the estate tax does no such think to small business and the middle class. it's paid by less than 1% of the population. you pay ZERO if your estate is worth less than $2 million, $4 million if your married - and even then the % you pay is on a sliding scale. Until you get into the mega bucks you pay hardly anything even beyond the $4 million cap. If we're going to cut taxes cut them on small businesses not paris hilton.