[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 143 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 143

To amend the Internal Revenue Code of 1986 to repeal the estate tax and 
                   retain stepped-up basis at death.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 2011

Mr. Latta (for himself, Mr. Burton of Indiana, Mrs. Miller of Michigan, 
 Mr. Jones, Mrs. McMorris Rodgers, Mr. Broun of Georgia, Mr. Burgess, 
  Mr. Bartlett, Mr. McKinley, Mr. Hunter, Mr. Bishop of Utah, and Mr. 
   Lamborn) 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 estate tax and 
                   retain stepped-up basis at death.

    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 ``Permanently Repeal the Estate Tax 
Act of 2011''.

SEC. 2. REPEAL OF ESTATE TAX AND RETENTION OF BASIS STEP-UP.

    Effective for estates of decedents dying after December 31, 2010, 
chapter 11 of subtitle B of the Internal Revenue Code of 1986 is 
repealed.
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