,,iv  #aai? ,,congress  #a/ ,session    
,h4 ,,res4 #bjf  ,,9 ,,! ,,h\se ,,(     
,,repres5tatives  ,m>* #aj1 #bjbe,mr4   
,mann 7= himself1 ,mr4 ,co/a1 ,mr4      
,panetta1 ,ms4 ,craig1 ,mr4 ,smi? (     
,nebraska1 ,mr4 ,f9/ad1 ,mr4 ,fe5/ra1   
,mr4 ,meus]1 ,mr4 ,latta1 ,mr4 ,ful*]1  
,mrs4 ,wagn]1 ,ms4 ,t5ney1 ,mr4 ,ne:\se1
 ,mr4 ,fleis*mann1 ,mr4 ,al=d1 ,mr4     
,mool5a>1 ,mr4 ,graves1 ,mr4 ,lucas1    
,mr4 ,self1 ,mr4 ,gue/1 ,mr4 ,s*midt1   
,mrs4 ,mill] ( ,ill9ois1 ,mr4 ,rose1    
,mr4 ,cole1 & ,mr4 ,moore ( ,alabama7   
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