U.S. Congress - H.R.4172 To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Recon...
H.R.4172 - To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000.
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- Official: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000. as introduced.
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Official Summary
11/14/2007--Introduced.Amends the Internal Revenue Code to: (1) restore the tax on estates and generation-skipping transfers; (2) repeal the termination of provisions allowing a step-up in basis for property transferred by a decedent; and (3) increase the estate tax exclusion amount to $3.Official Summary
11/14/2007--Introduced.Amends the Internal Revenue Code to:
(1) restore the tax on estates and generation-skipping transfers;
(2) repeal the termination of provisions allowing a step-up in basis for property transferred by a decedent; and
(3) increase the estate tax exclusion amount to $3.5 million, with an annual inflation adjustment to such amount beginning in 2008.
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Recent Blog Coverage
let the games begin!
hr 4172 from democrat dennis moore of kansas again increases the exemption to $3.5mm a year early and indexes the exemption amount for inflation after that. hr 4242 from democrat earl pomeroy of north dakota make the exemption $3mm for ...
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