H.R. 3

1

RESOLUTION SUPPORTING PERMANENT
2 REPEAL OF FEDERAL INHERITANCE TAX
3 2006 GENERAL SESSION
4 STATE OF UTAH
5 Chief Sponsor: Michael E. Noel
6
7 LONG TITLE
8 General Description:
9 This resolution of the House of Representatives urges action by Utah's congressional
10 delegation regarding the Federal Inheritance Tax.
11 Highlighted Provisions:
12 This resolution:
13 . requests that the members of Utah's congressional delegation support, work to pass,
14 and vote for the immediate and permanent repeal of the Federal Inheritance Tax, or
15 death tax.
16 Special Clauses:
17 None
18
19 Be it resolved by the House of Representatives of the state of Utah:
20 WHEREAS, under tax relief legislation passed in 2001, the Federal Inheritance Tax, or
21 death tax, was temporarily phased out but not permanently eliminated;
22 WHEREAS, farmers and other small business owners will face losing their farms and
23 businesses if the federal government resumes the heavy taxation of citizens at death;
24 WHEREAS, this is a tax that is particularly damaging to families who are working their
25 way up the ladder and trying to accumulate wealth for the first time;
26 WHEREAS, employees suffer layoffs when small and medium businesses are
27 liquidated to pay death taxes;

28 WHEREAS, if the death tax had been repealed in 1996, the United States economy
29 would have realized billions of dollars each year in extra output and an average of 145,000
30 additional new jobs would have been created; and
31 WHEREAS, having repeatedly passed in the United States House of Representatives
32 and the United States Senate, repeal of the death tax holds wide bipartisan support:
33 NOW, THEREFORE, BE IT RESOLVED that the House of Representatives of the
34 state of Utah requests our elected representatives and senators in the United States Congress
35 support, work to pass, and vote for the immediate and permanent repeal of the death tax.
36 BE IT FURTHER RESOLVED that copies of this resolution be sent to the members of
37 Utah's congressional delegation.




Legislative Review Note
as of 1-17-06 4:11 PM

Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel