Estate Tax Legislation in the 108th Congress (CRS Report for Congress)
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| Release Date |
Revised May 14, 2004 |
| Report Number |
RL31776 |
| Report Type |
Report |
| Authors |
Nonna A. Noto, Government and Finance Division |
| Source Agency |
Congressional Research Service |
| Older Revisions |
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Summary:
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax and generation-skipping transfer tax are scheduled to be repealed in 2010 but reinstated in 2011. This is because all tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal â or retain but alter â the estate tax.
