H.R. 2 Enrolled

RESOLUTION SUPPORTING PERMANENT
REPEAL OF FEDERAL INHERITANCE TAX
2005 GENERAL SESSION
STATE OF UTAH
Sponsor: Michael T. Morley

LONG TITLE
General Description:
This resolution of the House of Representatives urges action by Utah's congressional
delegation.
Highlighted Provisions:
This resolution:
. requests that the members of Utah's congressional delegation support, work to pass,
and vote for the immediate and permanent repeal of the Federal Inheritance Tax, or
death tax.
Special Clauses:
None

Be it resolved by the House of Representatives of the state of Utah:
WHEREAS, under tax relief legislation passed in 2001, the Federal Inheritance Tax, or
death tax, was temporarily phased out but not permanently eliminated;
WHEREAS, farmers and other small business owners will face losing their farms and
businesses if the federal government resumes the heavy taxation of citizens at death;
WHEREAS, the death tax is particularly damaging to families who are working hard to
accumulate wealth for the first time;
WHEREAS, employees suffer layoffs when small and medium businesses are
liquidated to pay death taxes;
WHEREAS, if the death tax had been repealed in 1996, the United States economy
would have realized billions of dollars each year in extra output and an average of 145,000

additional new jobs would have been created; and
WHEREAS, having repeatedly passed in the United States House of Representatives and
the United States Senate, repeal of the death tax holds wide bipartisan support:
NOW, THEREFORE, BE IT RESOLVED that the House of Representatives of the state
of Utah requests that Utah's congressional delegation support, work to pass, and vote for the
immediate and permanent repeal of the death tax.
BE IT FURTHER RESOLVED that a copy of this resolution be sent to the members of
Utah's congressional delegation.