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


The text of the bill below is as of Jun 10, 2002 (Placed on Calendar in the Senate).


HR 2143 PCS

Calendar No. 411

107th CONGRESS

2d Session

H. R. 2143

IN THE SENATE OF THE UNITED STATES

June 7, 2002

Received and read the first time

June 10, 2002

Read the second time and placed on the calendar


AN ACT

To make the repeal of the estate tax permanent.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ‘Permanent Death Tax Repeal Act of 2002’.

SEC. 2. 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.

Passed the House of Representatives June 6, 2002.

Attest:

JEFF TRANDAHL,

Clerk.

Calendar No. 411

107th CONGRESS

2d Session

H. R. 2143

AN ACT

To make the repeal of the estate tax permanent.


June 10, 2002

Read the second time and placed on the calendar