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.

137 years later, Memorial Day remains one of America's most cherished patriotic observances. The spirit of this day has not changed - it remains a day to honor those who died defending our freedom and democracy.

In remembering those who lost their lives in the London attacks and the September 11th attacks we continue our commitment to fighting for freedom, democracy and justice.

We remain united with the British, and our allies around the world, in our resolve to defeat terrorism and bring those who commit these acts to justice.

With my support, the House of Representatives recently voted to permanently repeal the death tax so that family farms and businesses can be passed down to children and grandchildren.

Since September 11th Congress has created the Department of Homeland Security, more than doubled the homeland security budget and implemented a bipartisan overhaul of our intelligence systems.

This is a form of double taxation and it's simply unfair.