Death Tax Repeal Permanency Act of 2005

Death Tax Repeal Permanency Act of 2005 - Provides that the sunset provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (i.e., December 31, 2010) shall not apply to the repeal of the Federal estate tax and generation-skipping transfer tax (thus making such repeal permanent).

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 420 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                 S. 420

            To make the repeal of the estate tax permanent.


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                   IN THE SENATE OF THE UNITED STATES

                           February 17, 2005

Mr. Kyl (for himself, Mr. Nelson of Florida, Mr. Allard, Mr. Allen, Mr. 
Burns, Mr. Inhofe, Mr. Talent, and Mr. Thune) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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 ``Death Tax Repeal Permanency Act of 
2005''.

SEC. 2. ESTATE TAX REPEAL MADE PERMANENT.

    Section 901 of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 shall not apply to title V of such Act.
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