To amend the Internal Revenue Code of 1986 to repeal the death tax for family farms and small businesses.

Summary

Amends the Internal Revenue Code to exclude from the gross estate of an individual the value of the "qualified small business or family farm interest" (as defined by this Act) otherwise includible in the estate. Sets forth rules regarding ownership and personal holding company limitations.

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

Timeline

1. 10 June 1997

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 10 June 1997

   Introduced

   Introduced in House

   Source: IntroReferral

3. 10 June 1997

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 10 June 1997 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 10 June 1997

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 10 June 1997

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 10 June 1997

  Open at official source

Sponsors

• Rep. Cox, Christopher [R-CA-40] · R · Sponsor
• Rep. Campbell, Tom [R-CA-12] · R · Sponsor
• Rep. Paul, Ron [R-TX-22] · R · Cosponsor
• · hswm00 · Standing

Related records

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