H.R. 1277 (107th): Estate Tax Reduction Act of 2001

To amend the Internal Revenue Code of 1986 to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $2,500,000 exclusion and to provide an inflation adjustment of such amount, and for other purposes.

The bill’s titles are written by its sponsor.



Mar 28, 2001
107th Congress, 2001–2002

Died in a previous Congress

This bill was introduced on March 28, 2001, in a previous session of Congress, but was not enacted.


Nita Lowey

Representative for New York's 18th congressional district



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Last Updated: Mar 28, 2001
Length: 4 pages


Mar 28, 2001

This is the first step in the legislative process.

H.R. 1277 (107th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

This bill was introduced in the 107th Congress, which met from Jan 3, 2001 to Nov 22, 2002. Legislation not enacted by the end of a Congress is cleared from the books.

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“H.R. 1277 — 107th Congress: Estate Tax Reduction Act of 2001.” www.GovTrack.us. 2001. April 23, 2017 <https://www.govtrack.us/congress/bills/107/hr1277>

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