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H.R. 10494IntroducedHouse · nowSenatePresidentLawIn committee
Sec. 4 · H.R. 10494

Modification of estate and gift tax exemption amounts

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(a) In general Section 2010(c)(3)(A) of the Internal Revenue Code of 1986 is amended by striking $15,000,000 and inserting $10,000,000. (b) Effective date The amendment made by this section shall take effect as if included in section 70106 of Public Law 119–21.

Sec. 4: Modification of estate and gift tax exemption amounts · Public Law Tracker