United States · Bill · S
S. 1825 (96th)
Estate Tax Adjustment Act of 1979
Introduced
26 September 1979
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Estate Tax Adjustment Act of 1979 - Amends the Internal Revenue Code to increase the unified credits against the estate and gift taxes from $47,000 to $70,700, with increased phase-in amounts for 1979 and 1980. Increases from $175,000 to $250,000 the minimum gross estate necessary to impose on the executor of a United States citizen or resident the duty to make an estate tax return.
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Documents
1 official file
Introduced in Senate
summary · EN · 26 September 1979
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/96th-congress/senate-bill/1825
- Open data entity: https://api.congress.gov/v3/bill/96/s/1825