Regardless of the future construct of the estate tax, tax planners and business owners urge lawmakers to give small business owners the certainty they need to allow them to engage in long-term planning. Witnesses testifying before the House Small Business Subcommittee on Economic Growth, Tax and Capital Access span the spectrum in support of options for estate tax law, but regardless of whether they seek total repeal or an extension of current levels, they tell lawmakers small businesses need clarity and certainty. Estate tax planning and worrying takes time and resources away from expanding, hiring, and buying equipment, says Karen Madonia, CFO of Illco Inc.