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

• (a) 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) 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 $150,000 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. 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.