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
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
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1