Estate tax could be replaced by inheritance tax?

[scfr]

Thanks sweeps ... very interesting.
This is an issue I'm trying to keep my eye on.

I know my situation is unique, but if anyone is in my shoes and has a non-citizen spouse, please take note that currently the "benefits for spouses" (such as spousal exemptions) do NOT apply to spouses who are not US citizens.

[sweeps]

There's some talk of junking the estate tax in favor of an inheritance tax, which would be levied on bequests in lieu of taxing the estate of the individual who died.

Estate Tax Reform a Front Burner Issue Next Year