RATE SCHEDULE FOR TAX ON ESTATES OF NONRESIDENTS NOT CITIZENS.

SEC. 5032. RATE SCHEDULE FOR TAX ON ESTATES OF NONRESIDENTS NOT CITIZENS. (a) General Rule.— Subsection (b) of section 2101 of the 1986 Code (relating to computation of tax) is amended by striking out “a tentative tax computed in accordance with the rate schedule set forth in subsection (d)” each place it appears and inserting in lieu thereof “a tentative tax computed under section 2001(c)”. (b) Amount of Unified Credit.— (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”. (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.” (c) Technical Amendment.— Subsection (d) of section 2101 of the 1986 Code is hereby repealed. 102 STAT. 3670 (d) Effective Date.— The amendments made by this section shall apply to the estates of decedents dying after the date of the enactment of this Act.