When it's part of a deficit neutral reserve fund. Obviously given an almost guaranteed Kabuki vote on the estate tax, any Democrat feeling any pressure at all on the issue is going to vote Yea. Thus while it's ludicrous for Murray and Cantwell to continue operating from such a defensive crouch when the PVI for Washington state is now D+5, they're not actively trying to destroy the country's finances.
Take that Frank Blethen! Hopefully this will conclude our series on the latest estate tax rounaround.