mr. speaker , i rise today to express my strong support of the death tax repeal permanency act of 2005 . 
as a cosponsor of this important legislation , i think it is absurd for the federal government to continue punishing the families through double-taxation . 
rather than taxing people when they die , we should be encouraging families to save for the future through hard-work and sound financial planning . 
the death tax is one of the most burdensome and counterproductive of all taxes . 
small businesses create two-thirds of all jobs in the united states , and 40 percent of gdp in the united states is generated by small businesses . 
when the owner of a small family business passes away , this tax causes families and small business owners severe financial hardship , often to the point that the business must be liquidated . 
it is offensive that the government taxes someone all their life then taxes them one last time when they die . 
families should never have to visit the irs and the funeral home on the same day . 
a permanent repeal is good for small businesses , family farmers , and the next generation of entrepreneurs . 
mr. speaker , i urge my colleagues to vote for the repeal of the death tax . 
