,,iv  #aah? ,,congress  #a/ ,session    
,h4 ,,res4 #bcg  ,,9 ,,! ,,h\se ,,(     
,,repres5tatives  ,m>* #ba1 #bjbc,mr4   
,mann 7= himself1 ,mr4 ,co/a1 ,mr4      
,latta1 ,ms4 ,craig1 ,mr4 ,smi? (       
,nebraska1 ,mr4 ,panetta1 ,ms4 ,/efanik1
 ,mr4 ,?ompson ( ,p5nsylvania1 ,mrs4    
,/eel1 ,mr4 ,ku/(f1 ,mr4 ,c>ey1 ,mr4    
,fe5/ra1 ,mr4 ,murphy1 ,mr4 ,f]guson1   
,ms4 ,t5ney1 ,mr4 ,moore ( ,utah1 ,mr4  
,johnson ( ,l\isiana1 ,mrs4 ,mc,clain1  
,mr4 ,craw=d1 ,mr4 ,wittman1 ,mrs4      
,mill]-,meeks1 ,mr4 ,norman1 ,mr4       
,/eube1 ,mr4 ,mool5a>1 ,mr4 ,moore (    
,alabama1 ,mr4 ,mill] ( ,ohio1 ,mr4     
,la,turner1 ,mr4 ,ne:\se1 ,mrs4 ,mill] (
 ,we/ ,virg9ia1 ,mr4 ,au/9 ,scott (     
,georgia1 ,mr4 ,ellzey1 ,mrs4 ,mill] (  
,ill9ois1 ,mr4 ,higg9s ( ,l\isiana1 ,mr4
 ,b]gman1 ,mr4 ,f9/ad1 ,mr4 ,al=d1 ,mrs4
 ,h>%b>g]1 ,mrs4 ,fis*ba*1 ,mr4         
,res*5?al]1 ,mr4 ,gue/1 ,mr4 ,c4 ,scott 
,frankl9 ( ,florida1 ,mr4 ,la,hood1 ,mr4
 ,johnson ( ,s\? ,dakota1 ,mrs4 ,h9son1 
,mr4 ,ros5dale1 ,mr4 ,la,malfa1 ,mr4    

,davidson1 ,mr4 ,du>te1 ,mrs4 ,cammack1 
,mr4 ,jackson ( ,texas1 ,mr4 ,kelly (   
,mississippi1 ,mr4 ,duncan1 ,mrs4       
,sp>tz1 ,mr4 ,meus]1 ,mrs4 ,wagn]1 ,mr4 
,buc%on1 ,mr4 ,nunn ( ,i[a1 ,mr4 ,bacon1
 ,mr4 ,sessions1 ,mr4 ,lucas1 ,mr4 ,fry1
 ,mr4 ,baird1 & ,ms4 ,jackson ,lee7     
submitt$ ! foll[+ resolution2 :i* 0     
ref]r$ to ! ,committee on ,ways & ,means
  ,,resolution  ,recogniz+ ! importance 
( /epp$-up basis "u section #ajad ( !   
,int]nal ,rev5ue ,code ( #aihf 9 pres]v+
 family-own$ f>ms & small bus9esses4    
,:]eas ! /epp$-up basis "u section #ajad
 ( ! ,int]nal ,rev5ue ,code ( #aihf     
all[s recipi5ts ( inh]it$ assets su* z  
l&1 equipm5t1 or build+s to adju/ ! co/ 
basis ( ! asset to reflect its fair     
m>ket value2 ,:]eas #ih p]c5t ( f>ms are
 family own$ accord+ to ! ,dep>tm5t (   
,agriculture1 & #ai p]c5t ( all         
bus9esses are family own$ accord+ to !  
,small ,bus9ess ,adm9i/ration2 ,:]eas a 
/udy conduct$ by ! ,economic ,rese>*    
,s]vice ( ! ,dep>tm5t ( ,agriculture    

det]m9$ t #ff p]c5t ( all midsiz$ f>ms  
w\ld see an increas$ tax liability if ! 
/epp$-up basis 7 elim9at$2 ,:]eas !     
/epp$-up basis is a crucial compon5t (  
_m family f>ms & small bus9ess          
succession plans2 & ,:]eas ! elim9ation 
( ! /epp$-up basis w\ld ?reat5 ! ability
 ( f>m]s1 ran*]s1 agribus9esses1 & small
 bus9ess own]s to make g5]ational       
transf]s ( _! op]ations3 ,n[1 !re=e1 be 
x ,t ! ,h\se ( ,repres5tatives--  7#a7  
supports ! pres]vation ( ! /epp$-up     
basis2  7#b7 opposes any ef=ts to impose
 new taxes on family f>ms or small      
bus9esses2 &  7#c7 recognizes !         
importance ( g5]ational transf]s ( f>m &
 family-own$ bus9ess op]ations4