Republicans in both houses of congress are introducing bills to permanently repeal the estate tax. While bills like this are customarily introduced, the While House is taking steps to formally criticize these bills. WH spokesman Josh Earnest even went so far as calling the bill "fiscally irresponsible". The libertarian Cato Institute, on the other hand, calls the estate tax itself an "immoral" tax because it taxes income and earning that have already been taxed. Repbuclicans argue that the estate tax harms businesses and family farms.