mr. speaker , i rise today to express my strong support of the death tax repeal permanency act of 2005 .  as a cosponsor of this important legislation , i think it is absurd for the federal government to continue punishing the families through double-taxation .  rather than taxing people when they die , we should be encouraging families to save for the future through hard-work and sound financial planning .  the death tax is one of the most burdensome and counterproductive of all taxes .  small businesses create two-thirds of all jobs in the united states , and 40 percent of gdp in the united states is generated by small businesses .  when the owner of a small family business passes away , this tax causes families and small business owners severe financial hardship , often to the point that the business must be liquidated .  it is offensive that the government taxes someone all their life then taxes them one last time when they die .  families should never have to visit the irs and the funeral home on the same day .  a permanent repeal is good for small businesses , family farmers , and the next generation of entrepreneurs .  mr. speaker , i urge my colleagues to vote for the repeal of the death tax .  