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House Bill 822
117th Congress(2021-2022)
Permanently Repeal the Estate Tax Act of 2021
Introduced
Introduced
Introduced in House on Feb 4, 2021
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Introduced in House 
Feb 4, 2021
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Introduced in House(Feb 4, 2021)
Feb 4, 2021
No Linkage Found
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.
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H. R. 822 (Introduced-in-House)


117th CONGRESS
1st Session
H. R. 822


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

February 4, 2021

Mr. Latta (for himself, Mr. Long, and Mr. Gibbs) 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 2021”.

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

Effective for estates of decedents dying after December 31, 2020, chapter 11 of the Internal Revenue Code of 1986 is repealed.