S 3773 PCSCommentsClose CommentsPermalink

To permanently extend the 2001 and 2003 tax relief provisions and to provide permanent AMT relief and estate tax relief, and for other purposes.CommentsClose CommentsPermalink

September 13, 2010CommentsClose CommentsPermalink

Mr. MCCONNELL (for himself, Mr. GRASSLEY, Mr. KYL, Mr. MCCAIN, Mr. COCHRAN, Mr. GRAHAM, Mr. ROBERTS, Mr. CORNYN, Mr. INHOFE, Mr. ENSIGN, Mr. ISAKSON, Mr. BROWNBACK, Mr. ENZI, Mr. CRAPO, Mr. BURR, Mr. VITTER, Mr. WICKER, Mr. CHAMBLISS, Mr. BOND, Mrs. HUTCHISON, Mr. HATCH, Mr. BENNETT, Mr. RISCH, and Mr. SHELBY) introduced the following bill; which was read the first timeCommentsClose CommentsPermalink

September 14, 2010CommentsClose CommentsPermalink

Read the second time and placed on the calendarCommentsClose CommentsPermalink

To permanently extend the 2001 and 2003 tax relief provisions and to provide permanent AMT relief and estate tax relief, and for other purposes.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Tax Hike Prevention Act of 2010’.CommentsClose CommentsPermalink

TITLE I--PERMANENT TAX RELIEFCommentsClose CommentsPermalink

SEC. 101. 2001 TAX RELIEF MADE PERMANENT.

Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 is repealed.CommentsClose CommentsPermalink

SEC. 102. 2003 TAX RELIEF MADE PERMANENT.

Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 is repealed.CommentsClose CommentsPermalink

SEC. 103. TECHNICAL AND CONFORMING AMENDMENTS.

The Secretary of the Treasury or the Secretary’s delegate shall not later than 90 days after the date of the enactment of this Act, submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a draft of any technical and conforming changes in the Internal Revenue Code of 1986 which are necessary to reflect throughout such Code the purposes of the provisions of, and amendments made by, this Act.CommentsClose CommentsPermalink

TITLE II--PERMANENT INDIVIDUAL AMT RELIEFCommentsClose CommentsPermalink

SEC. 201. PERMANENT INDIVIDUAL AMT RELIEF.

(a) Modification of Alternative Minimum Tax Exemption Amount-CommentsClose CommentsPermalink





(1) IN GENERAL- Paragraph (1) of section 55(d) of the Internal Revenue Code of 1986 (relating to exemption amount) is amended to read as follows:CommentsClose CommentsPermalink





‘(1) EXEMPTION AMOUNT FOR TAXPAYERS OTHER THAN CORPORATIONS- In the case of a taxpayer other than a corporation, the term ‘exemption amount’ means--CommentsClose CommentsPermalink





‘(A) the dollar amount for taxable years beginning in the calendar year as specified in the table contained in paragraph (4)(A) in the case of--CommentsClose CommentsPermalink





‘(i) a joint return, orCommentsClose CommentsPermalink





‘(ii) a surviving spouse,CommentsClose CommentsPermalink





‘(B) the dollar amount for taxable years beginning in the calendar year as specified in the table contained in paragraph (4)(B) in the case of an individual who--CommentsClose CommentsPermalink





‘(i) is not a married individual, andCommentsClose CommentsPermalink





‘(ii) is not a surviving spouse,CommentsClose CommentsPermalink





‘(C) 50 percent of the dollar amount applicable under paragraph (1)(A) in the case of a married individual who files a separate return, andCommentsClose CommentsPermalink





‘(D) $22,500 in the case of an estate or trust.CommentsClose CommentsPermalink





For purposes of this paragraph, the term ‘surviving spouse’ has the meaning given to such term by section 2(a), and marital status shall be determined under section 7703.’.CommentsClose CommentsPermalink





