The inheritance tax hits small business and family farms the hardest. Family farms are about 500 acres valued at $8,000 -$ 15,000 per acre is minimum $4 Million in land assets, plus machinery with a combine at $250,000, tractors at $125,000, etc. Are they the people you intend to hurt with the inheritance tax? They feed America, yet you believe that they don't deserve to hand down to the next generation, but instead confiscate over 50% which will require the sale of the land. If you want more corporate farms, then inflict the inheritance tax so that they are all gone in one generation.