President George W. Bush visited a central Iowa farm today where as a candidate he promised to work to eliminate the estate tax. Bush stood in front of a John Deere combine to tout the gradual elimination of the estate tax that started yesterday when he signed the tax bill into law. Bush says tax relief is real and on the way.Iowa Democrats are peddling a study which concludes only 23 Iowa estates would benefit from total repeal of the estate tax as opposed to raising the exemption to five million dollars, which democrats proposed.Bush said he’s talked with plenty of Iowa farmers who had to sell their farms to pay the estate taxes. He says the “death tax” used to cause generation after generation to bear debt.During his remarks, Bush avoided talking about a pending E-P-A decision that ethanol-backers are seeking, but he did say ethanol was important because it reduces America’s dependence on foreign oil and cleans the air.