,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #chhf  ,,in ,,the ,,house ,,of  
,,representatives  ,september #bh1      
#bjag,mr4 ,austin ,scott of ,georgia    
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
increase the unified credit against the 
estate and gift tax and to simplify the 
estate and gift tax rates4  #a4 ,estate 
and gift tax reforms  7a7 ,increase in  
unified credit  7#a7 ,in general        
,section #bjaj7;c77#c77;,a7 of the      
,internal ,revenue ,code of #aihf is    
amended by striking #e1jjj1jjj and      
inserting #ej1jjj1jjj4  7#b7 ,inflation 
adjustment ,section #bjaj7;c77#c77;,b7  
of such ,code is amended--  7,a7 by     
striking #bjaa in the matter preceding  
clause 7i7 and inserting #bjag2 and     
7,b7 by striking #bjaj in clause 7ii7   
and inserting #bjaf4  7b7               
,simplification of rates ,section       
#bjja7;c7 of such ,code is amended to   

read as follows3  7c7 ,tentative tax    
,the tentative tax computed under this  
subsection is #bj percent of the amount 
with respect to which such tentative tax
 is to be computed4  4  7c7 ,effective  
date ,the amendments made by this       
section shall apply to decedents dying1 
and gifts made1 after the date of the   
enactment of this section4