Senate Democrats have put forward a reckless tax bill that fails to address the crushing death tax that would hit small businesses and family farms across America. The Senate is considering competing tax policies - the Republican and Democratic bills differ slightly on revenue but greatly on policy. Republicans are seeking to keep tax rates stable, while Democrats are looking to raise taxes. But the position of Senate Democrats on the death tax goes too far. It means the death tax would return next year to 1990s levels, hitting estates of more than $1 million with a top rate of 55 percent.