well , this is an excellent line of debate that the gentlewoman is developing here . 
and again it is very important that the american people know this week we do not have a bill on the floor to provide tax relief for the american people . 
we have a bill on the floor to prevent a democrat tax increase . 
there will be an automatic tax increase on the american people if we do not pass this legislation , and one of the things that we will lose is the ability of small businesses to expense what we call depreciable assets up to $ 100 , 000 . 
now , before i became a member of congress , i was a small businessman . 
i have gone out there , i have rolled up my sleeves , and i have risked capital . 
i have signed the front of a paycheck . 
i helped start a business that had a dozen employees , and it was not easy . 
it was not easy . 
we could not have started that business without capital . 
yet the democrats want to take away our ability to form capital and create small businesses , which is the job engine of america . 
that is where all the new jobs come from , is small business . 
now , what is going to happen if we lose this ? 
let me give one example , one story from my congressional district . 
i am very proud to have the ability to represent the fifth congressional district of texas . 
it starts in east dallas and goes through great communities like mesquite . 
it takes in rural east texas , which is a wonderful place to live and raise a family , but sometimes a tough place to make a living . 
i went to visit a business , small business called jacksonville industries , in my congressional district , located in jacksonville , tx . 
they are a zinc and die cast business , and i do not totally understand what they do ; but they had 20 employees when i went to visit them . 
well , due to competitive pressures , prior to being able to benefit from our tax relief economic growth program , they were on the verge of having to lay off two people . 
now , that is 10 percent of their workforce . 
they were going to have to lay off 2 of 20 workers . 
thanks to this provision , small business expensing that we passed way back , they were able to go out and buy a new piece of machinery . 
now , i do not recall what it is called or precisely what its function was , but i know what it did . 
it made them more competitive . 
and instead of laying off two workers , they hired three new workers . 
and that is one small business in one rural part of texas , but that is happening all over the nation . 
we are allowing families and small businesses to keep more of what they earn , and yet the democrats want to take that away from them . 
they want to take that capital back . 
we were talking earlier about how do you cut tax rates and increase tax revenue . 
think about this one example in jacksonville industries . 
they were getting ready to lay off two workers , and they end up hiring three because they are more efficient and keep more of what they earn and buy new equipment and machinery . 
that is five people that could have been on unemployment and food stamps and welfare , five people taking from the federal treasury because they had dire needs . 
but instead of five people taking from the treasury , it is five people paying into the industry . 
that is how it happens . 
that is how you cut tax rates and increase revenues . 
that is five americans who are putting a roof over their family 's head and start putting money in the college fund . 
that is the difference that this has made . 
and yet the democrats want , at christmastime , if you can believe that , want to present the american people with a big , fat tax increase . 
