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Lawmakers agreed that the estate tax, often referred to as the "death tax," was too tough on farmers and small businesses. This tax can create significant financial burdens for heirs who must sell off land or assets to pay the tax, potentially jeopardizing the continuation of family-owned farms and small enterprises. Additionally, certain property taxes and income tax burdens have also been criticized for disproportionately impacting these groups. These concerns have led to calls for reforms to ease the financial strain on agricultural and small business operations.

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