[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 139 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 139

            To make the repeal of the estate tax permanent.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 7, 2003

 Mr. McInnis introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
            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 
2003''.

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.
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