Description: This report discusses how the estate and gift tax works and examines various policy options. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the estate tax after 2009. In the 108th Congress, some policymakers have proposed eliminating the sunset provision in the EGTRRA, thus making repeal of the estate tax permanent.
Date: January 31, 2003
Creator: Gravelle, Jane G. & Maguire, Steven
Partner: UNT Libraries Government Documents Department