To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $2,500,000 and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax rate.

referredUnited States· United States Congress· EN

Introduced

13 April 2000

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to: (1) reduce the estate and gift tax rates; and (2) increase the estate and gift tax exclusion to $2.5 million.

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3 official files

Introduced in House (text)

Introduced in House (text)
Introduced in House · EN · 13 April 2000
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Introduced in House (PDF)
Introduced in House · EN · 13 April 2000
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Introduced in House
summary · EN · 13 April 2000
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