Library / Laws / 113th / hr / H.R. 147 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 147
IN THE HOUSE OF REPRESENTATIVES
January 3, 2013
Mr. Thornberry (for
himself, Mr. Barton,
Mr. Broun of Georgia,
Mr. Conaway,
Mr. Culberson,
Mr. Rogers of Kentucky,
Mr. Sessions,
Mr. Womack,
Mr. Wilson of South Carolina,
Mr. Franks of Arizona,
Mr. Graves of Georgia,
Mr. Jones,
Mr. Nugent,
Mr. Roe of Tennessee,
Mr. Rokita,
Mr. Young of Florida,
Mr. McKinley,
Mr. Olson,
Mr. Rahall,
Mr. Rogers of Alabama,
Mr. Issa, Mr. Hall, Mr.
Bachus, Mr. Turner,
Mr. Sensenbrenner,
Mr. Duncan of Tennessee,
Mr. Smith of Texas, and
Mr. Yoder) 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to estate, gift, and generation-skipping taxes) is hereby repealed.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.