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S 2445 103th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.

Introduced: September 21, 1994 See on congress.gov
Taxation Estate taxFamiliesInheritance tax
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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
Sep 21, 1994
Read twice and referred to the Committee on Finance.
Sep 21, 1994
Sponsor introductory remarks on measure. (CR S13095)
Sep 21, 1994
Introduced in Senate
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 Latest action September 21, 1994

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide a special rule for persons with a deceased parent for purposes of the generation-skipping transfer tax.

 Related & companion bills 1
  • HR 4326 Identical bill To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Sep 21, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2445: A bill to amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.. 103rd Congress. Open America. https://openamerica.io/bill/103-S-2445/
MLA
"S. 2445: A bill to amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-S-2445/.
Bluebook (legal)
S. 2445, 103rd Cong. (2026), https://openamerica.io/bill/103-S-2445/.
Markdown link
[S. 2445: A bill to amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.](https://openamerica.io/bill/103-S-2445/)
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