United States · Bill · HR
H.R. 4521 (105th)
Family Business and Family Farm Preservation Act of 1998
Introduced
7 August 1998
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
21 August 2025
Summary
Family Business and Family Farm Preservation Act of 1998 - Amends the Internal Revenue Code to provide that the $675,000 limitation on the estate tax deduction shall not apply to interests in a business owned by a single family. Establishes a reinvestment requirement on estates to which such limitation did not apply.
This text is taken from the official record. PoliticalRepo does not editorialize.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 7 August 1998
Introduced in House (PDF)
Introduced in House · EN · 7 August 1998
Introduced in House
summary · EN · 7 August 1998
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/4521
- Open data entity: https://api.congress.gov/v3/bill/105/hr/4521