(2) SPECIFIED EXEMPTION AMOUNTS- Section 55(d) of such Code is amended by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(4) SPECIFIED EXEMPTION AMOUNTS-CommentsClose CommentsPermalink





‘(A) TAXPAYERS DESCRIBED IN PARAGRAPH (1)(A)- For purposes of paragraph (1))(A)--CommentsClose CommentsPermalink

-----------------------------------------------------------CommentsClose CommentsPermalink

‘For taxable years beginning in-- The exemption amount is: CommentsClose CommentsPermalink

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2010                                               $72,450 CommentsClose CommentsPermalink

2011                                               $74,450 CommentsClose CommentsPermalink

2012                                               $78,250 CommentsClose CommentsPermalink

2013                                               $81,450 CommentsClose CommentsPermalink

2014                                               $85,050 CommentsClose CommentsPermalink

2015                                               $88,650 CommentsClose CommentsPermalink

2016                                               $92,650 CommentsClose CommentsPermalink

2017                                               $96,550 CommentsClose CommentsPermalink

2018                                              $100,950 CommentsClose CommentsPermalink

2019                                              $105,150 CommentsClose CommentsPermalink

2020                                             $109,950. CommentsClose CommentsPermalink

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‘(B) TAXPAYERS DESCRIBED IN PARAGRAPH (1)(B)- For purposes of paragraph (1))(B)--CommentsClose CommentsPermalink

-----------------------------------------------------------CommentsClose CommentsPermalink

‘For taxable years beginning in-- The exemption amount is: CommentsClose CommentsPermalink

-----------------------------------------------------------CommentsClose CommentsPermalink

2010                                               $47,450 CommentsClose CommentsPermalink

2011                                               $48,450 CommentsClose CommentsPermalink

2012                                               $50,350 CommentsClose CommentsPermalink

2013                                               $51,950 CommentsClose CommentsPermalink

2014                                               $53,750 CommentsClose CommentsPermalink

2015                                               $55,550 CommentsClose CommentsPermalink

2016                                               $57,550 CommentsClose CommentsPermalink

2017                                               $59,500 CommentsClose CommentsPermalink

2018                                               $61,700 CommentsClose CommentsPermalink

2019                                               $63,800 CommentsClose CommentsPermalink

2020                                            $66,200.’. CommentsClose CommentsPermalink

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(b) Alternative Minimum Tax Relief for Nonrefundable Credits-CommentsClose CommentsPermalink





(1) IN GENERAL- Subsection (a) of section 26 of the Internal Revenue Code of 1986 is amended to read as follows:CommentsClose CommentsPermalink





‘(a) Limitation Based on Amount of Tax- The aggregate amount of credits allowed by this subpart for the taxable year shall not exceed the sum of--CommentsClose CommentsPermalink





‘(1) the taxpayer’s regular tax liability for the taxable year reduced by the foreign tax credit allowable under section 27(a), andCommentsClose CommentsPermalink





‘(2) the tax imposed by section 55(a) for the taxable year.’.CommentsClose CommentsPermalink





(2) CONFORMING AMENDMENTS-CommentsClose CommentsPermalink





(A) ADOPTION CREDIT-CommentsClose CommentsPermalink





(i) Section 23(b) of such Code is amended by striking paragraph (4).CommentsClose CommentsPermalink





(ii) Section 23(c) of such Code is amended by striking paragraphs (1) and (2) and inserting the following:CommentsClose CommentsPermalink





‘(1) IN GENERAL- If the credit allowable under subsection (a) for any taxable year exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under this subpart (other than this section and sections 25D and 1400C), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such taxable year.’.CommentsClose CommentsPermalink





(iii) Section 23(c) of such Code is amended by redesignating paragraph (3) as paragraph (2).CommentsClose CommentsPermalink





(B) CHILD TAX CREDIT-CommentsClose CommentsPermalink





(i) Section 24(b) of such Code is amended by striking paragraph (3).CommentsClose CommentsPermalink





