WASHINGTON (AP) — A top Republican senator is defending GOP efforts to reduce the hit to the wealthy from the federal estate tax because it helps those who invest rather than people who spend their money on “booze or women or movies.”

Iowa Sen. Chuck Grassley made the comments late last week in an interview with the Des Moines Register. “I think not having the estate tax recognizes the people that are investing as opposed to those that are just spending every darn penny they have, whether it’s on booze or women or movies.”

Under current law, when someone dies the estate owes taxes on the value of assets transferred to heirs above $5.5 million for individuals, $11 million for couples. The Senate bill doubles those limits but does not repeal the tax.