H.R.4154 - Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009

To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. view all titles (7)

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  • Official: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, and for other purposes. as introduced.
  • Popular: Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 as introduced.
  • Short: Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 as introduced.
  • Official: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, to reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration, and for other purposes. as amended by house.
  • Short: Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 as passed house.
  • Short: Statutory Pay-As-You-Go Act of 2009 as passed house.
  • Official: To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, to reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration, and for other purposes. as introduced.

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  • Today: 61
  • Past Seven Days: 240
  • All-Time: 24,179
 
Introduced
 
House
Passed
 
Senate
Passes
 
President
Signs
 

 
11/18/09
 
12/03/09
 
 
 
 
 

Official Bill Text Comment on about 40 Pages
 

Latest Vote

Result: Passed - December 03, 2009

Roll call number 929 in the House

Question: On Passage: H R 4154 Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009

Required percentage of 'Aye' votes: 1/2 (50%)
Percentage of 'aye' votes: 51%
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Democrats Voting 'Aye'

Neil Abercrombie
Rep. Gary Ackerman [D, NY-5]
John Adler
Rep. Jason Altmire [D, PA-4]
Rep. Robert Andrews [D, NJ-1]
Michael Arcuri
Rep. Joe Baca [D, CA-43]
Rep. Tammy Baldwin [D, WI-2]
Rep. Shelley Berkley [D, NV-1]
Rep. Howard Berman [D, CA-28]
Robert Berry
Rep. Sanford Bishop [D, GA-2]
Rep. Timothy Bishop [D, NY-1]
Rep. Earl Blumenauer [D, OR-3]
John Boccieri
Rep. Dan Boren [D, OK-2]
Rep. Leonard Boswell [D, IA-3]
Frederick Boucher
Allen Boyd
Rep. Robert Brady [D, PA-1]
Rep. Bruce Braley [D, IA-1]
Rep. Corrine Brown [D, FL-3]
Rep. George Butterfield [D, NC-1]
Rep. Lois Capps [D, CA-23]
Rep. Dennis Cardoza [D, CA-18]
Rep. Russ Carnahan [D, MO-3]
Christopher Carney
Rep. André Carson [D, IN-7]
Rep. Kathy Castor [D, FL-11]
Rep. Ben Chandler [D, KY-6]
Travis Childers
Rep. Judy Chu [D, CA-32]
Rep. Yvette Clarke [D, NY-11]
Rep. William Clay [D, MO-1]
Rep. Emanuel Cleaver [D, MO-5]
Rep. James Clyburn [D, SC-6]
Rep. Steve Cohen [D, TN-9]
Rep. Gerald Connolly [D, VA-11]
Rep. John Conyers [D, MI-14]
Rep. Jim Cooper [D, TN-5]
Rep. Jim Costa [D, CA-20]
Rep. Jerry Costello [D, IL-12]
Rep. Joe Courtney [D, CT-2]
Rep. Joseph Crowley [D, NY-7]
Rep. Henry Cuellar [D, TX-28]
Rep. Elijah Cummings [D, MD-7]
Kathleen Dahlkemper
Rep. Danny Davis [D, IL-7]
Lincoln Davis
Artur Davis
Rep. Susan Davis [D, CA-53]
Rep. Peter DeFazio [D, OR-4]
Rep. Diana DeGette [D, CO-1]
William Delahunt
Rep. Rosa DeLauro [D, CT-3]
Rep. Norman Dicks [D, WA-6]
Rep. John Dingell [D, MI-15]
Rep. Joe Donnelly [D, IN-2]
Rep. Michael Doyle [D, PA-14]
Steve Driehaus
Rep. Donna Edwards [D, MD-4]
Thomas Edwards
Rep. Keith Ellison [D, MN-5]
Brad Ellsworth
Rep. Eliot Engel [D, NY-17]
Rep. Anna Eshoo [D, CA-14]
Bob Etheridge
Rep. Sam Farr [D, CA-17]
Rep. Chaka Fattah [D, PA-2]
Rep. Bob Filner [D, CA-51]
Bill Foster
Rep. Barney Frank [D, MA-4]
Rep. Marcia Fudge [D, OH-11]
Rep. John Garamendi [D, CA-10]
Rep. Gabrielle Giffords [D, AZ-8]
Barton Gordon
Alan Grayson
Rep. Raymond Green [D, TX-29]
Rep. Al Green [D, TX-9]
Rep. Raul Grijalva [D, AZ-7]
Rep. Luis Gutiérrez [D, IL-4]
John Hall
