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Final version (Enrolled Bill) as passed by both Houses. There are 4 other versions of this bill.
{title: 'THOMAS - Bill Text - h8.enr', link: 'http://thomas.loc.gov/cgi-bin/query/z?c106:h8.enr:' }


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Congressional Record References

Bill Summary & Status

H.R.8

Death Tax Elimination Act of 2000 (Enrolled as Agreed to or Passed by Both House and Senate)

Beginning
    SECTION 1. SHORT TITLE; ETC.
TITLE I--REPEAL OF ESTATE, GIFT, AND GENERATION-SKIPPING TAXES; REPEAL OF STEP UP IN BASIS AT DEATH
    SEC. 101. REPEAL OF ESTATE, GIFT, AND GENERATION-SKIPPING TAXES.
    SEC. 102. TERMINATION OF STEP UP IN BASIS AT DEATH.
    SEC. 103. CARRYOVER BASIS AT DEATH.
    `SEC. 1022. CARRYOVER BASIS FOR CERTAIN PROPERTY ACQUIRED FROM A DECEDENT DYING AFTER DECEMBER 31, 2009.
TITLE II--REDUCTIONS OF ESTATE AND GIFT TAX RATES PRIOR TO REPEAL
    SEC. 201. ADDITIONAL REDUCTIONS OF ESTATE AND GIFT TAX RATES.
TITLE III--UNIFIED CREDIT REPLACED WITH UNIFIED EXEMPTION AMOUNT
    SEC. 301. UNIFIED CREDIT AGAINST ESTATE AND GIFT TAXES REPLACED WITH UNIFIED EXEMPTION AMOUNT.
TITLE IV--MODIFICATIONS OF GENERATION-SKIPPING TRANSFER TAX
    SEC. 401. DEEMED ALLOCATION OF GST EXEMPTION TO LIFETIME TRANSFERS TO TRUSTS; RETROACTIVE ALLOCATIONS.
    SEC. 402. SEVERING OF TRUSTS.
    SEC. 403. MODIFICATION OF CERTAIN VALUATION RULES.
    SEC. 404. RELIEF PROVISIONS.
TITLE V--CONSERVATION EASEMENTS
    SEC. 501. EXPANSION OF ESTATE TAX RULE FOR CONSERVATION EASEMENTS.


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