[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2143 Engrossed in House (EH)]


  2d Session

                               H. R. 2143

_______________________________________________________________________

                                 AN ACT

            To make the repeal of the estate tax permanent.
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
107th CONGRESS
  2d Session
                                H. R. 2143

_______________________________________________________________________

                                 AN ACT


 
            To make the repeal of the estate tax permanent.

    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 ``Permanent Death Tax Repeal Act of 
2002''.

SEC. 2. ESTATE TAX REPEAL MADE PERMANENT.

    (a) In General.--Section 901 of the Economic Growth and Tax Relief 
Reconciliation Act of 2001 is amended--
            (1) in subsection (a) by striking ``shall not apply--'' and 
        all that follows and inserting ``(other than title V) shall not 
        apply to taxable, plan, or limitation years beginning after 
        December 31, 2010.'', and
            (2) in subsection (b) by striking ``, estates, gifts, and 
        transfers''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect as if included in section 901 of the Economic Growth and 
Tax Relief Reconciliation Act of 2001.

            Passed the House of Representatives June 6, 2002.

            Attest:

                                                                 Clerk.