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HR 531 105th 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: February 4, 1997 See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 4, 1997
Referred to the House Committee on Ways and Means.
Feb 4, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide a special rule for a person whose parent is deceased 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 February 4, 1997

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 Democratic 1
D
Neal, Richard E.
Massachusetts · May 6, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 531: To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-531/
MLA
"H.R. 531: To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-531/.
Bluebook (legal)
H.R. 531, 105th Cong. (2026), https://openamerica.io/bill/105-HR-531/.
Markdown link
[H.R. 531: To amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax.](https://openamerica.io/bill/105-HR-531/)
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