[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2913 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2913

  To eliminate the retroactive tax increases contained in the Revenue 
                      Reconciliation Act of 1993.


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                    IN THE HOUSE OF REPRESENTATIVES

                             August 6, 1993

  Mr. Armey introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To eliminate the retroactive tax increases contained in the Revenue 
                      Reconciliation Act of 1993.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ELIMINATION OF RETROACTIVE TAX INCREASES.

    Notwithstanding any provision of the Revenue Reconciliation Act of 
1993--
            (1) the amendments made by sections 13201, 13202, 13203, 
        and 13221 of such Act (relating to individual and corporate 
        income tax rate increases) shall take effect on the date of the 
        enactment of such Act and the provisions of section 15 of the 
        Internal Revenue Code of 1986 shall apply to the rate changes 
        provided by such amendments and such date of enactment shall be 
        treated as the effective date of such changes for purposes of 
        such section 15, and
            (2) the amendments made by section 13208 of such Act 
        (relating to estate and gift tax rates) shall only apply to the 
        estates of decedents dying, and gifts made, after such date of 
        enactment.

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