[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 3440 Introduced in Senate (IS)]

112th CONGRESS
  2d Session
                                S. 3440

            To extend estate and gift tax rules for 1 year.


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                   IN THE SENATE OF THE UNITED STATES

                             July 25, 2012

Mrs. McCaskill (for herself, Mr. Pryor, and Mr. Tester) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
            To extend estate and gift tax rules for 1 year.

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

SECTION 1. 1-YEAR EXTENSION OF 2012 ESTATE AND GIFT TAX RULES.

    (a) In General.--Paragraph (2) of section 901(a) of the Economic 
Growth and Tax Relief Reconciliation Act of 2001 is amended by striking 
``December 31, 2012'' and inserting ``December 31, 2013''.
    (b) Conforming Amendment.--Section 304 of the Tax Relief, 
Unemployment Insurance Reauthorization, and Job Creation Act of 2010 is 
amended by inserting ``in the same manner and to the same extent such 
section applies to the amendments made by title V of such Act'' after 
``title''.
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