United States · Bill · HR
H.R. 245 (105th)
Small Business-Family Farm and Investment Fairness Act of 1997
Introduced
7 January 1997
Last action
—
Status
Sponsor introductory remarks on measure. (CR H781-782)
Sponsors
—
Subjects
Discovery layer
Source updated
21 August 2025
Summary
Small Business-Family Farm and Investment Fairness Act of 1997 - Amends the Internal Revenue Code to: (1) phaseout the capital gains tax for individuals; (2) phasedown the capital gains rate for corporations; (3) increase the unified estate and gift tax credit; and (5) increase the maximum benefit under the special estate tax valuation rules for certain real and farm property.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 7 January 1997
Introduced in House (PDF)
Introduced in House · EN · 7 January 1997
Introduced in House
summary · EN · 7 January 1997
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/245
- Open data entity: https://api.congress.gov/v3/bill/105/hr/245