[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3859 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 3859

  To amend the Internal Revenue Code of 1986 to repeal the estate and 
                               gift tax.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 13, 1998

 Mr. Scarborough 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 the estate and 
                               gift tax.

    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 ``Estate Tax Sunset Act''.

SEC. 2. REPEAL OF ESTATE AND GIFT TAXES.

    (a) Repeal of Estate and Gift Taxes.--Subtitle B of the Internal 
Revenue Code of 1986 (relating to estate and gift taxes) 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repealed.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, 2001.
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