Washington, D.C. - Rep. Nathan Deal voted today for H.R. 8, the Death Tax Elimination Act of 2001, the final piece of President Bush's tax relief program.

"I am proud to say that Congress has voted to eliminate the Death Tax, because it is one of the most unfair taxes on the books. Americans work hard to start family businesses, and their hard work should not be erased after they are gone. Less than half of all family owned businesses survive the death of the founder, and only about five percent survive to the third generation. To pay the Death Tax, children are forced to sell the farms and businesses they watched their parents grow. This is wrong, and I voted to stop it. " Deal stated.

One third of small business owners under the current tax rules would have to sell outright or liquidate a part of their business to pay death taxes. Half of those who must liquidate to pay the IRS will be forced to eliminate 30 or more jobs. Sixty percent of small business owners report that they would create new jobs in the coming year if the Death Tax were eliminated.

"The Death Tax Elimination Act is not only important because it gives the proper respect to family farms and businesses. It will also serve as an economic catalyst. When families are forced to sell small businesses and farms in order to pay the federal government, it wipes out jobs for low and middle income Americans. I value the family, and I have a special sensitivity to the needs of the American rural community. Neither should be hit by this unfair double tax. Americans are taxed from the time they earn their first dollar, and they should not be taxed even more after they earn their last. I know firsthand that farmers and small business owners in the Ninth District hate to think their children who choose to work in the family business won't be able to continue the work their parents started, and it is time to end this unfair burden," Deal said.

"The American family deserves a break from the oppressive tax burden we face. Ending the Death Tax is the third and final step of President Bush's tax plan. As you know, the House has previously passed individual income rate cuts and terminated the marriage penalty tax. I cannot encourage the Senate strongly enough to take quick action on President Bush's tax relief package, and I again commend Senator Zell Miller for his strong support for tax relief," Deal concluded.