plan becomes law, the estate wouldn t be taxable but it would be subject to the death tax on $1 million of unrealized gain from that home. they do the math, her grown children would inherit $408,000 less than under the current law. speak to that because i ve gotten a lot of questions on this. this is called the step up in basis, a law putting 100 years ago to protect family farms. otherwise just as that woman s house is going to be torn apart and sold off because i have to sell it to have the money to pay the tax, you inherit the house. he don t have money. you ve got the house. you have to sell the house or go into debt. this would save family farms, small businesses, longtime held homes. biden wants to take that protection away from farmers and landowners and people who have assets. it will be a second death tax and addition to the one we have