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United States · Bill · HR

H.R. 4548 (100th)

A bill to amend the Internal Revenue Code of 1986 to clarify the special estate tax valuation rules.

referredUnited States· United States Congress· EN

Introduced

9 May 1988

Last action

9 May 1988 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Sen. Dorgan, Byron L. [D-ND], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Smith, Virginia [R-NE-3], Rep. Penny, Timothy J. [D-MN-1], Rep. Jontz, Jim [D-IN-5], Rep. Dyson, Roy [D-MD-1], Rep. Vento, Bruce F. [D-MN-4], Rep. Sweeney, David McCann [R-TX-14], Rep. Lehman, Richard H. [D-CA-19], Sen. Johnson, Tim [D-SD], Rep. Evans, Lane [D-IL-17], Rep. Horton, Frank J. [R-NY-29], Rep. Martin, Lynn M. [R-IL-16], Rep. English, Glenn [D-OK-6], Del. Fauntroy, Walter E. [D-DC-At Large], Sen. Roberts, Pat [R-KS], Rep. Daub, Hal [R-NE-2], Rep. Eckart, Dennis E. [D-OH-11]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends estate tax provisions of the Internal Revenue Code to: (1) permit use valuation of farmland and other real property even if a person other than the decedent or family member was using the property for a qualified use on the date of the decedent's death; and (2) disallow the imposition of additional estate tax if any member of the qualified heir's family (currently it must be the heir) continues to use the property for a qualified use. Applies these provisions retroactively in connection with the estates of decedents dying after 1976.

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

Timeline

  1. 9 May 1988

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 9 May 1988

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 9 May 1988

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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