Estate tax in the United States exemption level with a 2001 top rate. That is, had no further legislation been passed, the estate of a person who died in the year 2010 would have been entirely exempt from tax while that of a person who died in the year 2011 or later would have been taxed as heavily as in 2001. However, on December 17, 2010, Congress passed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Section 301 of the 2010 Act reinstated the federal estate tax. The new law set the exemption for U.S. citizens and residents at $5 million per
Excise tax in the United States impose a 40% "Cadillac tax" on expensive employer sponsored health insurance but that was postponed until 2018. Annual excise taxes totaling $3 billion were levied on importers and manufacturers of prescription drugs. An excise tax of 2.32% on medical devices and a 10% excise tax on indoor tanning services were applied as well. Excise taxes on tobacco raised $14.5 billion in fiscal year 2015. The tax equals about $1 per 20 pack of cigarettes. Excise taxes on alcoholic beverages raised $9.6 billion in fiscal year 2015. The U.S. Constitution, ratified in 1789, gave the federal government authority to tax, stating