[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3575 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 3575

 To amend the Internal Revenue Code of 1986 to repeal the disallowance 
   of the marital deduction where the spouse is not a United States 
             citizen for purposes of estate and gift taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 20, 2001

    Ms. Dunn of Washington 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 disallowance 
   of the marital deduction where the spouse is not a United States 
             citizen for purposes of estate and gift taxes.

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

SECTION 1. REPEAL OF DISALLOWANCE OF MARITAL DEDUCTION WHERE SPOUSE NOT 
              UNITED STATES CITIZEN FOR PURPOSES OF ESTATE AND GIFT 
              TAXES.

    (a) Estates.--Section 2056 of the Internal Revenue Code of 1986 
(relating to bequests, etc. to surviving spouse) is amended by striking 
subsection (d).
    (b) Gifts.--Section 2523 of such Code (relating to gift to spouse) 
is amended by striking subsection (i).
    (c) Conforming Amendments.--
            (1) Section 2056A(a) of such Code is amended by striking 
        ``and section 2056(d)''.
            (2) Section 2056A(b) of such Code is amended by striking 
        paragraph (7) and redesignating paragraphs (8) through (15) as 
        paragraphs (7) through (14), respectively.
    (d) Effective Date.--The amendments made by this section shall 
apply to the estates of decedents dying, and gifts made, on or after 
September 11, 2001.
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