United States · Bill · HR
H.R. 1212 (104th)
National Family Enterprise Preservation Act of 1995
Introduced
10 March 1995
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
21 August 2025
Summary
National Family Enterprise Preservation Act of 1995 - Amends the Internal Revenue Code to increase the estate tax credit and the gift tax credit by amounts equal to the value of any family enterprise property, with limitations. Increases the gift tax exclusion by the value of gifts of family enterprise property, with limitations. Establishes a formula for determining the value of family enterprise property. Increases the limitation on the aggregate reduction in fair market value of certain farm property and other real property.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 10 March 1995
Introduced in House (PDF)
Introduced in House · EN · 10 March 1995
Introduced in House
summary · EN · 10 March 1995
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/104th-congress/house-bill/1212
- Open data entity: https://api.congress.gov/v3/bill/104/hr/1212