S.J.Res. 20Senate108th Congress (2003-2005)In Committee

A joint resolution expressing the sense of Congress that the number of years during which the death tax under subtitle B of the Internal Revenue Code of 1986 is repealed should be extended, pending the permanent repeal of the death tax.

Sponsored by Jon KylSen. Jon Kyl (R-AZ)
Introduced October 23, 2003

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

October 23, 2003

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SenateIntro Referral

Introduced in Senate

October 23, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S13147)

October 23, 2003

SenateIntro Referral

Read twice and referred to the Committee on Finance.

October 23, 2003

Floor Debate

10 members

What members said about S.J.Res. 20 on the floor

4 Republicans6 Democrats
Joseph R. Biden Jr.
Sen. Joseph R. Biden Jr.D-DE · Oct 23, 2003

Mr. President, I rise tonight to introduce, along with my good friend from Utah, Senator Hatch, the distinguished Chairman of the Judiciary Committee, the ``Anabolic Steroid Control Act of 2003.''…

Paul S. Sarbanes
Sen. Paul S. SarbanesD-MD · Oct 23, 2003

Mr. President, I am pleased to introduce the Federal Employee Commuter Benefits Act of 2003, which is cosponsored by my colleagues Senators Mikulski, Warner, and Allen. This bill will guarantee…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Oct 23, 2003

Mr. President, I rise today to introduce the ``Methamphetamine Blister Pack Loophole Elimination Act of 2003,'' along with my colleagues Senators Grassley, Kohl, Biden, Kyl and Harkin. This is a…

Jeff Bingaman
Sen. Jeff BingamanD-NM · Oct 23, 2003

Mr. President, I am introducing today the Medicare Indian Health Fairness Act of 2003 with Senators Inouye, Daschle, Murray, Dayton, Johnson, Cantwell, and Stabenow. This legislation would take a…

Chuck Grassley
Sen. Chuck GrassleyR-IA · Oct 23, 2003

Mr. President, I am pleased to join Senator Biden and Senator Hatch as a co-sponsor of the Steroid Control Act of 2003. Our youth need to understand that while the short-term use of steroids may seem…

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Lisa Murkowski
Sen. Lisa MurkowskiR-AK · Oct 23, 2003

Mr. President, today I introduce along with my colleague, Senator Stevens, an important bill that will facilitate Forest Service land management on Prince of Wales Island and help community expansion…

Ben Nighthorse Campbell
Sen. Ben Nighthorse CampbellR-CO · Oct 23, 2003

Mr. President, today I am introducing the Intermodal Equipment Safety and Responsibility Act of 2003. This bill is a companion bill to language originally brought to the floor of the House of…

John F. Kerry
Sen. John F. KerryD-MA · Oct 23, 2003

Mr. President, I rise to introduce legislation that is designed to eliminate tariffs on certain tuna products imported into the United States from member nations of the Association of Southeast Asian…

Byron L. Dorgan
Sen. Byron L. DorganD-ND · Oct 23, 2003

Mr. President, today I am introducing the Pharmaceutical Market Access Act of 2003 in the Senate, along with my colleagues, Senators Snowe, Stabenow, Johnson, Pryor, Dayton, Leahy, Levin, Feingold,…

Jon Kyl
Sen. Jon KylR-AZ · Oct 23, 2003

Mr. President, today I am introducing a Sense of the Senate resolution that states that Congress should add to the number of years that repeal of the death tax will last until we archive its…

Jon Kyl
Sen. Jon KylR-AZ · Oct 23, 2003

Mr. President, today I am introducing a Sense of the Senate resolution that states that Congress should add to the number of years that repeal of the death tax will last until we archive its…

Bill Text

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Introduced in SenateIssued October 23, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 20 Introduced in Senate (IS)]

1st Session
S. J. RES. 20

Expressing the sense of Congress that the number of years during which
the death tax under subtitle B of the Internal Revenue Code of 1986 is
repealed should be extended, pending the permanent repeal of the death
tax.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

October 23, 2003

Mr. Kyl introduced the following joint resolution; which was read twice
and referred to the Committee on Finance

_______________________________________________________________________

JOINT RESOLUTION

Expressing the sense of Congress that the number of years during which
the death tax under subtitle B of the Internal Revenue Code of 1986 is
repealed should be extended, pending the permanent repeal of the death
tax.

Whereas the death tax under subtitle B of the Internal Revenue Code of 1986
penalizes savings, results in direct and substantial harm to family
owned farms and businesses, and restricts job creation;
Whereas the death tax is one of the least cost-effective taxes in that it is
expensive to comply with, it is complex and inefficient to administer,
and it produces little Federal revenue;
Whereas small businesses provide a majority of new jobs in, and account for half
of the output of, the United States economy, and the economy cannot
achieve strong, sustained growth without the creation of new jobs by
family owned and operated businesses;
Whereas the Economic Growth and Tax Relief Reconciliation Act of 2001, which was
passed by Congress on a bipartisan basis, provided substantial relief
from the death tax beginning in 2002 and repeals the death tax for the
year 2010;
Whereas the Economic Growth and Tax Relief Reconciliation Act of 2001 includes a
``sunset'' provision that reinstates the death tax in 2011 at the rates
in effect prior to the enactment of that Act;
Whereas the reinstatement of the death tax 1 year after it is repealed has
caused great uncertainty and confusion in efforts to manage and plan for
efficient generational transfers of family businesses, farms, and other
assets;
Whereas the permanent repeal of the death tax has been endorsed overwhelmingly
by over 100 business organizations, including organizations as diverse
as the Black Chamber of Commerce, the National Indian Business
Association, and Women Impacting Public Policy; and
Whereas not less than 4 times over a 2-year period, the House of Representatives
has voted on a bipartisan basis to make the repeal of the death tax
permanent: Now, therefore, be it
Resolved by the Senate and House of Representatives of the United
States of America in Congress assembled, That it is the sense of
Congress that the number of years during which the death tax under
subtitle B of the Internal Revenue Code of 1986 is repealed should be
extended, pending the permanent repeal of the death tax.
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