HR 1099
104th Congress
House
Taxation
Estate tax
Families
Inheritance tax
Parents
To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.
Introduced: March 1, 1995
See on congress.gov
Everywhere this bill has been
5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 12, 1995
Committee Hearings Held.
Jul 11, 1995
Committee Hearings Held.
Mar 1, 1995
Referred to the House Committee on Ways and Means.
Mar 1, 1995
Sponsor introductory remarks on measure. (CR E470-471)
Mar 1, 1995
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to provide a special rule for persons with a deceased parent for purposes of the generation-skipping transfer tax. Makes such rule inapplicable to an individual who is not a lineal descendant if there is a living lineal descendant.
What's happening now
Committee Hearings Held.
Committees of jurisdiction
1