[Congressional Record Volume 171, Number 112 (Saturday, June 28, 2025)]
[Senate]
[Page S3780]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2364. Mr. PAUL submitted an amendment intended to be proposed to 
amendment SA 2360 proposed by Mr. Thune (for Mr. Graham) to the bill 
H.R. 1, to provide for reconciliation pursuant to title II of H. Con. 
Res. 14; which was ordered to lie on the table; as follows:

       Strike section 70106 and insert the following:

     SEC. 70106. EXTENSION AND ENHANCEMENT OF INCREASED ESTATE AND 
                   GIFT TAX EXEMPTION AMOUNTS.

       (a) In General.--Section 2010(c)(3) is amended--
       (1) in subparagraph (A) by striking ``$5,000,000'' and 
     inserting ``$30,000,000'',
       (2) in subparagraph (B)--
       (A) in the mater preceding clause (i), by striking ``2011'' 
     and inserting ``2026'', and
       (B) in clause (ii), by striking ``calendar year 2010'' and 
     inserting ``calendar year 2025'', and
       (3) by striking subparagraph (C).
       (b) Effective Date.--The amendments made by this section 
     shall apply to estates of decedents dying and gifts made 
     after December 31, 2025.
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