from Gemini on the odds of the Stepped Up Basis going away:


What is More Likely: Targeted Limitations

Instead of going away completely, any future structural changes are far more likely to mirror past proposals by the Clinton, Obama, and Biden administrations, which aimed to chip away at the benefit rather than abolish it entirely.
• High Exemption Caps: Future legislation would likely preserve the step-up for the vast majority of Americans, applying a repeal or tax-at-death mechanism only to gains exceeding a high threshold (e.g., capping the step-up at $1 million or $5 million in lifetime gains per person).
• Carve-outs for Primary Residences: Family homes, farms, and small businesses would almost certainly receive generous exemptions or multi-year tax deferrals to protect heirs from forced liquidations.

so net net - probably some cap.

My Estate Attorney does not think it will go away.