mr. speaker , today i voice my strong support for the death tax repeal permanency act of 2005 . 
it is imperative we pass this very important legislation . 
the death tax is an unreasonable and unfair burden on thousands of american families , small businesses , and family farms . 
the death tax is the largest threat to the vitality of family-owned businesses and farms because most of their owners have the entire value of their business or farm in their estate . 
the federal government currently receives nearly half of an estate when the owner passes . 
as a result , more than two-thirds of family businesses do not survive the second generation and nearly 90 percent do not make it to the third generation . 
so much for the american dream . 
rather than encouraging people to build their own livelihoods , the death tax discourages hard work and savings . 
according to the heritage foundation , the death tax costs our country up to 250 , 000 jobs each year . 
by permanently abolishing this tax , we could add more than 100 , 000 jobs per year . 
as my colleague , representative sam johnson of texas , said : americans receive a birth certificate when they are born , a marriage license when they are wed , and a tax bill when they die . 
this is a disgrace . 
i encourage my colleagues to vote `` yes '' for the death tax repeal permanency act of 2005 . 
