A resolution to express the sense of the Senate that the changes in the Federal estate tax laws made by the Economic Recovery Tax Act of 1981 should not be modified.

Expresses the sense of the Senate that the changes in the Federal estate tax laws which were made by the Economic Recovery Tax Act of 1981 are vital to the continuation of the family farm and small business, and that such changes should not be repealed or amended and should be allowed to run their course.