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I
117TH CONGRESS
1ST SESSION
H. R. 822
To amend the Internal Revenue Code of 1986 to repeal the estate tax
and retain stepped-up basis at death.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 4, 2021
Mr. LATTA (for himself, Mr. LONG, and Mr. GIBBS) introduced the following
bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the estate tax and retain stepped-up basis at death.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Permanently Repeal
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the Estate Tax Act of 2021’’.
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•HR 822 IH
SEC. 2. REPEAL OF ESTATE TAX AND RETENTION OF BASIS
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STEP-UP.
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Effective for estates of decedents dying after Decem-
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ber 31, 2020, chapter 11 of the Internal Revenue Code
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of 1986 is repealed.
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