107th CONGRESS
2d Session
H. R. 4229
To amend the Internal Revenue Code of 1986 to repeal estate, gift,
and generation-skipping transfer taxes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 15, 2002
Mr. SANDLIN 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 estate, gift,
and generation-skipping transfer taxes.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Death Tax Elimination Act'.
SEC. 2. REPEAL OF ESTATE, GIFT, AND GENERATION-SKIPPING TRANSFER TAXES.
(a) REPEAL OF ESTATE, GIFT, AND GENERATION-SKIPPING TRANSFER TAXES-
Subtitle B of the Internal Revenue Code of 1986 is hereby repealed.
(b) EFFECTIVE DATE- The repeal made by subsection (a) shall apply to the
estates of decedents dying, and gifts and generation-skipping transfers made,
after December 31, 2001.
END