§ 2102. Credits against tax

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 397 · 68A Stat. 397

   Enacted · 26 U.S.C. § 2102

   Aug. 16, 1954, ch. 736, 68A Stat. 397

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 397

2. 1966

   Foreign Investors Tax Act of 1966

   Pub. L. 89–809 title I § 108(b) · 80 Stat. 1539

   1. Redesignated · 26 U.S.C. § 2102

      Pub. L. 89–809 redesignated existing provisions as subsec. (a)

   2. Inserted · 26 U.S.C. § 2102

      Pub. L. 89–809 inserted reference to special limitation provided in subsec. (b)

   3. Added · 26 U.S.C. § 2102

      Pub. L. 89–809 added subsec. (b)

   Source evidence

   Code amendment note
   Pub. L. 89–809 redesignated existing provisions as subsec. (a), inserted reference to special limitation provided in subsec. (b), and added subsec. (b).

   Enacted provision · exact public law section
   (b) Credits Against Tax.— Section 2102 (relating to credits allowed against estate tax) is amended to read as follows: “SEC. 2102. CREDITS AGAINST TAX. “(a) In General.— The tax imposed by section 2101 shall be credited with the amounts determined in accordance with sections 2011 to 2013, inclusive (relating to State death taxes, gift tax, and tax on prior transfers), subject to the special limitation provided in subsection (b). “(b) Special Limitation.— The maximum credit allowed under section 2011 against the tax imposed by section 2101 for State death taxes paid shall be an amount which bears the same ratio to the credit computed as provided in section 2011(b) as the value of the property, as determined for purposes of this chapter, upon which State death taxes were paid and which is included in the gross estate under section 2103 bears to the value of the total gross estate under section 2103. For purposes of this subsection, the term ‘State death taxes’ means the taxes described in section 2011(a).”

3. 1976

   Pub. L. 94–455 title XX § 2001(c)(1)(E)(i) · 90 Stat. 1520

   Added · 26 U.S.C. § 2102(c)

   Pub. L. 94–455 added subsec. (c)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 94–455 added subsec. (c).

   Enacted provision · exact public law section
   (i) Section 2102 (relating to credits against tax in 26 USC 2102. ease of estates of nonresidents not citizens) is amended by adding at the end thereof the following new subsection: “(c) Unified Credit.— “(1) In general.— A. credit of $3,600 shall be allowed against Ante, p. 1850. the tax imposed by section 2101. “(2) Residents of possessions of the united states.— In the case of a decedent who is considered to be a ‘nonresident not a citizen of the United States’ under section 2209, the credit under this subsection shall be the greater of— “(A) $3,600, or “(B) that proportion of $15,075 which the value of that part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. “(3) Phase-in of paragraph (2)(b) amount.— In the case of a decedent dying before 1981, paragraph (2)(B) shall be applied— “(A) in the case of a decedent dying during 1977, by substituting‘$8,480’ for ‘$15,075’, “(B) in the case of a decedent dying during 1978, by substituting ‘$10,080’ for ‘$15,075’, “(C) in the case of a decedent dying during 1979, by substituting ‘$11.680’ for ‘$15,075’, and “(D) in the case of a decedent dying during 1980, by substituting ‘$13,388’ for ‘$15,075’. “(4) Limitation based on amount of tax.— The credit allowed under this subsection shall not exceed the amount of the tax imposed by section 2101. “(5) Application of other credits.— For purposes of subsection (a), sections 2011 to 2013, inclusive, shall be applied as if the credit allowed under this subsection were allowed under section 2010.”

4. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 § 5032(b)(1)(A) · 102 Stat. 3342

   Substituted · 26 U.S.C. § 2102(c)(1)

   Pub. L. 100–647, § 5032(b)(1)(A), substituted “$13,000” for “$3,600”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 100–647, § 5032(b)(1)(A), substituted “$13,000” for “$3,600”.

