United States · Bill · HR
H.R. 1437 (107th)
Estate Tax Relief Act of 2001
Introduced
4 April 2001
Last action
—
Status
See H.R.1836.
Sponsors
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Subjects
Discovery layer
Source updated
19 August 2025
Summary
Estate Tax Relief Act of 2001 - Amends the Internal Revenue Code to: (1) reduce the maximum estate and gift tax rate to 45 percent; (2) replace the unified credit against the estate and gift taxes with a unified exemption amount of $10 million; and (3) increase from $10,000 to $50,000 the annual gift exclusion amount.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 4 April 2001
Introduced in House (PDF)
Introduced in House · EN · 4 April 2001
Introduced in House
summary · EN · 4 April 2001
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/house-bill/1437
- Open data entity: https://api.congress.gov/v3/bill/107/hr/1437