United States · Bill · S
S. 849 (101st)
A bill to repeal section 2036(c) of the Internal Revenue Code of 1986, relating to valuation freezes.
Introduced
19 April 1989
Last action
17 May 1989 · Committee
Status
Committee on Finance. Hearings held.
Sponsors
Sen. Daschle, Thomas A. [D-SD], Sen. Heflin, Howell [D-AL], Sen. Boren, David L. [D-OK], Rep. Symms, Steven D. [R-ID-1], Sen. Roth Jr., William V. [R-DE], Sen. Burdick, Quentin N. [D-ND], Rep. Kasten, Robert W., Jr. [R-WI-9], Sen. McClure, James A. [R-ID], Sen. Lugar, Richard G. [R-IN], Sen. Helms, Jesse [R-NC], Sen. Ford, Wendell H. [D-KY], Sen. Johnston, J. Bennett [D-LA], Rep. Lott, Trent [R-MS-5], Sen. Reid, Harry [D-NV], Rep. Breaux, John B. [D-LA-7], Chuck Grassley, Sen. Pryor, David H. [D-AR], Mitch McConnell, Sen. Simpson, Alan K. [R-WY], Sen. Shelby, Richard C. [D-AL], Sen. Dixon, Alan J. [D-IL], Rep. Baucus, Max [D-MT-1], Rep. Cochran, Thad [R-MS-4], Sen. Burns, Conrad R. [R-MT], Sen. Levin, Carl [D-MI], Sen. Sanford, Terry [D-NC], Sen. Humphrey, Gordon J. [R-NH], Rep. Akaka, Daniel K. [D-HI-2]
Subjects
Taxation
Source updated
3 January 2025
Summary
Repeals estate tax provisions of the Revenue Act of 1987 and the Technical and Miscellaneous Revenue Act of 1988 with respect to the inclusion in the gross estate of the value of certain types of transfers with a retained life estate.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
19 April 1989
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
19 April 1989
Introduced
Introduced in Senate
Source: IntroReferral
17 May 1989
Committee
Committee on Finance. Hearings held.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · undated · Official file
Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 19 April 1989
Sponsors
- Sen. Daschle, Thomas A. [D-SD] · D · Sponsor
- Sen. Heflin, Howell [D-AL] · D · Sponsor
- Sen. Boren, David L. [D-OK] · D · Sponsor
- Rep. Symms, Steven D. [R-ID-1] · R · Sponsor
- Sen. Roth Jr., William V. [R-DE] · R · Cosponsor
- Sen. Burdick, Quentin N. [D-ND] · D · Cosponsor
- Rep. Kasten, Robert W., Jr. [R-WI-9] · R · Cosponsor
- Sen. McClure, James A. [R-ID] · R · Cosponsor
- Sen. Lugar, Richard G. [R-IN] · R · Cosponsor
- Sen. Helms, Jesse [R-NC] · R · Cosponsor
- Sen. Ford, Wendell H. [D-KY] · D · Cosponsor
- Sen. Johnston, J. Bennett [D-LA] · D · Cosponsor
- Rep. Lott, Trent [R-MS-5] · R · Cosponsor
- Sen. Reid, Harry [D-NV] · D · Cosponsor
- Rep. Breaux, John B. [D-LA-7] · D · Cosponsor
- Chuck Grassley · R · Cosponsor
- Sen. Pryor, David H. [D-AR] · D · Cosponsor
- Mitch McConnell · R · Cosponsor
- Sen. Simpson, Alan K. [R-WY] · R · Cosponsor
- Sen. Shelby, Richard C. [D-AL] · D · Cosponsor
- Sen. Dixon, Alan J. [D-IL] · D · Cosponsor
- Rep. Baucus, Max [D-MT-1] · D · Cosponsor
- Rep. Cochran, Thad [R-MS-4] · R · Cosponsor
- Sen. Burns, Conrad R. [R-MT] · R · Cosponsor
- Sen. Levin, Carl [D-MI] · D · Cosponsor
- Sen. Sanford, Terry [D-NC] · D · Cosponsor
- Sen. Humphrey, Gordon J. [R-NH] · R · Cosponsor
- Rep. Akaka, Daniel K. [D-HI-2] · D · Cosponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/849
- Open data entity: https://api.congress.gov/v3/bill/101/s/849
- us · 101-s-849 · source updated 3 January 2025