The repeal vote had been scheduled for Tuesday, September 6 before the Senate left town at the end of July for its month-long recess. Frist's announcement of his intention to proceed with the vote as planned despite the extent of the devastation caused by Hurricane Katrina becoming more apparent by the day, however, was met last week with surprise and even outrage. Many found Frist’s myopic pursuit of estate tax repeal in light of the crisis insensitive, including Minority Leader Harry Reid (D-NV), who in a statement expressed surprise "at the Republican leadership's insensitivity toward the events of the last week. With thousands presumed dead after Hurricane Katrina and families uprooted all along the Gulf Coast, giving tax breaks to millionaires should be the last thing on the Senate's agenda." Reid's sentiments were echoed by a number of Senate Democrats.

Early reports put the price tag of clean-up and reconstruction in hurricane-affected areas at more than $100 billion, quickly placing Katrina among the most costly and destructive natural disaster in U.S. history. Clearly, urgent priorities exist that need a large and continuing financial commitment from the federal government, in order to begin the long-term task of rebuilding devastated Gulf Coast communities. Repealing the estate tax would fundamentally undermine the government's ability to provide those resources over the long-term.

It is unclear when, or if, the vote to repeal the estate tax will be rescheduled. It is possible the Senate will simply not have enough time this year to reschedule the vote, in light of its already jam-packed schedule.