H.R. 782: Permanently Repeal the Estate Tax Act of 2013

113th Congress, 2013–2015. Text as of Feb 15, 2013 (Introduced).

Status & Summary | PDF | Source: GPO and Cato Institute Deepbills

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113th CONGRESS

1st Session

H. R. 782

IN THE HOUSE OF REPRESENTATIVES

February 15, 2013

(for himself, Mr. Grimm, Mr. Bridenstine, and Mr. Duncan of Tennessee) 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 2013 .

2.

Repeal of estate tax and retention of basis step-up

Effective for estates of decedents dying after December 31, 2012, chapter 11 of the Internal Revenue Code of 1986 is repealed.