Estate Tax and Extension of Tax Relief Act of 2006

Summary

Estate Tax and Extension of Tax Relief of 2006 - Amends the Internal Revenue Code to restore the unified estate and gift tax exclusion after 2009, phase in an increase of such exclusion to $5 million in 2015, and lower the estate tax rate. Extends through 2007 various tax provisions relating to business investment and economic development, education, research, health care, environmental remediation, and investment in the District of Columbia, Puerto Rico, and American Samoa. Revises the system of tax incentives for investment in New York Liberty Zone property. Modifies tax administration provisions relating to awards for whistleblowers, frivolous tax filings, authority of the Internal Revenue Service to disclose tax return information, and refund rules for aviation kerosene. Authorizes the issuance of tax-exempt zone academy bonds and rural renaissance bonds. Allows expensing of mine safety equipment and a tax credit for mine rescue team training costs. Allows a taxpayer election to deduct certain gain from timber sales. Suspends until 2008 the disallowance of the tax deduction for business travel expenses of a spouse. Surface Mining Control and Reclamation Act Amendments of 2006 - Amends the Surface Mining Control and Reclamation Act of 1977 to: (1) reauthorize the Abandoned Mine Reclamation Fund (AMR Fund) through FY2021; (2) reduce rates of reclamation fees payable by mine operators to the AMR Fund; and (3) revise allocations of payments to states for reclamation of abandoned mines. Amends the Internal Revenue Code with respect to liability of mine operators for payment of health care premiums of retired miners. Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage rate.

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

Timeline

1. 28 July 2006

   Floor

   Rule provides for consideration of H.R. 5970 and H.R. 4. Previous question shall be considered as ordered without intervening motions except motion to recommit. Measure will be considered read. Bill is closed to amendments. The resolution provides for consideration of both H.R. 5970 and H.R. 4, in the House.

   Source: Floor

2. 28 July 2006

   Floor

   Considered under the provisions of rule H. Res. 966. (consideration: CR H6171-6220)

   Source: Floor

3. 28 July 2006

   Reported

   Rules Committee Resolution H. Res. 966 Reported to House. Rule provides for consideration of H.R. 5970 and H.R. 4. Previous question shall be considered as ordered without intervening motions except motion to recommit. Measure will be considered read. Bill is closed to amendments. The resolution provides for consideration of both H.R. 5970 and H.R. 4, in the House.

   Source: Floor

4. 28 July 2006

   Introduced

   Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, Education and the Workforce, and Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

   Source: IntroReferral

5. 28 July 2006

   Introduced

   Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, Education and the Workforce, and Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

   Source: IntroReferral

6. 28 July 2006

   Introduced

   Introduced in House

   Source: IntroReferral

7. 28 July 2006

   Introduced

   Introduced in House

   Source: IntroReferral

8. 29 July 2006

   Passed

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

   Source: Floor

9. 29 July 2006

   Vote

   On passage Passed by recorded vote: 230 - 180, 1 Present (Roll no. 425). (text: CR 7/28/2005 H6171-6189)

   Source: Floor

10. 29 July 2006

    Vote

    Passed/agreed to in House: On passage Passed by recorded vote: 230 - 180, 1 Present (Roll no. 425).(text: CR 7/28/2005 H6171-6189)

    Source: Floor

11. 29 July 2006

    Floor

    Mr. Miller, George moved to recommit with instructions to Education and Labor. (consideration: CR 7/28/2005 H6201-6220; text: CR 7/28/2005 H6201-6219)

    Source: Floor

12. 29 July 2006

    Vote

    On motion to recommit with instructions Failed by recorded vote: 190 - 220 (Roll no. 424). (consideration: CR 7/28/2005 H6219-6220)

    Source: Floor

13. 29 July 2006

    Floor

    The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR 7/28/2005 H6219)

    Source: Floor

14. 29 July 2006

    Floor

    DEBATE - The House continued with debate on H.R. 5970.

    Source: Floor

15. 29 July 2006

    Floor

    The previous question was ordered pursuant to the rule. (consideration: CR 7/28/2005 H6201)

    Source: Floor

16. 31 July 2006

    Calendars

    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 562.

    Source: Calendars

17. 31 July 2006

    Introduced

    Received in the Senate, deemed read the first time on July 28 (Legislative Day July 26) 2006 pursuant to the order of July 28.

    Source: IntroReferral

18. 2 August 2006

    Floor

    Motion to proceed to consideration of measure made in Senate by Unanimous Consent. (consideration: CR S8668)

    Source: Floor

19. 3 August 2006

    Vote

    Cloture on the motion to proceed not invoked in Senate by Yea-Nay Vote. 56 - 42. Record Vote Number: 229. (consideration: CR S8746; text: CR S8746)

    Source: Floor

Votes

Versions

• Engrossed in House · 1 August 2006 · Download file
• Placed on Calendar Senate · 31 July 2006 · Download file
• Considered and Passed House · 28 July 2006 · Download file

Documents

8 official files

• Engrossed in House (text)

  Engrossed in House · EN · 1 August 2006

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• Engrossed in House (PDF)

  Engrossed in House · EN · 1 August 2006

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• Placed on Calendar Senate (text)

  Placed on Calendar Senate · EN · 31 July 2006

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• Placed on Calendar Senate (PDF)

  Placed on Calendar Senate · EN · 31 July 2006

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• Considered and Passed House (text)

  Considered and Passed House · EN · 28 July 2006

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• Considered and Passed House (PDF)

  Considered and Passed House · EN · 28 July 2006

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• Passed House without amendment

  summary · EN · 28 July 2006

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• Introduced in House

  summary · EN · 28 July 2006

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Sponsors

• Rep. Thomas, William M. [R-CA-21] · R · Sponsor
• Rep. Boehner, John A. [R-OH-8] · R · Sponsor
• Sen. Blunt, Roy [R-MO] · R · Sponsor
• Rep. McKeon, Howard P. "Buck" [R-CA-25] · R · Sponsor
• · hsii00 · Standing
• · hsed00 · Standing
• · hsif00 · Standing
• · hswm00 · Standing

Related records

• related to → Timber Tax Act of 2005
• related to → To amend the Internal Revenue Code of 1986 to restore the estate tax and repeal the carryover basis rule, to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax rate.
• related to → Providing for consideration of the bill (H.R. 5970) to amend the Internal Revenue Code of 1986 to increase the unified credit against the estate tax to an exclusion equivalent of $5,000,000, to repeal the sunset provision for the estate and generation-skipping taxes, and to extend expiring provisions, and for other purposes; and consideration of the bill (H.R. 4) to provide economic security for all Americans, and for other purposes.
• related to ← Timber Tax Act of 2005
• related to ← Estate Tax Relief and Reform Act of 2006
• related to ← Tax Relief and Minimum Wage Act of 2006
• amends ← SAMDT 4750