mr. speaker , i am cosponsor of the death tax repeal permanency act of 2005 because this tax is an unfair burden on american families .  the death tax puts many small businesses , those run predominantly by families , at a great financial disadvantage .  according to the small business administration , in 2001 in the dayton , ohio , metro area , which is in my district , nearly 62 , 000 people worked for businesses that employ less than 20 people .  three of my constituents , jenell ross ; her mother , norma ; and her brother rob , run a small business , ross motor cars in centerville , ohio .  when jenell 's father unexpectedly passed away in 1997 , the ross family received a tax bill for nearly half the value of their family business .  i would like to tell their story in jenell ross 's words .  she says , `` 30 years ago my father took the chance of a lifetime .  determined to achieve the american dream , he invested everything he had into ross motor cars .  like a lot of people , my father thought he would live forever .  `` he did n't .  `` when he died unexpectedly in 1997 , the overwhelming responsibility of keeping the family business afloat fell squarely '' to us .  we could never have prepared ourselves for the shock of receiving a tax bill nearly half the value of the dealership , where nearly 90 percent '' of the assets were `` tied up in nonliquid assets such as inventory , equipment , buildings , and land .  `` does the death tax impact family-run small businesses ?  yes .  my family is still experiencing its devastating effects firsthand , '' nearly 8 years later .  it is time to repeal the death tax once and for all , and i urge my fellow constituents and members to support the bill .  