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HRES 139 101th Congress House Taxation Agricultural economics Capital gains tax Death and dying Economics and Public Finance Estate tax Family enterprises Family farms Farmers Small business Tax policy Tax rates

Expressing the sense of the House of Representatives that the future of America's family-owned farms and businesses would be jeopardized by any increase in estate taxes.

Introduced: April 26, 1989 See on congress.gov
This resolution expired with the 101st Congress
It was not agreed to before the 101st Congress (1989–1990) adjourned, so it is no longer active. 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
Agreed to (House)
Apr 26, 1989
Referred to the House Committee on Ways and Means.
Apr 26, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Expresses the sense of the House of Representatives that an increase in estate taxes or the imposition of a capital gains tax at death would, by virtue of negative effects on family farms and family businesses, do more damage to the U.S. economy than the increased revenue would justify.

What's happening now April 26, 1989

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H. Res. 139: Expressing the sense of the House of Representatives that the future of America's family-owned farms and businesses would be jeopardized by any increase in estate taxes.. 101st Congress. Open America. https://openamerica.io/bill/101-HRES-139/
MLA
"H. Res. 139: Expressing the sense of the House of Representatives that the future of America's family-owned farms and businesses would be jeopardized by any increase in estate taxes.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HRES-139/.
Bluebook (legal)
H. Res. 139, 101st Cong. (2026), https://openamerica.io/bill/101-HRES-139/.
Markdown link
[H. Res. 139: Expressing the sense of the House of Representatives that the future of America's family-owned farms and businesses would be jeopardized by any increase in estate taxes.](https://openamerica.io/bill/101-HRES-139/)
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