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The death tax causes one-third of all family-owned small businesses to liquidate after the death of the owner. It is also an unfair tax because the assets have already been taxed once at their income level.

The death tax destroys family businesses and stifles investment that leads to increases in jobs and personal income. As a result, 70 percent of family-owned businesses are not passed on to the next generation and 87 percent do not make it to the third generation.

The estate tax punishes years of hard work and robs families of part of their heritage by imposing a huge penalty on inheritance after death - a tax on money that has already been taxed.

Additionally, this tax forces family businesses to invest in Uncle Sam rather than the economy. When families are forced to repurchase businesses because of the death tax, that means less money is being invested in new jobs and capital expansion.

My constituents in Kansas know the death tax is a duplicative tax on small businesses and family farms that, in many cases, families have spent generations building.

The bottom line is that the death tax is a tax on the economy because it slows economic growth.

The death tax punishes the American dream - making it virtually impossible for the average American family to build wealth across generations.

The American people are not just being taxed to death; they're being taxed after death. But, no one should have to sell the life's work of a parent or a loved one just to pay the federal government.

The death tax is one of the leading causes of the dissolution of small businesses.

The death tax is unfair, inefficient, economically unsound and, frankly, immoral.