Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act

referredUnited States· United States Congress· EN

Introduced

7 January 2003

Last action

7 January 2003 · Introduced

Status

Referred to the Committee on Finance.

Summary

Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act - Amends estate tax provisions of the Internal Revenue Code to repeal section 2057 (Family-Owned Business Interests). Allows for purposes of such tax, in the case of an electing estate of a decedent with specified carryover business interests, the taxable estate value to be determined by deducting from the value of the gross estate the adjusted value of such carryover business interests of the decedent. Provides for the treatment of carryover business interests and spousal property.

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

Timeline

7 January 2003
Introduced
Referred to the Committee on Finance.
Source: IntroReferral
7 January 2003
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 7 January 2003 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 7 January 2003
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Introduced in Senate (PDF)
Introduced in Senate · EN · 7 January 2003
View Download Open at official source
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Introduced in Senate
summary · EN · 7 January 2003
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to → Estate Tax Repeal for Family-Owned Farms and Businesses Act of 2003

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/108th-congress/senate-bill/34
Open data entity: https://api.congress.gov/v3/bill/108/s/34
us · 108-s-34 · source updated 18 August 2025