[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3575 Introduced in House (IH)]
107th CONGRESS
1st Session
H. R. 3575
To amend the Internal Revenue Code of 1986 to repeal the disallowance
of the marital deduction where the spouse is not a United States
citizen for purposes of estate and gift taxes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
December 20, 2001
Ms. Dunn of Washington 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 disallowance
of the marital deduction where the spouse is not a United States
citizen for purposes of estate and gift taxes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. REPEAL OF DISALLOWANCE OF MARITAL DEDUCTION WHERE SPOUSE NOT
UNITED STATES CITIZEN FOR PURPOSES OF ESTATE AND GIFT
TAXES.
(a) Estates.--Section 2056 of the Internal Revenue Code of 1986
(relating to bequests, etc. to surviving spouse) is amended by striking
subsection (d).
(b) Gifts.--Section 2523 of such Code (relating to gift to spouse)
is amended by striking subsection (i).
(c) Conforming Amendments.--
(1) Section 2056A(a) of such Code is amended by striking
``and section 2056(d)''.
(2) Section 2056A(b) of such Code is amended by striking
paragraph (7) and redesignating paragraphs (8) through (15) as
paragraphs (7) through (14), respectively.
(d) Effective Date.--The amendments made by this section shall
apply to the estates of decedents dying, and gifts made, on or after
September 11, 2001.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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