Article: How Florida may lose $300 million in taxes: unless Florida revises its constitution, the estate tax could be in jeopardy.

As tax revenues continue to fall short of state spending, every source of revenue becomes that much more crucial to the state of Florida. But if the U.S. Congress proceeds with a plan to help cut the federal deficit, Florida stands to lose as much as $300 million a year from one of its most important tax sources -- the estate tax.

Preying upon the only two certainties -- death and taxes -- the estate tax is assessed on the accumulated wealth and property of deceased Florida residents and non-residents who own Florida property. It's unlike an inheritance tax in that it is assessed against the estate of the deceased before the estate is distributed.

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