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SRES 64 103th Congress Senate Taxation Capital gains tax Economic growth Estate tax Income tax Saving and investment Tax exemption Tax rates

A resolution expressing the sense of the Senate that increasing the effective rate of taxation by lowering the estate tax exemption would devastate homeowners, farmers, and small business owners,…

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A resolution expressing the sense of the Senate that increasing the effective rate of taxation by lowering the estate tax exemption would devastate homeowners, farmers, and small business owners, further hindering the creation of jobs and economic growth.

Introduced: February 4, 1993 See on congress.gov
This resolution expired with the 103rd Congress
It was not agreed to before the 103rd Congress (1993–1994) adjourned, so it is no longer active.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 3 steps
Introduced
In committee
Reported out
Agreed to (Senate)
Feb 4, 1993
Referred to the Committee on Finance.
Feb 4, 1993
Sponsor introductory remarks on measure. (CR S1495-1497)
Feb 4, 1993
Introduced in Senate
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 Plain-English summary Congressional Research Service

Declares that the Congress opposes any attempt to lower the estate tax exemption or raise the effective rate of taxes on estates, or impose additional taxes on estates such as a capital gains tax at death, because such measures contradict the fundamental goal of the United States Government of encuraging long-term private saving through which productive investment that promotes economic growth can be realized.

What's happening now February 4, 1993

Referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. Res. 64: A resolution expressing the sense of the Senate that increasing the effective rate of taxation by lowering the estate tax exemption would devastate homeowners, farmers, and small business owners, further hindering the creation of jobs and economic growth.. 103rd Congress. Open America. https://openamerica.io/bill/103-SRES-64/
MLA
"S. Res. 64: A resolution expressing the sense of the Senate that increasing the effective rate of taxation by lowering the estate tax exemption would devastate homeowners, farmers, and small business owners, further hindering the creation of jobs and economic growth.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-SRES-64/.
Bluebook (legal)
S. Res. 64, 103rd Cong. (2026), https://openamerica.io/bill/103-SRES-64/.
Markdown link
[S. Res. 64: A resolution expressing the sense of the Senate that increasing the effective rate of taxation by lowering the estate tax exemption would devastate homeowners, farmers, and small business owners, further hindering the creation of jobs and economic growth.](https://openamerica.io/bill/103-SRES-64/)
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