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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
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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 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
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 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. Makes such rule inapplicable to an individual who is not a lineal descendant if there is a living lineal descendant.

What's happening now July 12, 1995

Committee Hearings Held.

 Related & companion bills 1
  • S 1170 Identical bill A bill 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 2
All 2 Democratic 1 Republican 1
D
Neal, Richard E.
Massachusetts · Jun 16, 1995
 R
Crapo, Mike
Idaho · May 9, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1099: To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-1099/
MLA
"H.R. 1099: To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-1099/.
Bluebook (legal)
H.R. 1099, 104th Cong. (2026), https://openamerica.io/bill/104-HR-1099/.
Markdown link
[H.R. 1099: To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.](https://openamerica.io/bill/104-HR-1099/)
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