< Back to H.R. 143 (112th Congress, 2011–2013)

Text of To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death.

...at death.

This bill was introduced on January 5, 2011, in a previous session of Congress, but was not enacted. The text of the bill below is as of Jan 5, 2011 (Introduced).

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Source: GPO

I

112th CONGRESS

1st Session

H. R. 143

IN THE HOUSE OF REPRESENTATIVES

January 5, 2011

(for himself, Mr. Burton of Indiana, Mrs. Miller of Michigan, Mr. Jones, Mrs. McMorris Rodgers, Mr. Broun of Georgia, Mr. Burgess, Mr. Bartlett, Mr. McKinley, Mr. Hunter, Mr. Bishop of Utah, and Mr. Lamborn) 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 tax and retain stepped-up basis at death.

1.

Short title

This Act may be cited as the Permanently Repeal the Estate Tax Act of 2011 .

2.

Repeal of estate tax and retention of basis step-up

Effective for estates of decedents dying after December 31, 2010, chapter 11 of subtitle B of the Internal Revenue Code of 1986 is repealed.