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

   Mr. CHABOT. Mr. Speaker, the Internal Revenue Service burdens the American people with so many taxes it often seems we are taxed on virtually every move we make and every breath we draw.

   So it is not surprising to learn that when we stop moving and drawing breath, the IRS taxes us for that, too. Every year, thousands of grieving families are hit unexpectedly with an unfair provision of law called the death tax. This provision of law is so burdensome it prevents more than three out of four small businesses from surviving to the next generation.

   Death taxes reduce potential employment opportunities, encourage consumption instead of responsible saving and investing, and undermine the premise of the American dream, which assures that hard, honest work will be rewarded.

   Let us show the American people that the American dream is still alive. Let us today vote to repeal the unfair death tax.

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