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Re:Farms, More Productive Than Ever, Are Poisoning Drinking ... by woodruffw on Friday January 18, 2019 @03:41PM (#18942856)
The 2018 individual inheritance tax doesn't apply to inheritances below $5.6 million per individual ($11.2 million for couples)[1]. I suspect that relatively few small farmers are impacted by it.

[1]: https://www.forbes.com/sites/ashleaebeling/2017/10/19/irs-an...

Re:Farms, More Productive Than Ever, Are Poisoning Drinking ... by jcranmer on Friday January 18, 2019 @05:09PM (#18943572)
There were 682 estates in 2016 that contained farm assets subject to the estate tax, and on average about 5% of taxable assets on such estates were farm assets, while about 80% of the assets of family farms are family farm assets.

That suggests that the number of family farmers caught by the estate tax each year can be counted on your hands. And even then, farmers (unlike everybody else) get 15 years to pay off the estate tax. So, yeah, politicians claiming to hate the estate tax because of its negative impact on small farms are lying their ass off.