mr. speaker , today i voice my strong support for the death tax repeal permanency act of 2005 .  it is imperative we pass this very important legislation .  the death tax is an unreasonable and unfair burden on thousands of american families , small businesses , and family farms .  the death tax is the largest threat to the vitality of family-owned businesses and farms because most of their owners have the entire value of their business or farm in their estate .  the federal government currently receives nearly half of an estate when the owner passes .  as a result , more than two-thirds of family businesses do not survive the second generation and nearly 90 percent do not make it to the third generation .  so much for the american dream .  rather than encouraging people to build their own livelihoods , the death tax discourages hard work and savings .  according to the heritage foundation , the death tax costs our country up to 250 , 000 jobs each year .  by permanently abolishing this tax , we could add more than 100 , 000 jobs per year .  as my colleague , representative sam johnson of texas , said : americans receive a birth certificate when they are born , a marriage license when they are wed , and a tax bill when they die .  this is a disgrace .  i encourage my colleagues to vote `` yes '' for the death tax repeal permanency act of 2005 .  