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.