As of 2011, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 set the exclusion amount at $5 million and a top tax rate of 35 percent for 2011 and 2012. It is long past time for Congress to permanently repeal the estate tax. It serves none of the original purposes Congress intended in 1916, and it presents a significant danger for family-owned businesses.

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