2005 House Bill 4486 ↩

House Roll Call 262: The amendment was not adopted

To only make the bill effective if Congress permanently repeals the federal estate tax. In 2001 Congress passed a law that gradually reduces the federal estate tax rate through 2010, when the tax will be temporarily repealed. However, at midnight on Dec. 31, 2010 the tax goes from zero percent to 50 percent of the value of a decedent's estate above $1 million.