To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.

openUnited States· United States Congress· EN

Introduced

1 March 1995

Last action

12 July 1995 · Committee

Status

Committee Hearings Held.

Sponsors

Rep. Houghton, Amo [R-NY-31], Rep. Brewster, Bill K. [D-OK-3], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Smith, Lamar [R-TX-21], Rep. Funderburk, David [R-NC-2], Rep. McDermott, Jim [D-WA-7], Rep. Matsui, Robert T. [D-CA-5], Rep. Crane, Philip M. [R-IL-8], Rep. Saxton, Jim [R-NJ-3], Sen. Crapo, Mike [R-ID], Rep. Payne, Lewis F., Jr. [D-VA-5], Rep. McCrery, Jim [R-LA-4], Rep. Herger, Wally [R-CA-2], Rep. Lewis, John [D-GA-5], Sen. Ensign, John [R-NV], Rep. Woolsey, Lynn C. [D-CA-6], Rep. Neal, Richard E. [D-MA-1], Rep. Camp, Dave [R-MI-4], Rep. English, Phil [R-PA-3], Rep. Gephardt, Richard A. [D-MO-3], Sen. Cardin, Benjamin L. [D-MD], Rep. Hancock, Mel [R-MO-7], Rep. Thomas, William M. [R-CA-21], Rep. Coyne, William J. [D-PA-14], Rep. Kleczka, Gerald D. [D-WI-4], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Dunn, Jennifer [R-WA-8], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Levin, Sander M. [D-MI-12]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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Summary

Amends the Internal Revenue Code to provide a special rule for persons with a deceased parent for purposes of the generation-skipping transfer tax. Makes such rule inapplicable to an individual who is not a lineal descendant if there is a living lineal descendant.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1 March 1995
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
1 March 1995
Introduced
Sponsor introductory remarks on measure. (CR E470-471)
Source: IntroReferral
1 March 1995
Introduced
Introduced in House
Source: IntroReferral
1 March 1995
Introduced
Introduced in House
Source: IntroReferral
11 July 1995
Committee
Committee Hearings Held.
Source: Committee
12 July 1995
Committee
Committee Hearings Held.
Source: Committee

Votes

No vote records are attached yet.

Versions

Introduced in House · 1 March 1995 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 1 March 1995
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Introduced in House (PDF)
Introduced in House · EN · 1 March 1995
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Introduced in House
summary · EN · 1 March 1995
Open at official source
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Related records

related to ← A bill to limit the applicability of the generation-skipping transfer tax.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/104th-congress/house-bill/1099
Open data entity: https://api.congress.gov/v3/bill/104/hr/1099
us · 104-hr-1099 · source updated 7 February 2024