Library / Laws / 113th / hr / H.R. 177 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 177
IN THE HOUSE OF REPRESENTATIVES
January 4, 2013
Mr. Griffin of
Arkansas 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generation-skipping taxes) is hereby repealed.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.