|The estate tax hits farm families especially hard, and I have consistently supported efforts to permanently repeal or reduce the impact of this burdensome tax. Throughout their lives, people pay sales tax, property tax, and income tax on their assets. Paying Uncle Sam again should not be part of the grieving process. The death tax accounts for less than one percent of the federal budget, but almost one-third of business owners are forced to sell their businesses or liquidate a portion of their assets to pay death taxes. Far from benefiting only the richest citizens, the repeal of the death tax assists people such as farmers, ranchers, small business owners, and grandparents who have worked their whole lives to pass something on to their children.