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H.R. 3879 105th Congress House

Estate and Gift Tax Rate Reduction Act of 1998

Official title: To amend the Internal Revenue Code of 1986 to phaseout the estate and gift taxes over a 10-year period.

Introduced: June 4, 1998 See on congress.gov
Taxation Estate taxGift taxInheritance taxTax cutsTax rates
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
May 14, 1998
Referred to the House Committee on Ways and Means.
May 14, 1998
Sponsor introductory remarks on measure. (CR E859)
May 14, 1998
Introduced in House
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 Latest action May 14, 1998

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Estate and Gift Tax Rate Reduction Act of 1998 - Amends the Internal Revenue Code to phase out the estate and gift tax over a ten-year period.

 Related & companion bills 2
  • S 318 Identical bill Homeowners Protection Act of 1998
  • S 2318 Identical bill Estate and Gift Tax Rate Reduction Act of 1998
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 17
All 17 Democratic 2 Republican 6
COLLINS, MAC
· Oct 7, 1998
 R
Aderholt, Robert B.
Alabama · Oct 5, 1998
 D
Lofgren, Zoe
California · Sep 15, 1998
 D
Thompson, Bennie G.
Mississippi · Jul 30, 1998
COMBEST, LARRY
· Jul 29, 1998
MCINNIS, SCOTT
· Jul 22, 1998
SANDLIN, MAX
· Jul 14, 1998
 R
Wicker, Roger F.
Mississippi · Jul 14, 1998
 R
Calvert, Ken
California · Jun 24, 1998
DEUTSCH, PETER
· Jun 18, 1998
HOUGHTON, AMO
· Jun 18, 1998
 R
Lucas, Frank D.
Oklahoma · Jun 4, 1998
 R
Crapo, Mike
Idaho · May 22, 1998
JOHN, CHRISTOPHER
· May 19, 1998
NETHERCUTT, GEORGE
· May 19, 1998
 R
Sessions, Pete
Texas · May 19, 1998
CRANE, PHILIP
· May 14, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3879: Estate and Gift Tax Rate Reduction Act of 1998. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3879/
MLA
"H.R. 3879: Estate and Gift Tax Rate Reduction Act of 1998." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3879/.
Bluebook (legal)
H.R. 3879, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3879/.
Markdown link
[H.R. 3879: Estate and Gift Tax Rate Reduction Act of 1998](https://openamerica.io/bill/105-HR-3879/)
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