Deborah Halvorson
Phil Hare
Rep. Jane Harman [D, CA-36]
Rep. Alcee Hastings [D, FL-23]
Rep. Martin Heinrich [D, NM-1]
Stephanie Herseth Sandlin
Rep. Brian Higgins [D, NY-27]
Baron Hill
Rep. Maurice Hinchey [D, NY-22]
Rep. Rubén Hinojosa [D, TX-15]
Rep. Mazie Hirono [D, HI-2]
Paul Hodes
Rep. Tim Holden [D, PA-17]
Rep. Rush Holt [D, NJ-12]
Rep. Michael Honda [D, CA-15]
Rep. Steny Hoyer [D, MD-5]
Rep. Jay Inslee [D, WA-1]
Rep. Steve Israel [D, NY-2]
Rep. Jesse Jackson [D, IL-2]
Rep. Sheila Jackson-Lee [D, TX-18]
Rep. Henry Johnson [D, GA-4]
Rep. Eddie Johnson [D, TX-30]
Steve Kagen
Paul Kanjorski
Patrick Kennedy
Rep. Dale Kildee [D, MI-5]
Mary Jo Kilroy
Rep. Ronald Kind [D, WI-3]
Rep. Larry Kissell [D, NC-8]
Ron Klein
Rep. Dennis Kucinich [D, OH-10]
Rep. James Langevin [D, RI-2]
Rep. Rick Larsen [D, WA-2]
Rep. John Larson [D, CT-1]
Rep. Barbara Lee [D, CA-9]
Rep. Sander Levin [D, MI-12]
Rep. John Lewis [D, GA-5]
Rep. Daniel Lipinski [D, IL-3]
Rep. David Loebsack [D, IA-2]
Rep. Zoe Lofgren [D, CA-16]
Rep. Nita Lowey [D, NY-18]
Rep. Ben Luján [D, NM-3]
Rep. Stephen Lynch [D, MA-9]
Daniel Maffei
Rep. Carolyn Maloney [D, NY-14]
Betsy Markey
Rep. Edward Markey [D, MA-7]
James Marshall
Eric Massa
Rep. Jim Matheson [D, UT-2]
Rep. Doris Matsui [D, CA-5]
Rep. Carolyn McCarthy [D, NY-4]
Rep. Betty McCollum [D, MN-4]
Rep. Mike McIntyre [D, NC-7]
Michael McMahon
Kendrick Meek
Rep. Gregory Meeks [D, NY-6]
Rep. Michael Michaud [D, ME-2]
Rep. George Miller [D, CA-7]
Rep. Bradley Miller [D, NC-13]
Walter Minnick
Alan Mollohan
Dennis Moore
Rep. Gwen Moore [D, WI-4]
Patrick Murphy
Scott Murphy
John Murtha
Rep. Jerrold Nadler [D, NY-8]
Rep. Grace Napolitano [D, CA-38]
Rep. Richard Neal [D, MA-2]
James Oberstar
David Obey
Rep. John Olver [D, MA-1]
Solomon Ortiz
Rep. Frank Pallone [D, NJ-6]
Rep. William Pascrell [D, NJ-8]
Rep. Edward Pastor [D, AZ-4]
Rep. Donald Payne [D, NJ-10]
Rep. Ed Perlmutter [D, CO-7]
Thomas Perriello
Rep. Gary Peters [D, MI-9]
Rep. Collin Peterson [D, MN-7]
Rep. Chellie Pingree [D, ME-1]
Rep. Jared Polis [D, CO-2]
Earl Pomeroy
Rep. David Price [D, NC-4]
Rep. Mike Quigley [D, IL-5]
Rep. Nick Rahall [D, WV-3]
Rep. Charles Rangel [D, NY-15]
Rep. Silvestre Reyes [D, TX-16]
Rep. Laura Richardson [D, CA-37]
Ciro Rodriguez
Rep. Mike Ross [D, AR-4]
Rep. Steven Rothman [D, NJ-9]
Rep. Lucille Roybal-Allard [D, CA-34]
Rep. Bobby Rush [D, IL-1]
Rep. Timothy Ryan [D, OH-17]
John Salazar
Rep. Loretta Sanchez [D, CA-47]
Rep. John Sarbanes [D, MD-3]
Rep. Janice Schakowsky [D, IL-9]
Rep. Adam Schiff [D, CA-29]
Rep. Kurt Schrader [D, OR-5]
Rep. Allyson Schwartz [D, PA-13]
Rep. David Scott [D, GA-13]
Rep. José Serrano [D, NY-16]
Joe Sestak
Carol Shea-Porter
Rep. Brad Sherman [D, CA-27]
Rep. Heath Shuler [D, NC-11]
Rep. Albio Sires [D, NJ-13]
Ike Skelton
Rep. Adam Smith [D, WA-9]
Victor Snyder
Rep. Jackie Speier [D, CA-12]
John Spratt
Bart Stupak
Rep. Betty Sutton [D, OH-13]
John Tanner
Gene Taylor
Harry Teague
Rep. Michael Thompson [D, CA-1]
Rep. Bennie Thompson [D, MS-2]
Rep. John Tierney [D, MA-6]
Dina Titus
Rep. Paul Tonko [D, NY-21]
Rep. Edolphus Towns [D, NY-10]
Rep. Niki Tsongas [D, MA-5]
Rep. Christopher Van Hollen [D, MD-8]
Rep. Nydia Velázquez [D, NY-12]
Rep. Peter Visclosky [D, IN-1]
Rep. Debbie Wasserman Schultz [D, FL-20]
Rep. Maxine Waters [D, CA-35]
Diane Watson
Rep. Melvin Watt [D, NC-12]
Rep. Henry Waxman [D, CA-30]
Rep. Anthony Weiner [D, NY-9]
Rep. Peter Welch [D, VT-0]
Robert Wexler
Charles Wilson
Rep. Lynn Woolsey [D, CA-6]
Rep. David Wu [D, OR-1]
Rep. John Yarmuth [D, KY-3]
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Republicans Voting 'Aye'

