"that a lot of these estates are for small business owners and farmers who already have been paying taxes all their lives,"

Isn't that claim a little controversial, that they don't make up the majority of those that would benefit from the estate tax elimination? If they are the sympathetic reason the GOP gives for eliminating the estate tax, why not just pass code permitting farms and small businesses that could meet certain levels to reduce estate taxes while maintaining full rates for those non-farmers and non-small business owners inheriting big wealth like that of our so-called first family?