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United States · Bill · HR

H.R. 3758 (97th)

Estate and Gift Tax Reduction Act of 1981

openUnited States· United States Congress· EN

Introduced

2 June 1981

Last action

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Status

See H.R.4242.

Sponsors

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Subjects

Discovery layer

Source updated

29 August 2025

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Summary

Estate and Gift Tax Reduction Act of 1981 - Amends the Internal Revenue Code to reduce the estate and gift tax rates. Increases the unified credit against the estate and gift taxes from $47,000 to $60,000 by specified annual increments through 1985. Increases from $175,000 to $600,000, by specified annual increments through 1985, the minimum gross estate requirement for filing of a return. Increases from $3,000 to $10,000 the annual gift tax exclusion.

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1 official file

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