There are reasons to vote for this, though I personally would have preferred for it to just remain in deadlock until the new Congress. Each Senator has to judge his own constituency, and what THEY want, not what people in the US at large might want, in deciding his vote. However, the real battle on this now moves to the Pelosi-led House, which is adamant about voting the inheritance tax provisions separately from the income tax ones, and even then with more punitive terms.