When a man or woman dies the estate is transferred to the their survuving spouse tax free.

When ithe secind marriage partner dies only estates with a value of over 12 million are subject to estate and/or iinheritance taxes.

On the second death  there will be no inheritance or estate tax in 33 states. In the remaining 17 states pm;u estates with a valur that exceeds 12 million are subjcvt to estate taxes.

We should be taxing accunulated weakth and not income