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HR 1278 106th Congress House Taxation Agriculture and Food Commerce Estate tax Families Family enterprises Family farms Tax deductions

Family-Owned Business Survival Act of 1999

Introduced: March 24, 1999 Introduced by: Smith, Adam Democratic · Washington See on congress.gov
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 24, 1999
Referred to the House Committee on Ways and Means.
Mar 24, 1999
Introduced in House
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 Plain-English summary Congressional Research Service

Family-Owned Business Survival Act of 1999- Amends the Internal Revenue Code of 1986 to repeal the $675,000 limitation on the estate tax deduction for family-owned business interests.

What's happening now March 24, 1999

Referred to the House Committee on Ways and Means.

 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. 1278: Family-Owned Business Survival Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1278/
MLA
"H.R. 1278: Family-Owned Business Survival Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1278/.
Bluebook (legal)
H.R. 1278, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1278/.
Markdown link
[H.R. 1278: Family-Owned Business Survival Act of 1999](https://openamerica.io/bill/106-HR-1278/)
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