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United States · Bill · HR

H.R. 4154 (111th)

To amend the Internal Revenue Code of 1986 to repeal the new carryover basis rules in order to prevent tax increases and the imposition of compliance burdens on many more estates than would benefit from repeal, to retain the estate tax with a $3,500,000 exemption, to reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration, and for other purposes.

openUnited States· United States Congress· EN

Introduced

19 November 2009

Last action

20 January 2010 · Calendars

Status

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 253.

Sponsors

Rep. Pomeroy, Earl [D-ND-At Large], Rep. Etheridge, Bob [D-NC-2], Rep. Michaud, Michael H. [D-ME-2], Rep. Cooper, Jim [D-TN-5], Rep. Berry, Marion [D-AR-1], Rep. Melancon, Charlie [D-LA-3], Rep. Moore, Dennis [D-KS-3], Rep. Hill, Baron P. [D-IN-9], Rep. Herseth Sandlin, Stephanie [D-SD-At Large], Rep. Boswell, Leonard L. [D-IA-3], Rep. Dahlkemper, Kathleen A. [D-PA-3], Rep. Tanner, John S. [D-TN-8]

Subjects

Agriculture, Taxation, Budget

Source updated

7 April 2025

Agriculture · Taxation · Budget

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Summary

Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 - Repeals provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) eliminating the tax on estates and generation-skipping transfers and the step-up in basis provisions for property acquired from a decedent for estates of decedents dying after 2009. Declares that the sunset provision (general terminating date of December 10, 2010) of EGTRRA shall not apply to title V of such Act (Estate, Gift, and Generation-Skipping Transfer Tax Provisions). Amends the Internal Revenue Code to allow a $3.5 million estate tax exclusion and a reduction in the maximum estate and gift tax rate to 45% after 2009.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 19 November 2009

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 19 November 2009

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 19 November 2009

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 2 December 2009

    Reported

    Rules Committee Resolution H. Res. 941 Reported to House. Rule provides for consideration of H.R. 4154 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI.

    Source: Floor

  5. 3 December 2009

    Floor

    Mr. Heller moved to recommit with instructions to Ways and Means. (consideration: CR H13491; text: CR H13491)

    Source: Floor

  6. 3 December 2009

    Introduced

    Received in the Senate.

    Source: IntroReferral

  7. 3 December 2009

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

  8. 3 December 2009

    Vote

    On passage Passed by the Yeas and Nays: 225 - 200 (Roll no. 929). (text: CR H13482)

    Source: Floor

  9. 3 December 2009

    Vote

    Passed/agreed to in House: On passage Passed by the Yeas and Nays: 225 - 200 (Roll no. 929).(text: CR H13482)

    Source: Floor

  10. 3 December 2009

    Floor

    Point of order sustained against the motion to recommit with instructions.

    Source: Floor

  11. 3 December 2009

    Floor

    The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H13493-13494; text: CR H13493)

    Source: Floor

  12. 3 December 2009

    Floor

    Mr. Heller appealed the ruling of the chair. The question was then put on sustaining the ruling of the chair.

    Source: Floor

  13. 3 December 2009

    Vote

    On motion to table the appeal of the ruling of the chair Agreed to by the Yeas and Nays: 234 - 186 (Roll no. 927).

    Source: Floor

  14. 3 December 2009

    ResolvingDifferences

    Mr. Pomeroy moved to table the appeal of the ruling of the chair (consideration: CR H13491-13492)

    Source: ResolvingDifferences

  15. 3 December 2009

    ResolvingDifferences

    Mr. Pomeroy raised a point of order against the motion to recommit with instructions. Mr. Pomeroy stated that the provisions of the amendment violates clause 10 of rule 21 by increasing the deficit. Sustained by the Chair.

    Source: ResolvingDifferences

  16. 3 December 2009

    Floor

    The previous question was ordered pursuant to the rule. (consideration: CR H13491)

    Source: Floor

  17. 3 December 2009

    Floor

    Rule provides for consideration of H.R. 4154 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI.

    Source: Floor

  18. 3 December 2009

    Floor

    Considered under the provisions of rule H. Res. 941. (consideration: CR H13482-13494)

    Source: Floor

  19. 3 December 2009

    Passed

    Rule H. Res. 941 passed House.

    Source: Floor

  20. 24 December 2009

    Calendars

    Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

    Source: Calendars

  21. 20 January 2010

    Calendars

    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 253.

    Source: Calendars

Votes

No vote records are attached yet.

Versions

Documents

10 official files

Placed on Calendar Senate (text)

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  • Placed on Calendar Senate (text)

    Placed on Calendar Senate · EN · 20 January 2010

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  • Placed on Calendar Senate (PDF)

    Placed on Calendar Senate · EN · 20 January 2010

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  • Received in Senate (text)

    Received in Senate · EN · 24 December 2009

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  • Received in Senate (PDF)

    Received in Senate · EN · 24 December 2009

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  • Engrossed in House (text)

    Engrossed in House · EN · 3 December 2009

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  • Engrossed in House (PDF)

    Engrossed in House · EN · 3 December 2009

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  • Passed House amended

    summary · EN · 3 December 2009

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  • Introduced in House (text)

    Introduced in House · EN · 19 November 2009

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  • Introduced in House (PDF)

    Introduced in House · EN · 19 November 2009

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  • Introduced in House

    summary · EN · 19 November 2009

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Sponsors

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Sources

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