(ii) Section 24(d)(1) of such Code is amended--CommentsClose CommentsPermalink





(I) by striking ‘section 26(a)(2) or subsection (b)(3), as the case may be,’ each place it appears in subparagraphs (A) and (B) and inserting ‘section 26(a)’, andCommentsClose CommentsPermalink





(II) by striking ‘section 26(a)(2) or subsection (b)(3), as the case may be’ in the second last sentence and inserting ‘section 26(a)’.CommentsClose CommentsPermalink





(C) CREDIT FOR INTEREST ON CERTAIN HOME MORTGAGES- Section 25(e)(1)(C) of such Code is amended to read as follows:CommentsClose CommentsPermalink





‘(C) APPLICABLE TAX LIMIT- For purposes of this paragraph, the term ‘applicable tax limit’ means the limitation imposed by section 26(a) for the taxable year reduced by the sum of the credits allowable under this subpart (other than this section and sections 23, 25D, and 1400C).’.CommentsClose CommentsPermalink





(D) Savers’ CREDIT- Section 25B of such Code is amended by striking subsection (g).CommentsClose CommentsPermalink





(E) RESIDENTIAL ENERGY EFFICIENT PROPERTY- Section 25D(c) of such Code is amended to read as follows:CommentsClose CommentsPermalink





‘(c) Carryforward of Unused Credit- If the credit allowable under subsection (a) exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under this subpart (other than this section), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such succeeding taxable year.’.CommentsClose CommentsPermalink





(F) CERTAIN PLUG-IN ELECTRIC VEHICLES- Section 30(c)(2) of such Code is amended to read as follows:CommentsClose CommentsPermalink





‘(2) PERSONAL CREDIT- For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year.’.CommentsClose CommentsPermalink





(G) ALTERNATIVE MOTOR VEHICLE CREDIT- Section 30B(g)(2) of such Code is amended to read as follows:CommentsClose CommentsPermalink





‘(2) PERSONAL CREDIT- For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year.’.CommentsClose CommentsPermalink





(H) NEW QUALIFIED PLUG-IN ELECTRIC VEHICLE CREDIT- Section 30D(c)(2) of such Code is amended to read as follows:CommentsClose CommentsPermalink





‘(2) PERSONAL CREDIT- For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year.’.CommentsClose CommentsPermalink





(I) CROSS REFERENCES- Section 55(c)(3) of such Code is amended by striking ‘26(a), 30C(d)(2),’ and inserting ‘30C(d)(2)’.CommentsClose CommentsPermalink





(J) FOREIGN TAX CREDIT- Section 904 of such Code is amended by striking subsection (i) and by redesignating subsections (j) , (k), and (l) as subsections (i), (j), and (k), respectively.CommentsClose CommentsPermalink





(K) FIRST-TIME HOME BUYER CREDIT FOR THE DISTRICT OF COLUMBIA- Section 1400C(d) of such Code is amended to read as follows:CommentsClose CommentsPermalink





‘(d) Carryforward of Unused Credit- If the credit allowable under subsection (a) exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under subpart A of part IV of subchapter A (other than this section and section 25D), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such taxable year.’.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2009.CommentsClose CommentsPermalink

TITLE III--PERMANENT ESTATE TAX RELIEFCommentsClose CommentsPermalink

SEC. 301. APPLICATION OF ESTATE, GENERATION-SKIPPING TRANSFER, AND GIFT TAXES AFTER 2009.

