H.R. 183

To make the repeal of the estate tax permanent.

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I

109th CONGRESS

1st Session

H. R. 183

IN THE HOUSE OF REPRESENTATIVES

January 4, 2005

Mr. Pitts introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To make the repeal of the estate tax permanent.

1.

Estate tax repeal made permanent

(a)

In general

Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 is amended—

(1)

in subsection (a) by striking shall not apply— and all that follows and inserting (other than title V) shall not apply to taxable, plan, or limitation years beginning after December 31, 2010., and

(2)

in subsection (b) by striking , estates, gifts, and transfers.

(b)

Effective date

The amendments made by subsection (a) shall take effect as if included in section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001.