A bill to amend the Internal Revenue Code of 1986 to modify the estate tax rules for noncitizen employees of international organizations.

Amends the Internal Revenue Code to restore the following estate tax provisions in effect prior to enactment of the Technical and Miscellaneous Revenue Act of 1988 with respect to noncitizen international organization employees: (1) the marital deduction for decedents who are resident (domiciled) in the United States regardless of the spouse's citizenship; (2) the rule that 50 percent of jointly held property is includable in the decedent's estate, regardless of the spouse's citizenship and the source of payment for the property; and (3) the estate tax rates applied to employees who are nonresident noncitizens.