Traveling to each of Iowa’s 99 counties every year, I hear from Iowans on matters ranging from health care, taxes, agriculture, immigration, child care and labor shortages, natural disasters and infrastructure.

As former chairman and taxpayer watchdog serving on the tax-writing Senate Finance Committee, I’m girding for my next dogfight. President Biden has set his sights on enacting a new death tax on top of the existing estate tax. Yes, it’s as unfair as it sounds. The Democrats want to reach into the grave and tax Americans’ lifelong savings to pay for cradle-to-grave entitlements.

WASHINGTON — Sen. Chuck Grassley, R-Iowa, earned the top spot as the “most effective lawmaker” in the U.S. Senate for the 115th Congress, according to a nonpartisan analysis conducted by the Center for Effective Lawmaking.