Although the Republicans never talk about it, inheritances aren't taxable for the recipients of them. So when they do away with what they call the "death tax" -- they are just extending their program, which is -- NO TAXES for anyone EXCEPT WORKING FAMILIES!
What the Republicans also don't say is that the old (pre-Bush) system of inheritance taxes already protected mom-and-pop outfits such as family farms.
But to be fair about it -- not all Republicans are gung-ho for this kind of thing anymore, because they see a huge flock of chickens coming in to roost and poop all over their parade (like in November, 2006) due to the insane budget deficits that keep adding to the $$TRILLIONS$$ of national debt. But the true believers are still plugging away at it. Trying to push it through the congress.
WHAT IT IS -- make sure that the super-rich keep getting richer by borrowing on the backs or young workers and future generations ! !