Death Tax and Legal Fee Relief Act of 1997

openUnited States· United States Congress· EN

Introduced

20 May 1997

Last action

5 August 1997 · Committee

Status

See H.R.2014.

Summary

Death Tax and Legal Fee Relief Act of 1997 - Amends the Internal Revenue Code to increase the unified credit against estate and gift taxes and provide for an additional increase based upon the unused credit of a predeceased spouse. Provides for a five-year deferral of interest on estate tax installment payments relating to a small business (closely held business with not more than $20 million in assets).

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

Timeline

20 May 1997
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
20 May 1997
Introduced
Introduced in House
Source: IntroReferral
20 May 1997
Introduced
Introduced in House
Source: IntroReferral
5 August 1997
Committee
See H.R.2014.
Source: Committee

Votes

No vote records are attached yet.

Versions

Introduced in House · 20 May 1997 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 20 May 1997
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Introduced in House (PDF)
Introduced in House · EN · 20 May 1997
View Download Open at official source
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Introduced in House
summary · EN · 20 May 1997
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to ← Taxpayer Relief Act of 1997

Sources

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

Official source: https://www.congress.gov/bill/105th-congress/house-bill/1674
Open data entity: https://api.congress.gov/v3/bill/105/hr/1674
us · 105-hr-1674 · source updated 21 August 2025