On the recordJune 3, 1997
The greatest threat to agriculture, the family farm in America, is the death tax. Many farms and ranches today cannot produce the cash flow necessary to pay the tax burden to pass that business on to another generation. This is a tremendous threat to family agriculture in Montana. Part of the budget agreement has been to put a focus on the importance of bringing the death tax down or eliminating the death tax so that business enterprises and farms and ranches can continue to stay in business, continue to put people to work, continue to provide important products and services to build our exports, to build the strength of our economy.
Source
govinfo.gov
