Rep. Baxter offered the following resolution:

            House Resolution No. 26.

            A resolution to memorialize the Congress of the United States to work to pass and vote for the immediate and permanent repeal of the death tax.

            Whereas, Under tax relief legislation passed in 2001, the inheritance tax, or "death tax," was temporarily phased out, but it was not permanently eliminated.  If the federal government resumes the heavy taxation of citizens at death, farmers and other small business owners will face losing their farms and businesses; and

            Whereas, The death tax is particularly damaging to families who are working their way up the economic ladder and are trying to accumulate wealth for the first time.  In addition, employees suffer layoffs when small and medium sized businesses are liquidated to pay death taxes; and

            Whereas, If the death tax had been repealed in 1996, the United States economy would have realized billions of dollars of extra input each year, and an average of 145,000 additional new jobs would have been created annually.  Moreover, having repeatedly passed in the United States House of Representatives and Senate, repeal of the death tax  holds wide bipartisan support; now, therefore, be it

            Resolved by the House of Representatives, That this legislative body hereby beseeches the Congress of the United States to work to pass and vote for the immediate and permanent repeal of the death tax; and be it further

            Resolved, That copies of this resolution be transmitted to the President of the United States Senate, the Speaker of the United States House of Representatives, and the members of the Michigan congressional delegation.