Code · BILL · 116th Congress · H.R. 4638 (Introduced in House) — To give middle-class families access to the maximum Federal Pell Grant, to increase college transparency, and State m... · Sec. 7

Sec. 7. Repeal of increased estate and gift tax exemption

57 words·~1 min read·/bill/116/hr/4638/ih/section-7

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 2010(c)(3) of the Internal Revenue Code of 1986 is amended by striking January 1, 2026 and inserting the date of the enactment of the Degrees Not Debt Act of 2019 . The amendment made by this section shall apply to estates of decedents dying and gifts made after the date of the enactment of this Act.