We are holding the study for future use as a possible pilot study. In an effort to assess the attitudes of the gay community about the death tax, we are in the process of obtaining mailing lists to survey a random sample of the community. It appears that the gay community believes that tax issues are very important and may view the death tax as discrimination, since a gay couple cannot take advantage of the marital deduction or double lifetime exemption. An important issue is the education of the grassroots on the destructive efforts of the death tax on families and family businesses. We are evaluating the best source for grassroots education, since CST is not equipped to conduct grassroots education we are meeting with other organizations to determine how they can help us.
Proposals range anywhere from full repeal to phased-in repeal to an increase in the exemption.
Our efforts to study the issues and inform Congress and the public on the economic impact of various proposals, especially the carryover basis study, will be crucial in giving Congress reliable information with which to make the best choice. Some reform of the death tax will happen this year.