§ 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks

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. 401 · 68A Stat. 401

   Enacted · 26 U.S.C. § 2201

   Aug. 16, 1954, ch. 736, 68A Stat. 401

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 401

2. 1975

   Pub. L. 93–597 § 6(b)(1) · 88 Stat. 1950

   1. Amended · 26 U.S.C. § 2201

      Pub. L. 93–597, as amended by Pub. L. 94–455, § 1902(a)(7)(A)

   2. Struck · 26 U.S.C. § 2201

      Pub. L. 93–597, as struck out “during an induction period (as defined in section 112(c)(5))” after “resident of the United States dying”

   3. Substituted · 26 U.S.C. § 2201

      Pub. L. 93–597, as substituted “Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.” for “Members of the Armed Forces dying during an induction period” in section catchline

   Source evidence

   Code amendment note
   Pub. L. 93–597, as amended by Pub. L. 94–455, § 1902(a)(7)(A), struck out “during an induction period (as defined in section 112(c)(5))” after “resident of the United States dying”, and substituted “Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.” for “Members of the Armed Forces dying during an induction period” in section catchline.

   Enacted provision · exact public law section
   (1) Section 2210 (relating to members of the Armed Forces 26 USC 2201. dying during induction period) is amended by striking out “during an induction period (as defined in section 112(c)(5)),”.

3. 2001

   Pub. L. 107–16 § 532(c)(9)(B) · 115 Stat. 38

   Repealed · 26 U.S.C. § 2201

   Pub. L. 107–16, § 532(c)(9)(B), which added concluding provisions which read as follows: “For purposes of this section, the additional estate tax is the difference between the tax imposed by section 2001 or 2101 and the amount equal to 125 percent of the maximum credit provided by section 2011(b), as in effect before its repeal by the Economic Growth and Tax Relief Reconciliation Act of 2001.”, was repealed by Pub. L. 107–134, § 103(b)(3). See Effective Date of 2002 Amendment note below

   Source evidence

   Code amendment note
   Pub. L. 107–16, § 532(c)(9)(B), which added concluding provisions which read as follows: “For purposes of this section, the additional estate tax is the difference between the tax imposed by section 2001 or 2101 and the amount equal to 125 percent of the maximum credit provided by section 2011(b), as in effect before its repeal by the Economic Growth and Tax Relief Reconciliation Act of 2001.”, was repealed by Pub. L. 107–134, § 103(b)(3). See Effective Date of 2002 Amendment note below.

   Enacted provision · exact public law section
   (B) by adding at the end the following new flush sentence: “For purposes of this section, the additional estate tax is the difference between the tax imposed by section 2001 or 2101 and the amount equal to 125 percent of the maximum credit provided by section 2011(b), as in effect before its repeal by the Economic Growth and Tax Relief Reconciliation Act of 2001.”.

4. 2001

   Pub. L. 107–16 § 532(c)(9)(A) · 115 Stat. 38

   Repealed · 26 U.S.C. § 2201

   Pub. L. 107–16, § 532(c)(9)(A), which struck out “as defined in section 2011(d)” after “The additional estate tax” in introductory provisions, was repealed by Pub. L. 107–134, § 103(b)(3). See Effective Date of 2002 Amendment note below

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 107–16, § 532(c)(9)(A), which struck out “as defined in section 2011(d)” after “The additional estate tax” in introductory provisions, was repealed by Pub. L. 107–134, § 103(b)(3). See Effective Date of 2002 Amendment note below.

   Enacted provision · exact public law section
   (A) by striking “as defined in section 2011(d)”, and

5. 2002

   Victims of Terrorism Tax Relief Act of 2001

   Pub. L. 107–134 title I § 103(a) · 115 Stat. 2427

   1. Amended · 26 U.S.C. § 2201

      Pub. L. 107–134 amended section catchline and text of section generally

   2. Substituted · 26 U.S.C. § 2201

      Pub. L. 107–134 substituting present provisions for provisions which had stated that the additional estate tax as defined in former section 2011(d) should not apply to the transfer of the taxable estate of a citizen or resident of the United States dying while in active service as a member of the Armed Forces of the United States, if such decedent was killed in action while serving in a combat zone, as determined under section 112(c), or died as a result of wounds, disease, or injury suffered, while serving in a combat zone (as determined under section 112(c)), and while in line of duty, by reason of a hazard to which he was subjected as an incident of such service

   Source evidence

   Code amendment note
   Pub. L. 107–134 amended section catchline and text of section generally, substituting present provisions for provisions which had stated that the additional estate tax as defined in former section 2011(d) should not apply to the transfer of the taxable estate of a citizen or resident of the United States dying while in active service as a member of the Armed Forces of the United States, if such decedent was killed in action while serving in a combat zone, as determined under section 112(c), or died as a result of wounds, disease, or injury suffered, while serving in a combat zone (as determined under section 112(c)), and while in line of duty, by reason of a hazard to which he was subjected as an incident of such service.

