Republicans in the Senate are moving forward this week with efforts to repeal the estate tax.

The estate-tax measure is unlikely to become a successful bill. The measure will likely draw support from a majority of senators, but is expected to fall short of the 60 votes required to stop a Democratic filibuster.

The estate-tax repeal could find new life in an election-year compromise between a Republican in a Democratic state and a Democrat in a Republican state.

Republican Senator Jon Kyl of Arizona has been talking with Montana Democrat Senator Max Baucus. Baucus is the top Democrat on the Senate Finance Committee. New York Democrat Senator Charles Schumer is taking part in the talks, as well. Aides say that a deal should be reached in the next couple of days.

The senators are working on legislation that would exempt all taxpayers, except the very wealthy, from paying taxes on their estates. This could exempt estates up to $10 million. The senators are also discussing lowering the tax rates that individuals pay on the value of their estates when they die.

Currently, the estate tax is being lowered each year from the rate of 55% in 2001 to 0% in 2010. In 2011, the rate will return to 55%. The rollback was a part of President Bush's 2001 tax bill.

Each year, the House Republicans vote on a repeal of the estate tax. But the Senate has never met the 60 votes needed. If the senators are able to make peace on the issue, there will probably be a final vote before the elections