I 
112TH CONGRESS 
1ST SESSION 
H. R. 696 
To permanently extend the 2001 and 2003 tax relief provisions, and to 
permanently repeal the estate tax, and to provide permanent AMT relief, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 14, 2011 
Mr. PENCE introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To permanently extend the 2001 and 2003 tax relief provi-
sions, and to permanently repeal the estate tax, and 
to provide permanent AMT relief, and for other pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tax Relief Certainty 
Act of 2011’’. 
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TITLE I—PERMANENT TAX 
RELIEF 
SEC. 101. REPEAL OF EGTRRA SUNSET. 
Section 901 of the Economic Growth and Tax Relief 
Reconciliation Act of 2001 is repealed. 
SEC. 102. REPEAL OF JGTRRA SUNSET. 
Section 303 of the Jobs and Growth Tax Relief Rec-
onciliation Act of 2003 is repealed. 
SEC. 103. TECHNICAL AND CONFORMING AMENDMENTS. 
The Secretary of the Treasury or the Secretary’s del-
egate shall, not later than 90 days after the date of the 
enactment of this Act, submit to the Committee on Ways 
and Means of the House of Representatives and the Com-
mittee on Finance of the Senate a draft of any technical 
and conforming changes in the Internal Revenue Code of 
1986 which are necessary to reflect throughout such Code 
the purposes of the provisions of, and amendments made 
by, this Act. 
TITLE II—PERMANENT 
INDIVIDUAL AMT RELIEF 
SEC. 201. PERMANENT INDIVIDUAL AMT RELIEF. 
(a) MODIFICATION OF ALTERNATIVE MINIMUM TAX 
EXEMPTION AMOUNT.— 
(1) IN
GENERAL.—Paragraph (1) of section 
55(d) of the Internal Revenue Code of 1986 (relat-
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ing to exemption amount) is amended to read as fol-
lows: 
‘‘(1) EXEMPTION
AMOUNT
FOR
TAXPAYERS 
OTHER THAN CORPORATIONS.—In the case of a tax-
payer other than a corporation, the term ‘exemption 
amount’ means— 
‘‘(A) the dollar amount for taxable years 
beginning in the calendar year as specified in 
the table contained in paragraph (4)(A) in the 
case of— 
‘‘(i) a joint return, or 
‘‘(ii) a surviving spouse, 
‘‘(B) the dollar amount for taxable years 
beginning in the calendar year as specified in 
the table contained in paragraph (4)(B) in the 
case of an individual who— 
‘‘(i) is not a married individual, and 
‘‘(ii) is not a surviving spouse, 
‘‘(C) 50 percent of the dollar amount ap-
plicable under paragraph (1)(A) in the case of 
a married individual who files a separate re-
turn, and 
‘‘(D) $22,500 in the case of an estate or 
trust. 
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For purposes of this paragraph, the term ‘surviving 
spouse’ has the meaning given to such term by sec-
tion 2(a), and marital status shall be determined 
under section 7703.’’. 
(2) SPECIFIED EXEMPTION AMOUNTS.—Section 
55(d) of such Code is amended by adding at the end 
the following new paragraph: 
‘‘(4) SPECIFIED EXEMPTION AMOUNTS.— 
‘‘(A) TAXPAYERS
DESCRIBED
IN
PARA-
GRAPH
(1)(A).—For purposes of paragraph 
(1))(A)— 
‘‘For taxable years beginning in— 
The 
exemption 
amount is: 
2011 ................................................................................................
$74,450
2012 ................................................................................................
$78,250
2013 ................................................................................................
$81,450
2014 ................................................................................................
$85,050
2015 ................................................................................................
$88,650
2016 ................................................................................................
$92,650
2017 ................................................................................................
$96,550
2018 ................................................................................................
$100,950
2019 ................................................................................................
$105,150
2020 ................................................................................................
$109,950
2021 ................................................................................................
$112,250. 
‘‘(B) TAXPAYERS
DESCRIBED
IN
PARA-
GRAPH (1)(B).—For purposes of paragraph 
(1))(B)— 
‘‘For taxable years beginning in— 
The 
exemption 
amount is: 
2011 ................................................................................................
$48,450
2012 ................................................................................................
$50,350
2013 ................................................................................................
$51,950
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(I) by striking ‘‘section 26(a)(2) 
or subsection (b)(3), as the case may 
be,’’ each place it appears in subpara-
graphs (A) and (B) and inserting 
‘‘section 26(a)’’, and 
(II) by striking ‘‘section 26(a)(2) 
or subsection (b)(3), as the case may 
be’’ in the second last sentence and 
inserting ‘‘section 26(a)’’. 
(B) CREDIT FOR INTEREST ON CERTAIN 
HOME
MORTGAGES.—Section 25(e)(1)(C) of 
such Code is amended to read as follows: 
‘‘(C) APPLICABLE TAX LIMIT.—For pur-
poses of this paragraph, the term ‘applicable 
tax limit’ means the limitation imposed by sec-
tion 26(a) for the taxable year reduced by the 
sum of the credits allowable under this subpart 
(other than this section and sections 23, 25D, 
and 1400C).’’. 
