You limited your search to:

 Collection: Congressional Research Service Reports
Estate Tax Legislation in the 109th Congress

Estate Tax Legislation in the 109th Congress

Date: June 24, 2005
Creator: Noto, Nonna A
Description: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax and generation-skipping transfer tax are scheduled to be repealed effective January 1, 2010. But the estate tax repeal, and all other provisions of EGTRRA, are scheduled to sunset December 31, 2010. If the sunset provision is not repealed, or the law is not otherwise changed beforehand, in 2011 estate and gift tax law will return to what it would have been had EGTRRA never been enacted. The unified estate and gift taxes will be reinstated with an exclusion amount of $1 million. The maximum tax rate will revert to 55%.
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax: Legislative Activity in 2002

Estate Tax: Legislative Activity in 2002

Date: June 11, 2002
Creator: Noto, Nonna A
Description: The provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) are scheduled to sunset on December 31, 2010. On April 18, 2002, the House passed legislation, H.R. 586, that would remove the sunset provision and thereby make permanent all other provisions of the tax cut law enacted in June 2001. This includes making permanent the repeal of the estate tax. On June 6, the House passed a free-standing estate tax repeal bill. H.R. 2143 would remove the sunset provision of EGTRRA solely with respect to the estate tax provisions of the 2001 Act.
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax: Legislative Activity in 2002

Estate Tax: Legislative Activity in 2002

Date: July 23, 2002
Creator: Noto, Nonna A
Description: The provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) are scheduled to sunset on December 31, 2010. On April 18, 2002, the House passed legislation, H.R. 586, that would remove the sunset provision and thereby make permanent all other provisions of the tax cut law enacted in June 2001. This includes making permanent the repeal of the estate tax. On June 6, the House passed a free-standing estate tax repeal bill. H.R. 2143 would remove the sunset provision of EGTRRA solely with respect to the estate tax provisions of the 2001 Act.
Contributing Partner: UNT Libraries Government Documents Department
Extending the Internet Tax Moratorium and Related Issues

Extending the Internet Tax Moratorium and Related Issues

Date: January 17, 2002
Creator: Noto, Nonna A
Description: The Internet Tax Freedom Act, enacted in 1998, placed a 3-year moratorium on the ability of state and local governments 1) to impose new taxes on Internet access or 2) to impose multiple or discriminatory taxes on electronic commerce. It grandfathered existing taxes on Internet access. The original moratorium expired on October 21, 2001. Numerous bills to extend the moratorium were introduced in the first session of the 107th Congress. The Congress approved H.R. 1552 (P.L. 107-75, enacted November 28, 2001) which extended the prior moratorium by 2 years, until November 1, 2003.
Contributing Partner: UNT Libraries Government Documents Department
H.R. 8: The Death Tax Elimination Act of 2001

H.R. 8: The Death Tax Elimination Act of 2001

Date: April 9, 2001
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Tax Bills in the 105th Congress

Internet Tax Bills in the 105th Congress

Date: August 21, 1998
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Tax Bills in the 107th Congress: A Brief Comparison

Internet Tax Bills in the 107th Congress: A Brief Comparison

Date: December 6, 2001
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Tax Bills in the 108th Congress

Internet Tax Bills in the 108th Congress

Date: August 7, 2003
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Tax Bills in the 108th Congress

Internet Tax Bills in the 108th Congress

Date: July 24, 2003
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Tax Bills in the 108th Congress

Internet Tax Bills in the 108th Congress

Date: September 23, 2003
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department