I 112th CONGRESS 1st Session H. R. 177 IN THE HOUSE OF REPRESENTATIVES January 5, 2011 Mr. Thornberry (for himself, Mr. Issa, Mr. Young of Alaska, Mr. Bachus, Mr. Manzullo, Mr. Wilson of South Carolina, Mr. Olson, Mr. Rogers of Kentucky, Mr. Barton of Texas, Mr. Sessions, Mr. Hall, Mr. Fleming, Mr. Broun of Georgia, Mr. Bilbray, Mr. Rogers of Alabama, Mr. Conaway, Mr. Smith of Texas, and Mr. Culberson) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To repeal the Federal estate and gift taxes.

1.

Short title

This Act may be cited as the Death Tax Repeal Act.

2.

Repeal of estate and gift taxes

(a)

In general

Subtitle B of the Internal Revenue Code of 1986 (relating to estate, gift, and generation-skipping taxes) is hereby repealed. (b)

Effective date

The repeal made by subsection (a) shall apply to estates of decedents dying, gifts made, and generation-skipping transfers made after the date of the enactment of this Act.