(C) SAVERS’ CREDIT.—Section 25B of 
such Code is amended by striking subsection 
(g). 
(D) RESIDENTIAL
ENERGY
EFFICIENT 
PROPERTY.—Section 25D(c) of such Code is 
amended to read as follows: 
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‘‘(c) CARRYFORWARD OF UNUSED CREDIT.—If the 
credit allowable under subsection (a) exceeds the limita-
tion imposed by section 26(a) for such taxable year re-
duced by the sum of the credits allowable under this sub-
part (other than this section), such excess shall be carried 
to the succeeding taxable year and added to the credit al-
lowable under subsection (a) for such succeeding taxable 
year.’’. 
(E) CERTAIN
PLUG-IN
ELECTRIC
VEHI-
CLES.—Section 30(c)(2) of such Code is 
amended to read as follows: 
‘‘(2) PERSONAL CREDIT.—For purposes of this 
title, the credit allowed under subsection (a) for any 
taxable year (determined after application of para-
graph (1)) shall be treated as a credit allowable 
under subpart A for such taxable year.’’. 
(F) ALTERNATIVE MOTOR VEHICLE CRED-
IT.—Section 30B(g)(2) of such Code is amend-
ed to read as follows: 
‘‘(2) PERSONAL CREDIT.—For purposes of this 
title, the credit allowed under subsection (a) for any 
taxable year (determined after application of para-
graph (1)) shall be treated as a credit allowable 
under subpart A for such taxable year.’’. 
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(G) NEW
QUALIFIED
PLUG-IN
ELECTRIC 
VEHICLE CREDIT.—Section 30D(c)(2) of such 
Code is amended to read as follows: 
‘‘(2) PERSONAL CREDIT.—For purposes of this 
title, the credit allowed under subsection (a) for any 
taxable year (determined after application of para-
graph (1)) shall be treated as a credit allowable 
under subpart A for such taxable year.’’. 
(H) 
CROSS
REFERENCES.—Section 
55(c)(3) of such Code is amended by striking 
‘‘26(a), 30C(d)(2),’’ and inserting ‘‘30C(d)(2)’’. 
(I) FOREIGN TAX CREDIT.—Section 904 of 
such Code is amended by striking subsection (i) 
and by redesignating subsections (j), (k), and 
(l) as subsections (i), (j), and (k), respectively. 
(J) FIRST-TIME HOME BUYER CREDIT FOR 
THE
DISTRICT
OF
COLUMBIA.—Section 
1400C(d) of such Code is amended to read as 
follows: 
‘‘(d) CARRYFORWARD OF UNUSED CREDIT.—If the 
credit allowable under subsection (a) exceeds the limita-
tion imposed by section 26(a) for such taxable year re-
duced by the sum of the credits allowable under subpart 
A of part IV of subchapter A (other than this section and 
section 25D), such excess shall be carried to the suc-
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ceeding taxable year and added to the credit allowable 
under subsection (a) for such taxable year.’’. 
(3) ADOPTION CREDIT.— 
(A) IN GENERAL.—Section 10909 of the 
Patient Protection and Affordable Care Act, 
and the amendments made thereby, are re-
pealed; and the Internal Revenue Code of 1986 
shall be applied as if such section, and amend-
ments, had never been enacted. 
(B) CONFORMING AMENDMENTS.— 
(i) Section 23(b) of the Internal Rev-
enue Code of 1986, as in effect on Decem-
ber 31, 2009, is amended by striking para-
graph (4). 
(ii) Section 23(c) of such Code, as in 
effect on December 31, 2009, is amended 
by striking paragraphs (1) and (2) and in-
serting before paragraph (3) the following: 
‘‘(1) IN
GENERAL.—If the credit allowable 
under subsection (a) for any taxable year exceeds 
the limitation imposed by section 26(a) for such tax-
able year, reduced by the sum of the credits allow-
able under this subpart (other than this section and 
sections 25D and 1400C), such excess shall be car-
ried to the succeeding taxable year and added to the 
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credit allowable under subsection (a) for such tax-
able year.’’. 
(iii) Section 23(c) of such Code, as in 
effect on December 31, 2009, is amended 
by redesignating paragraph (3) as para-
graph (2). 
(c) EFFECTIVE DATE.—The amendments and the re-
peal made by this section shall apply to taxable years be-
ginning after December 31, 2010. 
TITLE III—PERMANENT ESTATE 
TAX RELIEF 
SEC. 301. PERMANENT ESTATE TAX RELIEF. 
(a) IN GENERAL.—Title III of the Tax Relief, Unem-
ployment Insurance Reauthorization, and Job Creation 
Act of 2010, and the amendments made thereby, are re-
pealed; 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 sec-
tion shall apply to estates of decedents dying, gifts made, 
and generation skipping transfers after December 31, 
2009. 
Æ 
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