I 112th CONGRESS 1st Session H. R. 143 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.

1.

Short title

This Act may be cited as the Permanently Repeal the Estate Tax Act of 2011 .

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estates of decedents dying after December 31, 2010, chapter 11 of subtitle B of the Internal Revenue Code of 1986 is repealed.