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S 1170 104th Congress Senate Taxation Estate tax Families Inheritance tax Parents

A bill to limit the applicability of the generation-skipping transfer tax.

Introduced: August 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
Aug 10, 1995
Read twice and referred to the Committee on Finance.
Aug 10, 1995
Sponsor introductory remarks on measure. (CR S12270)
Aug 10, 1995
Introduced in Senate
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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 August 10, 1995

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 1099 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 · Oct 10, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1170: A bill to limit the applicability of the generation-skipping transfer tax.. 104th Congress. Open America. https://openamerica.io/bill/104-S-1170/
MLA
"S. 1170: A bill to limit the applicability of the generation-skipping transfer tax.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-1170/.
Bluebook (legal)
S. 1170, 104th Cong. (2026), https://openamerica.io/bill/104-S-1170/.
Markdown link
[S. 1170: A bill to limit the applicability of the generation-skipping transfer tax.](https://openamerica.io/bill/104-S-1170/)
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