S.Amdt. 2364

SA 2364. Mr. PAUL submitted an amendment intended to be proposed to
amendment SA 2360 proposed by Mr. Thune (for Mr. Graham) to the bill
H.R. 1, to provide for reconciliation pursuant to title II of H. Con.
Res. 14; which was ordered to lie on the table; as follows:

Strike section 70106 and insert the following:

SEC. 70106. EXTENSION AND ENHANCEMENT OF INCREASED ESTATE AND
GIFT TAX EXEMPTION AMOUNTS.

(a) In General.--Section 2010(c)(3) is amended--
(1) in subparagraph (A) by striking ``$5,000,000'' and
inserting ``$30,000,000'',
(2) in subparagraph (B)--
(A) in the mater preceding clause (i), by striking ``2011''
and inserting ``2026'', and
(B) in clause (ii), by striking ``calendar year 2010'' and
inserting ``calendar year 2025'', and
(3) by striking subparagraph (C).
(b) Effective Date.--The amendments made by this section
shall apply to estates of decedents dying and gifts made
after December 31, 2025.
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