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Death Tax Elimination Act

Introduced: February 25, 1999 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 48 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 7, 2000
On motion to refer the bill and the accompanying veto message to the Committee on Ways and Means. Agreed to without objection.
Sep 7, 2000
On passage, the objections of the President to the contrary notwithstanding Failed by the Yeas and Nays: (2/3 required): 274 - 157 (Roll no. 458). (consideration: CR H7284-7285, H7322-7335)
Sep 7, 2000
Motion to refer the bill and accompanying veto message to the Committee on Ways and Means.
Sep 7, 2000
DEBATE - The House proceeded with one hour of debate on the veto message.
Sep 7, 2000
The Chair announced the unfinished business to be the consideration of the veto.
Sep 6, 2000
On motion to postpone consideration of the veto message until Sept. 7. Agreed to without objection. (consideration: CR H7240-7241; text of Veto message: CR H7240-7241)
Sep 6, 2000
Mr. Archer moved to postpone consideration of the veto message until Sept. 7.
Sep 6, 2000
The Chair laid before the House the veto message from the President.
Aug 31, 2000
Vetoed by President.
Aug 24, 2000
Presented to President.
Jul 17, 2000
Message on Senate action sent to the House.
Jul 14, 2000
Passed Senate without amendment by Yea-Nay Vote. 59 - 39. Record Vote Number: 197.
Jul 14, 2000
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 59 - 39. Record Vote Number: 197.
Jul 14, 2000
Committee on Finance. Reported back forthwith pursuant to the instructions.
Jul 14, 2000
Committed to Senate Committee on Finance with instructions to report back forthwith with the text of H.R. 8 by Yea-Nay Vote. 53 - 45. Record Vote Number: 196.
Jul 14, 2000
Considered by Senate. (consideration: CR S6767-6781)
Jul 13, 2000
Motion by Senator Lott to commit to Senate Committee on Finance with instructions to report back forthwith with the text of H.R. 8 made in Senate. (consideration: CR S6663-6664)
Jul 13, 2000
Measure laid before Senate by motion. (consideration: CR S6586-6591, S6600-6669)
Jul 12, 2000
Motion to proceed to measure considered in Senate. (consideration: CR S6485-6497)
Jul 11, 2000
Motion to proceed to measure considered in Senate.
Jul 11, 2000
Cloture on the motion to proceed invoked in Senate by Yea-Nay Vote. 99 - 1. Record Vote Number: 173.
Jun 30, 2000
Motion to proceed to consideration of measure withdrawn in Senate.
Jun 30, 2000
Cloture motion on the motion to proceed presented in Senate.
Jun 30, 2000
Motion to proceed to consideration of measure made in Senate. (consideration: CR S6295-6297)
Jun 19, 2000
Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 608.
Jun 12, 2000
Received in the Senate.
Jun 9, 2000
Motion to reconsider laid on the table Agreed to without objection.
Jun 9, 2000
On passage Passed by recorded vote: 279 - 136 (Roll no. 254). (text: CR H4128-4131)
Jun 9, 2000
On motion to recommit with instructions Failed by recorded vote: 202 - 216 (Roll no. 253). (text: CR H4160-4161)
Jun 9, 2000
The previous question on the motion to recommit with instructions was ordered without objection.
Jun 9, 2000
The House has proceeded with 10 minutes of debate on the motion to recommit with instructions.
Jun 9, 2000
Mr. Doggett moved to recommit with instructions to Ways and Means.
Jun 9, 2000
The previous question was ordered on the amendment and the bill without objection.
Jun 9, 2000
The House proceeded with one hour of debate on the substitute offered by Mr. Rangel.
Jun 9, 2000
DEBATE - The House proceeded with one hour of debate on H.R. 8.
Jun 9, 2000
Pursuant to H. Res. 519, the amendment recommended by the Committee on Ways and Means now printed in the bill is adopted.
Jun 9, 2000
Rule provides for consideration of H.R. 8 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. A specified amendment is in order. Provides for consideration of the amendment in the nature of a substitute printed in H. Rept. 106-658 if offered by Mr. Rangel or his designee, which shall be considered as read and separately debatable for one hour.
Jun 9, 2000
Considered under the provisions of rule H. Res. 519. (consideration: CR H4128-4164; text of measure as reported in House: CR H4128)
Jun 8, 2000
Rule H. Res. 519 passed House.
Jun 7, 2000
Sponsor introductory remarks on measure. (CR H3933)
Jun 7, 2000
Rules Committee Resolution H. Res. 519 Reported to House. Rule provides for consideration of H.R. 8 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. A specified amendment is in order. Provides for consideration of the amendment in the nature of a substitute printed in H. Rept. 106-658 if offered by Mr. Rangel or his designee, which shall be considered as read and separately debatable for one hour.
Jun 6, 2000
Reported (Amended) by the Committee on Ways and Means. H. Rept. 106-651.
Jun 6, 2000
Placed on the Union Calendar, Calendar No. 361.
May 25, 2000
Committee Consideration and Mark-up Session Held.
May 25, 2000
Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 11.
Feb 25, 1999
Referred to the House Committee on Ways and Means.
Feb 25, 1999
Sponsor introductory remarks on measure. (CR E295)
Feb 25, 1999
Introduced in House
 Votes taken on this bill 3
DateChamberWhat was voted onResultYes–No
Sep 7, 2000 House · vote #458 Passage, Objections of the President Notwithstanding Failed 274–157 See who voted →
Jun 9, 2000 House · vote #254 On Passage Passed 279–136 See who voted →
Jun 9, 2000 House · vote #253 On Motion to Recommit with Instructions Failed 202–216 See who voted →
 Amendments to this bill 22

