[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3076 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 3076

To amend the Internal Revenue Code of 1986 to repeal estate, gift, and 
                  generation-skipping transfer taxes.


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                    IN THE HOUSE OF REPRESENTATIVES

                           November 13, 1997

 Mr. Sandlin 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 estate, gift, and 
                  generation-skipping transfer taxes.

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

SECTION 1. REPEAL OF ESTATE, GIFT, AND GENERATION-SKIPPING TRANSFER 
              TAXES.

    (a) Repeal of Estate, Gift, and Generation-Skipping Transfer 
Taxes.--Subtitle B of the Internal Revenue Code of 1986 is hereby 
repealed.
    (b) Effective Date.--The repeal made by subsection (a) shall apply 
to the estates of decedents dying, and gifts and generation-skipping 
transfers made, after December 31, 1997.
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