mr. speaker , i rise today in support of the permanent repeal of the death tax .  to put it simply , the death tax is just wrong .  it is wrong to encourage people to work hard all their life , only to have the government reap the benefits when they die .  it is wrong to levy hefty taxes against families of thriving small business owners just because their parents were successful .  it is wrong to stifle economic growth by forcing small businesses to close because of an overbearing tax bill delivered by a greedy uncle sam .  mr. speaker , our republican majority stands firmly against double taxation on working families .  taxes have already been paid on the assets subject to additional taxation under the death tax .  i am confident that americans are far better equipped than politicians to decide how to best spend their hard earned money .  it is time for congress to let important fiscal decisions to be made where they should be , at the kitchen table , not at the tax table .  let 's repeal this unjust tax and empower american working families who know best how to make the right decisions for themselves .  