Proceeds from the Estate Tax should go toward the Federal Debt

I believe that death should not cause a family farm or small business to be broken into pieces. But above a reasonable size, I wonder if part of the estate a wealthy American accumulated during their lifetime was aided by the deficit spending their government practiced over those years? I propose that the government target all proceeds from a modest estate tax to pay down the existing federal debt, instead of counting the estate tax in general revenue for the annual budget.

For most of the past 100 years, Americans have lived well while our government passes a burden of debt to future Americans. Why not help ease that burden for our children when the money will be of no further use to the man or woman who earned it? The estate tax usually accounts for only 1-2% of annual federal tax revenue, so lawmakers could find a way to replace that revenue through cost savings in the operating budget. A reduction of $25 billion each year would be a symbolic payment toward our long-term debt.