The "death tax," which Democrats have conveniently downgraded to the politically expedient term "estate tax," is a tax imposed on the bequeathed or state-transferred estate of a deceased individual or couple.

Currently, the government gets 45 percent of a dead person's estate valued over $3.5 million dollars or $7 million dollars for a couple.

In 2001 and 2003, a Republican initiative lowered the death tax from 55 percent to 45 percent this year and would have eliminated the tax next year.

If Congress fails to act before Jan. 2, 2010, the death tax will disappear entirely for one year before returning in 2011 at a higher rate of 55 percent.

Many Democrats are eager to prevent the death tax from expiring for even one year and will likely argue for a one-year extension of the tax at its current rate and exemption levels, prior to calling for a permanent extension of the tax beginning next year at the higher rate.

Others want to permanently "fix" the tax by reducing the top exemption rate to 35 percent, which is still an exorbitant, unethical government intrusion in the private affairs of many Americans.

Republicans argue it undermines the economic life of not just the wealthy, but hard working individuals pursuing the American dream.

"People who aren't wealthy, who may have built up value in land over generations and many family farms find themselves in situations where they've got to sell the farm in order to pay the taxes," said House Minority Leader John Boehner, R-Ohio.

Some experts feel the death tax enormously burdens small businesses across America, who President Obama referred to as "the backbone of our economy" and "the key for us climbing out of this recession."

"By and large, the death tax is borne by people who own small businesses, who haven't had the benefit of big corporate lawyers and big corporate accounting offices to prepare them for paying this tax," said William Beach, a senior fellow in economics at the Heritage Foundation.

The Democrats, who have shown no interest in serving their constituency, couldn't care less about your economic pain. They only envision the impact of federal funds should the tax be repealed.

"The total repeal would have substantial additional impact on revenues," said Rep. John Spratt, D-S.C. "And this is also a time when we need to -- we simply can't be profligate about tax cuts. And we think we struck a good balance."

By allowing Obama's budget to maintain the tax rate at 45 percent for 2009, the Democrats feel they've done the American people a favor and whine that federal "coffers" would take too much of a hit if Congress completely repealed the tax.

Yet, repeal the tax is exactly what they should do. Government has no justifiable excuse for taxing property multiple times while we're living; only to hit it one last time when we die.

Congress should allow the death tax to expire and not tax our stuff when we do.

Mark Caserta is a Cabell County resident and a regular contributor to The Herald- Dispatch editorial page.

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