HAWAII'S congressional delegation should feel comfortable with a strategy coupling a tax exemption for all but the richest inheritances and a rise of the federal minimum wage, with a tax measure favored by the travel industry thrown in. The tax changes, while opposed by most Democrats, are beneficial to Hawaii. A proposal sponsored by Rep. Neil Abercrombie and cosponsored by Rep. Ed Case would restore tax deductions for the full cost of traveling expenses for people who accompany their spouses on business trips. Congress eliminated the spousal deduction in 1993, and Abercrombie has championed its restoration for a decade. Abercrombie said he negotiated with Rep. Bill Thomas, R-Calif., chairman of the House Ways and Means Committee, to tack on the spousal tax deduction to the larger estate-tax bill.