{
  "id": "RL32818",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL32818",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc820599/",
      "id": "RL32818_2007Mar29",
      "date": "2007-03-29",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Estate Tax Legislation in the 109th Congress",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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          "format": "PDF",
          "filename": "files/20070329_RL32818_a2c026c552a160801c406157b8cf20e69e33c04f.pdf"
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        {
          "format": "HTML",
          "filename": "files/20070329_RL32818_a2c026c552a160801c406157b8cf20e69e33c04f.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc820166/",
      "id": "RL32818_2006May03",
      "date": "2006-05-03",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Estate Tax Legislation in the 109th Congress",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20060503_RL32818_7152c52ff9171d7ee9afef2462f12a1a23ba3bf4.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20060503_RL32818_7152c52ff9171d7ee9afef2462f12a1a23ba3bf4.html"
        }
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      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs7434/",
      "id": "RL32818 2005-06-24",
      "date": "2005-06-24",
      "retrieved": "2005-10-18T14:12:50",
      "title": "Estate Tax Legislation in the 109th Congress",
      "summary": "Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax and generation-skipping transfer tax are scheduled to be repealed effective January 1, 2010. But the estate tax repeal, and all other provisions of EGTRRA, are scheduled to sunset December 31, 2010. If the sunset provision is not repealed, or the law is not otherwise changed beforehand, in 2011 estate and gift tax law will return to what it would have been had EGTRRA never been enacted. The unified estate and gift taxes will be reinstated with an exclusion amount of $1 million. The maximum tax rate will revert to 55%.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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          "format": "PDF",
          "filename": "files/20050624_RL32818_e6774836e079ba95870143c47cb7ff9916687861.pdf"
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          "filename": "files/20050624_RL32818_e6774836e079ba95870143c47cb7ff9916687861.html"
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      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Estate tax - Law and legislation",
          "name": "Estate tax - Law and legislation"
        }
      ]
    }
  ],
  "topics": [
    "Domestic Social Policy",
    "Economic Policy"
  ]
}