I hope that the Senate acts quickly to pass this legislation so that Americans will no longer worry about having to sell the family farm or business to pay taxes after the death of a loved one.

With the permanent elimination of this tax, farmers and business owners will have the sense of security they need to plan for the financial future of their business or farm and their family.

In six short years, small business owners and family farmers will once again be assessed a tax on the value of their property at the time of their death, despite having paid taxes throughout their lifetime.

In the fall term of 1933-34 I was on my family farm in Maine.

I have spent my life reassembling the family farm.

Having grown up on a family farm, I am all too familiar with the effects a drought can have on a crop.