Number: RL31776
Title: Estate Tax Legislation in the 108th Congress
Authors: Nonna A. Noto, Government and Finance Division 
Abstract: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), enacted June 7, 2001, the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
Pages: 13
Date: May 14, 2004