I 
112TH CONGRESS 
1ST SESSION 
H. R. 86 
To prevent pending tax increases, permanently repeal estate and gift taxes, 
and permanently repeal the alternative minimum tax on individuals, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 5, 2011 
Mrs. BACHMANN (for herself, Mr. KING of Iowa, and Mr. SCHILLING) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To prevent pending tax increases, permanently repeal estate 
and gift taxes, and permanently repeal the alternative 
minimum tax on individuals, and for other purposes. 
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 ‘‘End Tax Uncertainty 
Act of 2011’’. 
SEC. 2. EGTRRA AND JGTRRA TAX RELIEF MADE PERMA-
NENT. 
(a) ECONOMIC GROWTH
AND TAX RELIEF REC-
ONCILIATION ACT OF 2001.—Title IX of the Economic 
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Growth and Tax Relief Reconciliation Act of 2001 is here-
by repealed. 
(b) INCOME TAX RATES ON DIVIDENDS AND NET 
CAPITAL GAIN.—Section 303 of the Jobs and Growth Tax 
Relief Reconciliation Act of 2003 is hereby repealed. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. ESTATE AND GIFT TAX PERMANENTLY REPEALED. 
Effective for estates of decedents dying, gifts made, 
or generation skipping transfers, after December 31, 
2010, subtitle B of the Internal Revenue Code of 1986 
is repealed. 
SEC. 4. REPEAL OF ALTERNATIVE MINIMUM TAX ON INDI-
VIDUALS. 
(a) IN GENERAL.—Subsection (a) of section 55 (re-
lating to alternative minimum tax imposed) 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, 2007, 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.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
SEC. 5. MAXIMUM CORPORATE INCOME TAX RATE RE-
DUCED TO 25 PERCENT. 
(a) IN GENERAL.—Paragraph (1) of section 11(b) of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘but does not exceed $75,000’’ and all that follows and 
inserting a period. 
(b) PERSONAL
SERVICE
CORPORATIONS.—Para-
graph (2) of section 11(b) of such Code is amended by 
striking ‘‘35 percent’’ and inserting ‘‘25 percent’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Subsection (a) of section 1201 of such Code 
is amended by striking ‘‘35 percent’’ each place it 
appears and inserting ‘‘25 percent’’. 
(2) Paragraphs (1) and (2) of section 1445(e) 
of such Code are each amended by striking ‘‘35 per-
cent’’ and inserting ‘‘25 percent’’. 
(d) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
Æ 
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