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The American Taxpayer Relief Act made the exemption permanent at the 2011 level, indexed for inflation, and set the tax for anything exceeding that amount at 40 percent.
They say that this violates a prohibition in the State Constitution against using the income tax for anything but property tax reduction.
That was when the exemption per person for the estate tax began to rise gradually from $675,000, with a 55 percent tax for anything above that amount, to $3.5 million in 2009 with a 45 percent tax rate for estates larger than that.
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The end point of this line of thinking is that basically nobody should be taxed for anything.
But this "No new taxes, ever, for anything" business isn't about governing.
"He promised everything, low taxes for everyone, anything for anybody.
So-called Cadillac health plans will be taxed at 40%, for anything spent on premiums above $23,000 for a family or $8,500 for an individual, according to the latest Senate bill.
My personal information too, lives largely in the cloud: I bank online, I pay taxes electronically and for anything that has to be sent my regular mail, I keep a virtual mailing address at a London members' club.
Taxes would go up for anything earned above that amount, and for some kinds of investment income.
His plan leaves no money for anything except tax cuts.
He told me later: "You're ready for the tax question, you're ready for anything from foreign policy to the local issues, but not that basic 'what's your favorite movie.' I hadn't thought about that for a while".
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com