mr. speaker , i want to commend the gentleman from missouri ( mr. hulshof )  , the gentleman from alabama ( mr. cramer )  , the gentleman from california ( mr. cox )  , and all those who have worked so hard to get rid of this onerous burden on a number of american citizens .  the federal death tax is a job killer .  i represent the fifth district of virginia .  we have a number of counties and jurisdictions that focus on manufacturing .  many of our smaller manufacturers have had to sell out to larger manufacturers ; and as a result , we have double-digit unemployment in a number of jurisdictions that used to be the home to small manufacturers .  a factor in their selling out was the federal death tax because they would not have the cash to pay when death knocked on the door .  if we pass this bill , we will help the job situation in those types of jurisdictions in the united states .  i hear the other side say that this is a bonanza and a budget breaker because we will not be getting the revenue from the federal death tax .  let me tell the members under the current law the really rich in this country trust and foundation themselves out of the federal estate tax .  i believe that mr. gates , the owner of microsoft , is a proponent of keeping the federal death tax .  he has got a father that is in charge of his foundation .  but many small farmers and average business persons are not able to have the cash to set up the trusts and the foundations that will get themselves out of the federal estate tax .  and i predict that if we pass this bill , the incentive to set up those trusts and foundations that avoid taxes will not be there and in the long run the treasury of the united states will benefit because we will still get the capital gains tax when the assets are sold .  