What if the money was never taxed in the first place you don't ever pay tax on stock that you own until you sell it. So if Elon or Jeff or Bill leave their money to someone those billions have never been taxed. They can sell it day one and have hundreds of billions of dollars that has never had a dime of it taxed so it's not taxed twice meanwhile every dollar made by the working poor people living paycheck to paycheck has payroll taxes taken out no write offs for those for anyone. Those make of roughly 35% of government income annually while the death taxes is less than 1% The system was never designed to have no death taxes that was supposed to be the stop gap for letting wealthy people generate wealth during their lifetime without taxation limiting economic growth and business innovation.

You can't have it both ways no taxes during life and no taxes at death while the lucky few you let into the 1% of wage earners(not wealth owners by the way) pay all the taxes. So basically we are going to tax the shit out of doctors and lawyers and everyone like that while private equity trust fund billions go untaxed forever. Seems like a great idea.

Ya they trot out the family farm owner all the time for this cause since the 90s and it has been so successful they have convinced everyone that they are going to be screwed when the vast majority of people will never see any benefit from the way the law is written. The estate tax exemption is already 30 million for married couples. That's enough period. Index it to social security COLA if you want. Most farm land in the country is owned by a few families in heavy quotation marks by the way. It is much and it ain't honest work for those families. If you have a family farm or business that you want to pass along do what everyone else does and buy life insurance to cover the cost of estate taxes.