1986 which are necessary to reflect throughout such Code 
the purposes of the provisions of, and amendments made 
by, this Act. 
TITLE II—PERMANENT REPEAL 
OF 
ESTATE 
AND 
GENERA-
TION-SKIPPING 
TRANSFER 
TAXES 
SEC. 201. REPEAL OF ESTATE AND GENERATION-SKIPPING 
TRANSFER TAXES. 
(a) ESTATE TAX REPEAL.—Subchapter C of chapter 
11 of subtitle B (relating to miscellaneous) is amended 
by adding at the end the following new section: 
‘‘SEC. 2210. TERMINATION. 
‘‘(a) IN GENERAL.—Except as provided in subsection 
(b), this chapter shall not apply to the estates of decedents 
dying after December 31, 2010. 
‘‘(b) CERTAIN DISTRIBUTIONS FROM QUALIFIED 
DOMESTIC TRUSTS.—In applying section 2056A with re-
spect to the surviving spouse of a decedent dying on or 
before December 31, 2010— 
‘‘(1) section 2056A(b)(1)(A) shall not apply to 
distributions made more than 10 years after such 
date, and 
‘‘(2) section 2056A(b)(1)(B) shall not apply on 
or after such date.’’. 
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(b) GENERATION-SKIPPING
TRANSFER
TAX
RE-
PEAL.—Subchapter G of chapter 13 of subtitle B (relating 
to administration) is amended by adding at the end the 
following new section: 
‘‘SEC. 2664. TERMINATION. 
‘‘This chapter shall not apply to generation-skipping 
transfers after December 31, 2010.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) The table of sections for subchapter C of 
chapter 11 is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 2210. Termination.’’. 
(2) The table of sections for subchapter G of 
chapter 13 is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 2664. Termination.’’. 
(d) CARRYOVER BASIS
AT DEATH
AND OTHER 
CHANGES TAKING EFFECT WITH REPEAL.—So much of 
section 301 of the Tax Relief, Unemployment Insurance 
Reauthorization, and Job Creation Act of 2010 (relating 
to reinstatement of estate tax; repeal of carryover basis) 
as relates to the provisions of law amended by subtitle E 
of title V of the Economic Growth and Tax Relief Rec-
onciliation Act of 2001 shall not apply to estates of dece-
dents dying, and transfers made, on or after the date of 
the enactment of this Act. 
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(e) SUNSET NOT APPLICABLE.—Section 304 of the 
Tax Relief, Unemployment Insurance Reauthorization, 
and Job Creation Act of 2010 is hereby repealed. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to the estates of decedents dying, 
and generation-skipping transfers, after December 31, 
2010. 
TITLE III—REPEAL OF 
ALTERNATIVE MINIMUM TAX 
SEC. 301. REPEAL OF INDIVIDUAL ALTERNATIVE MINIMUM 
TAX. 
(a) IN GENERAL.—Subsection (a) of section 55 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new flush sentence: 
‘‘Except in the case of a corporation, no tax shall be im-
posed by this section for any taxable year beginning after 
December 31, 2010, and the tentative minimum tax of any 
taxpayer other than a corporation for any such taxable 
year shall be zero for purposes of this title.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
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TITLE IV—REPEAL OF TOBACCO 
PRODUCT 
EXCISE 
TAX 
IN-
CREASE 
SEC. 401. REPEAL OF TOBACCO PRODUCT EXCISE TAX IN-
CREASE. 
(a) IN GENERAL.—Each provision of the Internal 
Revenue Code of 1986 amended by section 701 of the 
Children’s Health Insurance Program Reauthorization 
Act of 2009 is amended as such provision would read if 
such section had never been enacted. 
(b) FLOOR STOCKS REFUND.— 
(1) IN
GENERAL.—On tobacco products and 
cigarette papers and tubes manufactured in or im-
ported into the United States which are removed on 
or before the date of the enactment of this Act, and 
held on such date for sale by any person, there shall 
be credited or refunded (without interest) to the per-
son who paid such tax (hereafter in this subsection 
referred to as the ‘‘taxpayer’’) an amount equal to 
the excess of the tax paid by the taxpayer on the ar-
ticle over the amount of such tax which would be im-
posed on such article had the article been removed 
on the day after the date of the enactment of this 
Act. 
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(2) TIME FOR FILING CLAIMS.—No credit or re-
fund shall be allowed or made under this subsection 
unless claim therefor is filed with the Secretary of 
the Treasury before the date which is 6 months 
after the date of the enactment of this Act. 
(3) DEFINITIONS.—Any term used in this sub-
section which is also used in section 5702 of the In-
ternal Revenue Code of 1986 shall have the same 
meaning as such term has in such section. 
(4) CONTROLLED
GROUPS.—Rules similar to 
the rules of section 5061(e)(3) of such Code shall 
apply for purposes of this subsection. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to articles removed (as defined in 
section 5702(j) of the Internal Revenue Code of 1986) 
after the date of the enactment of this Act. 
TITLE V—REPEAL OF TAX IN-
CREASES RELATING TO PA-
TIENT PROTECTION AND AF-
FORDABLE CARE ACT 
SEC. 501. REPEAL OF REVENUE PROVISIONS RELATING TO 
PPACA. 
Effective on the date of the enactment of this Act, 
subtitle F of title I and title IX of the Patient Protection 
and Affordable Care Act, as each is amended by title X 
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