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   (Mr. BARTLETT of Maryland asked and was given permission to address the House for 1 minute and to revise and extend his remarks.)

   Mr. BARTLETT of Maryland. Mr. Speaker, in a movie called Meet Joe Black, Death disguises himself as a young man named Joe Black so as to better observe life on Earth. While watching a dinner party, one guest remarks to another that the only 2 certainties in life are death and taxes. Joe Black responds, death and taxes, what an interesting pairing.

   For years, the IRS has thought so too. Americans are currently subjected to the death tax, a law that taxes families up to 60 percent of their loved one's savings, or the worth of their farm or family business, upon their death. This unfair tax prevents more than 70 percent of America's small businesses and family farms being passed from one generation to the text.

   This week, the House will vote on legislation to repeal the death tax. I urge my colleagues to support preserving the American dream by voting to end the death tax.

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