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

—

Status

Referred to House Committee on Ways and Means.

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.

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Documents

1 official file

Introduced in House
summary · EN · 28 May 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/3709
Open data entity: https://api.congress.gov/v3/bill/97/hr/3709