“We don’t believe death ought to be a taxable event,” explained the senator. “If you look at what families go through when they are in a grieving process, it’s really ironic that we penalize and punish them through the tax code after they worked really hard over a life time to build up some equity, some assets, they hope to be able to pass on to the next generation”.
https://www.oann.com/senate-republicans-introduce-bill-to-repeal-federal-estate-tax/