Removing the estate tax benefits only a very few very wealthy people. The comment 45 made about family farms is a distraction. Only a very few farms would be valued at that level. Even for those that are there are already many ways to structure it so that the possibility of having to pay the estate tax is very minimal. The deduction for state and local taxes affects a lot more people. This would hurt the middle class. We need a bipartisan effort to develop a fair tax code.