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United States · Bill · HR

H.R. 3709 (97th)

A bill to amend the Internal Revenue Code of 1954 to provide for a $250,000 estate tax deduction for property passing to a disabled individual who is a child of the decedent.

referredUnited States· United States Congress· EN

Introduced

28 May 1981

Last action

28 May 1981 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Edgar, Robert W. [D-PA-7], Rep. Rahall, Nick J., II [D-WV-3], Rep. Richmond, Frederick W. [D-NY-14], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Foglietta, Thomas M. [D-PA-1], Rep. Mitchell, Parren J. [D-MD-7], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Fenwick, Millicent H. [R-NJ-5], Rep. Scheuer, James H. [D-NY-8], Rep. Clay, William (Bill) [D-MO-1], Rep. Chisholm, Shirley [D-NY-12], Rep. Napier, John L. [R-SC-6], Rep. Sabo, Martin Olav [D-MN-5], Rep. Rodino, Peter W., Jr. [D-NJ-10], Rep. Seiberling, John F. [D-OH-14], Sen. Wyden, Ron [D-OR], Rep. Burgener, Clair W. [R-CA-43], Rep. Murphy, Austin J. [D-PA-20], Rep. Vento, Bruce F. [D-MN-4], Sen. Mikulski, Barbara A. [D-MD], Rep. Collins, Cardiss [D-IL-7], Rep. Lehman, William [D-FL-17], Rep. Bedell, Berkley W. [D-IA-6], Rep. Studds, Gerry E. [D-MA-10], Rep. Downey, Thomas J. [D-NY-2], Rep. Florio, James J. [D-NJ-1]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow an estate tax deduction for any interest in property which passes from a decedent with no surviving spouse to a disabled child of the decedent who is left parentless. Limits the amount of such deduction to $250,000.

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

Timeline

  1. 28 May 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 28 May 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 28 May 1981

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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