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HR 60 101th Congress House Taxation Estate tax Trusts and trustees Valuation

To repeal the estate tax inclusion related to valuation freezes.

Introduced: January 3, 1989 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 3, 1989
Introduced in House
Jan 3, 1989
Referred to the House Committee on Ways and Means.
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 Plain-English summary Congressional Research Service

Repeals estate tax provisions of the Internal Revenue Code with respect to inclusion in the gross estate of the value of certain types of transfers with a retained life estate.

Applies the repeal retroactively in connection with property transferred after December 17, 1987.

What's happening now January 3, 1989

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • S 659 Identical bill A bill to repeal the estate tax inclusion related to valuation freezes.
  • S 838 Identical bill A bill to repeal the estate tax inclusion related to valuation freezes.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 3 Republican 2
D
Pallone, Frank
New Jersey · Jun 19, 1990
 R
Smith, Christopher H.
New Jersey · Mar 29, 1990
 D
Kaptur, Marcy
Ohio · Mar 6, 1990
 D
Wyden, Ron
Oregon · Jan 23, 1990
 R
Rogers, Harold
Kentucky · Sep 12, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 60: To repeal the estate tax inclusion related to valuation freezes.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-60/
MLA
"H.R. 60: To repeal the estate tax inclusion related to valuation freezes.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-60/.
Bluebook (legal)
H.R. 60, 101st Cong. (2026), https://openamerica.io/bill/101-HR-60/.
Markdown link
[H.R. 60: To repeal the estate tax inclusion related to valuation freezes.](https://openamerica.io/bill/101-HR-60/)
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