In a Feb. 10 speech, Senate Majority Leader Bill Frist (R-TN) told a national gathering of conservatives in Washington, D.C. he would "do everything in [his] power to bury the death tax once and for all," and said he plans to bring estate tax repeal legislation to the floor in May. These remarks, which were delivered at a three-day Conservative Political Action Conference, highlight Frist's desire to gain favor with his base by pushing for estate tax repeal. While full repeal is favored by a number of conservative groups, Frist lacks the 60 votes needed in the Senate to pass such a measure. Frist's remarks also illustrate his intention to use the estate tax as an campaign issue for Republicans once again this year, forcing some Senators up for reelection in November to cast tough votes. The Senate was scheduled to vote on the estate tax after returning from its August recess in 2005. Hurricane Katrina, however, shook up the legislative calendar and the vote was postponed indefinitely. Sen. Jon Kyl (R-AZ) was the key GOP senator on the estate tax last year and attempted to negotiate a deal with Democrats that included a higher exemption rate and much lower tax rates. As the Center on Budget and Policy Priorities found, however, many of the suggested "reform" proposals put forth by Republican negotiators were little better than full repeal. Should Frist fail to garner the 60 votes needed for full repeal, it is likely we will see a similar attempt to pass a bad "reform" of the estate tax that is just as damaging as full repeal.