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H.R. 3886

To amend the Internal Revenue Code of 1986 to increase the unified credit against the estate and gift tax and to simplify the estate and gift tax rates.

This bill amends the Internal Revenue Code, with respect to the estate and gift tax, to: (1) increase the basic exclusion amount from $5 million to $50 million; (2) modify the required inflation adjustment for the basic exclusion amount; and (3) replace the existing rate schedule, which ranges from 18% to 40% depending on the amount of the estate or gift, with a single 20% rate.

Referred to the House Committee on Ways and Means.

Rep. Scott, Austin [R-GA-8](R-GA)Sponsor
1committees3actions2subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

To amend the Internal Revenue Code of 1986 to increase the unified credit against the esta… — Informed