U.S. Congress - H.R.3475 To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified ...
H.R.3475 - To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes.
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- Official: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. as introduced.
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Official Summary
9/5/2007--Introduced.Amends the Internal Revenue Code to increase the unified credit against the estate and gift tax to $5 million after 2009 and to adjust such amount for inflation for estates opened after 2010.Restores previous estate tax and carryover basis provisions temporarily repealOfficial Summary
9/5/2007--Introduced.Amends the Internal Revenue Code to increase the unified credit against the estate and gift tax to $5 million after 2009 and to adjust such amount for inflation for estates opened after 2010.
Restores previous estate tax and carryover basis provisions temporarily repealed by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Modifies the general termination date of such Act (i.e., December 31, 2010) as it applies to certain EGTRRA estate and gift tax provisions.
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Recent Blog Coverage
let the games begin!
hr 3475 from democrat michael capuano of massachusetts would increase the exclusion to $5mm in 2010. no phase in period. hr 4235 from democrat nita lowey of new york would change the exemption to $3mm immediately, bypassing the ...
Gift Tax
HR 3475 would amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5000000, to adjust such amount for inflation, and it would repeal the 1-year termination of the . ...
bill action: introduced: hr 3475: to amend the internal revenue ...
michael capuano [d-ma] introduced hr 3475: to amend the internal revenue code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5000000, to adjust such amount for inflation, to repeal the 1-year ...
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