I 

112TH CONGRESS 

2D SESSION H. R. 3804 

To permanently extend tax relief and repeal certain tax increases. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 23, 2012 

Mr. HUELSKAMP introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce and Energy and Commerce, for a period to be 

subsequently determined by the Speaker, in each case for consideration 

of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To permanently extend tax relief and repeal certain tax 

increases. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

4 (a) IN GENERAL.—This Act may be cited as the 

5 ‘‘American Opportunity and Freedom Act of 2012’’. 

6 (b) TABLE OF CONTENTS.—The table of contents for 

7 this Act is as follows: 

Sec. 1. Short title; table of contents. 

TITLE I—PERMANENT EXTENSION OF INCOME TAX RELIEF 


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Sec. 101. Repeal of EGTRRA sunset. 

Sec. 102. Repeal of JGTRRA sunset. 

Sec. 103. Technical and conforming amendments. 

TITLE II—PERMANENT REPEAL OF ESTATE AND GENERATIONSKIPPING TRANSFER TAXES 

Sec. 201. Repeal of estate and generation-skipping transfer taxes. 

TITLE III—REPEAL OF ALTERNATIVE MINIMUM TAX 

Sec. 301. Repeal of individual alternative minimum tax. 

TITLE IV—REPEAL OF TOBACCO PRODUCT EXCISE TAX 

INCREASE 

Sec. 401. Repeal of tobacco product excise tax increase. 

TITLE V—REPEAL OF TAX INCREASES RELATING TO PATIENT 

PROTECTION AND AFFORDABLE CARE ACT 

Sec. 501. Repeal of revenue provisions relating to PPACA. 

Sec. 502. Repeal of tax provisions relating to individual mandate. 

Sec. 503. Repeal of tax provisions relating to employer mandate. 

1 TITLE I—PERMANENT EXTEN2 SION OF INCOME TAX RELIEF 

3 SEC. 101. REPEAL OF EGTRRA SUNSET. 

4 Section 901 of the Economic Growth and Tax Relief 

5 Reconciliation Act of 2001 is repealed. 

6 SEC. 102. REPEAL OF JGTRRA SUNSET. 

7 Section 303 of the Jobs and Growth Tax Relief Rec8 onciliation Act of 2003 is repealed. 

9 SEC. 103. TECHNICAL AND CONFORMING AMENDMENTS. 

10 The Secretary of the Treasury or the Secretary’s del11 egate shall, not later than 90 days after the date of the 

12 enactment of this Act, submit to the Committee on Ways 

13 and Means of the House of Representatives and the Com14 mittee on Finance of the Senate a draft of any technical 

15 and conforming changes in the Internal Revenue Code of 


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1 1986 which are necessary to reflect throughout such Code 

2 the purposes of the provisions of, and amendments made 

3 by, this Act. 

4 TITLE II—PERMANENT REPEAL 

5 OF ESTATE AND GENERA6 TION-SKIPPING TRANSFER 

7 TAXES 

8 SEC. 201. REPEAL OF ESTATE AND GENERATION-SKIPPING 

9 TRANSFER TAXES. 

10 (a) ESTATE TAX REPEAL.—Subchapter C of chapter 

11 11 of subtitle B (relating to miscellaneous) is amended 

12 by adding at the end the following new section: 

13 ‘‘SEC. 2210. TERMINATION. 

14 ‘‘(a) IN GENERAL.—Except as provided in subsection 

15 (b), this chapter shall not apply to the estates of decedents 

16 dying after December 31, 2010. 

17 ‘‘(b) CERTAIN DISTRIBUTIONS FROM QUALIFIED

18 DOMESTIC TRUSTS.—In applying section 2056A with re19 spect to the surviving spouse of a decedent dying on or 

20 before December 31, 2010— 

21 ‘‘(1) section 2056A(b)(1)(A) shall not apply to 

22 distributions made more than 10 years after such 

23 date, and 

24 ‘‘(2) section 2056A(b)(1)(B) shall not apply on 

25 or after such date.’’. 


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1 (b) GENERATION-SKIPPING TRANSFER TAX RE2 PEAL.—Subchapter G of chapter 13 of subtitle B (relating 

3 to administration) is amended by adding at the end the 

4 following new section: 

5 ‘‘SEC. 2664. TERMINATION. 

6 ‘‘This chapter shall not apply to generation-skipping 

7 transfers after December 31, 2010.’’. 

8 (c) CONFORMING AMENDMENTS.— 

9 (1) The table of sections for subchapter C of 

10 chapter 11 is amended by adding at the end the fol11 lowing new item: 

‘‘Sec. 2210. Termination.’’. 

12 (2) The table of sections for subchapter G of 

13 chapter 13 is amended by adding at the end the fol14 lowing new item: 

‘‘Sec. 2664. Termination.’’. 

