[20060803]RS22488_H.R.中鲜为人知的税收规定5970（2006年《遗产税和税收减免延长法案》）.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22488August 3, 2006Lesser-Known Tax Provisions in H.R. 5970 (Estate Tax and Extension of Tax Relief Act of 2006)Erika LunderLegislative AttorneyAmerican Law DivisionSummaryH.R. 5970, passed by the House on July 28, 2006, is gaining headlines as the“trifecta bill” containing three important legal changes: estate tax reduction, a minimumwage increase, and the extension of expiring tax provisions. The bill also contains anumber of tax amendments that are receiving little public attention and a title amendingthe Surface Mining Control and Reclamation Act. This report summarizes the taxprovisions in the bill, emphasizing the less-publicized tax provisions in Title II, SubtitleB. It does not cover Title III, amending the Surface Mining Control and ReclamationAct, or Title IV, amending the Fair Labor Standards Act. For more detail on the estateand gift tax, see CRS Report RL32818, Estate Tax Legislation in the 109th Congress,by Nonna A. Noto, and CRS Report RL30600, Estate and Gift Taxes: Economic Issues,by Jane G. Gravelle and Steven Maguire. For more detail on the extend