• South Dakota businesses that classify their operations as "family owned and operated" take pride in that description. Family farmers, ranchers, and businesses are proud to pass on their legacies from one generation to the next knowing their lifetime of hard work has paid off and their good family name will continue. It is important to them that future generations have the opportunity to care for their land and contribute to the communities they hold dear. It often takes generations to build a flourishing family business, and for some businesses only one bad Washington policy to destroy it.  
• Unfortunately one proposal coming out of the Democrat-led Senate could be just that devastating to a very large number of South Dakota's family farms, ranches, and small businesses. Recently, Senate Democrats passed legislation on a party-line vote of 51 to 48 that would increase taxes on small businesses and middle class families. Additionally, if enacted, this bill would return the current $5 million death tax exemption to $1 million next year, and would raise the tax rate from the current top

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