H.R. 4172 · 110th Congress

To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000.

Stage
In committee
Introduced
2007-11-14
Latest action
2007-11-14 · Introduced in House

Subjects

Congress
Taxation
Economics and Public Finance
Cost of living adjustments
Finance and Financial Sector
Indexing (Economic policy)
Tax credits
Estate tax
Gift tax
Inheritance tax
Sunset legislation
Valuation