[20030205]RS21224_遗产税：2002年的立法活动.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21224Updated February 5, 2003Estate Tax: Legislative Activity in 2002Nonna A. NotoSpecialist in Public FinanceGovernment and Finance DivisionSummary This report summarizes actions in Congress during 2002 to make the repeal of theestate tax permanent and other proposals that would have retained but altered the estatetax. Under provisions of the Economic Growth and Tax Relief Reconciliation Act of2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to berepealed in 2010 but reinstated in 2011. All tax provisions of EGTRRA are scheduledto sunset on December 31, 2010. On April 18, 2002, the House passed H.R. 586, partof which would have removed the sunset provision and thereby made permanent therepeal of the estate tax and all other provisions of the tax cut law. On June 6, 2002, theHouse passed H.R. 2143 which would have removed the sunset provision solely fromthe estate tax provisions of EGTRRA (Title V). The House defeated a Democraticsubstitute amendment offered by Representative Pomeroy that would have retained theestate tax but increased t