[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5169 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 5169

 To amend the Internal Revenue Code of 1986 to provide that the income 
 tax imposed on estates and trusts shall be determined using the rate 
    table applicable to married individuals filing separate returns.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 4, 1994

 Mr. McCrery 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 provide that the income 
 tax imposed on estates and trusts shall be determined using the rate 
    table applicable to married individuals filing separate returns.

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

SECTION 1. INCOME TAX RATE TABLE FOR ESTATES AND TRUSTS.

    (a) In General.--Subsection (e) of section 1 of the Internal 
Revenue Code of 1986 (relating to tax imposed) is amended by striking 
``the following table:'' and all that follows and inserting ``the table 
which is applicable under subsection (d) (relating to married 
individuals filing separate returns) for the taxable year.''
    (b) Technical Amendments.--
            (1) Paragraph (1) of section 1(f) of such Code is amended 
        by striking ``(d), and (e)'' and inserting ``and (d)''.
            (2) Paragraph (2) of section 1(f) of such Code by striking 
        ``(d), or (e)'' and inserting ``or (d)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1994.
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