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HR 5315 106th Congress House Taxation Close corporations Commerce Cost of living adjustments Economics and Public Finance Estate tax Families Family enterprises Gift tax Government Operations and Politics Indexing (Economic policy) Partnerships State taxation Stockholders Tax administration Tax credits Tax cuts Tax deductions Tax rates Tax refunds

Death Tax Relief Now Act of 2000

Introduced: September 27, 2000 See on congress.gov
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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 27, 2000
Referred to the House Committee on Ways and Means.
Sep 27, 2000
Introduced in House
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 Plain-English summary Congressional Research Service
Death Tax Relief Now Act of 2000 - Amends the Internal Revenue Code to: (1) reduce the estate tax rates; (2) increase (and provide a cost of living adjustment for) the exemption equivalent of the unified credit; (3) repeal the family-owned business interests deduction provisions; (4) repeal provisions providing for a credit for State death taxes and provide for the deduction from an estate's value of State death taxes paid; and (5) increase the permissible number of partners or shareholders in a closely held business for purposes of eligibility for an extension of estate tax payments.
What's happening now September 27, 2000

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 8
D
Hoyer, Steny H.
Maryland · Oct 19, 2000
 D
Larson, John B.
Connecticut · Oct 19, 2000
 D
Thompson, Bennie G.
Mississippi · Oct 19, 2000
 D
Velázquez, Nydia M.
New York · Oct 19, 2000
 D
Bishop, Sanford D.
Georgia · Sep 28, 2000
 D
Lofgren, Zoe
California · Sep 27, 2000
 D
Smith, Adam
Washington · Sep 27, 2000
 D
Thompson, Mike
California · Sep 27, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5315: Death Tax Relief Now Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-5315/
MLA
"H.R. 5315: Death Tax Relief Now Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-5315/.
Bluebook (legal)
H.R. 5315, 106th Cong. (2026), https://openamerica.io/bill/106-HR-5315/.
Markdown link
[H.R. 5315: Death Tax Relief Now Act of 2000](https://openamerica.io/bill/106-HR-5315/)
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