[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 451 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 451

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 11, 2017

 Mr. Latta (for himself, Mr. Duncan of Tennessee, Mr. Farenthold, Mr. 
 Gosar, Mr. Jody B. Hice of Georgia, Mr. Jones, Mr. Long, Mr. Messer, 
and Mr. Poe of Texas) introduced the following bill; which was referred 
                   to the Committee on Ways and Means

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                                 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 2017''.

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

    Effective for estates of decedents dying after December 31, 2016, 
chapter 11 of the Internal Revenue Code of 1986 is repealed.
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