(a) In General- The following provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, and the amendments made by such provisions, are repealed on and after January 1, 2010, with respect to decedents dying on and after such date, and on and after January 1, 2011, with respect to gifts made and generation-skipping transfers on and after such date:CommentsClose CommentsPermalink





(1) Subtitles A and E of title V.CommentsClose CommentsPermalink





(2) Subsection (d), and so much of subsection (f)(3) as relates to subsection (d), of section 511.CommentsClose CommentsPermalink





(3) Paragraph (2) of subsection (b), and paragraph (2) of subsection (e), of section 521.CommentsClose CommentsPermalink





Except in the case of an election under section 404, the Internal Revenue Code of 1986 shall be applied as if such provisions and amendments had never been enacted.CommentsClose CommentsPermalink





(b) Conforming Amendment- Subsection (c) of section 2511 of the Internal Revenue Code of 1986 is repealed on and after January 1, 2011, with respect to gifts made on and after such date.CommentsClose CommentsPermalink

SEC. 302. TREATMENT OF UNIFIED CREDIT AND MAXIMUM ESTATE TAX RATE AFTER 2009.

(a) Restoration of Unified Credit Against Gift Tax- Paragraph (1) of section 2505(a) of the Internal Revenue Code of 1986 (relating to general rule for unified credit against gift tax), after the application of section X01, is amended by striking ‘(determined as if the applicable exclusion amount were $1,000,000)’.CommentsClose CommentsPermalink





(b) Exclusion Equivalent of Unified Credit Equal to $5,000,000- Subsection (c) of section 2010 of the Internal Revenue Code of 1986 (relating to unified credit against estate tax) is amended to read as follows:CommentsClose CommentsPermalink





‘(c) Applicable Credit Amount-CommentsClose CommentsPermalink





‘(1) IN GENERAL- For purposes of this section, the applicable credit amount is the amount of the tentative tax which would be determined under section 2001(c) if the amount with respect to which such tentative tax is to be computed were equal to the applicable exclusion amount.CommentsClose CommentsPermalink





‘(2) APPLICABLE EXCLUSION AMOUNT-CommentsClose CommentsPermalink





‘(A) IN GENERAL- For purposes of this subsection, the applicable exclusion amount is $5,000,000.CommentsClose CommentsPermalink





‘(B) INFLATION ADJUSTMENT- In the case of any decedent dying in a calendar year after 2010, the dollar amount in subparagraph (A) shall be increased by an amount equal to--CommentsClose CommentsPermalink





‘(i) such dollar amount, multiplied byCommentsClose CommentsPermalink





‘(ii) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting ‘calendar year 2009’ for ‘calendar year 1992’ in subparagraph (B) thereof.CommentsClose CommentsPermalink





If any amount as adjusted under the preceding sentence is not a multiple of $10,000, such amount shall be rounded to the nearest multiple of $10,000.’.CommentsClose CommentsPermalink





(c) Maximum Estate Tax Rate Equal to 35 Percent-CommentsClose CommentsPermalink





(1) IN GENERAL- Subsection (c) of section 2001 of the Internal Revenue Code of 1986 (relating to imposition and rate of tax) is amended--CommentsClose CommentsPermalink





(A) by striking ‘Over $500,000’ and all that follows in the table contained in paragraph (1) and insert the following:CommentsClose CommentsPermalink

-------------------------------------------------------------------------------- CommentsClose CommentsPermalink

-------------------------------------------------------------------------------- CommentsClose CommentsPermalink

‘Over $500,000 $79,300, plus 35 percent of the excess of such amount over $500,000.’, CommentsClose CommentsPermalink

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(B) by striking ‘(1) IN GENERAL- ’, andCommentsClose CommentsPermalink





(C) by striking paragraph (2).CommentsClose CommentsPermalink





(2) CONFORMING AMENDMENT- Paragraphs (1) and (2) of section 2102(b) of such Code are amended to read as follows:CommentsClose CommentsPermalink





‘(1) IN GENERAL- A credit in an amount that would be determined under section 2010 as the applicable credit amount if the applicable exclusion amount were $60,000 shall be allowed against the tax imposed by section 2101.CommentsClose CommentsPermalink





