"In America, it's not a sin to be rich nor is it a crime to die rich,"..."This bill gives our nation's wealthiest families the ability to know exactly what their obligation to the nation that fostered their wealth will be, and it is fair and it is just."
Rep. Jared Polis, D-Colo. in defense of making the death tax permanent.
Rich people are not so because they worked hard or risked their capital, they are rich because their wealth was fostered by the US.
Since the nation fostered that wealth, "it is fair and it is just" to take that money from them for people who have not worked as hard. In fact, they have an "obligation" to give the money back.
Finally, you have to love this:
Majority Democrats argued that a permanent tax rate makes it easier for families and small business owners to do estate planning, noting that fewer than 1 percent of all estates are subject to the tax.
See, it's not punitive. They are trying to help people.
Welcome to the Socialists States of America.