mr. speaker , the issue before us today is certainly not a new on new one .  during the past three congresses , the house has voted repeatedly in a bipartisan fashion to eliminate the death tax .  and today , once again , we have the opportunity to bury the death tax once and for all .  the death tax punishes savings , thrift , and hard work among american families .  small businesses and farmers , in particular , are unfairly penalized for their blood , sweat and tears -- paying taxes on already-taxed assets .  instead of investing money on productive measures such as creating new jobs or purchasing new equipment , businesses and farms are forced to divert their earnings to tax accountants and lawyers just to prepare their estates .  all too often , those families are literally forced to sell the family farm or business just to payoff their death taxes .  equally disturbing is the fact that the death tax actually raises relatively little revenue for the federal government .  in fact , some studies have found that it may actually cost the government and taxpayers more in administrative and compliance costs than it raises in revenue .  mr. speaker , my rural and suburban district in western new york is home to countless small businesses and family farms .  they 're owned by hard-working families who pay their taxes , create jobs and contribute not only to the quality of life in their communities , but to this nation 's rich heritage .  is it so much to ask that they be able to pass on the fruits of their labor -- their small business or their family farm -- to their children ?  must uncle sam continue to play the grim reaper ?  the fact is that they paid their taxes in life -- on every acre sown , on every product sold , and on every dollar earned .  they should n't be taxed in death , too .  mr. speaker , it 's time to bury the death tax once and for all .  i commend congressman hulshof for introducing this crucial legislation and chairman thomas for his continued leadership on this issue .  