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H.R. 110IntroducedHouse · nowSenatePresidentLawIn committee

Sec. 4 · H.R. 110

Repeal of estate tax and retention of basis step-up

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Effective for estates of decedents dying after December 31, 2024, chapter 11 of the Internal Revenue Code of 1986 is repealed.

Sec. 4: Repeal of estate tax and retention of basis step-up · Public Law Tracker