[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2143 Placed on Calendar Senate (PCS)]

                                                       Calendar No. 411
107th CONGRESS
  2d Session
                                H. R. 2143


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              June 7, 2002

                    Received and read the first time

                             June 10, 2002

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 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:

                                                 JEFF TRANDAHL,

                                                                 Clerk.
                                                       Calendar No. 411

107th CONGRESS

  2d Session

                               H. R. 2143

_______________________________________________________________________

                                 AN ACT

            To make the repeal of the estate tax permanent.

_______________________________________________________________________

                             June 10, 2002

            Read the second time and placed on the calendar