Think the Death Tax only hits the super-rich . . . Carnegies, Kennedys and Rockefellers? Think again! Often the victims hardest hit by the Death Tax are middle-class, hard-working Americans . . . small business owners and employees, family farmers and ranchers.

The point I want to make is, section 2057--which this amendment claims would be expanded to shelter more value in small business and family farms--and all the other special exemptions put together have been used by only 33 taxpayers in the time they have been in effect. In other words, these provisions that supposedly shelter and give small business and family farms special protection are so convoluted, so burdensome, so inefficient that only 33 taxpayers in the years since these provisions have been in effect have found it possible to use this section 2057 to gain the promised relief.