Senate Republicans seem unable to understand this subject, also.
Others [Republicans] say their desire to eliminate the [estate] tax must be balanced against other priorities including tax cuts for businesses and middle-class families.
This is disingenuous. Eliminating the estate tax explicitly favors middle-class families and businesses: it’s the small businesses and farms that are owned by middle class families that are the most harmed by this death tax.
Aside from that is this piece of irrelevancy:
Estate tax repeal would reduce federal revenue by about $239 billion over the next decade, according to the Tax Policy Center.
Interesting, but unimportant here. Government has yet to show a need for that money.