mr. speaker , the gentleman is exactly right because that is what it would be . 
at this time of year , coming in and voting a tax increase , voting a tax increase on our nation 's small businesses , voting a tax increase on our nation 's families . 
to us , that is unacceptable . 
we know that the rate of economic growth in this nation , the jobs growth , has shown that the tax reforms that have been passed work and they yield results . 
another provision that is included in this bill is the welfare-to-work tax credit . 
as the gentleman from texas was saying , individuals who may not have had a job are able to get a job because of the growth we are seeing in the small business sector . 
and the welfare-to-work tax credit for those businesses that are hiring individuals who have received public assistance for an extended period of time , that would go away . 
so then it becomes a tax increase on those businesses if they are no longer able to avail themselves of that . 
the 15-year depreciation period for restaurants and for leasehold improvements for that industry , that is included in this bill . 
i know in so many of my towns in the 7th congressional district in tennessee , this is very important to these small businesses . 
they depend on this . 
they need this . 
mr. speaker , i yield to the gentleman from georgia . 
