washington and across the nation should have to worry about when a loved one dies is losing the family farm or business in order to pay the internal revenue service . 
but , sadly , that is the situation many hard-working families would face if the death tax is not permanently abolished . 
with permanent elimination of this tax , farmers and business owners will have the sense of security they need to plan for the financial future of their businesses , farms , or families . 
death taxes are an unfair assault on every american 's potential life savings . 
today , we have the opportunity to bury the death tax for good . 
the committee on rules reported house resolution 202 by a voice vote . 
accordingly , i encourage my colleagues to support both the rule and the underlying bill . 
mr. speaker , i reserve the balance of my time . 
