mr. speaker , the gentleman is exactly right because that is what it would be .  at this time of year , coming in and voting a tax increase , voting a tax increase on our nation 's small businesses , voting a tax increase on our nation 's families .  to us , that is unacceptable .  we know that the rate of economic growth in this nation , the jobs growth , has shown that the tax reforms that have been passed work and they yield results .  another provision that is included in this bill is the welfare-to-work tax credit .  as the gentleman from texas was saying , individuals who may not have had a job are able to get a job because of the growth we are seeing in the small business sector .  and the welfare-to-work tax credit for those businesses that are hiring individuals who have received public assistance for an extended period of time , that would go away .  so then it becomes a tax increase on those businesses if they are no longer able to avail themselves of that .  the 15-year depreciation period for restaurants and for leasehold improvements for that industry , that is included in this bill .  i know in so many of my towns in the 7th congressional district in tennessee , this is very important to these small businesses .  they depend on this .  they need this .  