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Death Tax Elimination Act

Introduced: March 14, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 27 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 12, 2002
Returned to the Calendar. {pursuant to the order of April 23, 2002}.
Jun 12, 2002
Considered by Senate. (consideration: CR S5398-5434)
Jun 11, 2002
Measure laid before Senate by unanimous consent. (consideration: CR S5343-5358)
Aug 13, 2001
See H.R.1836.
Apr 6, 2001
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 33.
Apr 5, 2001
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Apr 4, 2001
On passage Passed by the Yeas and Nays: 274 - 154 (Roll no. 84).
Apr 4, 2001
Motion to reconsider laid on the table Agreed to without objection.
Apr 4, 2001
On motion to recommit with instructions Failed by recorded vote: 192 - 235 (Roll No. 83). (text: CR H1456)
Apr 4, 2001
The previous question on the motion to recommit with instructions was ordered without objection.
Apr 4, 2001
Floor summary: DEBATE - The House proceeded with 10 minutes of debate on the motion to recommit with instructions.
Apr 4, 2001
Mr. Pomeroy moved to recommit with instructions to Ways and Means.
Apr 4, 2001
The previous question on the amendment and on the bill as amended, was ordered pursuant to the provisions of H. Res. 111.
Apr 4, 2001
DEBATE - Pursuant to the provisions of H. Res. 111, the House proceeded with one hour of debate on the Rangel amendment in the nature of a substitute.
Apr 4, 2001
DEBATE - The House proceeded with one hour of debate on H.R. 8.
Apr 4, 2001
Rule provides for consideration of H.R. 8 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. Measure will be considered read. A specified amendment is in order.
Apr 4, 2001
Considered under the provisions of rule H. Res. 111. (consideration: CR H1424-1458)
Apr 4, 2001
Rule H. Res. 111 passed House.
Apr 3, 2001
Rules Committee Resolution H. Res. 111 Reported to House. Rule provides for consideration of H.R. 8 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. Measure will be considered read. A specified amendment is in order.
Apr 3, 2001
Placed on the Union Calendar, Calendar No. 26.
Apr 3, 2001
Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-37. (text of measure as reported: CR 4/4/2001 H1424-1426)
Apr 3, 2001
Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-37.(text of measure as reported: CR 4/4/2001 H1424-1426)
Mar 29, 2001
Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 14.
Mar 29, 2001
Committee Consideration and Mark-up Session Held.
Mar 14, 2001
Committee Hearings Held Prior to Introduction (Feb 13, 2001).
Mar 14, 2001
Referred to the House Committee on Ways and Means.
Mar 14, 2001
Introduced in House
 Votes taken on this bill 2
DateChamberWhat was voted onResultYes–No
Apr 4, 2001 House · vote #84 On Passage Passed 274–154 See who voted →
Apr 4, 2001 House · vote #83 On Motion to Recommit with Instructions Failed 192–235 See who voted →
 Amendments to this bill 5

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

1 agreed to 1 failed 3 pending / other

AmendmentSponsorPurposeStatusLatest action
SAMDT 3,833 — To permanently repeal the death tax. Ruled out of order Jun 12, 2002
SAMDT 3,832 — To amend the Internal Revenue Code of 1986 to make permanent the estate tax in effect on December 31, 2009, t… Ruled out of order Jun 12, 2002
SAMDT 3,831 — To amend the Internal Revenue Code of 1986 to restore the estates tax with modifications. Ruled out of order Jun 12, 2002
HAMDT 25 — An amendment in the nature of a substitute made in order pursuant to the provisions of H. Res. 111. Failed Apr 4, 2001
HAMDT 24 — The amendment now printed in the bill, H. Rept. 107-37, considered as adopted pursuant to the rule, H. Res. 1… Agreed to Apr 4, 2001
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 Plain-English summary Congressional Research Service
Death Tax Elimination Act - Repeals the estate tax, gift tax, and the tax on generation-skipping transfers, effective January 1, 2011. Provides for annual reductions of the tax until such date.

Increases the unified estate and gift tax credit to $1.3 million.

Repeals the estate and gift tax provisions applicable to family-owned businesses.

Amends provisions concerning the special rules for allocation of the generation-skipping tax (GST) exemption to provide, as a general rule, that: (1) if any individual makes an indirect skip during such individual's lifetime, any unused portion of such individual's GST exemption shall be allocated to the property transferred to the extent necessary to make the inclusion ratio for such property zero; and (2) if the amount of the indirect skip exceeds such unused portion, the entire unused portion shall be allocated to the property transferred.

Declares that, if a trust is severed in a qualified severance, the trusts resulting from such severance shall be treated as separate trusts thereafter.

Revises valuation rules for gifts for which a gift tax return was filed or deemed allocation made. Provides that, if an allocation of the GST exemption to any transfers of property is deemed to have been made at the close of an estate tax inclusion period, the value of the property shall be its value at such time.

Directs the Secretary of the Treasury to prescribe circumstances and procedures under which extensions of time will be granted to make an allocation of GST exemption or an election not to apply specified allocation requirements to certain lifetime direct skips, indirect skips, or transfers to a particular trust.

Increases the permissible number of partners or shareholders in a closely held business for purposes of eligibility for an extension of estate tax payments.

What's happening now June 12, 2002

Returned to the Calendar. {pursuant to the order of April 23, 2002}.

 Related & companion bills 2
  • HR 1836 Procedurally related Economic Growth and Tax Relief Reconciliation Act of 2001
  • HRES 111 Procedurally related Providing for consideration of the bill (H.R. 8) to amend the Internal Revenue Code of 1986 to phaseout the estate and …
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 14
All 14 Democratic 2 Republican 12
R
Aderholt, Robert B.
Alabama · Mar 14, 2001
 D
Bishop, Sanford D.
Georgia · Mar 14, 2001
 R
Calvert, Ken
California · Mar 14, 2001
 R
Capito, Shelley Moore
West Virginia · Mar 14, 2001
 R
Graham, Lindsey
South Carolina · Mar 14, 2001
 R
Issa, Darrell
California · Mar 14, 2001
 R
Lucas, Frank D.
Oklahoma · Mar 14, 2001
 R
Rogers, Harold
Kentucky · Mar 14, 2001
 R
Sessions, Pete
Texas · Mar 14, 2001
 R
Simpson, Michael K.
Idaho · Mar 14, 2001
 D
Smith, Adam
Washington · Mar 14, 2001
 R
Smith, Christopher H.
New Jersey · Mar 14, 2001
 R
Thune, John
South Dakota · Mar 14, 2001
 R
Wicker, Roger F.
Mississippi · Mar 14, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 8: Death Tax Elimination Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-8/
MLA
"H.R. 8: Death Tax Elimination Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-8/.
Bluebook (legal)
H.R. 8, 107th Cong. (2026), https://openamerica.io/bill/107-HR-8/.
Markdown link
[H.R. 8: Death Tax Elimination Act of 2001](https://openamerica.io/bill/107-HR-8/)
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