Bill Sponsor
House Bill 451
115th Congress(2017-2018)
Permanently Repeal the Estate Tax Act of 2017
Introduced
Introduced
Introduced in House on Jan 11, 2017
Overview
Text
Introduced in House 
Jan 11, 2017
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Introduced in House(Jan 11, 2017)
Jan 11, 2017
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 451 (Introduced-in-House)


115th CONGRESS
1st Session
H. R. 451


To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death.


IN THE HOUSE OF REPRESENTATIVES

January 11, 2017

Mr. Latta (for himself, Mr. Duncan of Tennessee, Mr. Farenthold, Mr. Gosar, Mr. Jody B. Hice of Georgia, Mr. Jones, Mr. Long, Mr. Messer, and Mr. Poe of Texas) 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.

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 “Permanently Repeal the Estate Tax Act of 2017”.

SEC. 2. Repeal of estate tax and retention of basis step-up.

Effective for estates of decedents dying after December 31, 2016, chapter 11 of the Internal Revenue Code of 1986 is repealed.