< Back to H.R. 799 (107th Congress, 2001–2002)

Text of the Death Tax Sunset Act

This bill was introduced on February 28, 2001, in a previous session of Congress, but was not enacted. The text of the bill below is as of Feb 28, 2001 (Introduced).

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Source: GPO

HR 799 IH

107th CONGRESS

1st Session

H. R. 799

To amend the Internal Revenue Code of 1986 to repeal the estate and gift tax.

IN THE HOUSE OF REPRESENTATIVES

February 28, 2001

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


A BILL

To amend the Internal Revenue Code of 1986 to repeal the estate and gift tax.

    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 ‘Death Tax Sunset Act’.

SEC. 2. REPEAL OF ESTATE AND GIFT TAXES.

    (a) REPEAL OF ESTATE AND GIFT TAXES- Subtitle B of the Internal Revenue Code of 1986 (relating to estate and gift taxes) is hereby repealed.

    (b) EFFECTIVE DATE- The repeal made by subsection (a) shall apply to the estates of decedents dying, and gifts and generation-skipping transfers made, after December 31, 2004.