To a Villas spouter: You are incorrect about inheritance tax. If Bill and Mary spent their entire lives creating a service business that had a value of $1,145,000, under current law, there would be no estate taxes. Under the Obama tax plan, there would be an estate tax due of $264,600. While this tax would not be due until the business is sold, it is an estate tax that must be paid. Bill and Mary would have their estate taxes go from zero to $264,600. This is only one of many examples how the middle class will be hit by Obama's new tax scheme!