   Enacted provision · exact public law section
   (A) by striking out “$3,600” in paragraphs (1) and (2)(A) and inserting in lieu thereof “$13,000”, and

5. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 § 5032(b)(1) · 102 Stat. 3342

   1. Substituted · 26 U.S.C. § 2102(c)(2)

      Pub. L. 100–647, § 5032(b)(1), substituted “$13,000” for “$3,600” in subpar. (B)

   2. Substituted · 26 U.S.C. § 2102(c)(2)

      Pub. L. 100–647, § 5032(b)(1), substituted “$46,800” for “$15,075” in subpar. (B)

   Source evidence

   Code amendment note
   Subsec. (c)(2). Pub. L. 100–647, § 5032(b)(1), substituted “$13,000” for “$3,600” in subpar. (A) and “$46,800” for “$15,075” in subpar. (B).

   Enacted provision · exact public law section
   (1) In general.— Subsection (c) of section 2102 of the 1986 Code is amended— (A) by striking out “$3,600” in paragraphs (1) and (2)(A) and inserting in lieu thereof “$13,000”, and (B) by striking out “$15,075” in paragraph (2)(B) and inserting in lieu thereof “$46,800”.

6. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 § 5032(b)(2) · 102 Stat. 3342

   1. Amended · 26 U.S.C. § 2102(c)(3)

      Pub. L. 100–647, § 5032(b)(2), amended par. (3) generally

   2. Substituted · 26 U.S.C. § 2102(c)(3)

      Pub. L. 100–647, § 5032(b)(2), substituting provision relating to special rules for coordination with treaties and with gift tax unified tax credit for provision relating to a phase-in of the par. (2)(B) amount for decedents dying during 1977, 1978, 1979, and 1980

   Source evidence

   Code amendment note
   Subsec. (c)(3). Pub. L. 100–647, § 5032(b)(2), amended par. (3) generally, substituting provision relating to special rules for coordination with treaties and with gift tax unified tax credit for provision relating to a phase-in of the par. (2)(B) amount for decedents dying during 1977, 1978, 1979, and 1980.

   Enacted provision · exact public law section
   (2) Coordination with treaties, etc.— Paragraph (3) of section 2102(c) of the 1986 Code is amended to read as follows: “(3) Special rules.— “(A) Coordination with treaties.— To the extent required under any treaty obligation of the United States, the credit allowed under this subsection shall be equal to the amount which bears the same ratio to $192,800 as the value of the part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. “(B) Coordination with gift tax unified credit.— If a credit has been allowed under section 2505 with respect to any gift made by the decedent, each dollar amount contained in paragraph (1) or (2) or subparagraph (A) of this paragraph (whichever applies) shall be reduced by the amount so allowed.”

7. 1996

   Small Business Job Protection Act of 1996

   Pub. L. 104–188 title I § 1704(f)(1) · 110 Stat. 1755

   Inserted · 26 U.S.C. § 2102(c)(3)(A)

   Pub. L. 104–188 inserted at end “For purposes of the preceding sentence, property shall not be treated as situated in the United States if such property is exempt from the tax imposed by this subchapter under any treaty obligation of the United States.”

   Source evidence

   Code amendment note
   Subsec. (c)(3)(A). Pub. L. 104–188 inserted at end “For purposes of the preceding sentence, property shall not be treated as situated in the United States if such property is exempt from the tax imposed by this subchapter under any treaty obligation of the United States.”

   Enacted provision · exact public law section
   (1) Coordination of unified estate tax credit with treaties.— Subparagraph (A) of section 2102(c)(3) is amended by adding at the end thereof the following new sentence: “For purposes of the preceding sentence, property shall not be treated as situated in the United States if such property is exempt from the tax imposed by this subchapter under any treaty obligation of the United States.”.

8. 1997

   Pub. L. 105–34 title V § 501(a)(1)(E) · 111 Stat. 788

   Substituted · 26 U.S.C. § 2102(c)(3)(A)

   Pub. L. 105–34 substituted “the applicable credit amount in effect under section 2010(c) for the calendar year which includes the date of death” for “$192,800”

   Source evidence

   Code amendment note
   Subsec. (c)(3)(A). Pub. L. 105–34 substituted “the applicable credit amount in effect under section 2010(c) for the calendar year which includes the date of death” for “$192,800”.

