To establish for certain employees of international organizations an estate tax credit equivalent to the limited marital deduction.

Summary

Amends the Internal Revenue Code to apply, with limitations, an estate tax credit equivalent to the limited marital deduction to a decedent in a case in which, as of the date of the decedent's death: (1) both the decedent and the surviving spouse were noncitizens of, and not lawful permanent residents of, the United States; and (2) either the decedent or his or her surviving spouse was a qualified international organization employee. Defines a qualified international organization employee as a full-time employee of an international organization whose principal place of employment with such organization is in the United States.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 13 February 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 13 February 1997

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• Introduced in House

  summary · EN · 13 February 1997

  Open at official source

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