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United States · Bill · S

S. 657 (104th)

Persons With Disabilities Trusts Tax Rate Restoration Act

referredUnited States· United States Congress· EN

Introduced

31 March 1995

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Persons With Disabilities Trusts Tax Rate Restoration Act - Amends the Internal Revenue Code to repeal the 1993 increase in the rate of income tax as applied to trusts established for: (1) individuals who are disabled; (2) support and maintenance of individuals under age 21 whose parents are deceased; and (3) higher education expenses of the grantor's children or grandchildren.

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Documents

3 official files

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Sources

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