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were forced to make. That is why I continue to advocate for the permanent repeal of the death tax.
• I am proud to come from a state with such a strong heritage of agriculture and work ethic, but the estate tax threatens the hard work so many have done to build businesses and farming and ranching operations.  I will continue to fight for full repeal of the death tax and, at the very least, an extension of the current rates until we can deal with this tax in comprehensive tax reform.
• Put simply, death should not be a taxable event.  Hard working South Dakota families shouldn't pay the consequences of Washington's failed policies.
• Rep. Kristi Noem is South Dakota's lone U.S. Representative, elected in November 2010. She serves on the Agriculture, Education and Workforce and Natural Resources Committees.