Covers provisions of expiring P.L. 107-16, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) of 2001, which governs estate and generation-skipping transfer tax. Outlines H.R. 4154, the Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009, to permanently extend 2009 estate tax law. Reviews revenue loss estimates, presents pro/con arguments for estate tax, and examines legislation in the 111th Congress to either repeal or modify EGTRRA estate tax provisions. Includes tables.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC. CRS Report.
Microfiche version: Library of Congress.Congressional Research Service. Estate Tax Legislation in the 111th Congress