Comment: LP that's enough! I can't believe your Dem mantra nonsense and you actually live in Hawaii. Historically, year after year small business,farms entrepreneurships etc, were lost to families as they had to sell out to pay for "death taxes owed." In addition, the true question here is 'what right does the government have to take more money from people who have died'? My father started with nothing, built a small business(hiring people, helping people with his business. He paid, all those years ,business taxes, investment taxes, personal taxes etc.' Why should the IRS have more after he dies?  He paid over and over already! Its immoral, but that is the Soc-Dem way. The best thing for Hawaii's small business and family businesses is the end of the Death tax!