15 (d) CARRYOVER BASIS AT DEATH AND OTHER

16 CHANGES TAKING EFFECT WITH REPEAL.—So much of 

17 section 301 of the Tax Relief, Unemployment Insurance 

18 Reauthorization, and Job Creation Act of 2010 (relating 

19 to reinstatement of estate tax; repeal of carryover basis) 

20 as relates to the provisions of law amended by subtitle E 

21 of title V of the Economic Growth and Tax Relief Rec22 onciliation Act of 2001 shall not apply to estates of dece23 dents dying, and transfers made, on or after the date of 

24 the enactment of this Act. 


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1 (e) SUNSET NOT APPLICABLE.—Section 304 of the 

2 Tax Relief, Unemployment Insurance Reauthorization, 

3 and Job Creation Act of 2010 is hereby repealed. 

4 (f) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to the estates of decedents dying, 

6 and generation-skipping transfers, after December 31, 

7 2010. 

8 TITLE III—REPEAL OF 

9 ALTERNATIVE MINIMUM TAX 

10 SEC. 301. REPEAL OF INDIVIDUAL ALTERNATIVE MINIMUM 

11 TAX. 

12 (a) IN GENERAL.—Subsection (a) of section 55 of the 

13 Internal Revenue Code of 1986 is amended by adding at 

14 the end the following new flush sentence: 

15 ‘‘Except in the case of a corporation, no tax shall be im16 posed by this section for any taxable year beginning after 

17 December 31, 2010, and the tentative minimum tax of any 

18 taxpayer other than a corporation for any such taxable 

19 year shall be zero for purposes of this title.’’. 

20 (b) EFFECTIVE DATE.—The amendment made by 

21 this section shall apply to taxable years beginning after 

22 December 31, 2010. 


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1 TITLE IV—REPEAL OF TOBACCO 

2 PRODUCT EXCISE TAX IN3 CREASE 

4 SEC. 401. REPEAL OF TOBACCO PRODUCT EXCISE TAX IN5 CREASE. 

6 (a) IN GENERAL.—Each provision of the Internal 

7 Revenue Code of 1986 amended by section 701 of the 

8 Children’s Health Insurance Program Reauthorization 

9 Act of 2009 is amended as such provision would read if 

10 such section had never been enacted. 

11 (b) FLOOR STOCKS REFUND.— 

12 (1) IN GENERAL.—On tobacco products and 

13 cigarette papers and tubes manufactured in or im14 ported into the United States which are removed on 

15 or before the date of the enactment of this Act, and 

16 held on such date for sale by any person, there shall 

17 be credited or refunded (without interest) to the per18 son who paid such tax (hereafter in this subsection 

19 referred to as the ‘‘taxpayer’’) an amount equal to 

20 the excess of the tax paid by the taxpayer on the ar21 ticle over the amount of such tax which would be im22 posed on such article had the article been removed 

23 on the day after the date of the enactment of this 

24 Act. 


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1 (2) TIME FOR FILING CLAIMS.—No credit or re2 fund shall be allowed or made under this subsection 

3 unless claim therefor is filed with the Secretary of 

4 the Treasury before the date which is 6 months 

5 after the date of the enactment of this Act. 

6 (3) DEFINITIONS.—Any term used in this sub7 section which is also used in section 5702 of the In8 ternal Revenue Code of 1986 shall have the same 

9 meaning as such term has in such section. 

10 (4) CONTROLLED GROUPS.—Rules similar to 

11 the rules of section 5061(e)(3) of such Code shall 

12 apply for purposes of this subsection. 

13 (c) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply to articles removed (as defined in 

15 section 5702(j) of the Internal Revenue Code of 1986) 

16 after the date of the enactment of this Act. 

17 TITLE V—REPEAL OF TAX IN18 CREASES RELATING TO PA19 TIENT PROTECTION AND AF20 FORDABLE CARE ACT 

21 SEC. 501. REPEAL OF REVENUE PROVISIONS RELATING TO 

22 PPACA. 

23 Effective on the date of the enactment of this Act, 

24 subtitle F of title I and title IX of the Patient Protection 

25 and Affordable Care Act, as each is amended by title X 


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1 of such Act, are repealed, and the Internal Revenue Code 

2 of 1986 shall be applied as if such subtitle F and such 

3 title IX had never been enacted. 

4 SEC. 502. REPEAL OF TAX PROVISIONS RELATING TO INDI5 VIDUAL MANDATE. 

6 Effective on the date of the enactment of this Act, 

7 section 5000A of the Internal Revenue Code of 1986, sec8 tion 6055 of such Code, section 1502(c) of the Patient 

9 Protection and Affordable Care Act, and any amendments 

10 made by section 1502(b) of such Act are repealed, and 

11 the Internal Revenue Code of 1986 shall be applied as if 

12 such provisions had never been enacted. 

13 SEC. 503. REPEAL OF TAX PROVISIONS RELATING TO EM14 PLOYER MANDATE. 

15 Effective on the date of the enactment of this Act, 

16 section 4980H of the Internal Revenue Code of 1986, sec17 tion 6056 of such Code, section 1513(c) of the Patient 

18 Protection and Affordable Care Act, and any amendments 

19 made by section 1514(b) of such Act are repealed, and 

20 the Internal Revenue Code of 1986 shall be applied as if 

21 such provisions had never been enacted. 

Æ 


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