[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1757 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 1757

To make permanent the estate tax provisions enacted as part of the Tax 
Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 
                                 2010.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 5, 2011

 Ms. Berkley introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To make permanent the estate tax provisions enacted as part of the Tax 
Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 
                                 2010.

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

SECTION 1. ESTATE TAX PROVISIONS OF TAX RELIEF, UNEMPLOYMENT INSURANCE 
              REAUTHORIZATION, AND JOB CREATION ACT OF 2010 MADE 
              PERMANENT.

    (a) In General.--Title III of the Tax Relief, Unemployment 
Insurance Reauthorization, and Job Creation Act of 2010 is amended by 
striking section 304 (relating to application of EGTRRA sunset to this 
title).
    (b) Conforming Amendment.--Section 901 of the Economic Growth and 
Tax Relief Reconciliation Act of 2001 is amended--
            (1) in subsection (a) by striking ``apply--'' and all that 
        follows and inserting ``to taxable, plan, or limitation years 
        beginning after December 31, 2012'', and
            (2) in subsection (b) by striking ``years, estates, gifts, 
        and transfers'' and inserting ``years''.
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