The Republicans totally misrepresented what the Estate Tax was when they were presenting their case for its abolition. They said that it was oppressive on small business owners and family farmers. What they neglected to mention, however, was that, according to the IRS, only the top 2% of estates would be affected by the Estate Tax at all. They said that by abolishing the Estate Tax, they were helping average people. However, the abolition of the Estate Tax is far more likely to help Paris Hilton buy more shoes when Rick Hilton passes on, than help an Illinois corn farmer deal with his taxes. In an attempt to compromise with the Republicans, Senate Democrats proposed the Feingold Amendment to the Estate Tax, which would have made the first $100 million of any estate entirely tax free. However, most Republicans voted against the Feingold Amendment, proving that their interests lie mostly with the rich, and not with the middle-class. Cheers to Senate Republicans who voted for the Feingold Amendment: Chafee, Collins, Hutchinson, McCain, Snowe, and Specter. Jeers to the Democrats who voted against it: Baucus, Breaux, Cleland, Lincoln, Zig-Zag Zell Miller, Nelsons of Florida and Nebraska, and Wyden. Notice how only the Republicans who vote their conscience, instead of their party affiliation, voted for the Feingold Amendment.