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S. 1183 (113th): Death Tax Repeal Act of 2013

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

6/19/2013--Introduced. Death Tax Repeal Act of 2013 - Amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount.