Ending the death tax is a matter of basic fairness. No one should be taxed twice and death should not be an excuse for the government to take your money away. Congress passed and the President signed death tax relief, but if nothing is done, the death tax returns at full force in 2010, resulting in a massive tax increase on family-owned small businesses. These same businesses often cannot survive into a second generation because of the death tax.

This is an issue that affects us all. Just do the math. Sixty-one percent of small business owners say that the death tax limits their growth - and small businesses create two out of every three of the new jobs in America. This Democrat obstruction threatens job creation.