Skip to main content
HR 1105 106th Congress House

Family Business Preservation Act of 1999

Official title: To amend the Internal Revenue Code of 1986 to provide that transfers of family-owned business interests shall be exempt from estate taxation.

Introduced: March 11, 1999 Introduced by: Thompson, Mike Democratic · California See on congress.gov
Taxation CommerceEstate taxFamiliesFamily enterprises
More subjectsShow fewer subjects
Tax exclusionTax exemption
Sign in to write a letter Sign in to watch
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 11, 1999
Referred to the House Committee on Ways and Means.
Mar 11, 1999
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action March 11, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Family Business Preservation Act of 1999 - Amends the Internal Revenue Code to exclude from estate taxes the adjusted value of a qualified family owned business.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1105: Family Business Preservation Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1105/
MLA
"H.R. 1105: Family Business Preservation Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1105/.
Bluebook (legal)
H.R. 1105, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1105/.
Markdown link
[H.R. 1105: Family Business Preservation Act of 1999](https://openamerica.io/bill/106-HR-1105/)
Report a problem