mr. speaker , i yield myself 30 seconds . 
i am sure the gentleman from michigan misspoke , and i am certain it was inadvertent . 
the bill , h.r. 8 , actually does allow for a step up in basis of $ 3 million for a surviving spouse and another $ 1.3 million for surviving heirs . 
if the intent of the legislation , which it is , is to help family businesses be passed from one generation to the next and the surviving heirs choose not to farm or continue the family business , then they are the ones making the taxable decision to dispose of assets that would be subject to a 15 percent capital gains rate but certainly not the 45 percent estate tax . 
mr. speaker , i yield 1 minute to the gentleman from florida ( mr. shaw ) xz4003690 . 