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Others Voting 'Aye'

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Others Voting 'Abstain'

 

OpenCongress Summary

Repeals provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) that would phase out the estate tax, and establishes a permanent 45% tax with a $3.5 million exclusion.
OpenCongress bill summaries are written by OpenCongress editors and are entirely independent of Congress and the federal government. For the summary provided by Congress itself, via the Congressional Research Service, see the "Official Summary" below.

Official Summary

12/3/2009--Passed House amended. Division A: Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 - Permanent Estate Tax Relief For Families, Farmers, and Small Businesses Act of 2009 - (Sec. 2) Repeals provisions of the Economic Growth and Tax Relief Reconci
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Official Summary

12/3/2009--Passed House amended. Division A: Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 - Permanent Estate Tax Relief For Families, Farmers, and Small Businesses Act of 2009 -

(Sec. 2)

Repeals provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) eliminating the tax on estates and generation-skipping transfers and the step-up in basis provisions for property acquired from a decedent for estates of decedents dying after 2009 (thus retaining estate and gift tax provisions in effect in 2009). Declares that the sunset provision (general termination date of December 10, 2010) of EGTRRA shall not apply to the estate and gift tax provisions of that Act (thus preventing a reversion to estate and gift tax provisions in effect prior to its enactment).

(Sec. 3)

Amends the Internal Revenue Code to establish a permanent $3.5 million exclusion amount and a maximum tax rate of 45% for decedents dying, and gifts made, after December 31, 2009. Division B: Statutory Pay-As-You-Go Act of 2009 - Statutory Pay-As-You-Go Act of 2009 -

(Sec. 104)

Requires a Pay-As-You-Go (PAYGO) Act to include by reference an estimate of its budgetary effects as determined by the Congressional Budget Act of 1974 (CBA), if timely submitted for printing in the Congressional Record by the chairs of the congressional budget committees (chairs) before the vote on it. Requires:
(1) the Clerk of the House of Representatives or the Secretary of the Senate, as applicable, also to incorporate by reference such printed estimate into the enrollment of a PAYGO Act; and
(2) budgetary effects that are not so included to be determined by the Office of Management and Budget (OMB) estimates. Amends the CBA to require the chairs to request from the Director of the Congressional Budget Office (CBO) an estimate of the budgetary effects of a PAYGO Act before a vote in either chamber on it that, if determined in the affirmative, would clear it for enrollment. Directs the chairs to post such estimate on their respective committee websites and cause it to be printed in the Congressional Record under "PAYGO ESTIMATE." Requires CBO to make specified estimate adjustments when calculating budgetary effects of certain designated legislation affecting current policy, as detailed in section 7 of this Act. Requires OMB to maintain and make publicly available a continuously updated document containing two PAYGO scorecards (the first for a 5-year period and the second for a 10-year period for the beginning of each respective budget year) displaying the budgetary effects of PAYGO legislation, applying certain look-back and averaging requirements. Requires OMB to display as a separate addendum the cost estimates of provisions designated in statute as emergency requirements.

