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Full Text of this Amendment
At the end, insert the following:
SEC. 22. PERMANENT ESTATE TAX RELIEF.
(a) In General.--Title III of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, and the amendments made thereby, are repealed; and the Internal Revenue Code of 1986 shall be applied as if such title, and amendments, had never been enacted.
(b) Effective Date.--The repeal made by this section shall apply to estates of decedents dying, gifts made, and generation skipping transfers after December 31, 2009.
(As printed in the Congressional Record for the Senate on Jun 7, 2011.)