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HR 5138 106th Congress House

Estate Tax Reduction Act of 2000

Official title: To amend the Internal Revenue Code of 1986 to increase the unified credit against estate and gift taxes to the equivalent of $4,000,000.

Introduced: September 7, 2000 Introduced by: Moran, Jerry Republican · Kansas See on congress.gov
Taxation CommerceCost of living adjustmentsEconomics and Public FinanceEstate tax
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Indexing (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
Sep 7, 2000
Referred to the House Committee on Ways and Means.
Sep 7, 2000
Introduced in House
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 Latest action September 7, 2000

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Estate Tax Reduction Act of 2000 - Amends the Internal Revenue Code to: (1) increase the unified estate and gift tax credit to $4,000,000; and (2) index such amount for inflation.
 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. 5138: Estate Tax Reduction Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-5138/
MLA
"H.R. 5138: Estate Tax Reduction Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-5138/.
Bluebook (legal)
H.R. 5138, 106th Cong. (2026), https://openamerica.io/bill/106-HR-5138/.
Markdown link
[H.R. 5138: Estate Tax Reduction Act of 2000](https://openamerica.io/bill/106-HR-5138/)
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