(Sec. 105)

Requires OMB to:
(1) make an annual public PAYGO report, including a up-to-date document containing the PAYGO scorecards, within 14 business days after Congress adjourns to end a session; and
(2) prepare for the President an offsetting sequestration order, which the President shall issue if such report shows a debit on either PAYGO scorecard for the budget year.

(Sec. 106)

Prescribes requirements for calculating a sequestration for nonexempt direct spending programs, including Medicare payments and certain nonexempt mandatory programs.

(Sec. 107)

Prescribes requirements for CBO adjustments of estimates of budgetary effects of PAYGO legislation for legislation affecting current policy for:
(1) payments made under title XVIII (Medicare) of the Social Security Act for physician services;
(2) the Estate and Gift Tax under the Internal Revenue Code; and
(3) the permanent extension of middle-class tax cuts and the Alternative Minimum Tax (AMT) relief under EGTRRA or the Jobs and Growth Tax Relief and Reconciliation Act of 2003.

(Sec. 108)

Applies to this Act certain sequestration order requirements of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act), as amended by this Act, including the authority of Members of Congress and certain individuals to request an expedited judicial review of a sequestration order.

(Sec. 109)

Makes technical and conforming amendments to the Gramm-Rudman-Hollings Act.

(Sec. 110)

Exempts from sequestration:
(1) low-income subsidies and catastrophic subsidies under Part D (Voluntary Prescription Drug Benefit Program) of the Social Security Act (SSA); and
(2) qualified individual (QI) premiums for Medicare cost-sharing for certain dual eligible low-income Medicare beneficiaries under SSA title XIX (Medicaid).

(Sec. 111)

Amends the Gramm-Rudman-Hollings Act to specify additional Social Security, veterans, Tier I Railroad Retirement benefits and other programs and activities exempt from a sequestration order as well as certain economic recovery programs.

...Read the Rest

Organizations Supporting H.R.4154

  • The Association for Advanced Life Underwriting
  • National Association of Insurance and Financial Advisors
  • U.S. Chamber of Commerce
  • American Subcontractors Association

Organizations Opposing H.R.4154

  • The Texas and Southwestern Cattle Raisers Association (TSCRA)
  • American-Agri Women
  • National Federation of Independent Business
  • National Association of Convenience Stores
  • American Forest Foundation
  • Americans for Tax Reform
  • ...and 3 more. See all.
See the money trail behind this bill for more info on how campaign contributions may be influencing senators' and representatives' votes.


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Recent News Coverage

View All (37)  |  View Top Rated

01/14/10
AAW concerned about estate tax legislation

Last month by a vote of 225 to 200, the House of Representatives passed HR 4154, which makes permanent the 2009 estate tax rates and exemption threshold. ...

Source: High Plains Journal
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01/13/10
Federal estate tax repeal in 2010

3, 2009, the House of Representatives, by a vote of 225- 200, passed HR 4154, the “Permanent Estate Tax Relief for Families, Farmers, and Small Business Act ...

Source: Lexology (registration)
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01/13/10
Death be not taxed

The House tried last month to extend that into 2010 by passing HR 4154. But the Senate was grappling with health care. In addition, Democrats couldn't ...

Source: Reno News & Review
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Information made available by Daily Life
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Recent Blog Coverage

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01/02/11
[WATCH]: Camp Floor Speech Against Death Tax

Statement of Dave Camp Floor Debate, HR 4154 December 2, 2009 Mr. Chairman, death should not be a taxable event. Death should not force the sale of family farms or the dissolution of small businesses. The fear of death should not be a ...

Source: 10 Top Amazing Secrets to american tax relief
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12/13/10
Congress.org - News : House Dems eye changes on tax deal

The House approved legislation (HR 4154), 225-200, in 2009 that would impose the estate tax at those levels, but it went nowhere in the Senate. A central question now is how many of those 225 “yes” votes would continue to support the ...

Source: Congress.org News Feed
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12/09/10
Unpacking the Tax Cut-Unemployment Compromise — Center on Budget ...

[2] The House voted last year to continue the estate tax at the 2009 levels (H.R. 4154), and the Senate voted 56-43 to extend the 2009 rules the last time it voted on a budget resolution. High-income tax cuts and weakening the estate ...

Source: Center on Budget: Comprehensive News Feed
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