Permanent Death Tax Repeal Act of 2002

Permanent Death Tax Repeal Act of 2002 - Amends title IX (Compliance with Congressional Budget Act) of the Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) to repeal the sunset provisions applicable to title V (Estate, Gift, and Generation-Skipping Transfer Taxes) of such Act. (Makes estate tax repeal permanent.)

States that such amendments shall take effect as if included in section 901 of such Act.

[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2143 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 2143

            To make the repeal of the estate tax permanent.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 12, 2001

 Mr. Weldon of Florida (for himself, Mr. Armey, Mr. Doolittle, Mrs. Jo 
  Ann Davis of Virginia, Mr. Rohrabacher, Mr. Toomey, Mr. DeMint, Mr. 
 Wamp, Mr. Blunt, Mr. Graves, Mr. Bartlett of Maryland, Mr. Tancredo, 
 Mr. Ney, Mr. Goode, Mr. Paul, Mr. Largent, Mr. Flake, Mr. Pombo, Mr. 
Aderholt, Mr. Shimkus, Mrs. Cubin, Mr. Terry, Mr. Tiberi, Mr. Manzullo, 
   Mr. Putnam, Mr. Culberson, Mr. Crenshaw, Mr. Barr of Georgia, Mr. 
   Isakson, Mr. Shadegg, Mr. Hostettler, Mr. Pitts, and Mr. Everett) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
            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 
2001''.

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.
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