This subject has been argued on this site more than once.  At least some of the super rich (the ones who will have to pay the Death tax Bill Gates,Warren Buffet) are against repeal of the tax.  As it fosters charitable donations-give to charity or pay the tax.  If Congress does do away with the tax,guess who will make up the lost revenues.  Oh no surely not the middle class working man!  But boy what a pr campaign slogan, "Let's repeal that Death tax,You shouldn't have to pay taxes twice, Once while you're alive and then when you die".  I wish every  middle class working person would research this tax and see who it actually affects.  This is just another Republican gimmick for the super rich imo.