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HR 1212 104th Congress House Taxation Agriculture and Food Commerce Estate tax Families Family enterprises Family farms Farms Gift tax Real estate appraisal Tax credits Tax exclusion Tax rates

National Family Enterprise Preservation Act of 1995

Introduced: March 10, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 10, 1995
Referred to the House Committee on Ways and Means.
Mar 10, 1995
Sponsor introductory remarks on measure. (CR E578)
Mar 10, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

National Family Enterprise Preservation Act of 1995 - Amends the Internal Revenue Code to increase the estate tax credit and the gift tax credit by amounts equal to the value of any family enterprise property, with limitations.

Increases the gift tax exclusion by the value of gifts of family enterprise property, with limitations.

Establishes a formula for determining the value of family enterprise property.

Increases the limitation on the aggregate reduction in fair market value of certain farm property and other real property.

What's happening now March 10, 1995

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Wicker, Roger F.
Mississippi · Jul 24, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1212: National Family Enterprise Preservation Act of 1995. 104th Congress. Open America. https://openamerica.io/bill/104-HR-1212/
MLA
"H.R. 1212: National Family Enterprise Preservation Act of 1995." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-1212/.
Bluebook (legal)
H.R. 1212, 104th Cong. (2026), https://openamerica.io/bill/104-HR-1212/.
Markdown link
[H.R. 1212: National Family Enterprise Preservation Act of 1995](https://openamerica.io/bill/104-HR-1212/)
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