[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1351 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1351

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


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 25, 1999

 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 ``Death 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repealed.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, 2002.
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