Title 26 — Internal Revenue CodeRelease 119-73
§2201 Combat Zone-related Deaths of Members of the Armed Forces, Deaths of Astronauts, and Deaths of Victims of Certain Terrorist Attacks
Title 26 › Subtitle Subtitle B— Estate and Gift Taxes › Chapter 11— ESTATE TAX › Subchapter C— Miscellaneous › § 2201
Summary
The estates of certain people who die in service to the country get a much lower estate tax rate schedule. This applies to members of the Armed Forces killed in action in a combat zone or who die from wounds, disease, or injury suffered while serving there in the line of duty. It also covers victims of certain terrorist attacks and astronauts who die in the line of duty. The executor can choose not to use this special treatment. The reduced rates start at 1 percent on amounts over $100,000 and top out at 20 percent on amounts over $10,100,000 — far below the regular estate tax rates. The special schedule is not used when figuring the estate's unified credit under section 2010.
Full Legal Text
Title 26, §2201
Internal Revenue Code — Source: USLM XML via OLRC
(a)Unless the executor elects not to have this section apply, in applying section 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)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,
(2)any specified terrorist victim (as defined in section 692(d)(4)), and
(3)any astronaut whose death occurs in the line of duty.
(c)If the amount with respect to which the tentative tax to be computed is:The tentative tax is: Not over $150,0001 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. 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)In the case of an estate to which this section applies, subsection (a) shall not apply in determining the credit under section 2010.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2003—Pub. L. 108–121, § 110(c)(2)(A), inserted “, deaths of astronauts,” after “Forces” in section catchline. Subsec. (b)(3). Pub. L. 108–121, § 110(c)(1), added par. (3). 2002—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. 2001—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. 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. 1975—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.
Statutory Notes and Related Subsidiaries
Effective Date
of 2003 Amendment 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.”
Effective Date
of 2002 AmendmentAmendment by Pub. L. 107–134 applicable to estates of decedents dying on or after Sept. 11, 2001, and, in the case of individuals dying as a result of the Apr. 19, 1995, terrorist attack, dying on or after Apr. 19, 1995, with provisions relating to waiver of limitations, see section 103(d) of Pub. L. 107–134, set out as a note under section 2053 of this title.
Effective Date
of 2001 AmendmentAmendment 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.
Effective Date
of 1976 Amendment Pub. L. 94–455, title XIX, § 1902(a)(7)(B), Oct. 4, 1976, 90 Stat. 1805, provided that: “The amendment made by subsection (A) [amending section 6(b)(1) of Pub. L. 93–597] is effective July 1, 1973.”
Effective Date
of 1975 Amendment Pub. L. 93–597, § 6(c), Jan. 2, 1975, 88 Stat. 1953, provided that: “The
Amendments
made by this section [amending this section and section 1034 of this title] shall take effect on July 1, 1973.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 2201
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73