# 26 U.S.C. § 2201: Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 2201(a)(1). ## § 2201(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). ## § 2201(b) Qualified decedent For purposes of this section, the term “qualified decedent” means— **§ 2201(b)(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— **§ 2201(b)(1)(A)** was killed in action while serving in a combat zone, as determined under section 112(c), or **§ 2201(b)(1)(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, **§ 2201(b)(2)** any specified terrorist victim (as defined in section 692(d)(4)), and **§ 2201(b)(3)** any astronaut whose death occurs in the line of duty. ## § 2201(c) Rate schedule 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. ## § 2201(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. ## Final rules - [84 FR 9231](https://www.federalregister.gov/documents/2019/03/14/2019-03474/eliminating-unnecessary-tax-regulations) (2019): Eliminating Unnecessary Tax Regulations ## Connections Cites: § 112 Certain combat zone compensation of members of the Armed Forces; § 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death; § 2001 Imposition and rate of tax; § 2010 Unified credit against estate tax Cited by: none Derived from: 1939 § 939 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 401 - 1975-01-02: [Pub. L. 93-597](/26/act/93-597.md), 88 Stat. 1953 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1805 - 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 75 - 2002-01-23: [Pub. L. 107-134](/26/act/107-134.md), 115 Stat. 2430 - 2003-11-11: [Pub. L. 108-121](/26/act/108-121.md), 117 Stat. 1342