House votes to kill estate tax after emotional debate.

Byline: Robert Dodge

WASHINGTON _ Finishing work on its third and final installment of President Bush's $1.6 trillion tax-cut package, the House voted Wednesday to kill the estate tax.

The bill was approved 274-154, with the support of 58 Democrats, after an emotional debate that pitted rich against poor in a confrontation over who should carry the tax burden.

The bill would, by 2011, phase out the estate tax, which is imposed on the total value of an individual's property and assets after death. A similar proposal, vetoed last year by former President Bill Clinton, also drew support from Democrats, who noted that increasing numbers of upper-middle class taxpayers are affected by the inheritance tax.

The latest bill was opposed by other Democrats, who argued that the repeal would benefit the very rich at the expense of education, Social Security and Medicare. Repeal of the estate tax was supported by a coalition of business and farm groups, who say families are threatened with losing their businesses when they are faced with estate taxes.

One business faced with that…