‘(2) RESIDENTS OF POSSESSIONS OF THE UNITED STATES- In the case of a decedent who is considered to be a ‘nonresident not a citizen of the United States’ under section 2209, the credit allowed under this subsection shall not be less than the proportion of the amount that would be determined under section 2010 as the applicable credit amount if the applicable exclusion amount were $175,000 which the value of that part of the decedent’s gross estate which at the time of the decedent’s death is situated in the United States bears to the value of the decedent’s entire gross estate, wherever situated.’.CommentsClose CommentsPermalink





(d) Modifications of Estate and Gift Taxes to Reflect Differences in Unified Credit Resulting From Different Tax Rates-CommentsClose CommentsPermalink





(1) ESTATE TAX-CommentsClose CommentsPermalink





(A) IN GENERAL- Section 2001(b)(2) of the Internal Revenue Code of 1986 (relating to computation of tax) is amended by striking ‘if the provisions of subsection (c) (as in effect at the decedent’s death)’ and inserting ‘if the modifications described in subsection (g)’.CommentsClose CommentsPermalink





(B) MODIFICATIONS- Section 2001 of such Code is amended by adding at the end the following new subsection:CommentsClose CommentsPermalink





‘(g) Modifications to Gift Tax Payable to Reflect Different Tax Rates- For purposes of applying subsection (b)(2) with respect to 1 or more gifts, the rates of tax under subsection (c) in effect at the decedent’s death shall, in lieu of the rates of tax in effect at the time of such gifts, be used both to compute--CommentsClose CommentsPermalink





‘(1) the tax imposed by chapter 12 with respect to such gifts, andCommentsClose CommentsPermalink





‘(2) the credit allowed against such tax under section 2505, including in computing--CommentsClose CommentsPermalink





‘(A) the applicable credit amount under section 2505(a)(1), andCommentsClose CommentsPermalink





‘(B) the sum of the amounts allowed as a credit for all preceding periods under section 2505(a)(2).CommentsClose CommentsPermalink





For purposes of paragraph (2)(A), the applicable credit amount for any calendar year before 1998 is the amount which would be determined under section 2010(c) if the applicable exclusion amount were the dollar amount under section 6018(a)(1) for such year.’.CommentsClose CommentsPermalink





(2) GIFT TAX- Section 2505(a) of such Code (relating to unified credit against gift tax) is amended by adding at the end the following new flush sentence:CommentsClose CommentsPermalink





‘For purposes of applying paragraph (2) for any calendar year, the rates of tax in effect under section 2502(a)(2) for such calendar year shall, in lieu of the rates of tax in effect for preceding calendar periods, be used in determining the amounts allowable as a credit under this section for all preceding calendar periods.’.CommentsClose CommentsPermalink





(e) Effective Date- The amendments made by this section shall apply to estates of decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009.CommentsClose CommentsPermalink

SEC. 303. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED SPOUSE.

(a) In General- Section 2010(c) of the Internal Revenue Code of 1986, as amended by section 302(b), is amended by striking paragraph (2) and inserting the following new paragraphs:CommentsClose CommentsPermalink





‘(2) APPLICABLE EXCLUSION AMOUNT- For purposes of this subsection, the applicable exclusion amount is the sum of--CommentsClose CommentsPermalink





‘(A) the basic exclusion amount, andCommentsClose CommentsPermalink





‘(B) in the case of a surviving spouse, the aggregate deceased spousal unused exclusion amount.CommentsClose CommentsPermalink





‘(3) BASIC EXCLUSION AMOUNT-CommentsClose CommentsPermalink





‘(A) IN GENERAL- For purposes of this subsection, the basic exclusion amount is $5,000,000.CommentsClose CommentsPermalink





‘(B) INFLATION ADJUSTMENT- In the case of any decedent dying in a calendar year after 2010, the dollar amount in subparagraph (A) shall be increased by an amount equal to--CommentsClose CommentsPermalink





‘(i) such dollar amount, multiplied byCommentsClose CommentsPermalink





‘(ii) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting ‘calendar year 2009’ for ‘calendar year 1992’ in subparagraph (B) thereof.CommentsClose CommentsPermalink