   Enacted provision · exact public law section
   (a) In General.— 26 USC 2201. Section 2201 is amended to read as follows: “SEC. 2201. COMBAT ZONE-RELATED DEATHS OF MEMBERS OF THE ARMED FORCES AND DEATHS OF VICTIMS OF CERTAIN TERRORIST ATTACKS. “(a) In General.— Unless the executor elects not to have this section apply, in applying sections 2001 and 2101 to the estate of a qualified decedent, the rate schedule set forth in subsection (c) shall be deemed to be the rate schedule set forth in section 2001(c). “(b) Qualified Decedent.— For purposes of this section, the term ‘qualified decedent’ means— “(1) any citizen or resident of the United States dying while in active service of the Armed Forces of the United States, if such decedent— “(A) was killed in action while serving in a combat zone, as determined under section 112(c), or “(B) died as a result of wounds, disease, or injury suffered while serving in a combat zone (as determined under section 112(c)), and while in the line of duty, by reason of a hazard to which such decedent was subjected as an incident of such service, and “(2) any specified terrorist victim (as defined in section 692(d)(4)). “(c) Rate Schedule.— “If the amount with respect to which the tentative tax to be computed is: The tentative tax is: Not over $150,000 ....................... 1 percent of the amount by which such amount exceeds $100,000. Over $150,000 but not over $200,000 $500 plus 2 percent of the excess over $150,000. Over $200,000 but not over $300,000 $1,500 plus 3 percent of the excess over $200,000. Over $300,000 but not over $500,000 $4,500 plus 4 percent of the excess over $300,000. Over $500,000 but not over $700,000 $12,500 plus 5 percent of the excess over $500,000. Over $700,000 but not over $900,000 $22,500 plus 6 percent of the excess over $700,000. Over $900,000 but not over $1,100,000. $34,500 plus 7 percent of the excess over $900,000. Over $1,100,000 but not over $1,600,000. $48,500 plus 8 percent of the excess over $1,100,000. Over $1,600,000 but not over $2,100,000. $88,500 plus 9 percent of the excess over $1,600,000. Over $2,100,000 but not over $2,600,000. $133,500 plus 10 percent of the excess over $2,100,000. Over $2,600,000 but not over $3,100,000. $183,500 plus 11 percent of the excess over $2,600,000. Over $3,100,000 but not over $3,600,000. $238,500 plus 12 percent of the excess over $3,100,000. Over $3,600,000 but not over $4,100,000. $298,500 plus 13 percent of the excess over $3,600,000. Over $4,100,000 but not over $5,100,000. $363,500 plus 14 percent of the excess over $4,100,000. Over $5,100,000 but not over $6,100,000. $503,500 plus 15 percent of the excess over $5,100,000. Over $6,100,000 but not over $7,100,000. $653,500 plus 16 percent of the excess over $6,100,000. Over $7,100,000 but not over $8,100,000. $813,500 plus 17 percent of the excess over $7,100,000. “If the amount with respect to which the tentative tax to be computed is: The tentative tax is: Over $8,100,000 but not over $9,100,000. $983,500 plus 18 percent of the excess over $8,100,000. Over $9,100,000 but not over $10,100,000. $1,163,500 plus 19 percent of the excess over $9,100,000. Over $10,100,000 ........................................................................... $1,353,500 plus 20 percent of the excess over $10,100,000. “(d) Determination of Unified Credit.— In the case of an estate to which this section applies, subsection (a) shall not apply in determining the credit under section 2010.”.

6. 2003

   Military Family Tax Relief Act of 2003

   Pub. L. 108–121 § 110(c)(2)(A) · 117 Stat. 1335

   Inserted · 26 U.S.C. § 2201

   Pub. L. 108–121, § 110(c)(2)(A), inserted “, deaths of astronauts,” after “Forces” in section catchline

   Source evidence

   Code amendment note
   Pub. L. 108–121, § 110(c)(2)(A), inserted “, deaths of astronauts,” after “Forces” in section catchline.

   Enacted provision · exact public law section
   (A) The heading of section 2201 is amended by inserting “, deaths of astronauts,” after “forces”.

   Effective date note
   Pub. L. 108–121, title I, § 110(c)(3), Nov. 11, 2003, 117 Stat. 1343, provided that: “The amendments made by this subsection [amending this section] shall apply to estates of decedents dying after December 31, 2002.”

7. 2003

   Military Family Tax Relief Act of 2003

   Pub. L. 108–121 § 110(c)(1) · 117 Stat. 1335

   Added · 26 U.S.C. § 2201(b)(3)

   Pub. L. 108–121, § 110(c)(1), added par. (3)

   Source evidence

   Code amendment note
   Subsec. (b)(3). Pub. L. 108–121, § 110(c)(1), added par. (3).

   Enacted provision · exact public law section
   (1) In general.— Section 2201(b) (defining qualified decedent) is amended by striking “and” at the end of paragraph (1)(B), by striking the period at the end of paragraph (2) and inserting “, and”, and by adding at the end the following new paragraph: “(3) any astronaut whose death occurs in the line of duty.” .

   Effective date note
   Pub. L. 108–121, title I, § 110(c)(3), Nov. 11, 2003, 117 Stat. 1343, provided that: “The amendments made by this subsection [amending this section] shall apply to estates of decedents dying after December 31, 2002.”

9 of 10 references resolved to an enrolled provision · 1 partial