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   (Mr. SCHAFFER asked and was given permission to address the House for 1 minute.)

   Mr. SCHAFFER. Mr. Speaker, we associate many symbols with death such as the Grim Reaper, tombstones, coffins, hearses and, of course, the IRS standing by any ordinary American who draws on his last breath.

   Americans who work their entire lives to leave their families a savings account, farm, or small business are robbed at death by Federal taxes that devour 37 to 55 percent of everything they created. In the cruelest of ironies, families are often forced to sell these well-intentioned gifts in order to afford the taxes.

   Mr. Speaker, this week the Congress will decide on whether to repeal the death tax. It is an issue that transcends party politics.

   The Colonists rallied around the slogan, ``No taxation without representation.'' This week let us agree: No taxation without respiration. May the death tax rest in peace.

END