ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT

Bills and resolutions

Taxation: make certain tax benefits permanent law (see H.R. 664), H493 [23JA]

———make marriage penalty relief provisions permanent (see S. 74), S41 [6JA] (see H.R. 85), H31 [6JA]

———make permanent the sales tax deduction, child credit, repeal of estate tax, and deduction for higher education expenses, and extend the capital gains and dividend rates (see H.R. 4270), H14743 [10DE]

———make repeal of estate taxes permanent (see H.R. 1960), H4522 [2AP] (see H.R. 3463), H9276 [31JY]

———provide relief relative to estate and gift taxes, small businesses, and government contractors (see H.R. 4174), H13466 [2DE]

———repeal sunset of adoption credit expansion and adoption assistance programs and allow credit to be claimed in the year expenses are incurred, regardless of when the adoption becomes final (see S. 2816), S11972 [21NO]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (see H.R. 213), H36 [6JA]

———restore estate tax, increase estate tax unified credit, and reduce the minimum estate tax rate (see H.R. 1986), H4579 [21AP]

Letters

Economic Growth and Tax Relief Reconciliation Act tax rebate notification: IRS, S9408 [16SE]

Remarks in House

Taxation: make permanent the sales tax deduction, child credit, repeal of estate tax, and deduction for higher education expenses, and extend the capital gains and dividend rates (H.R. 4270), E2961 [10DE]

———make repeal of estate taxes permanent, H5817-H5819 [20MY]

Remarks in Senate

Taxation: make marriage penalty relief provisions permanent (S. 74), S74 [6JA]

———repeal sunset of adoption credit expansion and adoption assistance programs and allow credit to be claimed in the year expenses are incurred, regardless of when the adoption becomes final (S. 2816), S11972 [21NO]

Texts of

S. 74, Permanent Marriage Penalty Relief Act, S74 [6JA]

S. 2816, Adoption Tax Relief Guarantee Act, S11972 [21NO]