Middle Class Opposes. The estate tax applies only to Americans lucky enough to inherit substantial fortunes. In fact, approximately .5% of deaths result in taxable estates. In this way, the tax preserves the American tradition of rewarding hard work, not inherited privilege and wealth. Although the Kyl Amendment does not fully repeal the estate tax, as has been proposed in the past, the legislation would still cost approximately 77% of the $1 trillion cost of permanent repeal between 2012 and 2021. This significant reduction in revenue would benefit only the wealthiest 3 of every 1,000 American estates worth millions of dollars. The Kyl Amendment would adversely affect aspiring middle-class and middle-class Americans by burdening them with more of the cost of public services while allowing accumulated wealth to be passed on for generations. Those who work for their money would be forced either to pick up a bigger share of the tax bill or to suffer cuts in services essential to middle-class families and communities.