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HR 4112 106th Congress House

To amend the Internal Revenue Code of 1986 to increase the unified credit against estate and gift taxes to an exclusion equivalent of $10,000,000 and to provide for an inflation adjustment of such…

Official title: To amend the Internal Revenue Code of 1986 to increase the unified credit against estate and gift taxes to an exclusion equivalent of $10,000,000 and to provid… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to increase the unified credit against estate and gift taxes to an exclusion equivalent of $10,000,000 and to provide for an inflation adjustment of such amount.

Introduced: March 29, 2000 See on congress.gov
Taxation CommerceCost of living adjustmentsEconomics and Public FinanceEstate tax
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Family enterprisesIndexing (Economic policy)Tax credits
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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 29, 2000
Referred to the House Committee on Ways and Means.
Mar 29, 2000
Introduced in House
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 Latest action March 29, 2000

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to phase-in an increase in the unified credit against estate and gift taxes to an exclusion amount of $10 million for calendar year 2003 and following years. Provides for an inflation adjustment to such exclusion.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Republican 6
R
Calvert, Ken
California · Mar 29, 2000
 R
Lucas, Frank D.
Oklahoma · Mar 29, 2000
 R
Moran, Jerry
Kansas · Mar 29, 2000
 R
Sessions, Pete
Texas · Mar 29, 2000
 R
Simpson, Michael K.
Idaho · Mar 29, 2000
 R
Thune, John
South Dakota · Mar 29, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4112: To amend the Internal Revenue Code of 1986 to increase the unified credit against estate and gift taxes to an exclusion equivalent of $10,000,000 and to provide for an inflation adjustment of such amount.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-4112/
MLA
"H.R. 4112: To amend the Internal Revenue Code of 1986 to increase the unified credit against estate and gift taxes to an exclusion equivalent of $10,000,000 and to provide for an inflation adjustment of such amount.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4112/.
Bluebook (legal)
H.R. 4112, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4112/.
Markdown link
[H.R. 4112: To amend the Internal Revenue Code of 1986 to increase the unified credit against estate and gift taxes to an exclusion equivalent of $10,000,000 and to provide for an inflation adjustment of such amount.](https://openamerica.io/bill/106-HR-4112/)
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