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

6 agreed to 7 failed 9 pending / other

AmendmentSponsorPurposeStatusLatest action
SAMDT 3,844 — To preserve budget surplus funds so that they might be available to extend the life of Social Security and Me… Failed Jul 14, 2000
SAMDT 3,843 — To amend the Internal Revenue Code of 1986 to increase the unified credit exemption and the qualified family-… Failed Jul 14, 2000
SAMDT 3,842 — To provide tax relief by providing modifications to education individual retirement accounts. Ruled out of order Jul 14, 2000
SAMDT 3,841 — To provide for pension reform by creating tax incentives for savings Agreed to Jul 14, 2000
SAMDT 3,840 — To protect and provide resources for the Social Security System, to amend title II of the Social Security Act… Failed Jul 14, 2000
SAMDT 3,839 — To establish a National Housing Trust Fund in the Treasury of the United States to provide for the developmen… Failed Jul 14, 2000
SAMDT 3,838 — To provide for the designation of renewal communities and to provide tax incentives relating to such communit… Ruled out of order Jul 14, 2000
SAMDT 3,837 — To amend the Internal Revenue Code of 1986 to increase the unified credit exemption and the qualified family-… Ruled out of order Jul 14, 2000
SAMDT 3,836 — To repeal the increase in tax on Social Security benefits. Agreed to Jul 13, 2000
SAMDT 3,835 — To amend the internal Revenue Code of 1986 to increase the unified credit exemption and the qualified family-… Ruled out of order Jul 13, 2000
SAMDT 3,834 Grassley, Chuck To provide tax relief for farmers, and for other purposes. Agreed to Jul 13, 2000
SAMDT 3,829 — To amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communication serv… Agreed to Jul 13, 2000
SAMDT 3,828 — To amend the Internal Revenue Code of 1986 to increase the unified credit exemption and the qualified family-… Ruled out of order Jul 13, 2000
SAMDT 3,827 — To amend the Internal Revenue Code of 1986 to temporarily reduce the Federal fuels tax to zero. Ruled out of order Jul 13, 2000
SAMDT 3,824 — To provide additional budget resources for a medicare prescription drug benefit program. Ruled out of order Jul 13, 2000
SAMDT 3,823 — To amend the Internal Revenue Code of 1986 to provide a permanent extension of the credit for increasing rese… Agreed to Jul 13, 2000
SAMDT 3,822 Schumer, Charles E. To amend the Internal Revenue Code of 1986 to increase the unified credit exemption and the qualified family-… Failed Jul 13, 2000
SAMDT 3,821 — To amend the Internal Revenue Code of 1986 to increase the unified credit exemption and the qualified family-… Failed Jul 13, 2000
HAMDT 763 — An amendment in the nature of a substitute to provide a 20% reduction to estate and gift taxes and increase t… Failed Jun 9, 2000
HAMDT 762 — Pursuant to H. Res. 519, the amendment in the nature of a substitute now printed in the bill, H. Rept. 106- 6… Agreed to Jun 9, 2000
SAMDT 3,826 — — Pending —
SAMDT 3,825 — — Pending —
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 Plain-English summary Congressional Research Service
Death Tax Elimination Act of 2000 - Title I: Repeal of Estate, Gift, and Generation-Skipping Taxes; Repeal of Step Up in Basis At Death - Repeals the estate tax, gift tax, and the tax on generation-skipping transfers, effective January 1, 2010.

