Rep. Joe Pitts, a Republican who represents Pennsylvania's 16th Congressional District, has introduced a bill to permanently eliminate the death tax, also known as the estate tax.

"Death should not be a taxable event," Pitts said. "It is family-owned farms and small businesses who suffer the most from this unjust tax because these people pass down the business or the farm in the family. But the death tax can force farms and small businesses to sell assets just to satisfy the tax authorities."

More from Pitts:

"My bill would simply repeal the death tax for good so that farmers and small business owners can pass along their operation to their children without the risk of having to dismantle the business and sell off assets in order to placate the tax man."

Legislation passed in 2001 phased out the death tax over a number of years until it will eventually be eliminated for fiscal year 2010. However, under current law, those tax cuts will sunset and the tax will snap back to its original levels for 2011, with individuals in the highest bracket being assessed a tax of 55 percent. Rep. Pitts' legislation would permanently eliminate the tax by getting rid of the sunset clause in the 2001 legislation.