[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 100 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                 S. 100

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


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                   IN THE SENATE OF THE UNITED STATES

                            January 22, 2001

  Mr. Allard introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to repeal the 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. SHORT TITLE.

    This Act may be cited as the ``Death Tax Termination Act of 2001''.

SEC. 2. REPEAL OF ESTATE AND GIFT TAXES.

    Subtitle B of the Internal Revenue Code of 1986 (relating to 
estate, gift, and generation-skipping taxes) is repealed effective with 
respect to estates of decedents dying, and gifts made, after December 
31, 2000.
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