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7/17/2008--Introduced.<br/>Amends the Internal Revenue Code to: (1) restore the unified credit against the estate and gift tax after 2009; (2) establish the amount of such credit at $3.5 million adjusted for inflation in calendar years after 2010; and (3) reduce the maximum estate and gift tax rate to 45%. Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.

1216267200 2008-07-17 Fri Nov 07 19:12:01 -0600 2008 introduced 51741 'tax':16 '1986':10 '2009':21 'bill':2 'code':8 'amend':4 'estat':15 'effect':19 'extend':13 'intern':6 'perman':12 'purpos':25 'revenu':7 62212 false official introduced 51741 1216267200 Thu Jul 17 00:00:00 -0500 2008 166762 C000174 1947-01-23 513 Hart Senate Office Building http://carper.senate.gov/contact/ 202-228-2190 Thomas 'd':4 'de':5 'sen':1 'thoma':2,6,8 'carper':3,7,9 M 300019 Carper Thomas_Carper Richard Sen. Thomas Carper [D, DE] N00012508 7036 Democrat 202-224-2441 Presbyterian DE Tom Thomas Carper 3.5 http://carper.senate.gov L000174 1940-03-31 433 Russell Senate Office Building http://leahy.senate.gov/contact.cfm 202-224-3479 Patrick 'd':4 'vt':5 'sen':1 'leahi':3,7,9 'patrick':2,6,8 M 300065 Leahy Patrick_Leahy J. Sen. Patrick Leahy [D, VT] N00009918 9926 Democrat 202-224-4242 Roman Catholic VT Patrick Leahy 4.13793103448276 http://leahy.senate.gov/ SenatorPatrickLeahy V000126 1936-07-15 524 Hart Senate Office Building http://voinovich.senate.gov/public/index.cfm?FuseAction=Contact.ContactForm 202-228-1382 George 'r':4 'oh':5 'sen':1 'georg':2,6,8 'voinovich':3,7,9 M 300098 Voinovich George_Voinovich V. Sen. George Voinovich [R, OH] N00003583 12168 Republican 202-224-3353 Roman Catholic OH George Voinovich 2.93877551020408 http://voinovich.senate.gov/ introduced 51741 1216267200 Thu Jul 17 00:00:00 -0500 2008 166762 action 51741 1216267200 Thu Jul 17 00:00:00 -0500 2008 166763 Read twice and referred to the Committee on Finance.