Virginia Republican Delegates on Thursday renewed efforts to repeal the estate tax and establish a sales tax holiday for the purchase of school supplies.

They’re batting 500.

The sales tax holiday is a good idea. Nationwide, the average consumer spent more than $3,000 on back-to-school supplies in 2004 – that includes more than just notebooks and papers, but electronics, clothing, travel, dormitory fees, etc. Families already stressed by rising fuel prices and other pressures can use any break they can get.

The other proposal that was announced Tuesday is just stupid and benefits nobody but those who need it the least.

Conservative think tanks have been wildly successful in garnering public support for repealing estate taxes – primarily by dubbing it &uot;the death tax&uot; – and claiming it will hurt small businesses and family farms.

Of course, that’s not true. It’s a tax that impacts only the richest among us. At a time when economic prospects are shaky, the state’s transportation situation is bad and getting worse and the country is at war, one would think our leaders might be wanting to think about things like shared sacrifice rather than more giveaways for the rich.