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H.R. 2143 (107th): Permanent Death Tax Repeal Act of 2002


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


6/6/2002--Passed House amended. Permanent Death Tax Repeal Act of 2002 - Amends title IX (Compliance with Congressional Budget Act) of the Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) to repeal the sunset provisions applicable to title V (Estate, Gift, and Generation-Skipping Transfer Taxes) of such Act. (Makes estate tax repeal permanent.)States that such amendments shall take effect as if included in section 901 of such Act.