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United States · Bill · HR

H.R. 1097 (97th)

Estate and Gift Tax Act of 1981

openUnited States· United States Congress· EN

Introduced

22 January 1981

Last action

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Status

See H.R.4242.

Sponsors

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Subjects

Discovery layer

Source updated

29 August 2025

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Summary

Estate and Gift Tax Act of 1981 - Amends the Internal Revenue Code to increase the unified credit against estate and gift taxes from $47,000 to $155,800. Increases the amount of the annual gift tax exclusion from $3,000 to $6,000.

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Documents

1 official file

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