STOCKTON — Acknowledging that it will be a "tough sell," Rep. Jerry McNerney, D-Pleasanton, introduced legislation this week that he says would cut estate taxes for family farms and small businesses nationwide by more than $233 billion in 2011.

McNerney's legislation would eliminate the estate tax on farmland passed down from one generation to the next and for small businesses worth up to $8 million, and would cut the overall estate tax by 10 percent.

"In rebuilding our economy, tax cuts are going to be very important for businesses," McNerney said. "Small businesses are the workhorse in creating jobs. The estate tax forces families to sell off portions of farms."

McNerney was joined on a conference call Wednesday by family farmers from Livermore and the Manteca-Ripon area who said they spend large amounts of money on life insurance as a means of protecting themselves from the potential effects of the estate tax.

Charles Crohare, an olive grower from Livermore, said small-farm owners often appear wealthy on paper because they own large amounts of land. But in 2011, family farms worth more than $1 million are to be taxed at 55 percent under current law.

Considering the high cost of land in Northern California, McNerney said, "It doesn't take a very big farm to be susceptible to the estate tax. Most of the farms in our area qualify as small farms."

McNerney admitted that passing the legislation will be

"I think it's worth it," he said. "I think there are a lot of Democrats, especially in farm states, who are interested in this. I'm going to give it my best shot."