The estate tax should be retained, loop holes should be closed, and the exemption level should be lowered. A clear explanation of the tax on http://www.cbpp.org/ explains that the tax pertains only to the portion of an estate above the exemption amount, which was 5.45 million per person in 2016. The largest estates consist mostly of capital gains which are only taxed when sold (the wealthiest Americans tend to have very little earned income - most of their money comes from capital gains) and even then is taxed at a lower rate than earned income. The "death tax" is intended to provide a modest corrective to this. Only 20 estates qualified for "the death tax" in 2013 and they owed only 4.9% of their value. Yet, the magnitude of their wealth is such that, according to CBPP, over the next decade, the tax would generate significantly more than the federal government will spend on the Food and Drug Administration, the Centers for Disease Control and Prevention, and the Environmental Protection Agency combined. If Republicans really care about reducing the deficit, they would not be making this disingenuous move. This proposal smacks of boundless greed and disregard for the 99%, and is highly unpatriotic. Expand the tax by lowering the exemption threshold and closing the many loopholes that are exploited by these overprivileged takers.