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HR 683 105th Congress House Taxation Estate tax Gift tax Tax credits Tax rates Tax returns

To amend the Internal Revenue Code of 1986 to increase the unified estate and gift tax credit to an amount equivalent to a $1,200,000 exemption.

Introduced: February 11, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 5, 1997
See H.R.2014.
Feb 11, 1997
Introduced in House
Feb 11, 1997
Referred to the House Committee on Ways and Means.
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase the unified credit against the estate tax and the gift tax.

Requires an estate tax return in cases where the gross estate exceeds $1.2 million (currently $600,000).

Revises the formula for the phaseout of graduated rates and the unified credit.

What's happening now August 5, 1997

See H.R.2014.

 Related & companion bills 1
  • HR 2014 Procedurally related Taxpayer Relief Act of 1997
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Graham, Lindsey
South Carolina · Mar 6, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 683: To amend the Internal Revenue Code of 1986 to increase the unified estate and gift tax credit to an amount equivalent to a $1,200,000 exemption.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-683/
MLA
"H.R. 683: To amend the Internal Revenue Code of 1986 to increase the unified estate and gift tax credit to an amount equivalent to a $1,200,000 exemption.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-683/.
Bluebook (legal)
H.R. 683, 105th Cong. (2026), https://openamerica.io/bill/105-HR-683/.
Markdown link
[H.R. 683: To amend the Internal Revenue Code of 1986 to increase the unified estate and gift tax credit to an amount equivalent to a $1,200,000 exemption.](https://openamerica.io/bill/105-HR-683/)
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