(Sec. 102) Terminates, effective January 1, 2010, the current provisions providing for determining the basis of property the acquired from a decedent and sets forth new provisions for determining the basis of certain property acquired from a decedent dying after December 31, 2009.

Title II: Reductions of Estate and Gift Tax Rates Prior to Repeal - Sets forth additional estate and gift tax reductions applicable to the period prior to repeal.

Title III: Unified Credit Replaced Unified Exemption Amount - Replaces the unified credit with a unified exemption amount.

Title IV: Modifications of Generation-Skipping Tax - Amends provisions concerning the special rules for allocation of the generation-skipping tax (GST) exemption to provide, as a general rule, that: (1) if any individual makes an indirect skip during such individual's lifetime, any unused portion of such individual's GST exemption shall be allocated to the property transferred to the extent necessary to make the inclusion ratio for such property zero; and (2) if the amount of the indirect skip exceeds such unused portion, the entire unused portion shall be allocated to the property transferred.

(Sec. 402) Declares that, if a trust is severed in a qualified severance, the trusts resulting from such severance shall be treated as separate trusts thereafter.

(Sec. 403) Revises valuation rules for gifts for which a gift tax return was filed or deemed allocation made. Provides that, if an allocation of the GST exemption to any transfers of property is deemed to have been made at the close of an estate tax inclusion period, the value of the property shall be its value at such time.

(Sec. 404) Directs the Secretary to prescribe circumstances and procedures under which extensions of time will be granted to make an allocation of GST exemption or an election not to apply specified allocation requirements to certain lifetime direct skips, indirect skips, or transfers to a particular trust.

Title V: Conservation Easements - Doubles, from 25 to 50 miles, the distance within which qualified conservation easements must be located from a metropolitan area, national park, or wilderness area and increases, from 10 to 25 miles, the distance which such easements must be from an Urban National Forest.

What's happening now September 7, 2000

On motion to refer the bill and the accompanying veto message to the Committee on Ways and Means. Agreed to without objection.

 Related & companion bills 1
  • HRES 519 Procedurally related Providing for consideration of the bill (H.R. 8) to amend the Internal Revenue Code of 1986 to phaseout the estate and …
 Bill text 5 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 16
All 16 Democratic 5 Republican 11
R
Smith, Christopher H.
New Jersey · Jun 6, 2000
 D
Meeks, Gregory W.
New York · Oct 20, 1999
 D
Velázquez, Nydia M.
New York · Jul 16, 1999
 D
Smith, Adam
Washington · Jul 12, 1999
 R
Thune, John
South Dakota · May 13, 1999
 R
Graham, Lindsey
South Carolina · Mar 18, 1999
 R
Moran, Jerry
Kansas · Mar 18, 1999
 R
Rogers, Harold
Kentucky · Mar 18, 1999
 R
Calvert, Ken
California · Mar 9, 1999
 R
Aderholt, Robert B.
Alabama · Mar 3, 1999
 D
Bishop, Sanford D.
Georgia · Mar 3, 1999
 D
Lofgren, Zoe
California · Mar 3, 1999
 R
Lucas, Frank D.
Oklahoma · Mar 3, 1999
 R
Sessions, Pete
Texas · Mar 3, 1999
 R
Simpson, Michael K.
Idaho · Mar 3, 1999
 R
Wicker, Roger F.
Mississippi · Mar 3, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 8: Death Tax Elimination Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-8/
MLA
"H.R. 8: Death Tax Elimination Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-8/.
Bluebook (legal)
H.R. 8, 106th Cong. (2026), https://openamerica.io/bill/106-HR-8/.
Markdown link
[H.R. 8: Death Tax Elimination Act of 2000](https://openamerica.io/bill/106-HR-8/)
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