Des Moines Register: Legislation intended to force the nation’s richest Americans to pay taxes on inherited fortunes would instead drive hardworking farmers to sell land that families have owned for generations, ag and business groups say. Five leading U.S. senators, including former Democratic presidential candidates Cory Booker of New Jersey and Elizabeth Warren of Massachusetts, introduced draft legislation last month that they say would close a loophole that allows wealthy Americans to sidestep paying taxes on massive inheritances. It could potentially affect farmers, whose valuable land would be taxed when passed on to the next generation.