For instance, many people believe family farms will be threatened by this. And small businesses. But the cut-off is so high ($3.5 million for individual, $7 million for couples) that there are NO documented cases of any family farm being threatened by this. And I'd say those numbers are so high that they no longer classify as small businesses.
But the cost to our schools, infrastructure, and other growth will be severely affected if the top 1% of individuals who are affected by estate taxes don't have to pay, like is happening this year.