mr. speaker , i am cosponsor of the death tax repeal permanency act of 2005 because this tax is an unfair burden on american families . 
the death tax puts many small businesses , those run predominantly by families , at a great financial disadvantage . 
according to the small business administration , in 2001 in the dayton , ohio , metro area , which is in my district , nearly 62 , 000 people worked for businesses that employ less than 20 people . 
three of my constituents , jenell ross ; her mother , norma ; and her brother rob , run a small business , ross motor cars in centerville , ohio . 
when jenell 's father unexpectedly passed away in 1997 , the ross family received a tax bill for nearly half the value of their family business . 
i would like to tell their story in jenell ross 's words . 
she says , `` 30 years ago my father took the chance of a lifetime . 
determined to achieve the american dream , he invested everything he had into ross motor cars . 
like a lot of people , my father thought he would live forever . 
`` he did n't . 
`` when he died unexpectedly in 1997 , the overwhelming responsibility of keeping the family business afloat fell squarely '' to us . 
we could never have prepared ourselves for the shock of receiving a tax bill nearly half the value of the dealership , where nearly 90 percent '' of the assets were `` tied up in nonliquid assets such as inventory , equipment , buildings , and land . 
`` does the death tax impact family-run small businesses ? 
yes . 
my family is still experiencing its devastating effects firsthand , '' nearly 8 years later . 
it is time to repeal the death tax once and for all , and i urge my fellow constituents and members to support the bill . 
