WASHINGTON — As part of the compromise reached between President Obama and Republican leaders in Congress that would extend the Bush-era tax cuts for another two years, the estate tax would return in 2011 at a 35% rate and a $5 million exemption. Separately, the Food and Drug Administration Food Safety Modernization Act was reintroduced as part of a budget bill in the House after it had been hung up on a procedural technicality. It passed the House 212-206 and was expected to pass the ...

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