June 9, 2006 02:09 PM | Permalink | 
The failure of a procedural vote this week in the U.S. Senate means that Republican efforts to make permanent the Bush administration’s 2001 estate tax cuts have failed— for the moment. If nothing else is done, in 2011 the federal estate tax cuts pushed through by Bush will expire. Will the resulting “pre-Bush” estate tax be sufficiently generous to American family farms? This CTJ issue brief evaluates the special estate tax breaks for farmers that existed before the 2001 Bush tax cuts were enacted—and will exist again in 2011 if the Bush tax cuts are allowed to expire as currently scheduled.
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