well , this is an excellent line of debate that the gentlewoman is developing here .  and again it is very important that the american people know this week we do not have a bill on the floor to provide tax relief for the american people .  we have a bill on the floor to prevent a democrat tax increase .  there will be an automatic tax increase on the american people if we do not pass this legislation , and one of the things that we will lose is the ability of small businesses to expense what we call depreciable assets up to $ 100 , 000 .  now , before i became a member of congress , i was a small businessman .  i have gone out there , i have rolled up my sleeves , and i have risked capital .  i have signed the front of a paycheck .  i helped start a business that had a dozen employees , and it was not easy .  it was not easy .  we could not have started that business without capital .  yet the democrats want to take away our ability to form capital and create small businesses , which is the job engine of america .  that is where all the new jobs come from , is small business .  now , what is going to happen if we lose this ?  let me give one example , one story from my congressional district .  i am very proud to have the ability to represent the fifth congressional district of texas .  it starts in east dallas and goes through great communities like mesquite .  it takes in rural east texas , which is a wonderful place to live and raise a family , but sometimes a tough place to make a living .  i went to visit a business , small business called jacksonville industries , in my congressional district , located in jacksonville , tx .  they are a zinc and die cast business , and i do not totally understand what they do ; but they had 20 employees when i went to visit them .  well , due to competitive pressures , prior to being able to benefit from our tax relief economic growth program , they were on the verge of having to lay off two people .  now , that is 10 percent of their workforce .  they were going to have to lay off 2 of 20 workers .  thanks to this provision , small business expensing that we passed way back , they were able to go out and buy a new piece of machinery .  now , i do not recall what it is called or precisely what its function was , but i know what it did .  it made them more competitive .  and instead of laying off two workers , they hired three new workers .  and that is one small business in one rural part of texas , but that is happening all over the nation .  we are allowing families and small businesses to keep more of what they earn , and yet the democrats want to take that away from them .  they want to take that capital back .  we were talking earlier about how do you cut tax rates and increase tax revenue .  think about this one example in jacksonville industries .  they were getting ready to lay off two workers , and they end up hiring three because they are more efficient and keep more of what they earn and buy new equipment and machinery .  that is five people that could have been on unemployment and food stamps and welfare , five people taking from the federal treasury because they had dire needs .  but instead of five people taking from the treasury , it is five people paying into the industry .  that is how it happens .  that is how you cut tax rates and increase revenues .  that is five americans who are putting a roof over their family 's head and start putting money in the college fund .  that is the difference that this has made .  and yet the democrats want , at christmastime , if you can believe that , want to present the american people with a big , fat tax increase .  