S.Amdt. 1064
What it does: Adds SEC. ___. REPEAL OF ESTATE AND GIFT TAXES wherever appropriate
Sen. Rand Paul (R-KY)What it changes
1 change to S. 954
Adds SEC. ___. REPEAL OF ESTATE AND GIFT TAXES wherever appropriate
Adds a sectionInserted: SEC. ___. REPEAL OF ESTATE AND GIFT TAXES.
Inserted: (a) In General.--Subtitle B of the Internal Revenue Code of 1986 is hereby repealed.
Inserted: (b) Effective Date.--The repeal made by paragraph (1) shall apply to the estates of decedents dying, and gifts and generation-skipping transfers made, after December 31, 2013.
The amendment doesn't say where this goes; the clerk decides.
Original wording
At the appropriate place, insert the following:
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As printed
SA 1064. Mr. PAUL submitted an amendment intended to be proposed by him to the bill S. 954, to reauthorize agricultural programs through 2018; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
SEC. ___. REPEAL OF ESTATE AND GIFT TAXES.
(a) In General.--Subtitle B of the Internal Revenue Code of 1986 is hereby repealed.
(b) Effective Date.--The repeal made by paragraph (1) shall apply to the estates of decedents dying, and gifts and generation-skipping transfers made, after December 31, 2013.
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Senate amendment submitted
May 22, 2013