re: #174 wheat-dogghazi-mailgate

The estate tax threshold amounts were increased a few years back, and indexed to inflation so as to preserve family farms. That began in 2010 - increasing the threshold to $5 million and reducing the rate to 35% (from $3.5 million and 45% in 2009). The rate has since increased to 40%, but the threshold is now indexed to inflation, so the amount is $5.43 million for individuals.

There are a significant number of family-owned farms, but the estate tax is the least of their concerns for all but the largest of those farms.