United States · Bill · S
S. 2394 (94th)
A bill to amend the Internal Revenue Code of 1954 to increase the amount of the estate tax exemption, to provide that certain farm land included in the gross estate be valued according to its use as farm land.
Introduced
23 September 1975
Last action
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Status
Referred to Senate Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
1 August 2024
Summary
Increases the amount of the estate tax exemption under the Internal Revenue Code from $60,000 to $150,000. Provides that farmland included in the gross estate be valued according to its use as farmland.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 23 September 1975
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/94th-congress/senate-bill/2394
- Open data entity: https://api.congress.gov/v3/bill/94/s/2394