If any amount as adjusted under the preceding sentence is not a multiple of $10,000, such amount shall be rounded to the nearest multiple of $10,000.CommentsClose CommentsPermalink





‘(4) AGGREGATE DECEASED SPOUSAL UNUSED EXCLUSION AMOUNT- For purposes of this subsection, the term ‘aggregate deceased spousal unused exclusion amount’ means the lesser of--CommentsClose CommentsPermalink





‘(A) the basic exclusion amount, orCommentsClose CommentsPermalink





‘(B) the sum of the deceased spousal unused exclusion amounts computed with respect to each deceased spouse of the surviving spouse.CommentsClose CommentsPermalink





‘(5) DECEASED SPOUSAL UNUSED EXCLUSION AMOUNT- For purposes of this subsection, the term ‘deceased spousal unused exclusion amount’ means, with respect to the surviving spouse of any deceased spouse dying after December 31, 2009, the excess (if any) of--CommentsClose CommentsPermalink





‘(A) the basic exclusion amount of the deceased spouse, overCommentsClose CommentsPermalink





‘(B) the amount with respect to which the tentative tax is determined under section 2001(b)(1) on the estate of such deceased spouse.CommentsClose CommentsPermalink





‘(6) SPECIAL RULES-CommentsClose CommentsPermalink





‘(A) ELECTION REQUIRED- A deceased spousal unused exclusion amount may not be taken into account by a surviving spouse under paragraph (5) unless the executor of the estate of the deceased spouse files an estate tax return on which such amount is computed and makes an election on such return that such amount may be so taken into account. Such election, once made, shall be irrevocable. No election may be made under this subparagraph if such return is filed after the time prescribed by law (including extensions) for filing such return.CommentsClose CommentsPermalink





‘(B) EXAMINATION OF PRIOR RETURNS AFTER EXPIRATION OF PERIOD OF LIMITATIONS WITH RESPECT TO DECEASED SPOUSAL UNUSED EXCLUSION AMOUNT- Notwithstanding any period of limitation in section 6501, after the time has expired under section 6501 within which a tax may be assessed under chapter 11 or 12 with respect to a deceased spousal unused exclusion amount, the Secretary may examine a return of the deceased spouse to make determinations with respect to such amount for purposes of carrying out this subsection.CommentsClose CommentsPermalink





‘(7) REGULATIONS- The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out this subsection.’.CommentsClose CommentsPermalink





(b) Conforming Amendments-CommentsClose CommentsPermalink





(1) Paragraph (1) of section 2505(a) of the Internal Revenue Code of 1986, as amended by section 302(a), is amended to read as follows:CommentsClose CommentsPermalink





‘(1) the applicable credit amount in effect under section 2010(c) which would apply if the donor died as of the end of the calendar year, reduced by’.CommentsClose CommentsPermalink





(2) Section 2631(c) of such Code is amended by striking ‘the applicable exclusion amount’ and inserting ‘the basic exclusion amount’.CommentsClose CommentsPermalink





(3) Section 6018(a)(1) of such Code is amended by striking ‘applicable exclusion amount’ and inserting ‘basic exclusion amount’.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this section shall apply to estates of decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009.CommentsClose CommentsPermalink

SEC. 304. SPECIAL ELECTION FOR DECEDENTS DYING IN 2010.

In the case of any decedent dying in 2010, the executor of the estate of such decedent may elect to apply the Internal Revenue Code of 1986 without regard to the provisions of, and the amendments made by, this title (other than this section). Such election shall be made at such time and in such manner as the Secretary of the Treasury shall provide.CommentsClose CommentsPermalink

Calendar No. 562CommentsClose CommentsPermalink

To permanently extend the 2001 and 2003 tax relief provisions and to provide permanent AMT relief and estate tax relief, and for other purposes.CommentsClose CommentsPermalink

September 14, 2010CommentsClose CommentsPermalink