United States · Bill · HR
H.R. 1442 (107th)
To amend the Internal Revenue Code of 1986 to increase the unified credit against estate and gift taxes to the equivalent of a $5,000,000 exclusion and to provide an inflation adjustment of such amount.
Introduced
4 April 2001
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to increase the unified credit against the estate and gift taxes to $5 million and to provide for an annual cost-of-living adjustment to such amount.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 4 April 2001
Introduced in House (PDF)
Introduced in House · EN · 4 April 2001
Introduced in House
summary · EN · 4 April 2001
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/house-bill/1442
- Open data entity: https://api.congress.gov/v3/bill/107/hr/1442