A democratic government is the only one in which those who vote for a tax can escape the obligation to pay it.

My constituents in Kansas know the death tax is a duplicative tax on small businesses and family farms that, in many cases, families have spent generations building.

So we want to change the tax system. We want it to be fair, and we want to see some tax relief because people do three things when they get a little extra money in their pocket: They save it or they spend it or they invest it.

Now is not the time to compromise on the economy. Instead, we should be doing everything in our power to support long-term economic growth. Permanent repeal of the death tax will mean more high-quality, high-paying jobs for Americans.

Additionally, this tax forces family businesses to invest in Uncle Sam rather than the economy. When families are forced to repurchase businesses because of the death tax, that means less money is being invested in new jobs and capital expansion.

The bottom line is that the death tax is a tax on the economy because it slows economic growth.

Yet, individuals and corporations in Puerto Rico pay no federal income tax.

The death tax robs parents of the opportunity to pass something along to their children, and it is responsible for destroying a lot of family-owned businesses.

Tax cuts are an investment in working families.

Rather than squander the surplus on tax breaks for the rich, we should add a prescription drug benefit to the Medicare program, shore up Social Security, fortify our defense, provide a quality public education and offer economic assistance to rural areas.

Today's tax cuts provide yet another illustration of the Republicans' fiscally irresponsible economic policies that ignore the needs of America's middle class, students, and working families.

If a budget is designed to show our values, it's clear where the majority stands: against opportunity, against education, and against America's hard-working, tax-paying middle class.

Everything depends on a good job - strong families, strong communities, the pursuit of the American dream, and a tax base to support schools for our kids and services for our seniors.

If we are to create tomorrow's jobs, we can't remain frozen in time in yesterday's tax system.

Censure is the tax a man pays to the public for being eminent.