President Obama’s plan to change the nation’s inheritance tax would boost the current rate by nearly 50 percent and create a “second death tax,” according to an analysis by the Americans for Tax Reform, headed by anti-tax czar Grover Norquist.

Under the plan leaked in advance of Obama’s Tuesday State of the Union address to Congress, the president would tax inherited assets at the rate of the person making the bequest, not that of the recipient. And under the president’s new plan, the new capital gains rate would be 28 percent, nearly double the 15 percent when he took office.