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
Glass tax journal "The Lancet" described the glass tax as an "absurd impost on light": Glass tax The glass tax was introduced in Great Britain in 1746, during the reign of King George II. Glass was at that time sold by weight, and manufacturers responded by producing smaller, more highly decorated objects, often with hollow stems, known today as "Excise glasses". In 1780, the government granted Ireland free trade in glass without taxation, resulting in the establishment of glassworks in Cork and Waterford. In 1825, the tax in Ireland was restored, and gradually the industry declined, until the glass tax was abolished