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Death Tax Elimination Act of 2000

Introduced: February 25, 1999 See on congress.gov

Everywhere this bill has been 50 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

Failed of passage in House over veto: 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

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

Passed/agreed to in House: 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

Date	Chamber	What was voted on	Result	Yes–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 →

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.

Committees of jurisdiction 1