Death Tax Repeal Act

Death Tax Repeal Act - Repeals the federal estate, gift, and generation-skipping transfer taxes.

[Congressional Bills 111th Congress]
[From the U.S. Government Printing Office]
[H.R. 205 Introduced in House (IH)]







111th CONGRESS
  1st Session
                                H. R. 205

              To repeal the Federal estate and gift taxes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 6, 2009

Mr. Thornberry (for himself, Mr. Hensarling, Mr. Rogers of Alabama, Mr. 
   Mack, Mrs. Bachmann, Mr. Boustany, Mr. McCaul, Mr. Brown of South 
  Carolina, Mrs. McMorris Rodgers, Mr. Wilson of South Carolina, Mr. 
   Westmoreland, Mrs. Blackburn, Mr. Jones, Mr. Young of Alaska, Mr. 
   Sessions, Mr. Simpson, Mr. Paul, and Mr. Kingston) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
              To repeal the Federal 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. SHORT TITLE.

    This Act may be cited as the ``Death Tax Repeal Act''.

SEC. 2. REPEAL OF ESTATE AND GIFT TAXES.

    (a) In General.--Subtitle B of the Internal Revenue Code of 1986 
(relating to estate, gift, and generation-skipping taxes) is hereby 
repealed.
    (b) Effective Date.--The repeal made by subsection (a) shall apply 
to estates of decedents dying, gifts made, and generation-skipping 
transfers made after the date of the enactment of this Act.
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