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S 849 101th Congress Senate Taxation Estate tax Trusts and trustees Valuation

A bill to repeal section 2036(c) of the Internal Revenue Code of 1986, relating to valuation freezes.

Introduced: April 19, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 17, 1989
Committee on Finance. Hearings held.
Apr 19, 1989
Read twice and referred to the Committee on Finance.
Apr 19, 1989
Introduced in Senate
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 Plain-English summary Congressional Research Service

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.

What's happening now May 17, 1989

Committee on Finance. Hearings held.

 Related & companion bills 1
  • S 1688 Identical bill A bill to repeal section 2036(c) of the Internal Revenue Code of 1986, relating to valuation freezes.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
McConnell, Mitch
Kentucky · Sep 25, 1989
 R
Grassley, Chuck
Iowa · Sep 15, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). S. 849: A bill to repeal section 2036(c) of the Internal Revenue Code of 1986, relating to valuation freezes.. 101st Congress. Open America. https://openamerica.io/bill/101-S-849/
MLA
"S. 849: A bill to repeal section 2036(c) of the Internal Revenue Code of 1986, relating to valuation freezes.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-S-849/.
Bluebook (legal)
S. 849, 101st Cong. (2026), https://openamerica.io/bill/101-S-849/.
Markdown link
[S. 849: A bill to repeal section 2036(c) of the Internal Revenue Code of 1986, relating to valuation freezes.](https://openamerica.io/bill/101-S-849/)
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