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HR 4324 106th Congress House

To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $2,500,000 and to reduce the rate of the estate and gifts taxes to the…

Official title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $2,500,000 and to reduce the rate o… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $2,500,000 and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax rate.

Introduced: September 14, 2000 See on congress.gov
Taxation Estate taxGift taxTax creditsTax rates
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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
Apr 13, 2000
Referred to the House Committee on Ways and Means.
Apr 13, 2000
Introduced in House
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 Latest action April 13, 2000

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to: (1) reduce the estate and gift tax rates; and (2) increase the estate and gift tax exclusion to $2.5 million.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Simpson, Michael K.
Idaho · Sep 14, 2000
 D
Thompson, Mike
California · Apr 13, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4324: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $2,500,000 and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax rate.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-4324/
MLA
"H.R. 4324: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $2,500,000 and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax rate.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4324/.
Bluebook (legal)
H.R. 4324, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4324/.
Markdown link
[H.R. 4324: To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $2,500,000 and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax rate.](https://openamerica.io/bill/106-HR-4324/)
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