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HR 4112 106th Congress House Taxation Commerce Cost of living adjustments Economics and Public Finance Estate tax Family enterprises Indexing (Economic policy) Tax credits

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…

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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
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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 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.
What's happening now March 29, 2000

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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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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