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HR 4172 110th 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: November 14, 2007 See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 14, 2007
Referred to the House Committee on Ways and Means.
Nov 14, 2007
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 2008.

What's happening now November 14, 2007

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
DeGette, Diana
Colorado · Dec 12, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4172: 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.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-4172/
MLA
"H.R. 4172: 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.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-4172/.
Bluebook (legal)
H.R. 4172, 110th Cong. (2026), https://openamerica.io/bill/110-HR-4172/.
Markdown link
[H.R. 4172: 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/110-HR-4172/)
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