Library / Laws / 113th / hr / H.R. 782 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 782
IN THE HOUSE OF REPRESENTATIVES
February 15, 2013
Mr. Latta (for
himself, Mr. Grimm,
Mr. Bridenstine, and
Mr. Duncan of Tennessee) introduced
the following bill; which was referred to the
Committee on Ways and
Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal the
estate tax and retain stepped-up basis at death.
1.
Short title
This Act may be cited as the
Permanently Repeal the Estate Tax Act
of 2013.
2.
Repeal of estate
tax and retention of basis step-up
Effective for estates of decedents dying
after December 31, 2012, chapter 11 of the Internal Revenue Code of 1986 is
repealed.