   Enacted provision · exact public law section
   (E) Estates of nonresidents not citizens.— Subparagraph (A) of section 2102(c)(3) is amended by striking “$192,800” and inserting “the applicable credit amount in effect under section 2010(c) for the calendar year which includes the date of death”.

9. 2001

   Pub. L. 107–16 § 532(c)(7)(A) · 115 Stat. 38

   Amended · 26 U.S.C. § 2102(a)

   Pub. L. 107–16, § 532(c)(7)(A), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “The tax imposed by section 2101 shall be credited with the amounts determined in accordance with sections 2011 to 2013, inclusive (relating to State death taxes, gift tax, and tax on prior transfers), subject to the special limitation provided in subsection (b).”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 107–16, § 532(c)(7)(A), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “The tax imposed by section 2101 shall be credited with the amounts determined in accordance with sections 2011 to 2013, inclusive (relating to State death taxes, gift tax, and tax on prior transfers), subject to the special limitation provided in subsection (b).”

   Enacted provision · exact public law section
   (A) Subsection (a) of section 2102 is amended to read 26 USC 2102. as follows: “(a) In General.— The tax imposed by section 2101 shall be credited with the amounts determined in accordance with sections 2012 and 2013 (relating to gift tax and tax on prior transfers).”.

   Effective date note
   Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title.

10. 2001

    Pub. L. 107–16 § 532(c)(7)(B) · 115 Stat. 38

    1. Redesignated · 26 U.S.C. § 2102(b)

       Pub. L. 107–16, § 532(c)(7)(B), redesignated subsec. (c) as (b)

    2. Struck · 26 U.S.C. § 2102(b)

       Pub. L. 107–16, § 532(c)(7)(B), struck out heading and text of former subsec. (b). Text read as follows: “The maximum credit allowed under section 2011 against the tax imposed by section 2101 for State death taxes paid shall be an amount which bears the same ratio to the credit computed as provided in section 2011(b) as the value of the property, as determined for purposes of this chapter, upon which State death taxes were paid and which is included in the gross estate under section 2103 bears to the value of the total gross estate under section 2103. For purposes of this subsection, the term ‘State death taxes’ means the taxes described in section 2011(a).”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 107–16, § 532(c)(7)(B), redesignated subsec. (c) as (b) and struck out heading and text of former subsec. (b). Text read as follows: “The maximum credit allowed under section 2011 against the tax imposed by section 2101 for State death taxes paid shall be an amount which bears the same ratio to the credit computed as provided in section 2011(b) as the value of the property, as determined for purposes of this chapter, upon which State death taxes were paid and which is included in the gross estate under section 2103 bears to the value of the total gross estate under section 2103. For purposes of this subsection, the term ‘State death taxes’ means the taxes described in section 2011(a).”

    Enacted provision · exact public law section
    (B) Section 2102 is amended by striking subsection (b) and by redesignating subsection (c) as subsection (b).

    Effective date note
    Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title.

11. 2001

    Pub. L. 107–16 § 532(c)(7)(C) · 115 Stat. 38

    Substituted · 26 U.S.C. § 2102(b)(5)

    Pub. L. 107–16, § 532(c)(7)(C), substituted “2012 and 2013” for “2011 to 2013, inclusive,”

    Source evidence

    Code amendment note
    Subsec. (b)(5). Pub. L. 107–16, § 532(c)(7)(C), substituted “2012 and 2013” for “2011 to 2013, inclusive,”.

    Enacted provision · exact public law section
    (C) Section 2102(b)(5) (as redesignated by subparagraph (B)) and section 2107(c)(3) are each amended by striking “2011 to 2013, inclusive,” and inserting “2012 and 2013”.

    Effective date note
    Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title.

12. 2001

    Pub. L. 107–16 § 532(c)(7)(B) · 115 Stat. 38

    Redesignated · 26 U.S.C. § 2102(c)

    Pub. L. 107–16, § 532(c)(7)(B), redesignated subsec. (c) as (b)

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 107–16, § 532(c)(7)(B), redesignated subsec. (c) as (b).

    Enacted provision · exact public law section
    (B) Section 2102 is amended by striking subsection (b) and by redesignating subsection (c) as subsection (b).

    Effective date note
    Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title.

16 of 17 references resolved to an enrolled provision · 1 partial