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HR 1574 109th Congress House Taxation Congress Cost of living adjustments Economics and Public Finance Estate tax Finance and Financial Sector Gift tax Indexing (Economic policy) Inheritance tax Sunset legislation Tax credits Valuation

To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate…

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To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000.

Introduced: April 12, 2005 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 12, 2005
Referred to the House Committee on Ways and Means.
Apr 12, 2005
Sponsor introductory remarks on measure. (CR E624)
Apr 12, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) restore the tax on estates and generation-skipping transfers; (2) repeal the termination of provisions allowing a step-up in basis for property transferred by a decedent; and (3) increase the estate tax exclusion amount to $3.5 million, with an annual inflation adjustment to such amount beginning in 2007.

What's happening now April 12, 2005

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
DeGette, Diana
Colorado · Nov 17, 2005
 D
Case, Ed
Hawaii · Apr 12, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1574: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1574/
MLA
"H.R. 1574: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1574/.
Bluebook (legal)
H.R. 1574, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1574/.
Markdown link
[H.R. 1574: To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000.](https://openamerica.io/bill/109-HR-1574/)
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